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。
)KkA<O}f 会计报表statement of account
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j*+ m/CA cLX~NPD/ }KJ/WyYW 往来帐目account current
Zb3E-'G+ .,-t}5(VSq <^OGJ}G E+csK*A7 现在往来帐||存款额current accout
Gh|q[s*k ~u7a50 3]/w3|y km.xy_v 销货帐account sales
R /iB J/WPffqD
qJUu9[3'm L7C!rS 共同计算帐项joint account
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m iwrS>Sm ,C!MHn^$ ,}F{V>dhn 未决帐项outstanding account
;IE|XR( HP"5*C5D Lw1~$rZg bv-s}UP0 贷方帐项credit account||creditor account
XoL9:s(m~ %E,s*=j ?tg(X[h{S 6E85mfFS 借方帐项debit account||debtor account
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[g 应付帐||应付未付帐account payable
Tgc)'8A;BN Em %"]B u 6$fF= /5EM;Mx 应收帐||应收未收帐account receivable
j)]mN$Sa: 3I@j=:(%Y !*'uPw:l2 vrLI`3n] 新交易||新帐new account
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_2 ]|@RWzA {?$-p%CF`8 未决帐||老帐old account
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K)[\ P0Z1cN} H3nx8R$j]( ej4xW~_ 现金帐cash account
@OV\raUO&V $i7iv 2<y!3OeN ZEiW\ V 流水帐running account
eZ8~t/8 .q"`)PT dX^OV$ pA&CBXio 暂记帐||未定帐suspense account
h}nceH0s3d aq@/sMn 4en[!* 6av]LY K 过期帐||延滞帐overdue account||pastdue account
|W[BqQIf Tky\W%Ag j|N;&s` *VmJydd 杂项帐户sundry account
/4}{SE xxL D8?@e7 w)2X0ev" *F42GiBZR 详细帐单||明细表detail account
A'^y+42jY K&0'@#bE\ k z"F4?, -]C3_ve 呆帐bad account
p(g0+.?`~ 87.b7 b. hN=YC\l f|P% 会计项目title of account
YII1Z'q 5xtIez]x? ,HO~NqmB4 Oc8]A=M12 会计薄||帐薄account-book
@8a1a3_F v1*Lf/ G}<%%U D (qG |.a 营业报告书||损益计算表account of budiness||business report
{x$jGiag+8 $iu{u|VSu ]A+q:kP ]k
&Y ) 借贷细帐||交验帐account rendered
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Hx#~ 明细帐account stated
lv\C(^mGq vs]#?3+ d}#G~O+y3v Xk8+ 与…银行开立一户头to open an account with
vu-QyPnS|w >*r H Nf XMzL\Edo cyu)YxT 与…银行建立交易to keep account with
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?noW 5:ca6H 7UM!<@9\ 继续记帐to keep account
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j o `3GC}u>} 7v\K,P8 |a/1mUxQ& 与…有交易to have an account with
8JvF4'zx Twi:BI`. ^wDZg` k=L(C^VP 作成会计帐||有往来帐项to make out an account with
)Nv$ SH N4y$$.uv2 qo{2 CYG\+ N]qX^RSb 清算||清理债务to make up an account
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' fg Q(Uj5 aX 清洁帐目||与…停止交易to close ones account with
e}e|??'(\ mNUc g{+/ K& /
rzs- tS!|#h-J 结帐to close an account
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g^q _c|aRRW % heX06 清理未付款to ask an account||to demand an account
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v l J`F][ A z=q 结清差额to balance the account with
zyey5Z:7 ;yh}$)^9 38(Cj~u=3 @mM])V 清算to settle an account||to liquidate an account||to square an account
#N"zTW% XHq8p[F QvB]?D#h 7|=*z 审查帐目||监查帐目to audit an account
L_$M9G|5n G}.t!" doJ\7c5uU ;Kb]v\C: 检查帐目to examine an account
NUB 3L ZT@a2:& ?9<byEO%M OW$?
6 转入A的帐户to charge the amount to As account
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K0?S> 40VdT|n$$ RJMrSz$ 以计帐方式付款to pay on account
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sK i7^_y3dG G4Y]fzC )2c[]d/a4 代理某人||为某人on ones account||on account of one
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;5?=X,LD oe1Dm C+/D!ZH%P MguH)r`uT 为自己计算||独立帐目on ones own account
3\Y}{(O | n~/#~VTVe !Pmv vF45tw 由某人收益并负风险on ones account and risk||for ones account and risk
iRwqt-WZ ;jb+x5t ]@@3] ,~@0IKIA
Q 由某人负担for ones account||for account of one
r{~K8!=oU] kzs}U'U y@!kp*0 41swG 按某人指示||列入某人帐户by order and for account of one
{ZK"K+;h ebF},Q(48 8YI.f V+A1O k) 列入5月份帐目for May account
VN=S&iBa/ >j]*=&,7 ,"/<N*vh 9gMNS6D'b 编入某中帐项下to pass to the account of||to place to the account of
l\l\T<wa, kTQ`$V(>& .^s%Nh2jM qcxq-HS2' 寄出清算书to send in an account||to send in render an account
/wIev1Z!Y IQK__) -CW$p=y} =U3,P% 支票薄cheque book
~g2ColFhu GiBq1U-Q u(KeS` dy u brIG 支票陈票人cheque drawer
D]+tr% 5gq3 >qo ;FYiXK% QsYc 9]: 持票人cheque holder
O2{_:B>K[ `nMHuv r ]1|I6:&) o?P(Fuf 不记名支票cheque to bearer||bearer cheque
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P7 whP>'9t.w 记名支票||认人支票cheque to order
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6xS 到期支票antedated cheque
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未到期支票postdated cheque
&..![,)w^! hD\C[C, ,<zZKR_ r2QC$V:0 保付支票certified cheque
S5RS?ya 2q# t/oN3T 9a)D8 (J Fa 未获兑现支票,退票returned cheque
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k@ti.}Z 横线支票crossed cheque
e,I-u'mLQs ,=>O/!s 451C2 %y +XWXHt 普通横线general crossing
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Ey1 D4[5}NYU gzzPPd,hd 特别横线special crossing
~PuPY:" KnZm(c9+ wSIt"g,% I?-9%4 8iM 空白支票blank cheque
0y'34} {b/60xl? @]*z!>1 aqs'] 失效支票,过期支票stale cheque
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k OY~5o&Oa bz H5Lc {% @c$mc 普通支票open cheque
iCk34C7 xKsn);].` :'GTCo$3 f{ S)wE>; 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
v}[KVwse 8qBRO[ \"Sqr(~_ !^q<)!9<EO 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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2'Rj lu-VBVwR 支票换现金||兑现to cash a cheque
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s7R+S `j=CzZ*em? 清理票款to clear a cheque
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#(XiH* 保证兑现to certify a cheque
y''? yr [zf9UUc~ >47,Hq:2 N@)4H2_u \ 填写支票数额to fill up a cheque
gWgK X[;4.imE +~FH'DsT C?x 支票上划线to cross a cheque
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eIBB DU1,i&( 开发支票to make out a cheque
!2&h=;i~V 9@D,ZSi B u4N~0 bk4%lYJ" 签发支票,开立支票to draw a cheque||to issue a cheque
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#\ Fd'Ang6" 6oUT+^z# 透支支票to overdraw a cheque
G2L7_?/m (Z `Y $ HUCp9 ;ejC:3yO 背书支票to endorse a cheque
}P}l4k1W uvA}7L{UO E) z g,7Y =~aJ]T}( 请付票款||清付票款to pay a cheque||to honour a cheque
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ku t]vX9vv+D `VBjH]$ 支票退票to dishonour a cheque
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) ',1rW 拒付支票to refuse a cheque
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b$gDFNa 拒付支票to stop payment of a cheque
2EE#60 I|R9@ 8:M~m]Z+| oN _%oc 提示要求付款to present for payment
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6P 4L5Wa~5\ g?@(+\W Uw)K[T 见票即付持票人payable to bearer
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HDy[/7" 支付指定人payable to order
msoE8YK&tg sHEISNj/^ c8}1-MKs_R &$+yXN 已过期||无效out of date||stale
+p43d:[ 3d,|26I 7f ?NHh=H\7u 92} ,A`= 请给出票人R/D||refer to drawer
!Sw7!h.ut V25u'.'v IPT}JX' t~bjD V^` 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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vO&1F@ +5T0]! cxmr|-^ 文字与数字不一致words and figures differ
% l5J s'K0C8'U g\jdR_/ '{Ywb@Bc 支票
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m*a0V 时间已过account closed
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j`lY &t6L8[#yd 更改处应加盖印章alterations require initials
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\GPWC}V\s 时间已过effects not cleared
CP={|]>+S Li7/pUq>}! u/,m2N9cL 7qnw.7p 停止付款payment stopped
>+G=|2 @s@r5uR9B pRYt.}/K 1g|H8CA 支票毁损cheque mutilated
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cpM8< 汇款||寄钱to remit||to send money
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I=K Q+#, VuM 寄票供取款||支票支付to send a cheque for payment
= [:ruE \bfNki n!f@JHL ! WQEv_G@ 寄款人a remitter
xe_c`%_ 'Z;R!@Dm @mw1(J jgukW7H 收款人a remittee
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IQ Fh> 国外汇票foreign Bill
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xnr^ CbwQ'c$} r1t TY? iao_w'tJ 国内汇票inland Bill
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+MgJ) P PmE.%_ Xo$(zGb 跟单汇票documentary bill
+AXui|mn 6$`8y,TMSt *y u|]T [_
CIN 空头汇票accommodation bill
3M/kfy ,@(lYeD" -R|v&h%T (i&:=Bfn) 原始汇票original bill
5Vf#(r f = q;ACW,z _?mu2!X _sx]`3/86 改写||换新票据renewed bill
lP0'Zg( *<]ulR2 PC=b.H8P+W 1XL^Zhr 即期汇票sight bill||bill on demand
X8y&|uH 1@;Dn' E ekX|* >'7Icx …days after date||…days after date…日后付款
?>DN7je qy/xJ>: CKy' 8I9 D8G5,s-. …months after date||…months after date…月后付款
}cEcoi<v! K#tT \ 0.=dOz r !w{4FE74 见票后…日付款…days after sight||…days sight
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E yIA-+# r[ sA#}0>`3S <0T|RhbY 见票后…月付款…months after sight||…months sight
4ba[*R2 Y2W|b5 cY0NQKUk~ !%?O`+r 同组票据set of bills
/R!:l l2 lvY[E9I0 yX0nyhq @j=:V!g2O 单张汇票sola of exchange||sole of exchange
kZ>_m&g #~BsI/m jEVDz ]{s0/(EA 远期汇票usance bill||bill at usance
kNR -eG e];lDa#4-Y x8
_f/2& <A^sg?s<' 长期汇票long bill
%|AebxB'o @IhC:Yc aS=-9P;v ~G,_4}#"pM 短期汇票short bill
vhIZkz!9 xy))}c% 1-0tG+
!K*(# [ 逾期汇票overdue bill
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>~:Md & %A&&XT9 0$JH5RC 宽限日期days of grace
4a}[&zm(5 $>Qq 7 & 6'Rc#\P ORuC(" 电汇telegraphic transfer (T.T)
/s*.:cdH z36wWdRa6 6~c#G{kc +`,;tz=? 邮汇postal order||postal note (Am.)||post office order||money order
:^7>kJ5? Rjp7H }D># AFs6# qYoB;gp 本票promissory note (P/N)
`6$|d,m5 dq,j?~ _} L"bZ~'y @<NuuYQ& 押汇负责书||押汇保证书letter of hypothecation
`+z^#3l &hEn3u k/P.[5 \?Sv O 副保||抵押品||付属担保物collateral security
<qg4Rz\c] `AYq,3V !iO2yp 8Cs;.>75[ 担保书trust receipt||letter of indemnity
H-vHcqFx3 Nv=78O1 rk6K0TQ8 28k=@k^q 承兑||认付acceptance
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>"K 单张承兑general acceptance
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vdmN] `78Bv>[A ],_+J* 0j_kK 有条件承兑qualified acceptance
Z\?2"4H [Ur\^wS ,jOJ\WXP =:aJZ[UU<2 附条件认付conditional acceptance
]?pQu '-( f(Y_<% gVrQAcJj DY -5(6X 部分认付partial acceptance
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