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。
>`V}U*}*H 会计报表statement of account
8IY19>4'5J BQgoVnQo_c LhJ a)jFQ PE@+w#i7* 往来帐目account current
rjojG59U> T|'&K:[TJ "HQF.#\# PjqeE,5 现在往来帐||存款额current accout
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销货帐account sales
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e ['Z{@9 共同计算帐项joint account
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ti8- -Wo15O" 未决帐项outstanding account
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6M><(1fT 贷方帐项credit account||creditor account
Rl@$xP f]_mzF=& O*7i }\{ fD6GQ* 借方帐项debit account||debtor account
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$aTM_4 M9"Sgb`g o bGWxI%a 应付帐||应付未付帐account payable
E <@\>y.[ W);W.:F 9m!7|(QV ToU.mM?f^ 应收帐||应收未收帐account receivable
%Y',|+Arx 6Y?`=kAp ,/o(|sks H-&3} 新交易||新帐new account
k,_i#9X X4I]9t\ ba&o;BLUy TA)LPBG 未决帐||老帐old account
nPf'ee /yK"t<p {%7<" e[4V%h 现金帐cash account
fOBN=y6x #]zhZW4 ?aJ6ug "L_-}BK 流水帐running account
S:Xs'0K_ tp+=0k2i HDj$"pS Yw^ Gti'< 暂记帐||未定帐suspense account
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gjG"V "^"'uO$ 过期帐||延滞帐overdue account||pastdue account
wP`sXPSmIu UPO^V:.R4 _80ns&q B/_6Ieb+ 杂项帐户sundry account
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G+C}<S} Z:^3Fm->+ 详细帐单||明细表detail account
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GC?S];PL 呆帐bad account
T9y768% %yhI;M^ u*k*yWdr 9fCO7AE0# 会计项目title of account
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f`A' MLeX;He 会计薄||帐薄account-book
:p$EiR MA"#rOcP oek #^:pF qm}\?_ 营业报告书||损益计算表account of budiness||business report
*I/A,#4r 2YluJ:LN xH@'H? *k[kV 借贷细帐||交验帐account rendered
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%_)_"Q 明细帐account stated
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bCK 与…银行开立一户头to open an account with
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,| <jjq) F`3^wHw^ :r-.r"[m- 与…银行建立交易to keep account with
r8F{A6i N "W hwc *bU% @O WN1Jm:5YV 继续记帐to keep account
*{Yi}d@h( sU0Stg8&b A$N+9n\ gu!](yEgl 与…有交易to have an account with
[xWEf#', ! _ Q{T '; +`9yZOaC# F/xCG nP- 作成会计帐||有往来帐项to make out an account with
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PRZ8X{h 清算||清理债务to make up an account
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^ 清洁帐目||与…停止交易to close ones account with
%kJh6J TG4^_nRl {clCn (;C$gnr.C 结帐to close an account
f>O54T .L. R/Tj^lM t[/\KG8 G I&qwA 清理未付款to ask an account||to demand an account
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>U BB0g}6M :ao^/&HZ *&h6*zP? 结清差额to balance the account with
%l%=Dkss cl@kRX<7' IN<:P O(WEgz 清算to settle an account||to liquidate an account||to square an account
%7iUlO}}V u"*J[M~ ?<Z)*CF) 9)jo7,VM 审查帐目||监查帐目to audit an account
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%8QJW >).@Nb;e sE^ns\&QP= 检查帐目to examine an account
cO8`J&EK ]!]`~ Z/ qwL0~I }Q,(u 转入A的帐户to charge the amount to As account
wEZ,49 4u@yJ?U ?OdV1xB 8y-e+ 以计帐方式付款to pay on account
|GJBwrL^0 W]} #\\$z r(PJ~8)(= 9cl{hdP{ 代理某人||为某人on ones account||on account of one
0T7M_G'5Q @gs26jX~2} N-]\oMc2 O\LjtMF 为自己计算||独立帐目on ones own account
|*lH9lWJ <ur KIu BT&rp%NO6l =%Q\*xaR.W 由某人收益并负风险on ones account and risk||for ones account and risk
(r.$%[,.< 58M'r{8_ 5}<.1ab3V (K^YD K 由某人负担for ones account||for account of one
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1X 按某人指示||列入某人帐户by order and for account of one
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6 U 列入5月份帐目for May account
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k/$Ja; 编入某中帐项下to pass to the account of||to place to the account of
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F 0L3Bo3:k ( 1QdZD| 寄出清算书to send in an account||to send in render an account
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>qSO,$ 支票薄cheque book
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T!'x O JZ!|J8? HV]~=Bw2I FE$M[^1_ 支票陈票人cheque drawer
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|HKHN?) 持票人cheque holder
fY|@{]rx yb@X*PW/z [4V|UvKz ^^j|0qshL 不记名支票cheque to bearer||bearer cheque
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gY jS5t?0 记名支票||认人支票cheque to order
(AyRs7Dkn YQfZiz}Fv 9fr&Yb=_o@ ul5:: 到期支票antedated cheque
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V:[*3 9v5.4a} .q|xMS}4 未到期支票postdated cheque
t&p:vXF2 IAt+S-q0 j3V"d 3) 6i?kkULBS 保付支票certified cheque
t`&s \a~;8):q=i <try%p|f `siy!R 未获兑现支票,退票returned cheque
CM@"lV_ s>"WQ|;6 v~W6yjp *(XgUJq+ 横线支票crossed cheque
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?W) +$pO 普通横线general crossing
w-q=.RSTn= swe8 u0$5Fd&X Qg8eq_m( 特别横线special crossing
3 `C3+ YRT}fd>R& f|HgLFx aV0;WH_3 空白支票blank cheque
aX%g+6t2 rqG6Ll`=+ R}=]UOqH- fh5^Gd~ 失效支票,过期支票stale cheque
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&<;nl^ 普通支票open cheque
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H)1Dfq 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
F\$}8,9 i~M.F=I5 8i+jFSZ$ E<.{
v\ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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D/!G]hx (l,YI"TzT 支票换现金||兑现to cash a cheque
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P6Q ?eZ"UGZg' TTjjyZ@ Y{\2wU!Isn 清理票款to clear a cheque
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r} 保证兑现to certify a cheque
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O 'J<zVD}0 ~s^6Q#Z9| 填写支票数额to fill up a cheque
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Mdq'> <ajL 6(RqR q.Aw!]:! 支票上划线to cross a cheque
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; |kRx[UL 开发支票to make out a cheque
Sr-^faL >!WBlSy D_`)T;<Sp LHGK!zI 签发支票,开立支票to draw a cheque||to issue a cheque
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{#M D"><S<C\C (inwKRH 透支支票to overdraw a cheque
hB1 iSm oZ>]8vw AHg4kG Pn){xfqDl 背书支票to endorse a cheque
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yC`5 ZtZV:re= oHGf | 6j.(l4} 请付票款||清付票款to pay a cheque||to honour a cheque
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%.} 支票退票to dishonour a cheque
j;c^pLUP Y@xeyMzE %y~]3XWik X|0`$f 拒付支票to refuse a cheque
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x}6 <i@jD n!,TBCNX @G&xq"Fg7 拒付支票to stop payment of a cheque
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yU"U [1X5r<(W5 c35vjYQx0 提示要求付款to present for payment
dQoMAsxzM 246!\zf }tg n1xpx `'t;BXedz/ 见票即付持票人payable to bearer
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~`AnX3! Or~6t}f 6>^k9cJp 支付指定人payable to order
Ya{1/AaM Tm,L?Jh YuuG:Kk -s84/E4Y* 已过期||无效out of date||stale
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Q.Wj?W) gDBQ\vM8 请给出票人R/D||refer to drawer
#GJh:#tt^ AMiFsgBj _\6(4a`, L*Cf&c`8r 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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]a2 文字与数字不一致words and figures differ
XsMphZnK `cRB!w=KHV DN_C7\CoA NGzqiu"J 支票
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<yrBxp 时间已过account closed
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% +y cC]1D*Bn WHT%m|yn 更改处应加盖印章alterations require initials
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jzw?V9Ijb 时间已过effects not cleared
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er "s; X"GQ^]$O YtQWArX, 9^olAfX`dB 停止付款payment stopped
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W SW,Po>Y 支票毁损cheque mutilated
3S?+G)qKo xUoY|$fI TR20{8" ?Ea"%z*c5 汇款||寄钱to remit||to send money
(iP,YKG1? x~^nlnKVf 0&~u0B{ ?8/h3xV; 寄票供取款||支票支付to send a cheque for payment
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FF 'h=2_%l@Y 8m0sEV> 寄款人a remitter
(v}: zBfBYhS- -GjJrYOU l"8YI sir 收款人a remittee
mws.) h='=uj8o5 vS#]RW&j qiN'Tuw9 国外汇票foreign Bill
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国内汇票inland Bill
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cg>g/ r MlNp?{_ 跟单汇票documentary bill
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!o*U L8Q!6oO=< <Vb{QOgc; 空头汇票accommodation bill
f -5ZXpWs' `R RORzXoS iqeGy&F- yM@cml6Ox 原始汇票original bill
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t rB]/N,R ^da-R;o] =B1!em| 改写||换新票据renewed bill
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r. 即期汇票sight bill||bill on demand
z?xd\x l<+k[@Vox 5]E5 V@C hkG<I';M?M …days after date||…days after date…日后付款
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6d Ai;Pht9qi 65v'/m!ys #A!0KN;GC2 …months after date||…months after date…月后付款
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U Wj&s5;2a \=)h6AG 见票后…日付款…days after sight||…days sight
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RU(% 0dW1I|jR =RA6 p 见票后…月付款…months after sight||…months sight
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aO1cd_d6x_ 同组票据set of bills
tR3hbL$W Zh@\+1] .JE7vPv%! )8;'fE[p} 单张汇票sola of exchange||sole of exchange
Z5Cv$bUc $1e@3mzM 6x 0>E^~ N@g+51ye 远期汇票usance bill||bill at usance
e(Verd:c #qWEyb2UZ 8Bhng;jX L@wnzt 长期汇票long bill
=LR UasF KGIz)/eSg 3;A1[E6K ?~!h
N,h 短期汇票short bill
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<3oyY' GCrN:+E0FJ 逾期汇票overdue bill
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&>-Cz%IV gI]Vyg<{d 宽限日期days of grace
M`(xAVl *jYwcW"R{z &+\wYa, }~7>S5 电汇telegraphic transfer (T.T)
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'Ap& JOMZ&c^ 邮汇postal order||postal note (Am.)||post office order||money order
>,DR{A2hSB )YZ41K5N ]C!u~A\jq Ac|`5'/Tx 本票promissory note (P/N)
m>iuy:ti R{T4AZ@,' _7
Z$" RR"#z'zQ 押汇负责书||押汇保证书letter of hypothecation
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副保||抵押品||付属担保物collateral security
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WGVc n1H*][CK 担保书trust receipt||letter of indemnity
o*<(,I% 9(m^^ LE7o[<> t<e?f{Q5 承兑||认付acceptance
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V{Q= 单张承兑general acceptance
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有条件承兑qualified acceptance
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vVd .9`.\v6R 附条件认付conditional acceptance
Ngg (<ZN [x@iqFO9 vZ*593C8 +jHL==W& 部分认付partial acceptance
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