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。
!0<,@v" 会计报表statement of account
&s>Jb?_5Mx M x"\5i )Hr`MB R2vlFx/ 往来帐目account current
Q\sK"~@3 ]\HvK CN} deh*Ib:(S !&@615Vtw 现在往来帐||存款额current accout
qwAT>4 !ULn7\@ o}p n0KO, C~exi[3 销货帐account sales
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&A0M ZXPX,~ 5o A?OQE9' +R:(_:7 共同计算帐项joint account
{R{=+2K!|k a(ZcmYzXU P@~yx#G 0jWVp-y 未决帐项outstanding account
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=($xG#g` 贷方帐项credit account||creditor account
0JujesUw( #~=RyH Q22 GIr W[r>.7>?h 借方帐项debit account||debtor account
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oJ.j8 应付帐||应付未付帐account payable
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uCB=u[]y4 &5!8F(7 应收帐||应收未收帐account receivable
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wx< Yx`n:0 新交易||新帐new account
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iH'p>s5L ,<X9 Y
2B 未决帐||老帐old account
Rf% a'b a$fnh3j[ b\,+f n {Y1Ck5 现金帐cash account
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:b tO&^>&;5 流水帐running account
X5w$4Kj&4l q1ma%eiN #lO Mm9 UC$ppTCc? 暂记帐||未定帐suspense account
TkF[x%o )LCHy^' 5~S5F3 tT._VK]o&R 过期帐||延滞帐overdue account||pastdue account
/zox$p$?h vw@S>GlGg bhs
_9ivw J9 I:Q<; 杂项帐户sundry account
(w zQ2Dk )YI(/*+] DW3G '0,^6'VWOV 详细帐单||明细表detail account
x|29L7i BL4-7 [PbOfxxgA iJ|uvPCE 呆帐bad account
MfkN]\Jyw UL9n-M= $NO&YLS@ HOJV,9v N 会计项目title of account
. 'yCw#f P+HXn8@ EBmt9S A_UjC` 会计薄||帐薄account-book
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Jm 营业报告书||损益计算表account of budiness||business report
#Rr%:\* ]]Ufas9 !1b;F*H cl/_JQ& 借贷细帐||交验帐account rendered
8a"%0d# C9 j|OSgk a-J.B.A$Z/ N4HqLh
23H 明细帐account stated
7IM@i>p% \lNN Msd& lk80#( :Z Jfl!#UAD|n 与…银行开立一户头to open an account with
II=79$n`G S0W||#Pr 3irl
(;v )BfAw 与…银行建立交易to keep account with
YZJyk:H\ 2I{"XB ,"79P/C _h1mF<\ X^ 继续记帐to keep account
_u9Jxw?F@Y is@?VklnB J9S>yLQK f6"Z'{j 与…有交易to have an account with
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+mg {BU;$ w@fi{H(R Fv`,3aNB 作成会计帐||有往来帐项to make out an account with
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<D Yu2Bkq+ "-V"=t' Nmh*EAJSy 清算||清理债务to make up an account
]')RMg zM* ~4cC/"q$X zT-_5uZQ KJZ4AWH` 清洁帐目||与…停止交易to close ones account with
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@l x'R`.
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x]ot 2 ;i:d+!3XwC <p"iY}x[H 清理未付款to ask an account||to demand an account
9=2$8JN=(l IIx#2r Uf+%W;} N
Q2E 结清差额to balance the account with
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eCM<] FaJ &GOM, 清算to settle an account||to liquidate an account||to square an account
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VyGJ=[ ] 审查帐目||监查帐目to audit an account
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AyP Mf``_=K &@YmA1Yu)E x-3\Ls[I 检查帐目to examine an account
lnR{jtWP $E.I84UfX I,8Er2;) ?6Y?a2 | 转入A的帐户to charge the amount to As account
HHsmLo c4 wD)XjX c!9nnTap [cp+i^f 以计帐方式付款to pay on account
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O-Ow! }`~+]9< sON|w86B 代理某人||为某人on ones account||on account of one
d>C$+v> %bfQ$a: K(Bf2Mfq N?"] 为自己计算||独立帐目on ones own account
HA>OkA/ _a T5jR= :6\qpex 9qG6Pb 由某人收益并负风险on ones account and risk||for ones account and risk
*!7O~yQ ~R92cH>L JFk
lUgg !Q0w\j h 由某人负担for ones account||for account of one
6,{$J k+pr \d ~ c\ l kD-\ N//KPh 按某人指示||列入某人帐户by order and for account of one
'1s0D] ZExlGC B_m8{44zM OpYY{f 列入5月份帐目for May account
W9GVt$T7 hZ I&W=Q[m _"rgET`vW 编入某中帐项下to pass to the account of||to place to the account of
@2 fg~2M1 f=K]XTw~ ut7zVp<" ^3L0w}# 寄出清算书to send in an account||to send in render an account
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0I-p A{D];pE` 支票薄cheque book
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k_nql8H RdRp.pb8 *wB1,U{ %/ #NK1&M 持票人cheque holder
_^%,x %aVq+kC h -4{<=y?"a \n|EM@=eE 不记名支票cheque to bearer||bearer cheque
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H]Z$OpI 4)urU7[ &) 8>in_h9 记名支票||认人支票cheque to order
K^<BW(s N~zdWnSZ@G U>}w2bZ* ?QdWrE_
到期支票antedated cheque
@YTaSz$L a'yK~;+_9 @>Km_Ax ^ Q ? 未到期支票postdated cheque
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O`t&ldU y(yHt=r 保付支票certified cheque
!9VY|&fHe O23k:=Av m'=Crei ?Z[[2\DR 未获兑现支票,退票returned cheque
ytJ/g/,A0i (m(JK^ ~H<6gN<j(. ~/iKh11 横线支票crossed cheque
aP@N)" 9x9 T<cx ZdWm:(nkU h_3E)jc 普通横线general crossing
U,{eHe ?>T &d?CCb$|0Y `MN4uC V1`o%;j 特别横线special crossing
:v&$o'Sak u$Jz~:=, ;)z:fToh u5b|#&-mX 空白支票blank cheque
Ma']?Rb` h-K_Lr] =M[bnq*\ i0kak`x0 失效支票,过期支票stale cheque
.*S#aq4S _Gi4A G+"t/?/ :B5Fdp3 普通支票open cheque
;oKZ!ND {{D)YldtA %i9E @EV FF(#]vz ' 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
/hH )D5"ap]fX < #}5IQ5`Z j<99FW"@e 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
kYqU9cB~ bz2ztH9 n n,V[eW#m'L %G_B^p4 支票换现金||兑现to cash a cheque
FaQe_; r4XK{KHn ll<Xz((o 8:c-k|CX 清理票款to clear a cheque
+\c5]` F|o:W75 3G)#5Lf< Yz/md1T$ 保证兑现to certify a cheque
5j<mbt} vMi;+6'n> 9N%We|L,c D9CaFu 填写支票数额to fill up a cheque
&0OG*}gi hOu3 bA .9 on@S q77;ZPfs8 支票上划线to cross a cheque
"3)C'WlEy/ x=hiQ>BIO0 8>2.UrC |+FubYf?$ 开发支票to make out a cheque
HZzD VCU 7a=gH2]& zl>nSndRE 3nIU1e 签发支票,开立支票to draw a cheque||to issue a cheque
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Mn ; w;[NH/A^a J{p1|+h% '8RsN-w 透支支票to overdraw a cheque
L3u&/Tn2 ^pAAzr"hv Ja7R2-0ii# @w#-aGJO 背书支票to endorse a cheque
d6?j`~[7#- 8rnwXPBN Fh?gNSWq6 $Uq|w[LA 请付票款||清付票款to pay a cheque||to honour a cheque
?>D+ge Yh@JXJ> n71r_S* ?K$(817 支票退票to dishonour a cheque
w=0(<s2 1y4|{7bb Uu10)/.LC 3Gp$a;g 拒付支票to refuse a cheque
?Ny9'g>? 0rQMLx >a!/QMh m)ky*"( 拒付支票to stop payment of a cheque
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?{v' 提示要求付款to present for payment
?hZAxR\ !fV+z%: 7X`g,b! <,3a3 见票即付持票人payable to bearer
a5dLQxb 4qb/daE:Z gDQ^)1k 6+#Ydii9E 支付指定人payable to order
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Hp 已过期||无效out of date||stale
\#8D>i?m 6+:iy'- a(m2n.0'> b<tNk]7 请给出票人R/D||refer to drawer
N~nziY*C,* paA(C|%{ wm+};L&_ 6B8VfQ9[ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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pIv#? P7[h-3+^ #>a\>iKQ2q 文字与数字不一致words and figures differ
iOf<$f E'f{i:O"~ Ij7p'a *[Imn\hu 支票
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2,y|EpG# 时间已过account closed
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7`BP%6 更改处应加盖印章alterations require initials
6lZ3tdyNo 3xy<tqfr WSPI|#Xr% zF@/K` _f7 9wx\B
"-E\[@/ 时间已过effects not cleared
_kC-dEGf!y w$>u b@= PioZIb/{ K$z2YJ% 停止付款payment stopped
#]-SJWf3 e_^26^{q \Zb;'eDv mwO6g~@` 支票毁损cheque mutilated
NYhB'C2 44J]I\+ A_rGt?i Q1lyj7c#x 汇款||寄钱to remit||to send money
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J+ ;c uIY#e<)}G MnmVl"(/ 寄票供取款||支票支付to send a cheque for payment
2V]UJ< g9OY<w5s] UklUw )J=! L\ 寄款人a remitter
D2#ZpFp"h >:SHV W &.3"Uo\# Xa[.3=bV? 收款人a remittee
>[)7U _|p L]7=?vN=8 @?ebuj5{e [\]50=& 国外汇票foreign Bill
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O8{k 国内汇票inland Bill
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KV91)U 'I|v[G$l <(#(hDwy 跟单汇票documentary bill
_!#@@O0p/h 'JtBZFq #Bze,?@ _=r6=. 空头汇票accommodation bill
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P_]3f 原始汇票original bill
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mntp 2F[ q). E#RDqL*J 改写||换新票据renewed bill
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6i lM`2sy 即期汇票sight bill||bill on demand
/A\8 mL8 Ha#=(9. + /G2fhE AD>e?u …days after date||…days after date…日后付款
@)F )S7 KRbvj !vi>U|rh _~m5^Q& …months after date||…months after date…月后付款
-]Bq|qTH[( Y;eZ9|Ht9 ';Ea?ID Oamg]ST 见票后…日付款…days after sight||…days sight
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BV 见票后…月付款…months after sight||…months sight
x^qVw5{n nUr5Qn? Ufj`euY 1.JK33 同组票据set of bills
;1W6G=m 'c&Ed \&:nFb%= g9pZ\$J& 单张汇票sola of exchange||sole of exchange
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N e4$H&'b| iozt&~o Rh2+=N<X 远期汇票usance bill||bill at usance
]]![EHi(\ g'f@H-KCD @u+]aI!`- E =67e=h 长期汇票long bill
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N+ Hvauyx5T w(Ovr`o?9t 短期汇票short bill
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Ag 逾期汇票overdue bill
gaxsv[W>^ ja'T+!k pX<`+t[ ;+_:,_ 宽限日期days of grace
~At7 +F[ {W`%g^Z|H /N+dQe P5V}#;v 电汇telegraphic transfer (T.T)
o[4}h:> dq "cGk)s .sW|Id ) VCfl`Aq'l 邮汇postal order||postal note (Am.)||post office order||money order
m~ABC#,2 @;4zrzQi7 q q`4<0 I> //MUeTxR 本票promissory note (P/N)
s^TZXCyF o ?81c 4w ]c*4J\s FUzzB94a 押汇负责书||押汇保证书letter of hypothecation
Jr4Ky<G_i P; no? a!SiX <=&`ZH 副保||抵押品||付属担保物collateral security
dQX6(Jj klYX7? 2'Uu:Y^ U>SShpmZA 担保书trust receipt||letter of indemnity
@4C% +- E=Bf1/c\ y<3-?}.aZ !F-w
3
] 承兑||认付acceptance
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+\d
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34>X`[o 有条件承兑qualified acceptance
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/maJtX' 4at?(B+ 9=tIz 附条件认付conditional acceptance
G*MUO#_iuh 8Fh)eha9f 372rbY ; 2#y7! 部分认付partial acceptance
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