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。
*oJ>4S 会计报表statement of account
['YRY B `DY4d$!4 4a-F4j' s#Y7*?Sm 往来帐目account current
Z5^UF2`Q #7:9XID / op{(mn `2U/O .rV 现在往来帐||存款额current accout
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bcb#C w`Aw+[24 销货帐account sales
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pq5H{ 共同计算帐项joint account
5GpKX QO^X7A"?X VrL>0d&d 2%%U)|39mB 未决帐项outstanding account
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7wk 8[p6C Jl) (NV=YX?s 贷方帐项credit account||creditor account
)8>f `\uv+^x{ /9#jv]C: '(:J|DN 借方帐项debit account||debtor account
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W/QOG&g 应付帐||应付未付帐account payable
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`W 应收帐||应收未收帐account receivable
5Rp2O4Z 9!C?2*>A P 5gEWLLDp wZb@VG}% 新交易||新帐new account
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~bOP^' 未决帐||老帐old account
u^[v{hv'H pLcng[ m$: a|'mS ]bSt[ 现金帐cash account
MUl+Oy> uV:;y}T^Z C#0Wo ,DZLEsFM 流水帐running account
g>oLc6T jO.E#Ei}~ #| Po&yu4R <K'gvMG[ 暂记帐||未定帐suspense account
/LzNr0>2 Vs{sB*: 0:8'Ov( ylJlICK 过期帐||延滞帐overdue account||pastdue account
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L+CSF ] Br??Gdd Z&!$G'X 杂项帐户sundry account
,:,|A/U nQ6'yd" s1q d/ V [>5 详细帐单||明细表detail account
jT0fF jm"xf7 eL!6}y}W &YMj\KmlSg 呆帐bad account
56dl;Z) DdgFBO B~rK3BS JN!YRcj 会计项目title of account
KS_d5NvYl 39CPFgi<l* z{x -Vfd >MH@FnUL 会计薄||帐薄account-book
hSH-Ck@Qy Lf9h;z># x.RZ!V- yvvR%]!. 营业报告书||损益计算表account of budiness||business report
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(;j 2F(j=uV+ na)_8r~ ?`$4ZDM 借贷细帐||交验帐account rendered
tWuQKN`_ =t2epIr5 2]wh1) {`> x"Y5 明细帐account stated
3t'K@W?AJh O(!'V~3 v\vn}/>*d Jt"Wtr
与…银行开立一户头to open an account with
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dS; J/Li{xp)Lg B7;MY6h# e{=$4F 与…银行建立交易to keep account with
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c9*. 继续记帐to keep account
_DQdo $[Ns#7K M-_)CR nYY U 与…有交易to have an account with
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E_P]f% 作成会计帐||有往来帐项to make out an account with
5:wf"3%% O{PRK5 ^h Sl1N V qyto`n7 清算||清理债务to make up an account
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tPN6(Z `{%*DHa |Cm}%sgR\0 hwJ.M4 清洁帐目||与…停止交易to close ones account with
Z:}^fZP K^+B" S1."2AxO %o-*~GQ@B 结帐to close an account
lc^%:#@ HDYf^mcW =g ]C9'I3 B(~D*H2T[ 清理未付款to ask an account||to demand an account
o?>)CAo tB[K4GNSQ -{?Rq'H {221@ zcCq 结清差额to balance the account with
@0G}Q Q]\xO/ ;iEqa"gO F]&9Lp}
" 清算to settle an account||to liquidate an account||to square an account
j2z$kw% >z2{D7 b$BUo8O} /cg!Ap5 审查帐目||监查帐目to audit an account
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wFe</U-'; $ 8s&=OW 检查帐目to examine an account
x?k6ek C]k\GlhB \%K6T)9 Y\rKw!u_! 转入A的帐户to charge the amount to As account
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@`T6\ 1 以计帐方式付款to pay on account
~=71){4A %V$^CWOy zw0p} It4F;Ah 代理某人||为某人on ones account||on account of one
- na]P3 s Gce![<|ph :%0Z $h2h&6mH 为自己计算||独立帐目on ones own account
=Vi+wH{xM m~}nM |m% yVW )DQ4? >yaRz+ 由某人收益并负风险on ones account and risk||for ones account and risk
;HW@ZI a^CIJ.P2 vnKUD| [ [Z*n/tr 由某人负担for ones account||for account of one
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#jnb6v=5v m49)c K? XX+4X*(o 按某人指示||列入某人帐户by order and for account of one
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;r]?|6 x]F:~(P 列入5月份帐目for May account
#zfBNkk &@ ]":PO4M$* wz'D4B 1"i/*}M 编入某中帐项下to pass to the account of||to place to the account of
w'}b 8m(L `CRW2^g ,}J(& \h :$q E7 寄出清算书to send in an account||to send in render an account
|A"zxNeS" Ug/b;( dJ' 6L8wsz CW P#iBwmwN+. 支票薄cheque book
v&|o5om aCQAh[T B%[Yu3gBo H>2)R7h 支票陈票人cheque drawer
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O} 持票人cheque holder
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>@Q rxt)l 不记名支票cheque to bearer||bearer cheque
7V?TLGgd$ ih~ R?W (V#5Cs,o: "OkJPu2!W 记名支票||认人支票cheque to order
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~8Z)e7j 到期支票antedated cheque
y$'(/iyz 'V/+v#V+> BVU>M*k 4 1q|R[js! 未到期支票postdated cheque
]U82A**n ("?V| s>ilxLSX] JZB7?@h% 保付支票certified cheque
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7 dcaNBZ 5NHNnDhuL FbhF45H 未获兑现支票,退票returned cheque
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n g\:(1oY 横线支票crossed cheque
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>. fgdqp8~ s,Azcqem b"iPuN!p 普通横线general crossing
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LA30R*v OlI|.~ HHzAmHt 特别横线special crossing
x}B3h9] NCL!| F!ZE4S_ ~Z-o2+xA 空白支票blank cheque
Qh3BI?GZ'3 m9M#)<@* _Oc5g5_{ 9X/]O<i,Es 失效支票,过期支票stale cheque
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);8z!+ iC2``[m" 普通支票open cheque
>\[/e{Q" []OmztB jzvrJ14 /x q^]0xy 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
m55|&Ux| X)Zc*9XA mUA!GzJ~u- Y<qWG8X 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
Zo`_vx/{j FJQ=611@ VDT.L,9 _59f.FsVR 支票换现金||兑现to cash a cheque
"rA-u)Te '2XIeR @k+K_gR 4g+Dp&U 清理票款to clear a cheque
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41 Y FRhHp(0}5 保证兑现to certify a cheque
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~SA3M: }i._&x`): fj|X`,TiZ; y=!7PB_\| 填写支票数额to fill up a cheque
$:|?z_@ q?y-s ;"B@QPX L.2!Q3& 支票上划线to cross a cheque
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4jk twMDEw#VL 开发支票to make out a cheque
'pj*6t1~ @)XR CT?4A1[aD G4rd<V0[D 签发支票,开立支票to draw a cheque||to issue a cheque
S ^]mF>xX8 U0=: `G2l S-5O$EnD IN_O!c0e 透支支票to overdraw a cheque
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w?V;ItcL TXT!Ae 背书支票to endorse a cheque
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'G; 请付票款||清付票款to pay a cheque||to honour a cheque
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:?@J[ a$K6b5`>Rs 支票退票to dishonour a cheque
MzMVs3w| {4 {X`$ ' ""s%C+ 4Ss*h,Y 拒付支票to refuse a cheque
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>C, ;b}cn!U] l}@C'Np {b|V;/ 拒付支票to stop payment of a cheque
O"}O~lZ[6T Vkfc&+ gZjOlp lz)"zV 提示要求付款to present for payment
pq[mM!;#v }m9LyT=~$ R2$ U K AIm$in`P 见票即付持票人payable to bearer
)RYnRC#O }K>HS\e rEhf_[Dv }x.)gW 支付指定人payable to order
VU/W~gb4"A '!-? KCk?)Qv <c ovApx 已过期||无效out of date||stale
)zXyV]xe x}.d`= |nEVOy>' ^2r}_AX 请给出票人R/D||refer to drawer
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xy+ d# 3tQ*G/ ,8IAhQa 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
eUkoVr eh(Q^E;* ;:c%l.Y2 TJXraQK-= 文字与数字不一致words and figures differ
]VWfdG QWHy=(! vSYKe q.MVF] 支票
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*yaX:,'\$ 时间已过account closed
+ |qfgi >J}n@MZ &^IcL!t[ *>'2$me= 更改处应加盖印章alterations require initials
P!y`$Ky& }[z<iij4 DvX3/z#T jRG\C=&(x <s8?
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fcICFReyV 时间已过effects not cleared
D4q>R; |WAD $3 C
6d]tLE +SQjX7]% 停止付款payment stopped
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B*}P {KDgK ?{: D,{+ cVay=5]. 支票毁损cheque mutilated
ufCqvv>' v'@b. R, 0HR|aqPo g(<T u^F 汇款||寄钱to remit||to send money
NaA+/: h/Hl?O8[ :wU_-{>>2 |=cCv_y 寄票供取款||支票支付to send a cheque for payment
voV:H[RD9 d9Z&qdxTKq 7%9)C[6NSs 7':f_] 寄款人a remitter
8PBU~mr %f(S'<DhC MCeu0e^) kT^*>=1 收款人a remittee
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3@)obb 国外汇票foreign Bill
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4;C*Fa 't(}Rq@ 国内汇票inland Bill
%X4-a%512 wmo{YS3t| !:"-:O}>=, hCM8/Vvx6 跟单汇票documentary bill
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Pn8\2Cj 空头汇票accommodation bill
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@ yGiP[d|tRc 原始汇票original bill
k6Ihc?HL ;8P_av}C [ -ISR7D yo'9x
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改写||换新票据renewed bill
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%V%}mD RF_[?O)Q 即期汇票sight bill||bill on demand
47IY|Jdz {-@~Q.&}v /_V'DJV Ge~q3" …days after date||…days after date…日后付款
AnNPTi XRa(sXA3 {A|bBg1! $$JIBf8 …months after date||…months after date…月后付款
;XG]Q<S\ v f`9*x F pOm@b`S% qZaO&"q 见票后…日付款…days after sight||…days sight
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见票后…月付款…months after sight||…months sight
2 H[ ; v + q]^,vei |rMq;Rgu? %[wTz$S" 同组票据set of bills
-kl;!:'.3 @,k7xm$u M>T[!*nTj HsnG4OE 单张汇票sola of exchange||sole of exchange
OX+hZ<y B{p4G`$i1 mDfwn7f i\Yl 远期汇票usance bill||bill at usance
ivfXat- >uTPjR[ R:A'&;S JA`H@qE 长期汇票long bill
KmQ^?Ad-C O)uOUB D`Gt EKuSnlTXba 短期汇票short bill
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R:/ha(+ 逾期汇票overdue bill
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*WHt R}r~p?(M ?,07;>& T C8`JU=wV 宽限日期days of grace
rB%y6P B H4:ZTl_$ JrDHRIkgm KiAcA]0 电汇telegraphic transfer (T.T)
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kBZlh_ DyfsTx =g~W%}) sTkkM9 邮汇postal order||postal note (Am.)||post office order||money order
ZenPw1 - 5M:D?9E+ 9#k0_vDoW Mvb':/M 本票promissory note (P/N)
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^| ]^K;goQv 押汇负责书||押汇保证书letter of hypothecation
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+Aj*\Y. ,l HLH DM),|Nq" M2@;RZ(| 副保||抵押品||付属担保物collateral security
+=eR%|!@ 81F,Y)x. .Evy_o\^ CPviR<ms_ 担保书trust receipt||letter of indemnity
Z\? E3j ;YyXT"6/p cp6WMHLj VWi2(@R^ 承兑||认付acceptance
SfB8!V|; a1c1k} 3yV'XxC _xrwu;o0} 单张承兑general acceptance
3fr ^ T mfom=-q3k Z4hLdHo_ s8<gK.atl 有条件承兑qualified acceptance
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A !HK^AwNY 附条件认付conditional acceptance
UiQEJXwnz Ug%_@t/? g(hOg~S\E _P7tnXww 部分认付partial acceptance
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