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。
PSc=k0D 会计报表statement of account
Z`*V9 u[qy1M0 n@`3O'S bZ_&AfcB 往来帐目account current
b]]k\b v.W! SLuQv?R}9 \!-]$&,j4 现在往来帐||存款额current accout
F,_cci`p MNs<yQ9I' W,~*pyLdO eSoX|2g 销货帐account sales
0c>>:w20D XF: wsC s>;"bzzq `G ":y[Q 共同计算帐项joint account
J.rS@Z`~7 r5&c!b \ ^RnQX#+ ( &m1* 未决帐项outstanding account
9y\nO)\Tv 8TYh&n=r u0R[TA3 IRM jL.q 贷方帐项credit account||creditor account
DQhHU1 [%>*P~6nK {Q/@ Y.~<
!& c%!
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M(8xwo-W 应付帐||应付未付帐account payable
IO#)r[JZ "Io-%Su+ rKPsv*w ' q9Ejig 应收帐||应收未收帐account receivable
r;f
\^hVy &h[)nD yYOV:3!" h1>.w
pr 新交易||新帐new account
akw:3+` R GV{KL BCExhp >`30 ib 未决帐||老帐old account
y~_x ?_pd#W=! Ypm*or JBQ>"X^ 现金帐cash account
#euOq MS SHMR p"\-iY] Y\!:/h]E& 流水帐running account
z=k*D^X rGH7S!\AM ?{Xp'D\z /x-tl)(s= 暂记帐||未定帐suspense account
(`n*d3 J!rZskd X pXhg*}K UL7%6v{'* 过期帐||延滞帐overdue account||pastdue account
EI9Yv>7 d{ 7.5\LTM>9e :\#]uDT2= ku^2K 杂项帐户sundry account
\@2sI t[%=[pJHW RkdAzv!Y7 Rx<[bohio 详细帐单||明细表detail account
DF#WQ8?$] x^F2Ywp% ,Ur~DXY F7x< V=4{ 呆帐bad account
s|!b: Ms` /|e"0;{ (aCl*vV1 9]8M {L 会计项目title of account
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^X 会计薄||帐薄account-book
OaxE3bDT xcIZ'V D+_PyK~jc eWx6$_| 营业报告书||损益计算表account of budiness||business report
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@p2dXJeR< -ap;Ul? 借贷细帐||交验帐account rendered
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zT+yZA.L J>Rt2K 明细帐account stated
FkECY .'AHIR&> L@R%*-a R}+/jh2O| 与…银行开立一户头to open an account with
-+I! (? Q+ST8 s_h< kAk,:a;P 与…银行建立交易to keep account with
9'8oOBqm3% $l[*Y qaGIU`}:$A k~?}z.g( 继续记帐to keep account
d`nS0Tf' ;%z0iZmg 't_=%^q o_*|`E 与…有交易to have an account with
i+cGw $ .Z2Rdlv( }>XSp)"{l u!`C:C' 作成会计帐||有往来帐项to make out an account with
>%3c 1 2RXGY m<f{7]fi5 `oz7Q(` 清算||清理债务to make up an account
)LhO}zQ h+^T);h};| /eMZTh*1P D\l.?<C 清洁帐目||与…停止交易to close ones account with
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]D-48o0 q(p0#Mk,E 结帐to close an account
z|?R=;,u` S&uL9)Glb (Mm{"J3uv n)7icSc 清理未付款to ask an account||to demand an account
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IMj_ ^[Er%yr0 结清差额to balance the account with
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jF* dGteYt_F 9cmJD5OO q5W'P> 清算to settle an account||to liquidate an account||to square an account
1;gSf.naG {G0)mp, uWInx6p `^_: 审查帐目||监查帐目to audit an account
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检查帐目to examine an account
Yc V~S#b [;f"',)y, `~]ReJ!X% ,7g;r_qwA 转入A的帐户to charge the amount to As account
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[K K)@}Ok"#\4 Mv=cLG?X 以计帐方式付款to pay on account
E}=,"i k-e@G' 4"{wga~%/ dSZ#,Ea" 代理某人||为某人on ones account||on account of one
R4(8]oUW ~&:R\ 3Q}Y?rkJ5 xH[yIfHkG@ 为自己计算||独立帐目on ones own account
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vNSf:5H$ 由某人收益并负风险on ones account and risk||for ones account and risk
A%2}?Ds |pR$' HO $@kw>2 UYOn
p7R< 由某人负担for ones account||for account of one
6w;|-/:` " G6jUTt }2,#[mM ?|GxVOl 按某人指示||列入某人帐户by order and for account of one
>NA7,Z2. 'e64%t odf^W
Q$L(fHkw 列入5月份帐目for May account
30E v" [Mc5N kG$8E E0]h|/A] 编入某中帐项下to pass to the account of||to place to the account of
X2YOD2<v ug"<\" ha! "BR 4"x;XVNM[ 寄出清算书to send in an account||to send in render an account
2] G$6H "@w%TcA UiZp-Y%ki H<}eoU. 支票薄cheque book
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F TeCpT2!5j 支票陈票人cheque drawer
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vcO`j<` /.YAFH|i)" s[@>uP 持票人cheque holder
zf>^2t*\ n o+tVm| /8t+d.r;/ \nAHpF 不记名支票cheque to bearer||bearer cheque
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9XqAjez\ yUmsE-W M6iO8vY 记名支票||认人支票cheque to order
S/<"RfVU#o ZWRRh^ D#Yx,`Ui EQ63VF 到期支票antedated cheque
"Lq|66 )]c3bMVE- (2bZ] uoY`qF.` 未到期支票postdated cheque
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]3nzIr 保付支票certified cheque
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bPIXb H4'DL'83 未获兑现支票,退票returned cheque
5Sjr6l3Vq8 ;s\;78`0 TF0-?vBWh v<3o[m q 横线支票crossed cheque
0SYf<$ f./m7TZ zP(=,)d V l~Y 普通横线general crossing
%:w% o$ PL9eU y 2iPmCG 8\)U|/A7 特别横线special crossing
Yl&tkSw46 P A6KX5 7}'A)C>J; x #tu 空白支票blank cheque
!q$&JZY ?l,
X!o6 O/Y\ps3r }xf='lE 失效支票,过期支票stale cheque
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]J @UpC{M--Wr 普通支票open cheque
yD[zzEuQ ^s2m\Q( t$H':l0 Ac[|MBaF 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
p`ADro* 2fzKdkJhe &8]#RQy{f 9'n))%CZ. 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
pG!(6V-x<E &gA6+b' WO.0K5nfk ;v,9v;T 支票换现金||兑现to cash a cheque
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? -v;n"Zy1 清理票款to clear a cheque
Jtp>m?1Ve jcEs10y C{UF~ 6wb^*dD92 保证兑现to certify a cheque
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w.J%qWJq K,eqD< 填写支票数额to fill up a cheque
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r"{Is?yKe x?, ~TC4 p-5Pas 支票上划线to cross a cheque
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kqVg2#<@M (O8,zqP9l ${hyNt 开发支票to make out a cheque
VLcyPM@"Q! {q&@nm40 r=fE8[, 8yE!7$Mj 签发支票,开立支票to draw a cheque||to issue a cheque
Md8(`@`o e7@li<3>d 29"mE;j ?SC3Vzr 透支支票to overdraw a cheque
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bFm bnijM/73 $d'CBsu|< 0TTIaa$ 背书支票to endorse a cheque
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=QiPK f5@.^hi[ p{NPcT%& )fNGB]% 请付票款||清付票款to pay a cheque||to honour a cheque
MWBXs75I p1Q/g Il r2RBrZ@1 C@%iQ]= 支票退票to dishonour a cheque
$ "Afy)Ir za,6du6 B ,V(LTE saatU;V 拒付支票to refuse a cheque
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hn xb%/sz(4 j7f5|^/x3 r+o_t2_b* 拒付支票to stop payment of a cheque
('=Z}~ #`/bQ~s f[x~)= xXO RIlD 提示要求付款to present for payment
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>yX/+p_ Truc[A.2Z C?,*U 见票即付持票人payable to bearer
iBucT"d] >wA+[81[ ri: ,q/-
sTiYf 支付指定人payable to order
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htMRB)9 ?fV?|ZGZI 已过期||无效out of date||stale
a_Jb>} )`^ /(YG 012Lwd C#0brCQq3 请给出票人R/D||refer to drawer
Wj&nUp{ 975
_d_U ?H`j>]%& )#a7'Ba 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
?z3] 0*/kGvw`i [P{a_( e^zHw^js 文字与数字不一致words and figures differ
RB[/q: Apmw6cc YGETMIT( e gI&epN 支票
z?4=h Sy
wqP2Gw7jh6 时间已过account closed
$C uR}g zd.'*Dj +Juh:1H ?pqU3-knH 更改处应加盖印章alterations require initials
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/=J} BKay*!'PX 4@h;5 /D'M 24
;g+]klR! 时间已过effects not cleared
=G4u#t) 9Sz7\W0 l[oe*aYN7 WqE
'( 停止付款payment stopped
5rloK" a ~opE!|m <!F3s`7~ ,:UX<6l
R 支票毁损cheque mutilated
>I^9:Q GJ,aRI nR[^|CAR :b@igZ< 汇款||寄钱to remit||to send money
{n&Uf{ R!6=7 |cgui FshC )[w, 寄票供取款||支票支付to send a cheque for payment
cDIBDC '1-maM\r @^&7$#jq% JYJU&u 寄款人a remitter
id?E)Jy O m9jtWk gi$XB}L+X "}zt`3 收款人a remittee
C6]OAUXy:F to> nQ-mmY># $(rc/h0/E 国外汇票foreign Bill
|>+uw|LtZ pRrHuLj^ 50$W0L$ A
gWPa.'3 国内汇票inland Bill
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`_(<H R\O.e 5FOqv=6S 跟单汇票documentary bill
q7_+}"i (>7>3 G3a7`CD i=#F)AD^5# 空头汇票accommodation bill
E ]f)Os$ ue\t ,*KYd `q_<Im%I gKi{Y1 原始汇票original bill
JN(-.8< {dzoEM[
1s Ch5+N6c^ kO_5|6 改写||换新票据renewed bill
VaR/o# tJU-<{8 !Zjq9{t\" G5Yk bw# 即期汇票sight bill||bill on demand
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^9tYNn f^b K=# L0"~[zB]N …days after date||…days after date…日后付款
m4m<nnM Apfnx7Fv LW:1/w&pv RUo9eQIPD …months after date||…months after date…月后付款
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1> {_>em*V b @Rq}nq=k mYv(R!37' 见票后…日付款…days after sight||…days sight
lm0N5(XP Vw~\H Gs/~ X.V[0$.; -d=WV:G%e 见票后…月付款…months after sight||…months sight
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rHC) 7o]HQ[ xO tef^ShF] 同组票据set of bills
Nneo{j |J>WC}g@n K7(MD1tk 8@\7&C(g17 单张汇票sola of exchange||sole of exchange
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( ',=g; 远期汇票usance bill||bill at usance
r'4:)~]s K$[$4 dX] .\:J~( h~}.G{" 长期汇票long bill
"484n/D AkBMwV Da1aI]{I Xm!-~n@-m7 短期汇票short bill
diT=x52 n/Dp"4H%q mUP. rb6 {D`T0qPT[ 逾期汇票overdue bill
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W^4F 7hw .B'7 宽限日期days of grace
Jjm|9|C, n"D ?I g@ith&*=h U5r}6D!) 电汇telegraphic transfer (T.T)
$)Bg JDr =;L*<I b[ w;i]2 g P}+wbk 邮汇postal order||postal note (Am.)||post office order||money order
:k=mzO<& KY9n2u&4 8y2+$ NL"G2
[e 本票promissory note (P/N)
47>>4_Hz Z;DCI-Wg zu\`1W^
ku&k'V 押汇负责书||押汇保证书letter of hypothecation
j? i#L}.I 2I'~2o Y
wDt.6(+, ^+|De}`u 副保||抵押品||付属担保物collateral security
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#1G.H D-p.kA3MJ 担保书trust receipt||letter of indemnity
*%FA:Y gE7L L=x dY!Z !nf-}ze{ 承兑||认付acceptance
Kq6jw/T /bRg?Q Jh/ E@}' ?h8{xa5b 单张承兑general acceptance
YA]5~ZE\ _2ef LjXQ (R}ii}& t#E}NR 有条件承兑qualified acceptance
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TkR 4@3[ b{7E;KyY, 附条件认付conditional acceptance
G;iEo4\? N:5[,O<m_ $&I'o ){;02^tX 部分认付partial acceptance
qdD)e$XW,