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。
Szgo@x$^ 会计报表statement of account
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Ox1>s 1*TbgxS~W 6(f'P_* 往来帐目account current
zl|z4j'Irc eMJ>gXA] -V|"T+U ;mG*Rad 现在往来帐||存款额current accout
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V}#X'~Ob 00QJ596 >5t%_/yeB 销货帐account sales
|h\7Q1,1~2 -Lh7!d dz] 5s l4oyF|oJTH 共同计算帐项joint account
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未决帐项outstanding account
?dgyi4J?=` k2U*dn"9U 5 8bW Fz%;_%j 贷方帐项credit account||creditor account
KhHFJo[8sf "La;$7ds $oK&k}Q *9aJZWf>V 借方帐项debit account||debtor account
hJ}i+[~be D(AH3`*|# `<C<[JP:o KUAzJ[> 应付帐||应付未付帐account payable
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Y#P|QF 7Q}pKq]P 应收帐||应收未收帐account receivable
t~) P1Lof\ 1UP=(8j/ cuhp4!! Lnr9*dm6q 新交易||新帐new account
{{?g%mQ6 h Jb2y`,q FE~D:)Xj'? $.SBW=^V 未决帐||老帐old account
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`"2 )/T[Cnx.Nc 现金帐cash account
?Y( uzy5rA== 8h=t%zMSb z0[XI 7KK 流水帐running account
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H 暂记帐||未定帐suspense account
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u\]EG{w( i5VZ,E^E 过期帐||延滞帐overdue account||pastdue account
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O$`W^N zJe KB8 {M]_]L{&7 杂项帐户sundry account
bdg6B7%Q !+GYu;_ -NBVUUAgN A~?M`L>B 详细帐单||明细表detail account
`JySuP2~/ 7' G;ijx xE/?ncTK^ XUqorE 呆帐bad account
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: nf.Ox.kM) 2}hJe+#v Ipp_}tl_ 会计项目title of account
X0/slOT (8duV @!sK@&ow@% mq`/nAmt 会计薄||帐薄account-book
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A 营业报告书||损益计算表account of budiness||business report
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cS ~OxAS :Sq]|) 借贷细帐||交验帐account rendered
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Y t(D 明细帐account stated
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A~5B u#0snw~)/ 与…银行开立一户头to open an account with
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UcRP/LR%C 与…银行建立交易to keep account with
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Kqc 继续记帐to keep account
7sot?gF /9`4f " #}`sfaT &> sbsx\y 与…有交易to have an account with
@DN/]P NR4+&d 70'OS:J=\ h4Crq Yxa_ 作成会计帐||有往来帐项to make out an account with
YpZB-9Krf p~D}Iyww1_ X1j8tg \DB-2*a" 清算||清理债务to make up an account
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mBg<P`'_ ':*H#}Br-# Aoe\\'O|V 清洁帐目||与…停止交易to close ones account with
kiTC)S=]) ?nU<cx h .u-a+ac< tl#sCf!c 结帐to close an account
c*bvZC^6 $8tk|uh <c+.%ka ?Ga8.0Z~KT 清理未付款to ask an account||to demand an account
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fT> 56V|=MzX] 结清差额to balance the account with
2]!@)fio` "{q#)N |]\zlH"w 9&+]YYCS- 清算to settle an account||to liquidate an account||to square an account
sSM"~_y\ &:&'70Ya !eX0Q 2 #M-!/E 审查帐目||监查帐目to audit an account
gx&es\ epy2}TI C}huU I G1];vX 检查帐目to examine an account
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Y 6VW*8~~Xy lY%I("2= #QNN;&L]R 转入A的帐户to charge the amount to As account
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以计帐方式付款to pay on account
(W1$+X hD6BP : auR0FE "@V yc6L 代理某人||为某人on ones account||on account of one
YxF@1_g rN0<y4)! jJ$\ WUQ. kK&w5' 为自己计算||独立帐目on ones own account
?sN{U\ B[b>T= z.Cj%N lM-9 J?j 由某人收益并负风险on ones account and risk||for ones account and risk
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m 由某人负担for ones account||for account of one
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'fX66 Gwd38 qb>ULP0 按某人指示||列入某人帐户by order and for account of one
,#Z%0NLe (Pc>D';{S =j.TDv'^nd _ *f>UW*, 列入5月份帐目for May account
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3^8Cc(bk 编入某中帐项下to pass to the account of||to place to the account of
^Jp T8B} b\P:a_vq y:'Ns$+ Xa`Q;J"h 寄出清算书to send in an account||to send in render an account
PR8nJts W5 <KMCNCU\+ T$;S Q'OtXs 80 支票薄cheque book
2KLMFI.F Ht[$s4 0P )vW'g3u _ "6B@V=d 支票陈票人cheque drawer
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ZO} VLXA6+ \.L jA_ "&6vFm r 持票人cheque holder
DU^.5f lV\iYX2# J(]|)?x2 s~M$Wo8 不记名支票cheque to bearer||bearer cheque
b A+_/1C LG[N\%<!H )Zq'r L< 63l3WvoK 记名支票||认人支票cheque to order
,,Qg"C -1Q24jrO- <h -)zI \U:OQ.e 到期支票antedated cheque
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SkjG} r8 9o 未到期支票postdated cheque
8T1`9ITl: KA2>[x2 =u2 z3$ Fb{N>*l. 保付支票certified cheque
`2f/4]fY wAHuPQ&_Q o`YBz~2 ^lp=4C9 未获兑现支票,退票returned cheque
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横线支票crossed cheque
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O 普通横线general crossing
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c )U~|QdZ k8?._1t 特别横线special crossing
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~-oYMu 空白支票blank cheque
~vXbh(MX f1vD{M; a3 }V/MY f2e;N[D 失效支票,过期支票stale cheque
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va/e 普通支票open cheque
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I/WP ,#2~< UVux[qX< /4T6Z[=s 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
'~Y@HRVL@| V1'otQH2l Jg$<2CR& /B t!xSI 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
q8P&rMwy dFBFXy X):7#x@uy >ZJ]yhbhK 支票换现金||兑现to cash a cheque
^]sb=Amw K 4GuOl d.?}>jl f-18nF7{ 清理票款to clear a cheque
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ku5%y [gT}<W W{-g?)Tou 保证兑现to certify a cheque
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vCP[7KhGj +j{Cfv$do 填写支票数额to fill up a cheque
pa46,q&M Cn/WNCzst& 1r=cCM oMN<jAU. 支票上划线to cross a cheque
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Om=V 4Kch=jt4# 开发支票to make out a cheque
x/?ET1iGt Wxj_DTi[1" =p_*lC%N l WYp 签发支票,开立支票to draw a cheque||to issue a cheque
\2kLj2! !'H$08Ql} 0g[ %)C X7!q/1$J 透支支票to overdraw a cheque
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vGs_$ O[VY|.MEk 背书支票to endorse a cheque
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h4G;qdU &IN%2c 请付票款||清付票款to pay a cheque||to honour a cheque
j Mn,N9Mf KAnV%j s$Vv +51heuu[o 支票退票to dishonour a cheque
l$&~(YE f |OJWQU![by v82wnP-~7 _Gq6xv\b1 拒付支票to refuse a cheque
Kn:Ml4[; ,jRAVt+{N =dPokLXn vS\ 2zwb} 拒付支票to stop payment of a cheque
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}O*`I( 提示要求付款to present for payment
qS\#MMsTd CFh9@Nx 3A`Gx# bVUIeX' 见票即付持票人payable to bearer
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ol"|?*3q 支付指定人payable to order
G{!er:Vwdh w*6b%h%ww {|u"I@M*O f7a4E+} 已过期||无效out of date||stale
Sy VGm@ :C>7HEh-2_ h&i*=&<HP6 i#V(oSx 请给出票人R/D||refer to drawer
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-~{Z*1`, 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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-qj[ck(y 文字与数字不一致words and figures differ
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m/ > [@Ac# 支票
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N_T5sZ\ 时间已过account closed
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p j+h+Y|4J {T-\BTh&Q 更改处应加盖印章alterations require initials
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vb=]00c 时间已过effects not cleared
w||t3!M+n 6nk}k]Ji eJo" Z ;}+M2Ec51 停止付款payment stopped
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z*Zf 支票毁损cheque mutilated
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pp 9F807G\4Qt W+i^tmj uU 7 <8G 汇款||寄钱to remit||to send money
jOV6% w<H Xe NAD^10 BsFO]F5mmX 寄票供取款||支票支付to send a cheque for payment
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qKy B!Wp=9)G tKt}]KHV *W8n8qG%T 寄款人a remitter
+S{m!j%B ,w~3K%B4 MZ"V\6T] 4C`RxQJM 收款人a remittee
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ZQn]y G%s O{k7 国外汇票foreign Bill
3g;Y %d+Fq=< Doc zQc-U+ fZ-"._9UyH 国内汇票inland Bill
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:Hq%y/ 1vo3aF eA1g}ipm 跟单汇票documentary bill
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T)e2IXGN <ci(5M 空头汇票accommodation bill
X.#*+k3s0 LhAN( [ 2;sTSGDG 2e\"?y OD 原始汇票original bill
;cVK2' ;[ QIHA! 1#N`elm gba1R 改写||换新票据renewed bill
S!A:/(^WB z/91v#}. <zqIq9}r oqvu8" 即期汇票sight bill||bill on demand
jlb8<xIC] X}'rPz\Lu )$p36dWl #Tc`W_- …days after date||…days after date…日后付款
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Z_M …months after date||…months after date…月后付款
(tA[] ne2 7a_8007$l VJ#ys_W h*^JFZb 见票后…日付款…days after sight||…days sight
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K* y3(~8n p*W{*wZ_^ 见票后…月付款…months after sight||…months sight
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12J9P n=b!c@f4 同组票据set of bills
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vV"YgN: yUcU-pQ 单张汇票sola of exchange||sole of exchange
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C B0RVtbK T=w0T-[f R1hmJ 远期汇票usance bill||bill at usance
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R% IHW s<U -ik$<>{X 长期汇票long bill
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VN"X M`7lYw\Or! 短期汇票short bill
M.SF}U _$A? r+Sv(KS4i^ Foj|1zJS_ 逾期汇票overdue bill
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i| 宽限日期days of grace
OtAAzc!dQ a-#$T)mmfj e2%mD.I ]/p>p3@1C 电汇telegraphic transfer (T.T)
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fqI _TdH6[9 `}ZtK574 邮汇postal order||postal note (Am.)||post office order||money order
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h#* /V/)A\g 本票promissory note (P/N)
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DuVr 押汇负责书||押汇保证书letter of hypothecation
Lf.Ia*R: 1"t9x. sWTa;Qi +u |SX/C 副保||抵押品||付属担保物collateral security
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RRA| 担保书trust receipt||letter of indemnity
d=\TC'd"{ Z6So5r%wZ W3('1 Bs '=YK$ 承兑||认付acceptance
h8k\~/iJ `S3)uV]I i6FJG\d ^\S~rW.3_ 单张承兑general acceptance
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dUi[' TQ~a5q 有条件承兑qualified acceptance
ES(qu]CjI 2#qcYU 9%Vy, 00>knCe6 附条件认付conditional acceptance
mU[ $E8}||d vwAhNw2- b!/-9{ 部分认付partial acceptance
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