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。
4k/VBZB 会计报表statement of account
{mWui9 %M Ftw;Yz i,V;xB2 I/VxZ8T 往来帐目account current
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74? 现在往来帐||存款额current accout
}?cGf-c gH2,\z`[4 Y+4o B lPLz@Up~ 销货帐account sales
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h<Zy O8|5KpXd@ 共同计算帐项joint account
RH}A IchCACK ELh8ltLY HL/bS/KX 未决帐项outstanding account
vA$o~?a]/ 9ukg }_Hx &U+ _ -Ph wU#F_De)R: 贷方帐项credit account||creditor account
T081G`li _3]][a, Qn ^bVhG+ 2=?tJ2E 借方帐项debit account||debtor account
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v4x9 应付帐||应付未付帐account payable
nR4y`oP+ "MIq.@8ra }SI GPVM ;"O&X<BX- 应收帐||应收未收帐account receivable
,>t69 Ad X7,PEA R*|LI pV6d
Id 新交易||新帐new account
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IX L< zD<M -XRn~=5 "Jjs"7 未决帐||老帐old account
Kj=b[e% ;q0uE:^S jCTAKaq Z):n c% S 现金帐cash account
a[lY S{ `%3/ 9N%JP+<89 JQ:Ri 流水帐running account
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暂记帐||未定帐suspense account
fYE(n8W3 ++L?+^h yL;M"L 56l@a{ 过期帐||延滞帐overdue account||pastdue account
@"T"7c?Cv TO2c"7td ]|_\xO(
CF|]e: 杂项帐户sundry account
y*{Zbz#{ qS&%! 6h3HDFS7s *5<Sr q' 详细帐单||明细表detail account
p!Eft/A( vIvVq:6_3 [![%9'+P smG>sEp2 呆帐bad account
jL)WPq!m+ VF&Z%O3n EBtLzbj uP\lCqK, 会计项目title of account
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->7V P;PQeXKw ]nhr+;of/- &'l>rD^o 会计薄||帐薄account-book
zi~5l#I Y^%T}yTtq [OOS`N4< XPB9~:: 营业报告书||损益计算表account of budiness||business report
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l|Bl bslrqUk_`= 借贷细帐||交验帐account rendered
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EkT."K 明细帐account stated
E1;@=#t2i 2cu#lMq xUF_1hY S'dV>m` 与…银行开立一户头to open an account with
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9;Fbnp' W&h[p_0 与…银行建立交易to keep account with
vi@Lz3}:: (h']a! K.gEj*@ *%Qn{x 继续记帐to keep account
(><zsLs& ~}Z\:#U c62=* ] , y80ykGPT\& 与…有交易to have an account with
D[O{(<9 s=?aox7 iAY!oZR(WT i?Ss: v^ 作成会计帐||有往来帐项to make out an account with
$-+/$!
5=(c% ]0D}T'wM %7Kooq(i 清算||清理债务to make up an account
@1zQce> 8\<jyJ `k\grr.J UDf9FnG}L 清洁帐目||与…停止交易to close ones account with
HG/p$L* U=bEA1*@0 L.6WiVP) >#+IaKL7 结帐to close an account
l0*Gb N__H*yP NGYyn`Lx zr76_~B1u 清理未付款to ask an account||to demand an account
Dc~,D1xWj #G9 adK5 V+?]S ^EVc 95|Z 结清差额to balance the account with
T~sTBGcv gPS&^EdxA ]L2Oz S)He$B$pp 清算to settle an account||to liquidate an account||to square an account
6]Q3Yz^h o6"*4P| .AV)'j#6P KsAH]2Q% 审查帐目||监查帐目to audit an account
89o)M5KQ 1|,Pq9 i5hD# _RMQy~&b 检查帐目to examine an account
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SM[{BH< vUQFQ 4{9d#[KW 转入A的帐户to charge the amount to As account
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hjZ7= ^ L:cjY/ E]^5I3=O 以计帐方式付款to pay on account
\zXlN uK*Nu^ Ft%hh|$5y S_J :&9L 代理某人||为某人on ones account||on account of one
z?8~[h{i% uMXc0fs!$ (J:dK=O@Z f<[jwhCWV 为自己计算||独立帐目on ones own account
_X5_ez^/= @b!"joEy p5c8YfM \hk/1/siyF 由某人收益并负风险on ones account and risk||for ones account and risk
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5_M8I c $;\i vfvlB[ 由某人负担for ones account||for account of one
g: %9jf l_FGZ!7 q/@dR{- #,f{Ok+ 按某人指示||列入某人帐户by order and for account of one
4dhqLVgL{ :x>T}C<Y K6\` __mLf 2V#6q,2 列入5月份帐目for May account
_ P ,@ 4yV].2#rl" (;o*eFC F D\L!F6taS 编入某中帐项下to pass to the account of||to place to the account of
_pDjg%A>n .{dE}2^ Uf,fX/:! H;vZm[\0N- 寄出清算书to send in an account||to send in render an account
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1 Vk<k +=7 dBEIMn@ &a~=b, 支票薄cheque book
p]LnE`v =DgCC|p Vb6K:ZnF B#N7qoi
支票陈票人cheque drawer
(}H ,ng'4 -Q[g/% w-FnE}"l v+q<BYq 持票人cheque holder
_\AUQ{ Ygj6(2 f'/ KMe%< e9@(/+ 不记名支票cheque to bearer||bearer cheque
lJ/6-dP l:e9y $_) hTS|_5b r%MyR8'k] 记名支票||认人支票cheque to order
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h"Fla -q2MrJ* 到期支票antedated cheque
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x[ EZAm)5:]A lSCY5[? 未到期支票postdated cheque
`ut)+T V t[O+B6 vo;5f[>4i ;~ee[W$1 保付支票certified cheque
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Pg#a+ [\HQPo'S <q6`~F~| 未获兑现支票,退票returned cheque
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lV+ {visv{R< 横线支票crossed cheque
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R'E?| pI^=B-7 F ?mA1T>x 普通横线general crossing
O]_={% gHH&IzHF m.146 %Rn:G
K 特别横线special crossing
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XJ,>Lv Ar~{= X &!#2ZJ}{ 空白支票blank cheque
KZ\dB;W<| S~&\o\"5 lm &^tjx <j"O%y. 失效支票,过期支票stale cheque
z|%Bh TAAR'Jz S cUM_ncYOP rG5i-' 普通支票open cheque
=F[lg?g wz@/5c/u x 8M#t(hw {.#j1r4J` 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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J]> Xa*?<(^` I$Eg$q |$ w0+bV* 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
5F03y`@ u V%o#AfMI_ 5Q;dnC hgif]?:C< 支票换现金||兑现to cash a cheque
_X?y,# nO:HB.&@ ZU^Q1}</5 !xJFr6G~8 清理票款to clear a cheque
clC~2: F]Pul|.l S#hu2\9D, Q%$i@JH`m 保证兑现to certify a cheque
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oC {;;eOxOP| 填写支票数额to fill up a cheque
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=Y:5,.U 支票上划线to cross a cheque
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%X[ @ikUM+A { 开发支票to make out a cheque
3me<~u V9gVn?O0 -^y1iN'D *SXSF95 签发支票,开立支票to draw a cheque||to issue a cheque
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- #Xj;f^}/ 透支支票to overdraw a cheque
*di&%&f KgL<}=S 5=Zp%[# !;ZBL;qY9 背书支票to endorse a cheque
T R+Q4Y: m*OLoZVy <b3x(/ [Aa[&RX+9 请付票款||清付票款to pay a cheque||to honour a cheque
`f2W;@V0 HarYV : VoWA tNU *c!;^Qy p& 支票退票to dishonour a cheque
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O|Td'Z |2[S/8g! ^7J~W'hI 拒付支票to refuse a cheque
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x qZ `n Zi 拒付支票to stop payment of a cheque
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提示要求付款to present for payment
TB;3` Q@ykQ |Gf1^8:C9 EY,;e\7O, 见票即付持票人payable to bearer
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?%n Tz+HIUIxF 支付指定人payable to order
HTR "mQ +9Xu"OFm p} t{8j> >DPds~k 已过期||无效out of date||stale
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k ]}UeuF\ 请给出票人R/D||refer to drawer
94Kuy@0:+ i*mZi4URN sBeP;ox lGD%R'} 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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Fi,e}j=2f 文字与数字不一致words and figures differ
BK`Q)[ "ZA$"^ XvfcPI6 y^EF<<\ 支票
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J};u25:} 时间已过account closed
-D&.)N9ctQ !0>!tW .!7Fe)(x c<JM1 更改处应加盖印章alterations require initials
wHBHkz Cg]3(3 al3BWRq'f -Fp!w "=T ShEaL&'J
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8|S1|t, z$I[kR%I{ Allt]P> !%Z)eO~Z 停止付款payment stopped
=:CGl *783xEF>f pAUfG^v kb>Vw<NtE 支票毁损cheque mutilated
%+t BCa90 .dg 4gr\D Hm.&f2|( 汇款||寄钱to remit||to send money
c1)BGy li =hOj8;2 pR@GvweA k
vue@ 寄票供取款||支票支付to send a cheque for payment
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$ 8zWBXV OxmlzQ"vM 寄款人a remitter
[#,X$O> Gct&}]3pm ||*&g2Y eK=m0 2 收款人a remittee
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7;~x]* "I}'C^gP QJ(e*/ 国外汇票foreign Bill
9Ww=hfb5UW SS45<!iy y ? {PoNI vBCZ/F[ 国内汇票inland Bill
x jP" 'yU /RXk[m- kDceBs s 'wT./&Z 跟单汇票documentary bill
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d/\: dZ]\1""#H 空头汇票accommodation bill
kw-Kx4 ) 79c 9+ MSYLkQ}_b gne#v 原始汇票original bill
D\_*,Fc fAY2V%Rft P7BJ?x ]Xkc0E1 改写||换新票据renewed bill
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d)17r\*>I 1 [~| 即期汇票sight bill||bill on demand
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>I"] CgT QGJ}- g:HbmXOBpj x"C93ft[ …days after date||…days after date…日后付款
7PQj7&m D!D%. IpaJ<~ p
0or6_y6 …months after date||…months after date…月后付款
Velbq U}vtVvx pg}DC0a r^o}Y 见票后…日付款…days after sight||…days sight
H@&"M% CsST-qxg vsr~[d= `v/tf|v6 见票后…月付款…months after sight||…months sight
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tVPv] 3z/O`z 同组票据set of bills
< &m 0?4^.N n3 ?[>BssW )*L?PT 单张汇票sola of exchange||sole of exchange
$GfxMt 8KdcLN@ EpoQV ^Ey '?!<I 远期汇票usance bill||bill at usance
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:"\(Y 长期汇票long bill
cB])A57< qpEC!~y U -^S<H >5@ 0lYhH 短期汇票short bill
W!9f'Yn u #QSa$P +iDz+3v( 6`$z*C2{ 逾期汇票overdue bill
~(doy@0M @Oc}\Rg 1~ZHC[ ` %$-3fj7
宽限日期days of grace
oO9iB:w <HX-qNA? $HnD|_* 5<ya;iK 电汇telegraphic transfer (T.T)
i~PZvxt )da8Ru l[j0(T 9Qm{\ 邮汇postal order||postal note (Am.)||post office order||money order
cngPc]?N / z>8XM& XXdMp poR Cr\/<zy1-e 本票promissory note (P/N)
{}gk4xr JG+o~tQC #[rFep i*rv_G|(Zj 押汇负责书||押汇保证书letter of hypothecation
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'jkyInT CMf~Yv Y7I 副保||抵押品||付属担保物collateral security
L7'X7WYf& GnHf9
JrR *m Tc4&* O*"wQ50Ou 担保书trust receipt||letter of indemnity
VTkT4C@I;Y 9jFDBy+ .:Xe* Q jtC ob'n8 承兑||认付acceptance
jS)-COk 2MrR|hLx Tfs9<k>G# ?4dd|n 单张承兑general acceptance
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"| H zK=UcD dKG<" e/l?|+m 6 有条件承兑qualified acceptance
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:7]R2JP PU\q.y0R 附条件认付conditional acceptance
blS4AQ?b^ U}5KAi 9Z ;L{y3CWT a .Vs>1 部分认付partial acceptance
sMo%Ayes