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。
P0Q]Ds| 会计报表statement of account
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%![%wI? \$g,Hgp/< 往来帐目account current
k\ 2.\Lwb p4Wy2.&Q CTNeh%K; q_hkI] 现在往来帐||存款额current accout
)1EF7.| Z4"SKsJT/> DE $HF*WY rt_k } 销货帐account sales
c2tf7fkH D~(f7~c% *-zOQ=Y <kmH^viX 共同计算帐项joint account
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OX;3" +1 未决帐项outstanding account
ib-)T7V` <r8sZrY 4@Q`8N. RTLA* 贷方帐项credit account||creditor account
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~"Q24I 借方帐项debit account||debtor account
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@_ZE_n u>K(m))5W3 应付帐||应付未付帐account payable
4U;Zs3 'Avp16zg #77p>zhY jNC@b>E?~ 应收帐||应收未收帐account receivable
(oUh:w.]Gw .!B>pp(9 ~+HZQv3Y kdam]L:9 新交易||新帐new account
HRG2sv T4t %xJ6t5.- /}ADV2sF k>'c4ay290 未决帐||老帐old account
G]$.bq[v $Y\-X<gRH Q!T+Jc9N Za>0&Fnf 现金帐cash account
|E(`9 )[Bl3+' CZ~%qPwDw "UVqHW1%K 流水帐running account
3[a&|!Yw mDG=h6y"V `yvH0B - X`+8rO[ 暂记帐||未定帐suspense account
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& _P:}]5-| in[yrqFb7t 过期帐||延滞帐overdue account||pastdue account
5?yc*mOZ |_H{B+. v?)u1-V0 ?S~@Ea8/M 杂项帐户sundry account
`:4bg1u =_@Q+N*]|( B S^P&TR! ^]_5oFRIj 详细帐单||明细表detail account
$yi[wwf4 / Ml d. SR<*yO H*H=a 呆帐bad account
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#_"WzDw X^%E"{!nU w<o#/J9 会计项目title of account
_]/&NSk :VvJx] hj*Fn KD*q|?Z 会计薄||帐薄account-book
q_gsYb w~S~ Zi4Ektj2 z"*$ . 营业报告书||损益计算表account of budiness||business report
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&e bpv?$j-j NW*qw q 借贷细帐||交验帐account rendered
;A3aUN;"I 6j{O/ L[LgQ7esQ =#Qm D= 明细帐account stated
iJsa;|2/ noLb \~{b;$N} /U1 jCLR' 与…银行开立一户头to open an account with
e|~s'{3 -g6C;<Y uV'w0`$y o@! !I w 与…银行建立交易to keep account with
.:(N1n'>1 CNRiK;nQ DdG*eKC (!iGQj(m 继续记帐to keep account
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f H5'Le{ pSml+A: IY=CTFQ8lm 与…有交易to have an account with
0s%rd>3 fmv8)$W#U _hy<11S; 4t<l9Ilp 作成会计帐||有往来帐项to make out an account with
zV<vwIUrr 4\?GA`@ Jc74A=sT ^HM9'*&KJ 清算||清理债务to make up an account
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jgy;*hM 清洁帐目||与…停止交易to close ones account with
_);;@T #VA8a=t /cN. -lEo% V.8pxD5s 结帐to close an account
*z{.9z` 0k7kmDW 6IQkP9P( + mqz)-x 清理未付款to ask an account||to demand an account
eK]$8l|LI \a|bx4M nGdEJ nLfITr|5 结清差额to balance the account with
NxyrP**j Oy `2ccQ# i7RW8* J|Xu]fg0 清算to settle an account||to liquidate an account||to square an account
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ny,a5zEnF ,PyA$Z 审查帐目||监查帐目to audit an account
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3v ]h_ 检查帐目to examine an account
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4 jP-=x( G \S >H [9O,C-Mk 转入A的帐户to charge the amount to As account
I9 R\)3" J3$Ce%< i7m=V T )/:&i<Q: 以计帐方式付款to pay on account
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edS $2M dxw5 代理某人||为某人on ones account||on account of one
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#rdMh aC&ZV}8of 为自己计算||独立帐目on ones own account
DB^"iof ^rDT+ x x*9CK8o= ^lP_{c 由某人收益并负风险on ones account and risk||for ones account and risk
R`RLq1WA B f_oIc A!K/92[#@ DM-8azq $ 由某人负担for ones account||for account of one
as{^~8B ||lI_B ma\UJz UI*^$7z1 + 按某人指示||列入某人帐户by order and for account of one
Au6*hv3: KXgC]IO~ B~_='0Gm[ ^vPt Ppt 列入5月份帐目for May account
yvgn}F{} $hkMJ),T~ Ua@rp3fr }^Unx W 编入某中帐项下to pass to the account of||to place to the account of
9Q#eu~R *hHy>(* C^hHt,& `FP)-^A8 寄出清算书to send in an account||to send in render an account
6T}bD[h4? 5PJB<M_m: uh~/ybR Uf`lGGM 支票薄cheque book
2>.2H m})q8b!S idC4yH42 2o`a^'Iw 支票陈票人cheque drawer
J{gqm ;BEg"cm <(]e/} 5dVSir 持票人cheque holder
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D&{7Av -}lcMZY 不记名支票cheque to bearer||bearer cheque
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jzfU*G 记名支票||认人支票cheque to order
oh '\,zpL \(a9rZ9 nb:J" ?"p:6%GFz 到期支票antedated cheque
OE!:`Bo3T ?-g=Rfpag ^|6%~jkD5 B)F2SK<@ 未到期支票postdated cheque
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H}NW? 保付支票certified cheque
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=C{9 }b+tD3+ GNXQD}L?b? ,w|f*L$ 未获兑现支票,退票returned cheque
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f8 bA-=au?o5 6&=xu|M<x= 横线支票crossed cheque
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i`I 普通横线general crossing
DJeP] +[9~ta|j =5E G}@ cLH|; 特别横线special crossing
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.gQo' _9E7;ew 空白支票blank cheque
XljiK8q;% N}wi<P:*) dOq*W<% guv)[:cd; 失效支票,过期支票stale cheque
AigL:4[ or/Y"\-! \%9,<-~[ "sz)~Q'W5 普通支票open cheque
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yf 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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V `gy]|gS#b 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
FqiCzP4 $%VFk 53I ]yN]^%PYH q>w@W:t Z 支票换现金||兑现to cash a cheque
)'M<q,@<( p^+k:E>U \$s<G|<P %;9f$:U 清理票款to clear a cheque
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J0w[vrs&] 保证兑现to certify a cheque
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wUB <FmrYwt Z~$=V:EA? 填写支票数额to fill up a cheque
$k*E^~qT '=@O]7o~ 5KU}dw>*g qev1bBW 支票上划线to cross a cheque
=0`"T!1 3> -/sii qHg\n)R"x! GDP@M)~6* 开发支票to make out a cheque
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m ;JA2n\iP, 0)-l9V 签发支票,开立支票to draw a cheque||to issue a cheque
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(BP| J@(=#z8xS Lp20{R 透支支票to overdraw a cheque
dx}()i\@ +wwpaR` <6U{I ' e`'O! 背书支票to endorse a cheque
jE2k\\<a P~iu|j lh3%2Dq$ 15#v|/wI' 请付票款||清付票款to pay a cheque||to honour a cheque
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^o,Hu# Q<P],}?: >Be PE(k 支票退票to dishonour a cheque
a*6x^R;) o\1"ux;b `,tv&siSA ()v[@"J 拒付支票to refuse a cheque
${ad[hs ' ~ lC85 yPn5l/pDDr .?CDWbzq 拒付支票to stop payment of a cheque
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a ,sP7/S)FR {HNGohZt 1wuLw Ad 提示要求付款to present for payment
k# ZO4 DY^q_+[V nsij;C }4ijLX>b 见票即付持票人payable to bearer
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.<^dv?@ prb;q~ 5[]7baO)h1 支付指定人payable to order
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07u4 + B%fp* ;n00kel$ 已过期||无效out of date||stale
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请给出票人R/D||refer to drawer
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U Q?L-6]pg Ti#2D3 FGG Fi( 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
,xuqQ;JX `Q<hL {AH ? Sj,HLo@U BC%t[H} >R 文字与数字不一致words and figures differ
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aN}yS=(Ff Ra&HzK? ;XSV}eLu 支票
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H5S>|"`e`e 时间已过account closed
M['8zN B<xBuW Z<;<!+, =S4_^UY; 更改处应加盖印章alterations require initials
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@E{c P%fv 时间已过effects not cleared
&7,Kv0j} 320Wm)u>: ]BP"$rs xv]P-q0 停止付款payment stopped
Z`o}xV A 7'dD$9 $^INl0Pg id\0yRBt 支票毁损cheque mutilated
D@rOX (m 1>c`c]s3 -8HIsRh K%[Rv#>;q| 汇款||寄钱to remit||to send money
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'M=(5p 寄票供取款||支票支付to send a cheque for payment
?=dyU( xop9*Z$ 1u:OzyJy QxwZ$?w% 寄款人a remitter
Mc>]ZAz r W(E!: KXL]Qw FN ;E l"dqH 收款人a remittee
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,`;I RnPJ,Z5s&& )7<JGzBZ1 国外汇票foreign Bill
rV<yM$IA G5|xWeNgA d!{,[8& T)6p,l 国内汇票inland Bill
bmr.EB/ y&-wb'==p 68V66:0 T;w%-k\<r 跟单汇票documentary bill
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%t %a&Yt 'uGn1|Pvy s4Lqam! 空头汇票accommodation bill
5?kJ]: @QV|<NeH 0$b)@ SSYE& 原始汇票original bill
|y)R lb#d |lm k {_X%H/ ` :eXXE 改写||换新票据renewed bill
1Y$ gt wQgW9546 "1$OPt5 tH,}_Bp 即期汇票sight bill||bill on demand
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f%C l3R`3@ *>h"}e41 r@5_LD@f …days after date||…days after date…日后付款
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L#Uk= ;f#%0W{": GKu@8Ol-wu …months after date||…months after date…月后付款
9F845M V%g$LrLVe 6QkdH7Qf= 1q]V/V} 见票后…日付款…days after sight||…days sight
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"*CQ<@+ }26?bd@e` 见票后…月付款…months after sight||…months sight
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2hP4<;h 同组票据set of bills
Eqc&iS~ 0+jR,5| 3%{A"^S=} .0k ltnB 单张汇票sola of exchange||sole of exchange
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, `% k9@k. 远期汇票usance bill||bill at usance
(Gr8JpV Fi vgOa _U( b secD
`] 长期汇票long bill
6Qnerd%Ec #_0OYL`(mE nAPSs]D Wjc1 EW!2x 短期汇票short bill
fgIzT!fyz N7Vv"o zs|R#?a= 2eo]D
?} 逾期汇票overdue bill
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@{ *z1{ /?uA{/8 /\34o{ 宽限日期days of grace
Oya:{d&= nJ'FH[' ^kJ(bBY z+,l"#Vv 电汇telegraphic transfer (T.T)
x>:~=#Vi ,rj_P PDQC^2Z TbX#K:l 邮汇postal order||postal note (Am.)||post office order||money order
bC*( ,n<' Afa|6zZ> GcN[bH(@ ,l/~epx4v) 本票promissory note (P/N)
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m8{@D% g(Q)fw 押汇负责书||押汇保证书letter of hypothecation
ln4gkm<]t qd$Y"~Mco 7i^7sT8t Ua0fs|t1v 副保||抵押品||付属担保物collateral security
c6/+Ye =
h &Ui*w% 7|Z=#3INw \AFoxi2h 担保书trust receipt||letter of indemnity
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vpaU\D 承兑||认付acceptance
LpRl!\FY$ 3sr>?/>: UQ]WBS\ #._%~}U 单张承兑general acceptance
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有条件承兑qualified acceptance
99W-sV D1w;cV7/d i,#j@R@.C7 udw>{3> 附条件认付conditional acceptance
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%#5\^4$z|N 7b>FqW)% 部分认付partial acceptance
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