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。
9Zt`u,; 会计报表statement of account
:Ij{s mzaWST] n.`($yR_ 6ryak!|[ 往来帐目account current
qo90t{|c mPtZO*Fc ,.83m%i ['X]R:3h 现在往来帐||存款额current accout
6Z6'}BDP B:;pvW] 8>2.UrC |+FubYf?$ 销货帐account sales
HZzD VCU .779pT!,M L%*!`TN !*F1q|R 共同计算帐项joint account
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]=\N: 未决帐项outstanding account
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jmy/3 2\A$6N;_ KQaxvU)L 贷方帐项credit account||creditor account
xjuN- n/;WxnnQ 8rnwXPBN $k@O`xD,q 借方帐项debit account||debtor account
UN;H+gNnN :t"^6xt G\/zkrxmv ^EtMxF@D 应付帐||应付未付帐account payable
zH?! 6@h/*WElG knu,"< =V,mtT 应收帐||应收未收帐account receivable
U2tV4_ e iW]j9} t }WC[$Y_@ &=@IzmA 新交易||新帐new account
8O5s`qKMYT ="1Ind@w!
0rQMLx |B?m,U$A! 未决帐||老帐old account
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&Ff/[ .LPV#& qTRsZz@ 现金帐cash account
er("wtM O@T9x$ /kZebNf6H (Z+.45{- 流水帐running account
s[RAHU e/KDw R$h<<v)% (R[[Z,>w. 暂记帐||未定帐suspense account
<prk8jSWV 1*P~!2h du
$:jN\} uanhr)Ys 过期帐||延滞帐overdue account||pastdue account
(+w*[qHe B?eCe}*f;B j2t7'bO_ JK7G/]j+Ez 杂项帐户sundry account
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7r_j JinUV6cr 详细帐单||明细表detail account
mxvp3t \ 8 `v-<J v^sv<4*% !4ocZmj\ 呆帐bad account
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{UX!go^J 会计项目title of account
$!-yr7 :tc@2/>!O vOH4# o3XvRj 会计薄||帐薄account-book
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"/ PF0_8,@U s-NX o 营业报告书||损益计算表account of budiness||business report
` _6C{<O [@_Jj3`4 cRC6 s8 ~V:\ _{mE 借贷细帐||交验帐account rendered
vJLK,[ ob!P;]T kl"hBK#D% &.F4b~A7 明细帐account stated
i9:C4',sw0 8:q1~`?5"b ]HbY DVO.FTV^` 与…银行开立一户头to open an account with
HRpte=`q xW+6qtG` +Z,;,5'5G pj8=wc h 与…银行建立交易to keep account with
NYhB'C2 3h]g}&k k<z)WNBf xPdG*OcX! 继续记帐to keep account
i[i4h"$0 }czrj%6 E[O
J+ ;c {% 6}' 与…有交易to have an account with
#j;^\rSv- UklUw (xycJ`N pG_;$8
Hc 作成会计帐||有往来帐项to make out an account with
&*o=I|pQ 3s*mbk[J L]7=?vN=8 zE*li`@ 清算||清理债务to make up an account
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C-xr"]#] #{0HYg?(f ~ZaY!(R< 清洁帐目||与…停止交易to close ones account with
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B hy1oq7F(Q cs48*+m m5n#v 结帐to close an account
.Cv6kgB@c _=>He=v/ #Bze,?@ u$z`
清理未付款to ask an account||to demand an account
+ SzU AhN4mc@ ?9vuuIE Xc++b|k 结清差额to balance the account with
+D6YR$_< W<{h,j8 alJ)^OSIe
y`iBFC;_ 清算to settle an account||to liquidate an account||to square an account
TJd)K$O> 8bGd} ( /A\8 mL8 \0gis# 审查帐目||监查帐目to audit an account
d2FswF$C {L971W_L 299H$$WS,Z >dXGee>'M 检查帐目to examine an account
Q>qUk@ (M|Dx\_ d7^}tM sFKX-S~: 转入A的帐户to charge the amount to As account
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bo ,u=`uD n)/z0n!\ 以计帐方式付款to pay on account
Oamg]ST D>r&}6< ";lVa'HMZ uh_RGM& 代理某人||为某人on ones account||on account of one
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1V8 )6MfRw 为自己计算||独立帐目on ones own account
m,28u3@r ZgJQ?S$D <V'@ks% qArM|\l1 由某人收益并负风险on ones account and risk||for ones account and risk
hW')Sp h
f)?1z4 3Aip}<1 0JS?; fk 由某人负担for ones account||for account of one
t,Lrfv]) :k]1Lm|| @s>Czm5 ;>hO+Wo 按某人指示||列入某人帐户by order and for account of one
ldcqe$7, YDsb3X<0' LP^$AAy H'5)UX@LP 列入5月份帐目for May account
G't$Qx,IC f)rq%N & Ib!R D/ tFn)aa~L 编入某中帐项下to pass to the account of||to place to the account of
(# c*M?g3 @IKYh{j4 P8
c`fbkX2 P:S .~Jq 寄出清算书to send in an account||to send in render an account
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[HF 7"D",1h BVQqY$> I|!OY`ko 支票薄cheque book
XX!%RE`M8 @7c?xQVd$ 6wRd<]C ,t744k') 支票陈票人cheque drawer
2nObl'ec Es`Px_k ~_)^X ;d$rdFA_ 持票人cheque holder
EWt[z.`T1 z9Mfd#5?>P s^TZXCyF o dDMJ' 不记名支票cheque to bearer||bearer cheque
]c*4J\s FUzzB94a CW K7wZM {z|)Njhg 记名支票||认人支票cheque to order
xa*hi87L* gg/-k;@ Rf QL/(72K Dpac^ST 到期支票antedated cheque
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z,C}-q Oszj$C(jF 未到期支票postdated cheque
Qljpx?E m7V/zne hE/cd1iJ$ v/plpNVp> 保付支票certified cheque
>|=ts W*:.Gxv] Z\rwO>3 Vp\,
CuQ 未获兑现支票,退票returned cheque
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34>X`[o /}Axf"OE VQ@ $HzBD.CF|x 横线支票crossed cheque
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cVpp-Z|s8 普通横线general crossing
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NCBnz o/)h"i0P G_JA-@i% q?:dCFw$x5 特别横线special crossing
.Hm>i :OZrH<SW (9d & 6@!`]tSCK 空白支票blank cheque
kZ:ZtE ="H%6S4' Fo_sgv8O< IOH}x4 失效支票,过期支票stale cheque
]EAO+x9 >U>(`r* }<r)~{UV Zi
i 普通支票open cheque
v?$:@9pAk _[3D uzPVTo|= pv&sO~!iC 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
Qv-_ jZ b%`1cV q;CiV ]6`% 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
WH} y"W SfyQ$$Z G` A4|+W" e !Y~Qy 支票换现金||兑现to cash a cheque
P@B] kzLsoZ!I ND;#7/$> LL!
Dx%JZ 清理票款to clear a cheque
Lq^)R fr3d q9_OGd|P o.!Dq7R 保证兑现to certify a cheque
VA5xp] f6Ah6tb HV|,}Wks6s RrB&\9= 填写支票数额to fill up a cheque
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&JUt( 支票上划线to cross a cheque
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QWYJ* 开发支票to make out a cheque
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@X y)@wjH{6 ,zjv7$L 签发支票,开立支票to draw a cheque||to issue a cheque
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.y 4hj|cCrO 透支支票to overdraw a cheque
4r}51 N\ (9a^$C* 7[)E>XRE qE"OB 背书支票to endorse a cheque
<5051UEu ]/v[8dS(l $UwCMPs X Zh~'9 JH 请付票款||清付票款to pay a cheque||to honour a cheque
9*M,R,y y9ZvV0 W=?<<dVYD a7opCmL 支票退票to dishonour a cheque
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hp. 6gDN`e,@ L4W5EO$ 'w aaw_>b 拒付支票to refuse a cheque
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9(Xn>G'iT e0 ecD3 '&b+R `g' 拒付支票to stop payment of a cheque
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E& *;FdD{+ SpBy3wd LS[]=Mk@1 提示要求付款to present for payment
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w%/D%@ %]i15;{X 见票即付持票人payable to bearer
h";L DlJo^|5 6y<EgYzdE EU#^7 支付指定人payable to order
!G|@6W` (8OsGn <_+X 88 M6TD"
- 已过期||无效out of date||stale
WIGi51yC.x 0g;|y4SN= E{(;@PzE a+QpM*n7Lq 请给出票人R/D||refer to drawer
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Hn:Crl y# 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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o zuCSj~ %iB,IEw O6Y0XL 文字与数字不一致words and figures differ
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+wZ62 支票
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*zLMpL_ 时间已过account closed
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c 'GScszz I1J-)R+ 更改处应加盖印章alterations require initials
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VEH>]-0K 时间已过effects not cleared
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.)3 <Q}> 停止付款payment stopped
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,A\ 支票毁损cheque mutilated
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-g<oS9 汇款||寄钱to remit||to send money
>mkFV@` p4QU9DF {{1G`;|v9 kGJC\{N5N 寄票供取款||支票支付to send a cheque for payment
O0:q;<>z 8CE = 4 @9:uqsL O&&~NXI\ 寄款人a remitter
UZ";a453r m[2gdJK 06jQE2z2R fsXy"#mOkD 收款人a remittee
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=e Xc.`-J~Il 国外汇票foreign Bill
#z42C?V s[ N@0 <naz+QK' yQrD9*t&g 国内汇票inland Bill
(%9$! v{3 1*7@BP5 )}vl\7= /Kbl%u 跟单汇票documentary bill
!m$jk2< `u\n0=go :KO2| v\ f
mGc^d|= 空头汇票accommodation bill
6B
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原始汇票original bill
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= KPT''! $xQL]FmS 改写||换新票据renewed bill
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N %znc##j)q Pc9H0\+Xk W!<U85-#S 即期汇票sight bill||bill on demand
+|rj4j)L&' KlqY@Xt hOeRd#AQK H.0K?N&\?> …days after date||…days after date…日后付款
svSVG:48 snJ129}A &wX]_:? EQ ttoOO …months after date||…months after date…月后付款
e# bn# M(fTKs ~5g ~;f[4 H>C=zo,oiC 见票后…日付款…days after sight||…days sight
x"~JR\yzKJ `x|?&Ytmf9
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6f @@%ataUSBT 见票后…月付款…months after sight||…months sight
#1[u(<AS Je{ykL?N q:(%*sY> Xeajxcop# 同组票据set of bills
/E>e"tvss F5Va+z,jg *](iS 6wxs1G 单张汇票sola of exchange||sole of exchange
@.C2LIb xfQ1T)F3g AR=]=8 $C\BcKlmv 远期汇票usance bill||bill at usance
yjAL\U7`T 8_8l.!~ c|%6e(g"L Jb(H %NJ 长期汇票long bill
#S(Hd?34, }*-@!wc-N PeT'^?> 3 Y &d= 短期汇票short bill
+0~YP*I`/ HhpDR _LPHPj^Pg "8RSvT<W^5 逾期汇票overdue bill
OH88n69 Qd-A.{[h
"#] $r !?XC1xe~R 宽限日期days of grace
R8Tx[CJ5 {FGj]* k\IbIv7?i s>en 电汇telegraphic transfer (T.T)
^_6|X]tz1T g*Phv|kI 1,~D4lD| *fdTpXa 邮汇postal order||postal note (Am.)||post office order||money order
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[%yXj Kgv T"s. 本票promissory note (P/N)
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e Nl/dX-I 6mE\OS-I S 5U;#H 押汇负责书||押汇保证书letter of hypothecation
ebq4g387X }#J/fa9
! !W\+#ez SKtr tm 副保||抵押品||付属担保物collateral security
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11| 担保书trust receipt||letter of indemnity
%C0Dw\A*: @ 7u 0v N;R^h? ' =v\.h=~~ 承兑||认付acceptance
,I9bNO,%JK 7nSxi+6e (BM47D=v G5!^*jf 单张承兑general acceptance
us.~G KXrjqqXs "|NI]Kv #z(]xI)" 有条件承兑qualified acceptance
_M1 %Z~ NRuNKl.v 8(De^H lO jCY%| 附条件认付conditional acceptance
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0~ 3R/bz0 V> xLE)/}y_7H 部分认付partial acceptance
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