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。
:*R+ee,&- 会计报表statement of account
dp2FC I]cZcx,<q k4en/& ,Ww.W'#P 往来帐目account current
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B^ '5A&c( s!]QG 现在往来帐||存款额current accout
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3v71 +(`.pa z@ 销货帐account sales
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Xi~I<& Ci[Ja#p7$h 共同计算帐项joint account
bU}l*" =AF;3 ];eJ'# ]4'V59\ 未决帐项outstanding account
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%C %fXgV\xY NFG~PZ`6R 贷方帐项credit account||creditor account
q9\(<<f| DD6K[\ -k%|sqDZj q6o}2<T@ 借方帐项debit account||debtor account
76u\#{5 `'9t^6mk f'tQLF[r< +xU=7chA 应付帐||应付未付帐account payable
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/z+W[t gRw? <U^ 应收帐||应收未收帐account receivable
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7Bd Ss1&fZoj ?}S~cgL - a,:Nlr3 新交易||新帐new account
/<J5?H sD6vHX% <AHdz/N 3=0b 未决帐||老帐old account
"ER=c3 t l\u5RMS(' bOr6"nn Hx9lQ8 现金帐cash account
awLSY:JI vJQ_mz }To-c' mE9ytFH\k 流水帐running account
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lc 暂记帐||未定帐suspense account
[h.i,%Ua"P +X>Aj=# }dEf |6_ jtwe9 过期帐||延滞帐overdue account||pastdue account
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< i}C%`1+( )<T2J0* 杂项帐户sundry account
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n\N]^ d81[hT}q fh&Q(:ZU 详细帐单||明细表detail account
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,) uTmT'u:} V)mi1H|m I.1(qbPkF+ 呆帐bad account
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tU@\H5kN ItG|{Bo 会计项目title of account
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k GJBMaT _!o0bYD Z}>+!Z 会计薄||帐薄account-book
Rts}y:44 ?'OL2~ 7K/t>QrBtU VS+5{w:t 营业报告书||损益计算表account of budiness||business report
M:%Ll3 QhPpo#^ #/WjKr n .j`8E^7< 借贷细帐||交验帐account rendered
Bs<LJzS{V / KKA/ \>e>J\t: pF:C 明细帐account stated
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mdG"s ?xo<Fv 与…银行开立一户头to open an account with
lp5b&I_ -raZ6?Zjc $# b 2/l4,x 与…银行建立交易to keep account with
R-\"^BV#Z ^ANz=`N5, \6,Z<.I %&4\'lE 继续记帐to keep account
iBqIV ~h444Hp= ''CowI +/Vzw 与…有交易to have an account with
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作成会计帐||有往来帐项to make out an account with
4?~Ei[KgQn fq0[7Yb 15!b]': 4\2~wSr 清算||清理债务to make up an account
Y\{lQMCy i-&"1D[& [,mcvO; L9 H.DNA 清洁帐目||与…停止交易to close ones account with
/Pa<I^-# )auuk< SrXuiiK z';h5GNd>z 结帐to close an account
.t{?doOT 8?k.4{? bqUQadDB QK`2^ 清理未付款to ask an account||to demand an account
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l>< -!ERe@k( /M~rmIks 结清差额to balance the account with
pPZ^T5-ks )hK1W\5 XBHv V05mv lV2MRxI 清算to settle an account||to liquidate an account||to square an account
I,!>ZG@6 |}K7Q TWTRMc;z+ =v/x&,Uj@6 审查帐目||监查帐目to audit an account
1V1T1 %b`B.A j_~lc,+m @EcY&mP) 检查帐目to examine an account
ak;S Ie iMOf];O) ]lzOz<0q DX#F]8bWl 转入A的帐户to charge the amount to As account
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.o f= l*+QY8f 以计帐方式付款to pay on account
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gzX {1`n^j(> J*O$)K%Hx 代理某人||为某人on ones account||on account of one
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p3bg L\UM12 ;^:$O6J7T~ 为自己计算||独立帐目on ones own account
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f? 由某人收益并负风险on ones account and risk||for ones account and risk
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`W9 由某人负担for ones account||for account of one
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j>OB<4?.+ 按某人指示||列入某人帐户by order and for account of one
%;9+`U \M`fkR,,' ;F<)BEXC< da&f0m U 列入5月份帐目for May account
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HO_ k|}S K9 L)ry!BuHI 编入某中帐项下to pass to the account of||to place to the account of
.U !;fJ9 emI]'{_G (&u)FB* +(<}`!9M* 寄出清算书to send in an account||to send in render an account
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"6@3 9jwo f}OU 支票薄cheque book
2tqO%8`_ M^^u{);q J;wA ai,Mez 支票陈票人cheque drawer
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Iw S&P5##.u` 持票人cheque holder
1xo<V5 _9Ig`?<>I ^MWfFpJV!] s"|N-A=cS 不记名支票cheque to bearer||bearer cheque
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Y9wn i4"xvLK4 记名支票||认人支票cheque to order
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F1 到期支票antedated cheque
O!uB|* :L FwJ )N2yhdcqI E}qeh"sJt 未到期支票postdated cheque
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k?iP 保付支票certified cheque
+-#| M|a RS/%uxS? p$@=N6)I.k $/45* 未获兑现支票,退票returned cheque
l(zkMR$b8 ^dYLB.'= ^ :Q |,oy !U/:!e`N 横线支票crossed cheque
,Ql3RO, i\rI j0+ M42D5|tZc i4!n Oyk 普通横线general crossing
U'.>wjO s$:]$&5 W9V%Xc`LQ xMhR;lKY 特别横线special crossing
gpr];lgS qTyU1RU$9^ ,lA J{5\# VkhK2 空白支票blank cheque
qBX<{[ ;Xgy2'3 i`8!Vm jO:<"l^+u 失效支票,过期支票stale cheque
}.zgVLL `U`Z9q5- 8gBqur{ ? *I9 普通支票open cheque
P!YT{} o`j%$K4?5 Punbw\9!d, OR"n i 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
W {dx\+ a9jY^E'|n E4y"$U%. PLo.q|% 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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支票换现金||兑现to cash a cheque
rhn*kf{8 <6L$:vT_ [S</QS! @1Zf&'/6 清理票款to clear a cheque
`&9#!T. y'yaCf J?%D4AeS]v <U,T*Ql1x 保证兑现to certify a cheque
,CM$A}7[ i,yK&*>JJ U;V. +onv =C3l:pGMB; 填写支票数额to fill up a cheque
V">Uh@[J_ Gh{k ~/B & vLX v@t*iDa?7 支票上划线to cross a cheque
>MP PYVn7 ^jmnE.8R #sqDZ]\B A&t'uY6 开发支票to make out a cheque
BxZop.zwE( [?IERE!xQ 7L-%5:1% %74Ms 签发支票,开立支票to draw a cheque||to issue a cheque
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mZJJ,Q 透支支票to overdraw a cheque
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E&hw 背书支票to endorse a cheque
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%D; MZd\.]G@ 请付票款||清付票款to pay a cheque||to honour a cheque
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yZ!Eu#81 ASYUKh,h 支票退票to dishonour a cheque
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E]ki Maa.>2v< 拒付支票to refuse a cheque
?xf;#J+{8 s?6 7@\ U|Jo[4A @Op8^8$` 拒付支票to stop payment of a cheque
,jt098W fFd9D=EW. ~<Lf@yu-{ tm|lqa 提示要求付款to present for payment
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93, 支付指定人payable to order
asq/_` LNN:GD)> ~o%-\^oc xBZ9|2Y s 已过期||无效out of date||stale
n47=eKd70 #y*=UV|h u:S@'z> aEk*-v#{ 请给出票人R/D||refer to drawer
Z*TW;h0ZQ3 z\E"={P& fhY[I0;}$ F889JSZ% 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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8\M H4m6H)KOG 文字与数字不一致words and figures differ
3'"M31iA (wlsn6h XF7W'^ <?zTnue 支票
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O7d Fz)$ 时间已过account closed
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`JE>GZY )PG,K4z 更改处应加盖印章alterations require initials
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ii;WmE& 时间已过effects not cleared
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=f 停止付款payment stopped
R2$ U K AIm$in`P )RYnRC#O }R1`ThTM 支票毁损cheque mutilated
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3 <nvWC/LU X?6h>%) k y^AA#kk 汇款||寄钱to remit||to send money
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\u]CD}/ 寄票供取款||支票支付to send a cheque for payment
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{DS ?nZ <? 寄款人a remitter
'%EZoc/U ?*'$(}r3 i$ L]X[ aE BP9RX}z 收款人a remittee
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v\Y}(fD 5FSv"= 4VNb`!e 国外汇票foreign Bill
C|f7L>qe z`/.v&<>V (L5'rNk +^kxFQ(: 国内汇票inland Bill
e(#IewKp $G_Q`w=jM d=Do@)
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b%y$D 跟单汇票documentary bill
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"x >C3NtGvy 空头汇票accommodation bill
ZCBPO~&hO' ay(!H~q_U A,gx5!J P/pjy 原始汇票original bill
-k&{nD| (s"iC:D6U ch>Vv"G> ~g1, !Wl 改写||换新票据renewed bill
#jZ@l3 mhk/>+hF 5}eQaW48 irsfJUr[V 即期汇票sight bill||bill on demand
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8kZ CofH}- s^>lOQ= …days after date||…days after date…日后付款
7B(bH8 0[lsoYUq ole|J <'[Ku;m …months after date||…months after date…月后付款
:Sc8PLT fYhR#FVI NQC3!=pQ}Y [8@kx Cq 见票后…日付款…days after sight||…days sight
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U,<]J*b(@4 见票后…月付款…months after sight||…months sight
5r4gmy> #%^\\|'z B:-U`CHHQ \2Og>{"U 同组票据set of bills
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Ad;S=h8: ~XUOW Y75 ,;.B4 单张汇票sola of exchange||sole of exchange
RzS|dGNQE 2QGMe} rLJ[FqS hOPe^e" 远期汇票usance bill||bill at usance
>?5xDbRj a}KK{Vqo` a@#Q:O)4 R-pH Quu3 长期汇票long bill
0e+W/Tq [?chK^8 B6bOEPQ Zx+cvQ 短期汇票short bill
'y9*uT~ ;1W6"3t-Y 3ai (x1% TMJ9~"IO 逾期汇票overdue bill
ZXsYn p jKt:R} $PSY:Zz ,+tPRkwA^ 宽限日期days of grace
!4R>O6k ]@X{dc 4'SaEsA~ _>Pk8~m 电汇telegraphic transfer (T.T)
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@Dm,h +UxI{,L 邮汇postal order||postal note (Am.)||post office order||money order
]gu1# #{!O,`qD g nt45]@{ g96T*T 本票promissory note (P/N)
L=,OZ9aA ?g2zmI!U uBmxh%]C~ G0}Dq MTi 押汇负责书||押汇保证书letter of hypothecation
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IM 副保||抵押品||付属担保物collateral security
|rMq;Rgu? S'o ]=& -kl;!:'.3 @,k7xm$u 担保书trust receipt||letter of indemnity
M>T[!*nTj tBseqS3< `(!NYx GR%{T'ZD` 承兑||认付acceptance
*Bs^NU. ]:&n-&@L )1f+ld%R b^ sb]bZW 单张承兑general acceptance
jYWw.g< H"+wsM^@ KAed!z9 =}v ;1m 有条件承兑qualified acceptance
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EW3&+Lt e_/x&a(i8 附条件认付conditional acceptance
S[mM4et| h4(JUio G>%AZr{M uEx9-,! 部分认付partial acceptance
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