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。
B_XX)y %V 会计报表statement of account
zA/Fh(uX QI78/gT,d 9VSi2p* Hk=HO|&<XB 往来帐目account current
'UC1!Z |AS<I4+& .=9d3uWJ/ .-Dc%ap] 现在往来帐||存款额current accout
<*oV-A NB-%Tp*d ?MS!t6 0!tuUn 销货帐account sales
]<C]&03)) kr-5O0tmf ^@Z8_PZo aS~~*UHW 共同计算帐项joint account
"CZv5) jWdZ]0m F& !t\
sg 未决帐项outstanding account
1X9J[5|ll '"'RC O u^W!$OfZpp iU(B#ohW" 贷方帐项credit account||creditor account
e&!8UYP =T1Xfib Np/vPaAk F@zTz54t 借方帐项debit account||debtor account
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_CBMU'V </aQ MZ~N}y 应付帐||应付未付帐account payable
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Ie 7U2B=]<e- 应收帐||应收未收帐account receivable
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c&D[M]-/ D|^N9lDaQ A;o({9VH`Z 新交易||新帐new account
1qBE|PwBp q+cD NQqNBI?cr $8SSu|O+x 未决帐||老帐old account
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dx+v d OXn-!J90P 现金帐cash account
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skd} wSPmiJ/! {dn:1IcN .tQ(q=# 流水帐running account
S\!vDtD@ $1Zr.ERL|( bW=3X-
) 7PBE(d%m 暂记帐||未定帐suspense account
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OYzo 过期帐||延滞帐overdue account||pastdue account
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oK$Krrs0& 杂项帐户sundry account
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8J PsD)]V9%: w~Nat7nD nHRk2l| 详细帐单||明细表detail account
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4Z+8* Rw FA bOp% OhlK;hvdB* 呆帐bad account
'GiN^Y9dcc gGx(mX._L? 1&<o3)L: jicH 94#(] 会计项目title of account
DbX7?Jr 2)T;N`tNw O'{kNr{u [-\U)>MY(p 会计薄||帐薄account-book
G6G-qqXy6 FK`:eP{ >yHtGIHe- d2^/ 营业报告书||损益计算表account of budiness||business report
\7pEn `H$=h
r }pnp._j *X ;ch55\ 借贷细帐||交验帐account rendered
R. Fl5B *::.Uo4O }xi?vAaTl \NEk B&^n 明细帐account stated
g j]8/~lr K2e*AE* sUK|*y |5X59!
JL 与…银行开立一户头to open an account with
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b!{ " a,4E{7 DS>&|zF5l 与…银行建立交易to keep account with
:]CL}n$* svb7-.! z!18Jh ~(huUW 继续记帐to keep account
uOy/c 8` ,S(s f?ibyoXL kE8s])Z,+ 与…有交易to have an account with
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r;D !.q9:|oc 作成会计帐||有往来帐项to make out an account with
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8ki H$ g* _nEVmz!zg qSG0TWD!pq 清算||清理债务to make up an account
vyB{35p$ ccPWfy_ (Z[c7 u%E8&T8, 清洁帐目||与…停止交易to close ones account with
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;)m hsS&|7Pt vCSC: 结帐to close an account
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\ 清理未付款to ask an account||to demand an account
->.9[|lIg #N>66!/V o$Nhx_F !Ko> 结清差额to balance the account with
VwZ~ntk 6sQ;Z |!Pz GEh( pJ u a_w5o7 清算to settle an account||to liquidate an account||to square an account
_@[W[=|H "VSx?74q ilHf5$ jgG9?w)|u 审查帐目||监查帐目to audit an account
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m%3{ X;GU#8W Y)1J8kq_ 检查帐目to examine an account
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}F K<`Z@f3'w 转入A的帐户to charge the amount to As account
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3* 以计帐方式付款to pay on account
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\R]2YY`EP 代理某人||为某人on ones account||on account of one
7(h@5 NFx%e =#y;J(>~| su1fsoL0 为自己计算||独立帐目on ones own account
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v nQ+5jGP1 由某人收益并负风险on ones account and risk||for ones account and risk
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由某人负担for ones account||for account of one
a~_JTH4=t 7kE+9HmfMk ([>__c/Nd 6fo"k+S 按某人指示||列入某人帐户by order and for account of one
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(?|r% v G\J8s 列入5月份帐目for May account
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9F) 编入某中帐项下to pass to the account of||to place to the account of
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\X%FM"r 寄出清算书to send in an account||to send in render an account
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?<lS.s 9S}rTZkEq ~i?A! 支票薄cheque book
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u>1 b5^>QzgD 63Gq5dF u_9c> 支票陈票人cheque drawer
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" l$9k:#\FD 持票人cheque holder
r.zgLZ}3&V #.HnO_sK_ &Y=~j?~Xm uE9,N$\L_ 不记名支票cheque to bearer||bearer cheque
^?""'1iuQx |a#ikY _nd &k}B66 {Oy|c 记名支票||认人支票cheque to order
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9/! @XzfuuE] A~a 3bCX+" [ R+M .5 到期支票antedated cheque
HOWpTu( *.>@ Q`AlK"G, hwXsfh | 未到期支票postdated cheque
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T{+a48,; "ufSHrZv 保付支票certified cheque
c8uw_6#r(D _h}(jEd! T&pCLvkz BX[IWP\% 未获兑现支票,退票returned cheque
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wZVz :+jg311} 横线支票crossed cheque
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$^/$N 普通横线general crossing
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)$E){(Aa U3:|!CC)T 特别横线special crossing
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m3b g{}<ptx] y<- ]'Yts 空白支票blank cheque
\HzmhQb+m IW<rmP=R& \X*y~)+K` X(BxC<!D. 失效支票,过期支票stale cheque
@PNgqjd )yig=nn @Drl5C}+ %4!^AA% 普通支票open cheque
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5YJ*C 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
mTX:?> i3|xdYe$ )GG9[%H! N80ogio_Tk 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
0g:q%P0 nn:'<6"oV uNuFD|aQ. R~a9}& 支票换现金||兑现to cash a cheque
$nmt&lm AH'c:w]~ U'" #jT p#P<V% 清理票款to clear a cheque
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_(EZ I(R%j]LX& 保证兑现to certify a cheque
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Z; l([aKm# 3;Yd" -n|>U: 填写支票数额to fill up a cheque
iLBORT!; ]}b F5x*#/af e'$[PF 支票上划线to cross a cheque
Rjq\$aY}% #|je m Ip7#${f5M IowXVdm@6 开发支票to make out a cheque
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Co(N8>1 %JSRC<,a 3\P*"65 签发支票,开立支票to draw a cheque||to issue a cheque
ZlC+DXg#S EQ^]W-gN Dmi.@. 7:LEf"vRZ 透支支票to overdraw a cheque
MQw}R7 up['<Kt+a @R`6jS_gK Ua|iAD1 背书支票to endorse a cheque
|Y}YhUI& 8k:^( kByF 5%9Uh'y# UVlB= 请付票款||清付票款to pay a cheque||to honour a cheque
:t`W&z41 +j F|8 S[$9_J f D<FQVdP 支票退票to dishonour a cheque
~x9J&*zxM Hl%Og$q3 D1-w>Y# :35h0;8+ 拒付支票to refuse a cheque
<?IDCOt ? XZk%5t|t 6|q"lS*$S n6Uh%rO7S| 拒付支票to stop payment of a cheque
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XSE ?K pDEH~\ 提示要求付款to present for payment
{9Qc\Ij NvIg,@} rG~W=!bj nHbi{,3 见票即付持票人payable to bearer
[I%eRo[ JXkx!X_{ =/'>.p3/S v7@"9Uw} 支付指定人payable to order
l]&A5tz3 qk'&:A VFZyWX@#u .{ILeG 已过期||无效out of date||stale
|Tmug X7 Ji,;ri2i *>qc6d@' /cdLMm: 请给出票人R/D||refer to drawer
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1yF9zKs&_ [-l>fP0 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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GV *^
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c%,ky$'18 7^rT-f07 -tWxBGSa@ 9HN&M*} 支票
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UK^w;w2F 时间已过account closed
_Fj\0S" BR@gJ(2 Gl{'a1 tq}sedYhee 更改处应加盖印章alterations require initials
>clVV6B lgVT~v{U`n *$VeR(QN Iw?^ |QbCFihn
7W},5c 时间已过effects not cleared
6w3[PNd @~$=96^ c{D<+XM zBTxM 停止付款payment stopped
h){ #dU+& 8%4v6No&* aW|=|K D?Ol)aj? 支票毁损cheque mutilated
~IO'"h'w F\;l) |,n(9Ix {be|G^.c 汇款||寄钱to remit||to send money
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w5l[a/ 寄票供取款||支票支付to send a cheque for payment
23=wz%tF 4>Ht_B<< 8KR1
7i1 9(=+OQ6 寄款人a remitter
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@t\D? B"4A1! \N? lG q 1M_6X7PH 收款人a remittee
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9$J (Y&gse1}! 国外汇票foreign Bill
0V"(}!=2a c2GTN " S9b=?? M) FDBNKQV 国内汇票inland Bill
lnMU5[g{ o"N\l{ #s H,/=<Th;i 9ygNJX'~ 跟单汇票documentary bill
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's"aPqF? Q}lY1LT` 空头汇票accommodation bill
QRdtr 4rCw#mVtB @1k-h;`, Frx_aGLH1 原始汇票original bill
Y?oeP^V'u c2gZ<[~ $RRh}w\0^ ij_5=4aZ- 改写||换新票据renewed bill
WT 5 2 iy8Ln,4z( gz:US77 X"f] 即期汇票sight bill||bill on demand
GIkVU6Q} nGJ+.z 'OhGSs| L`w_Q2{sv …days after date||…days after date…日后付款
aNICSxDN JsX}PVuL [m<8SOMG( =':SOO7 …months after date||…months after date…月后付款
loyhNT= *L<<S=g$2 C2hB7?UGN eY:jVYG( 见票后…日付款…days after sight||…days sight
|mw3v> 8X\":l: PMj!T \B| HErG%v]nw 见票后…月付款…months after sight||…months sight
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a8y*Jz-E )4GCL(& 同组票据set of bills
?O#"x{Pk )Ee`11 #("E)P y&F&Z3t 单张汇票sola of exchange||sole of exchange
k <LFH( 6I5LZ^/ G9 c`)[- vF{{$)c 远期汇票usance bill||bill at usance
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rK UtB~joaR ukee.:{ 长期汇票long bill
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y[x <q4<3A 短期汇票short bill
m8 *)@e 0*/[z~Z-1 5q}7#{A {k<mN
Y 逾期汇票overdue bill
Y)C!N$=@Q b5%T)hn= _/}/1/y$Y N*}g+IS 宽限日期days of grace
K3J,f2Cn$ P[gYENQ Gl>*e|} >Cglhsb:N 电汇telegraphic transfer (T.T)
7Y1FFw| WSx0o} T^nOv2@, vSJ#
}& 邮汇postal order||postal note (Am.)||post office order||money order
+78cQqDY! e6'y S81 '!XVz$C y?xFF9W@H 本票promissory note (P/N)
Y$eO:67; yT C+5_7 =zwn3L8 fL ,D{D
QJ(B 押汇负责书||押汇保证书letter of hypothecation
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副保||抵押品||付属担保物collateral security
zHQSx7Ow 5 X:OUu; a`; nB E `z6I][Uf 担保书trust receipt||letter of indemnity
39Tlt~Psz Uf\U~wM< y9Q.TL>=[ YyD0g9{ 承兑||认付acceptance
%2`.*]L V\r2=ok@y ![aa@nOSa @A8@j%CK1 单张承兑general acceptance
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8JM.:, L<ET"&b;4 有条件承兑qualified acceptance
L-Pq/x2r e#|YROHf HV8=b"D" 7E\k97#G 附条件认付conditional acceptance
->a| R2f^dt^ |aS272' h=MEQ-3jg 部分认付partial acceptance
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