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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5/5 会计报表statement of account
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bO+%-(X 6g8M7<og9R 往来帐目account current
+{'lZa q1P :^<[ q< b"M$ -S7RRh'p 现在往来帐||存款额current accout
t+jIHo {q})kO aDXpkG0E QT7_x`#J~o 销货帐account sales
cu:-MpE SC]6F* H a90 i>WOYI9 共同计算帐项joint account
~.FnpMDY \?r$&K]4 q$3HvZP sN;(/O 未决帐项outstanding account
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贷方帐项credit account||creditor account
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3D _d/GdeLs )Kxs@F ,!jR:nApE 借方帐项debit account||debtor account
[2 =^C=52 =z+-l5Gu" ,zc"udpKF |}:e+?{o 应付帐||应付未付帐account payable
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o.p+j PQ6T|> 应收帐||应收未收帐account receivable
)iT.A *X%?3"WH8 t>XZ3 :O5Tr03z 新交易||新帐new account
5%EaX?0h+ ZCj>MA jM{qRfOrg EPQ&?[6 未决帐||老帐old account
"tqS|ok. 6-D%)Z( MoZU(j 2=i+L z^ 现金帐cash account
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/d ~3LhcU- 流水帐running account
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3OpQ R~U2/6V e{c._zr, 暂记帐||未定帐suspense account
-HO6K)ur }w;Q^EU V22q*/iV l=Vowx.$2f 过期帐||延滞帐overdue account||pastdue account
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(sfM_n jB}_Slh1j 46QYXmNQ} s?4%<jz 杂项帐户sundry account
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xM[vO .Y=Z!Q 详细帐单||明细表detail account
JS<e`#c& "~.8eKRQ \9&YV;Ct WM~J,`]J 呆帐bad account
w*|= k~z UXcH";*9b 7J#g1 |H3?ox* 会计项目title of account
d;@E~~o?B] #n6FQ$l8m RPa?Nv?e \@iOnRuHn9 会计薄||帐薄account-book
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]WC 8`R +y 营业报告书||损益计算表account of budiness||business report
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mrugNRg W(]E04 借贷细帐||交验帐account rendered
.=et{\ hIE%-gZ/ YUP%K!k UH1S_:6 明细帐account stated
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}uV? R-2FNl 与…银行开立一户头to open an account with
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m`+ O9Jx%tolF% O,V6hU/ * auyKLT3C 与…银行建立交易to keep account with
VDb,$i.Z0 =0!\F~ yP1Y3Tga= %O4}i@Fe 继续记帐to keep account
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ivz 与…有交易to have an account with
`lV 8-y: == C S,)|~#5x 7am/X. 作成会计帐||有往来帐项to make out an account with
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jCsX Ndug9j\2 I]WeZ,E 清算||清理债务to make up an account
+|}K5q \ a|6x!p2X #?b^B~ # P!4{#'_} 清洁帐目||与…停止交易to close ones account with
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aJa^~*N/Aa H2FFw-xW 结帐to close an account
_:fO)gs|1 +DbWMm +=B}R ~y-vKCp| 清理未付款to ask an account||to demand an account
~QEXB*X-g' HC;I0&v> *3etxnQc R6WgA@Z|r 结清差额to balance the account with
E23 Yk?" *|gs-<[#X rO?x/{;ai %&=(,;d 清算to settle an account||to liquidate an account||to square an account
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SVW}t S'-`\%@7 审查帐目||监查帐目to audit an account
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f;tyoN0wHx ~q_+;W. b[[6X iP?ASqo{ 转入A的帐户to charge the amount to As account
<K=B(-~ &fd4IO/O M6hvi(!X2 ,M/#Q6P0} 以计帐方式付款to pay on account
Vg,>7?]6h FG5c:Ep )Y,?r[4{ 9M7(_E;)B 代理某人||为某人on ones account||on account of one
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"{: @<TfA>*VJ 为自己计算||独立帐目on ones own account
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由某人收益并负风险on ones account and risk||for ones account and risk
&pY G t-4R7`A< `)C`_g3Ew {|J2clL 由某人负担for ones account||for account of one
GWqY$YT `i)ePiE 5f*'wA L|1zHDxQ 按某人指示||列入某人帐户by order and for account of one
Nb!6YY=Ez- ?^$4)Y>Kf *JC{G^|Y &P{p\ v2Y 列入5月份帐目for May account
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v{ M7<#=pX& 编入某中帐项下to pass to the account of||to place to the account of
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U6 5j g&F<Uv#mZ +$QL0|RL 寄出清算书to send in an account||to send in render an account
Ufe rUpAiZfz > 8!%"/*P$ AW&s-b%P 支票薄cheque book
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y3[)zv ;$L!`"jn ;ld~21#m 支票陈票人cheque drawer
2d;xAX ] Cbg#Yz~/ ApJf4D<V Qp{-!* 持票人cheque holder
ftU5A@(T 9egaN_K 8Gg/M%wq9U t{s*3k/ 不记名支票cheque to bearer||bearer cheque
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Tv 1LIV/l^}f <$6'Mzf HWfX>Vf>}k 记名支票||认人支票cheque to order
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'CO[s.03 到期支票antedated cheque
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<m:wuNEM 未到期支票postdated cheque
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?[B[ F ~tuFjj^ G( \1{"! 保付支票certified cheque
~[y+B0I3 +*{5ORq= fO(S+} A y[L{!)2{ 未获兑现支票,退票returned cheque
fToI,FA _1c_TM h}9 eniR} TC{Qu;`H+U 横线支票crossed cheque
k[) @I;m R./ 6Q1 AHD%6 \$ $[CA#AXE 普通横线general crossing
ld?.o/ I8;[DP9 "]V|bz o0a yZ0ZP 特别横线special crossing
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-O swL|Ff`$ <u wCP4E 空白支票blank cheque
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ah9',( (! 失效支票,过期支票stale cheque
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VI 普通支票open cheque
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Tk#hhx 3F!+c 8e 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
iRHQRdij +aqo8'a T["(YFCByg yE,o~O 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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gz/L S`w)b'B!M ~GYtU9s5 {K8T5zrV 支票换现金||兑现to cash a cheque
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X1b2 p,Hk"DSs% 清理票款to clear a cheque
<U pjAuG8 VW`=9T5%@ n5>N9lc rapca' 保证兑现to certify a cheque
s9Z2EjQV #K w\r50 5VbNWrw ]t;5kj/ 填写支票数额to fill up a cheque
qDb}b d5 hj,x~^cS eCd?.e0@j Ntiz-qW 支票上划线to cross a cheque
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X"l ]#n4A|&H 开发支票to make out a cheque
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G)7sXEe gwNkjI=, Y&:i^k 签发支票,开立支票to draw a cheque||to issue a cheque
vrbh+ }*.*{I 6u7wfAf 3IFU{0a` 透支支票to overdraw a cheque
Dm#k-y "QS7?=>*F [=+/ IhLfuyFWu 背书支票to endorse a cheque
a~>h'}C> 7!%"8Rl- 1[^d8!U %A3Jd4DH 请付票款||清付票款to pay a cheque||to honour a cheque
3(5Y-.aK}^ z?,5v`,t2 Dzr5qP?# }}_l@5 支票退票to dishonour a cheque
[dMxr9M ;zDc0qpw YyIt-fPZ A4' aB0^ 拒付支票to refuse a cheque
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- 7ZZt|bl 拒付支票to stop payment of a cheque
fZ$2bI= Lt_]3go @HI5;z plfB}p 提示要求付款to present for payment
S##W_OlrI ^ a:F*<D qv\yQ&pj &bQ^J%\ 见票即付持票人payable to bearer
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hM}2++V 支付指定人payable to order
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L++ -eTGRr 已过期||无效out of date||stale
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v GCHssw~P'v 请给出票人R/D||refer to drawer
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4BMa]/U -|mABHjx* x%1Rp[ Q"O _h 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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?E T[~X~dqwn" #'qW?8d} }R^{<{KVJ 文字与数字不一致words and figures differ
F/8y p<_r J3=jC5=J4 w]_a0{Uh \GWC5R7Q0j 支票
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("Zi,3"+ 时间已过account closed
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m"HC D%zIm,bf 更改处应加盖印章alterations require initials
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a^BD55d? 时间已过effects not cleared
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WPr 3I]5DW %- eX\t]{\oC YpJzRm{Ra 停止付款payment stopped
c c:xT0Y VrpYBU "'%x|nB XIU2l}g 支票毁损cheque mutilated
=$MV3] q07>FW R IcB>Hg5 C4y<+G.` 汇款||寄钱to remit||to send money
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&f[[@EF7 寄票供取款||支票支付to send a cheque for payment
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61wiXX"N {+!_; zzZ 寄款人a remitter
B$)KZR(u LTxOq|/Cq TWy1)30x l1@:&j3h 收款人a remittee
`|gCbs95 + EM '- h<?Vzl ak%8|'} 国外汇票foreign Bill
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B ~Y xMe[/7)4 国内汇票inland Bill
B|!Re4`0 \eN }V /Z^+K f+rBIE 跟单汇票documentary bill
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8$1<N cEe>Lyt 空头汇票accommodation bill
(u *-( DwoO([&I @hk~8y]rz )F:hv[iv 原始汇票original bill
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~VniF^ 改写||换新票据renewed bill
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=]|Q )H)HR` f)>=.sp DEs/?JZG 即期汇票sight bill||bill on demand
'En 6h" { F;kNc:X`) Y}PI{PN YqYCW}$ …days after date||…days after date…日后付款
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\s <~'\~Z d+ …months after date||…months after date…月后付款
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Q DvU(rr\p 见票后…日付款…days after sight||…days sight
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6yt (,[Oy6o 见票后…月付款…months after sight||…months sight
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(.,Ztm 同组票据set of bills
=}F &jl ,'[0tl}8K 4;x{@Ln SO9j/ 单张汇票sola of exchange||sole of exchange
c5pF?kFaD "d9"Md0k Hr:WE+' .cjSgK1 远期汇票usance bill||bill at usance
BZe x qy"#XbBeV nKT\ /}d k68\ _ NUL 长期汇票long bill
J;HkR9<C 6Gwk*%sb 7?xTJN)G o/
ozX4C 短期汇票short bill
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逾期汇票overdue bill
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aO 宽限日期days of grace
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\9q1 }KcvNK ( 电汇telegraphic transfer (T.T)
k?ZtRhPu3X q#$Al /I(IT=kp 8>%:MS" 邮汇postal order||postal note (Am.)||post office order||money order
{26/SY ~bC{R&p J'jwRn Js.2R$o =* 本票promissory note (P/N)
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%ytrst 押汇负责书||押汇保证书letter of hypothecation
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e 副保||抵押品||付属担保物collateral security
Q]?r&%Y ]?tC+UKb PT4Wox9U l+`f\ }, 担保书trust receipt||letter of indemnity
o."k7fLB Myaj81 5n{J}0C B)>r~v] 承兑||认付acceptance
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)I. 单张承兑general acceptance
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J8IdQ:4^l 有条件承兑qualified acceptance
8$9Q=M !D#wSeJ OI/m_xx@j YD>5zV%!D 附条件认付conditional acceptance
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qTxw5.Ai! 部分认付partial acceptance
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