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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6\? 会计报表statement of account
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往来帐目account current
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TM Np+pJc1 现在往来帐||存款额current accout
WN#2<XjG -w5sXnS !@y/{~Gu Q~P|=* 销货帐account sales
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A4b+:MQ*OX 共同计算帐项joint account
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^=PY6! iW CVEo<Tz f|)~_JH 未决帐项outstanding account
;d]vAj gFfKK`)}D' "ctZ"* 0($On`# 贷方帐项credit account||creditor account
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]U J(=y$8xje 借方帐项debit account||debtor account
eX!yIqAR b.kV>K"X3 3a=\$x@ NmF8BmIj 应付帐||应付未付帐account payable
Y4X`(\A a$bE2'cb "QD>:G;u ~@[<y1g?nG 应收帐||应收未收帐account receivable
?U1Nm~'UZ >$=l;jO`n NVB#=!S ^),t=!;p 新交易||新帐new account
t}OzF cyqN }nO%q6|\V kXlI*h :C,}DyZy 未决帐||老帐old account
*O)i)[" Fzy#!^9Nu iU3PlF[B/o 5l%g3F 现金帐cash account
Nei i$ \YF07L]qs- c>+68<H s|TO9N)pO 流水帐running account
2:e7'}\D. &yOl}?u Re'3 bs:+ |_ U!i 暂记帐||未定帐suspense account
Q]VG6x (*V!V3E3# :()K2<E LZE9]Gd 过期帐||延滞帐overdue account||pastdue account
ld 1[Usaq 0I2?fz) v!3Oq.ot 6k<3,`VV| 杂项帐户sundry account
we@*;k@_ B7oUS}M Vh]=sd<F H6`zzH0" 详细帐单||明细表detail account
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rk SxcE@WM 呆帐bad account
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Xr88I^F; +"~*L,ken0 ^BW8zu@=O 会计项目title of account
iQLP~Z>,T wjT#D|soI ?MFXZ/3(ba ?`6Mfpvj96 会计薄||帐薄account-book
R$+"'N6p l\d[S] .SOCWznb Ay%]l| Gm 营业报告书||损益计算表account of budiness||business report
#c'}_s2F[ #BZ5Mxzj !<b+7A bQI.Qk 借贷细帐||交验帐account rendered
!d[]Qt%mA t^%)d7$ PQz[IZ -Y N(j\ 明细帐account stated
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trU_c2k 与…银行开立一户头to open an account with
+8GxX$ (IA:4E} _p9 _P g8 r'XWt]B+[ 与…银行建立交易to keep account with
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H= {?X +Yw 继续记帐to keep account
yWr&G@>G )5o6*(Y !thFayq kb~ 9/)~g 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
twa H20 <UGM/+aO 4e?c W& ,I,Zl.5 清算||清理债务to make up an account
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?+oc'{ uF)^mT0D= (+u&b< <6N 清洁帐目||与…停止交易to close ones account with
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H#W 5D3&6DCH x@>~&eP @9k/od@mW 结帐to close an account
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jA[a/ 清理未付款to ask an account||to demand an account
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pq) PX?^v8wlqL R m2M QP@@h4J^ 结清差额to balance the account with
Y$qjQ 1jF+ s;tI?kR>% Jr>Nc}!U _~*ba+{ 清算to settle an account||to liquidate an account||to square an account
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2 Lr`Gyl62 E6- ~ 审查帐目||监查帐目to audit an account
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@w 检查帐目to examine an account
Xxm7s S u (`7F(R /[q_f oL9ELtb]s 转入A的帐户to charge the amount to As account
KkR.p,/ D2\Ep L/ P1`YbLER5 q1/ mp){ 以计帐方式付款to pay on account
4@M}5WJ7 8PG&/"K iX>)6)uJ BbzIQg: 代理某人||为某人on ones account||on account of one
l@@qpaH Y@b|/+ ~UsE"5 s-l3_210 为自己计算||独立帐目on ones own account
F@ZB6~T~. 1flB A,6L uU+?:C eHyIFoaC/ 由某人收益并负风险on ones account and risk||for ones account and risk
9*CRMkPrd ]v$ 2JgF]@
O%Qz6R G4uOY?0N 由某人负担for ones account||for account of one
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w4UJXc 按某人指示||列入某人帐户by order and for account of one
tYUo;V R>,_C7]u 5N|hsfkx [?)He} _L 列入5月份帐目for May account
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EsN% >V&GL{ O+~@S~ cvV8; 编入某中帐项下to pass to the account of||to place to the account of
m;u :_4 =%;TVJk*a Q+E)_5_sA Acb %)Y 寄出清算书to send in an account||to send in render an account
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8SA^u0 byIP]7Ld v=YI%{tx) BM02k\% 支票薄cheque book
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N9O}6 9]a!1 U+@rLQ.- + Ui%}^ZZ 持票人cheque holder
XC,by&nY<y -qB{TA-.\ %nj{eT }\EHZ 不记名支票cheque to bearer||bearer cheque
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) T,c5Y 记名支票||认人支票cheque to order
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or 到期支票antedated cheque
,)t/1oQ}>^ '\Uy;,tu / L!:;H, sW@_q8lG 未到期支票postdated cheque
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hQ% hKN/&P^ 保付支票certified cheque
R|!4klb r} a, PkDh[i9Z| 6b h.5| 未获兑现支票,退票returned cheque
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HJOoCf S~.%G)R 横线支票crossed cheque
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j7 #h2 qrX&+ F3<Ip~K 普通横线general crossing
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s c4FU@^Vv o1rH@ D6/- Uy{ZK*c8i 特别横线special crossing
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Rc`zt7hbJ $WZHkV #e$vv!&} cAzlkh 失效支票,过期支票stale cheque
1IZTo!xi !R1OSVFp jg=}l1M" >SHW 普通支票open cheque
wy#5p]!u 87:V-*8 WlnS.P\+E "$N 4S9U 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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5t[7taLX\ QhmOO-Z? f5hf<R),A 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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S 支票换现金||兑现to cash a cheque
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LH~V Ox"SQ`nSj' +&8'@v$ 清理票款to clear a cheque
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@d6N[?3; ;F\sMf{ TDHS/"MbA7 保证兑现to certify a cheque
{A8w~3F km9@*@) <'z.3@D >Mk#19j[/ 填写支票数额to fill up a cheque
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YEhPAQNj 5:X^Q.f; n_46;lD 支票上划线to cross a cheque
c"^g*i2&0 _&/2-3]\B 'n!kqP )VFS&|#\ 开发支票to make out a cheque
;q%V)4 XFWo"%}w OiMr, a3[lZPQe 签发支票,开立支票to draw a cheque||to issue a cheque
y_N h5 lyQNE3 *aS[^iX?s xY1@Ja 透支支票to overdraw a cheque
?4MZT5 . F)hUT@ JD{AwE@Ro 1agI/R 背书支票to endorse a cheque
w.R2' WR J2Z?}5> -)Y[t Z^*` Q@? {|7: 请付票款||清付票款to pay a cheque||to honour a cheque
,kw:g&A =!P$[pN2 fIm=^}?fwK R)BH:wg" 支票退票to dishonour a cheque
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J`-Ro 4#2iq@s .V?>Jhok yh"48@L'D 拒付支票to refuse a cheque
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_f l. 0|>gj`0 拒付支票to stop payment of a cheque
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1\ab3n 提示要求付款to present for payment
DYaOlT(rE 5qQ\ H} BF+i82$zo 73>Hzpv0 见票即付持票人payable to bearer
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C#W <Z\j#p: 支付指定人payable to order
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y+S 已过期||无效out of date||stale
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zv HeoM, 请给出票人R/D||refer to drawer
[-'LJG Wb< %8~g#Z 7=[/J*-m co [ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
k#pNk7;MZ FG6mh,C! k9 NPC" +tvWp>T+ 文字与数字不一致words and figures differ
O>kM2xw (=/}i' RqRyZ*n /dq(Z"O_ 支票
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Q9NKQuSu 时间已过account closed
#5}v? tA]Y=U+Q A,#a?O6m qhqqCVrsW 更改处应加盖印章alterations require initials
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L 时间已过effects not cleared
fs6% M]u 1JWo~E' dId&tTMmC ]gG&X3jaKq 停止付款payment stopped
ooIA#u .l}oxWWoS .rs\%M|X \1mTKw)S 支票毁损cheque mutilated
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_V $61j_;WF` G+zIh}9 汇款||寄钱to remit||to send money
uhO-0H ?Q G?F9? 1_0\_| Z@ZSn0 寄票供取款||支票支付to send a cheque for payment
U t'r^ KW-g $Ma \+Pk"M "Iwd-#;$; 寄款人a remitter
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" Ze- MB0w aYd`E4S+ 收款人a remittee
*e}1KcJ qF57T>v| B[B(=4EzMP h&j9' 国外汇票foreign Bill
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@ j#[%-nOT CWW|? _ !H8j/b 国内汇票inland Bill
/Ym!%11` .Mu]uQUF <Pg<F[eDM :elTqw>pn 跟单汇票documentary bill
^{R.X:a 0V5 {:mzA z)0%gd| v7@O ,% 空头汇票accommodation bill
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)*T<s 原始汇票original bill
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g(2^ !p$k<?WX c T$r?LIa ,Q G;Thz 改写||换新票据renewed bill
AB")aX2%E Ye"#tCOEG Z g~6 #23m_w^L 即期汇票sight bill||bill on demand
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>:e …days after date||…days after date…日后付款
\(a!U,]LM k%fy ZK8I f?SD -e(,>9Q …months after date||…months after date…月后付款
v'X=|$75 %x zgTZ BLQD=?Q Hg%8Q@ 见票后…日付款…days after sight||…days sight
+KKx\m* -|x YT+?% oq3{q `.F+T)G 见票后…月付款…months after sight||…months sight
T_1p1Sg Imm|5-qJ >W7IWhm3 -y5Zc?e 同组票据set of bills
'p:L"L}Q? Z4aK "}'Sk( W99Hq1W;r 单张汇票sola of exchange||sole of exchange
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j}:~ D|rcSa.M UZ}>@0 远期汇票usance bill||bill at usance
# 5C)k5 V|mz]H#| Y\1XKAfB Vuu_Sd 长期汇票long bill
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mu2,% J 8""}7D *N|s+ 短期汇票short bill
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\4 O)i]K`jk l5bd);Ltq 逾期汇票overdue bill
#v QyECf ?=X_a{}/ Vn1hr;i] dxI t.h 宽限日期days of grace
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4/ B{+ Ra t4E= wBK%=7 电汇telegraphic transfer (T.T)
[6Nw)r(a( 5{uK;Vxse l-mf~{ !j|93* 邮汇postal order||postal note (Am.)||post office order||money order
zkrcsc\Z~0 :5M7*s)e16 `!$I6KxT lC&B4zec 本票promissory note (P/N)
;uazQyo6 %Kq`8 g~AOKHUP td6$w:SN,l 押汇负责书||押汇保证书letter of hypothecation
yHL5gz@k A+Xk=k5< &]? X"K SdTJ?P+m 副保||抵押品||付属担保物collateral security
/\_wDi+# p#Vh[UTl^ *Tt*\ O }`,}e 259 担保书trust receipt||letter of indemnity
D/&^Y'|T ]O\Oj6C uKcwVEu 1L=6Z2*fB4 承兑||认付acceptance
u0(PWCi2 M9/c8zZ #*<*|AwoW| F9Ag687w 单张承兑general acceptance
2AAZZx +$ ?T(>!m DPD%8a)? i:ZL0nH- 有条件承兑qualified acceptance
<6s?M1J a3<.F&c+c p(F}[bP WYb\vm=r 附条件认付conditional acceptance
?1?zmaS 6eqPaIaD R{5xb }!i#1uHUH: 部分认付partial acceptance
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