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。
~n%~ Z|mMF 会计报表statement of account
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"i <m9hM?^q pDb5t> gO%#'Eb2 往来帐目account current
:S}!i?n &Yi)|TU3'R %"PG/avo Htn=h~U`z 现在往来帐||存款额current accout
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zF6R\w l CHaRR7 销货帐account sales
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Jy1 vI *LpEH,J 共同计算帐项joint account
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C)= zbK=yOIOd 9Z]~c^UB 未决帐项outstanding account
$ysemDq-a\ M*FUtu 01N" :+{G|goZ* 贷方帐项credit account||creditor account
tFt56/4 )=l~XV _O)xE9t#ru D7|[:`` 借方帐项debit account||debtor account
<+ UEM~) GL$!JKWp k`JP >nV~5f+ 应付帐||应付未付帐account payable
\"Z^{Y[,; .?R~!K{` r_nB-\ l+!!S"=8)~ 应收帐||应收未收帐account receivable
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wqB{cr}! "s!!\/^9C Fb=(FQ2Y? 新交易||新帐new account
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@rn ST$~l7p $U%M]_ u(l[~r>8W; 未决帐||老帐old account
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>_ulkoa |f), dC .[&0FHnJ5 m=D2|WA8 现金帐cash account
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A#&86J{ WLl_;BgN FJ0Ity4u6 {y)O?9q 流水帐running account
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+ I?`}h}7. hkV;(Fr&z O b'B? 暂记帐||未定帐suspense account
xIu# 8*7t1$ wK OljE6d ~hK7(K 过期帐||延滞帐overdue account||pastdue account
MmiC%"7wt j1{|3#5V X`i'U7%I x`T 杂项帐户sundry account
eewhT^ D. d( D: vJZ0G:1 ?88k`T'EI 详细帐单||明细表detail account
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D 呆帐bad account
5)h#NkA\J S1jI8 #z}_ +c)"p4m +*u'vt? 会计项目title of account
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9 会计薄||帐薄account-book
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=} NUxOU>f /V'^$enK!} 营业报告书||损益计算表account of budiness||business report
J%VcvBaJm WFWQ;U{| #'`!*VI /<[S> ;!kr 借贷细帐||交验帐account rendered
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rij1/G LV4\zd6 明细帐account stated
2_S%vA<L B$A`thQp :Y? L* t "y[ 与…银行开立一户头to open an account with
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7<HK,d eAqSY s!1 +65OR'd 与…银行建立交易to keep account with
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:TU|;(p K4T#8K]aZF 继续记帐to keep account
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W@|N m/{HZKh 与…有交易to have an account with
"n<rP 3y bx!uHL= ]JGh[B1gh Xk2M.:3` 作成会计帐||有往来帐项to make out an account with
ZD$W>'m{F 4)]w"z0Pc (tZ#EL0 !v/j*'L<M} 清算||清理债务to make up an account
cL+--$L )gX7qQ i4sd29v !WT Z=| 清洁帐目||与…停止交易to close ones account with
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&/9wi>!q _:RQ9x' 3HtLD5%Q 结帐to close an account
rTJ='<hIy +jpaBr-O# B: '}SA{ kzky{0yKk= 清理未付款to ask an account||to demand an account
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结清差额to balance the account with
d3nx"=Cy0I JPo.&5k 1/ZvcdYB 1\'?. 清算to settle an account||to liquidate an account||to square an account
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-A_m A$6T) ">{Ruv}$ 审查帐目||监查帐目to audit an account
a'NxsByG]s M-#OPj* E$u9Jbe t^8ii 检查帐目to examine an account
0n FEPMO ,H_b@$]n8 tEU}?k+:j) s!lLdR[g 转入A的帐户to charge the amount to As account
98c##NV(7| sl5y1W/]] dz3KBiq PIZnzZ@Z; 以计帐方式付款to pay on account
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8t"SB nZ4JI+Q)~ A-=B#U F 代理某人||为某人on ones account||on account of one
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YsL . J/x@ +*I'!)T^B U~;Rzoe)q* 为自己计算||独立帐目on ones own account
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{4Wg: xJ-(]cO' sIVVF#0}] JYAtQTOR 由某人收益并负风险on ones account and risk||for ones account and risk
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A?YU:f )aV\=a |A 由某人负担for ones account||for account of one
F!>92H~3G .C6wsmQ T<jo@z1UL X@["Jjp 按某人指示||列入某人帐户by order and for account of one
P#8+GN+bF nV[0O8p2Md "e3T;M+ 34D7qR 列入5月份帐目for May account
UQ7E7yY# "M-zBBY ] |D@/4B1P tom1u>1n 编入某中帐项下to pass to the account of||to place to the account of
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&Do k;7R3O@ tRUGgf` 寄出清算书to send in an account||to send in render an account
L+=pEk_ k=nN#SMn s(0S)l< 7EfLd+ 支票薄cheque book
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%fLd 支票陈票人cheque drawer
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{ j O-H1@; %(P\"hE' 4s:S_Dw 持票人cheque holder
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n6ws 不记名支票cheque to bearer||bearer cheque
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=JR6-A1> 记名支票||认人支票cheque to order
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}|Ao@UvH fOHgz,x= 到期支票antedated cheque
j "^V?e5 MS=zG53y hoOT]Bsn #+Pk_? 未到期支票postdated cheque
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+j4Ym FG6bKvEQm^ 保付支票certified cheque
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"R!)"B== 未获兑现支票,退票returned cheque
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>x? 1FPt%{s3 c@&`!e 4[ .DQ#r 横线支票crossed cheque
qb[UA5S\` zZhA]J GdlzpBl Rn4Bl8z'> 普通横线general crossing
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r%D`VHe - Mubq *Bm7>g6 特别横线special crossing
<aPbKDF~V *URBx"5XZ g2|qGfl{C lR8Lfa*/7 空白支票blank cheque
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oQK uexm|5| 失效支票,过期支票stale cheque
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ib,BYFKEW ..=WG@>$+ 5dNM:1VoE 普通支票open cheque
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%p(!7FDE2n 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
h@H8oZ[ j]X$7 $.0l% $ 7 S!r,p}; 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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&4gy%b A7c*qBt vhz[ H 支票换现金||兑现to cash a cheque
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XO 清理票款to clear a cheque
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\}p!S$` 保证兑现to certify a cheque
O`rKxP Q&k1' nT5 ;NJx9)7< m(0c|- 填写支票数额to fill up a cheque
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=K:)%Qh 支票上划线to cross a cheque
t"Tv(W?_ z,+LPr >K@Y8J+e# vS1#ien# 开发支票to make out a cheque
E/:mO~1< c K4w#}gzok n8RE ENhKuX 签发支票,开立支票to draw a cheque||to issue a cheque
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gg vvwQ/iJO4Q ~e; 2gm 透支支票to overdraw a cheque
Tfow_t}\ pj9*$.{ l RM7s(^l S9mcThcZ 背书支票to endorse a cheque
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Y#^C l6~wm1vO ~C31=\$ +aoenUm5 请付票款||清付票款to pay a cheque||to honour a cheque
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3I.0jA#T&/ G}V5PEF]` 支票退票to dishonour a cheque
1{Kv (Z |Nz *< G4jyi&] ?qt .+2: 拒付支票to refuse a cheque
u_ *DS- jV 982Y 7)zF8V #KgDOCQH 拒付支票to stop payment of a cheque
my+2@ln /t|Lu@&:Xo !3;KC"o ggL^*MV 提示要求付款to present for payment
GC3WB4iY@U \3XG8J W20H4!G (`)ZR%i 见票即付持票人payable to bearer
YW7Pimks j0uu*)Rk r>,s-T!7 A3s-C+@X 支付指定人payable to order
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" 已过期||无效out of date||stale
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ANuO(^ !4vepa}Y MG-#p8 请给出票人R/D||refer to drawer
FnWN]9 @aC9O9|~ EGw;IFj) T8W;Lb9hQ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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zfb ,p)Qu%' +[B@83 +cwuj 文字与数字不一致words and figures differ
ep)O|_= oXFo SSn{,H8/j E2i'lO\P 支票
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QruclNW{Bv 时间已过account closed
bZlKy`Z m"f3hd4D_q ,!vI@>nhG g@|2z 更改处应加盖印章alterations require initials
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~6y\b BFswqp: CLgfNrW~ 停止付款payment stopped
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ph_98| g+]o=@ 支票毁损cheque mutilated
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;[B-!F> j1O_Az|3 汇款||寄钱to remit||to send money
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b.%B^O yrG=2{I k!py*noy 寄票供取款||支票支付to send a cheque for payment
Eg(.L,dj 88On{Kk.v yY_#fJj opgNt o6$ 寄款人a remitter
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3G;Rh9w, 收款人a remittee
p :zRgwcn |#ZMZmo{ p^)w$UL}} [LM9^*sG2V 国外汇票foreign Bill
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4vUg d}<-G.&_ k:8NOx|s " 国内汇票inland Bill
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6 IRa$h>H y\_k8RqE^ \)i,`bz 跟单汇票documentary bill
}H:wgy` o>HU4O} 0i(c XB [ d`m)MW- 空头汇票accommodation bill
r7FpR! q!{>Nlk "KgNMNep uM,R +)3 原始汇票original bill
vZ1?4hG (0["|h32, 0ax;Q[z2 U(2=fKK; 改写||换新票据renewed bill
n(W&GSj|u9 fR]KXfZ $f=6>Kn|^] x/ix%!8J 即期汇票sight bill||bill on demand
/[!<rhY _'l"Dk xlH3t&i7 T+oOlug …days after date||…days after date…日后付款
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` )Y6\"-M[ hkdF …months after date||…months after date…月后付款
MRg Ozg 2.vmZaKP <s%Ft GWLdz0`2_ 见票后…日付款…days after sight||…days sight
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mdr1T$ ]E)\>Jb j{D tjV8 w OOu/Y 见票后…月付款…months after sight||…months sight
f8ZuG !U 6)BPDfU, aKE`nA0\B @v3)N[|d 同组票据set of bills
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MQ?(, *Ms&WYN- Q @[gj:w 单张汇票sola of exchange||sole of exchange
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{Eu u-tD_UIck 远期汇票usance bill||bill at usance
,Xr`tQ<@ 9dm<(I} RR'sW@ uUV"86B_ 长期汇票long bill
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g@ IZ\fvYp yPY{ZADkQ 短期汇票short bill
NCY2^ 'sNiJ > EJRkFn8XG' BO7XN; 逾期汇票overdue bill
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)/o_R 宽限日期days of grace
.<Jv= ~mwIr 8!HB$vdw7 E m^Dg9 电汇telegraphic transfer (T.T)
|)C*i F n iht< n>7aZ1Qa UO#`Ak 邮汇postal order||postal note (Am.)||post office order||money order
Pf<yLT] qS"#jxc==+ }/h&`0z` k{=dV 本票promissory note (P/N)
mlCg&fnDB N3*1,/,l. ^\kH^ $d!Vx m 押汇负责书||押汇保证书letter of hypothecation
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@E /HS"{@Z"h L &hw-.Q KV$4}{ 副保||抵押品||付属担保物collateral security
}S3 oX$ 8UXRM :Z" V"'PA-z3 jwBJG7\ 担保书trust receipt||letter of indemnity
E/*&'Osq zx,9x*g A0U9,M Pr(@&:v: 承兑||认付acceptance
IGT9}24 jWV}Ua GBWL0'COV D4{KU%Xp& 单张承兑general acceptance
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PK 有条件承兑qualified acceptance
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nAu = B2P@9u|9 Hk@Gkx_ 附条件认付conditional acceptance
q<!-Anc QIlZZ 4OQ,|Wm4G qk3|fW/- 部分认付partial acceptance
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