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。
OWfj<#}t+ 会计报表statement of account
{v/6| JT ^0AZ_* ' *C)S -7VV5W 往来帐目account current
?|YQtY Q</HFpE leJd){ .JKaC>oX 现在往来帐||存款额current accout
BQf+1Ly& X_8NW, EPnB%'l\c ,.F+x} 销货帐account sales
iPYlTV O~]G(TMs8W XYTcG;_z L KR,CPz 共同计算帐项joint account
u#|Jl|aT ub&29Qte }}R!Y) <u/({SZ& 未决帐项outstanding account
BEx^IQ2 5LH ]B #TF !PbFo%) 贷方帐项credit account||creditor account
<2A' X/7 49"23 Rx2|VD {Vu:yh\< 借方帐项debit account||debtor account
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8^e%Xo AOUO',v 应付帐||应付未付帐account payable
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s 应收帐||应收未收帐account receivable
v0H#\p a@1gMZc* 9Ua@- FgaBwd^W 新交易||新帐new account
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Q)&Ztw< iOxygs#p >?<d}9X 未决帐||老帐old account
sBL^NDqa2 HrxEC)V6# R 5zV=N [%:NR 现金帐cash account
7]bqs"t [*v\X %+ zZQoY_UI z>~3*a9& 流水帐running account
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"'(4l 2. yD"sYT R)z|("%ec 暂记帐||未定帐suspense account
.EQFHStr ]B||S7idq &5<lQ1 &h-1Z} 过期帐||延滞帐overdue account||pastdue account
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6D<A@DR9J ^xrR3m*d 杂项帐户sundry account
huIr*)r&p Z(P#]jI] OMU#Sx!6 E3qX$|.$/ 详细帐单||明细表detail account
sMK/l @7 pV8,b }2S \- <[bDNe["? 呆帐bad account
.wywO| kcb'`<B ~S9nLb:O{ >KJ]\`2>)c 会计项目title of account
j&9~OXYv )NK2uD Bv3v;^ gFH_^~7i8p 会计薄||帐薄account-book
>vhyKq|g< n_Z8%|h I~I%z'"RQd !8$}]uWP 营业报告书||损益计算表account of budiness||business report
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V*N9D>C 7blZAA?- ~oI49Q&{ 借贷细帐||交验帐account rendered
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#5=~ $W2AiE[Wm {BF\G%v;+ 明细帐account stated
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t> y-U(`{[nM _rM%N+$&d_ 与…银行开立一户头to open an account with
6!$S1z#wM }y1M0^M-$ R[(,wY_1 xl3U 与…银行建立交易to keep account with
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N 8Xr3q eh+ \?o%<c5{ #[8gH>7 继续记帐to keep account
:/3`+&T^/ x[X.// : $#!~K2$ iw{n|&Y#` 与…有交易to have an account with
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, 作成会计帐||有往来帐项to make out an account with
xqr`T0!& Fri5_rxLl ;9~z_orNQZ {`'b+0[;@ 清算||清理债务to make up an account
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- (Cq-8**dY 清洁帐目||与…停止交易to close ones account with
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oZm(bi @.0,ka,X 结帐to close an account
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*qr9* 清理未付款to ask an account||to demand an account
A-~)7- ~7m+cWC-+ Ut%ie=c H0Tt(:.& 结清差额to balance the account with
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C RPrk]<<1 清算to settle an account||to liquidate an account||to square an account
@f$P*_G 2|cIu ' U "[%NXan Ua:EI!` 审查帐目||监查帐目to audit an account
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/ }X$>84s>[P 83dOSS2 检查帐目to examine an account
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V, ^mGT ZxO UeRenp 转入A的帐户to charge the amount to As account
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;g0?M\ 以计帐方式付款to pay on account
l`1ZS8 [. Y}Ov`ZM!r xS.0u"[ JvG t=v
代理某人||为某人on ones account||on account of one
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0+L5k!1D 为自己计算||独立帐目on ones own account
HiWZ?G QCjmg5bf'7 J@$>d | zA ey\ 由某人收益并负风险on ones account and risk||for ones account and risk
"ZH1W9A $q+7,," CzK
X} T^79p$ 由某人负担for ones account||for account of one
mr;WxxO5 ZHZ>YSqCS &K7g8x"x. ZF`ckWT:-N 按某人指示||列入某人帐户by order and for account of one
<l\FHJhjq f(3#5288 ~E)I+$, :c6%;2 列入5月份帐目for May account
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B7^R 86I".R$d `0so)2ty+ y_'8m9Qy) 编入某中帐项下to pass to the account of||to place to the account of
u%T.XgY=j _Q7)FK RpreW7B_Q* _x:K%1_[ 寄出清算书to send in an account||to send in render an account
dx~F [ Wl*\kQ}U 6=zme6D R; IB o 支票薄cheque book
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9 :]]amziP& 支票陈票人cheque drawer
m.2 Y!SD^Ie7! *zmbo >{( "BTA" 持票人cheque holder
t!K|3>w ^x4gUT-Wy M+ H$Jjcs rm2TWM| 不记名支票cheque to bearer||bearer cheque
(;s\Ip0 1sgoT f% 8*|@A6ig j6Vuj/+} 记名支票||认人支票cheque to order
#$8tBo N!P* B$d 9m#`56G` [@/G?sAQm\ 到期支票antedated cheque
\tQRyj\| s(zG.7*3n )2R:P`
U =n;ileGm+^ 未到期支票postdated cheque
uD+;5S]us LNr2YRpyz JNZKzyJ9K ;KnnAZJ 保付支票certified cheque
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o0F? 2| ??k^Rw+0R 未获兑现支票,退票returned cheque
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1jLV `f b}cJUa b7=]"|c$@ 1N2:4|woe 横线支票crossed cheque
51L:%Af $o-s?"; R(Z2DEt</ bZ0r/f,n$ 普通横线general crossing
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特别横线special crossing
'?q|7[SU FCOSgEU QHA<7Wg =7Nm=5@ 空白支票blank cheque
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kibI R$v{ p[ (2<0kqj% #OG_OI 失效支票,过期支票stale cheque
MT a.Ubs W4T>@b. WtdWD_\%Y\ Z~$fTW6g 普通支票open cheque
E@t^IGDr HHT K{X+ )(y&U *p +%&z_< 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
nIXq2TzJ ,p0R4gi 1P&c:n .LdLm991,Y 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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.~C*7_ 1 vi<@i, 支票换现金||兑现to cash a cheque
G^oBu^bq~ %Wn/)#T| 4RJ8 2yq- 8%2*RKj 清理票款to clear a cheque
<?QY\wyikz hyFq>XFo j2g#t ZA+$ZU^ 保证兑现to certify a cheque
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填写支票数额to fill up a cheque
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?}lgwKBHl; 支票上划线to cross a cheque
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E~jNUTq " #_NA`$i 开发支票to make out a cheque
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&EV|knW >O |hN ` ,r+=>vre 签发支票,开立支票to draw a cheque||to issue a cheque
9^)ochY3 q^>$YY>F i8+kc_8#d 2-. g>'W 透支支票to overdraw a cheque
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H[-.}OO L*Xn!d% `%"zq"1`0 背书支票to endorse a cheque
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m3y0 请付票款||清付票款to pay a cheque||to honour a cheque
(;+JM*c2N Y:ZI9JK? P2!@^%o E_/v$ 支票退票to dishonour a cheque
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r_&R#~GT 9v_gR52vh 拒付支票to refuse a cheque
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# &H-39;?u v$owG-_>< 拒付支票to stop payment of a cheque
VsNqYFHes& )Tpc8Hr )p).}" 4eha
jK 提示要求付款to present for payment
qd%5[A /px*v<Aw1 kS[k*bN0 \Llrs-0 M 见票即付持票人payable to bearer
b=Zg1SqV |bVNlL"xN AuX& HEhdV5B
支付指定人payable to order
I^qk` 5w r9yUye} (uD(,3/Cw I,l%6oPa 已过期||无效out of date||stale
7"Zr:|$U Fx/9T2%= 6jO*rseC ZL+{?1&- 请给出票人R/D||refer to drawer
\@:pWe Z8}Zhe. 1x V~EX #z6RzZ
u 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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UgI KQNSYI7a vpMNulXb, (t&P.N/ 文字与数字不一致words and figures differ
Z>7Oez> \V7Hi\) fp:j~a>E [f:>tRdH 支票
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*J 7>6N:- 时间已过account closed
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^" 'lHtz~[ #:"\6s 更改处应加盖印章alterations require initials
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%&V<kH"7Q{ Yc"G="XP; Njc3X@4= 23U9+
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Ccj` 时间已过effects not cleared
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m!)=\' n'ZlIh U:J~Oy_Z @>ONp|}@qI 停止付款payment stopped
Oa$ew' yV$p(+KkS 8Nd + ?$ Uk[ 支票毁损cheque mutilated
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No? ceH7Rq:4W tqmM7$}}P 汇款||寄钱to remit||to send money
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}jSx] ''?.6r <Zl0$~B:5 寄票供取款||支票支付to send a cheque for payment
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2 P`-(08t 寄款人a remitter
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b3#c0GL ]m=* =LLC O)\xElu 收款人a remittee
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nUs) ky#<\K1}' !}l)okQH<# 国外汇票foreign Bill
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国内汇票inland Bill
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/^ 跟单汇票documentary bill
t=xO12Z NO`LSF u32wS$*8 v srce 空头汇票accommodation bill
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2@uM#] gS4K](KH | 原始汇票original bill
xDRK^nmC y?_tSnDK dQ/Xs.8 ^%IKlj-E 改写||换新票据renewed bill
7yeZ+lD L L9I:^ 5\:#-IYJ kYPowM 即期汇票sight bill||bill on demand
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U0zlG] C 4w2V["?X1 &fiDmUxj …days after date||…days after date…日后付款
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Aym) …months after date||…months after date…月后付款
`S;pn+5 o"7,CQye n." j0kc7= goRoi\z $ 见票后…日付款…days after sight||…days sight
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_ky!4^B d!Y,i!l! 见票后…月付款…months after sight||…months sight
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w4 w2/%e$D!9 dkG-Yz~ 同组票据set of bills
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_ F@>?\B i]8zZRe 3zs~Y3M?i 单张汇票sola of exchange||sole of exchange
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#U_qB 远期汇票usance bill||bill at usance
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2) rh$%*l 长期汇票long bill
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' Pg*ZQE[ME8 Xa9G;J$ 短期汇票short bill
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= -bZ^A~<O, 逾期汇票overdue bill
VNXB7#ry 8I@=? A4%0 ZuBVq 宽限日期days of grace
CFRo>G (8=Zr0H
e 1xT^ ,e6 PS(LD4mD 电汇telegraphic transfer (T.T)
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/G W?XvVPB A6TNtXk ymr-kB 邮汇postal order||postal note (Am.)||post office order||money order
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g/z\kX l#]Z?zW. 本票promissory note (P/N)
OEq8gpqY T][\wyLx1 |`:Uww+3 hj
0uv6t.c 押汇负责书||押汇保证书letter of hypothecation
qI5/ME(} z@T;N'EM Z^h'&c# ]%shs 副保||抵押品||付属担保物collateral security
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8WS YZ VPtA
%1 担保书trust receipt||letter of indemnity
*$(9,y\ S\g8(\u >Pbd#*
X Uh)z 承兑||认付acceptance
BX+-KvT Dve5Ml- ]2K>#sn-] d-xKm2sH 单张承兑general acceptance
B6$s*SXNp ];zi3oS^ SGjaH8z GW.s\8w 有条件承兑qualified acceptance
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fTr_$ Ha4?I$'$ 附条件认付conditional acceptance
;'2y6"\Y ]O&TU X@) 1T!_d&A1o B\Rq0N]' M 部分认付partial acceptance
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