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。
-*q:B[d 会计报表statement of account
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b'+x C1=7.dPr JMp>)*YS 往来帐目account current
A y ?;0w0 JkT, i_ _@U?;73"5 GilaON*pK. 现在往来帐||存款额current accout
tbz?th\# OcR6\t' so[i"ZM) T\ ;7' 销货帐account sales
.hI3Uv8[ [UO?L2$& ;O7CahdF TR2X' `:O 共同计算帐项joint account
7WZ).,qxY E]G#"EV!Y W)WL1@!Z .&Uu w 未决帐项outstanding account
tK9_]663 CXC,@T }T<[JXh=J S3cjw9V 贷方帐项credit account||creditor account
?xTMmm Gb)!]:8 [x}]sT`#a X\X*-.]{ 借方帐项debit account||debtor account
U@#YKv N>,`l QWt?` h= R@lmX%Z1 应付帐||应付未付帐account payable
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;, Jjt'R`t%t M%dJqwH5{ 应收帐||应收未收帐account receivable
1pe eecE R"Ol'y{ +eiM6* /0 CiE 新交易||新帐new account
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5 2-G he3 pJM~'tlHV 未决帐||老帐old account
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ybtS>pZ 5LVhq[}mP 现金帐cash account
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QW 流水帐running account
j$%KKl8j $JKR, D&5>Op4U W n*>h'R 暂记帐||未定帐suspense account
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f[~t //C3tW 过期帐||延滞帐overdue account||pastdue account
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gPkW 杂项帐户sundry account
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q b!W!Vvf^x 详细帐单||明细表detail account
ByR%2_6& sQt]Y&_/@ >kK;IF9h Ns.b8Y 呆帐bad account
%T:~N<8) 'J+dTs;0 ?yKW^,q+ .ztO._J7f 会计项目title of account
^l\U6$3 u<`CkYT r+8%oWj _jmkA meu 会计薄||帐薄account-book
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m ,{ 营业报告书||损益计算表account of budiness||business report
UEeD Nl$^u O][R"5d s;-(dQ{O ?nOul}y/ 借贷细帐||交验帐account rendered
8=;'kEU f?O?2 g J!sIxwF b/N+X}VMN 明细帐account stated
H f}-> KCR6@{@ 0rbMT`Hy Y*-#yG9 与…银行开立一户头to open an account with
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hS)X`M _~f&wkc 7~@q#]U[ 与…银行建立交易to keep account with
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~(4;P%L: 继续记帐to keep account
_hgu: , VT& }?zy*yL U~krv>I 与…有交易to have an account with
rt+%&%wt 5 rpX"( 2"`R_q {j%'EJ5 作成会计帐||有往来帐项to make out an account with
2y/|/IW= 4L(/Z}( 1-`Il]@?8 ay}}v7)GM 清算||清理债务to make up an account
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bqYX :q_(=EA 清洁帐目||与…停止交易to close ones account with
nH*JR L+s3@C;b !9yOFd_ .!yXto: 结帐to close an account
ZzZy2.7 9r,)Bw!RP 9os>k* }GV5':W@WG 清理未付款to ask an account||to demand an account
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vH oWg"f* |KF_h^ 结清差额to balance the account with
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O.&G2 清算to settle an account||to liquidate an account||to square an account
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J pY75S5h: M^f+R'Q3 `ceetr= 审查帐目||监查帐目to audit an account
O}Y& @V%4k UVND1XV^f J]|Zh MM_c{gFF 检查帐目to examine an account
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} 转入A的帐户to charge the amount to As account
2$G,pT1J ;[pY>VJ( VJp; XM "Dr8}g:X 以计帐方式付款to pay on account
;onhc*{lv 3zdm-5R.b -+9,RtHR7 > 93I|C| 代理某人||为某人on ones account||on account of one
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6B7qp ;3~+M:{2 i@Vi.oc4[ 为自己计算||独立帐目on ones own account
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?) '3h"Ol{b <d&9`e1Hc fpESuVKr 由某人收益并负风险on ones account and risk||for ones account and risk
CF|4, K) M$@Donx Szz:$!t C"X; ,F< 由某人负担for ones account||for account of one
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g7O([*[ s2`:NS 2h:*lV^ 按某人指示||列入某人帐户by order and for account of one
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*`0hA1 m]XG7:}V0 列入5月份帐目for May account
v'fX'/ {:peArO S.iCkX {`X O3 编入某中帐项下to pass to the account of||to place to the account of
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k V~tZNRJ- 寄出清算书to send in an account||to send in render an account
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% Q^p>hda 支票薄cheque book
qj$6/V|D p`oSI}ZwB -FxE!K gk-g!v& 支票陈票人cheque drawer
e\ Igc. qFV }Y0w 5:"zs \DDRl{ 持票人cheque holder
ZKk*2EK]2z sTmY'5ry pb`!_GmB ke~S[bL%- 不记名支票cheque to bearer||bearer cheque
.66_g@1 KMU2PoqD xoT|fgb szZ8-Y 记名支票||认人支票cheque to order
M2{AaYgD |_ChK6Q?v @U)k~z2Hk C VyYV &U, 到期支票antedated cheque
iUH{rh! I4Y;9Gg 1kDr;.m% rzk]{W 未到期支票postdated cheque
M@TXzn!&o . #7B10 <E&[sQ|3 BZdryk:S 保付支票certified cheque
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)&_n Z` ;.62S ytsPk2@WR 未获兑现支票,退票returned cheque
df'xx)kW ^y1P~4w? jdEqa$CXG Ji
XkW% 横线支票crossed cheque
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%H8} _7^4sR8= (*X SrQ 普通横线general crossing
"&Y5Nh u` j9m@` r6x"D3 |cBeyqr 特别横线special crossing
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zZ 空白支票blank cheque
0</]Jo% CSBk 6q8b>LG| W/?\ 8AE 失效支票,过期支票stale cheque
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='6D}b \i}:Vb(^ /1!Wet}f 普通支票open cheque
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!K0:0: <-3_tu>l 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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M ]-7$wVQ< 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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支票换现金||兑现to cash a cheque
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'w P%nN#Qm ~|>q)4is6a 清理票款to clear a cheque
O:hCUr j1sZRl)D jJ B+UF= SD=kpf; 保证兑现to certify a cheque
3EHn}#+U Q^_*&},V >w}5\4j W-ctx"9DS 填写支票数额to fill up a cheque
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6[{|' 支票上划线to cross a cheque
p3N/"t&> bV~z}V& m&36$>r= |hlc#t? 开发支票to make out a cheque
yN4K^# /@!%/Kl /Mg$t6vM , (Bo .(] 签发支票,开立支票to draw a cheque||to issue a cheque
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3aXe tzKIi_2 .ZzxW &/}reE* 透支支票to overdraw a cheque
@S%ogZz*m aJmSagr69C Ew9\Y R} ^@"EI|fsP 背书支票to endorse a cheque
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U x'c%w: Kpx(x0^2 请付票款||清付票款to pay a cheque||to honour a cheque
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c'0 9 K.B ROv(O;.Ty E5H0Yo.Wi 支票退票to dishonour a cheque
X/8CvY#n ^V1iOf: `o;E V2&O]bR 拒付支票to refuse a cheque
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B \@3B%RW0 M$O*@]) :L E&p[^ 拒付支票to stop payment of a cheque
g<@P_^vo 3kc.U WlJ$p$I` ecZT|X4u 提示要求付款to present for payment
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o._`"V R[%ZyQ_ 见票即付持票人payable to bearer
49gm=XPm fs:%L Pa8E.<> l[_y|W5 支付指定人payable to order
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Ekd 已过期||无效out of date||stale
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h*I>` 请给出票人R/D||refer to drawer
V\!6K q$<M2 uaX#nn?ws #D qVh!t" 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
T&ECGF;Y/ b%TS37`^[ ['*{f(AI vjzpU(Sq# 文字与数字不一致words and figures differ
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Y w,,QXJe{Z_ %ja8DRQ. 支票
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<k m 时间已过account closed
QO-R> g?}$"=B t=K;/1 >\/H
2j 更改处应加盖印章alterations require initials
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ZSBa+3;z 时间已过effects not cleared
\L-K}U>J @AvDV$F N y\c>$z ':mw(` 停止付款payment stopped
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h^YQ H(JgqbFB* zE~{}\J 支票毁损cheque mutilated
NB["U"1[^E `YK2hr ~)ZMGx 7jj.maK 汇款||寄钱to remit||to send money
3k#?E]' l[MP|m# WT-BHB1 ^ -*q 寄票供取款||支票支付to send a cheque for payment
xD:t$~ J$]-)`[G& <~%e{F:[# $,mljJSQv 寄款人a remitter
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K3%J k2"DFXsv h~!KNF*XW 收款人a remittee
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qPC L,(H(GeX 国外汇票foreign Bill
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{o#@ 国内汇票inland Bill
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5@" oPqWL9] E`"<t:RzF 跟单汇票documentary bill
y1oQ4|KSI K;,_P5J% IbC8DDTD csEF^T- 空头汇票accommodation bill
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l(<g Pl>BTo>p' 原始汇票original bill
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r ^57G]$Q [i9.#* 改写||换新票据renewed bill
r Ljb'\<* ".Z1CBM( ;cFlZGw T[?toqkD>z 即期汇票sight bill||bill on demand
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\\Z{[{OZ -MCDX^>P …days after date||…days after date…日后付款
w~3~:w$ VbwB<nQl aw3 oG?3I =vpXYj …months after date||…months after date…月后付款
=k{ n! e %6%QE'D dYEsSFB m ++m^z` D 见票后…日付款…days after sight||…days sight
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Z 见票后…月付款…months after sight||…months sight
si!jB%^ 0-=PP@W mBQp#-1\ ;%wY fq~P 同组票据set of bills
&>YdX$8x zFFip/z\ =B/Ac0Y 8+?|4'\` 单张汇票sola of exchange||sole of exchange
ac2G;}B| mF6 U{= TTfU(w%&P /}ADV2sF 远期汇票usance bill||bill at usance
BM }{};p6 4e0/Q!o, |
)4aIa pO10L`| 长期汇票long bill
d,"6s=4(q av!'UZP &|LP>'H; T\
cJn>kCn 短期汇票short bill
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Q|CLis- $3BH82 =8p *Ijs 逾期汇票overdue bill
HTa]T' hb,G'IU x,+2k6Wn! ^T.icSxP 宽限日期days of grace
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电汇telegraphic transfer (T.T)
F s{}bQyQ O^_$cq z+=wql*Eo (9A`[TRwi 邮汇postal order||postal note (Am.)||post office order||money order
xV}ybRKV !L({i') |#Q4e51H 50?5xSEM0_ 本票promissory note (P/N)
4kr! Af S*D Bzl Bm\OH# jW<aAd 押汇负责书||押汇保证书letter of hypothecation
`Cv@16 =a]B#uUn H*H=a O\5q_>] 副保||抵押品||付属担保物collateral security
IuW5LS sZ7RiH+I (UGmbRf& Aq5@k\[ 担保书trust receipt||letter of indemnity
\qA^3L~;5 _]/&NSk fN-y8 l(fStpP 承兑||认付acceptance
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5:y $1ZFkw 单张承兑general acceptance
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L\B wvuh {-'S#04 z"*$ . 有条件承兑qualified acceptance
c8=@s# uTq)Ets3 [h=[@jiB J nzI-
y 附条件认付conditional acceptance
jaOt"iU.B NW*qw q ;A3aUN;"I Q=!f, 部分认付partial acceptance
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