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。
6rC P]
YnF 会计报表statement of account
A VG`r2T G y7x? Lj* =*V 6f9<&dCK 往来帐目account current
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7,VWvmWJex w^6N
:]d g<tTZD\g 现在往来帐||存款额current accout
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n SJ_cwYwI$ z"C(#Y56 x 5 9HaTq 销货帐account sales
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)r 1gK3=Ys 共同计算帐项joint account
eZkz 1j~ j?) `VLZ w3UJw CPE
F,,\ 未决帐项outstanding account
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AH T mE4p 贷方帐项credit account||creditor account
3YF]o9 Zpd>' ${4 #$)rwm.jW? =qQQ^`^F'~ 借方帐项debit account||debtor account
~m&oa@*=y f^)nZ:~ k~F/Ho+R& g o Z# 应付帐||应付未付帐account payable
yKhzymS}T FeRuZww._J R7b*(33 )fr\V." 应收帐||应收未收帐account receivable
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bJ}+<## 新交易||新帐new account
q0<`XDD` :AGQkJb ir?9{t/() i*>yUav" 未决帐||老帐old account
ri`|qy6! | g"f^YEQ_ [ RuY' I{bi3y0 现金帐cash account
gH.^NO5\' ~`.%n7 [%Xfl7;Wh I78pul8! 流水帐running account
#1k,t ^f]pK&MAmN u>#'Y+7 MG>;|*$% 暂记帐||未定帐suspense account
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Scd 过期帐||延滞帐overdue account||pastdue account
1uMdgrJRR 39#>C~BOl ^lj>v}4fkW gX<C-y6o 杂项帐户sundry account
g-36Q~`9v Vo()J4L u)-l+U. >{Q2S 详细帐单||明细表detail account
"H8N,eb2 /FY_LM x`&W[AA4 _45
"Z}Zx 呆帐bad account
3@*8\ wW~2]*n A:(uK>5{Kk `'`XB0vb 会计项目title of account
}dCnFZ{K3 l]gfT& t)h3G M 4j5plm= 会计薄||帐薄account-book
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K O#g31?TO 营业报告书||损益计算表account of budiness||business report
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.F+7 f|!zjX` pB`<4+"9 借贷细帐||交验帐account rendered
y$rp1||lH G6FknYj V.qB3V$ NeH^g0Q2,g 明细帐account stated
bA:abO P:G^@B3^ HzV3O-Qz] Ad(j&P 与…银行开立一户头to open an account with
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|' $P$OWp?b h8Gp>b [1Rs~T" 与…银行建立交易to keep account with
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U PM{kiz^ #-{4F?DA]y 继续记帐to keep account
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5\rU[H> :EZTJu 与…有交易to have an account with
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mU;TB%#) )l^w _; 作成会计帐||有往来帐项to make out an account with
Hc71 .rqS "~tEmMz o`G@Je_}x a!;?!f-i 清算||清理债务to make up an account
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a IYd)Vv3'j 清洁帐目||与…停止交易to close ones account with
f5AK@]4G e tY9Pq zUeS7\(l ACs?m\$Q 结帐to close an account
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W`V _rOKif?5 ]w({5i 清理未付款to ask an account||to demand an account
aB.`'d)V Pn0V{SJOJ% 'F1NBL HKV]Rn 结清差额to balance the account with
]h,XRD K ;a2TONW p "u5wJ_ jT%k{"+>+? 清算to settle an account||to liquidate an account||to square an account
wUab)L npZ=x-ce xDm^f^}> J"# o #~ 审查帐目||监查帐目to audit an account
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W7 7*`cWT_X "*a^_tsT?i 6p])2]N>p 检查帐目to examine an account
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xWnB ewN!7 se2ay_<F+ ]25 x X 转入A的帐户to charge the amount to As account
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] 以计帐方式付款to pay on account
eKsc [" sE{A~{a` 1--_E,Su> $n.oY5=\ 代理某人||为某人on ones account||on account of one
eTw sh] x 8|sdZFxo [9Q}e;T 80DcM9^t8 为自己计算||独立帐目on ones own account
2|8e7q: +* eD2u!OKW! ,'N8Ivt )%FRBO] 由某人收益并负风险on ones account and risk||for ones account and risk
XR3=Y0YDf 9x$Kb7'F 9M8n KG=h!]Meq 由某人负担for ones account||for account of one
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8 d)d\h`=Z 按某人指示||列入某人帐户by order and for account of one
S &N[@G %\<SSp^n ;c};N(2 <O+T
4.z 列入5月份帐目for May account
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RT {\u=m>2U| 编入某中帐项下to pass to the account of||to place to the account of
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y Bg3`w__l; 寄出清算书to send in an account||to send in render an account
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J)yNp,V }fzv9$]$ 支票薄cheque book
{[Sd[P PH$fDbC8 3"9'MDKH YhpNeP{A 支票陈票人cheque drawer
e;_ cC7 >M1m(u84# I" AgRa o'uv5asdb 持票人cheque holder
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u +*Um:}& ctqXzM ` 0H<&*U_V 不记名支票cheque to bearer||bearer cheque
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A 记名支票||认人支票cheque to order
l,(Mm,3 {i}z|'! ^&nC)T<w 6L`{oSX! 到期支票antedated cheque
@%8Xa7+ Y6J7N^ y]z^e\qc) <M//zXa 未到期支票postdated cheque
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/ D'dE!CAUs $M `%A
保付支票certified cheque
hX?rIx ?B&Z x-krd b7X-mkF +Xa^3 =B 未获兑现支票,退票returned cheque
A..,. Mo4#UV #1>DV@^F ?zypF 5a 横线支票crossed cheque
F4=+xd >0 MT`gCvoF4P ^>?E1J3u j\,HquTR 普通横线general crossing
pP1|/f5n` )kMA_\$, bzI!;P1& iG:9uDY 特别横线special crossing
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Pp;% [# X:!xcl tb%u<jY KJ7[DN'( 空白支票blank cheque
1x\Vz\ GrwoV~ qbrf;` L&C<-BA/ 失效支票,过期支票stale cheque
q\PHA A5d(L4Q]a( Hh/Z
4`&yi QuJ~h}k 普通支票open cheque
(6 jr}kP Je|D]w 3f 1@<7* (thDv rT@2 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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q5=>p uYh6q1@"~ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
nm[ yp3B ;$ot,mH?T o_2mSD! v-*CE[ 支票换现金||兑现to cash a cheque
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b#t v>vU]6l Vrz6<c-'B 清理票款to clear a cheque
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8&AHu 保证兑现to certify a cheque
fk(l.A$ [zO {J:ZM"GS ~=t,g S 填写支票数额to fill up a cheque
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?/ jni }o m 支票上划线to cross a cheque
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ew 开发支票to make out a cheque
>\Qyg>Md] []K5l% tS2 P|fl 7y",%WYSD 签发支票,开立支票to draw a cheque||to issue a cheque
%m'd~#pze >w:px$g4 H'uRgBjWJ ArBgg[i 透支支票to overdraw a cheque
V Iof4?i cdL$T6y OQ<|XdI$ %YhZ#>WT 背书支票to endorse a cheque
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O iMnp `:* ^s25z=^t Pms"YhyZ7 请付票款||清付票款to pay a cheque||to honour a cheque
q#Y%Y MD ~03 }q-_|(b; EfY|S3Av 支票退票to dishonour a cheque
]|[,N> F9q<MTh l]whL1N3 z65|NO6JW. 拒付支票to refuse a cheque
M{+Ie?ZI }p0|.Qu 9 #
SQao;> XW6Ewrm=vT 拒付支票to stop payment of a cheque
heiIb|z 1R)4[oYN\< ,Z*?"d <!^wGN$f 提示要求付款to present for payment
0qSd#jO m4(:H(Za <#w0=W? gq`gitu0 见票即付持票人payable to bearer
g"|QI=&_J aG QC %^xY7!{ ZRO 支付指定人payable to order
\I; lgz2 <R>qOX8 G8OLx+!0e ?!1K@/! 已过期||无效out of date||stale
#(-V^T +N2?fgA 2MmqGB}YcW @#Jc!p7) 请给出票人R/D||refer to drawer
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4'f/ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
s2)a8< c.m8~@O5+ *A.E?9pL\ xJrRJwL 文字与数字不一致words and figures differ
x|n2,3% Ej>5PXp'2 F,EcqM'f Y s[J xP 支票
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:%Na-j9hV) 时间已过account closed
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bz'V50 更改处应加盖印章alterations require initials
XzGPBi zz3Rld!b[ /PF X1hSu :a#Mq9ph! ykc$B5*
O0Y/y2d 时间已过effects not cleared
2i`N26On Z5[TmVU JPW+(n|g &(3kwdI 停止付款payment stopped
!fUrDOM0E ?3jOE4~aHr #R v&b@K gE'b.04Y9i 支票毁损cheque mutilated
zk= 3L} C VXlTA>a } 4HEp}Y"}V j/_@~MJBt 汇款||寄钱to remit||to send money
fvccut;K MB;<F g-j`Ex% J&4LyIpQ 寄票供取款||支票支付to send a cheque for payment
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7R#( 8" l9W= pn?c6KvO 寄款人a remitter
E&r*[;$ ](c[D9I!8 8 St`,Tq) /~*U'.V 收款人a remittee
P[-2^1P" rSDS9Vf( uV?[eiezD0 4KF
1vw 国外汇票foreign Bill
+*-u_L\' +o})Cs`|=A Cc^`M9dP v{9< ATi 国内汇票inland Bill
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4( NFTEp0eP 4h wUH Av[L,4A 跟单汇票documentary bill
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k6-.XW qYLOq`<f 空头汇票accommodation bill
fhlhlOg <*u[< hp?hb-4l >AIkkQT 原始汇票original bill
lgp-/O"T j2NnDz' RGy4p)z*+ $'!r/jV 改写||换新票据renewed bill
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Js& _d HVG9 C$ `h+ia/ IKSe X 即期汇票sight bill||bill on demand
zTb!$8D"g yAOYe"d KMZ:$H +BcJHNIB …days after date||…days after date…日后付款
%|md0 g2p/#\D\J !IlsKMZ }Jkz0 JY~ …months after date||…months after date…月后付款
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XwK a&b75.- P wL]v. : @MMk=/WDw 见票后…日付款…days after sight||…days sight
Q $Y ]KV
R/5aIh gB1w,96J "@IrBi6 见票后…月付款…months after sight||…months sight
t3%[C;@wB j?sq i9# ]#>;C: L Z%_"
-ENT 同组票据set of bills
n<47#- 63R?=u@ It.G-( d%tF~|#A% 单张汇票sola of exchange||sole of exchange
.*+?] hkOhY3K5 RzG7Xr=t $*EK
v'g[n 远期汇票usance bill||bill at usance
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[7d>c m]t`;lr< 长期汇票long bill
`uL^!- ];cJIa )+
}\NCFh <)01]lKH 短期汇票short bill
%-C aH6{_eY iU3GUsPy AC*>
f& 逾期汇票overdue bill
k e$g[g 1+`Bli]dE |l5ol@2* ]&l.-0jt 宽限日期days of grace
2M`]nAk2a %6-5hBzZN %"#%/>U4 ce3w0UeV 电汇telegraphic transfer (T.T)
khSb|mR) 7S"W7O1> .Pz( 0Y RY8Ot2DWi 邮汇postal order||postal note (Am.)||post office order||money order
Co`O{|NS}! VKzY6 i-6,r [< 0#K?SuY.eN 本票promissory note (P/N)
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R Vn:BasS% mc{gcZIm aI8k:FK" 押汇负责书||押汇保证书letter of hypothecation
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|S&J cT8b$P5w h!c6]D4!L 2L=+z1%I 副保||抵押品||付属担保物collateral security
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^Rgm3?7 EVovx7dr v4X\LsOP
担保书trust receipt||letter of indemnity
/]0-|Kg+R Rg4'9I%B !rmXeN]-r P F#X8+&J 承兑||认付acceptance
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G4EiJS Gp}:U>V) 单张承兑general acceptance
l)JNNcej Vfm (K a'sa{> e|ChCvk 有条件承兑qualified acceptance
)s @}|` R-lB.9e#M os=Pr{ MS`wd 附条件认付conditional acceptance
I/whpOg 43i@5F] Vl91I+Ev egOZ.oV 部分认付partial acceptance
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