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。
DMB"Y, 会计报表statement of account
p"KU7-BfvC nB=0T`vQ )7W6-.d U|8[#@r 往来帐目account current
+O'vj B#]_8svO \ EZ+#3u ;
yyO0Ha 现在往来帐||存款额current accout
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_M 销货帐account sales
Q!K`e )R M`~!u/D7 $&IpX M] @&5 A&( 共同计算帐项joint account
" \:ced rR]-RX( ;W0]66& R*yU<9Mm8 未决帐项outstanding account
~n6[$WjZA GQx9u^> l)Zs-V!M^\ =<{ RX8 贷方帐项credit account||creditor account
"<*awWNI ,d|vP)SS >Rt9xP !qA8Zky_ 借方帐项debit account||debtor account
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应付帐||应付未付帐account payable
7 jjU Sj)}qM-y# &!jq!u$( pCC 7(Ouo 应收帐||应收未收帐account receivable
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新交易||新帐new account
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wC+ov= 未决帐||老帐old account
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O HM&1yubh# -(>qu.[8= 现金帐cash account
z/1{OL WA.AFt knT.l" bU`=* 流水帐running account
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t.|` 暂记帐||未定帐suspense account
\ZD[!w7 ^7aN2o3{ !gH9 ay +;q.Y? 过期帐||延滞帐overdue account||pastdue account
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i 8$vK5Dnn8 o>c^aRZ{ 杂项帐户sundry account
phP>3f.T 9vI]LfP 0mexF@ MJ\[Dt 详细帐单||明细表detail account
'#Dg8/r! w#(RW7":F 8LJ{i% -2i\G .,J 呆帐bad account
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会计项目title of account
ZA\/{Fw @Bs0Avj. u3ZCT" ! &uM^0eM 会计薄||帐薄account-book
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l 6EJVD!#[K /#S>sOg2xq 2cf' ,cv@8 营业报告书||损益计算表account of budiness||business report
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~Fdx 借贷细帐||交验帐account rendered
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"S'(i 明细帐account stated
bAF )Bli .px:e)iW I@ \#up} A6UO0lyu 与…银行开立一户头to open an account with
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B$ >V;,#5F_ 与…银行建立交易to keep account with
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=P^wh @"|i"Hk^ Cg!^S(U4 继续记帐to keep account
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] ?tYpc_p# 与…有交易to have an account with
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Yw 作成会计帐||有往来帐项to make out an account with
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BWUq%o,@g `M@Ak2gcR+ +,flE=5]s 清算||清理债务to make up an account
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: hW2.8f$ 5EeDHsvV9 清洁帐目||与…停止交易to close ones account with
O`W%Tr 'ks{D(` F0dI/+ IazkdJX~ 结帐to close an account
Yx)o:#2 ,x_Z JL ($!KzxF3 >Pal H24] 清理未付款to ask an account||to demand an account
TKI$hc3|L 8{I"q[GZ %XRN]tsu |V&G81sM 结清差额to balance the account with
=Hu0v}i/ zlf}. t[C1z d53 L65[ 清算to settle an account||to liquidate an account||to square an account
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<!'M} s 审查帐目||监查帐目to audit an account
VWf %v F=wRkU clDHTj=~ 1]OSWCEm*[ 检查帐目to examine an account
}NmNanW^ LtKB v4 >-cfZ9 {! pR$6,Vi 转入A的帐户to charge the amount to As account
Fi;VDK(V9 G$JFuz)| e>H:/24 :pC;`iQ 以计帐方式付款to pay on account
/g.]RY+u|x Tj`5L6N;8 D-ADv3E, 3C^1frF 代理某人||为某人on ones account||on account of one
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F5Blc 为自己计算||独立帐目on ones own account
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Jh@_9/? 由某人收益并负风险on ones account and risk||for ones account and risk
Fvl`2W94; SS3-+<z ;u-4KK Zk`#VH 由某人负担for ones account||for account of one
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按某人指示||列入某人帐户by order and for account of one
pj{\T?( $:vkX S%6U~@hig >S#ul? 列入5月份帐目for May account
Vz:_mKA }C#3O{5 >P(`MSc M?@pN<| 编入某中帐项下to pass to the account of||to place to the account of
0D[@u3W AXW!]=?X ujzW|HW^v ;#QhQx 寄出清算书to send in an account||to send in render an account
zVaCXNcbo ([k7hUP 284zmZZ q)I|2~Q c^ 支票薄cheque book
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_ GjQfi'vCk "4 k-dj ?J&)W,~ 支票陈票人cheque drawer
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t9X]t 持票人cheque holder
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]/| 不记名支票cheque to bearer||bearer cheque
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g;A"?V :pZ}*?\ rla:<6tt 记名支票||认人支票cheque to order
Q,e*#oK3$ P_Uutn~ ?2`$3[ET- P Jo 到期支票antedated cheque
kC$I2[ t! |C-y}iQ:6~ km 5E)_] \ TL82H@D 未到期支票postdated cheque
p:[LnL 2Rptxb_@ VifmZ;S@Y w|Qd` 保付支票certified cheque
u''BP.Y S <GZhH: .6 T4 z7I uqZ3Hyb 未获兑现支票,退票returned cheque
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|* i21QJ6jPcI rsxRk7s@ 横线支票crossed cheque
=AkX4k u0]q`u/T a%J/0'(d >oY^Gx 普通横线general crossing
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GX38~pq A,<@m2 特别横线special crossing
U[fSQ`&D 3$_2weZxYn /hci\-8N~ JlIS0hnv 空白支票blank cheque
9d\N[[Vu]R gWu"91Y0> cU | _ t9D
S]Li 失效支票,过期支票stale cheque
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nq RKe?. JQT4N[rEE ^H!Lp[5c 普通支票open cheque
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#W5Yw>$ m+T2vi 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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|#~2T 8IOj[&%0 l ?/gWD^ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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F3 <2)v9c e7|d=[kW 5f3!NeI 支票换现金||兑现to cash a cheque
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tD ~UW{)]_jox V"g~q?@F mxhW|}_-j 清理票款to clear a cheque
AeQC: Eq7gcDQ Te}IMi: MM*-i= 保证兑现to certify a cheque
gTD%4V YiNo#M91 |wJ),h8/ ~ i'C/[P 填写支票数额to fill up a cheque
5j1 IH,yW 0gi}"v u2om5e: w6v1 q:20 支票上划线to cross a cheque
%\ _h7: )SD_}BY%k 8fEAYRGd !g/_w 开发支票to make out a cheque
=Zrj K=K ]o!&2:'N` #PPsRKj3c ugRV5bUk 签发支票,开立支票to draw a cheque||to issue a cheque
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-;h 透支支票to overdraw a cheque
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u 6yi/YM 背书支票to endorse a cheque
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请付票款||清付票款to pay a cheque||to honour a cheque
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n*Q4G}p ?n73J wH 支票退票to dishonour a cheque
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w4SpR 拒付支票to refuse a cheque
5Bzuj` bmSpbX\ E^'C" 6 /XbY<pj 拒付支票to stop payment of a cheque
0FN~$+t)H _TV2) Qdh"X^^ |UABar b 提示要求付款to present for payment
\qRjXadj R20a(4m ~x9 W{B] e=YO.HT 见票即付持票人payable to bearer
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Q s=3EBh 支付指定人payable to order
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0w/ 已过期||无效out of date||stale
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XG}M $@lq}FQ% 请给出票人R/D||refer to drawer
"`y W]v VGkW3Nt0 e_;%F` }39M_4a& 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
eYnLZ&H5O 8HHgN`_ =k[(rvU3 9Ba|J"?Y k 文字与数字不一致words and figures differ
weTK#O0@v e2,<,~_K6 )&g2D@+{ 3ZT/>a>@ 支票
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i2`.#YJ&v 时间已过account closed
=[v2 s\F EA"w/ z|oA{VxW> YA1{-7'Q 更改处应加盖印章alterations require initials
QySca(1tN NzwGc+\7} =6L:Ix =rs=8Ty?S !>"INmz
[:/7OM 时间已过effects not cleared
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r =1uj1.h 停止付款payment stopped
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w+ }(f,~?CP] : .UX[!^ #lLn='4 支票毁损cheque mutilated
f%(e,KgW= 3XYIb Xnk Nys'4kx7 ^OGH5@" 汇款||寄钱to remit||to send money
q%)*,I< QWIOim- EeF n{_ %te'J G< 寄票供取款||支票支付to send a cheque for payment
Is#v6:#^ ]h`E4B 4G68WBT AQ_#uxI'oa 寄款人a remitter
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j t9=|* =;9) `Q!FMv6Y^ }f0^9( 收款人a remittee
S^sW.(I ~O7cUsAi' 2EI m E<fwl1<88 国外汇票foreign Bill
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国内汇票inland Bill
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1 _:1/~R1 Q Kuc21 跟单汇票documentary bill
O(WMTa'% /F UmHJ/DI@ lhvZ*[[<) 空头汇票accommodation bill
+T8XX@# P.2.Ge| bI6V &Dd p|O-I&Xd 原始汇票original bill
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wBQ_ ?28G6T]/?d 改写||换新票据renewed bill
&@.=)4Y dpOL1rrE ',xsUgk Am}PXj6 即期汇票sight bill||bill on demand
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IRv N*4IxY'vX/ …days after date||…days after date…日后付款
Ok.DSOT ;V(}F!U\z 8~L.6c5U bD^ob.c.A …months after date||…months after date…月后付款
GlkAJe] 1'._SMP {/VL\AW5$ sN \}Q#:8 见票后…日付款…days after sight||…days sight
W*WH .1& J$=b&$I( E/Gs',Y whp\*]8 见票后…月付款…months after sight||…months sight
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'mY>s7 同组票据set of bills
rgY?X$1q_ NBR'^6 =.2cZwxX$ Q9'V&jm 单张汇票sola of exchange||sole of exchange
4O,a`:d1$6 LRlk9:QD> M#jee E-}% Sy7^;/(ZZ 远期汇票usance bill||bill at usance
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o g&(~MD2{ (DaP~*c3cC 长期汇票long bill
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cd5Zl YyBq+6nq5 短期汇票short bill
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<TV"\ n'(n4qH2#s 2o7C2)YT$ 逾期汇票overdue bill
^*~u4app o2UJ*4 ?ut juMdl rVW'KN 宽限日期days of grace
x/q$RcDOm -(,6w?
-`1L[-<d=/ _=$!T;}lE 电汇telegraphic transfer (T.T)
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eb* :s985sEv ;,hoX6D$ 邮汇postal order||postal note (Am.)||post office order||money order
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5 >knR>96 $GKm`I" }^bL' 本票promissory note (P/N)
nU#q@p)Xg |>V>6%>vK6 49kia!FR ">^]^wa08 押汇负责书||押汇保证书letter of hypothecation
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6 副保||抵押品||付属担保物collateral security
%QZ!Tb &x5ZEe4 s3%8W==rBW hWe}(Ks 担保书trust receipt||letter of indemnity
M!i5StGC 85~h+Q;
I,uu>- ;|%JvptwW% 承兑||认付acceptance
6?x{-Zj^? x5Pt\/ow 'a[|}nJ3 oeKc-[r 单张承兑general acceptance
4}FfHgpQ a<36`#N /Day5\Q# U2?gODh' 有条件承兑qualified acceptance
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bhmJYT 附条件认付conditional acceptance
i(kK!7W35 v%Q7 \X( UL"3skV 4>#^Pk?Ra 部分认付partial acceptance
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