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。
2}8xY:|@(U 会计报表statement of account
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I'>r 9~6)u=4sS" C3z#A3&J 往来帐目account current
kSq1Q#Bxq k.("<) C,#FH} y;1l].L 现在往来帐||存款额current accout
+ht{ARX2( uSU[Y,'x r'~^BLT`# 'v:%} qMv 销货帐account sales
}J-+^ OD`?BM [(PD2GO+ L-QzC<[F/ 共同计算帐项joint account
M8}t`q[-& xv:VW< rXG?'jN o:8*WCiqrN 未决帐项outstanding account
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2". WZ]f \S 贷方帐项credit account||creditor account
B`i5lD E"[h20`\/ [K4wd%+ \.,qAc\[ 借方帐项debit account||debtor account
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$y+ oP 4z> 应付帐||应付未付帐account payable
8,m3]Lg !=yNj6_f mpysnKH H(WRm1i"G 应收帐||应收未收帐account receivable
Z<^TO1xs9B ]|PDsb"e o2vBY]Tj : ZWKrnG 新交易||新帐new account
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Hg/) F#^<t$5t 未决帐||老帐old account
Obb"#W@3 a][QY1E@? "-HmXw1+t F:B8J4/ 现金帐cash account
{ICW"Rlcs *dw6>G0U }aC@o v]2 ]1k"'XG4, 流水帐running account
isiehKkD xG|T_|? Nt5`F@;B +dgHl_,i 暂记帐||未定帐suspense account
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k 1#m'u5L 01^+HEbm 6-oy%OnN 过期帐||延滞帐overdue account||pastdue account
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3k0 ]:X# w0UR N(W;\>P 8nSEAr~ 杂项帐户sundry account
+thkx$o ].e4a;pt `\vqDWh8- 8uZM%7kI6+ 详细帐单||明细表detail account
<RaM@E `z)q/;}fC ;p_@%*JAx RL|d-A+; 呆帐bad account
P56B~M_ 1;8%\r[|5^ &uMx*TTY $t{;- DpNB 会计项目title of account
v%2 @M xB<^ar iS]4F_|vd 9>I&Z8J$M 会计薄||帐薄account-book
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D< 营业报告书||损益计算表account of budiness||business report
XGCjB{IV Nm.G,6<J |3{"ANmm' )d
$FFTH 借贷细帐||交验帐account rendered
bMp[:dw`y w28&qNha ZCC T *&nIxb60b{ 明细帐account stated
hzcSKRm yRyUOTK FBP'AL| dWK"Tkf\ 与…银行开立一户头to open an account with
d"0=.sA m*f"Y"B.1I $3'xb/3| Zk:_Yiki& 与…银行建立交易to keep account with
p-o8Ctc?V KKcajN Zb4+zps^- aT_%G&. 继续记帐to keep account
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8 .:I^O[k kuI$VC 与…有交易to have an account with
/Y#Q<=X -%)S~R !(8)'<t9 ;#XF.l,u 作成会计帐||有往来帐项to make out an account with
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&pjo6v1 yE_T#FN F"| ; 清算||清理债务to make up an account
i[4t`v'Dk 8mM`v i*jnC> 7I=vgT1F 清洁帐目||与…停止交易to close ones account with
~oX`Gih 'TO/i:{\ *bl|[(pP ,~G:>q$ad 结帐to close an account
Y1-=H)G H.]p\UY9 .$U=ngj\t Ie7S'.Lmq 清理未付款to ask an account||to demand an account
#9rCF 3P <El!,UBq< u-u:7VtH0= Uo
0[ZsFD 结清差额to balance the account with
2UeK%-~W? xFA+ZjBC Aj{G=AT )u=46EU_ 清算to settle an account||to liquidate an account||to square an account
RHu4cK!5 k[a5D/b <~hx ~"c Mt*eC)~Yx 审查帐目||监查帐目to audit an account
nU23D@l vs2xx`Y<Lq :4x&B^,53 l{8t;!2t 检查帐目to examine an account
f3SAK!V+s R,+"^:} X&gXhr#dL\ @@5JuI-! 转入A的帐户to charge the amount to As account
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.ls 1Gw_S?$7 +%H2;8{F 以计帐方式付款to pay on account
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FPkig`(3 F#Bi*YY 9Idgib& 代理某人||为某人on ones account||on account of one
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)p !|-:"hE1h yHs'E4V`$ 1>)uI@?Rb 为自己计算||独立帐目on ones own account
&GaI ge[&og/$ B&sa|'0U Q5c13g2(c 由某人收益并负风险on ones account and risk||for ones account and risk
]ZS/9 $
A&C?|M?M rW[7
_4 I@uin|X 由某人负担for ones account||for account of one
ksV^Y=] A&`7 l5~X kj@m5`G +K61-Div 按某人指示||列入某人帐户by order and for account of one
7!q.MOYm J\Z\q V/t- ]64?S0p1c! 列入5月份帐目for May account
NBO&VYs| WZf}1.Mh* #IxCI)!I{[ "FXT8Qxg 编入某中帐项下to pass to the account of||to place to the account of
x<>In"QV (@cZmU, 84y#L[ 9m}c2:p 寄出清算书to send in an account||to send in render an account
^w~Utx4 qdwjg8fo4Z d~w}{LR[1 t**o<p#)f 支票薄cheque book
J-Wphc!m }tPI#[cfK +\~Mx>Cn 7_]Bu<{f 支票陈票人cheque drawer
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` oT[8Iu d1/uI^8> k1_3\JO"6 持票人cheque holder
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qh9Ix 不记名支票cheque to bearer||bearer cheque
]F1ZeAh5 ^?gs<-)B QVQ?a&HYS ['_G1_p 记名支票||认人支票cheque to order
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2Ls 到期支票antedated cheque
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}&$5KiwV 未到期支票postdated cheque
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t@+ R{A$hnhW6 保付支票certified cheque
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d=8q/]_p 未获兑现支票,退票returned cheque
kc-v(WIC :{KoZd \hFIg3 m@^!?/as 横线支票crossed cheque
4^Ghn [G[|auKF |HMpVT-;j xk$U+8K 普通横线general crossing
63n<4VSH "Rv],O" L/n?1'he x"QZ}28(t 特别横线special crossing
nnPY8pdjSD Ff@Cs0R 9Lv"|S`5W_ +$H`/^a. 空白支票blank cheque
01" b9`jU 6!^&]4 {@w!kl~8 @>sZ'M2mq 失效支票,过期支票stale cheque
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r iw\ yxz"9PE/P P\R#!+FgW8 普通支票open cheque
?#0|A?U mIX[HDy:V$ t\%gP@? zs~v6y@ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
hbg:}R=B< H~Fb=.h]U 6@[7
@fSBW+ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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TM 支票换现金||兑现to cash a cheque
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|bqF ')mR87 F+3}Gkn 清理票款to clear a cheque
efu'PfZ`& M'D l_dx- z[`OYwsW bYKe5y= 保证兑现to certify a cheque
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9uM_7 $|V@3`0 m=hUHA,p4 Ob#d;F 填写支票数额to fill up a cheque
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jBzcH TC+L\7 支票上划线to cross a cheque
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-+, 开发支票to make out a cheque
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F4 Oe["4C 签发支票,开立支票to draw a cheque||to issue a cheque
BHZCM^ >{HQ"{Q C3"5XR_Ov x<fF1]; 透支支票to overdraw a cheque
!\6<kQg# ac%6eW0# <n-}z[09 `UK'IN.il 背书支票to endorse a cheque
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$ 7a_tT;f; :+qd>;yf# nR(v~_y[V 请付票款||清付票款to pay a cheque||to honour a cheque
Bgvv6(i G8t9Lx -+ha4JOB NtfzAz/ 支票退票to dishonour a cheque
' %&gER G=ly . E;tEmGf6F LN0pC}F 拒付支票to refuse a cheque
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:z<+SCh sW^e D; 拒付支票to stop payment of a cheque
/f}!G [Xyu_I-c <%iRa$i5 JuKG#F#, 提示要求付款to present for payment
90[6PSXk !7hjA=0
-k8<LR3 {)jTq?? 见票即付持票人payable to bearer
QJ,[K_ \]8F_K .sCj3sX* Cvp!(<<gK 支付指定人payable to order
@=sM')f& xWnOOE$i 4OaU1Y[ bQ3txuha 已过期||无效out of date||stale
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( 请给出票人R/D||refer to drawer
IE|? &O @ tvz9N (QTF+~) K0YQ b&*k 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
|z7V1xF OUk"aAo ?o6X_UxW! FS)"MDs 文字与数字不一致words and figures differ
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joa3 ObfRwZh?q 4`B3Kt`o 支票
W#P`Y < u$
BW:HKH.k 时间已过account closed
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S3{ iInWw"VbKe 更改处应加盖印章alterations require initials
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Sv_Nb > 时间已过effects not cleared
f"*k>=ETI vc :% VsJiE0'% pM^Z C 停止付款payment stopped
nwp(% fBo D4b-Y[/" %vv`Vx2 WfD fj 支票毁损cheque mutilated
RG*Vdom ^)wKS]BQ.. au04F]-|j8 eP,bFc 汇款||寄钱to remit||to send money
lm6hFvEZ /Kd7#@ |his8\C+x ruQt0q,W3% 寄票供取款||支票支付to send a cheque for payment
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j }jUsv8`}8R -72EXO=| j*5IRzK1%0 寄款人a remitter
c"v75lW-J Q6W![571; :\vs kk), qVKd c*R- 收款人a remittee
{fnx=BaG >MGWN d=n@#|3 ^$50[ 国外汇票foreign Bill
z)S6f79`Q )q[P&f(h .%s
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zC6` 国内汇票inland Bill
tEL9hZzI Kp6 @? #R{>@]x` WFiX=@SS 跟单汇票documentary bill
}b1FB<e] #]x3(}3W mUbm3JIjJ D3yTN" 空头汇票accommodation bill
J Cq>;br. +4.s4&f) HT6 [Z1 58Ce>*~ 原始汇票original bill
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\Vx*)b !uQT4<g Bl*}*S PU $8)XN-%(
改写||换新票据renewed bill
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NT7 即期汇票sight bill||bill on demand
$uZmIu9Bi+ MzD1sWmK 755,=U8'wi oGRk/@ …days after date||…days after date…日后付款
-B H/)$-$ l[Z o,4* Z^:_,aJ? `UTPX'Vz …months after date||…months after date…月后付款
mUa#sTm =3.dgtH >[AmIYg (T_-`N| 见票后…日付款…days after sight||…days sight
y)fMVD"( tL$,]I$1+ I&{T 4.B:U 1EXT^2!D 见票后…月付款…months after sight||…months sight
o{G*7V@H .;]WcC<3 ryVYY>*(K &{V |%u}v 同组票据set of bills
hBjU(}\3 dS ojq6M ]~aj 4<i#TCGex3 单张汇票sola of exchange||sole of exchange
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6sBt6?_T cu N9RG YGJ!!(~r 远期汇票usance bill||bill at usance
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3 hzsQK_;S 7GOBb| 长期汇票long bill
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OH0 _y~6b{T dd 短期汇票short bill
iT}>a30]B J8emz8J p^pd7)sBr uge r:cD 逾期汇票overdue bill
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<m% a;xeHbE ZAr6RRv ^ 5@2Rl>B$ 宽限日期days of grace
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pVw,} ~#E&E%sJ ',r` )9o X5iD<Lh 电汇telegraphic transfer (T.T)
|M;Nq@bRv p(n0(}eVC' @P7'MiP]K <D.E.^Y 邮汇postal order||postal note (Am.)||post office order||money order
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8 }P_ 1m~|e.g_'` gy}3ZA*F R!M' 本票promissory note (P/N)
9<u&27. |Q/LC0? CtCReH03 v#?DWeaFS_ 押汇负责书||押汇保证书letter of hypothecation
F_qApyU,7 sE?%;uBb 1Vy8eI`4 uVqc:Q" 副保||抵押品||付属担保物collateral security
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-s0SQe{!_ FEk9a^Xyx 担保书trust receipt||letter of indemnity
~rV $.:%va `,V&@}&"n -dM~3' ec!e 承兑||认付acceptance
nGVr\u9z ~!({Unt+' ?ES{t4" jwk+&S 单张承兑general acceptance
.4a|^ vT E<yQB39 f!+d*9 wrkw,H 有条件承兑qualified acceptance
5S4Nx> 0aY|: sccLP_#Z ;l;jTb ^l 附条件认付conditional acceptance
(')t>B1Z I%4eX0QY=z GG#-x$jK Zna6-0o 部分认付partial acceptance
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