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。
dBWi1vTF 会计报表statement of account
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T : n]%T>\gw 往来帐目account current
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dT Z=[qaJ{] 6dH> 0l 1<9=J`(H 现在往来帐||存款额current accout
(h8RthQt 8QJ^@|7 !t;B.[U * A$JL"~R 销货帐account sales
>'eY/>n{ +hIC N,8! %%-?~rjI S17iYjy#8T 共同计算帐项joint account
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~ERA 未决帐项outstanding account
{uCXF~v x(]Um! U} K]W>Z Hf$pwfGcY] 贷方帐项credit account||creditor account
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<*` 借方帐项debit account||debtor account
.UGbo.e x/d(" Bb rOo|.4w lZ*V.-D^] 应付帐||应付未付帐account payable
E,}(jAq7 VF bso3q<j F97HFt6{ pba`FC4R 应收帐||应收未收帐account receivable
K ; eR) [uLpm*7 "9v4'" rw }wQP_' 新交易||新帐new account
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m 2:jWO_V@ 未决帐||老帐old account
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8x? NY3/mS3w 现金帐cash account
v.!e1ke8D* yEPkF0? K/l*Saj (7 O?NS 流水帐running account
~(x"Y\PEu bjr()NM1 Q3'L\_1L dr gCr:Gf 暂记帐||未定帐suspense account
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*= 2{9%E6%# ws([bS2h \"|7o8 过期帐||延滞帐overdue account||pastdue account
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杂项帐户sundry account
1~ZFkcV_C Vv_lBYV 6R|^IPOGp 9#:B_?e= 详细帐单||明细表detail account
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E&}B5PN= )ZMR4U$+v 呆帐bad account
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miB+'n"zS /_!Ed] zrL +:/t 会计项目title of account
?_j]w%Hz A(D3wctdr bWg!/K55 sEHA?UP$<F 会计薄||帐薄account-book
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)) #D9 营业报告书||损益计算表account of budiness||business report
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x-s\0l 借贷细帐||交验帐account rendered
=h\uC).t& M&}_3 ay,"MJ2 K6 c[W%Va 明细帐account stated
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Z M~g{}_0Z /kV5~i<1S 与…银行开立一户头to open an account with
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tPChVnB |4!G@-2V:I N6BEl55 & 与…银行建立交易to keep account with
qHu\3@px v9 8s78 :_:o% \u*[mrX_B: 继续记帐to keep account
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iOcl*$ a,eEP43dn ;v5Jps2^] 与…有交易to have an account with
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%O: v+W4wD /Zg4JQ~ 作成会计帐||有往来帐项to make out an account with
+J3Y}A4W3X 5P[urOvV {yM@3v~ [6CWgQ%Ue 清算||清理债务to make up an account
"DSRy D0M +8.1cDEH\ Pv\-D<&@m co*XW 清洁帐目||与…停止交易to close ones account with
#]J"j]L jZ0/@zOf 2XrYm"6w 22Oe~W; 结帐to close an account
l%#z %UB+N8x`a V U~r~ 6|Xm8,]yRw 清理未付款to ask an account||to demand an account
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sbzGW~= 结清差额to balance the account with
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$|d Ph17(APt,Q 清算to settle an account||to liquidate an account||to square an account
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8\}Ox s} oD?h:T3 }^azj>p5 审查帐目||监查帐目to audit an account
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..T AdWP m{by% R0T{9,;[` 检查帐目to examine an account
Na<);Pg u2cDSRrqT $ZRvvm!f *#j_nNM4 转入A的帐户to charge the amount to As account
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e,'] z0?IQzR^T `vD.5 以计帐方式付款to pay on account
;]_h")4"c 0xc|Wn> FvDi4[F# m:c .dei5 代理某人||为某人on ones account||on account of one
t>eeOWk3 0lS=-am _z53r+A =$#=w?~% 为自己计算||独立帐目on ones own account
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3;QKw> 9/dADJe0b 由某人收益并负风险on ones account and risk||for ones account and risk
hx8. z,(.` %h mj&$+z M> c1Hp 由某人负担for ones account||for account of one
CM;B{*En nTr{D&JS gq050Bl) 3y yVI# 按某人指示||列入某人帐户by order and for account of one
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a# "/d 列入5月份帐目for May account
b&*N o`{^ptu1q bCV_jR+ 64t: 编入某中帐项下to pass to the account of||to place to the account of
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+ @# GS4I Jn"ya^~ VCa`|S?2 寄出清算书to send in an account||to send in render an account
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E6fs& 支票薄cheque book
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Ly:S .r .-GC,&RO 支票陈票人cheque drawer
K k|mV&3J op61-:q/ k<y~n*{_ afd.v$63 持票人cheque holder
;Hn>Ew CQH^VTQ dUkZ_<5'' ~=?^v[T1 不记名支票cheque to bearer||bearer cheque
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~V 记名支票||认人支票cheque to order
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/~pB_l 到期支票antedated cheque
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]*<!|;q Dp^6|T* HU wexa\o xmHW,#%ui\ 保付支票certified cheque
<%S[6*6U kg^5D3!2{Q CmdPa!4) [uFv_G{H 未获兑现支票,退票returned cheque
rmPJid[8B~ #=#bv` P7*?E* M>u84|` 横线支票crossed cheque
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U</ F) yH]w(z5Z wc?YzXP+ 普通横线general crossing
f9^MLb6) na3lbwq | v:fP;zc )zu m.6pT 特别横线special crossing
a#m T@l\ ,$"T/yYer ;9hS_%ldX4 pPJE.[)V/ 空白支票blank cheque
A#nSK#wS61 DS0:^TLI VEBvS>i* rDC=rG 失效支票,过期支票stale cheque
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lSBu,UQP 普通支票open cheque
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7\n lLN5***47J wQ '_, d 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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~2O1$o u +lw1v 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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^ |yi#6!}^ 支票换现金||兑现to cash a cheque
M~5Ja0N~ "(vm0@8>< rM)#}eZK! #%.fsJNA$ 清理票款to clear a cheque
Og2G0sWRf =A<a9@N}N i(0%cNP7 @MfZP~T+ 保证兑现to certify a cheque
0t -=*7w% R'h.lX BZk0B? &cT@MV5 填写支票数额to fill up a cheque
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)2~oN sYd)r%%AU 支票上划线to cross a cheque
@c;:D`\p1C imZ"4HnPP !z"nJC |[MtUWEW 开发支票to make out a cheque
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+2/( 签发支票,开立支票to draw a cheque||to issue a cheque
hGj`IAW ^) 5*?8# <MgC7S2I Tr"Bz! 透支支票to overdraw a cheque
8P*wt'Q$ b}Wm-]|+ XW BTBL -H"^;37T" 背书支票to endorse a cheque
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NY(m 请付票款||清付票款to pay a cheque||to honour a cheque
}/M`G]wT# epxbTJfc YI+o:fGC5 GUUd(xS{ 支票退票to dishonour a cheque
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u'qc=5 nD#uOep9 拒付支票to refuse a cheque
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w6 0EBHRY_F 拒付支票to stop payment of a cheque
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iKA qM{( iB3C.wd- 提示要求付款to present for payment
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. hN 见票即付持票人payable to bearer
MsjC4(Xla. 5 IFc" &f<Ltdw /R[PsB 支付指定人payable to order
$fQ'q3 TZw['o KBwY _ 0oo*F 已过期||无效out of date||stale
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> 请给出票人R/D||refer to drawer
06>+loBG HC(o;,spO xZ>@wBQ qHC/)M#L 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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rnGX#@v [G7S CC XOxd 文字与数字不一致words and figures differ
Ls{]ohP %oiA'hz;* Lr<?eWdCwJ ; 8u5 支票
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q.v_?X<_ 时间已过account closed
RbJbVFz8C Zie t-@} trM)&aQto \zV'YeG 更改处应加盖印章alterations require initials
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m9Hdg^L 时间已过effects not cleared
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y0 停止付款payment stopped
J3AS"+] =pn(56 $iOkn|~<@W W0KSLxM 支票毁损cheque mutilated
bT c'E# @-Ln* 3n JU RJN+)z 99&PY[f:{ 汇款||寄钱to remit||to send money
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LKI2R_|n i-31Cxb 寄票供取款||支票支付to send a cheque for payment
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y(HOUB ?\Lf=[ 寄款人a remitter
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zG- \C;F5AO "uHU!)J#z 国外汇票foreign Bill
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n_) 1[H1l; h|Udw3N1L HLp'^ 国内汇票inland Bill
h6C:`0o J-+p]xG lO5*n|Ic, y/yg-\/XF 跟单汇票documentary bill
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fDIKR[B 空头汇票accommodation bill
*"K7<S[ ;mLbgiqQ J ZsepTtY {1]/ok2k5 原始汇票original bill
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_? yZDS>7H =K\.YKT 改写||换新票据renewed bill
gCc::[}\Y #ysSfM6 CXfPC[o ?q+^U>wy& 即期汇票sight bill||bill on demand
u&s>UkR QR]61v:` ~q05xy8 Uv"O'Z …days after date||…days after date…日后付款
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9] 2 #{oGmzG! hhynB^o UO{3vry48 见票后…日付款…days after sight||…days sight
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CH3bpZv 见票后…月付款…months after sight||…months sight
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C.}Vm};M U>jLh57 FeAMt 同组票据set of bills
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ra*(.<& +`H{ G'qGsKf\ 单张汇票sola of exchange||sole of exchange
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& ??tNMr5{[ 't:s6 &XE eJ 远期汇票usance bill||bill at usance
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pq Q N$Ac.F /,cyp. #O2e[ E- 长期汇票long bill
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3VXS 短期汇票short bill
!c 3li . ~'aK[3 ",&c"r4c :0)nL 逾期汇票overdue bill
d|c>Y( =u^{Jvl[ WOaj_o +zup+=0e 宽限日期days of grace
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{;e 电汇telegraphic transfer (T.T)
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>8l% BDCFToSf| }*ZOD1j 9/x_p;bI 邮汇postal order||postal note (Am.)||post office order||money order
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zE ;0!rq^JG 本票promissory note (P/N)
82bOiN15 m{)F9F :O(<3"P/ (GNY::3 押汇负责书||押汇保证书letter of hypothecation
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*|0WaC "ccP,#Y |GQFNrNx iKu~o.yy 副保||抵押品||付属担保物collateral security
(.DX</f/4 V9"?}cR/W; 1*>lYd8_ Pd[&&!+gV 担保书trust receipt||letter of indemnity
h5.>};"@' -#ta/*TT: mq(*4KFWJ2 YdI&OzaroE 承兑||认付acceptance
w u F/qx2E$*wo ]_ON\v1 CAPPOh 单张承兑general acceptance
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[0>wEq 有条件承兑qualified acceptance
)Z2l*fV sBo|e]m# zeZ}P>C kZsat4r 附条件认付conditional acceptance
NzP5s&,C69 jnl3P[uQ :]viLw\&g (Es0n$Xb 部分认付partial acceptance
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