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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!+@ 会计报表statement of account
h##WA=1QZ py<_HyJ 5lmO:G1 ``QHG&$/ 往来帐目account current
(36K3=Q a Utt>H@t[ Z(Q2Ue;}& B)=~8wsI:Z 现在往来帐||存款额current accout
RKkGITDk JMyTwj[7 D`o<,Y FY#!N
L 销货帐account sales
)]Ti>R O7 1dG06<! TI9X.E? Hi,t@!! 共同计算帐项joint account
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3 FJS'G^ 未决帐项outstanding account
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. <'m6^]: 贷方帐项credit account||creditor account
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4{ <,8l *1C e<\<,)9@/ `y!/F?o+! 借方帐项debit account||debtor account
;e s^R?z %w"nDu2Gcv 1~5trsB+5 p2pAvlNoF 应付帐||应付未付帐account payable
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fW#7W TMj4w,g4 Vb4;-?s_ c{3rl;Cs 应收帐||应收未收帐account receivable
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=>0# :Ml7G _a'A~JY 新交易||新帐new account
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F5Blc >)4YP*qIPb 4E3g,%9u 未决帐||老帐old account
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-]?R =!.mGW-Q} tS?lB05TOR h%}(h2W 现金帐cash account
fC<m^%*zgA u?0d[mC *y7 $xa4 8<&EvO
k 流水帐running account
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"=!' _6LoVS !`wW_W 5M){!8"S)# 暂记帐||未定帐suspense account
]H[8Z|i"" )|]dmQ- E_:QSy5G b`~wGe 过期帐||延滞帐overdue account||pastdue account
ijYvqZ_ S*t%RZ~a AFm1t2,+;
VXKT\9g3A 杂项帐户sundry account
<d7xt*4 *|RS*ABte f(:1yl\a :c8^db`" 详细帐单||明细表detail account
GESXc$E8 Pv){sYUh SI-X[xf !1:@8q 呆帐bad account
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a[D ~"dhu]^ t_c?Wp~tH ?pwE0N^ 会计项目title of account
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us!s }T(z4P3 v '9m7$ 会计薄||帐薄account-book
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'56 ME+em1ZH b|?;h21rG 营业报告书||损益计算表account of budiness||business report
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wa3 借贷细帐||交验帐account rendered
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.+al)hl b9("DZW; Rlw3!]5+2 >&K!VQ{g 明细帐account stated
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Z= 0HibY[_PbD >BoSw&T$Q ~j&?/{7I 与…银行开立一户头to open an account with
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vis\~^ #A<"4#} ^.HWkS`e 与…银行建立交易to keep account with
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Wpk=' d"&3Q_2CD GU6qIz| 继续记帐to keep account
BKb<2 eyB_l.U7 Fd8hGj1 Zu#< 与…有交易to have an account with
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JvJ;bFXD 5gK~('9'?1 J(9=T<%T 作成会计帐||有往来帐项to make out an account with
0XIxwc0Iw 7),*3c ') QJXdb]Y^; p":zrf'(6 清算||清理债务to make up an account
HdCk!Fv VS`Z_Xn fVUKvZ}P* aN'0}<s 清洁帐目||与…停止交易to close ones account with
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i4 结帐to close an account
x[Q&k[xV WZ*&@|w 4ftj>O 9dYOH)f 清理未付款to ask an account||to demand an account
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B b]#~39Iph A- 0m8< 结清差额to balance the account with
CWMlZVG viV-e$s`. Pd],}/ZG- eT\p-4b 清算to settle an account||to liquidate an account||to square an account
`7_n}8NVC 7}07Pit h/=-tr e7|d=[kW 审查帐目||监查帐目to audit an account
5f3!NeI ca}S{" Y3M','H([ Q9q9<J7j$ 检查帐目to examine an account
R `Q?J[e yu_gNro L 4#@0T"T~M G>j"cj 转入A的帐户to charge the amount to As account
Z@nmjj i hvcR.f)C> my=~"bw4 Y-7.Vjt^ 以计帐方式付款to pay on account
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d5R_L qAvvXs=5 ;]u1~ 代理某人||为某人on ones account||on account of one
ds')PIj `#<eA*^g5 g4T3?"xMB_ U%Ol^xl 为自己计算||独立帐目on ones own account
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)'!Vk 3]7ipwF2q 6(sfpK' 由某人收益并负风险on ones account and risk||for ones account and risk
b@F_7P% $"(3M nR C}bPv+t BDnBBbBrz 由某人负担for ones account||for account of one
A1 b6Zt {cX7<7N "pl[(rc+u @OrXbG7&># 按某人指示||列入某人帐户by order and for account of one
BiI{8`M!$x &U854 Y~x`6 #Z#_!o 列入5月份帐目for May account
H8x:D3C0 WVsKrFZT '>4+WZ1w5 C`z;,!58% 编入某中帐项下to pass to the account of||to place to the account of
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#C'o'%!( 7dsnv)(v RNl\`>Cz 寄出清算书to send in an account||to send in render an account
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6E [v~Uy$d\ 支票薄cheque book
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<+ 8o%E&Jg: 支票陈票人cheque drawer
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9ZL av7q>NEZ!1 nqUH6( 持票人cheque holder
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eHY8x5uI o&*1U"6D \>w@=bq26 不记名支票cheque to bearer||bearer cheque
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>.n ~mHXz 'JJ1#kKa %kaTQ"PB 记名支票||认人支票cheque to order
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n^\gkCi F%Ro98?{ 到期支票antedated cheque
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m,xy4 未到期支票postdated cheque
j&o/X7I= hCSRsk3 (e>RNn\ ?tW%"S^D 保付支票certified cheque
ksxO<Y ]Hv*^Bak ,APGPE}I[ z{7,.S
u 未获兑现支票,退票returned cheque
\emT:Frb oxxE'cx{g #khyy-B= c"oQ/x 横线支票crossed cheque
nvm1.}=Cnd ~2;&pZ$ 1o"y%*" GN}9$: 普通横线general crossing
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Sm~? zU[k/ =6L:Ix =rs=8Ty?S 特别横线special crossing
P:bVcta9g l7=$4As/hI q70YNk} ^ mQ;CMV 空白支票blank cheque
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2LV 7.F& {:@_ g&5pfrC [ 失效支票,过期支票stale cheque
&</@0 #lLn='4 f%(e,KgW= 3XYIb Xnk 普通支票open cheque
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q%)*,I< E Ni%ge'": 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
EeF n{_ )PLc+J.I Is#v6:#^ WZDokSR 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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^.><t+tM 支票换现金||兑现to cash a cheque
Yg:74; . AyI}LQm]u !:!@dC%8_ @)!1#^(}% 清理票款to clear a cheque
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k6 h^ Qnu&GBM 保证兑现to certify a cheque
V!aC#^ G~mB=] u9y-zhj_$ 6nhfI\q3wY 填写支票数额to fill up a cheque
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:o" XDv7#Tv_wv 3YZ3fhpw D%";!7u 支票上划线to cross a cheque
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cyXZH< 开发支票to make out a cheque
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2l}FgD 签发支票,开立支票to draw a cheque||to issue a cheque
3=eGS crOtQ MCO$>QL JKu6+V jO 透支支票to overdraw a cheque
(>@syF%PB Z ysUz oXZ@* '-1jWw:8 背书支票to endorse a cheque
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@ 请付票款||清付票款to pay a cheque||to honour a cheque
8"I5v(TV ;@;ie8H gT\y& E9+O\"e9 支票退票to dishonour a cheque
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&AMg 拒付支票to refuse a cheque
JbD)}(G; ,EJ [I^ Jhq5G" d'@H@ 拒付支票to stop payment of a cheque
QBT-J`Pz ?+JxQlVDt- ,Z\,IRn 'MM~~: 提示要求付款to present for payment
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:n/SC v lnUN LRlk9:QD> F#C 6.`B 见票即付持票人payable to bearer
8X~vJ^X9@y zyQEz#O x6cl(J} U~`^Y8UF 支付指定人payable to order
s/'h LkxI $ax%K?MBD cLk+( dn lSsFI30 已过期||无效out of date||stale
n7YWc5:CaL :usBeho f(ec/0W T%vbD*nt. 请给出票人R/D||refer to drawer
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X5#$-H@ rQ-z2Pw {qdhp_~^l 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
Vy"^]5 xM"XNT6b Am^O{`r41 UDq KF85H 文字与数字不一致words and figures differ
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v V<I${i$]0 支票
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{bK*A! 时间已过account closed
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`iS? 更改处应加盖印章alterations require initials
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C+IE<=%F 时间已过effects not cleared
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8m' 停止付款payment stopped
3@bjIX`=H fmN)~-DV9` u1Yp5jp^K r6_a%A* 支票毁损cheque mutilated
FPFYH?;$ UR=s{nFd ,H1~_|)< K1WoIv<Ym 汇款||寄钱to remit||to send money
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`'I 6)YNjh.{* 0'}?3/u- 寄票供取款||支票支付to send a cheque for payment
}&hgedx (6^k;j -$ft `Ih LX&P]{qKS 寄款人a remitter
?LFSR U.0/r!po nU *fne? d9( Sj? 收款人a remittee
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4*T 国外汇票foreign Bill
3]'z8i({7Y JOq<lb= ]YzAcB.R dEL"(e#0s4 国内汇票inland Bill
>u2#<k]1& `roSOX1f ;^i,Q} b/ 8;NO>L/J]i 跟单汇票documentary bill
PyF4uCn"H sn#h=,*4` OwaXG/z~ xxn&{\
? 空头汇票accommodation bill
'E,Yht=/} L?(rv.lb Xlw=R2`)~ v a;wQ~& 原始汇票original bill
(RS:_] A6L}5#7- YR.'JF`C bm.H0rHR4 改写||换新票据renewed bill
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qPpz 即期汇票sight bill||bill on demand
6vA5;a@ Oc`fQqYy 4UkLvL1x ,&SJ?XAs …days after date||…days after date…日后付款
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U8!njLC <,C})H? …months after date||…months after date…月后付款
3MVZ*'1QM\ AK =k@hT Yv-uC}e
-;*Z!|e9 见票后…日付款…days after sight||…days sight
O=/Tx2i; B=Os?'2[ vGw}e&YI ^S|^1 见票后…月付款…months after sight||…months sight
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"kC>EtaX TbuR?# 同组票据set of bills
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(~oPr+d IuF-bxA 单张汇票sola of exchange||sole of exchange
~/%){t/uLY =3p h:t kuaov3Ui O7sn>uO 远期汇票usance bill||bill at usance
j@2 hI,+ |&Q=9H*e O.dNhd$ @:I/lg=Qd 长期汇票long bill
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.< Yt^+31/% elN3B91\6r 短期汇票short bill
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!U7# .YkKIei );[`rXH_ !l|Qyk[ 逾期汇票overdue bill
PhS"tOGtX 4o8!p\a q.7CPm+ |D~MS`~qd5 宽限日期days of grace
Mi/_hzZ\ 2~)]E#9 )94R\
f n_<]9 电汇telegraphic transfer (T.T)
~gc)Ww0(Q K&*FI (a +l9avy+P( 8z-Td- R6 邮汇postal order||postal note (Am.)||post office order||money order
/%7eo?@, u=[oo@Rk` or<JjTJ\o_ M: 6cma5 本票promissory note (P/N)
\Mi< ROp5 vIJdl2(^E |]Xw1.S.L UgP5^3F2 押汇负责书||押汇保证书letter of hypothecation
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srkuAS QEPmuG ?r+tU kLhtkuS4 副保||抵押品||付属担保物collateral security
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rW^&8E[ 6D OE6 wg_Z!(Hr# 担保书trust receipt||letter of indemnity
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Xa&, X%dOkHarB +*dJddz 承兑||认付acceptance
-<sXvn &}FYz8w 2/ +Il=gL1 Q pX@;j 单张承兑general acceptance
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S\4 有条件承兑qualified acceptance
P7o6B,9 ~(8A&!#,! ivm.ng[ 7 mN?;X33 附条件认付conditional acceptance
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~usgqB7 6$f,DU .28*vkH%C= 'e*C^(6 部分认付partial acceptance
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