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。
cu9Qwm 会计报表statement of account
MN8H;0g- k[|~NLB8 )r6EW`$ |CD"*[j] 往来帐目account current
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m]Y;c_DO: 现在往来帐||存款额current accout
5p"BD'^: .8gl< vX (U1]:tZ<. %Q"(/jm? 销货帐account sales
@'FE2^~Jj cWAtju?L; lHfe<j] K7TzF& 共同计算帐项joint account
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d 3\$wdUFr PH3 >9/H OEhHR 未决帐项outstanding account
}%!tT\8 r4}*l7Q uBnoQ~Qd[z p]G3)s@> 贷方帐项credit account||creditor account
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ON0E~" L5fuM]G` 借方帐项debit account||debtor account
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5 L?} 应付帐||应付未付帐account payable
$0A ~uDbs KP"%Rm`XN =<z.mzqu5 /s:fW+C 应收帐||应收未收帐account receivable
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vJ,SQt k0z&v < UL@9W6 新交易||新帐new account
v;1F[?@3Y jvy$t$az nR;D#"p% yCz|{=7"j 未决帐||老帐old account
cu!W4Ub< 5II(mSg8 VR{+f7:} Y4.Eq+$gh 现金帐cash account
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D, RJeDEYXeg 流水帐running account
AV8T {LzH&qu g| <wyt[ R<ND=[}s 暂记帐||未定帐suspense account
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Ck =;1sGh 过期帐||延滞帐overdue account||pastdue account
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{f BQ</g* $; TJ8E"t*) vl Ez9/H 杂项帐户sundry account
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k! 详细帐单||明细表detail account
S8Fmy1# 2aA`f7 lfsqC};#\ 2I1uX&g 呆帐bad account
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[k$*4u> kUx&pYv Q:C$&-$ 会计项目title of account
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rx"s!y{!- 会计薄||帐薄account-book
H1"q (m[bWdANnW !}+tdT(y XZNY4/25G 营业报告书||损益计算表account of budiness||business report
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}KQ PYRd]%X 3l<S}k@M) 借贷细帐||交验帐account rendered
}U w&Ny l&YKD,H}; f&,{XZ ;{[>&4 明细帐account stated
FSuAjBl0- S\6[EQ65 Nr<`Z JPM))4YDR 与…银行开立一户头to open an account with
6C4'BCYW( \,Lo>G`! P|2E2=G ,fIe&zq 与…银行建立交易to keep account with
s#Jh -+lM *Oc.9 F88" ZR v"h/~ ;;$# )b 继续记帐to keep account
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\P6K |wEN`#.;b CBQhIvq.d 与…有交易to have an account with
X2mREt9 Ch()P.n? H2xeP%;$ l JP1XzN_ 作成会计帐||有往来帐项to make out an account with
O|A_PyW >R{qESmP= H`8``#-|@S f=!PllxL: 清算||清理债务to make up an account
+QM@VQ X7UuwIIP ^ 5VK> 1pv}]&X 清洁帐目||与…停止交易to close ones account with
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rdnno 结帐to close an account
Kz<@x`0 o[ENp'r 2-zT$`[]J 3bqC\i^[\m 清理未付款to ask an account||to demand an account
?T_3n: z|7zj/+g =&0wr6 VN0mDh?E 结清差额to balance the account with
i`/+,< DcMJ^=r8O: dw~p?[ 6+V\t+aug 清算to settle an account||to liquidate an account||to square an account
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<X TU8G 审查帐目||监查帐目to audit an account
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M@P1, Y 'sp-%YlM - 检查帐目to examine an account
cH<q:OYi Ov-b:lH !|2VWI} G5dO 3lwq 转入A的帐户to charge the amount to As account
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$g$x<7 ,U)"WLmY 以计帐方式付款to pay on account
d_S*#/k a"/#+=[ IfO;S*Qt UgB'[@McS 代理某人||为某人on ones account||on account of one
N3t0-6$_ e&ANp0|W <)g8yA ?::NO Dg 为自己计算||独立帐目on ones own account
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P@c.*}s e98lhu"|H =H0vE7 {* 由某人收益并负风险on ones account and risk||for ones account and risk
k~%<Ir1V] 53HU. in<Rq"L FZd.L6q 由某人负担for ones account||for account of one
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ANl 按某人指示||列入某人帐户by order and for account of one
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'1+ Yq 列入5月份帐目for May account
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jHt\ QQk{\PV 编入某中帐项下to pass to the account of||to place to the account of
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sbHs$C M-NV_W&M EG'[`<*h ~/_9P Fk 寄出清算书to send in an account||to send in render an account
-B#yy]8 [LT^sb nmlPX7!{$ oq-<ob 支票薄cheque book
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支票陈票人cheque drawer
3>zN/f 6Dws,_UAZ4 *y`%]Hy< u{&B^s)k. 持票人cheque holder
^x*nq3^h\ CZ2`H[8 Q8p&Ki;i v/uO&iQw5 不记名支票cheque to bearer||bearer cheque
"wH) mQnd M|T4~Q U& T1B|w"In vv6$>SU 记名支票||认人支票cheque to order
RhF>T&Q K*K1(_x= Mr+@c) 3zuF{Q2P< 到期支票antedated cheque
tc_f;S`k 5yh/0i5 | (dJI_A \8uo{#cL8 未到期支票postdated cheque
>Sk[vI0Y k1z$e*u&r P`$12<\O1 9D@$i<D: 保付支票certified cheque
_\5~>g_ +5<k-0v &zL#hBE [{[N( g&d 未获兑现支票,退票returned cheque
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\'[~+ qg z*'_S 横线支票crossed cheque
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X 普通横线general crossing
@z6!a ske@uzAz -P=g3Q i $X`y%*<<v 特别横线special crossing
}pNX@C#De fT:}Lj\L1 $BN15x0/:~ k@!r#`j3 空白支票blank cheque
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j 3{raKM6F wWW~_zP0 9G?ldp8 失效支票,过期支票stale cheque
huFz97?y( `&7RMa4= )9"oL!2h v vu<:16 普通支票open cheque
`linG1mF wjU.W5IR BWPP5X9 $FM'
3%B[ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
$Ptk|qFe F:FMeg aA*9, bPD)D'Hs 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
cH`^D?#se q1Qje%9@t Os),;W0w4 jrJR1npB 支票换现金||兑现to cash a cheque
A;K(J4y* vL_zvXA ~GB=Nz =6 %|?5G 清理票款to clear a cheque
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@Z(rgF{{ "Tbnxx]J w*LbH]l<- 保证兑现to certify a cheque
r((Tavn ^tAO_~4 9w~cvlv[ zok D:c 填写支票数额to fill up a cheque
y).P=z E{^^^"z P 9Ld9N;rWm# y0q#R.TOm 支票上划线to cross a cheque
QX0Y>&$) a0_(eO-S =V $j6 =G>(~+EA 开发支票to make out a cheque
d+2daKi I@Z)<5Zf 90:K#nW; )^; DGzG 签发支票,开立支票to draw a cheque||to issue a cheque
R9dP ,<2 D!FaE N `| 9K u 1M5 -pZ[D 透支支票to overdraw a cheque
WR.x&m> qc8Ta" h8}8Lp(/' Q7Ij4 背书支票to endorse a cheque
5{l1A(b 9U<Hf32 'F_}xMU w=J4zkWk 请付票款||清付票款to pay a cheque||to honour a cheque
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9ES d79N-O- 支票退票to dishonour a cheque
d'zT:g j7/(sf TbNGgjT <MZi<Z` 拒付支票to refuse a cheque
HHS45kg[c m^tNqJs8 U"5q;9#q B=zMYi 拒付支票to stop payment of a cheque
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}#f() @>O&Cpt <5ZJ]W 提示要求付款to present for payment
Es;;t83p &BgU:R, h~ha `"Dy%&U 见票即付持票人payable to bearer
k>{-[X,/OV OV|Z=EwJ 79tJV E~He~wHWe 支付指定人payable to order
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已过期||无效out of date||stale
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q3\!$IM. faVS2TN4 Y'_ D<Mp 请给出票人R/D||refer to drawer
%HEmi; ? ).(fP M(S{1|,V 7SHo%bA 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
VRhRwdC m|dF30~A ayH>XwY6 UCF[oO>v 文字与数字不一致words and figures differ
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<j 支票
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=+Tsknq 时间已过account closed
q_58Lw 2o}8W7y )fR1n}# "0Y&~q[= 更改处应加盖印章alterations require initials
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4+,*sn 时间已过effects not cleared
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{/ c$.T<r)Z 停止付款payment stopped
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w rN'k4V"K v_.j/2U 支票毁损cheque mutilated
dK7 ^ 0Cv4/Ar( LQ|<3] _4S7wOq5 汇款||寄钱to remit||to send money
@@xF#3 $q=hcu M%77u=m n7'<3t 寄票供取款||支票支付to send a cheque for payment
-y<rM0"NE P:vX }V |[
.;}pU!S~R n/:Z{ 寄款人a remitter
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]s fjG /dhr UvoG<; ,7/\&X<`B 收款人a remittee
0c{Gr 0[> 13]y)( DwQp$l'NfW y& Gw.N}<r 国外汇票foreign Bill
;vZ*,q6 Ez wF`3RjK | eK,Td% <kk'v'GW@ 国内汇票inland Bill
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dxa *GB$sXF +._f.BRmX. FxMMxY,*% 跟单汇票documentary bill
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B@ UeC 81*XZ $4&8U ~Zs 空头汇票accommodation bill
4_Tb)?L+: 4t"* )xy thR|h+B 3" 8t)s 原始汇票original bill
iOE9FW|e B&to&|jf sT@u3^> Hd96[Uo 改写||换新票据renewed bill
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yw7 nau~i1 &*h`b{] 即期汇票sight bill||bill on demand
||bA IhtmD@H} %!1@aL]pQ )[F46?$vrk …days after date||…days after date…日后付款
1ZGQhjcx ;w>Q{z w`w `q' sf=%l10Fk# …months after date||…months after date…月后付款
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`a#h# hA$c.jJr.Z 见票后…日付款…days after sight||…days sight
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5 `"-`D!U?$ 见票后…月付款…months after sight||…months sight
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Ja0, Ix%"4/z> 同组票据set of bills
|^>L`6uo @Wlwt+;fT OoA5!HEh 0Te)s3X 单张汇票sola of exchange||sole of exchange
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qzn&A ?kG#qt]Q5 远期汇票usance bill||bill at usance
tOp:e KN #Q!c42}M <%5-Pz p Xv<;[vq}F 长期汇票long bill
/;]B1T7 !nqm ;96 ;8
/+wBnm ".Q!8j"@f 短期汇票short bill
-O5(% @8x6#|D 9|?(GG 9 Le/'o vq 逾期汇票overdue bill
e{#a{`?Uez P*nT\B l%Fse&4\ OGD8QD 宽限日期days of grace
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{! MSrY*)n!>O 电汇telegraphic transfer (T.T)
d~xU?)n) +p%5/smfs Ot8S'cB1,$ )b:~kuHi 邮汇postal order||postal note (Am.)||post office order||money order
t,r&SrC u3v6$CD? dOYm t, el*pYI 本票promissory note (P/N)
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k9 M}KM]< wshp{ y 押汇负责书||押汇保证书letter of hypothecation
KTAe~y ZE3ysLkm Q i'WV9ke TG%hy"k 副保||抵押品||付属担保物collateral security
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w03 0qV*d o-e,
担保书trust receipt||letter of indemnity
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)]/n 承兑||认付acceptance
F>oxnhp6 4>wIF }\ #SLxN AH G*wW&R) 单张承兑general acceptance
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GXM4I +]~w ?^h 有条件承兑qualified acceptance
~RLx; Ev|{~U {uQ)p= P@S;>t{TD 附条件认付conditional acceptance
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部分认付partial acceptance
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