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。
?63ep:QEk 会计报表statement of account
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往来帐目account current
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现在往来帐||存款额current accout
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^2GR^; 共同计算帐项joint account
@@H?w7y?& ._TN;tR~' +!$]a^3l 2*a5pFkb 未决帐项outstanding account
w#{S=^`} O3tw@ &k </D )i m^>v~Q~~ 贷方帐项credit account||creditor account
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F q_Z6s5O IqqBUH SE6c3 借方帐项debit account||debtor account
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yaPx=^& 应付帐||应付未付帐account payable
aUq2$lw1 OM81$Xo= v\D.j4%ij z/wwe\ a5 应收帐||应收未收帐account receivable
wY"BPl]b 3EH7HW ;*cCaB0u UmG|_7 新交易||新帐new account
wY3|5kbDj +#9 4X)* <[?ZpG cVli^*se 未决帐||老帐old account
1v 4M* Mb-AzGsV -Eoq#ULvR WWT1_&0 现金帐cash account
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{RI)I i5SDy(?r 流水帐running account
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&C 77-G*PI*I ^O,r8K{1n onl,R{,`0 暂记帐||未定帐suspense account
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-[c !\!j?z=O8 US\h,J\Ju TQth"Cv2: 过期帐||延滞帐overdue account||pastdue account
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~-#Jcw$+n= 杂项帐户sundry account
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_ F>eo.|' S|F:[(WaM 详细帐单||明细表detail account
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a 呆帐bad account
bnJ4Edy `1uGU[{x ;,s9jw C7K]c4T 会计项目title of account
z0Z1J8Qq6. U$;UW3- t%StBq(q 28vQ 会计薄||帐薄account-book
#Hy\lJ w~yC^` eJeL{`NS *K BaKS 营业报告书||损益计算表account of budiness||business report
3-'3w , MjWxfW/ !(gSXe)* e;2A{VsD8 借贷细帐||交验帐account rendered
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*"j TFAR>8Nm u60RuP& 明细帐account stated
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X4{<{D`0t8 VfUHqdg- 与…银行开立一户头to open an account with
]LEaoOecu `YqXF=- )?pnV":2Y <@Vf:`a!P> 与…银行建立交易to keep account with
Vf<q-3q 4-I7"pW5 #jd.i }kP<zvAaw 继续记帐to keep account
3_`)QYU' JW)f'r_f X?XB!D7[ \+=`o .2 与…有交易to have an account with
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:Fs 作成会计帐||有往来帐项to make out an account with
g>k?03; /0$fYrg>J {&UA60~6 [ D.%v~j 清算||清理债务to make up an account
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]^T-X/v9 %M))Ak4~a 清洁帐目||与…停止交易to close ones account with
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d P$Oj3HD LM <XQwu*_\ )W InPW 结帐to close an account
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@V '#h ORQB vbd)L$$20+ 清理未付款to ask an account||to demand an account
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`*B V@ 结清差额to balance the account with
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jCj_@n 6`20 清算to settle an account||to liquidate an account||to square an account
u&^KrOM@# O ;[Mi 9t6c*|60#n H%gAgXHn 审查帐目||监查帐目to audit an account
n:2._s T "|[9 Q? +:4>4= 6>oc,=MV/ 检查帐目to examine an account
#o7)eKeQ b9m`y*My X^K^az&L d;]mwLB0 转入A的帐户to charge the amount to As account
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e:a{L C\~}ySQc.e 6h2keyod ;Q^>F6+_m 以计帐方式付款to pay on account
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q4&! mDU y<6c*e1 6lv@4R^u 代理某人||为某人on ones account||on account of one
2#sFY/@ B^r?N-Z A Q?1J<(oq9 6]~/`6Dub 为自己计算||独立帐目on ones own account
{+=hYB|& E;{RNf| q,O_y<uw 8.n#@% 由某人收益并负风险on ones account and risk||for ones account and risk
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dL,d6a `bfUP s 由某人负担for ones account||for account of one
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} 按某人指示||列入某人帐户by order and for account of one
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'ia-h7QWS sTl^j gV7j "Zh,;)hS 列入5月份帐目for May account
]tN)HRk1 QK[^G6TI ^tGAJ_b79 5L[imO M0 编入某中帐项下to pass to the account of||to place to the account of
)'T].kWW 2Ax"X12{6 BqX"La, os"R'GYmf 寄出清算书to send in an account||to send in render an account
[*p;+&+/ZM c-(RjQ~M5 :_6o|9J\t g;'S5w9S 支票薄cheque book
Y3DqsZ@ 5>.ATfAsV eN.6l2- 9 da=q 支票陈票人cheque drawer
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tYImh P"^Yx8 L# ]jxyaE&%4 持票人cheque holder
@i!+Z 7>y]uT@ar v1~l=^4& ocWl]h]. 不记名支票cheque to bearer||bearer cheque
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K~g0m >W] Wc4\ 记名支票||认人支票cheque to order
Zt!$"N., T$"~Vu y/Y}C.IWp) 'RKpMdoz 到期支票antedated cheque
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~n+* Ebs]]a>PO 未到期支票postdated cheque
]vz6DJs 4)tY6ds)r| en'[_43 7V::P_aUY 保付支票certified cheque
-c?x5/@3 |Jd8ul:&e i*N2@Z[ ]^>Inh! 未获兑现支票,退票returned cheque
{U_ ,y(V k{;?>=FH! *Ci&1Mu^Z 1$03:ve1 横线支票crossed cheque
^-PYP:* '6qH@r4Z< mvT/sC7I qzxWv5UH 普通横线general crossing
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U ty['yV-;a /c=8$y\%@ e_ epuki 特别横线special crossing
9)vU/fJ| 6Zn[l,\ mv:@ D c!6v-2ykv 空白支票blank cheque
oQ]FyV ,0h{RZKw liPrxuP` A]0R?N9wb_ 失效支票,过期支票stale cheque
Zj]tiN f\" 5,MM`:{{ =p[Sd*d 8BAe6-*S8 普通支票open cheque
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>qy62:co 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
/1/'zF&R- W#g!Usf:/ K{I "2c sYXLVJ>b 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
h~sTi -V2`[k {wSz >, $ bMmyDw 支票换现金||兑现to cash a cheque
nnRb [^a7l$fmi ckFPx l. )UU`uzU;u 清理票款to clear a cheque
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r~j :yJ#yad fGeie m 保证兑现to certify a cheque
{Q$8p2W u{uqK7]+ ^"lEa-g& ZZkc) @ 填写支票数额to fill up a cheque
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QRKf 支票上划线to cross a cheque
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So- % mPv1$FH 开发支票to make out a cheque
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签发支票,开立支票to draw a cheque||to issue a cheque
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N8x&<H 透支支票to overdraw a cheque
,V5fvHPH)8 t}}Ti$$> LrdED[Z 1)97AkN(O 背书支票to endorse a cheque
x3 ( _fS wLI1qoDM Uv<nJM {QdoIPr3 请付票款||清付票款to pay a cheque||to honour a cheque
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}J /i_FA]Go 支票退票to dishonour a cheque
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LJ' k=p[Mlic/ 拒付支票to refuse a cheque
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8ZjRMr} ]d{lS&PRlg S&l [z, ZhRdml4U2 提示要求付款to present for payment
]M "U 'Z 5mL4Zq" L"c.15\ e `JWY9% 见票即付持票人payable to bearer
hhU\$'0B- ]i1OssV~> x{G 'IEf ei}(jlQp 支付指定人payable to order
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D7k[+6 已过期||无效out of date||stale
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Bz%wV- k%sxA +4qR5(W 请给出票人R/D||refer to drawer
|h/{qpsu ]70ZerQ~L aehB,l0 d mTZEO 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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文字与数字不一致words and figures differ
<4zSh3 rY@9nQ\>g !N][W#: 23'<R i 支票
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aN,?a@B 时间已过account closed
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+lQJ c BbL]0i 更改处应加盖印章alterations require initials
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D=.Ob<m`Z 时间已过effects not cleared
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;[Hs LZ&I<ID`- ug"4P.wI 停止付款payment stopped
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T&lkS 2\#$::B9 支票毁损cheque mutilated
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v$)Z~ */@I$* Fo~q35uB 汇款||寄钱to remit||to send money
_[l&{, #i*PwgC%_ |942#rM -QBM^L 寄票供取款||支票支付to send a cheque for payment
,C_MB1u U.I7p <*/Z>Z_c2 k;SKQN 寄款人a remitter
\CS4aIp }w>UNGUMh q @wX= *M>~$h7 收款人a remittee
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;B# ];=|))ky" ]n:R#55A ;'[?H0Jw' 国外汇票foreign Bill
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%OPcr& nhZ/^`Y< 国内汇票inland Bill
:w4N*lV- 0r!F]Rm-^ LFYSur8 *UG?I|l|I 跟单汇票documentary bill
E4.A$/s8[ [' iEw! 2$o\`^dy x~D8XN{ 空头汇票accommodation bill
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'A= 原始汇票original bill
H_1&>@ 3 3e\IRF xzb Lso%1M Nm%#rZrN~Q 改写||换新票据renewed bill
7pnlS*E. + kF%>F] y Tk1 vuJEPn% 即期汇票sight bill||bill on demand
=fB"T+ $_\x}`c~. Y%r>=Jvu6 aQ&K a …days after date||…days after date…日后付款
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5HY0 *\ ;!3: 3; …months after date||…months after date…月后付款
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见票后…日付款…days after sight||…days sight
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ck# (>lH=&%zj P{StF`>Y 见票后…月付款…months after sight||…months sight
l%2 gM7WMY hyhm{RC?[ ETdN<}m zzd PR}VG 同组票据set of bills
s<3M_mt oMoco tQ;$ Y'+KU/H t2m7Yh5B 单张汇票sola of exchange||sole of exchange
3Lv5>[MnN T~g`;Q%i >8$Lqj^i (/{bJt~b 远期汇票usance bill||bill at usance
BV}sN{ h$%h w+"4 ,,ML^ey 9}a&:QTHR 长期汇票long bill
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n~j0 aH_FBY ;r.#|b 短期汇票short bill
,;<M+V3+ vM:c70= mDuS-2G=D Wq}W )E 逾期汇票overdue bill
D^f;X.Qm 38:5g_ ~I~lb/ DH4IF i> 宽限日期days of grace
QpS7nGev $)6M@S 4sC)hAx&f 5Ux= 5a 电汇telegraphic transfer (T.T)
-e0?1.A$ l701$>> 7=qvu&{ 10N0?K" 邮汇postal order||postal note (Am.)||post office order||money order
6(ER$ 8CH9&N5W5t ~4mRm!DP kN 0N18E 本票promissory note (P/N)
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`z- D/,(xWaT t{`krs`` 押汇负责书||押汇保证书letter of hypothecation
)d|s$l$?7 Fw#1?/K~ b%d, X-3 Xc~BHEp 副保||抵押品||付属担保物collateral security
Il#ST Xxj<Ai2 7=&+0@R#/d 'Axe:8LA' 担保书trust receipt||letter of indemnity
Zt9ld=T dh%DALZ8t 4i<GqG $P2*qpqy 承兑||认付acceptance
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0XBH_ 单张承兑general acceptance
#CW{y?= :u)Qs#'29 rMw$T=Oi J5z\e@?.0\ 有条件承兑qualified acceptance
B$S@xD $ _@g\.7@0G !JVv`YN ,?+uQXfXR 附条件认付conditional acceptance
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Yv 部分认付partial acceptance
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