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。
#}yFHM?i 会计报表statement of account
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bK1`a{ 往来帐目account current
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6Wrik .T-p]9*p U7eQ-r {/!Gh\i 现在往来帐||存款额current accout
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L[rO~j 销货帐account sales
Jz0S2& K+OU~SED%F 6&0a?Xu <!>}t a 共同计算帐项joint account
ADz|Y~V! yuX0Y{:I l'\b(3JF NmF2E+' 未决帐项outstanding account
a8aqcDs>O 6D(m8 e,UgTxZ Qf]!K6eR 贷方帐项credit account||creditor account
iH0c1}<k$ dD<kNa}2 BIyG[y?qO E/;YhFb[ 借方帐项debit account||debtor account
lM,:c.R 9Wrclai B4ze$# H4Ek,m|c 应付帐||应付未付帐account payable
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_Z2)e*( cEu98nP {HnOUc\4 应收帐||应收未收帐account receivable
0eP~F2<bC \s'6)_ 9`&D /^G+vhlf\ 新交易||新帐new account
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m]B; 未决帐||老帐old account
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~sK 现金帐cash account
|-D. Xii#Qtd. ApB0)N p<34}iZ 流水帐running account
-<=<T@, $@;[K\ @("AkYPj iSlVe~ef 暂记帐||未定帐suspense account
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.Oh$sma1 kq-RM#Dj: S(l^TF 过期帐||延滞帐overdue account||pastdue account
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S:s^si2/ _Hk`e}} (eP)>G] 杂项帐户sundry account
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|7' 详细帐单||明细表detail account
ppjrm Y~!@ GkFNLM5' QCw<* Id+ 呆帐bad account
{r)M@@[ 9nE%r\H NQ!F` tEj5WEnNE8 会计项目title of account
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A9 会计薄||帐薄account-book
+6*I9R J:a^'' 4r*6fJ*bJ ;21JM2JI8 营业报告书||损益计算表account of budiness||business report
}f}&|Vap O{V"'o 9'M_t Mm5 M> < 借贷细帐||交验帐account rendered
iVcBD0 q) )LG/n 5Fl|=G+3@g \!3='~2:=o 明细帐account stated
-E1}mL}I` .B*)A. BJ5#!I%h $B2@mC([S 与…银行开立一户头to open an account with
K VCS(oN <#-ERQw Fwr,e;Z 53QP~[F8R] 与…银行建立交易to keep account with
p=zm_+= 7vFqO; iu 'yB LFC k6 R 继续记帐to keep account
z$NLFJvy_- uRIr,U^ <#UvLll M<nn+vy` 与…有交易to have an account with
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^&}Y>O, Xqy{=:0 JpDkf$kM 作成会计帐||有往来帐项to make out an account with
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zT%Kq 清算||清理债务to make up an account
So:89T e#wn;wo? ?S_S.Bd v:chr$>j5 清洁帐目||与…停止交易to close ones account with
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,a Vk"QcW {f)p|) w%ForDB>P 结帐to close an account
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@}# F2&KTK 4ZIXG,@mZJ 清理未付款to ask an account||to demand an account
M@8(h= i=ba=-"Mt ~4M]SX1z Ii)TCSt9U? 结清差额to balance the account with
&Wba2fD KH;e)91 yVL~SH| Lv_>cFJ}[ 清算to settle an account||to liquidate an account||to square an account
w3*JVIQC Gi-tf< C8?/$1|RL K"pfp !Y 审查帐目||监查帐目to audit an account
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{~gu G*QQpSp 检查帐目to examine an account
4l|Am3vzX N5_v}<CN 'D1@+FFU0 aU3&=aN+ 转入A的帐户to charge the amount to As account
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2^` 以计帐方式付款to pay on account
.Ee8s]h5W K46\Rm_:B; !} 1p:@ ''Hq-Ng 代理某人||为某人on ones account||on account of one
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=$! zn M"P|A 为自己计算||独立帐目on ones own account
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7Q xTe?* MW p^. 由某人收益并负风险on ones account and risk||for ones account and risk
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xpq 由某人负担for ones account||for account of one
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j Bdq/Ohw|! *bZV4} 5SDHZ?h 按某人指示||列入某人帐户by order and for account of one
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m86w{b$8 %N!Y}$y 列入5月份帐目for May account
Gs-' gP<l vXyaOZ t.]oLG22r 编入某中帐项下to pass to the account of||to place to the account of
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$~ #j@Su )+ dL v\H& JK,k@RE y] 寄出清算书to send in an account||to send in render an account
WhvO-WF gvz&ppcG [/#;u*n ,cpPXcz ?, 支票薄cheque book
L!5%;!>.P 65MR(+3 /VJ[1o^ 1MOQ/N2BR 支票陈票人cheque drawer
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h%ci3 oZ!rK/qoA 持票人cheque holder
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I+E 不记名支票cheque to bearer||bearer cheque
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mCBcbN W|~Ehg JgEpqA12 L7 qim.J 记名支票||认人支票cheque to order
_t3n< yay{lP}b" j5tA!o n;4`IK| 到期支票antedated cheque
AOeptv^k3} >`u} G1T\ YwEXTy>0 <1V!-D4xu 未到期支票postdated cheque
]Y:|%rvVH ~^Gk7 WG<D+P A"p7N?|% 保付支票certified cheque
%KRAcCa7 Pr/K5aJeg N3i}>Q)B 2,'m]`;GNr 未获兑现支票,退票returned cheque
N}Z"$4 }7k+tJ< lY0^Z eZT923tD 横线支票crossed cheque
K@`F*^A}V HLa|ycB% :*#I1nb$ :Q"]W!kCs 普通横线general crossing
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^m_M.1 nO2-fW:9] -@e9!/GP, 特别横线special crossing
A)&OR]0[ Tw);`&Ulo UVA|(: Whod_Uk 空白支票blank cheque
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mN2 %Gv8]Yb 失效支票,过期支票stale cheque
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Mq8jPjL {w1sv=$+ CFkM}`v0 普通支票open cheque
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]8<;,}# 1|Us"GQ(n 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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/[P 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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'| 0} %c*azo. 支票换现金||兑现to cash a cheque
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rp (nGiI 清理票款to clear a cheque
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o16wfg dd@qk`Zl&A TXWi5f[ 保证兑现to certify a cheque
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al.~[T-O+ FY|.eY_7 { $*tq$DZ4& 填写支票数额to fill up a cheque
@2yi%_]h qM~ev E$% !ZPaU11 mFC0f?nr 支票上划线to cross a cheque
{L$ ]NQdz .^6"nnfA# , |,DXw n[H3b} 开发支票to make out a cheque
X>(? !~u;CMR -{dsl|Dl (,#Rj$W 签发支票,开立支票to draw a cheque||to issue a cheque
{+_pyL id="\12Bw *4"s,1?@BG B{^o}:e 透支支票to overdraw a cheque
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C&8tl =\GuIH2 q-P$ \": 背书支票to endorse a cheque
g.ty#Z=: {p&LwTnf TR/'L!EE r<,W{Va 请付票款||清付票款to pay a cheque||to honour a cheque
2iYf)MC .>NhC" ;3wj(o0 }>Gnpc 支票退票to dishonour a cheque
eY^;L_7}p $R4[TQY).! !$P+hX` ?9hw]Q6r} 拒付支票to refuse a cheque
/^v?Q9=Y !{tkv4 ;`Eie2y{M m&(yx|a4+ 拒付支票to stop payment of a cheque
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W *F|j%]k~ 提示要求付款to present for payment
a=}JW] *T\-iICw U+gOojRy{ }GX[N\$N 见票即付持票人payable to bearer
bkk1_X vX|ZPn# 1~/?W^ir 2gLa4B- 支付指定人payable to order
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r7 r5 ZS[(r-)$F fZ!fwg$ c#X9d8> 已过期||无效out of date||stale
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VM 请给出票人R/D||refer to drawer
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8#Q5 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
JQ|qg\[ 2K?~)q&t* 'ap<]mf2 wT/TQEgz 文字与数字不一致words and figures differ
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ww9fT 支票
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<X9 T}g 时间已过account closed
Z^? 1MJ:` q0|u vt" m>dZ n {B^V_TX2 更改处应加盖印章alterations require initials
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:EOx>Pf_9) 时间已过effects not cleared
E#3KWp#M 0].x8{~o ~P&Brn"=Rs 5)X;q- 停止付款payment stopped
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J K"~Tk`[0Q +-_71rJc. 支票毁损cheque mutilated
m# #( uSh =@%;6`AVcp cBICG",TA m8KJ~02l# 汇款||寄钱to remit||to send money
!<9sOvka{ v@zpF)| 0Y rdu,c 'u@_4wWp 寄票供取款||支票支付to send a cheque for payment
^`b&fbv biwV7< [NQ\(VQ1c (!FUu 寄款人a remitter
ua$H"(#c }1]E=!?)& f8]Qn8 En&bwLu:s 收款人a remittee
a*4"j2j v _?UW,5=O !N5+.E0j ENu`@S='I3 国外汇票foreign Bill
ogN/zIU+VA !eb}jL rBB
A`Ut@F ?Y6MC:l< 国内汇票inland Bill
=)Z!qjf1U D&1*,` {"<6'2T3 @8zp(1. 跟单汇票documentary bill
/Mq]WXq[V jO'+r'2B9 r()%s3$q |12Cg>;j*n 空头汇票accommodation bill
0,)Ao8 m5KB #\ m9*Lo[EXO 5+U2@XV 原始汇票original bill
%(4G[R[ sA18f2 ?3:OPP`s <0[{Tn 改写||换新票据renewed bill
qX'w}nJ}H} k;V4%O K`.wj8zGY 6T%5vg_};' 即期汇票sight bill||bill on demand
nJ/ wtw 2N]u!S ;d /a7tg+: c"ukV_6~J …days after date||…days after date…日后付款
y^; =+Z $@_7HE3 KMz\h2X bH7[6#y$ …months after date||…months after date…月后付款
?f+w:FO x}TDb0V lD09(|` '[shY 见票后…日付款…days after sight||…days sight
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l#'r 见票后…月付款…months after sight||…months sight
VQHJO I DQg:W |A \GtZX!0 9%\<x 同组票据set of bills
TQ&%SMCn 7>-y,?& 2,Y8ML< G'XlsyaWrb 单张汇票sola of exchange||sole of exchange
t1HUp dHY Kq/W-VyGh bwM>#@H s~$kzEtjjU 远期汇票usance bill||bill at usance
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长期汇票long bill
woZ'T {+f@7^/i. LGT\1u R!xs;|] 短期汇票short bill
b:7;zOtF 64}Oa+*s
q`09 k]x64hgm 逾期汇票overdue bill
!B?/6XRUx j' -akXo< 1?HUXN#, w5jH#ja 宽限日期days of grace
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~2 MoA2Cp;8X %iIryv; </<_e0 电汇telegraphic transfer (T.T)
;9c3IK@ 9A\J*OU H;s0|KRgJ g'Ft5fQ"o/ 邮汇postal order||postal note (Am.)||post office order||money order
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,KkENp_ 本票promissory note (P/N)
>8SX , u7@|fND 7 ~/[cZY@ -w 2!k 押汇负责书||押汇保证书letter of hypothecation
5@j?7%_8 T~ Jl{(s9) 6fPuTQ}fY> x{ ~-YzWho 副保||抵押品||付属担保物collateral security
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Eo$w 3Q[]lFJ}F 担保书trust receipt||letter of indemnity
*we 3i fJOU1% yt C{,g> H` Q_gy5Z( 承兑||认付acceptance
xm~ff+(&@S 4_PMl6qo N&S:=x:$S /lttJJDU 单张承兑general acceptance
]S,I}NP %Iv+Y$'3B E( 8!VY ^ nUmA 有条件承兑qualified acceptance
lhQ*;dMj%" Ew4DumI T>n,@?#K nT|fDD| 附条件认付conditional acceptance
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~ ;)@a 8 gOK?>'9 部分认付partial acceptance
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