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。
bGO[P<< 会计报表statement of account
[#}0) %O=U|tuc$ Xqz\%&G fH#*r|~ 往来帐目account current
9;L5#/E lHTW e' d;<
gwCc YEg(QOn3Q 现在往来帐||存款额current accout
A$H;2T5N \fk%^1XY 3\ !DsPgW t,f)!D$ 销货帐account sales
(iT?uMRz ;$\?o ,bLHkBK lVw77bZ 共同计算帐项joint account
eLvbPE_ FS(bEAk} <hS %I W`qiPLk 未决帐项outstanding account
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@r-OL 贷方帐项credit account||creditor account
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y'"d" S m%\,/3 借方帐项debit account||debtor account
$wQkTx }:b6WN;c X:un4B}O sM4Qu./ 应付帐||应付未付帐account payable
ek^=Z` CSA.6uIT >BDK?Y
Mx ZSBa+3;z 应收帐||应收未收帐account receivable
\L-K}U>J @AvDV$F N y\c>$z ':mw(` 新交易||新帐new account
|SO?UIWp Q?Y\WD {hXIP` _D{V(c<WD 未决帐||老帐old account
J0 [^hH t7t?xk!2 =&5^[:ksB e]1&f.K 现金帐cash account
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); 流水帐running account
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~ Rr9K1io$) =J2cX` 暂记帐||未定帐suspense account
J$]-)`[G& <~%e{F:[# *FINNNARB AM[#AZv 过期帐||延滞帐overdue account||pastdue account
f>*D@TrU k^JV37;bl sQ)D.9\~
\z~wm& 杂项帐户sundry account
8|Q=9mmWOh MHuQGc"e+4 4(h19-V <wIz8V 详细帐单||明细表detail account
<l:c O$ m MRI`h. 0wh4sKm[X rx$B(z(c 呆帐bad account
B7*^rbI:X V!|:rwG2 b3h3$kIYN *2?-6 会计项目title of account
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8}\ 会计薄||帐薄account-book
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f >Q`\|m}x)Q rt_k } 营业报告书||损益计算表account of budiness||business report
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aJ4y%Gy? &=KNKE` LU7ia[T 借贷细帐||交验帐account rendered
cC NyW2' r?:zKj8/u
+K@wh ytWTJ>L 明细帐account stated
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OX;3" +1 ib-)T7V` 与…银行开立一户头to open an account with
<r8sZrY o>#ue<Bc6 ~!PaBS3A Y`U[Y Hx 与…银行建立交易to keep account with
>" z$p@7 "1-gMob M9t`w-@_w [?=Vqd 继续记帐to keep account
Z{MR#.I 0bcbH9) 1q )Rlh
[Y& r " iz'x-wy 与…有交易to have an account with
2fa1jl RqONVytx 2i4&*&A }Qqi013E L 作成会计帐||有往来帐项to make out an account with
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&LKJ6 清算||清理债务to make up an account
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ZMz0^V gdx2&~ q_R^Q>ZIe 清洁帐目||与…停止交易to close ones account with
Jn+k$'6%# w.:fl4V g.V{CJ*V Gy3t 结帐to close an account
d,"6s=4(q av!'UZP nXg:lCI-uu T\
cJn>kCn 清理未付款to ask an account||to demand an account
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Q|CLis- [8Yoz1(smA 1B5]1&M 结清差额to balance the account with
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o]VP #\{j/{VZ )M:pg% 清算to settle an account||to liquidate an account||to square an account
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Q*477=I s4&JBm(33N i:@n6GW+iw 9[9
ZI1*s 审查帐目||监查帐目to audit an account
5>nbA8 "A>/m"c]* L+]|-L`S #K4lnC2qz 检查帐目to examine an account
"L)=Y7Dx rDEdMT v<Ozr:lL 6%^9`|3 转入A的帐户to charge the amount to As account
h%0FKi^ (TF;+FRW $yi[wwf4 XSv)=]{ 以计帐方式付款to pay on account
,Qw\w, q' br[n5 8euh]+ 代理某人||为某人on ones account||on account of one
]CnqPLqL WNa#X]*E) o(|fapK. Li{R?Osx 为自己计算||独立帐目on ones own account
<:YD.zAh| JKMcdD?' +'!4kwT R f:K3 P[| 由某人收益并负风险on ones account and risk||for ones account and risk
;/-X;!a> <8?jn*$;\ MB#KLTwnT 9si,z 由某人负担for ones account||for account of one
flr&+=1?D nWzGb2Y
@XSxoUF\ B+pJWl8u 按某人指示||列入某人帐户by order and for account of one
n#fc=L1U .15^c+j =I6u*$9< sP`
k{xG 列入5月份帐目for May account
!J%m 7A 1}#RUqFrvS z!0}Kj g218%i 编入某中帐项下to pass to the account of||to place to the account of
6j{O/ L[LgQ7esQ 'aAay*1 iJsa;|2/ 寄出清算书to send in an account||to send in render an account
LqOjVQxz OD~TWT_ /U1 jCLR' e|~s'{3 支票薄cheque book
-g6C;<Y I8]q~Q<-P o@! !I w .:(N1n'>1 支票陈票人cheque drawer
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H& 持票人cheque holder
"v9i;Ba>+ ZR|cZH1}C ;[[GA0 H>/LC* 8- 不记名支票cheque to bearer||bearer cheque
~H+W[r} GSh~j-C' R/UL4R,)^ F#az& 记名支票||认人支票cheque to order
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F0HiC ~5xs$ub 到期支票antedated cheque
::Nhs/B/ }K%y'D 1}$GVb%i J91O$szA 未到期支票postdated cheque
/j`vN z#|#Cq`VG IxxA8[^V ,aLdW,<6 保付支票certified cheque
(H*d">`mz .!&S{;Vv?W "~uo4n~H 5{@Hpj/B 未获兑现支票,退票returned cheque
WV8?zB1 O(Tdn;1 ,cqZb0VP{t U $ bLt 横线支票crossed cheque
g^qbd$ } (fYrb#]!y Q:+cLl&;hB = Nd&My 普通横线general crossing
ZvS|a~jO .-(s`2 &d8z`amP <X{hW^??) 特别横线special crossing
(6WSQqp pJK}9p=4` Q.N, Q`P OGjeE4 空白支票blank cheque
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w u,rieKYF \>>^eZ 失效支票,过期支票stale cheque
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x_ LT5rLdn 普通支票open cheque
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|Z\|n nO d'$q V=C@ocyZ ^uy2qO4Yw 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
qC%[J:RwF P 3CzX48^ G}lP'9/ 8w[nY.#T 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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#rdMh MZ8jL,a^ ly{Q>MBM 支票换现金||兑现to cash a cheque
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DN #e!4njdM 清理票款to clear a cheque
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B$DG ?8d7/KZO E[FRx1^R9 ~[CtsCiQ 保证兑现to certify a cheque
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v%e-vl kJ JUu 填写支票数额to fill up a cheque
Cyb-}l &tULSp@J f4s^$Q{Q D{](5?$`| 支票上划线to cross a cheque
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NjCdkT&g 开发支票to make out a cheque
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bsW' 签发支票,开立支票to draw a cheque||to issue a cheque
Dm=Em-ST6 C6XTId=y#_ L29,Y=n@ 6;lJs,I1w{ 透支支票to overdraw a cheque
<&?gpRK fC_dSM[{c Y=oj0(Q* z|Hc=AU8y 背书支票to endorse a cheque
0`KB|=> 3sk$B%a>Z H(^O{JC]y! ZwLD7j*) 请付票款||清付票款to pay a cheque||to honour a cheque
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\-* b[^=GF>e |EJ&s393& S^GB\uJ 支票退票to dishonour a cheque
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% XIu3n9g^# '8NKrI 拒付支票to refuse a cheque
K)Nbl^6x DR o@gYDn 8?GS :+ C^@.GA 拒付支票to stop payment of a cheque
Tr1#=&N0 web=AQ5I4 9})!~r;| }57wE$9K 提示要求付款to present for payment
OE!:`Bo3T L%8>deE>;D y)W.xR PMJe6*(x/ 见票即付持票人payable to bearer
@15%fX`*o u"K-mr#$[o 4]N`pD5 v hUn3|
支付指定人payable to order
Ns-cT'1- `0rEV_$ j:%~:
0gBD 已过期||无效out of date||stale
v/]Bo[a ,w|f*L$ +igFIoHTM xo0",i
f8 请给出票人R/D||refer to drawer
5|ih>? C/( 6&=xu|M<x= :\Z;FA@g(g DT # 1*&- 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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D7*en v7O&9a; 文字与数字不一致words and figures differ
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6{G;f$ cLH|; 4A%O`&eZ <lM]c 支票
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D"F5-s7 时间已过account closed
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'Q N}wi<P:*) dOq*W<% guv)[:cd; 更改处应加盖印章alterations require initials
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tFvti5 时间已过effects not cleared
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vBd^=O $kJvPwRO 停止付款payment stopped
E.?|L-fy g% :Q86u "])X0z yM KcVCA 支票毁损cheque mutilated
}U'fPYYi8 ]yN]^%PYH i% k`/X; /reSU 2 汇款||寄钱to remit||to send money
.:c^G[CQ^9 i/*&; \;p5Pagx0- z6bTcs"7h 寄票供取款||支票支付to send a cheque for payment
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/J 8QDRlF:;< 寄款人a remitter
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m5e y}ez js gOa'o< 收款人a remittee
*G$tfb( b&p*IyJR V4f~#Tp F<X)eO]tk 国外汇票foreign Bill
Z=DAA+T` {Q^P< di`Ql._M @!^c@ 国内汇票inland Bill
Uf{cUY,j_ #"%oz^~\ qHg\n)R"x! ?stx3s
Z 跟单汇票documentary bill
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nN ~my\{q YEAiL C+q (L8H.|. 空头汇票accommodation bill
u&".kk p+#J;. '0U+M{ k&ujr:)5Y5 原始汇票original bill
nX<!n\J T ow]S 3[07 / O6n[qj| }m/aigA[1 改写||换新票据renewed bill
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'Vrp .Ff;St pq+Gsu1^ |HI=ykfI 即期汇票sight bill||bill on demand
PX52a[wNDH ^%|{>Mz;
c wqyx{W`~w I5>HB;Q …days after date||…days after date…日后付款
X !NH?0) ]3xnq< <^|8\<J +Vt@~Z
4K …months after date||…months after date…月后付款
`Z>4}<~+ R*/%+ {%^q8l4j J %jfuj 见票后…日付款…days after sight||…days sight
YN9ug3O+ ~<Uwumv x "]%q^x :,y V?E6] 见票后…月付款…months after sight||…months sight
PDvqA{ 2sjV*\Udf h"Yi' V/$qD 同组票据set of bills
jY$Bns&.w "d/x`Dx Yq4_ss'nB 6gY5v@!w 单张汇票sola of exchange||sole of exchange
[G+M94[A }:5r#Cd 7=u\D KR%p*Nh+C 远期汇票usance bill||bill at usance
%A`f>v.7 c @fRB0m"3 v)!Rir5 (ScL C 长期汇票long bill
&Ph@uZ\ O1Ey{2Q C^K?"800 fI`6]?W 短期汇票short bill
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.+g |L.QIr,jCC 7ml, 逾期汇票overdue bill
s[nXr r^n%PH< [mJcc )i0\U 宽限日期days of grace
;t:B:4r(j 8k2prv^ G?&0Z++ 1,T8@8# 电汇telegraphic transfer (T.T)
hvQOwA;e (ST/>")L `22F@JYN tcSn`+Bu_` 邮汇postal order||postal note (Am.)||post office order||money order
Z 3m5D K W=&\d`><k @ >%I\ HY~\e|o 本票promissory note (P/N)
R}8!~Ma`| /P<RYA~ OvX z+C, 79n,bb5 押汇负责书||押汇保证书letter of hypothecation
z,87;4- U2$e?1y $T8Ni!#/C I5wf|wB- 副保||抵押品||付属担保物collateral security
qtnLQl"M ah>;wW!6/ zC(DigN 5O#CdN-S 担保书trust receipt||letter of indemnity
xqmP/1=NO `E8m>q Ss Z=|:D,& /~{8/u3 承兑||认付acceptance
;VSHXU'H :[#HP66[O5 67+ K
?!, _FeLSk. 单张承兑general acceptance
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mLd=+&M _&DI_'5q+ 有条件承兑qualified acceptance
q{n~v>wU Dp8YzWL2^ AA;\7;k{ f$Q#xlQM 附条件认付conditional acceptance
8c3`IIzAS _*0!6?c KXL]Qw FN OthQ)&pqX 部分认付partial acceptance
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