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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会计报表statement of account
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w4854 V)@scB|>, 往来帐目account current
MYm6C;o$ `fHiY.- N{@eV][Q &wvv5Vd 现在往来帐||存款额current accout
{RO=4ba{J >.A:6 iSax-Mc 'f!Jh<i 销货帐account sales
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*8Jnw 共同计算帐项joint account
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)BB a 未决帐项outstanding account
>TJ$Z3 j_g9RmZT zAIC5fvu C $;~= 贷方帐项credit account||creditor account
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S`/6 kDQXPp C\[UAxZ3X 借方帐项debit account||debtor account
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'l\9 %(6Wr E5F6 应付帐||应付未付帐account payable
oPV"JGa/B4 19DW~kvYk bf+2c6_BN0 '{~ej: 应收帐||应收未收帐account receivable
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"/=xu| ^~od*: 新交易||新帐new account
!{LwX Kf 9p<l}h7g .BvV[`P v]>(Ps )R 未决帐||老帐old account
$+j) r+crE %- 9|,AhyhO zrM|8Cu 现金帐cash account
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;Lzm 流水帐running account
:gn!3P}p? r+2dBp3 <T>f@Dn, G.8ZISN/ 暂记帐||未定帐suspense account
jw)t"S/E Q]C1m<x (H7q [UG| #kA+Yqy\) 过期帐||延滞帐overdue account||pastdue account
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fQdQ[ uU0'y4= 杂项帐户sundry account
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u# FqySnr JQ 详细帐单||明细表detail account
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I`7[0jA~ 呆帐bad account
P_}$|zj7 3-0Y<++W3> 8in8_/x 1x]G/I* 会计项目title of account
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&Z 会计薄||帐薄account-book
6k-]2,\# Y (Q8P{@( ouujd~b+ wp$=lU{B 营业报告书||损益计算表account of budiness||business report
iPao54Z >i'3\ zPn8>J<.0Q 'sC{d&c 借贷细帐||交验帐account rendered
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"dIoIW Ty>`r n zK}.Bhj# 明细帐account stated
~be&T:7. D .E>Y 7J\I%r kC)dia{$ 与…银行开立一户头to open an account with
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r q^gd1K<N |yS4um(w 与…银行建立交易to keep account with
HG3jmI+u> |b|p0Z%7{ GerZA# %gN8-~$1 继续记帐to keep account
C)`/Q( ^ zk?lNs QJxcH$ %"o4IYV# 与…有交易to have an account with
}a8N!g ,^/;!ErR$ hsi#J^n{ Yk }zN_v 作成会计帐||有往来帐项to make out an account with
fZgZ O*CKyW_$t kj>XKZL10 >LLFe~9`g 清算||清理债务to make up an account
UJO+7h' w(VH>t *M&~R(TMn ~s+\Y/@A 清洁帐目||与…停止交易to close ones account with
o +&/ N-t o|*,<5t }V09tK/M 8L0#<"'0 结帐to close an account
Uj_%U2S$ qz?9:"~$C O -@7n0 V;.=O}Lr 清理未付款to ask an account||to demand an account
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Y5 p=p,sJ/@ /|Zk$q.\ azN<]u@. 结清差额to balance the account with
S);bcowf_ PM,I?lJ , [(]uin+9Q l]GLkE 清算to settle an account||to liquidate an account||to square an account
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VOW( 审查帐目||监查帐目to audit an account
iielAj*b %G>*Pez% )%P!<|s:5 b16\2%Ea1 检查帐目to examine an account
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K 转入A的帐户to charge the amount to As account
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2 以计帐方式付款to pay on account
2e#hJ-/`- 0rooL<~fa \vsfY bt"*@NJ$ 代理某人||为某人on ones account||on account of one
6ID@ 0 w_PnEJa9 0;KjP?5 FZO}+ P 为自己计算||独立帐目on ones own account
c#Y/?F2p #,lJ>mTe4 V& _ d=yuuS/ 由某人收益并负风险on ones account and risk||for ones account and risk
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N "]B:QeMeF! <BEM`2B 由某人负担for ones account||for account of one
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L3pNna ) 7w%\i{M IN~Q(A]Z% 按某人指示||列入某人帐户by order and for account of one
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列入5月份帐目for May account
0QcC5y; i_Ol vuy~ =*>ri e#BxlC 编入某中帐项下to pass to the account of||to place to the account of
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XL} D?A3p6% K+|G9 寄出清算书to send in an account||to send in render an account
TuG%oV} +6-_9qRq }6b" JoC 4sMA'fG 支票薄cheque book
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>%m,F[ Klrd|;C (J}tCqP F}MjZZj(U= 支票陈票人cheque drawer
xU9T8Lw ;iq H:wO q|h#J}\ l^!raoH]q 持票人cheque holder
DXyRNE<G[C <Ukeq0 o@2Y98~Q} x<d2/[(}mT 不记名支票cheque to bearer||bearer cheque
o&-D[|E| ?vh1 >1D xaI)d/ T]oVNy 记名支票||认人支票cheque to order
`?=Y^+*!- *E.uqu>I Xnc?oT+ gUGMoXSTI| 到期支票antedated cheque
,)?!p_*@: 5LaF'>1yY [jnA? Ge: 40=*Ul U- 未到期支票postdated cheque
>v#6SDg ({$>o] <h sU7fVke1 q8SHFKE 保付支票certified cheque
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gq'z 4LXC;gZ b]5/IT)@O aE(DNeG-H 未获兑现支票,退票returned cheque
>lkjoEVQ 2=,O)g br;~}GR_h s7?d_+O 横线支票crossed cheque
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~O 普通横线general crossing
-[}Ah NYK Qa#Em1co ^^z_[Ih AB+HyZ*// 特别横线special crossing
HuLvMYF b?,''t Y>2oU`ly, 7hlzuZob+y 空白支票blank cheque
E>c*A40=.n Yij_'0vZ 6GMwB@ b Ug#EAV<m 失效支票,过期支票stale cheque
)0o|u > "Wg5eML0 *RD<*l M~U>"kX 普通支票open cheque
(j&7`9<5 _ |G') 9 a|-B# S mXT{c=N)w 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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R^6]v`j; 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
=AP0{ F;ELsg zP>=K k $E{'Dv 支票换现金||兑现to cash a cheque
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TmS#F1 +{\b&q_ !DBaC%TGC 清理票款to clear a cheque
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'D7 保证兑现to certify a cheque
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sqtF;6 Nazr4QU 填写支票数额to fill up a cheque
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;XzH /Z2 g> 支票上划线to cross a cheque
@<$_X1)s Y'?{yx{ iza.' Mm~ ^ux"<? 开发支票to make out a cheque
/mQ9}E4X )2?A|f8 uDMyO<\ Bg}(Sy 签发支票,开立支票to draw a cheque||to issue a cheque
`aM8L ?Lem|zo A}CpyRVCn qb PC5v 透支支票to overdraw a cheque
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6AKT-r. 背书支票to endorse a cheque
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ls&_BPE 请付票款||清付票款to pay a cheque||to honour a cheque
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A c 支票退票to dishonour a cheque
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C44*qiG. 0hX@ta[Up 拒付支票to refuse a cheque
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"yPKdwP 拒付支票to stop payment of a cheque
B:tGD@ MJ~)CiKgN ,CjJO - &;@U54,wV 提示要求付款to present for payment
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?`Som_vKO UdX aC= Q 见票即付持票人payable to bearer
;/ao3Q ,E8~^\HV k?'PCV 6|{uZNz 支付指定人payable to order
J9`[Qy\ -u%'u~s ai~JY[ W'M\DKJ? 已过期||无效out of date||stale
+ywd(Tuzm -QP&A >]7 jY5BVTWnV nwAx47>{ 请给出票人R/D||refer to drawer
+hd1|qa4 .@;,'Xw1~ oxL4* bqZ IP+1 :M 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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)|" s*W)BK|+? g63?(+Fz -}r(75C 文字与数字不一致words and figures differ
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支票
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<jRs/?1R 时间已过account closed
4C_-MJI hy|X(m 2F#R;B#2 _G5MQ%z 更改处应加盖印章alterations require initials
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=9Zm 时间已过effects not cleared
/A) v$Bv= Ctxx.MM v]HiG_C $W;IW$ 停止付款payment stopped
.o5r;KD 0\y@etb:mf v`$9;9 @Q atgYu 支票毁损cheque mutilated
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*,8 x9NLJI21/ kM\O2ay `-N&cc 汇款||寄钱to remit||to send money
/Iu._2 cnOk mckrR$> hOx">yki 寄票供取款||支票支付to send a cheque for payment
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ZL&n ^50/.Z> 寄款人a remitter
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#PcC] 收款人a remittee
?%h JZm; +mT}};-TS TPds )osZT SS;QPWRZ 国外汇票foreign Bill
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stQithS _ QM RfwTqw4@ )gCHwu 国内汇票inland Bill
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!i 跟单汇票documentary bill
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Tc)T0dRP LxVd7r VY6 空头汇票accommodation bill
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x+ooU 原始汇票original bill
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{,@ G 改写||换新票据renewed bill
d#a Prhq ~oI4 64\Z OG\, tb0XXEE 即期汇票sight bill||bill on demand
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5!Z+2Cu] `z)!!y …days after date||…days after date…日后付款
2>O2#53ls0 S/d})8~. G"TPu_g J5Fg]O* …months after date||…months after date…月后付款
DcbL$9UI 4'54 G-3.- %T6#c7U_ 见票后…日付款…days after sight||…days sight
\MtiLaI" &F'v_9 ].dTEzL9X @?Y^=0 见票后…月付款…months after sight||…months sight
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同组票据set of bills
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1fik : 6>H\ 单张汇票sola of exchange||sole of exchange
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$HP +X*`}-3 ;@d%<yMf@ 远期汇票usance bill||bill at usance
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GoEIY 2hJ{+E.m 长期汇票long bill
>>$IHz4Z" eF8`an5S YRp\#pVnZ M@'V4oUz 短期汇票short bill
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8?$Fn= Q"hI !PO+ i9!Urq- 逾期汇票overdue bill
"j a0,%3 ~M'\9 -/gS s<" mzT} C&hfP 宽限日期days of grace
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| 电汇telegraphic transfer (T.T)
W;N/Y3Lb 7lVIN&.= #h3+T*5} 6 xeI ,Kz." 邮汇postal order||postal note (Am.)||post office order||money order
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f74 " -8tA~;p 本票promissory note (P/N)
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押汇负责书||押汇保证书letter of hypothecation
_"sRL}-Z M)J *Df0@ CD&m4^X5D *b)b#p 副保||抵押品||付属担保物collateral security
z$Nk\9wm ,#E5 /'c` vR)7qX} ^z^>]Qd 担保书trust receipt||letter of indemnity
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Z>,X$Y6< *.*:(7` 承兑||认付acceptance
-Y[-t; ya_'Oz!C vv0zUvmT ~d8>#v=Q` 单张承兑general acceptance
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` &tgvE6/V 有条件承兑qualified acceptance
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oVD+\~Y qE{cCS Az-!LAu9 R btF%}<o) 附条件认付conditional acceptance
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%: Dy@\!F V`M,d~:Pr" 部分认付partial acceptance
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