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。
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6z 会计报表statement of account
#u<Qc T@ )oEVafNsT z(PUoV:? [;E%o^/^ 往来帐目account current
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>-Z W<Uu.Y{sG yI w}n67 > =>/~dIb 现在往来帐||存款额current accout
~PQ.l\C ]]xKc5CT TyxIlI4" yr]ja-Y 销货帐account sales
WxdQ^#AE XLpP*VH3 G#iQX` Z1Qz
LvWs 共同计算帐项joint account
w$gvgz jA? #!lx_ }E`Y.=
S mDD.D3RS 未决帐项outstanding account
SNEhP5! Gk;YAI "SF0b jG9C t2&kGf" 贷方帐项credit account||creditor account
J )1 :,BAw , p_r` " r)(5,*v 借方帐项debit account||debtor account
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9(O PSrx! 应付帐||应付未付帐account payable
_ %s#Cb :\](m64z; Z[vx0[av& IQQv+af5 应收帐||应收未收帐account receivable
;5a$OM O5dS$[`j\p :]"5UY?oF 01bCP 新交易||新帐new account
sYTz6- Y#U.9>h J,a&"eOZ 68%aDs 未决帐||老帐old account
IrwQ~z3I }"Y<<e<z: Bz+oMN#XJ zcpL[@B 现金帐cash account
>OG189O PA2}4` cJKnB!iL5 Fwm$0=BXL 流水帐running account
i Ad&o`C 9#E *o~1 glAS$< T2{e1 =Z7 暂记帐||未定帐suspense account
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D '2,~'Zk /4{WT?j 过期帐||延滞帐overdue account||pastdue account
UlXm4\@ 5!0iK9O :J;U~emq Gz`Jzh
j 杂项帐户sundry account
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]+lT*6P* +h)"m/mE 详细帐单||明细表detail account
b,~'wm8:A pj'gTQ),0 |N,^*xP(6 ;W0J 呆帐bad account
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=%u$1C *0U#Z]t N2h5@*1Y 会计项目title of account
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_/[qBe as07~Xvp- 会计薄||帐薄account-book
L03I:IJ k|fM9E ^!['\ 4S(G366 营业报告书||损益计算表account of budiness||business report
1N/4W6 0jp].''RK\ / Pjd" #rHMf%0 借贷细帐||交验帐account rendered
1$Up7=Dr= a-5UG#o aru2H6 $.,PteYK 明细帐account stated
lw=kTYbq bbL\ xq^ r$<!?Z 5{H)r 与…银行开立一户头to open an account with
o HK DLwlA!z HoB
x0N9\2 6 `6I<OJ\ 与…银行建立交易to keep account with
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%b G>~/ U<6)CW1; WO>A55Xya 继续记帐to keep account
V7$ m.P#uM 4'faE="1)S R;"$ PHD n'rq 与…有交易to have an account with
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\^1^|a" 作成会计帐||有往来帐项to make out an account with
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Zl_sbIY mbAzn #m#IBRD : 清算||清理债务to make up an account
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) 清洁帐目||与…停止交易to close ones account with
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K~ ['QhC( { u`EK^\R ]xf89[;0 结帐to close an account
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rK{MhO `&I6=,YLp 清理未付款to ask an account||to demand an account
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Q' s=$xnc}mf 结清差额to balance the account with
*Y1s4FXu2 7]@M 3SM'vV0[ UXZ3~/L5 O 清算to settle an account||to liquidate an account||to square an account
!,-'wT<v ~N/%R>(v v~RxtTu Ob%iZ.D|3< 审查帐目||监查帐目to audit an account
xb7!!PR M"mvPr9 Zn1((J7 '+_-r'2 检查帐目to examine an account
qY&(O`?m& *7*_QW%?A s"7FmJ\7rw )fXxkOd 转入A的帐户to charge the amount to As account
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p*:lH( 以计帐方式付款to pay on account
EAY+#>L* oe6Ex5h bO6z;D# 2C0j.Ib 代理某人||为某人on ones account||on account of one
y2k's Jv(E'"H Y&VypZ"G> AU*]D@H
为自己计算||独立帐目on ones own account
dyqk[$( HH*,Oe :wzbD,/M B8cg[;e81 由某人收益并负风险on ones account and risk||for ones account and risk
:A#'8xE/ Gj#BG49g2 X:FyNUa IL Nghtm- 由某人负担for ones account||for account of one
KW0KXO06a tIA)LF $IKN7 aSm</@tO& 按某人指示||列入某人帐户by order and for account of one
i(u zb< Q2|6W E ?h7[^sxJ fk#Ggp< 列入5月份帐目for May account
:U1V 2f'l3 R]kH$0` ^')4RU Pi&\GMzd 编入某中帐项下to pass to the account of||to place to the account of
Kd#64NSi$A {YzpYc1
}k1[Fc| DL_M#c`< 寄出清算书to send in an account||to send in render an account
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LGy!{c xoSBMf ;?o"{mbb 支票薄cheque book
^J?2[( >03JQe_#*L /[3!kW )P/~{Ci:T& 支票陈票人cheque drawer
'?|.#D#-c Erl@]P4 .b%mr:nEt7 !OH'pC5 持票人cheque holder
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RD| `Q^Vm3h .|ZnU]~T ht)KS9Xu 不记名支票cheque to bearer||bearer cheque
w68VOymD/ `O=LQ m` 9/\=6vC| ~m'8BK 记名支票||认人支票cheque to order
el0W0T YAF0I%PYU %ye4FwkRy c_2kHT
到期支票antedated cheque
,wra f#UdP 2wh{[Q2f HLt;1:b XG6UV(' 未到期支票postdated cheque
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._W h9{'w q->46{s| 20uR? /|@ 保付支票certified cheque
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W/R-~C e 未获兑现支票,退票returned cheque
F9SIC7}uH Fx*IeIs(:~ 785Y*.p BUKh5L 横线支票crossed cheque
4fzM%ku /9yA.W; (3G]- -1u N
Z{0 普通横线general crossing
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i ?3i-wpzMp hAZ"M:f 特别横线special crossing
aKCXV[PO h:+>=~\ {=d\t<p*n mY1$N}8fm 空白支票blank cheque
L``K. DF Icf@uQ6 G#0 4h{ !$5U\"M 失效支票,过期支票stale cheque
W,>;`> h^0!I TL ^ Im_`q\i ,G,T&W 普通支票open cheque
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~ 'm"H*f 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
Pz +8u&~p *Mqg_} 0Y ODM<$Yo:d c>3W1" 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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g)9 ;xa]ke3] 支票换现金||兑现to cash a cheque
^f1}:g TO)wjF_ e:.Xs p<6pmW3 清理票款to clear a cheque
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h H1=R(+-s 保证兑现to certify a cheque
(85F1"Jp Rm *"SG +;z4.C{gM QkzPzbF" 填写支票数额to fill up a cheque
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p 支票上划线to cross a cheque
`pN]Ykt B69 NL .)u,sYZA| ScfW; 开发支票to make out a cheque
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vN 4k$BqM1 Mi'eViH 签发支票,开立支票to draw a cheque||to issue a cheque
e[n T'e r0j:ll d bU:"dqRm< M* QqiE 透支支票to overdraw a cheque
wEzLfZ Oz/ ZT_ EpT=1 K22W=B)Ln c6dL
S 背书支票to endorse a cheque
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1_ OBN]bvCJ 请付票款||清付票款to pay a cheque||to honour a cheque
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-F|(Y1OE kS?!"zk> 支票退票to dishonour a cheque
=UNzjmP503 +5);"71 0R* HPwmi[ 拒付支票to refuse a cheque
eVbHPu4 :fpYraBM WZ~rsSZSV 6eK18*j%H 拒付支票to stop payment of a cheque
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9= 0-4WLMx g4j?E{M? jr@<-. 提示要求付款to present for payment
i)8,u eyl+D sK W/{HZ< :. cD2}EqZ 9 见票即付持票人payable to bearer
]eP&r?B (h|l$OL/ (D{9~^EO>a YJXh|@LT 支付指定人payable to order
+~02j1Jx |7UR_(}KC kV6T#RVob )>$xbo")k 已过期||无效out of date||stale
X )g<F T3)/?f?| s'fHhG6 (K>5DU 请给出票人R/D||refer to drawer
OZLU
>LU 0 Co_," ~n|*-rca ~ N_\
V 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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/{1Q* Uq0RJ<n 8KT|ixs 文字与数字不一致words and figures differ
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fvoQ P tX&Dum $ 支票
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vXRfsv y 时间已过account closed
do7 [Nj :kflq L&Bc-kMH B {f&'1pp/ 更改处应加盖印章alterations require initials
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OtI ]6W#P7 $
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4=>/x90y 时间已过effects not cleared
X9#Od9cNaC kiZA$:V8 *" >ek k w,;CrW T2t 停止付款payment stopped
* pyi; 2zh?]if %#yCp2 @T|mHfQ8 支票毁损cheque mutilated
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f 8@|+-)t 5L"{J5R} N3TkRJZ 汇款||寄钱to remit||to send money
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F$ $j)Er.!9|R 寄票供取款||支票支付to send a cheque for payment
~:D}L Q: [d uw&GXOzew9 8sx\b 寄款人a remitter
mBhG"0: ABSAle lnEc5J@c>i \3hhM}6)DM 收款人a remittee
T""X~+{Z@ gk"S`1> 2d >kc2=* DAj@wn3K? 国外汇票foreign Bill
/KO!s,Nk h3h2 KqM' &-470Z%/ /RT3r 国内汇票inland Bill
iKu[j)F KxqT5`P& @AvXBMq| <bDjAVq 跟单汇票documentary bill
r3mB"("Z' &$.Vi&{. 3o%JJIn& M3Q#=yy$D$ 空头汇票accommodation bill
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`^-?yu@ [9u/x%f( 原始汇票original bill
d7g/s'ZHt6 xC9^x7%3O _Z~wpO}/ ?<YtlqL 改写||换新票据renewed bill
2[}^ zTtA '""qMRCm is}o5\JEL ?
g&6l0n` 即期汇票sight bill||bill on demand
h6c8hp. ~Us1F=i_Q OY*BVJ^ \7nlwFAO …days after date||…days after date…日后付款
kzZtKN9Az s<cg&`u,<M VZ&>zF H'-Fv!l? …months after date||…months after date…月后付款
iOm~ h6}oRz9=g c=<d99Cu! w6y?D< 见票后…日付款…days after sight||…days sight
B08q/qi E1_FK1*V; [aU#"k)M S3PW [R@= 见票后…月付款…months after sight||…months sight
N+rLbK* v_J\yW'K 7=N=J<]pl NDglse 同组票据set of bills
ELeR5xT &STgj|t_ )zlksF 1wmS? 单张汇票sola of exchange||sole of exchange
-wtavv,J \K9XG/XIx i)Vqvb0Q ?|Fu^eR%X 远期汇票usance bill||bill at usance
e2*0NT^R 5F+5J)h
Y=sRVypJ Na=9ju 长期汇票long bill
-v8Jn#f Gy.<gyK9 N*$<Kjw ]|<PV5SY3. 短期汇票short bill
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X?z5IL;rt l %=yT6 CTp~bGIv!= 逾期汇票overdue bill
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dPM iaQ[}'6!$ AT}}RE@vq 宽限日期days of grace
TDBWYppM (l{+T# F8Z<JcOI okoD26tK 电汇telegraphic transfer (T.T)
A9qCaq{ 91r9RG> iN8?~T}w ^_9 ^iL 邮汇postal order||postal note (Am.)||post office order||money order
?{?mAbc {/uBZ( n{d}]
V@ P0~3<h?U8 本票promissory note (P/N)
`I ,A7b Jy@cMq2 >/;\{IG
Wn #QXv[%k 押汇负责书||押汇保证书letter of hypothecation
G]E$U]=9r: BF<7.<, /*`BGNkYY >aW|W!. 副保||抵押品||付属担保物collateral security
Wy@Z)z? /D`M?nD7 T~cq= i|O p^Ca-+R3 担保书trust receipt||letter of indemnity
<*0MD6$5 TP{lt6wws( )&1yt4
x6% ih.UzPg 承兑||认付acceptance
Q\z3YUk 6?Q&>V26Y Fe.Y4\xz x5v^@_:
jr 单张承兑general acceptance
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0U{7?v H. uflO 有条件承兑qualified acceptance
8R`@edj> Z{+h~?63 $ ;>, 5
usfyY]z 附条件认付conditional acceptance
]w]Swt2n B3O^(M5W qnW5I_] 4D"IAI 部分认付partial acceptance
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