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。
&VPfI 会计报表statement of account
N[=c|frho gn-@OmIs t[e`wj+qz (V(8E%<c 往来帐目account current
\]Bwib%h fEJF3<UF& N1D{ % yC&u^{~BC 现在往来帐||存款额current accout
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W t,w'w_C oaac.7.fV evSr?ys 销货帐account sales
Z\[6'R4.# )L+>^cJI< hQb3 8W[ ,gO(zI-1 共同计算帐项joint account
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未决帐项outstanding account
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2.W$ ptQCqQ1_d 贷方帐项credit account||creditor account
Mg~62u Q30TR :pJKZ2B, byJR6f 借方帐项debit account||debtor account
`g+Kv&546 mXwDB)O{) t) uS7y @1vpkB~ w 应付帐||应付未付帐account payable
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()MUyW"S#` 应收帐||应收未收帐account receivable
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p1Yy-] 新交易||新帐new account
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未决帐||老帐old account
>F5E^DY &gdhq~4# $tqr+1P !d
Z:Ih.[{ 现金帐cash account
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YZy%]i=1 yPoa04!{= 流水帐running account
F\2<q$Zn+ SG@E*yT1 R ~? 9+ VQ7A"&hh 暂记帐||未定帐suspense account
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QB5,Vfoux P,<pG[^K *&BS[0; 过期帐||延滞帐overdue account||pastdue account
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pGcijD h4E[\<? 杂项帐户sundry account
8}Cp(z2 [_-[S $O^"OQ_@ RjxFlKs8 详细帐单||明细表detail account
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!!" UO(?EELm FT6~\9m( 4Z0Y8y8) 呆帐bad account
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$1jC .23Yqr'zT :yFmCLZaQ PouWRGS_ 会计项目title of account
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)> %9OVw#P +[":W?j b[^|.>b 会计薄||帐薄account-book
bL2b^UB~% -5y=K40 y q6:7< TJ>$ ~9&Sy 营业报告书||损益计算表account of budiness||business report
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借贷细帐||交验帐account rendered
;Dp<|n |$D`* aa&\HDh * nEgYypwr 明细帐account stated
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f &Fh#o t H_ 与…银行开立一户头to open an account with
$H"(]>~ JgMYy,q8t !"SuE)WM
lbm ,# 与…银行建立交易to keep account with
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S]C f,VJfY?# 8F/JOtkGMt 继续记帐to keep account
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XK 与…有交易to have an account with
.&rL>A2U )|B3TjHC cIg+^Tl ^v&)z,
作成会计帐||有往来帐项to make out an account with
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j5{;V z K6'wL!!I cm`x;[e6l 'a=' (,% 清算||清理债务to make up an account
vJsx_i\i ~#|Pe1Y '7UIzk| L+Q.y~ 清洁帐目||与…停止交易to close ones account with
kmM->v )<vuv9=k\% O[^u<*fi{ )BmO[AiOM 结帐to close an account
A;7At!kK o,_R;'\E[a %ql2 XAY ,rWej;CzN 清理未付款to ask an account||to demand an account
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t&H3yV wg=-&- #_'|
TT>p# 结清差额to balance the account with
z<,-:=BC" f~{4hVA *d&+?! T*rx5*:o 清算to settle an account||to liquidate an account||to square an account
W6jdS;3 c. 06Sw* hi^t zpy h.)o4(bO 审查帐目||监查帐目to audit an account
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f~w!Z vu`,:/|h p>= b|Qy| 检查帐目to examine an account
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jDJglZ 8Lr&-w8J tlcNGPa 转入A的帐户to charge the amount to As account
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pk% ,g:\8*Y>' L(DDyA{bA VTJxVYE 以计帐方式付款to pay on account
wMU}EoGS? Hg2Rcl G$-[(eu- v-!^a_3Ui 代理某人||为某人on ones account||on account of one
5?XIp6%x evGUl~</~ pN#RTb8o ^(~%'f 为自己计算||独立帐目on ones own account
LW*v/`@ Wph@LRB] N~+ e\K6 maVfLVx- 由某人收益并负风险on ones account and risk||for ones account and risk
y-lBaTE9 z65Q"A Ih^ziDcW k@>y<A{;D 由某人负担for ones account||for account of one
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*=G? Xsd+5="{N @k3xk1* 按某人指示||列入某人帐户by order and for account of one
N'~l,{ =_Ip0FfK! CZw]@2/JuQ lB*HLC 列入5月份帐目for May account
I8Q!`KJ zy'cf5k2 0{qe1pb w IM=3n%6 编入某中帐项下to pass to the account of||to place to the account of
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DmW5w'p 寄出清算书to send in an account||to send in render an account
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O_ Z~v-@ ,dXJCX8so &9F(C R 支票薄cheque book
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A bE6bx6=u 支票陈票人cheque drawer
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0 p Dy|)u1? 持票人cheque holder
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%;F hj,y l& 不记名支票cheque to bearer||bearer cheque
1C+d&U GUC.t7! 3gs!ojG Ot;)zft 记名支票||认人支票cheque to order
)jGB[s";)y 2Z+:^5 HpIWH* #j4RX:T*[ 到期支票antedated cheque
+*Zjo&pc ]h%~'8g, _B7+n"t\r {ep.So6 未到期支票postdated cheque
r<5i #oJ%i+V R?HuDxHk /a}`
y 保付支票certified cheque
E7 P'} ffR<G&"n~b *K;s*-|U `X%Qt~ 未获兑现支票,退票returned cheque
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5 X+QoO=02LR th%T(D5n t6Nkv;)>@ 横线支票crossed cheque
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]JHInt 普通横线general crossing
H1r8n$h rA /T>ZM tHV+#3h 6#kmV 特别横线special crossing
Y2}m/7aF <=]:ED $V@ v9"03=h 8*^*iEsR 空白支票blank cheque
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ny1Dg$ui2 a xz-H`oq4 失效支票,过期支票stale cheque
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}[}P g`dAj4B up2wkc8 普通支票open cheque
!+(H(,gI Y%^qt]u.8 5%"sv+iO !M}ZK( 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
S3^(L *iJ>@vew MB+a?u0\ ufJHC06 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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yS5V ^1bM=9]F0 支票换现金||兑现to cash a cheque
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)AOM oj[<{/,C9 4wPP/` { a_&L 清理票款to clear a cheque
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!s 8;O /x WNSEc% 保证兑现to certify a cheque
C0W-}H 0(Hzh?t_ p. KT=dZT B#4'3Y-3 填写支票数额to fill up a cheque
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G`&NG M=4`^.Ocm 支票上划线to cross a cheque
q-qz-cR tk+4noA M:oZk&cs lQpl8> 开发支票to make out a cheque
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:&c.zd 0qL.Rnt n@J>,K_B tNljv >vI 签发支票,开立支票to draw a cheque||to issue a cheque
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透支支票to overdraw a cheque
P?Kg7m W E+J +fi /]2I%Q _gQ_ixu 背书支票to endorse a cheque
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^:1i~:. ]3uj~la zA|)9Dq 请付票款||清付票款to pay a cheque||to honour a cheque
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6 支票退票to dishonour a cheque
czH# ~ XV1XzG# C I2z6iT4nB cyB2=, 拒付支票to refuse a cheque
9]:F!d/ 7V&ly{</ B^/(wHBp S2EV[K8# 拒付支票to stop payment of a cheque
l0eh}d rLA^ &P: .dj}y
jd]f 7{38g 提示要求付款to present for payment
6u xF< f{h2>nEj\ ?=b#H6vs #v*3-) 8 见票即付持票人payable to bearer
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M,we,!B0 支付指定人payable to order
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~>k Lm+E? Ca 已过期||无效out of date||stale
iYGa4@/uM /!U(/ 3U*4E?g 'N`x@( 请给出票人R/D||refer to drawer
B.
~[m} Yn>FSq^Wp- cbW=kQc_ 7A{Z1[7 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
$g\p)- aU \/9 O5`u*V ? 3oUkGfn +ZkJ{r0,( 文字与数字不一致words and figures differ
%!R\-Vej V!s#xXD } -i]2b }S{VR(i`J 支票
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SVPksr 时间已过account closed
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QqsQ <kazV<" xu>grj 更改处应加盖印章alterations require initials
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cu{ 时间已过effects not cleared
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g4\x& 停止付款payment stopped
eTI?Mu>C E9]*!^=/ 2B+qS'OT fIn^a3TV 支票毁损cheque mutilated
iKv"200h( w`atk=K }/jWa|)f /&l4 sF1 汇款||寄钱to remit||to send money
)ib$*dmUP }4?z<. V 8Ep! 3~Ll<8fv 寄票供取款||支票支付to send a cheque for payment
HT6$|j :g{ybTSEe k{bC3)'$#R hJ75(I
*j 寄款人a remitter
+mYK Yi <1z:\ FLIU}doc Dn`
收款人a remittee
bd2QQ1[1vh TV/ EC#48 NMzq10M=6 k&npC8oA 国外汇票foreign Bill
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wK 国内汇票inland Bill
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T!DS QkYKm<b N(P2Lo{JF EtQ:x$S_ 跟单汇票documentary bill
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K@f,iM FJBB@<>: Kd*=- 1/%5pb2\ 空头汇票accommodation bill
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r 原始汇票original bill
JW"n#sR4 )[ejb?{d }/
Qj8l. )"_&CYnd 改写||换新票据renewed bill
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!+1 z`,dEGfh^ MjK<n[. QY*F(S,\ 即期汇票sight bill||bill on demand
'=J|IN7WT U|8?$/*\ lHE \Z` Iu^I?c[ …days after date||…days after date…日后付款
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nJ _>3#dk EAz>`~ …months after date||…months after date…月后付款
6q,CEm V{X/y N.u <4CqG4}Y 8!MVDp[|" 见票后…日付款…days after sight||…days sight
;D@ F a6?t?:~| Q]OR0-6<. 0v``4z2Z 见票后…月付款…months after sight||…months sight
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N1/_ D`U,T&@ u/xP$ n6 wx/: 同组票据set of bills
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[um 单张汇票sola of exchange||sole of exchange
-![{Zb@ U*XdFH}vV Vddod g[;&_gL 远期汇票usance bill||bill at usance
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vzF6e eaD 长期汇票long bill
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x 短期汇票short bill
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EJ} 逾期汇票overdue bill
HUbXJsSP w9Nk8OsL @P h'! O#<S\66 宽限日期days of grace
F*Ul#yX 3f:]*U+O |w -s{L3@+ ?OGs+G 电汇telegraphic transfer (T.T)
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gGo 邮汇postal order||postal note (Am.)||post office order||money order
}:*?w>= )i:"cyoE I/gfsyfA ssmJ?sl 本票promissory note (P/N)
r MJ4w['J= K3&k+~$ j`_Z`eG |7.X)h` 押汇负责书||押汇保证书letter of hypothecation
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"JH=< 副保||抵押品||付属担保物collateral security
6!){-IV {@s6ly]. McN'J.Sxp 6K >(n 担保书trust receipt||letter of indemnity
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}}wSns z[JM ]Wy WK.,q># 承兑||认付acceptance
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]1 YT@N$kOg_ 5!6}g<z&L 单张承兑general acceptance
@s\}ER3 rWBgYh rNgAzH zj=F4]w 有条件承兑qualified acceptance
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WB[r MF$NcU 附条件认付conditional acceptance
z7a@'+' iT1HbAT] ">nFzg?Y U*T :p>& 部分认付partial acceptance
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