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。
(@WA1oNG 会计报表statement of account
t20PP4FWM $H$j-)\D /pp1~r.s?> ;l}- Z@! / 往来帐目account current
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+*Io 现在往来帐||存款额current accout
4`Ic&c/ !a$ D4(`v ,C {*s$ CIVnCy z 销货帐account sales
?uMQP NYs @xc',I *%vwM7 81*M= ? 共同计算帐项joint account
,YhdY6 z6py"J@ lgpW@g H:H6b 未决帐项outstanding account
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:iR \% n4lutnF T;L>P[hNn 贷方帐项credit account||creditor account
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qto|X@ fIGFHZy, sE{ pzPq! 5'a3huRtV 借方帐项debit account||debtor account
@E.k/G!~Nb n&MG7`]N )etmE V<HU6w 应付帐||应付未付帐account payable
P,=+W(s9} >yJ9U,Y %P;Q|v6/| -*2Mf Mh 应收帐||应收未收帐account receivable
|w}xl'>q (z$r :p XBQ\_2> n}xhW'3hU= 新交易||新帐new account
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!A, w;v7_ VOsqJJ3 F_uY{bg 未决帐||老帐old account
d3^OEwe ;V<iL? \Ep0J $ #o [Pe#kzLX 现金帐cash account
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kqG0%WtQ 流水帐running account
Nx#4W1B[`H l<(Y_PE: MzIq"3 }6 5s'JB 暂记帐||未定帐suspense account
ZtVAEIZ) W(fr<<hL x ]5@>5 $N2SfyX7 过期帐||延滞帐overdue account||pastdue account
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}B7K@Wu# 2}?wYI*:5| NvjJb-u 杂项帐户sundry account
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f =OJ;0 /$6 详细帐单||明细表detail account
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+z B 6B$q,"%S@ 呆帐bad account
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O?EB8RB 会计项目title of account
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(wRBd ?j7vZ}iRi 会计薄||帐薄account-book
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O 营业报告书||损益计算表account of budiness||business report
*p ? e.%nd !\[+99F# iNC
X:Y v;y0jD#b 借贷细帐||交验帐account rendered
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@tV2 明细帐account stated
9+Y D!y 5=?i;P :<#`_K~' V[pvJ( 与…银行开立一户头to open an account with
f7}"lG]q h$C@j~ Jeqxspn
T @D`zKYwX1 与…银行建立交易to keep account with
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x/ 2>S~I"o0 FgA//)1 继续记帐to keep account
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2 8 D1,O:+[;. 与…有交易to have an account with
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E ?BCy J 作成会计帐||有往来帐项to make out an account with
P#GD?FUc 4YbC(f pt:;9hA `!\ivIi^ 清算||清理债务to make up an account
d+z[\i FyD.>ot7M (0*v*kYdL+ 2]jPv0u 清洁帐目||与…停止交易to close ones account with
RagiV6c 67<CbQZoN3 ]S8LY.Az5 ((3t:
结帐to close an account
4".J/I5u zjbE 7^N >?XbU} RJJ1 清理未付款to ask an account||to demand an account
d5xxb _oE 9rj('F&1 p?rK`$U+J Y4~vC[$x' 结清差额to balance the account with
&>}.RX]t $fArk36O# @vH2Vydu jOv"< 清算to settle an account||to liquidate an account||to square an account
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:xi@ +80 2`eax 9EgP9up{6! 审查帐目||监查帐目to audit an account
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iM8( '_Wt}{h 'tWAu I ]UUI~sFE 检查帐目to examine an account
?M&4pO&Y _%IqjJO{=r dXP6"V@i
I ]xq::a{Oy 转入A的帐户to charge the amount to As account
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a_) QP\yaPE 以计帐方式付款to pay on account
EODB`$+ Qyj(L[K J *C_[jk@6 d7~j^v)=^ 代理某人||为某人on ones account||on account of one
g3rRhS _^;;i4VZ R#0{Wg0O) )Xno|$b5Eo 为自己计算||独立帐目on ones own account
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FOb 7zI5PGWw 由某人收益并负风险on ones account and risk||for ones account and risk
aF])"9 lwsbm D IIP.yyh> A7'b Nd6f9 由某人负担for ones account||for account of one
uYTCd ZQh iBHw[X,b >-<F) Ygx,t|?7 按某人指示||列入某人帐户by order and for account of one
}N| \ LVmY=d> D Q 5W6W 0#`)Prop6 列入5月份帐目for May account
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(Hi =, TS MV 编入某中帐项下to pass to the account of||to place to the account of
q2Rf@nt =~",/I? CgoXZX w -dI<s 寄出清算书to send in an account||to send in render an account
^N{X " "3ug}k YE_6OLW paYz[Xq 支票薄cheque book
82.HH5Z{ iPkT*Cl8 @WJf) u7 u~ 支票陈票人cheque drawer
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V/Zr f\=6I3z [k~C+FI GDmv0V$6 持票人cheque holder
+Z$a1Y@ U2=hSzY /xf.\Z7< /'"R Mq 不记名支票cheque to bearer||bearer cheque
[$oM ^@N`e1 %\l0-RA@< _0*=u$~R 记名支票||认人支票cheque to order
X_!$Pk7ma X$ PS(_M
th90O|; )=Y-f?o! 到期支票antedated cheque
O E]~@eU )Kr(Y.w v<`$bvv? 5Ny0b|+p 未到期支票postdated cheque
'1lx{UzD ?qIGQ/af& ',%5mF3j =3pD:L 保付支票certified cheque
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"<JE<X 未获兑现支票,退票returned cheque
I>!|3ElT s7AI:Zv ?;/{rITP# }:"R-s 横线支票crossed cheque
s?HsUD$b EtPgzw[#c9 R,XD6' Q oX2r?.j#M 普通横线general crossing
4bWfx_0W zcZ^s v> cx<h_ <)"iL4 kDI 特别横线special crossing
^=3 ^HQ'Zm x[Hhj' cFe V?a f)qPFM]%z 空白支票blank cheque
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A=orD C?bXrG\ 8 `yB =:kiSrBS3t 失效支票,过期支票stale cheque
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|d Y{`3`Pg&N 3KR2TcT#{ 普通支票open cheque
PZ~`O 9$8X>T^ e3G7K8 1mAUEQ! 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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x ik8|9m4/ Ug%<b 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
&%@/Dwr ~D$#>'C# OA\vT${5 $gXkx D 支票换现金||兑现to cash a cheque
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2 T] uv?8V@x2 清理票款to clear a cheque
A&xab 't||F1X~J v/QEu^C vQ?MM&6 保证兑现to certify a cheque
^U R-#WaQ oNh68ON:c 9;}L{yve ]t8{)r 填写支票数额to fill up a cheque
}(8D!XgWa T2;v<( * [iity WK/b=p|#o 支票上划线to cross a cheque
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{(x 开发支票to make out a cheque
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(+h)#![ 签发支票,开立支票to draw a cheque||to issue a cheque
Nv}U/$$S Uqb]e?@ P]~N-xdV h0'8NvalQ 透支支票to overdraw a cheque
9;;]q?* a>-}\GXTA W)G2Cs?p bW,BhUb,| 背书支票to endorse a cheque
LZ=wz.'u xMO[3D&D SaX,^_GY 0:7v/S!: 请付票款||清付票款to pay a cheque||to honour a cheque
+xoyKP! \}]=?}( }.fZy&_
E7d~# 支票退票to dishonour a cheque
AQJ|^'% a+4`}:KA# SXT@& @E _RA{SO 拒付支票to refuse a cheque
b<29wL1 A1#4nkkc9 1[fkXO{ I{*.htt{ 拒付支票to stop payment of a cheque
0{^l2?mgSb <=5,(a5g MX4 :e>dtd 9XJ9~I? 提示要求付款to present for payment
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[ S20 nk.x 见票即付持票人payable to bearer
@M1yBN H`+]dXLB &"~,V6,q 2ZTyo7P 支付指定人payable to order
=Ov;'MC x`j$9XN5 ".*a) ^6N3n kyZ 已过期||无效out of date||stale
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c)rm h^[ppc{Z 请给出票人R/D||refer to drawer
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O;&yA< 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
)M|O;~q H;b'"./ N~Sue #C=L^cSx( 文字与数字不一致words and figures differ
VfE^g\Ia Zo}\gg3 W~+!"^<n lhIr]'?l 支票
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!eov4" 时间已过account closed
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Vqv2F @. 时间已过effects not cleared
644hQW&W [u9S+:7" ;>QK}#' !!D:V`F/d 停止付款payment stopped
MR l*rK Jz:W-o 6&xW9' 6b: !tFU9Zt 支票毁损cheque mutilated
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@u'27c_<d3 汇款||寄钱to remit||to send money
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^ #9W5 Spr:K, 4[f7X4d$ 寄票供取款||支票支付to send a cheque for payment
mGyIr kE ZC\.};. dO4U9{+ nD?M;XN 寄款人a remitter
2M(PH]D XKPt[$ab Y[8co<p Wp9
2sm+ 收款人a remittee
J/P@m_Yx 5KPPZmO da86Jj=k Z@aL"@2]a 国外汇票foreign Bill
GzZ|T7fm B6!<@*BI |~"A:gf }zfLm`vJ 国内汇票inland Bill
H|Fqc=qp YvP"W/5 TAXkfj ([XyW{=h! 跟单汇票documentary bill
z&yb_A:> $E@.G1T [ H/la'f#o% ^[?+=1
k 空头汇票accommodation bill
kKk |@ /dvnQW4}8 @aPu}Hi ",
Rw%_ 原始汇票original bill
>zx50e) \S@=zII_ &8YI)G% yLa5tv/ 改写||换新票据renewed bill
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]F3[gpc 即期汇票sight bill||bill on demand
1X_!%Z U!UX"r r
L|BkN JP% ;rAoJ …days after date||…days after date…日后付款
cM'[;u DBrzw+;e3 7)It1i- WF.$gBH" …months after date||…months after date…月后付款
,xM*hN3A \]:NOmI^' `YU:kj<6 O09g b[ 见票后…日付款…days after sight||…days sight
g<0%-p Q_h+r!b K~~*M?.Z ]be2jQx3 见票后…月付款…months after sight||…months sight
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UkF ^>}[[:( 6/ 同组票据set of bills
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l - OGy-" q@yabuN@,j 单张汇票sola of exchange||sole of exchange
IG@&l0ARL M@ZpgAfq #Lt+6sa]2@ ZaV66Y> 远期汇票usance bill||bill at usance
[?o vJ k#G7`dJl k 5kX >-WOw 长期汇票long bill
=@/^1.` /faP]J) MBrVh6z> i]WlMC6 短期汇票short bill
C^v- &*v &IY_z0= e~[z]GLO% 3$f5][+U 逾期汇票overdue bill
d'nuk#r FQRcZpv; f;dU72]q+ 5Jd {Ev 宽限日期days of grace
]* Ki7h|B gxtbu$ jmVy4* P_ }ZGpd
9D 电汇telegraphic transfer (T.T)
A{T@O5ucj 9uoj3
Rh< 4^9_E&Fa Eu~wbU"% 邮汇postal order||postal note (Am.)||post office order||money order
n,LKkOG JNCtsfd V!tBipX%
ai9,4 本票promissory note (P/N)
$F$R4?_ OvG |= pC
Is+1O/ [m&ZAq 押汇负责书||押汇保证书letter of hypothecation
Upen/1 bA k}qiIMdI nit7|T@^ mQuaO#
I, 副保||抵押品||付属担保物collateral security
|^!@ u6d~d\ 4u7>NQUDu 8Y'"=!3 担保书trust receipt||letter of indemnity
>7Q7H#~w }-iOYSn aBLb i ,6pH *b$ 承兑||认付acceptance
8 z7,W3b h%e!f# b;ZAz
be@uHikp;v 单张承兑general acceptance
E.9k%%X] 5aQg^f%\ ( "z;Q?( z*1K<w8 有条件承兑qualified acceptance
S`.-D+.68 3f8Z?[Bb@ ?!-im*~w W<l(C!{ 附条件认付conditional acceptance
{mGWMv l]&)an 63$m& ]x I%xJ)fIK 部分认付partial acceptance
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