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。
j0B, \A 会计报表statement of account
rk*Igqf ~aQ>DpSEf eS8tsI }@J&yrqg 往来帐目account current
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现在往来帐||存款额current accout
dd>|1'-] |}b~ss^ -l+&Bkf BQ{Gp 2N 销货帐account sales
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go0 ol^V@3[< W"? |O Q' 共同计算帐项joint account
mq`N&ABO!K HK)$ls s\_-` [B0 4Z)`kS}=] 未决帐项outstanding account
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NT4p 6e&Y%O'8 贷方帐项credit account||creditor account
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(C*G)Aj7 xRpL\4cs 借方帐项debit account||debtor account
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Cc# e;~[PYeu 应付帐||应付未付帐account payable
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aD 应收帐||应收未收帐account receivable
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[8 #qWa[kB (2(I|O# 新交易||新帐new account
EQ1wyKZS2g hPF9y@lh p/>}{Q )Y zD}dvI} 未决帐||老帐old account
wr,X@y%(! 8.HqQ:?&2t jCqs^`- \g< M\3f 现金帐cash account
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流水帐running account
KywDp 37^ zm4Okg)w@ eyBLgJt8P !q=ej^(S 暂记帐||未定帐suspense account
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@ 过期帐||延滞帐overdue account||pastdue account
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0s) )D_# 杂项帐户sundry account
y3@R>@$ ]f#ZU{A'mt j:B?0~= +168!Jw; 详细帐单||明细表detail account
XBe!9/'k> u!?cKZw }md[hi J ~K]5`(KV 呆帐bad account
ce!0Ws+ P,lKa. hZf0q 2 }/q]:3M| 会计项目title of account
' _Ij9{M C-'n4AY^ ,<s'/8Ik \)'s6>58| 会计薄||帐薄account-book
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"_t2R &A U|VFzpJ 营业报告书||损益计算表account of budiness||business report
mu`h6?v aal5d_Y 3tY\0y9 `6;%HbP$W+ 借贷细帐||交验帐account rendered
SE/GT:} _]:wltPv Z~)Bh~^A [F{q.mZj 明细帐account stated
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[7@l XMo#LS c+$alwL~ },G6IuH% 与…银行开立一户头to open an account with
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[_;8 7.7P>U \nT, NV11 与…银行建立交易to keep account with
~ /s(.oji W@U<GF1 A+v6N>}* uz-O%R- 继续记帐to keep account
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:4RD.l 与…有交易to have an account with
%_Gc9SI {"hX_t Q${0(#Nu tDn{;ED< 作成会计帐||有往来帐项to make out an account with
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清算||清理债务to make up an account
MNd8#01q` Za,rht 6iAHus- pIcvsd 清洁帐目||与…停止交易to close ones account with
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; 结帐to close an account
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}!-BZIOlO aVTTpMY oAaUXkQE 清理未付款to ask an account||to demand an account
V`:iun^f ^APPWQUl w0W9N%f#= ,m ^q> 结清差额to balance the account with
$&IF#uDf rjsqXo:9 J3/2>N]/} es]S]}JV 清算to settle an account||to liquidate an account||to square an account
xZ2^lsY G&ZpQ) 7nr+X Os I!\;NVhv 审查帐目||监查帐目to audit an account
^|Bpo( e'%"G{(D mx\b6w7 7O)j]eeoL 检查帐目to examine an account
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O*{bN7O )X-~+X91S "h.-qQGU% S#gIfb<D 转入A的帐户to charge the amount to As account
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h"0Cc) :yPA6O 4 *WS'C}T 以计帐方式付款to pay on account
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M "`A@_;At` 代理某人||为某人on ones account||on account of one
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%6nBo $~ 6Y\O Um4$. BKD BEU^,r3z 为自己计算||独立帐目on ones own account
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^ TF0DQP 由某人收益并负风险on ones account and risk||for ones account and risk
LHy-y%?i |n9q4*dN s+mNr3 wXj!bh8\r 由某人负担for ones account||for account of one
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MpW\yX 'j6)5WL$ 按某人指示||列入某人帐户by order and for account of one
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PDL$y |ji={ 编入某中帐项下to pass to the account of||to place to the account of
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+@r %+>t @F,GM 6LVJ*sjSy 寄出清算书to send in an account||to send in render an account
#HgXTC <4DSk9/ u+U '|6)E ,2*^G;J1 支票薄cheque book
|dP[_nh? :)cn&'l(S G{4~{{tI d5b \kR r 支票陈票人cheque drawer
*ud"?{)Z C}})dL;( |.8lS3C KN41kkN 持票人cheque holder
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dmC 不记名支票cheque to bearer||bearer cheque
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`\4gD Hh|a(Zq, i2h,=NHJh? 记名支票||认人支票cheque to order
yP&SA+ jsXj9:X I p_K``JE !i"Z 到期支票antedated cheque
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未到期支票postdated cheque
=|@%5&.P g{]C@,W %`o3YR uude<d"U 保付支票certified cheque
5)}3C_pmW "q-,140_ Oyfc! kX\\t.nH 未获兑现支票,退票returned cheque
L `7~~ e-}b]\ )v4?+$g ;OE= ;\ 横线支票crossed cheque
EPY64{ <G5d{rKZ Z(' iZ'55F EQ;,b4k?&g 普通横线general crossing
^t|CD|,K_O 6b-j jK#[r[q{ Q t!X<. 特别横线special crossing
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X5S:XS 空白支票blank cheque
-ZmccT" 8 FG?69b> 9c/&+j 8T}Ycm5} 失效支票,过期支票stale cheque
SBj9sFZ 4h|48</ h{dR)#)GF< Bt8 普通支票open cheque
_N.N?> i2PPVT (sngq{*%%z kt.y"^ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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]5!}S-uJq 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
INm21MS$ i[gq8% n1X.]|6' kW'xuZ& 支票换现金||兑现to cash a cheque
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qI -Qs4s 清理票款to clear a cheque
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E1atXx 保证兑现to certify a cheque
\'rh7!v-u $"+ahS<?tC wKjL}1.k 8s,B,s. 填写支票数额to fill up a cheque
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( 支票上划线to cross a cheque
6LGy0dWpG Kr$ w"] ``~7z;E%@ E~=`Ac,G2 开发支票to make out a cheque
xMk0Xf'_ ` |p3@e {X=gjQ9 ryd*Ha">I 签发支票,开立支票to draw a cheque||to issue a cheque
,ux?wa+ vJX3fE}F D[.;-4"_ QLq^[>n 透支支票to overdraw a cheque
&cty&(2p +="?[: v&[Ff|> O-rHfIxY 背书支票to endorse a cheque
VEolyPcsg& hpftVEB 83"Vh$& xLfx/&2 请付票款||清付票款to pay a cheque||to honour a cheque
!n<vN@V*3d '\I.P +w~<2Kt8 _Y7uM6HL\ 支票退票to dishonour a cheque
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f'hrS}e }L.xt88 拒付支票to refuse a cheque
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Ab 3BBw:)V PgNg1 拒付支票to stop payment of a cheque
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#G[S wS*An4%G \,YF['Qq c/fU0cA@ 见票即付持票人payable to bearer
3$fzqFo D0 'L `XAlzI ;pK/t=$ 支付指定人payable to order
sdk%~RN0T U)Cv_qe 0PiD<*EA u:~2:3B 已过期||无效out of date||stale
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'&?OhSeN [If%+mHdU 请给出票人R/D||refer to drawer
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1:7{k D6cqON0a. 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
EbEQ@6t rkdf htpI Gqe?CM jH+ddBVA 文字与数字不一致words and figures differ
?P<8Zw (9!$p|d* E-P;3lS~ -6wjc rTD 支票
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[)K?e!c8 时间已过account closed
2=P.$Kx JmHEYPt0 C%hMh/Li; XH9Y|FX%# 更改处应加盖印章alterations require initials
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*G'R+_tdE 时间已过effects not cleared
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;pKL,d>r z[zURj-*] 3em&7QM 停止付款payment stopped
{s ]yP_ f{s}[p~ X~m*` UH BSe{HmDq 支票毁损cheque mutilated
H0!W:cIS;l ^T(v4'7 +4 8a..4sN Ie12d@ 汇款||寄钱to remit||to send money
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522`c }6U`/"RfcO 寄票供取款||支票支付to send a cheque for payment
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E PubO|Mf 寄款人a remitter
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?Pj6 收款人a remittee
]@Gw$ $ mH'%YDIl /'
+GYS MST\_s%[ 国外汇票foreign Bill
-w>2!@8 W~EDLL Z V:<NQd /w5~ O: 国内汇票inland Bill
p#k>BHgnF n@`D:;?{ ymNL`GYN[ #YABbwH 跟单汇票documentary bill
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zO@7V>2 p\>im+0oh z8MKGM 空头汇票accommodation bill
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9 =_\+6\_ =N,ahq 原始汇票original bill
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改写||换新票据renewed bill
c8R#=^ DD [,@gSb|D? ZUkrJ' y2_^lW% 即期汇票sight bill||bill on demand
S2^Ckg ;*~y4'{z MfJs?N0 {c#{dT …days after date||…days after date…日后付款
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oE+ |I0O|Zdv …months after date||…months after date…月后付款
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\Si 见票后…日付款…days after sight||…days sight
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"Y TgDx3U[ l^LYSZg'R8 见票后…月付款…months after sight||…months sight
rM{3]v{~ P7X': s#nd:$p3 *E"OQsIl 同组票据set of bills
31FQ=(K y*f5_ ``Yw-|&:Ae }@+{;" 单张汇票sola of exchange||sole of exchange
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r )pg9}+ =P,h5J );m7;}gE 远期汇票usance bill||bill at usance
MO1t0My c >$%rs c}^ o<J_?7c~} D09/(%4j 长期汇票long bill
v ?9 QcXqMx L,KK{o|Eq _ +"V5
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37DN vv9=g*"j <<ze84E 逾期汇票overdue bill
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.j4[i DbL=2 !8z,}HUdK 宽限日期days of grace
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电汇telegraphic transfer (T.T)
U}=o3u byyzXRO; a$7}41F[~s Ki8]+W37 邮汇postal order||postal note (Am.)||post office order||money order
|z5`h 9"jhS0M e*zt;SR L^7"I 4=(D 本票promissory note (P/N)
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*T j$he5^GC 押汇负责书||押汇保证书letter of hypothecation
$;1TP| 3~r>G AW XBk+ ?xb4y=P7 副保||抵押品||付属担保物collateral security
npJyVh47 E\X:VQ9 G<8d=} F/QRgXV 担保书trust receipt||letter of indemnity
#cZ<[K q6 0fpxr` a%fMf[Fu yLDv/r 承兑||认付acceptance
{FrcpcrQa p1O[QQ| Ag6^>xb^ 5i$iUDuT>( 单张承兑general acceptance
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*K qkLp8/G>pO j~'a %P 有条件承兑qualified acceptance
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,Bnze0 I|SQhbi 附条件认付conditional acceptance
?Tr]zxtd nKO4o8js{{ -D4"uoN. &azy1.i~ 部分认付partial acceptance
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