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。
y0{u<"t%w 会计报表statement of account
:WjpzgPuN wu7Lk3 {'NZ. yg`j-9[8 往来帐目account current
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VQg w;;BSJ]+[ (lXGmx8 D|lzGt 现在往来帐||存款额current accout
61Bwb]\f/| 1A?W:'N XR8,Vt)=
L(/e&J@>< 销货帐account sales
|!1Y*|Q%s H7?Vy bg~ k|v3.< - p?{Xu4( 共同计算帐项joint account
zbXI% ",p;Sd |+"<wEKI H~oail{EQ 未决帐项outstanding account
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H_B4 xN>npP
贷方帐项credit account||creditor account
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3U_tQ&1? 8|b3j^u mH54ja2 借方帐项debit account||debtor account
P]<4R:yb `uq8G 2`AY~i9 @D)al^]x6 应付帐||应付未付帐account payable
4qN{n#{+] TIx|L )bA;?i _U$<xVnP 应收帐||应收未收帐account receivable
.0p0_f= o=u3&liBi b[__1E9v' $[9%QQk5<L 新交易||新帐new account
-B>++r2A^ n?oW < & Zvhsyz| }xKP~h'F 未决帐||老帐old account
ylUrLQ\ A]y`7jJ Nw:GCf-L =AsEZ)" _ 现金帐cash account
lackB2J9 A [M?}uK ^ i
F*:d E^Y#&skXp3 流水帐running account
+~St !QV% ,4hJT ImCe K sJ\BF 暂记帐||未定帐suspense account
sD<a+Lw}x uzXCIv@ ~)*,S^k(C. XoXM^*Vk 过期帐||延滞帐overdue account||pastdue account
d[[]PX _my"%@n ;1#H62Z* (w&F/ynO: 杂项帐户sundry account
::o lN Ulhk$CPA w^(<N7B3T 2C2fGY
u 详细帐单||明细表detail account
yH7F''O7 (VS5V31" kTKq/G,Ft Ytgcs(
/$ 呆帐bad account
#1J &7F1 >AC]#' YgKZ#?* VzBqjE_ 会计项目title of account
|].pDwgt })uGRvz wU8Mt#D! <wZQc 会计薄||帐薄account-book
2*rH?dz8E tzZ63@cm Gb"r|(! YZP(tn
营业报告书||损益计算表account of budiness||business report
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MLK7+ 借贷细帐||交验帐account rendered
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rL/H2[d )S`jFQ1 明细帐account stated
Tfh 2. 2#o>Z4 r{ D@G\7KH@ "~E[)^ANxD 与…银行开立一户头to open an account with
a-y+@#;2_ yPM3a7-Bm `{,Dy!rL H&F9J^rC 与…银行建立交易to keep account with
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G|qD ?P4w]a 继续记帐to keep account
CxGx8*<X M@h|bN :!/gk8F|dI rI^zB mrr 与…有交易to have an account with
u7bLZU 0 rX*H)3F TqNadHQ ?!wgH9?8 作成会计帐||有往来帐项to make out an account with
Y^36>1.: jlp:lX {)DHH:n H1I{/g 清算||清理债务to make up an account
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tq 清洁帐目||与…停止交易to close ones account with
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ti >a"Z\\dF Q
s.pGi0W z?>D_NLX6 结帐to close an account
uqM yoIc 76>7=#m0u' Ad:TY
pLD FvN<<&B 清理未付款to ask an account||to demand an account
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_8 FW) x:2BG 0OT\"O~S[ 结清差额to balance the account with
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5` klQC2drS fR)m%m /R~1Zj2& 清算to settle an account||to liquidate an account||to square an account
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>tp 审查帐目||监查帐目to audit an account
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SHU 检查帐目to examine an account
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"i l}8` 转入A的帐户to charge the amount to As account
lrWV#`6!+ 8~9030>Q IP``O!WP O=v#{ [ 以计帐方式付款to pay on account
uHH/rMV Jg]'+>,J u$*56y h@:TpE+N 代理某人||为某人on ones account||on account of one
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+j(d| L\ ysmNio SrFS# 为自己计算||独立帐目on ones own account
CNr/U*+ } X^|$ }Ow>dV? 6'kS_Zu{< 由某人收益并负风险on ones account and risk||for ones account and risk
{GKy'/[ 1z&Ly3 $U$V?xuE h Ggx
由某人负担for ones account||for account of one
gXonF' o Y1';&BO9 J8M$k/"X hty0Rb[dH 按某人指示||列入某人帐户by order and for account of one
/n5F(5< %VzKqh \A#1y\ok L KCb_9 列入5月份帐目for May account
{%VV\qaC "t({D ?OE.O/~l ?lbH02P{v 编入某中帐项下to pass to the account of||to place to the account of
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Vh rC.eyq,105 a-"k/P# 寄出清算书to send in an account||to send in render an account
UOGuqV- r'dr9"-{ %]g
n?`O H;U)b{ 支票薄cheque book
~6pr0uyO` %&->%U|' aM@z^<Ub J[A14z]#` 支票陈票人cheque drawer
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U3izvM 21ppSN> 持票人cheque holder
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NiN !IC-)C,q 不记名支票cheque to bearer||bearer cheque
Q.9qImgN E,wVe[0)f `C_jP|[e K]qM~v<A 记名支票||认人支票cheque to order
Fi.aC;sx c9\2YKo &X|<@'933 J0
k 到期支票antedated cheque
(faK+z,*6R rUlS'L;$" q;fKcblKj X*g(q0N<S 未到期支票postdated cheque
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W [L6w1b, o7TN,([W 保付支票certified cheque
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F,GN[f- 未获兑现支票,退票returned cheque
< AI;6/ uK("<u| aYn8^ 9Ew7A(BG_3 横线支票crossed cheque
6AvHavA^Y ="%W2 B/J>9||g KQld YA|m 普通横线general crossing
ZUp\Ep} 6 CC &Z> sBK <zR ^*&X~8@) 特别横线special crossing
_1*7Z=| 1AHx"e,;L wNNB;n`l )9B:wc" 空白支票blank cheque
_TUt9} `_5GG3@Ff Z~6[ Z h{}mBQl 失效支票,过期支票stale cheque
?Pwx~[<1"" Q<6P. PTya |2`"1gt 4KI [D{ 普通支票open cheque
_Mc>W0'5@ S'U@X V8-h%|$p3W s$DrR
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
9B dt (}0A JI|6B zTo8OPr }wwe}E-e 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
_M,lQ~ `Zz uo16 s?3i)Ymr 2 ?|gnbE: 支票换现金||兑现to cash a cheque
m-V02's | A:@&| K?u(1 TNY4z(r 清理票款to clear a cheque
6+dn*_[Z6 DlyMJ#a J?n<ydZSH u>.y:> 保证兑现to certify a cheque
m@rSz w7-WUvxl ~VTs:h gJ3c; 填写支票数额to fill up a cheque
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#T~&]|{, 支票上划线to cross a cheque
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{.k)2{ 开发支票to make out a cheque
uD>z@J-v beZ(o?uK oP,9#FC|( 80ZnM%/} 签发支票,开立支票to draw a cheque||to issue a cheque
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dR ] W7UtA.2LT Jm(ixekp 透支支票to overdraw a cheque
G+"8l!dC? ])y{BlZ IS]{}Y\3H Ie'P#e' 背书支票to endorse a cheque
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\Wuo EZ#gp^$ /N^~U&7 qeaA&(|5 请付票款||清付票款to pay a cheque||to honour a cheque
}X$l\pm m/USC'U% -!*p*3|03| uhn
%lV] 支票退票to dishonour a cheque
MV+i{] o;J;*~g X<MpN5%|Wo f\ "`7 拒付支票to refuse a cheque
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;E;'7 2eok@1 拒付支票to stop payment of a cheque
[}""@? ER|!KtCSM Q5E:|)G EI`vVI 提示要求付款to present for payment
rFXSO=P?Z n@B{vyy w@N{@tG o+)A'S 见票即付持票人payable to bearer
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Hc!!tbBQ r7XD&Y 支付指定人payable to order
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tSw>@FM ]Ti $ztJ 已过期||无效out of date||stale
&X w`T9< 1=TSJ2{9 Hptq,~_t h=f6~5l5 请给出票人R/D||refer to drawer
2oNV=b[ x*mc - &N #1l7FT?q SL*DK. 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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</w7W3F 文字与数字不一致words and figures differ
QV)}3pW 7&t~R}&| 0}-#b7eR Z}f^qc+ 支票
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~|=rwDBZ8l 时间已过account closed
8on[%Vk /Hk07:"c ^fZGX<fH j&llrN 更改处应加盖印章alterations require initials
ftW{C1,U7 p5qx=p~c qj;l,Kua ;siJ~|6) I3ho(Kdi
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BPAux.] 时间已过effects not cleared
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w/S4 停止付款payment stopped
5^o3y.J?P iiehrK&T! =u[rOU{X"W \SzGzCJ 支票毁损cheque mutilated
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qW5VX 汇款||寄钱to remit||to send money
G/%Ubi6% IPkA7VhFF &V FjHW ${CYDD"mdy 寄票供取款||支票支付to send a cheque for payment
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P-m4L E.U0qK], 寄款人a remitter
zdT ->% uJm #{[ )MMhlcNC S--/<a2 收款人a remittee
M@5KoMsB9 lbG}noqb Y)5)s0} oFwG+W/ 国外汇票foreign Bill
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9]ug) dqL-' Y]M^n&f 国内汇票inland Bill
T&mbXMN \kfcv L F8Pb;I
k>$FT` 跟单汇票documentary bill
J]$er0`LY ?L8&(&1@VD $:PF9pY( %f>X-*}NI- 空头汇票accommodation bill
8Yo-~,Gb A>J1B(up (q~R5)D ;K>{_kf 原始汇票original bill
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mL8A2>Gig 改写||换新票据renewed bill
l@~1CMyN d?Ia#K93G B#| Z`mZ 0>I]=M]@ 即期汇票sight bill||bill on demand
Wk0>1 rlu T$#FAEz %H 8A= ev)rOcOU …days after date||…days after date…日后付款
782[yLyv kQqBHA )[e%wPu4e %"1`
NT …months after date||…months after date…月后付款
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d }C_G0'"F Qx9>,e6+ HVtr,jg 见票后…日付款…days after sight||…days sight
deR$ 5xG|35Pj 5HWwl.D #Nu%] 见票后…月付款…months after sight||…months sight
g,A.Y,}) Dq0-Kf,^ P-/XYZ]` Xtu: 同组票据set of bills
HA$^ *qn V%X:1 8j Vy?R/
Uu q[PD 单张汇票sola of exchange||sole of exchange
J=f:\]@Oy i6meY$l d~togTs1 ak~=[7Nv 远期汇票usance bill||bill at usance
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v>x {jZkFL GInZ53cQ \;3B?8wbIl 长期汇票long bill
o<C]+Nt,@ UFzM# h,!G7V ~!a~C~_ 短期汇票short bill
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Z"$V2i C8bGae( F20wf1^ 逾期汇票overdue bill
>?\v@ `:-@E2 BR&Qw'O% yV 9]_k 宽限日期days of grace
,ZzB#\ 7yqSt)/U cJ7{4YK_#/ 'S%} ?#J 电汇telegraphic transfer (T.T)
/pAm8vK EPE!V> v&[X&Hu[ &;~2sEo
, 邮汇postal order||postal note (Am.)||post office order||money order
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3i+ xN{"%>Mx avHD'zU}N uFm(R/V 本票promissory note (P/N)
TQOg~lH S|RpA'n A}t&- bo~{<U
T 押汇负责书||押汇保证书letter of hypothecation
g~ppPAH xzMeKC` P/C+L[X= Oet#wp/I 副保||抵押品||付属担保物collateral security
!TV_dKa !BvTJ-e)F QKUBh-QFK ?' ez.a} 担保书trust receipt||letter of indemnity
=x='<{jtgW zDvP7hl 7 BnenHD m>*A0&??[ 承兑||认付acceptance
St~SiTJU M3jv aI YvxMA# 1{ho
O<CJ 单张承兑general acceptance
Wd^F%)( bCE7hutl mD ^qx0o< n}9Msen 有条件承兑qualified acceptance
{l *&l2 quCWc2pXX UpszCY4 |$SvD2^ 附条件认付conditional acceptance
}`<>$2b qUoMg%Z%l d=4f`q0k 4U! .UNi 部分认付partial acceptance
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