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。
K+Y^>N 4m 会计报表statement of account
Bc7V)YK omSM:f_~ m8R9{LC R=Zn -q 往来帐目account current
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EptAI .IarkeCtb ({s6eqMhDd 现在往来帐||存款额current accout
0AK,&nbF =( v^5 i;/xK=L n">u mM;Eh 销货帐account sales
h `}} );V2?G`/ }`(N:p $
_j[2EU 共同计算帐项joint account
\u,}vppz =GlVc cc #LlUxHv # 3`E=#ff% 未决帐项outstanding account
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$8 d^03"t0O] fyTAou6hI 贷方帐项credit account||creditor account
/1N6X.Zb N|N3x7=gs {S/yL[S. C+[%7vF1 借方帐项debit account||debtor account
>Y7a4~ufko ~Q{QM: k 3@+b}9s8 X cr
= 应付帐||应付未付帐account payable
q<y#pL=k"* z>sbr<doa 8Jf.ECQT 1"Z@Q`} 应收帐||应收未收帐account receivable
+#U|skl ,}oM-B T|J9cgtS ZkL8 e 新交易||新帐new account
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0xlx v+p{|X- [Wd-Zn% 未决帐||老帐old account
;!:U((wv We0.3aG \(226^|j L,y6^J! 现金帐cash account
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S f}g\D#`]/ s { #3r CYOI.#m2 流水帐running account
kEwaT$ _zlqtO EY*(Bw V5+SWXZ 暂记帐||未定帐suspense account
@SCI"H%[ :0Z^uuk`gq KiG p[eb
+)JpUqHa 过期帐||延滞帐overdue account||pastdue account
N0hE4t f{SB1M y#}cC+; *JggU 杂项帐户sundry account
f0Bto/,>~ s4&^D< vJAZ%aW 3u%{dG a 详细帐单||明细表detail account
UK9@oCIB fw ,\DFHO hig2
xsWur(> ] 呆帐bad account
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pr%nbl SG6sw]x 7 |DHplI 会计项目title of account
<uj8lctmP eQQ> cuOvN"nuNj %,+leKs 会计薄||帐薄account-book
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V5}B:SUB `/Y{ l 营业报告书||损益计算表account of budiness||business report
$9?cP`hmi 6 uKTGc4 K~ ;45Z2 cQ9q;r`% 借贷细帐||交验帐account rendered
l<M'=-Y )BRKZQN 1sYEZO; ca+[0w@S 明细帐account stated
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EE{QjTh 'M3">$N 与…银行开立一户头to open an account with
eb*#'\~' M DF%\Sx |!y A@y? ZJlEKib%2 与…银行建立交易to keep account with
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GguFo+YeZ 继续记帐to keep account
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B*0M LzYO$Ir:g $0arz{Oh 与…有交易to have an account with
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s 作成会计帐||有往来帐项to make out an account with
`9 {mr< hR.@b*q?R cV`E>w=D0 6 PxW8pn 清算||清理债务to make up an account
-j&Tc`j_ Un6/e/6, Z{H5oUk '?({;/L 清洁帐目||与…停止交易to close ones account with
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t!IaUW 结帐to close an account
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E22R }MlwC;ot zq%D/H6J, 清理未付款to ask an account||to demand an account
e${)w-R/e GIAc?;zY +S=Rn, pC_O:f>vJ 结清差额to balance the account with
A=kH%0s2p@ oTT7M`P3h WKSPBT; ~@kU3ZGJZ 清算to settle an account||to liquidate an account||to square an account
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w$}m_AM #]'rz,E< 审查帐目||监查帐目to audit an account
/x1MPP>fu hI( SOsKs y9KB< yh/ [}fv dW 检查帐目to examine an account
Reu*Pe xz:J |`;54_f pD&&l!i&[ 转入A的帐户to charge the amount to As account
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; 5 QO34t2 K5"#~\D 以计帐方式付款to pay on account
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l/V 代理某人||为某人on ones account||on account of one
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n K+6e?5t lqb/eN9(t 为自己计算||独立帐目on ones own account
G-T0f _FwK-?4E- }=!,o KOwOIDt 由某人收益并负风险on ones account and risk||for ones account and risk
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(3bW1{n X*L;.@xA 由某人负担for ones account||for account of one
%r+vSGt;5 vpU#xm.K 5cWw7V<m $u/E\l 按某人指示||列入某人帐户by order and for account of one
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IMk'#) b9XW9O`B ko^\HSXl 列入5月份帐目for May account
Ks\ NE=;5 {%#)5l) 'L{8@gqi F"N60>> 编入某中帐项下to pass to the account of||to place to the account of
\qUKP"dr =rR~ ` lHV[Ln`\x {$ep7;'d 寄出清算书to send in an account||to send in render an account
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trHV A0%}v* 支票薄cheque book
&)oOeRwi]. -[qq(E nbG/c80 ;us%/kOR 支票陈票人cheque drawer
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`f,^v<c 4Bl{WyMJ | 持票人cheque holder
fQP {|+4 }(<%`G6N ltFq/M 2<hpK!R 不记名支票cheque to bearer||bearer cheque
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< uf&N[M 记名支票||认人支票cheque to order
.I@CS>j 3~#h|? Z/ Tm)Xd S"wg2X< 到期支票antedated cheque
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x2QIPUlf 未到期支票postdated cheque
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:`8ZBz~ vLxQ *50v$ 保付支票certified cheque
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E #oJ5k8Wy MC,>pR{ -8N|xQ378 未获兑现支票,退票returned cheque
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@+ 横线支票crossed cheque
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2 普通横线general crossing
0R0{t=VJZ Ix|~f1*% 8J)xzp`*) Bb{!Yh].:A 特别横线special crossing
VB<Jf'NU "G:<7oTa kbPE "urR U=8@@yE 空白支票blank cheque
B-d(@7,1 RwVaZJe)l *;|`E( VYw%01# 失效支票,过期支票stale cheque
{7MjP+\ *1@:'rJ +}Av-47`h ,_ag;pt9) 普通支票open cheque
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=gt<1U =e?$ M 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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,YhwpkL 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
Iak0 [6Ey gK|R =J 2l5KJlfj>k htP|3 B 支票换现金||兑现to cash a cheque
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[Vf}NF ^zEE6i Q)af|GW$ 清理票款to clear a cheque
!G_jGc=v zdSh: 9SMiJad< hnWo|! ,O$ 保证兑现to certify a cheque
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~2u\ bzi|s5!'< 填写支票数额to fill up a cheque
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5nLU` !MQN H 支票上划线to cross a cheque
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dV 8iwI 开发支票to make out a cheque
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te*G0:S O7aLlZdg~ 签发支票,开立支票to draw a cheque||to issue a cheque
6g>)6ux>aV ZkB3[$4C=5 w?csV8ot +pqM ^3t|y 透支支票to overdraw a cheque
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,Kf}6 L(&}Wv 6Gn4asoA rn.\tDeA 背书支票to endorse a cheque
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5X 0'$p$K @LLTB(@wR 请付票款||清付票款to pay a cheque||to honour a cheque
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l5fv 支票退票to dishonour a cheque
N~,_`=yRx rVAL|0;3 FquFRx Qu{cB^Ga* 拒付支票to refuse a cheque
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H^ ,=[*Lo>O 拒付支票to stop payment of a cheque
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_ m$y]Lf 提示要求付款to present for payment
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60; 1"K*._K K}I0o!(# 见票即付持票人payable to bearer
Na!za'qk[o J+<p+(^*v JE%A|R<Jl ;MTz]c 支付指定人payable to order
Pl~P- n DOL%'k ?B 7$b?m6fmK RSWcaATZN 已过期||无效out of date||stale
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2~5" ?=|kC*$/G 请给出票人R/D||refer to drawer
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om QXk"?yT`E 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
.`L gYW Rlc$;Z9K K=kH%ZK T+TF-] J 文字与数字不一致words and figures differ
Ob&W_D^=N >,g5Hkmqr 3;BvnD7 ?ei%RWo 支票
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9*= 时间已过account closed
Xm[Czd]% -l.pA(O r<FQX3 F2oJ]th.3 更改处应加盖印章alterations require initials
Ku%6$C!, {^&k!H2 +J40wFI:y ~u/@rqF ],?pe
nu 7lh6o= 时间已过effects not cleared
wA0eG@xi) 1KJZWZy dF2@q@\.+ B82,.? 停止付款payment stopped
vo b$iS`>= h;n\*[fDc +{&+L0DfH~ HU[oR4E 支票毁损cheque mutilated
YmCbxYa7 ?Y!U*& 7 6:RMU z_(eQP]) 汇款||寄钱to remit||to send money
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&Ke 寄票供取款||支票支付to send a cheque for payment
%AgA -pBp 9UmBm#" 6<76O~hNZ Sf5]=F-w 寄款人a remitter
f=oeF]=I" }@*I+\W/ nhT;b,G.Z Mryn>b`cB 收款人a remittee
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@uI FAd``9kRT Gy^FrF `G0*l|m> 国外汇票foreign Bill
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jC q4k`)?k9 \Jf9npz3 B$DZ]/< 国内汇票inland Bill
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qXc W2n*bNI B<C&ay GMTor 跟单汇票documentary bill
Dpj-{q7C y*(_\\ #jgqkMOd,j E4i@|jE~) 空头汇票accommodation bill
aYBTrOd z skK*OO2- Ik-oI=>. 59K} 原始汇票original bill
_2; ^v`[ @5GBuu^j @jKDj]\ 5R"2Wd 改写||换新票据renewed bill
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@D 5Fr; Y@ObwKcG 即期汇票sight bill||bill on demand
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6eFXP1U Q-jf8A] QK'`=MU kLq(!Gs …days after date||…days after date…日后付款
EM=xd~H 44Q9 *." 3)xb nRk psu OJ- …months after date||…months after date…月后付款
@$EjD3Z- J2'W =r_# htV#5SUx& `i9N)3
X 见票后…日付款…days after sight||…days sight
x!`b'U\ k*OvcYL1A AzxL%,_ ]L$4Py 见票后…月付款…months after sight||…months sight
PqVW'FYe h)^dB,~ q;ZLaX\bFl ia_Z\q 同组票据set of bills
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单张汇票sola of exchange||sole of exchange
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p$vU3 &adY |7]?>- hEWx. 远期汇票usance bill||bill at usance
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" RZW$!tyI= 长期汇票long bill
eN2dy-0 =l_rAj~I| Z^{+,$H@ W=UqX{-j) 短期汇票short bill
n>br,bQe sw [oQ!f H_Iim[v# 1;aF5~& 逾期汇票overdue bill
Q,D0kS P ;]{{)dst |O57N'/ HOq4i! 宽限日期days of grace
sTt9'P` |3 ;u"&(P zIP[R):3&U Cy<T Vk8 电汇telegraphic transfer (T.T)
TH<fbd C%0<1mp xIM8 qx Wgt(Os 邮汇postal order||postal note (Am.)||post office order||money order
:G^"e JOJh,8C)6 {5U1`> "|F.'qZrm 本票promissory note (P/N)
#m[vn^8B]y ri#,ec|J ,>&?ty9o 1po"gVot 押汇负责书||押汇保证书letter of hypothecation
~l(G6/R SrdE>fNbs 3aEt>x #!w:_T% 副保||抵押品||付属担保物collateral security
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vY]G5y F='Xj@&O `@4 2jG}* Sc% a
J1 担保书trust receipt||letter of indemnity
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*a{ Km[]^;6 ?UxG/]", 承兑||认付acceptance
8rGl& 2^cAK t6bC +]A+!8%Z xR0~S
3caI 单张承兑general acceptance
}/_('q@s\ d|>9rX+f Pbc`LN/s| ?nB helW^ 有条件承兑qualified acceptance
P=f<#l"v ?+bTPl;%' | \AbL!u -;l`h
RW 附条件认付conditional acceptance
yonJd qJsQb DfAiL( )EhTM-1 部分认付partial acceptance
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