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。
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l7,1\ 会计报表statement of account
%>5>wP pC #LQ `?b'.Z_J (][-()YV 往来帐目account current
\0vs93>? /nn~&OU $x,EPRNs Sp*4Z`^je 现在往来帐||存款额current accout
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C|h Uyo PQa0m)H@ 销货帐account sales
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共同计算帐项joint account
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'AAHq/ iQS,@6 ZhoV,/\+ 未决帐项outstanding account
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^K#\*P \KzJNCOT 贷方帐项credit account||creditor account
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#z =,h'}(z_ .g1x$cQ1< 借方帐项debit account||debtor account
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jCj_@n 6`20 应付帐||应付未付帐account payable
u&^KrOM@# p$qk\efv*4 H7z)OaM K&Bbjb_| 应收帐||应收未收帐account receivable
{u2Zl7]z^ Z) 2d4:uv t$wbwP `-OzjbM 新交易||新帐new account
N5,LHO T&+3Xi: +L`}(yLJ)9 |w54!f6w_ 未决帐||老帐old account
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euVDrJ^ c)B3g.C4m 现金帐cash account
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{it}\[3 rq4g~e!S 流水帐running account
AvB=/p@] 6lv@4R^u kLF`6ZXtd M\a{2f7'n 暂记帐||未定帐suspense account
o{`x: 6]~/`6Dub )Uy%iE* P.C?/7$7Z+ 过期帐||延滞帐overdue account||pastdue account
m*A b<$y KFwuz()7
vxTn #qYgQ<TM! 杂项帐户sundry account
vI0,6fOd6 ZY]$MZf5yo 'jfE?ngt U4fv$g
V 详细帐单||明细表detail account
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AvQm G)%V 3h 呆帐bad account
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grzmW4Cw nPdkvs 会计项目title of account
vJ}WNvncVF zKGZg>q ''@Tke3IG6 w01[oU$x= 会计薄||帐薄account-book
-0kMh.JYR |ymW0gh7o$ Ig}hap]G AXHY$f| 营业报告书||损益计算表account of budiness||business report
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5X 借贷细帐||交验帐account rendered
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jY1 ]jxyaE&%4 明细帐account stated
R9R~$@~G 2|lR@L sr XXum2eA fc@<' -VA 与…银行开立一户头to open an account with
xOKJOl ^3$U[u%q/{ e}yF2|0FD ftTD-d 与…银行建立交易to keep account with
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9i IC'+{3.m8 \O"H#gt 1[O cZCS 继续记帐to keep account
F$tzsz,9n YGOkqI _ikKOU^8 3]?='Qq.( 与…有交易to have an account with
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7Gje[ 作成会计帐||有往来帐项to make out an account with
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清算||清理债务to make up an account
=@M9S PWl;pBo 'uL$j=vB 1/?Wa 清洁帐目||与…停止交易to close ones account with
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2+GG Q2ne]MI }EwE#sZ# 1q!k#Cliu 结帐to close an account
I2CI9,0 2QbKh) '6qH@r4Z< mvT/sC7I 清理未付款to ask an account||to demand an account
HN NeH;L 6jc5B# [>?|wQy >= h SS9mQ 结清差额to balance the account with
s3JzYDpy @JhkUGG]p _VdJFjY?zc ;~:Z~8+{c 清算to settle an account||to liquidate an account||to square an account
@4*eH\3 7=fNvES2 ]@z!r2[ c{1)-&W 审查帐目||监查帐目to audit an account
h\@X!Z, Z1q<) O1QX n]#YL4j JJ
) 检查帐目to examine an account
+1cr6a yxu7YGp% n-M6~ !1R?3rVQS 转入A的帐户to charge the amount to As account
/7Sg/d%c I/St=-; X1B)(|7$ a] c03$f K 以计帐方式付款to pay on account
?E!M%c@, o<48' >[ .{t5_,P .R`_"7 代理某人||为某人on ones account||on account of one
nnRb 4>d]0=x }KUK|p5 3:WHC3}W 为自己计算||独立帐目on ones own account
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<1 R$u1\r1I [Y`E"1f2 cy6YajOk7 由某人收益并负风险on ones account and risk||for ones account and risk
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~D+ `*Wg&u 由某人负担for ones account||for account of one
90abA,U@ $HOe){G :##$-K*W" t;3).F 按某人指示||列入某人帐户by order and for account of one
*\:sHVyG( au=@]n#<( Zp{K_ec{ 3dZj<(. 列入5月份帐目for May account
3jfAv@I ~ R>Ox(MG Y#9bM$x7 fS'` 9 编入某中帐项下to pass to the account of||to place to the account of
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;=P!fvHk 9k9}57m.i 寄出清算书to send in an account||to send in render an account
'?I3&lYz{ 4!ZT_q PS!or!m @>ys,dy 支票薄cheque book
@[\zO'| #d<"Ub w?*79 u .*"KCQGOgM 支票陈票人cheque drawer
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持票人cheque holder
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8R 不记名支票cheque to bearer||bearer cheque
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i&\ >/ 1 记名支票||认人支票cheque to order
x@)cj vqoK9 rN .8- =?]S8cth 到期支票antedated cheque
ZhRdml4U2 ]M "U 'Z 5mL4Zq" L"c.15\ 未到期支票postdated cheque
'F/uD1; Xyz/CZPi !"hzGgOOX 23houS 保付支票certified cheque
]TtID4qL ;1_3E2E$ t1yfSStp nsq7dhq 未获兑现支票,退票returned cheque
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JHoV 横线支票crossed cheque
K0I.3|6C &VCg`r-{~ _T805<aUW\ ?-0, x|ul 普通横线general crossing
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u Tgla_sMb #l9sQ-1Q 5vS[{;<& 特别横线special crossing
R S>qP;V*- r AqS;@]0 N<Ym&$xR W|sU[dxZ 空白支票blank cheque
$i!r> .Jo !`W0;0'Zg z7P~SM [yc7F0Aw 失效支票,过期支票stale cheque
v<(+ l)Ln `6# s+JA[ rmWsob /m^G 99N 普通支票open cheque
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g 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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;"RyHow 'w<^4/L Q 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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RHQ 支票换现金||兑现to cash a cheque
>'WTVj ` 0pH$MkQ XJwgh y?( _[l&{, 清理票款to clear a cheque
{%&04yq+ |942#rM -Edi"B4K -H|!KnR 保证兑现to certify a cheque
<*/Z>Z_c2 2FO<Z %Y 0~DsA Ua ~,8#\]xR 填写支票数额to fill up a cheque
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n>q F8/n; 支票上划线to cross a cheque
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Prqv"( Znh;#%n| 开发支票to make out a cheque
h\~!!F }6{00er &wu1Zz[qcz ?zVE7;r4U 签发支票,开立支票to draw a cheque||to issue a cheque
v5?ct?q _,e4?grP# #8BI`.t)j pQ4HX)<P 透支支票to overdraw a cheque
GyFA1%(o Mdp'u$^! ]'hel#L;l YZ<5-C 背书支票to endorse a cheque
W,!7_nl"u ,&* BhUC "kIlxf3 28-z 请付票款||清付票款to pay a cheque||to honour a cheque
]zIIi% A\E ))b9+ ;Cty"H, *#?9@0b@ 支票退票to dishonour a cheque
]j$(so" 4gmlK,a Lso%1M 0|=y#`;,Z 拒付支票to refuse a cheque
SFFJyRCz *Z2Ko5&Y2 [W3sveqj& z|(<Co8#. 拒付支票to stop payment of a cheque
$_\x}`c~. `v2Xp3o4f ) <w`:wD wMCgLh\wi 提示要求付款to present for payment
M}=>~TA@ 5HY0 *\ ;!3: 3; p^ OHLT 见票即付持票人payable to bearer
)%8st' qHd7C3 |BD2=7,z iYlkc 支付指定人payable to order
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\* 8;f5;7Mn 已过期||无效out of date||stale
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?,V3Z 请给出票人R/D||refer to drawer
O]!o|w( HoeW6U V }-9 c1&m >8$Lqj^i 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
s |o(~2j TWfkr <l eE.hhf. m )r, 文字与数字不一致words and figures differ
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n 9 e:T9f(' |nqN95'u+] 支票
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W"A3$/nq^ 时间已过account closed
_({wJ$aYC nD!t*P U% ?+N ,,7hVw 更改处应加盖印章alterations require initials
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Wo,93] 时间已过effects not cleared
:H:+XIgoR pA_e{P/ VM;vLUu!e Oa M~rze 停止付款payment stopped
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Nk I\IDt~ 支票毁损cheque mutilated
J]Rh+@r. <KI>:@|Sc Q"3gvIyc jBd=!4n 汇款||寄钱to remit||to send money
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XG 寄票供取款||支票支付to send a cheque for payment
^)a j,U[ 0}'/3Q Zt9ld=T `L!L=.}4 寄款人a remitter
#wkSru&LS S9'Xsh {Eqx'j vjA!+_I6 收款人a remittee
as!P`*@ btbuE 31QDN0o!~ gN*b~&G 国外汇票foreign Bill
aadw#90 *Y!RU{w+Z - Nt8'- ~3%aEj 国内汇票inland Bill
7 ;2>kgf~ X0]$Ovq( l F'JT7#eX &MB1'~Q,hq 跟单汇票documentary bill
#nmh=G?\Sm !Fs<r)j /)?qD ^/xb-tuV 空头汇票accommodation bill
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F 7I;0%sVQ{ ;hh.w?? 7loWqZ 原始汇票original bill
$if(n|| '?LqVzZI v] m`rV8S[ Yjl:i*u/ 改写||换新票据renewed bill
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3 `(6cRT`Wp Zlygx 即期汇票sight bill||bill on demand
fUOQ(BGp }1Q>A 5e czB),vooz -KZ9TV # R …days after date||…days after date…日后付款
(UTA3Db Bw9O)++ s{4
2_O?,c &'?Hh( …months after date||…months after date…月后付款
\tP*Pz 5,\|XQA5! BL-7r=Z w{4#Q[ 见票后…日付款…days after sight||…days sight
0C6T>E7 ' t^ r2N/ p}Bh i?|u$[^=+ 见票后…月付款…months after sight||…months sight
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<@hNP H|'n|\{lt 同组票据set of bills
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1b EOS[MjX+J tg9{(_t/W r?pN-x$M= 单张汇票sola of exchange||sole of exchange
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TBr X +/^s) PtGFLM9R IBW-[lr7 远期汇票usance bill||bill at usance
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:j'd BHU=TK@GR 长期汇票long bill
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x Vw1 3ik~PgGoKQ 短期汇票short bill
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Oe;1f#`5 k4` %.; 逾期汇票overdue bill
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=p dLh 宽限日期days of grace
n'1LNi .sb0|3& Fw^^sB ={jj'X9 电汇telegraphic transfer (T.T)
iEbW[sX[4 6t'.4SR ziv+*Qn_b4 *=Ma5J. 邮汇postal order||postal note (Am.)||post office order||money order
DW)X3A(^ cmY `$= lQ4$d{m` FMitIM*]
本票promissory note (P/N)
a;&0u> w,X J8+B OUN"'p%% '"h}l` 押汇负责书||押汇保证书letter of hypothecation
Gc;-zq >xXq:4l>} OJ.oHf=K! xFA`sAucr 副保||抵押品||付属担保物collateral security
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V<5GWq x6vkd%fCj 担保书trust receipt||letter of indemnity
('.I)n 51ILR9 Bc_ uI3oPP> $ VS65SxHA 承兑||认付acceptance
N1U.1~U :\%hv>}| hK3Twzte V3/OKI\o 单张承兑general acceptance
?DY6V;&F@f SzG?m] 6}*4co _Ecs{'k 有条件承兑qualified acceptance
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9 T7 (d 附条件认付conditional acceptance
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N[W Jt)J1CAYo m`4N1egCt 部分认付partial acceptance
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