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。
g(<T u^F 会计报表statement of account
0[lsoYUq D;zWksq )_8}53C NLQE"\#a 往来帐目account current
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<! [8@kx Cq 90s;/y( 现在往来帐||存款额current accout
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U,<]J*b(@4 5r4gmy> 销货帐account sales
#%^\\|'z wn+j39y?ZY V5a?=vK9 =3|pHc hJ4 共同计算帐项joint account
@H\pipT_b e40udLH~x O4EIE)c I1)-,/nEjg 未决帐项outstanding account
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A ` l(%k6 fw' r. 贷方帐项credit account||creditor account
k&)K( py{eX`(MS _BV`,`8} ?MC(}dF0 借方帐项debit account||debtor account
5VR.o!h3I F>dwL bnb oYz!O]j;a `c"4PU^ 应付帐||应付未付帐account payable
f=ac I|w F7{R~mS; 84=-Lw )O3jQ_q= 应收帐||应收未收帐account receivable
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lZ!$g( bD35JG^&i ]@X{dc 新交易||新帐new account
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<jeh`g 未决帐||老帐old account
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@Dm,h :l+_ja&o ]gu1# Ic'Q5kfM 现金帐cash account
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W4Y }Y Q:6I 流水帐running account
.APVjqG !@u&{"{` eC ~jgB %3M95UZ2 暂记帐||未定帐suspense account
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: @(-yrU v~"Ef_` 9x=3W?K:, 过期帐||延滞帐overdue account||pastdue account
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_yMN 杂项帐户sundry account
tBseqS3< `(!NYx B{p4G`$i1 #vQ?
详细帐单||明细表detail account
^'vIOq-1v o(qEkR:4kd pI>*u ]x e*:}$u8a 呆帐bad account
zPVd(V~(T &]< 3~6n (/K5! qh @EHIp{0. 会计项目title of account
P-'_}*wxi R2 lXTW* 5`~mqqR5 ~:[!Uyp0b 会计薄||帐薄account-book
WfG(JJ p<KIF>rf| R}r~p?(M ?,07;>& 营业报告书||损益计算表account of budiness||business report
VD$Eb *|YU]b;W rjUBLY1( 4T`&Sl 借贷细帐||交验帐account rendered
o.Oq__ >$H ;/'|WLI9 ',ZF5T5z@ #~k[ 6YR 0 明细帐account stated
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%$X 与…银行开立一户头to open an account with
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]JjK#eh g9KTn4 与…银行建立交易to keep account with
^ve14mbF#. hj!+HHYSk J}TfRrf `~h4D(n` 继续记帐to keep account
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Fl- {.CMD9F[ >A}0Ho |~K(F<;j 与…有交易to have an account with
r_U>VT^E: rk|@B{CA; _1|$P|$P. |g-b8+.=] 作成会计帐||有往来帐项to make out an account with
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!aNh! 清算||清理债务to make up an account
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|*5Kwi WVX`< =o^|b ih 清洁帐目||与…停止交易to close ones account with
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^rH# 结帐to close an account
Z4hLdHo_ E m{aM )oU)}asY TDNf)Mm 清理未付款to ask an account||to demand an account
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v]"L]/" 结清差额to balance the account with
qp p/8M bw4oLu? h#qN+qt} jz'< 清算to settle an account||to liquidate an account||to square an account
PmX2[7 DN8}glVxV @ -:]P8 \9{F5Sz 审查帐目||监查帐目to audit an account
Ev9> @~^ :c.JhE3D 06mlj6hV @jy41eIo 检查帐目to examine an account
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..W-76{ Pbu{'y3J 转入A的帐户to charge the amount to As account
Ykqyk')wm NHQF^2 \\ BR5BJX `>lzlEhKV 以计帐方式付款to pay on account
SOf{Hx0C6 !mJo'K Lns
D )?aaBaN$ 代理某人||为某人on ones account||on account of one
/JJw 6[N e}yX_Z'P< c64v,Hj9 O(Jj|Z 为自己计算||独立帐目on ones own account
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Dq( mpw~hW0- +A8j@d#: 由某人收益并负风险on ones account and risk||for ones account and risk
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~BZ1)@ Nw_@A8-r RFaSwf,5n 由某人负担for ones account||for account of one
p#P~Q/; $md%xmQ[ `#P$ ]: =EP13J
按某人指示||列入某人帐户by order and for account of one
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列入5月份帐目for May account
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$u 编入某中帐项下to pass to the account of||to place to the account of
&[vw 0N- }yn0IWVa 2}6%qgnT- C4$:mJ>y 寄出清算书to send in an account||to send in render an account
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oUE{ D/y bFk 'dG%oDHX]P sic"pn],U 支票薄cheque book
JuR"J1MY 9m2, qr| * |.0Myjo "p&Y^] 支票陈票人cheque drawer
en S}A*Io Jzji&A~ S{t +>/ K7knK 持票人cheque holder
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/KK)u(q 不记名支票cheque to bearer||bearer cheque
B(a-k? !%+2Yifna 1J=.N|(@Q GG064zPq7 记名支票||认人支票cheque to order
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s6l z<sg0K8z63 H`bSYjgM! 到期支票antedated cheque
c .3ZXqpI; x9/H/' h!~3Dw>,N ZRxZume<f
未到期支票postdated cheque
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jI T{wpJ"F5<] oVA?J%EK 保付支票certified cheque
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ZgY XZ&KR.C, 2]GdD* OaJB=J% 未获兑现支票,退票returned cheque
'j^xbikr +;$oJJ K8n4oz#z ZUz ^!d 横线支票crossed cheque
3~,d+P Tus}\0/i> IEKU-k7}Z HX'FYt/?t 普通横线general crossing
p.ANVA@: bwVPtu` _Jwq`]Z ;Op3?_ 特别横线special crossing
2LrJ>Mi ]{"Br$ Hsih[f
RZM"~ 0 空白支票blank cheque
@L.82p{h 56^+;^f^` ;^*Unyt[4] ,jXM3?>B 失效支票,过期支票stale cheque
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MU\so( &_JD)mM5 {x'GJtpb O: @}lK+H 普通支票open cheque
<;E ?$f)&O iXyO(w4D ~m|Mg9- 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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%WR OB[o2G <0 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
USFDy 8ElKD{.BU8 TKk-;Y=N K3\#E/Ox 支票换现金||兑现to cash a cheque
3 ?Y| i)#s.6.D> SIbDj[s WL` 9~S 清理票款to clear a cheque
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ZTup 保证兑现to certify a cheque
?"z]A7<Hj B||;' `%09xMPu M$0u1~K 填写支票数额to fill up a cheque
YeF1C/'hy 5,)Qw F)z;Z6{t4 DE2a5+^ 支票上划线to cross a cheque
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FrJ6V Oy 2+b1{ tzy'G"P| vD 5vbl 开发支票to make out a cheque
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)2M1 %cE2s` 签发支票,开立支票to draw a cheque||to issue a cheque
$lhC{&tBV ID.n1i3 +za8=`2o wH~kTU2br 透支支票to overdraw a cheque
_ Ro!"YVX Ela-,(Glk ,;M4jc{ )[1)$-Ru 背书支票to endorse a cheque
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4y~ 4e;QiTj ^!q?vo\j| 请付票款||清付票款to pay a cheque||to honour a cheque
~Y.tz`2D r[?1 xV%6k{_:G nNXgW 支票退票to dishonour a cheque
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)gGU 拒付支票to refuse a cheque
?'"X"@r5 7mm1P9Z #lU9yv V]EtwA 拒付支票to stop payment of a cheque
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j k? Xc fL]Pztsk+ 提示要求付款to present for payment
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],f3< Q]o C47( XR!us/U`a 见票即付持票人payable to bearer
US <'G~8tA%v `-3o+ID\ UJs$q\#RO 支付指定人payable to order
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hH0Q5aL jjM{] 已过期||无效out of date||stale
n&A'C\ ZtHm\VTS ~zHg[X*
9_sA&2P{uV 请给出票人R/D||refer to drawer
-R>}u'EG> l1]p'Liuu {647|j;e TE )gVE] 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
%6--}bY^ 7H>@iI"? pWu LfX fIGFHZy, 文字与数字不一致words and figures differ
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rxO2QQ%V #yI.nzA* 支票
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"7>>I D 时间已过account closed
+h_ !0dG 6!^[];%xN %zU`XVNN+ bxK(9. 更改处应加盖印章alterations require initials
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ZL2p> 时间已过effects not cleared
0b91y3R+ ^TB>.c@ `* aCV4AyG d3^OEwe 停止付款payment stopped
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Q$<(Z H UoyLy Jw~( G9G V0nn4dVO 支票毁损cheque mutilated
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Xl 汇款||寄钱to remit||to send money
t?nX=i*~] |+ge8uu?C yk2 !8 z'p:gv] 寄票供取款||支票支付to send a cheque for payment
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RJkD 0tk#Gs[ 寄款人a remitter
x( mE<UQN OPBt$Ki
QH]M V E2tq k% 收款人a remittee
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gb Fyyg`J /9yaW7w 国外汇票foreign Bill
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[= v E99CmG|" t"j|nz{m 国内汇票inland Bill
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A*G 'cDx{? 跟单汇票documentary bill
PZ8U6K' RnfXN)+P O$`UCq Uh.Zi3X6}6 空头汇票accommodation bill
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G%e B6Ej{q^k, 原始汇票original bill
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g9G U3vEdw<lV 改写||换新票据renewed bill
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36H x2|6 即期汇票sight bill||bill on demand
5TBI<K +?RGta'%k FqA3{ [_y@M
] …days after date||…days after date…日后付款
T#:F]= \o3"~\|6C $m
co0%$ P2n2Qt2 …months after date||…months after date…月后付款
Q"a2.9Eo jj\ [7 O* V'Y{v ]0c P
ml 见票后…日付款…days after sight||…days sight
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U.**9b; 见票后…月付款…months after sight||…months sight
Wf02$c0#K }wt%1v-10U ZofHic !^U6Z@&/R 同组票据set of bills
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单张汇票sola of exchange||sole of exchange
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l m>Ux`Gp+ 远期汇票usance bill||bill at usance
-oBI+v& Wb=Jj 9; l^ 4OC Mps
*}9 长期汇票long bill
R $b,h I"!'AI- M1=_^f=&. Md(JIlh3 短期汇票short bill
';l fS >7-y#SkXdo P!+v:'P5f qMgfMhQ7DU 逾期汇票overdue bill
!y vJpdsof i^%-aBZ oXc/#{NC EnscDtf( 宽限日期days of grace
GfsBQY/ n! .2aq NM L|"R; hYvNcOSks 电汇telegraphic transfer (T.T)
>a]t< G:+16XCra me. /o(!
? J~J@ ]5/ 邮汇postal order||postal note (Am.)||post office order||money order
Y$8; Gm<) oa0X5}D }K8Lm-.= ZO7bSxAN- 本票promissory note (P/N)
R#0{Wg0O) N#Ag'i4HF X(GV6mJ4 LP>UU ,Z 押汇负责书||押汇保证书letter of hypothecation
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T7Id ="lI i$>O {,f[r*{Y rbh[j@s@ 副保||抵押品||付属担保物collateral security
$r"A@69^RS I q,v "]<}Hy _<u;4RO(s 担保书trust receipt||letter of indemnity
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}N| \ oWD)+5.] 承兑||认付acceptance
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