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。
0Q4i<4 XW 会计报表statement of account
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*HwRt 往来帐目account current
d$qi.%<kh rJKac"{ tQWjNP~ =;A>1g$ 现在往来帐||存款额current accout
G<:gNWXd\ 6tZ ak1=V P1qQ)-J ,+GS.]8< 销货帐account sales
HnsPXF'8g me ,lE- U~I
y),5 OuMj%I 共同计算帐项joint account
+%!'~ ?DgeKA"A 1EAQ ~S!2 9!?Ywc>0# 未决帐项outstanding account
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88$ 贷方帐项credit account||creditor account
m(KBg'kQ L}= t"y l8 H8c & ?*L{x
NC# 借方帐项debit account||debtor account
>UnLq:G 6Wk9"?+1 ^y.|KA3[ D%~"]WnZ\Q 应付帐||应付未付帐account payable
au#/Q o3cE.YUF *?rO@sQy] M3!4,_!~ 应收帐||应收未收帐account receivable
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N<~LgH 新交易||新帐new account
kgP6'`}E[ p]rV\,Yss hMyN$7Z i
hcSS Um 未决帐||老帐old account
WI1DL&*B@< KM9H<;A 5}TTf2&Xo# 1h3`y 现金帐cash account
<9]J/w+ L, 2;-b| cb }OjM F PQ 2rNY6 流水帐running account
%gu | yp]z@SYA@ 'HJ<"< Y-+JDrK 暂记帐||未定帐suspense account
qOflvf ?Xj@Sx 1L%$\0B4hm afE8Kqa:H 过期帐||延滞帐overdue account||pastdue account
9B/iQCFtj$ )cU$I) vi]cl=S ujf7r`;u. 杂项帐户sundry account
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ko"xR%Q Z|xgZG{ 详细帐单||明细表detail account
qq"0X! w _6 @GT {E.A?yej9 ?3gf)g= 呆帐bad account
: . PRM+ nF]zd%h dEkAUH wQ8<%qi"L 会计项目title of account
!Y 9V1oVf" 6!H,(Z]j %~[@5<p ,[<$X{9 会计薄||帐薄account-book
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P1^x~ JAy-N bb\ 营业报告书||损益计算表account of budiness||business report
<fHN^O0TS rONz*ly|i *y', eB |Xt6`~iC 借贷细帐||交验帐account rendered
.)<l69ZD Z )4N1EuD6 .>S1do+ aq\Fh7 明细帐account stated
#J t1AV 5!aI~(3< *S?'[PS]1 O:ACp<@ 与…银行开立一户头to open an account with
r;p@T8k 9@}5FoX" 5 Pf)&iG w`v`aw] 与…银行建立交易to keep account with
uN1VkmtDO '}:(y$9.` ia,5=SKJ '6\ZgOO9 继续记帐to keep account
wd3OuDrU %:j`%F;R cP\ZeG#< e,d}4 jy 与…有交易to have an account with
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?zfm"o 作成会计帐||有往来帐项to make out an account with
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\ `TH\0/eE .jiJgUa7 清算||清理债务to make up an account
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[l/,2x ia-ht>F*; k7j[tB# 清洁帐目||与…停止交易to close ones account with
X|D-[|P D!ASO] vif)g6,
o+)y! 结帐to close an account
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Z9 %I{>H%CjE i7cUp3 清理未付款to ask an account||to demand an account
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k k_uI&, GB"Orm. 结清差额to balance the account with
0-;>O|U3 =qpGAv_# sv!v`zh oI'& &Bt 清算to settle an account||to liquidate an account||to square an account
iX<" \pV r=SCbv 2`j{n\/ Ryh 0r 审查帐目||监查帐目to audit an account
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rT |"S#uJW nK)1.KVN l9OpaOVfJ 检查帐目to examine an account
#I*{_|}= bsr]Z&9rrk ;#S]mso1 <m\<yZ2aa 转入A的帐户to charge the amount to As account
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5@7~Vi -iY-rzW mEu2@3^E } 以计帐方式付款to pay on account
o0>| (6NDY5h~=n JbJ!,86 "I:* 代理某人||为某人on ones account||on account of one
>HRNB&]LdP 6xwjKh:9 \8m9^Z7IfK z5@i"%f 为自己计算||独立帐目on ones own account
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.cjEeL@ 6R^32VeK($ WVhQ?2@ } IVZUB*wv)b 由某人收益并负风险on ones account and risk||for ones account and risk
C22h*QM* 54JZOtC3~ r_T"b N*6~$zl& 由某人负担for ones account||for account of one
Vdefgq@< l4.ql1BX@y [Gv8Fn/aG 6-tIe_5 按某人指示||列入某人帐户by order and for account of one
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`L\ r&B0-7r s! 列入5月份帐目for May account
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V32oK @1&"S7@}u J Eo;Fx] 编入某中帐项下to pass to the account of||to place to the account of
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3 yb]d5:U 寄出清算书to send in an account||to send in render an account
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jP_s(PQ 支票薄cheque book
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dWAz ER~RBzp 支票陈票人cheque drawer
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u/S>*E U{Oo@ztT 持票人cheque holder
D}X6I#U'/ &0y`Gt =Hn--DEMg mVYfyLZ,( 不记名支票cheque to bearer||bearer cheque
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F^ ^VG].6 |39,n~"o& 记名支票||认人支票cheque to order
W^xO/xu1/ 7}~w9jK"F ::#[lw #\}FQl6 到期支票antedated cheque
+swT MR {D..(f1*u Hd\oV^>
3Og}_ 未到期支票postdated cheque
ty#6% {'h&[f>zcQ <bo)p6S& .*
9u_2< 保付支票certified cheque
~+t@7A= l=l$9H, G,$nq4 uQx/o^ 未获兑现支票,退票returned cheque
I}|a7,8 ;ZAwf0~ =fnBE`Uc *<67h*|) 横线支票crossed cheque
hbvcIGaT +jwk4BU #|Lsi`]+ &ck}3\sQ 普通横线general crossing
d|Wqx7t]P !a:e=b7g 'fb\t, m3pDFI 特别横线special crossing
V~/-e- 9u j|Vl\Z&o) kw2yb >FOCdlJ# 空白支票blank cheque
w*/@|r39 [Z:P{yr 3fQ`}OcNr 8/tB?j 失效支票,过期支票stale cheque
|36% B7H P%l?C?L =6:9y}~ FA{Q6fi:2 普通支票open cheque
O9By5j 4 e>e${\=, I9+h-t `3VI9GmQ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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_%KhK }`QZV_ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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Y^x0 }F.k,2 支票换现金||兑现to cash a cheque
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.u#d e 清理票款to clear a cheque
#fyY37- * _,yK-et +$^[r 7d_"4;K) 保证兑现to certify a cheque
to\$'2F"q k.Z?BNP $VxuaOTyVZ oJ=u
pnBn- 填写支票数额to fill up a cheque
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$ >4T7DMy 支票上划线to cross a cheque
=G rg pl 1CEoe JQ\o[t 23zR0z (L 开发支票to make out a cheque
mj2sbRiSR= -r{]9v2j $)(Zt^ dSzq}w4xY 签发支票,开立支票to draw a cheque||to issue a cheque
qJj5_ &gvX<X4e -n$hm+S K5d>{c 透支支票to overdraw a cheque
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;&hr( 背书支票to endorse a cheque
?eR^\-e DTx>^<Tk js=w!q0)9 54&&=NVs| 请付票款||清付票款to pay a cheque||to honour a cheque
\OF"hPq Z9PG7h _5768G`P rEZMX2 支票退票to dishonour a cheque
X57\sggK XE*#5u8t cz*Z/5XH ^G(+sb[t 拒付支票to refuse a cheque
:U#4H;kk~j p4wXsOQ} k%ckV`y lV<j?I~?Q 拒付支票to stop payment of a cheque
\Ot,&Z k2 >PiEu->P, B976{;QvXV (K->5rSU 提示要求付款to present for payment
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;Nf\ 见票即付持票人payable to bearer
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rQft1~N 5J8U] :Y) 支付指定人payable to order
Ny)!uqul* N[AX]gOJ a-7T ojZvgF 已过期||无效out of date||stale
,XNz.+Ov ey>V^Fj G4eY}3F7,4 Mk@%Wuxg2 请给出票人R/D||refer to drawer
F&x9. =h9&`iwiu ril4*$e7^\ 9.qjEe 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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;y"quJ'O 'm,3znX!c _+hf.["" 文字与数字不一致words and figures differ
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1 支票
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"eiZZSz 时间已过account closed
]ozZW: h{&}p-X&[ 0"_FQv Eh&et0&=g 更改处应加盖印章alterations require initials
?|t9@r 5g3D}F>OJ G'sEbw'[ gE>_:s #PpmR_IX
S0 AaJty 时间已过effects not cleared
kFlq@['U P<@V O%.c%)4Xo D@5AI
]( 停止付款payment stopped
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`G"W: spE(s%dgL 支票毁损cheque mutilated
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^F $s*\yam?| 汇款||寄钱to remit||to send money
0T{Z'3^= fP>*EDn@xg ]D@_cxud3 A3VXh^y+ 寄票供取款||支票支付to send a cheque for payment
H]7MN Y tp-PE? $d ]3ek/
06FBI?;|= 寄款人a remitter
MY]Z@ e^?0uVxS1 h7iI=[_V Lb2bzZbhx 收款人a remittee
M PhG:^g 6tC0F= @pcmVsIp e_Ue9c.} 国外汇票foreign Bill
+=v6*%y"V 7$8YBcZ6 [ &cCE <<,YgRl2 国内汇票inland Bill
2WK]I1_ Dp)5u@I }IM *Vsk Z%]s+V)st 跟单汇票documentary bill
osS?SuQT E IUt/V^ t u)kWDk #bz#&vt$ 空头汇票accommodation bill
_O76Aw-@l ;<j[0~qp:
2$)xpET ^EK]z8;| 原始汇票original bill
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xtE bi^[Eh 改写||换新票据renewed bill
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7r F )fKW 即期汇票sight bill||bill on demand
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!'y9/ :gD=F &V …days after date||…days after date…日后付款
avJ%J"j8z `x{*P.]N!< ]LcCom:]
U`G …months after date||…months after date…月后付款
xL-]gwq ZDQc_{e{ S!'Y:AeD& [;?CO< 见票后…日付款…days after sight||…days sight
Zb p+b; J>@T'# Yo 0wufbfV 0|a ,bwZ 见票后…月付款…months after sight||…months sight
%5?Zjp+9 -rn%ASye aR- ?t14 r |H 1Yy 同组票据set of bills
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gi&CJ8Q VLdQXNg9W" |n*nByL/ ? Zhnb0/ 单张汇票sola of exchange||sole of exchange
z CS.P.$ DlMT<ld WQJnWe F,[GdE;P 远期汇票usance bill||bill at usance
-nHt6AbqP 0~/'c0Ho nzcXL
=^r3 qKSS 2f $ 长期汇票long bill
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eYpK!9 ;2k!KW@ _~QiQDq 短期汇票short bill
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Q+~? SsY:gp_ 逾期汇票overdue bill
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iV TJO?BX_9 }x A Eu,n^ 宽限日期days of grace
)/p=ZH0[ 85}S8\_u }!`_Bz: _spW~"|G 电汇telegraphic transfer (T.T)
oAxRI+&|. X-_ $jKfM Qo5yfdR r.JM!x8 邮汇postal order||postal note (Am.)||post office order||money order
?niv}/'%O b_&KL_vo{| aA6m5 KHTR oXt 本票promissory note (P/N)
)Y](Mj!D W6A-/;S\ M669G;w(K _kZ&t_] 押汇负责书||押汇保证书letter of hypothecation
riu_^!"Z_ oG$OZTc @UK%l
:L Oj F]K,$ 副保||抵押品||付属担保物collateral security
c!ul9Cw _, r6t tJa
*(%Z?f d1>L&3HKx 担保书trust receipt||letter of indemnity
?X'l&k> Njmb{L]Cps Ywo=w:' *v:o`{vM[ 承兑||认付acceptance
,GYK3+}Z <"z9(t(V\% g/W&Ap;qVL 6sQY)F7p 单张承兑general acceptance
BmI'XB3'P er0y~ %%{f-\-7Ig !F08F>@D 有条件承兑qualified acceptance
,c&%/"i:w C>* 1f|< m0,TH[HWGF u|sdQ 附条件认付conditional acceptance
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nE>* 部分认付partial acceptance
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