2011年注册
会计师
考试常见英语单词辅导(一),清算to settle an account||to liquidate an account||to square an account。
mCSt.n~ 会计报表statement of account
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Lt_A& 往来帐目account current
fbW<c`L H }$` PZUw> ,*Z/3at}5M 2Ft#S8 现在往来帐||存款额current accout
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tY[\D&ZS 9.wZhcqqU 'iX y?l 3'!*/UnU 销货帐account sales
tR<L9h +R',$YzD w"q^8"j! eQJyO9$G 共同计算帐项joint account
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o('6,D h|.{dv 未决帐项outstanding account
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rw#?NI: 贷方帐项credit account||creditor account
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@c=bH>Oz 借方帐项debit account||debtor account
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:.&'E a *qc 应付帐||应付未付帐account payable
zYEb#*Kar z}-8pDD' .RPh#FI6J a"8H(HAlNn 应收帐||应收未收帐account receivable
aPin6L$;) {-51rAyi K1t>5zm Bp/25jy 新交易||新帐new account
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q@"qnr 未决帐||老帐old account
WQv`%%G2> 3aFD*S 8@]vvZ2/gj Xz"xp8Hc(6 现金帐cash account
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a V eLGxc 流水帐running account
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!!i 暂记帐||未定帐suspense account
R_Uy.0=4 Jm-bE 8b Hu"TEhW(2 #xt-65^ 过期帐||延滞帐overdue account||pastdue account
*yN#q>1 2bxW`.fa nS]Ih 0(K a 9Kws[ 杂项帐户sundry account
WTwura, FH7l6b,^ 4']eJ==OH l42tTD8Awz 详细帐单||明细表detail account
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f }ORA 呆帐bad account
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q vd0uI#g%# Og2G0sWRf 会计项目title of account
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3DUM ShJBOaE; - 会计薄||帐薄account-book
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} 2I0Zr;\f uw{K&Hxw 营业报告书||损益计算表account of budiness||business report
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G c:`CL<xzU :-e[$6}S 借贷细帐||交验帐account rendered
II{"6YI> HA3d9` $zJ!L P@8S|#LpZ 明细帐account stated
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与…银行开立一户头to open an account with
rz.`$ 1NQU96 "eR-(c1 `W'S'?$ 与…银行建立交易to keep account with
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x O*m9qF< 继续记帐to keep account
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iKA qM{( e+Sq&H!@ 与…有交易to have an account with
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. hN 作成会计帐||有往来帐项to make out an account with
cb%ML1c o3a%u( {h~<!sEX 7x)32f" 清算||清理债务to make up an account
V( 3rTDg z9ZS&=> ![/ QW lCJ/@) 清洁帐目||与…停止交易to close ones account with
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y]! T,5(JP(h3 e/F+Tf T)*tCp] 结帐to close an account
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4a< 清理未付款to ask an account||to demand an account
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dJ,8 R6qC0@* Ls{]ohP 结清差额to balance the account with
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z.? 0t.v n-:n.JX GFgh{'| 清算to settle an account||to liquidate an account||to square an account
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Z|U 审查帐目||监查帐目to audit an account
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Rmh u"N/q -k}&{v 检查帐目to examine an account
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/ K]yUPx 转入A的帐户to charge the amount to As account
TPWqiA?3Cp l#;o^H i *","u;& 0j2M< W# 以计帐方式付款to pay on account
:hUt7/3c jjJ l\Vn 2jH&@g$cl; $jL+15^N0+ 代理某人||为某人on ones account||on account of one
n^k Uu2g| * ;<>@* lZ5TDS _`q ei0 为自己计算||独立帐目on ones own account
CB>O%m[1 7"$9js 2 99&PY[f:{ $/;<~Pzi 由某人收益并负风险on ones account and risk||for ones account and risk
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Mgc|># = 由某人负担for ones account||for account of one
Dv-ubki =-8y= >}>cJh6 ~OOD#/ 按某人指示||列入某人帐户by order and for account of one
=B tmi 6;hZHe 'W _-bEnF+/0 `~ {0 列入5月份帐目for May account
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>XV> h,)UB1 XyE%<] h|Udw3N1L 编入某中帐项下to pass to the account of||to place to the account of
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寄出清算书to send in an account||to send in render an account
AcxC$uh _0=$ 2Y^ u4;#~## Y#aHGZ$i 支票薄cheque book
fDIKR[B ;+iw?" JBvP {5 +q@g 支票陈票人cheque drawer
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NN 持票人cheque holder
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!BikqTM 不记名支票cheque to bearer||bearer cheque
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,!sZ&v 记名支票||认人支票cheque to order
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P; dqo&3^px l4`HuNR1 到期支票antedated cheque
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F ~G*eJc0S: HtbN7V/ Bfz]PN78.G 未到期支票postdated cheque
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U>jLh57 保付支票certified cheque
#+]-}v3 e[AwR?= $2+(|VG4F 4ZN&Yf` 未获兑现支票,退票returned cheque
m? #J`?E :ncR7:Z a]mPc^h eLc@w<yB 横线支票crossed cheque
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4|[)D/N FY6!)/P0I7 普通横线general crossing
o#ajBOJ T nG=X:+= )@OKL0t xp<p(y8e1d 特别横线special crossing
#(KE9h% :P1/kYg g=)djXW Oe^oigcM 空白支票blank cheque
|N/Wu9w$ lp=8RbQYC 37M?m$BL jLLZZPBK 失效支票,过期支票stale cheque
kbF+aS MH8 Selnv sF=8E8qa bBC!fh!L" 普通支票open cheque
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QTNE.n<? 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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z,vxr 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
cqyrao3; !U2Wiks d].(x)|st u(`,7 o " 支票换现金||兑现to cash a cheque
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w vKvT7Zxc 9J!@,Zsh [sT}hYh+ 清理票款to clear a cheque
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HYkZMVH{ ]1XJQW@gF =H\ig%%E@ 保证兑现to certify a cheque
]_ON\v1 CAPPOh oNfNe^/T @4Ox$M 填写支票数额to fill up a cheque
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oq>8 支票上划线to cross a cheque
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#<\A[Po r^$4]@Wn 开发支票to make out a cheque
Ao:<aX,= :&/b}b!)AX jnl3P[uQ ua^gG3n0 签发支票,开立支票to draw a cheque||to issue a cheque
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G]kv3F: BZP~m=kq 5ecAev^1- 透支支票to overdraw a cheque
-zq_W+)ks D\Nhq Vw v$H]=y Yzr|Z7rq} 背书支票to endorse a cheque
>$.lM~k UUlrfur~ *)2&gQ&%+ YMSA[hm 请付票款||清付票款to pay a cheque||to honour a cheque
oA _,jsD4 #hOAG_a, B[]v[q< dz6i~& 支票退票to dishonour a cheque
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#yyj:_ 拒付支票to refuse a cheque
YB}p`b42L ;34 m!\N5 B^z3u=ll %Q}T9%Mtj 拒付支票to stop payment of a cheque
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xlqh,?'>W 提示要求付款to present for payment
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$ Z.Sq5\d H'L~8> 5df~] -=0Y 见票即付持票人payable to bearer
(5SN=6O QT5,_+ho PLi [T4u RaS7IL:e 支付指定人payable to order
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rT i#@3\&{J> 已过期||无效out of date||stale
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!78/f .}}w@NO Ax=k0%M[& qc*z`Wz: 请给出票人R/D||refer to drawer
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nL 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
9tW=9<E n]/7UH}(<& 7*e7P[LQU vwZrvjP2 文字与数字不一致words and figures differ
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kVEB<G ;:nO5VFOg 支票
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SBnwlM"AN 时间已过account closed
87P.K Yy {2`:7U~| @$R[Js%MuO aZ% 更改处应加盖印章alterations require initials
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r Bv 时间已过effects not cleared
g?qh 2TN+ (B#Z! 4{Vw30DZ )q?z"F| 停止付款payment stopped
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+/Vk1 9kcp( xm@vx}O: 支票毁损cheque mutilated
o#X|4bES _y Q* <Z^t^ O qRMH[F$` 汇款||寄钱to remit||to send money
8iTX}$t\{ S/j~1q_|G S0V%JY;Gv 4qtjP8Zv[ 寄票供取款||支票支付to send a cheque for payment
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[ bP%0T++vo #4. S2m4 寄款人a remitter
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Z~}=q dQ97O{O:i 收款人a remittee
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k'uN2m 国外汇票foreign Bill
sidSY8j ' bio:1 .d:sQ\k~= RsJj*REO 国内汇票inland Bill
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*4 跟单汇票documentary bill
%\?2W8Qv_J b?-Ep?G'\ [m7jZOEu w=Xil 空头汇票accommodation bill
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069 X$w ,zb\ wXf_2qB9 改写||换新票据renewed bill
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>Wv W!g'*L/#L b'`8$;MII 即期汇票sight bill||bill on demand
L_uliBn 1,fjdd8OM; q:.URl HXF5fs …days after date||…days after date…日后付款
&Mbpv)V8 {,p<!Jq~G 3X,9K23T IGs!SXclCs …months after date||…months after date…月后付款
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Z ;3NA,JA#Y O G#By6O 5!,`LM9 见票后…日付款…days after sight||…days sight
:|xV} Kl~jcq&z s<x2*yVUA <N^2|*3 见票后…月付款…months after sight||…months sight
w~sr2;rp< lTsl= }ex2tkz O$+J{@ 同组票据set of bills
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gl-O"%rMcL X.V7od> 单张汇票sola of exchange||sole of exchange
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8)3g!3S 远期汇票usance bill||bill at usance
t>><|~wp DWZ!B7Ts i[A$K~f ^yiRrcOo 长期汇票long bill
[9NzvC 9I O#fGHI<43[ "#^11 o8 )2C`;\/: 短期汇票short bill
n\&[^Q#b| .0;Z:x_3 EX UjdJs" iqURlI);P 逾期汇票overdue bill
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7:t+ 2ku\R7 宽限日期days of grace
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sF}T9Ue dM8`!~#&PI r`}')2 电汇telegraphic transfer (T.T)
9/TF# Qc-jOl n#,|C`2r 77"'? 邮汇postal order||postal note (Am.)||post office order||money order
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?J6 gq4le=,v _U;z@ &m_4# 本票promissory note (P/N)
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6VpT*,2d~ U~ QIO O XqMJe'%r 押汇负责书||押汇保证书letter of hypothecation
y`!~JL* {(#Dou E c[-@5x -v#0.3zm 副保||抵押品||付属担保物collateral security
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wgRHc< 5]DgfwX `8xt!8Z$ +m kub}<a 担保书trust receipt||letter of indemnity
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W3K?K- &OD)e@Tc 承兑||认付acceptance
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单张承兑general acceptance
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P 0v&*y3Y 有条件承兑qualified acceptance
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"7 附条件认付conditional acceptance
K9h{sC + >?"P^ R,?7|x swEE >= 部分认付partial acceptance
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