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。
jNhiY 会计报表statement of account
C#d.3t 4{=zO(> As
}:~Jy| *pK bMG# 往来帐目account current
i t.Lh'N;T IL;JdIa j*+[=X/ 8yij=T* 现在往来帐||存款额current accout
YRa{6*M s!(O7Ub .<%2ON_ n}/?nP\% 销货帐account sales
M3P\1 r6S-G{o }K':tX? un([3r 共同计算帐项joint account
7DZxrVw %Xc50n2Z U l8G R {9:[nqX 未决帐项outstanding account
$c"byQ[3S ntR@[)K 5x856RQ' {w:*t)@j 贷方帐项credit account||creditor account
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__ 借方帐项debit account||debtor account
omz%:'m`~ 7[z^0?Pygf e.-+zkQ8EI &O8vI,M 应付帐||应付未付帐account payable
r9MS,KG8 DwSB(O#X @uA=v/>+ >=Bl/0YH 应收帐||应收未收帐account receivable
! |4fww BNi6I\wa _G3L+St N{+6 V`\ 新交易||新帐new account
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未决帐||老帐old account
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现金帐cash account
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WH 流水帐running account
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)<ig6b% $-^
;Jl 7sypU1V6 暂记帐||未定帐suspense account
F:$*0! !AR@GuQPE EBQ,Ypv I{nrOb1G( 过期帐||延滞帐overdue account||pastdue account
GZxPh&BM? w-{a>ZU0 DP@F-Q4 A4K8DP 杂项帐户sundry account
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e \9t/*%: 详细帐单||明细表detail account
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|]Rk iQd,xr 呆帐bad account
DpbprT7_ aHR+4m~) }[;{@Zn m=[3"X3W1V 会计项目title of account
_^ZBSx09) }1kZF{KD<[ t~v_k\`{ tD^$}u6 会计薄||帐薄account-book
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F+<e9[ ~o8 营业报告书||损益计算表account of budiness||business report
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>,6%Y3 借贷细帐||交验帐account rendered
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o?y4X Zjkg" vu@@!cT6e 明细帐account stated
0<[g7BbR jp+s[rRc\{ )z\ 73|w jvQpfd 与…银行开立一户头to open an account with
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Kfoos 'O^<i`8U] Xmny(j)g 与…银行建立交易to keep account with
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B9:u 继续记帐to keep account
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}=ob *{!E`),FX 与…有交易to have an account with
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frRO? .b|!FWHNS gP2<L5&Z, 作成会计帐||有往来帐项to make out an account with
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@ Mi<l;ZP SG@E*yT1 清算||清理债务to make up an account
R ~? 9+ %CV.xDE8 Yln[ZmK9g rVM?[_'O 清洁帐目||与…停止交易to close ones account with
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3Tv-X ms6dl-_t 结帐to close an account
kYZj^tR O`f[9^fN 3of0f{ZTj UO(?EELm 清理未付款to ask an account||to demand an account
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V~O@JP ]D<3yIGS 结清差额to balance the account with
iE#I^`^V tHmV4 H$ QV>hQ]L 8SN4E 清算to settle an account||to liquidate an account||to square an account
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I WesEZ\V 审查帐目||监查帐目to audit an account
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检查帐目to examine an account
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>7(S%#N 转入A的帐户to charge the amount to As account
.$zo_~ mR n{=N f|= <P_B|Y4N/ ~m&q@ms& 以计帐方式付款to pay on account
UF;iw P( 1Z O0QK `F/)* ^q\9HBHT 代理某人||为某人on ones account||on account of one
vt(cC)) "$ U!1 /JQY_>@W )KKmV6>b 为自己计算||独立帐目on ones own account
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m 6tN!] !h>aP4ofT 由某人收益并负风险on ones account and risk||for ones account and risk
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M v 由某人负担for ones account||for account of one
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A 按某人指示||列入某人帐户by order and for account of one
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列入5月份帐目for May account
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NT9dX wg=-&- 编入某中帐项下to pass to the account of||to place to the account of
V]P%@<C MXrh[QCU) HBcL1wfS i7foZ\btFc 寄出清算书to send in an account||to send in render an account
M5c~-}Ay l g*eSx>M 7(B"3qF8| h5}:>yc 支票薄cheque book
yc.9CTxx -}9># <v vu`,:/|h s'=w/os 支票陈票人cheque drawer
+K7oyZg e<r}{=1w ;}4^WzmK^( o>o! -uf 持票人cheque holder
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@<C<rB8R y\zRv(T= i]}`e>fF 不记名支票cheque to bearer||bearer cheque
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`lC] Q=#N4[W' !b8.XGo 记名支票||认人支票cheque to order
OtZc;c TcOmBKps' [xH Hm5$ Mh8s @g 到期支票antedated cheque
v&Oc,W $n* wS, ZHimS7 G!.%Qqs 未到期支票postdated cheque
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'=? \&b1%Asyz UQ}#=[)2e kR65{h"gZT 保付支票certified cheque
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$M| N'~l,{ =_Ip0FfK! 未获兑现支票,退票returned cheque
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;m 横线支票crossed cheque
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iaHLpk ;3Z6K5z*f Eh&-b6: 普通横线general crossing
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O_ Z~v-@ 特别横线special crossing
,dXJCX8so L&hv:+3N 36UUt!}p 4KB>O)YNg' 空白支票blank cheque
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$P 0[.T`tpN' P@FE3g nd,2EX<bE 失效支票,过期支票stale cheque
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0 p uUJH^pW DdCNCXU 'q\[aKEX= 普通支票open cheque
u{5+hZ $3]]<oH +'{d^-( ( Wgb L9'}B 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
|syvtS{ qh#?a' (D2N_l(`< hw2Sb,bY 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
=XFyEt _&e$?hY yR1v3D4E #:s*Hy= 支票换现金||兑现to cash a cheque
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.[Z N2.Ym;^ kK/([! #oJ%i+V 清理票款to clear a cheque
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]z J*4T|#0 nrKir 保证兑现to certify a cheque
Ynl Zyw! AmB*4p5b RC!9@H5S# #Wq@j1? 填写支票数额to fill up a cheque
i-,_:z=J )6{,y{5! / "@cv{ h^'+y1 支票上划线to cross a cheque
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3<2ds I lZ$Jd v]y=+* A 88Vl1d&b 开发支票to make out a cheque
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v)JS4KS 8*^*iEsR 签发支票,开立支票to draw a cheque||to issue a cheque
6 -BC/ 3;F up4!4} xu.TS `t>:i!s/ 透支支票to overdraw a cheque
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x2kHZ ,L\>mGw #N'bhs 背书支票to endorse a cheque
EN5F*s@r S]?I7_ +S@[1 N dg#w!etB 请付票款||清付票款to pay a cheque||to honour a cheque
]v#T9QQN )i<Qg.@MX A`*Sx"~jdx HjY! ]!4p 支票退票to dishonour a cheque
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0Gmr VjJ}q*/3e 拒付支票to refuse a cheque
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(?fyd U% OlYP$g lsU`~3nr C?g<P0h 拒付支票to stop payment of a cheque
%[on.Q'1]2 3x)jab /L=Y8tDt 3cc;BWvM 提示要求付款to present for payment
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M 见票即付持票人payable to bearer
lT_dzO HqXS-TG iUlSRfrC$# u<EPK*O* 支付指定人payable to order
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m2[J5n?zLL 已过期||无效out of date||stale
Lc0=5]D "Fz1:VV& ^GNL:D%6d 4jW <*jM 请给出票人R/D||refer to drawer
pzb`M'Z?C *RFBLCt T>w;M?`9K d'[q2y?6N 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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aWcK6 S}6xkX gdS@NUM j+Q+.39s-~ 文字与数字不一致words and figures differ
&3:<WU:U ?;ZnD(4? WTu!/J<\ 4jC7>mE 支票
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vJe c+a 时间已过account closed
} wx(P3BHD szp.\CMz .>p.k*vU BOv ^L?)*Z 更改处应加盖印章alterations require initials
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9L 时间已过effects not cleared
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D 停止付款payment stopped
R| XD#bG oz7=1;r VP*B<u i:H]Sb)<b 支票毁损cheque mutilated
zICrp 9/{ 8Y& ~Xc1y!"9* |Rz}bsrZ 汇款||寄钱to remit||to send money
{Rn*)D9 `bWc<4T GN+!o($ {dlG3P='`f 寄票供取款||支票支付to send a cheque for payment
ps*iE=D L;fz7?_j v!AfIcEV [d=BN ,? 寄款人a remitter
#4V->I mteQRgC S";}gw?r6 +pe\9
F 收款人a remittee
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!MH 国外汇票foreign Bill
a!.Y@o5Ku %&eBkN!T CIz_v.&: 6iY(RYZ7- 国内汇票inland Bill
KON^ TJ|do`fw> $|VdGRZ1 zrwzI+4 跟单汇票documentary bill
L%Ms?`i, be [E^% RY\0dv> K14v6d 空头汇票accommodation bill
zL3I!& z2 .f|)od[ 1w+)ne_& =[0|qGzg 原始汇票original bill
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H 'fZ\uMdTx C1OiM b(: 改写||换新票据renewed bill
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Z" 即期汇票sight bill||bill on demand
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@)Ans z~/e\ >|mZu)HIY; …days after date||…days after date…日后付款
(Mw+SM3< $Qxy@vU m@YK8c#$ <Vh}d/ …months after date||…months after date…月后付款
K*M1$@5 ),2|TlQ {D8yqO A} #P
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见票后…日付款…days after sight||…days sight
Y4[oa?G S$46YQ NMzq10M=6 k&npC8oA 见票后…月付款…months after sight||…months sight
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&?( pk6<wAs*?# 同组票据set of bills
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单张汇票sola of exchange||sole of exchange
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^z5 远期汇票usance bill||bill at usance
H;#C NB<e 2I7|hZ, \5j#ad N|/gwcKe 长期汇票long bill
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D2& 短期汇票short bill
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@?gRWH;Pq 逾期汇票overdue bill
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bk]g}s fZQ2<*)pqO # hw;aQ 宽限日期days of grace
+`!>lo{X OF,_6"m cv. j V7D<'! 电汇telegraphic transfer (T.T)
iDdR-T| Y Azj>c& S|?P#.=GX m= %KaRI 邮汇postal order||postal note (Am.)||post office order||money order
3,J{! 2'Raj'2S4 n*caP9B WkV0,_(P 本票promissory note (P/N)
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p ""IPaNHQ e}(8BF iO$ ?No 押汇负责书||押汇保证书letter of hypothecation
y( UWh4?t # wyjb:Ql W,:j>vg zoBp02j 副保||抵押品||付属担保物collateral security
O2xqNQ`d SJE!14|e )JU`Z@?8 V7vojm4O 担保书trust receipt||letter of indemnity
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s1d_ {fY(zHC X|L_}Q7 %}unlSTPP 承兑||认付acceptance
~+PK Ws'}F Z7 ++c<|p 2} _^~8 @KJmNM1]V 单张承兑general acceptance
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有条件承兑qualified acceptance
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t {;o54zuKf 附条件认付conditional acceptance
dvglh?7d YB4|J44Y B)dd6R>8 Psm9hP :m 部分认付partial acceptance
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