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会计英语讲解学习

作者:高考题库网
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2021-02-08 22:53
tags:

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2021年2月8日发(作者:我该怎么做)


输方式常用表达



2009-8-14 10:42:21-


字体:


大小



1429



ort by sea is the most important mode of transportation in the world today.



海运是目前世界上最重要的一种运输方式。




y




it is cheaper to have the goods sent by sea than by railway.



通常,海运比铁路运输便宜。




such a big order




we propose to have the goods dispatched by sea.



数量如此多的货物,我们建议走海运。




dispatch the TV sets we ordered by sea.



请海运我们订购的电视机。




e of the high cost of railway transportation




we prefer sea transportation.



因为铁路运输费用高,我们愿意走海运。




mes sea transport is a problem for us.



有时海运对我们来说是件麻烦事。




have the goods transported by air.



请空运此批货。




move the goods by railway is quicker.



铁路运输较快。




don't think it is proper to transport the goods by railway.



我们认为此货不适合用铁路运输。




you have them sent by railway





能采用陆运方式吗?




may have some difficulties in arranging railway transportation




I think.



我想你们安排铁路运输有困难。




have arranged to transport the rice you purchased by rail.



我们已安排用火车运输你们所购的大米。




would prefer to have goods carried by road and not by railway.


我们宁愿用公路运输而不用铁路。



会计日常用语(中英文)



2008-7-4 15:36:20-


字体:


大小



3507



会计


报表



statement of account



往来账目



account current



现在往来账


||


存款额



current accout



销货账



account sales



共同计算账项



joint account



未决账项



outstanding account



贷方账项



credit account||creditor account



借方账项



debit account||debtor account



应付账


||


应付未付账



account payable


< br>应收账


||


应收未收账



account receivable


< p>
新交易


||


新账



new account



未 决账


||


老账



old account



现金账


cash account



流水账



running account



暂记账


||


未定账



suspense account



过期账


||


延滞账



overdue account||pastdue account



杂项账户



sundry account



详细账单


| |


明细表



detail account



呆账



bad account



会计项目



title of account



会计簿


||


帐簿



account-book



营业报告书


||


损益计算表



account of budiness||business report


借贷细账


||


交验账



account rendered



明细账



account stated




……


银行开立一户头



to open an account with




……


银行建立交易



to keep account with



继续记账



to keep account




……


有交易



to have an account with



作成会计账


||


有往来账项



to make out an account with



清算


||


清理债务



to make up an account



清洁账目


||



… …


停止交易



to close one's account with



结账



to close an account



清理未付款



to ask an account||to demand an account



结清差额



to balance the account with



清算



to settle an account||to liquidate an account||to square an account



审查账目


| |


监查账目



to audit an account



检查账目



to examine an account



转入


A


的账户



to charge the amount to A's account



以计账方式付款



to pay on account



代理某人


||


为某人



on one's account||on account of one



为自己计算


||


独立账目



on one's own account



由某人收益并负风险



on one's account and risk||for one's account and risk



由某人负担



for one's account||for account of one



按某人指示


||


列入某人账户



by order and for account of one



列入


5


月份账目



for May account



编入某中账项下



to pass to the account of||to place to the account of


寄出清算书



to send in an account||to send in render an account


会计账目用语大全



2008-9-28 9:41:51


恒星英语学习论坛字体:


大小



13887


对账单,结单






statement of account






往来账户,活期存款账户,流通账






account current






经常账户






current account






销货账






account sales






两人共有之银行账户






joint account






应收


[


未清


]


账款;未付账单,未结算账目






outstanding account






贷方账项






credit account






借方账项






debtor account






应付账






account payable






应收账






account receivable






新交易


||


新账






new account






未决账


||


老账






old account






现金账






cash account






流水账






running account






暂记账


||


未定账






suspense account






逾期账 款,过期未付账款


||


延滞账






overdue account||pastdue account






杂项账户






sundry account






详细账 单


||


明细表






detail account






坏账






bad account






会计


项目






title of account






会计薄


||


账薄






account-book






营业报告书


||


损益计算表






account of business||business report






借贷细账


||


交验账






account rendered






明细账






account stated







...


银行开立一户头






to open an account with






与……继续交易,与……有账务往来






to keep account with






继续记账






to keep account






与……有交易






to have an account with






作成会计账


||


有往来账项






to make out an account with






清算


||


清 理债务






to make up an account






与……停止交易






to close one's account with






结账






to close an account






请求付账






to ask an account||to demand an account






结清差额






to balance the account with






清算






to settle an account||to liquidate an account||to square an account






审查账目


||


监查账目






to audit an account






检查账目






to examine an account






转入


A


的账户






to charge the amount to A's account






先付……






to pay on account






代理某人


||


为某人






on one's account||on account of one






为自己 计算


||


独立账目






on one's own account






由某人收益并负风险






on one's account and risk||for one's account and risk






由某人负担






for one's account||for account of one






按某人 指示


||


列入某人账户






by order and for account of one






列入< /p>


5


月份账目






for May account


报账






render an account


款业务名称的英汉对照



2008-9-28 10:48:58


考试大字体:


大小



3059


付款方法



mode of payment



现金付款




payment by cash||cash payment||payment by ready cash



以支票支付




payment by cheque



以汇票支付




payment by bill



以物品支付




payment in kind



付清


||


支付全部货款




payment in full||full payment



支付部分货款


| |


分批付款




payment in part||part payment||partial payment



记帐付款


||< /p>


会计


帐目内付款




payment on account



定期付款




payment on term



年分期付款




annual payment



月分期付款




monthly payment||monthly instalment



延滞付款




payment in arrear



预付货


||


先付




payment in advance||prepayment



延付货款




deferred payment



立即付款




prompt payment||immediate payment



暂付款




suspense payment



延期付款




delay in payment||extension of payment



支付票据




payment bill


< /p>


名誉支付


||


干与付款

< br>



payment for honour||payment by intervention


< p>
结帐


||


清算


||


支付




settlement



分期付款




instalment



滞付


||


拖欠


||


尾数 款未付




中英文资产负债表对照



2007-11-15 17:05:07


不详字体:


大小



6899


BALANCE SHEET




Printed by For the year(or,quarter,month)ended JULY31,1998



LIABLITIES AND


ASSETS



AT BEG


OF


LINENO



YEAR



AT END OF


YEAR



OWNER'EQUITY



CURRENT ASSETS


EQUI



Cash on handIT



Cash in bankloan



Marketable securities



Notes receivableetie



Accounts receivablees



Less:Provision for bad


debts F



Advance to suppliersd de


Other receivablesustom



Deferred and prepaid


expenses For



Inventoriesns



Less:Provision for loss on


realizationof


inventoriesquarter,mo



Long-term investments


maturing within one


yeartoriesquar



Other current assetslities


Total current assetsg with


LONG TERM


INVESTMENTSliti



Long-term


investmentsiesg



1



2



4



5



6



7



8



10



11



12



13



15



16



17



18



CURRENT


LIABILITIES



Short term loansS



Notes payableansS



Accounts payableties



Accrued payrolletie



Taxes payablevabl



Dividends payablebad



Advances from


customersbts



Other payablesesust



Accrued expensesaid



Staff and worker' bonus


and welfare fundhe


year(o



Long-term liabilities due


within one


yearinventorie



Other current liabilitiesg


with



Total current liabilitiesg


with



LONG-TERM


LIABILITIESliti



Long-term loansment






Receivables clooectable


after onr yearne yearto



FIXED ASSETS: pay



Fixed assets-cost) on d



Less:Accumulated


depreciationes pa



Fixed assets-net


valueerm li



Disposal of fixed assetsm


liab



CONSTRUCTION IN


PROGRESSsm l



Construction in


progressliab



INTANGIBLE


ASSETS:ing



Land occupancy


rightvestm



Proprietary technology


and patentsriodsblee



Other intangible assetsd


pate



Total intangible


assetsriodsb



OTHER ASSETSer l



Organization


expensesies



Exchange loss during


start-up perioddsbleear



Deferred taxs debit and a


20



21



22



23



27



28



29



30



31



32



33



34



35



Debentures payablee


aft



Premium (discount) on


debentures


payableeartorie



一年以上的应付款



Payable due after one


yearentures p



Total long term


liabilitiesbleear



OTHER


LIABILITIESROGR



Exchange gain during


start-up periodsbleeart


Deferred gain on


investmentsperiod



Deferred taxes


creditstment



Other deferred creditd


pate



Unamortized exchange


gainatentsr



Total other liabilities


asset



Total liabilitiessset



OWNERS'


EQUITYation



Registered capital


Currency and


amount)oddsbleeart



Paid in capital(amount


of foreign currency at




end of


period,month)ended D



Deferred loss on


investmentsn curr



36



Chinese


investment(amount of


foreign currency at end


Other deferred


expensesmentsn



37



of periodnth)ended


DEC



Foreign


investment(amount of


foreign currency at end


Unamortized exchange


loss foreig



38



of periodnth)ended


DEC



Less:Investment


returnedeign c



Capital surplusnede



Reserve fundusne



Enterprise expansion


fundign cu



Profit capitalised on


return of investmentnd


of



Current year profitrn o



Undistributed profitstrn


o



Total owners' equityrn


Total other assetsted pr



of i



TOTAL LIABILITIES


AND OWNERS'


TOTAL ASSETS Tot



EQUITYnvestmentn



Notes



1. Customer' materials to be processed____;2. Consignment in____;3.



Goods held for


others____;4. Notes receivable discounted with recourse____;



5. Fixed assets under operating lease____;6. Current year payment of import taxes____.d for


others____;















MONETARY UNIT:YUAN








年初


负债 及所有者


数所


行次











行次




年初数






期末数






权益




有者







流动资产




现金




1



银行存款




2



有价债券




4



应收票据




5



应收帐款




6



减:坏帐准备




7



预付帐款




8



其他应收款




10



待摊费用




11



存货




12



减:存货变现损失准备




13



一年内到期的长期投





15



其他流动资产




16



流动资产合计




17



长期投资



:



长期投资




18



一年以上的应收帐款




20



固定资产



:



固定资产原价




21



流动负债



:



短期借款




应付票据




应付帐款




应付工资




应交税金




应付股利




预收货款




其他应付款




预提费用




职工奖励及福


利基金




一年内到期的


长期负债




其他流动负债



流动负债合计



长期负债



:



长期借款




应付公司债




应付公司溢价


(


折价


)



一年以上的应


付款项




42



43



44



45



46



47



48



50



51



52



53



54



55



56



57



58



59






:


累计折旧




固定资产净值




固定资产清理




在建工程



:



在建工程




无形资产



:



场地使用权




工业产权及专有技术


其他无形资产




无形资产合计




其他资产



:



开办费




筹建期间汇兑损失




递延税款借项




递延投资损失




其他递延支出




待转销汇兑损失




22



23



27



28



29



30



31



32



33



34



35



36



37



38



长期负债合计




其他负债



:



筹建期间汇兑


收益




递延投资收益




递延税款贷项




其他递延贷项




待转销汇兑收





其他负债合计




负债合计




所有者权益



:



资本总额



货币


名称及金额




实收资本



(


非人


民币资本期末


金额


)



其中


:


资损




中方投资



(


非人


民币资本期末


金额




外方投资


< p>
(


非人


民币资本期末


金额


)




:< /p>


已归还投资




资本公积




储备基金




企业发展基金




利润归还投资




本年利润




未分配利润




60



61



62



63



64



65



66



67



68



69



70



71



72



74



75



76



77



78




-


-


-


-


-


-


-


-



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