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。
oVutHt 会计报表statement of account
]Aap4+s Z_Jprp{3h p>4$&- #mwV66'H 往来帐目account current
w^MU$ubx y%)5r}S^ P5/K?I~/So S'M=P_-7 现在往来帐||存款额current accout
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{3n* So; ; yL/EIN 销货帐account sales
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m hgMh]4wN* 共同计算帐项joint account
;@p2s'( R r! PU W$LaXytmak BE. v+'c" 未决帐项outstanding account
U">J$M@ x)0g31 49 It'hmwu# vw=OGjT_>m 贷方帐项credit account||creditor account
}@MOkj U ^1Xc#Ff p'UY Ht wP28IB:^ 借方帐项debit account||debtor account
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i 应付帐||应付未付帐account payable
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o`S| 应收帐||应收未收帐account receivable
N:'v^0 K=Z~$)Og) ,JIjAm*2 %7=B?c| 新交易||新帐new account
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}6\ s\ft:a@ m[ *)sm 未决帐||老帐old account
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31>k1 : l>&5w; 现金帐cash account
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0<*R 0 -q1vB8gjj *izPLM}+ 流水帐running account
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LGk 暂记帐||未定帐suspense account
i zJa`K =Q|_v} k(1]!c4J0 ;u`zZb=,[ 过期帐||延滞帐overdue account||pastdue account
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b|D4O ?U'c;*O- 杂项帐户sundry account
4i0~t~vDpr P2_UQ g]au|$L4 &}}c>]m 详细帐单||明细表detail account
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9] 呆帐bad account
O=E"n*U "@: b'm ,{wA%Oy, u,AZMjlF 会计项目title of account
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GVu" N8a+X|3]0 } LuPYCzpu !14aw9Q 会计薄||帐薄account-book
7A0D[?^xe {pJ{UJKv? H]e%8w))0 ;xF5P'T?| 营业报告书||损益计算表account of budiness||business report
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.I) M$&aNt; =7%1] FPj j1U`C 借贷细帐||交验帐account rendered
On%21L;JG Fw,'a c(Liwuj qK}4r5U 明细帐account stated
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Sx %qG nvQ 与…银行开立一户头to open an account with
U$CAA5HV] qMy>:,)Z x3ds{Z$,>( 4o7(cP 与…银行建立交易to keep account with
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L~F" E`vCYhf{ 继续记帐to keep account
xWkCP2$?P bvyX(^I[q AKWM7fI !63>I I 与…有交易to have an account with
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rv`kP"I 6ww4ZH?j 作成会计帐||有往来帐项to make out an account with
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{[r 清算||清理债务to make up an account
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d! 清洁帐目||与…停止交易to close ones account with
4 3cdWd% EW;R^?Z 3;fuz Kk@b _`6fGu& W 结帐to close an account
O{b.-< JNY;;9o _TF\y@hF*D K9JW&5Q 清理未付款to ask an account||to demand an account
P'Q|0lB tI651Wm9 r!/=Iy@ #$!(8>YJ 结清差额to balance the account with
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z#qlu= S*3N6*-l" 清算to settle an account||to liquidate an account||to square an account
.j*muDVQn 5xJyW`SWz Pba 6Ay6B r;3{%S._ 审查帐目||监查帐目to audit an account
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KpX]H` XXuIWIhm T /iKz 检查帐目to examine an account
6"+/Imb- #=)(t${7' t*<@>] k ~jK'n4 转入A的帐户to charge the amount to As account
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z[kz[ ,sEu[m 以计帐方式付款to pay on account
5<o8prtB |eD$eZ=m W,</ rLMjN#`^ 代理某人||为某人on ones account||on account of one
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为自己计算||独立帐目on ones own account
Wj2s+L7, #X&`gDW uyr56 :r0?[#r?N, 由某人收益并负风险on ones account and risk||for ones account and risk
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q b!W!Vvf^x 由某人负担for ones account||for account of one
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FHuA w6C0]vh >kK;IF9h 7CfHL;+m<4 按某人指示||列入某人帐户by order and for account of one
%T:~N<8) 'J+dTs;0 s7RAui w_-v!s2 列入5月份帐目for May account
^l\U6$3 s&vREx( IY$H M3t7 ${"+bWG2G! 编入某中帐项下to pass to the account of||to place to the account of
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x[S8 寄出清算书to send in an account||to send in render an account
0pP;[7k\ BElVkb STMc@MeZU_ Y{P0?` 支票薄cheque book
C[h"w'A2 JGH;&UYP UR')) 1n a4gJ-FE 支票陈票人cheque drawer
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+H0+omj X) lz BM 持票人cheque holder
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vu^ '+ky }:UNL^e? 不记名支票cheque to bearer||bearer cheque
w i,}sEoM uW*)B_c BM+v,hGY O)g\/uRy 记名支票||认人支票cheque to order
OZ2gIK (UWV#AR {[V<mT2/
?LU]O\p 到期支票antedated cheque
-LAYj:4 OQt_nb#z`{ $RxS<_tj $[5S M>e] 未到期支票postdated cheque
[R$iX Bi7QYi/ KiN8N=z 92|\`\LP% 保付支票certified cheque
};5d>#NK,Y 906b= nCF1i2*6|" }Gmwm|`* 未获兑现支票,退票returned cheque
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横线支票crossed cheque
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tl4I2AV H+UA xVOoYr>O !]1'?8 普通横线general crossing
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>s= |KF_h^ 特别横线special crossing
F Xbf7G)H XcfvmlBoD- hS<lUG!9UJ 1D3{\v 空白支票blank cheque
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失效支票,过期支票stale cheque
hfUN~89; aj>6q=R _ISIq3A? 7f!"vhCXM; 普通支票open cheque
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^XiK 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
6Z2a5zO8 NGsG4y^g?z 7OF6;@< ces|HPBa&6 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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,H,OZ} jIpc^iu`, 支票换现金||兑现to cash a cheque
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J['pBlEb\ 清理票款to clear a cheque
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Z_M 保证兑现to certify a cheque
nQy %av$ o*\Fj}l- <$ H-/~Y yL ?dC"c 填写支票数额to fill up a cheque
9Tju+KcK E@uxEF 9d5|rk8VS @Kl'0>U 支票上划线to cross a cheque
[^rMM1^,OB ;:2:f1_ 9^D5Sl$g 5Vq&w`sW 开发支票to make out a cheque
B)^uGSW ~Vh< mt *Fb|iR .(2Zoa 签发支票,开立支票to draw a cheque||to issue a cheque
8ux?K5_ xfAnZBsVo ;ty08D/ 86_`Z$ s 透支支票to overdraw a cheque
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]Yya# -chk\75 背书支票to endorse a cheque
,lsoxl r]6X JZc"4qf@OT p bRU" 请付票款||清付票款to pay a cheque||to honour a cheque
LBCat=d< `X mT)C klUW_d- "}91wfG9 支票退票to dishonour a cheque
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mrc% 6Ri ~a5-xWEZ 拒付支票to refuse a cheque
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V$ e7# B? Ei$@)qS/ 拒付支票to stop payment of a cheque
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uR H1[ :\Pk>a 提示要求付款to present for payment
FF} A_ZFY x{|`q9V~ N x!@ 3.$ /a
'cP 见票即付持票人payable to bearer
px7<;(I mW+QJ` 3 .#BWu(EYV 94Hs.S) 支付指定人payable to order
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s\Zp/-Q 已过期||无效out of date||stale
0QakFt X~#jx(0_ 7y/Pch -_4ZT^.Lna 请给出票人R/D||refer to drawer
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S2!$ )9PP3" I d^.@~ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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<dd(i 文字与数字不一致words and figures differ
b+6%Mu}o ophQdJM s?}m~Pl /-mo8]J#2~ 支票
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@ff83Bg 时间已过account closed
doj$chy faqh }4 L FncY(b _$f XK 更改处应加盖印章alterations require initials
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/HiRbwQK# 时间已过effects not cleared
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^'y `'gadCTb= REaU=-m- 停止付款payment stopped
*It`<F| 7YLG<G!v)] Gfbeh % e; #"t 支票毁损cheque mutilated
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( YR\pt8(z? 汇款||寄钱to remit||to send money
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QsN%a>t RqenPMk ar#Xe;T! 寄票供取款||支票支付to send a cheque for payment
Alh"ZT^* c[n4{q1 c8"9Lv QUSyVp{$ 寄款人a remitter
E/Ng q7!$- 8=!BtMd" H`XE5Hk)P% 收款人a remittee
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jz^Q 国外汇票foreign Bill
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ql|32j '%}k"&t$i 国内汇票inland Bill
a'U}.w} )T_o!/\*|* $^ wqoW%t 2L!wbeTb; 跟单汇票documentary bill
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X Q`Z=}^ Z fQzA}QD >;9+4C<z0 空头汇票accommodation bill
<EHgPlQn G';yb^DB :zWI" ^/H9`z; 原始汇票original bill
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gsC e{*-_j"I !T<4em8 改写||换新票据renewed bill
h:J0d~u WLB@]JvTBY Bj-80d, aT[qJbp1 即期汇票sight bill||bill on demand
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Fm{] XlPi)3m4/S …days after date||…days after date…日后付款
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<v}m iFypKpHg~ de&*#O5 LxcC5/@\~( …months after date||…months after date…月后付款
ecZT|X4u ry2ZVIFa ?hXeZB+b4 .
o._`"V 见票后…日付款…days after sight||…days sight
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Z'bG 见票后…月付款…months after sight||…months sight
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[ u@ "nVHgMJ 同组票据set of bills
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H,NA, 单张汇票sola of exchange||sole of exchange
C'_^DPzj 'UW(0 PXw EINjI:/D KliMw*5( 远期汇票usance bill||bill at usance
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n B5 :X C`++r> pKnM= N1f 长期汇票long bill
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[b=l'e/ 短期汇票short bill
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@r-OL ?bq S{KF =Fd!wkB'{ 4Z&i\#Q 逾期汇票overdue bill
LhfI"fc {D6E@a vLc7RL |2YkZ nJn 宽限日期days of grace
Gl4(-e'b n{b(~eL? U:a-Wi+ &7}\mnhB 电汇telegraphic transfer (T.T)
0G`F Xj}L E!,+#%O> +# 38 o
~_ wx 邮汇postal order||postal note (Am.)||post office order||money order
mr4W2Z@L cIm_~HH TSl:a & %X--`91|u 本票promissory note (P/N)
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!Q 押汇负责书||押汇保证书letter of hypothecation
.[@TC@W DR d|m<Z :75$e%'A HB>&}z0 副保||抵押品||付属担保物collateral security
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J+y5at Mdj?;'Yv HFtl4P C9,|G7~*q 担保书trust receipt||letter of indemnity
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承兑||认付acceptance
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={ -w[j`}([P9 \~LwlO o%R {.D^2mj| 单张承兑general acceptance
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BX!u/ 有条件承兑qualified acceptance
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.KZ) 附条件认付conditional acceptance
bv NXA*0 WN5`zD$ ![>j`i h^H~q<R[T 部分认付partial acceptance
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