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。
|1neCP@ng 会计报表statement of account
BjShK+Y Xd4~N: {*: C$"L giPyo"SD 往来帐目account current
f"[C3o2P /<n_X:[) F$caKWzny5 9O|m#&wa] 现在往来帐||存款额current accout
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m~}nM |m% Q5Wb) % $J^dF_0 销货帐account sales
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-1@kt<Es R_-.:n%.z 共同计算帐项joint account
2JbCYCTC ~ >6(@~6 a+Z/=YUR v"^G9u 未决帐项outstanding account
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o 贷方帐项credit account||creditor account
$:>K-4X\} \KTX{qI"f CrK}mbe AH ;h#dT 借方帐项debit account||debtor account
NL1Ajms` V-VR+ Ndz 1%>/%eyn5 IF<jq\M 应付帐||应付未付帐account payable
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$|A l{kum2DT $[H3O(B0* tY VmB:l 应收帐||应收未收帐account receivable
1B 2>8N At"@`1n_u' 59GS: hivWQ$6% 新交易||新帐new account
?xIwQd0 ?v6xaVg: @<h@d_8^k %?K'egkp 未决帐||老帐old account
3~Ah8, +dlN^P647 .|!Kv+yD '};pu;GA7 现金帐cash account
} DoNp[` "1Vuf<?C u1rT:\G1 rxt)l 流水帐running account
7V?TLGgd$ ih~ R?W jruwdm^ ca5Ir<mL 暂记帐||未定帐suspense account
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hJ0 Re-4y5f 过期帐||延滞帐overdue account||pastdue account
Tw8$6KUW `StlG=TB8 F8KSB"!NR 5*C#~gd&F 杂项帐户sundry account
#R}sGT x= X"4Mj0) l%L..WCT] }Dp/K4 详细帐单||明细表detail account
c3lU DY1UP(y #L
ffmS )CKPzNf 呆帐bad account
g{RVxGE7 $cflF@3 q-}qrg "dQ02y 会计项目title of account
@p"m{ 2M@,g8O+B= >8PGyc*9 Jpm=V*P 会计薄||帐薄account-book
NSI$uS6 jnho*,X m7!Mstu ](-zt9,
N; 营业报告书||损益计算表account of budiness||business report
B:;$5PUTc b1\.hi }hRw{#*8 Y`3V&8X 借贷细帐||交验帐account rendered
Qh3BI?GZ'3 ZW7z[,tk<. lub_2Cb|j OXp(rJ*bK 明细帐account stated
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@ O/ybqU\7 e*)*__$O :8=7)cW 与…银行开立一户头to open an account with
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);8z!+ F#=M$j_ /0 CS2mLC ;S0Kf{DN2 与…银行建立交易to keep account with
gxPu/VD4 3n_N^q} 5v5)vv.kd m55|&Ux| 继续记帐to keep account
A1g.ww: h>k[ XSHK7vpMf 4M*Z1 与…有交易to have an account with
Gn&=<q:H !:baG]Y =hY9lxW x/NjdK 作成会计帐||有往来帐项to make out an account with
z;wOtKl5r nEHmiG 717S3knlv f*o+g:]3 清算||清理债务to make up an account
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~S Z2a~1BL vB<9M-sa0 清洁帐目||与…停止交易to close ones account with
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% ZSvU1T8 >)^Q p- k@Qd:I;; 结帐to close an account
L9{y1'') V!\'7-[R *[Im]. ,J(shc_F 清理未付款to ask an account||to demand an account
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b `aB 结清差额to balance the account with
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`U> = IJ}b=: ^u(-v/D9 清算to settle an account||to liquidate an account||to square an account
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K2{6{X= 审查帐目||监查帐目to audit an account
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vCuV "^Vnnb:Z*o )LAG$Cn 检查帐目to examine an account
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K;7ea47m N !&},h= tH=jaFJ 转入A的帐户to charge the amount to As account
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以计帐方式付款to pay on account
vM?,#:5 k%R(Qga 1}R\L" ^+w1:C 5 代理某人||为某人on ones account||on account of one
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JQor 为自己计算||独立帐目on ones own account
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?<QKOe &z05h<] 由某人收益并负风险on ones account and risk||for ones account and risk
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|KY7 由某人负担for ones account||for account of one
WMS~Bk+! z))rk vL% %?3$~d\n Bk]
`n'W 按某人指示||列入某人帐户by order and for account of one
L|8&9F\ 1 F&}e&}c dVMLn4[,MA Y() ZM 列入5月份帐目for May account
Ej $.x6: JkI|Ojmm/ `# :(F z f\FqZ?w 编入某中帐项下to pass to the account of||to place to the account of
Wo Z@ p+228K ;H '|}H,I{ MP_/eC ; 寄出清算书to send in an account||to send in render an account
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+X4`T r`$P60,@C ^U);MH8 支票薄cheque book
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V_4wO k(xB%>ns L#WGOl 支票陈票人cheque drawer
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1@Bku 持票人cheque holder
3vkzN WHqw=!G :Dfl ,=S lt yhYPS 不记名支票cheque to bearer||bearer cheque
(,tL(:c \TLfLqA Q3'P<"u !}5+hj!6 记名支票||认人支票cheque to order
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__C$ 2Sk hBb=d vs>Pd |p; 到期支票antedated cheque
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["\h> >}/T&S T)tTzgLD} 未到期支票postdated cheque
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4r wc#k@"2AZb a|DCpU} )NTpb 保付支票certified cheque
D&=+PAX 3NdO3-~) E&Zt<pRf;2 UG vUU<N|N 未获兑现支票,退票returned cheque
=>JA; ft p} JGx^X~ >;#rK@*& YDZB$?&a 横线支票crossed cheque
aiZZz1C 1r5Z$3t\ (!?%
"e / 8u}VYE 普通横线general crossing
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}Q"=A 5k?xBk=< GnCs_[*&r "Z~@"JLb% 特别横线special crossing
~jzT;9: F6\4[B ;kZJnN"y mRt/d 空白支票blank cheque
/>uE)R$ CYsLyk =`2jnvx Rl_1g`84 失效支票,过期支票stale cheque
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Hd{H= H_ NoW 'Tskx YgtW(j[ 普通支票open cheque
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uc\G)BN A<(Fn_&W 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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Y=H_U$ m:k;?p:x 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
QyrB"_dm a/rQ@ c> bx Wzm| UMMGT6s,E8 支票换现金||兑现to cash a cheque
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's,dO :bCswgd[ 清理票款to clear a cheque
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g 6KE64: \; KI].T+I z~i>GN_ 保证兑现to certify a cheque
cV7a, * tVNFulcz$ HcV,r,>e 0d89>UB-8q 填写支票数额to fill up a cheque
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Yf1%7+V35 支票上划线to cross a cheque
9)n3f^,Oj* i-4?]h k B->oTC`5 ?5EMDawt 开发支票to make out a cheque
X@/wsW(kM\ 31F^ 38 H2+V1J= %/}d'WJR 签发支票,开立支票to draw a cheque||to issue a cheque
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i+j;RN k`\L-*:Ji 透支支票to overdraw a cheque
4F!%mMq "y ;0}9]n1 /8,cF7XL* %wGQu;re 背书支票to endorse a cheque
>keYx<1 R-2Abyts2 D}2$n?~+ vtzbF1?O 请付票款||清付票款to pay a cheque||to honour a cheque
,8DjQz0ZPo Q.V+s bE jQMlb >QB
Dxm 支票退票to dishonour a cheque
N0YJ'.=8, $SzuUI //#]CsFiP ?~;
q r 拒付支票to refuse a cheque
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bDK$g6 拒付支票to stop payment of a cheque
4@@gC&:Y ZRUI';5x -)e(Qt#ewl 1+ V<-I@{ 提示要求付款to present for payment
)+a]M1j FuP~_ E~ "ZG2olOqLI ,(kaC.Em 见票即付持票人payable to bearer
%:Zp7O2UB' gv,%5r0YOw |YrvY1d! %vU*4mH 支付指定人payable to order
a*o k*r }G<A$*L1 ho6,&Bp8 rTeADu_vf 已过期||无效out of date||stale
w)}@svv" &G7@lz@sK+ 9YwS"~Q =w 6/|"y 请给出票人R/D||refer to drawer
21~~ =+)X *35o$P46 Bh6lK}9 tBE-:hX* 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
(FOJHjtkM [Ib17#74 XKbTjR $# b 文字与数字不一致words and figures differ
L$; gf_L R-\"^BV#Z ^ANz=`N5, OJ}aN>k 支票
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iBqIV 时间已过account closed
`e+eL*rZ~ Cta!"=\ PML84*K - 2Zi&=Zj" 更改处应加盖印章alterations require initials
`,6^eLU \LDcIK= _B\X&!G. d6"B_,*b '59l.
O9)k)A]`O 时间已过effects not cleared
aGmbB7[BZ i-&"1D[& [,mcvO; L9 H.DNA 停止付款payment stopped
/Pa<I^-# )auuk< SrXuiiK M,N(be- 支票毁损cheque mutilated
Ji:0J},m SwmX_F#_ aB4L$M8x A*3R@G*h 汇款||寄钱to remit||to send money
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i :n(!, :,=Z)e DT#Z6A 寄票供取款||支票支付to send a cheque for payment
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寄款人a remitter
WFpR@53Db h3kBNBI ) rDU"l{cg DZ0\pp?S 收款人a remittee
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(lffb .s<tQU 69/qH_Y .@]M'S^1 国外汇票foreign Bill
Q$DF3[NC w^QqYUL${ -X#qW"92q \)9R1zp/x 国内汇票inland Bill
`z3"zso \{`*`WQF x$tzq+N ~b{j`T 跟单汇票documentary bill
6 0Obek` TVFxEV7Fx (3Z~EIZz 8r
sv8OO 空头汇票accommodation bill
sOW,hpNW q9"~sCH $~*d. 5A
i$1'*p 原始汇票original bill
<0I=XsE1iX H[8P]"*z*i E.~~.2
.:#6dG\0z 改写||换新票据renewed bill
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即期汇票sight bill||bill on demand
Vl+,OBy }D eW2Jp S=~8nr/V L #l
|}u …days after date||…days after date…日后付款
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k#6N. ^@..\X9 7'xds :WBl0`kW]4 …months after date||…months after date…月后付款
DY%#E9 Af"vSL >ak53Ij$ 3
e9fziQ~ 见票后…日付款…days after sight||…days sight
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i@ avm7 ZVek`Cc2 见票后…月付款…months after sight||…months sight
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jBEF ?RD)a`y51 4x:Odt5 同组票据set of bills
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r ]jzINaMav jTx,5s- 单张汇票sola of exchange||sole of exchange
TGz5t$]I Up$vBE8i] PF(P"f.?D prY9SQd 远期汇票usance bill||bill at usance
g3%t+>$* %j=,c{`Q $V8B =k~ xf@D<}~1 长期汇票long bill
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{J1pH_X rkl/5z?? 3:Sv8csT A4?_0:< 短期汇票short bill
]eq3cwR[| +:d))r=n ;D[b25 [J+K4o8L<A 逾期汇票overdue bill
X3Vpxtb T8FKa4ikn mlgdw
M $sO}l 宽限日期days of grace
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p~ s^9N7' bct&ge7YX 电汇telegraphic transfer (T.T)
E4[\lX$J 4f"a/(>* qhpq\[U6in 9bXU!l[ 邮汇postal order||postal note (Am.)||post office order||money order
s/Wg^(&M zq]V6.]J ki^[~JS>' 4#=!VK8ZH 本票promissory note (P/N)
SJ7>*Sa(u$ 7w{`f)~ vVLR9"rHM +.HQ+`8z] 押汇负责书||押汇保证书letter of hypothecation
a@,tf'Sr v(4C?vxhG Li=l/ #D+Fq^="P 副保||抵押品||付属担保物collateral security
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a&!} n*iaNaU"' 担保书trust receipt||letter of indemnity
L*h X_8J 8yFD2(# /IV:JVT xY
t{= 承兑||认付acceptance
wQnr*kyza =4 JVUu~Z S_2I8G^A P!YT{} 单张承兑general acceptance
o`j%$K4?5 Punbw\9!d, OR"n i W {dx\+ 有条件承兑qualified acceptance
a9jY^E'|n E4y"$U%. PLo.q|% gYzKUX@ 附条件认付conditional acceptance
ocgbBE D|-]"(2i u{p\8v%7 e$>5GM 部分认付partial acceptance
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