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。
-+,3aK<[ 会计报表statement of account
mWiX@#, /5&'U!:+ 89+Q^79m KOYcT'J@vR 往来帐目account current
;RW024 D)){"Q!b oJln"-M1nx -j"]1JLQ 现在往来帐||存款额current accout
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3yiDj@a ]zUvs6ksLG 销货帐account sales
k:sFI @g IWs)n1D*] sUTfY|<7| M_Z(+k{Gy 共同计算帐项joint account
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C9< xa]e9u% 未决帐项outstanding account
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bMDj+i 贷方帐项credit account||creditor account
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2r 借方帐项debit account||debtor account
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AAB A2{s?L, EN/e`S$) V0)F/qY 应付帐||应付未付帐account payable
y~-dQ7r 9f7T.}HM \95O C)v*L#{% 应收帐||应收未收帐account receivable
OHyBNJ ;rjd?r dWDM{t\}\ Y>i5ubR~ 新交易||新帐new account
Im<( ZGZ+BOFL y>jP]LR4 H%^j yGS 未决帐||老帐old account
tShyG!b VY]L<4BfGL X|wg7>kh*` R^ &nBwp 现金帐cash account
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`eM 流水帐running account
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u',Way ]46#u=y~3 V<W$h` Uk@'[_1z 暂记帐||未定帐suspense account
KE*8Y4#9 7f,!xh$ .M zAkZ= R[T94U 过期帐||延滞帐overdue account||pastdue account
sBV})8]KM QxS=W2iN /hksESiU ?@LqrKj11 杂项帐户sundry account
4ht+u 3wf&,4`EX nBo?r}t4 q[Ed6FM$~ 详细帐单||明细表detail account
/lqVMlz\77 5*P+c(= QnN cGH "CcdwWM 呆帐bad account
\I[50eh| Yv ZcG3@c3 xG"*w@fs7 4Ow0g-{ 会计项目title of account
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B 会计薄||帐薄account-book
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qT6]* 营业报告书||损益计算表account of budiness||business report
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I 借贷细帐||交验帐account rendered
T2/lvvG wu53e= / e$=UA% 6L}}3b h 明细帐account stated
wcW8"J'AH &upM,Jsr* !eE;MaS> O4lHR6M2 与…银行开立一户头to open an account with
_ 0g\g~[ >A_:qyGk i$CN{c* wR]jJbF 与…银行建立交易to keep account with
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k yDe6f(D ^]{m*bEkR kACgP!~/1 继续记帐to keep account
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6)j4- 与…有交易to have an account with
RJhafUJ zH PqDffZ^z :)=>,XwL8 B/F6WQdZ 作成会计帐||有往来帐项to make out an account with
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/t+ ta+MH, 0+dc 清算||清理债务to make up an account
n> tru L c+A$ [ l2Pry'3 [Rxbb+,U 清洁帐目||与…停止交易to close ones account with
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o7i>D6^^ 结帐to close an account
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Qi 0Fc^c[ s{9G// 清理未付款to ask an account||to demand an account
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A} 结清差额to balance the account with
Cno+rmsfT MP_LdJM1E ,7h0y HE|XDcYO 清算to settle an account||to liquidate an account||to square an account
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hm aM7=> 审查帐目||监查帐目to audit an account
1tIJ'#6 f1w_Cl Q5xQ5Le -qqI@+u+ 检查帐目to examine an account
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ut~ 转入A的帐户to charge the amount to As account
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%wozf q5xF~SQGw2 F87/p q>rDxmP< 以计帐方式付款to pay on account
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3Sri |R&cQKaQ` 代理某人||为某人on ones account||on account of one
bYUG4+rD _)kTlX:, !9t,#?! J!\oH%FJp 为自己计算||独立帐目on ones own account
hN^,'O Xti.yQx\ 0fzHEL p|+TgOYOc 由某人收益并负风险on ones account and risk||for ones account and risk
6UKZ0~R alH6~ ?[<#>,W |/;;uK,y 由某人负担for ones account||for account of one
43?uTnX/ J'C9}7G 19b@QgfWpb 74r$)\q 按某人指示||列入某人帐户by order and for account of one
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Hiac(&* xn=#4:f X;]Ijha<* 列入5月份帐目for May account
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\WLe 编入某中帐项下to pass to the account of||to place to the account of
OcLahz6 ;,/4Ry22j- v{SZ(; .*edaDi 寄出清算书to send in an account||to send in render an account
#>M^BOR8 3i1TBhs6 #&X5Di[A X-*LA*xbN 支票薄cheque book
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K0~=9/ a+RUSz;DL 支票陈票人cheque drawer
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C(Lr,( 持票人cheque holder
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pgQ^w0BQV .k$Yleg 不记名支票cheque to bearer||bearer cheque
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iv 记名支票||认人支票cheque to order
z\"9T?zoo 7K ~)7U *{,}pK2* [dFe-2u ,$ 到期支票antedated cheque
m>|7&l_ WcQkeh3n 8"TlWHF` :}2T of2 未到期支票postdated cheque
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d(h -24ccN; Ii#+JY0k 保付支票certified cheque
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MOqVc 0"Euf41 "[-W(= 未获兑现支票,退票returned cheque
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fda4M 1_TniR3z1 横线支票crossed cheque
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cY Qm8TR< v_WF.sb~ 普通横线general crossing
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4t4~> OsW*@v( 特别横线special crossing
}u1h6rd ` 2a;[2': :wEy""*N0 !@*= b1 空白支票blank cheque
jcjl q-x Q+/P>5O/ %%#bTyF <EdNF&S- 失效支票,过期支票stale cheque
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2FrP5rC R\Ckk;<$ CMyz!jZ3 Q,Y^9g"B`~ 普通支票open cheque
%eh.@8GL` B~M6l7^? !]5V{3 ef!f4u\ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
^go3F{;4i .;S1HOHz4 yu@Pd3 a]Y9;( 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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@6%7X7m 支票换现金||兑现to cash a cheque
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mg>wv[ 7 清理票款to clear a cheque
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J& uHRxV"@}[1 f"NWv! 保证兑现to certify a cheque
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{mlM ]"htOO @?;)x&<8?3 [d-Y1 填写支票数额to fill up a cheque
:XoR~syT vlipB} tA,J~|+f: D~|q^Ms,% 支票上划线to cross a cheque
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w = ${}9/(x/^ 开发支票to make out a cheque
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>6i2M,u 签发支票,开立支票to draw a cheque||to issue a cheque
uq7/G| N3a ]!4Y\ A/fM30 AxF$7J( 透支支票to overdraw a cheque
rusYNb1J 57]La^# ]2ycJ >w Y=O-^fL 背书支票to endorse a cheque
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lslG^^(! ?'"BX 请付票款||清付票款to pay a cheque||to honour a cheque
}<w9Jfr"X rY1jC\ x{GFCy7 @`Dh7Q 支票退票to dishonour a cheque
gS`Z>+V5!c 0ia-D`^me V?`|Ha} -7o-d-d F 拒付支票to refuse a cheque
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9E"{6;@ 5Z"N2D)." 拒付支票to stop payment of a cheque
klY, @ r>PKl'IbE Cy B4apJ 'aEN(Mdz1e 提示要求付款to present for payment
=^l`c$G< d>c`hQ(V i }Zz[b nPl,qcyY 见票即付持票人payable to bearer
}#Iqq9[ ;TwqZw[. A{T>Aac oR7f3';?6 支付指定人payable to order
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yM[D; dldS7Q 已过期||无效out of date||stale
A1z<2.R g2 mq?q(g De>,i%`Q,D ]=/?
Ooh 请给出票人R/D||refer to drawer
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i{(GO v|(N 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
&NbSG+t |<y1<O>F S@~ReRew2 'dv( 文字与数字不一致words and figures differ
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-*-"kzgd 支票
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时间已过account closed
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pW Gf9O\wrs *TCV}=V G 更改处应加盖印章alterations require initials
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vNZ"x)? 时间已过effects not cleared
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J @IKXhb7_ 停止付款payment stopped
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d fl4'dv 支票毁损cheque mutilated
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ggZ0* 60D6UW ofgNL .u 汇款||寄钱to remit||to send money
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s^\w# 寄票供取款||支票支付to send a cheque for payment
R[m+s=+ +vV?[e ,.;{J|4P /L2.7`5 寄款人a remitter
f Avh!g 'I>geW?{QK UA4MtTp` z$(`{
o%a 收款人a remittee
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Mi}k>5VT *fLVzYpo 国外汇票foreign Bill
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k`C <^ratz!- Le,;)Nd 9w1`_r[J 国内汇票inland Bill
U_UN& /f EQ"+G[j~x ="AaC!E,W '=Acg"aT 跟单汇票documentary bill
7dR]$~+*e 6;M{suG| ~ET XXu${I LF+E5{=:R 空头汇票accommodation bill
(SA^>r x}{O9LiR 3,Iu!KB ]7q|) S\ 原始汇票original bill
y6H`FFqK L;6{0b58$ :1v.Jk ke2M&TV 改写||换新票据renewed bill
[<jU$93E /8 "rCh|m- FyChH7 AyOy&]g 即期汇票sight bill||bill on demand
u!t<2`:h {.Brh"yC c&PaJm zkd^5A; ` …days after date||…days after date…日后付款
5d-rF:# XXXQA Y-,C {?r5~T`2 L} K8cB …months after date||…months after date…月后付款
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n;,OBk eEYzA 见票后…日付款…days after sight||…days sight
VWk{?*Dp T5dnj&N ] M5N#xgR ezS@`_pR; 见票后…月付款…months after sight||…months sight
9vCCE[9 %Vk77( P]2V~I/X E=]|v+#~ 同组票据set of bills
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2_e ,G[Y< ~Hy _s}`ohKvD 单张汇票sola of exchange||sole of exchange
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d JE OMBH[_ !&5*H06 远期汇票usance bill||bill at usance
ju1B._48 VL|Z+3L @E>I<j,D /0XmU@B 长期汇票long bill
*n6L3"cO K{ntl-D&y \p^'[B(O77 ZzxWKIE'c 短期汇票short bill
?}(B8^ bL5u;iy) Q(x/&]7=V 1Vs>G 逾期汇票overdue bill
Vd'=Fe;eB W>'(MB$3 "/%o'Fq bV+2U 宽限日期days of grace
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;b 电汇telegraphic transfer (T.T)
#5iy^?N"w A r<!F/ ZH~Wn#Wp 7`&6l+S| 邮汇postal order||postal note (Am.)||post office order||money order
yJ;Qe_up Eqh*"hE7 |/n g{f7} gTG 本票promissory note (P/N)
bD-OEB 5=R]1YI~$ R`B} T<* <kWkc|zBY 押汇负责书||押汇保证书letter of hypothecation
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dW ls~9qkAyLx 3eB)X2~ k=&n>P 副保||抵押品||付属担保物collateral security
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fI 担保书trust receipt||letter of indemnity
cwzgIm+ ce; zn\ #T@k(Bz{L {|B[[W\TN 承兑||认付acceptance
l]gW_wUQd Sh?eb X~SNkM }6=?
zs} 单张承兑general acceptance
#%w)w R3 v["_t/_ 4Z5;y[k( ~O]{m,)n 有条件承兑qualified acceptance
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W 附条件认付conditional acceptance
`6;$Z)=. SpYmgL?wJ K}2G4*8S_G n{&;@mgI 部分认付partial acceptance
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