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。
x}B3h9] 会计报表statement of account
'*lVVeSiFw v[57LB "n'kv!?\ wwUa+6? 往来帐目account current
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$(a4 x4v@
o?zW wwaw|$ t\S=u y 现在往来帐||存款额current accout
%?2y2O,; j]P'xrWl]8 eCFMWFhC #83`T&Xw* 销货帐account sales
zi%Ql|zI~ {#y~ Qk;T ^pwT8Bp (P'{A>aHl0 共同计算帐项joint account
\:y oS>G LT[g
+zGB :<gC7UW G{CKb{ 未决帐项outstanding account
Cg_9V4h.C ]"ou?ot } l$Y*ii }iIZA>eF 贷方帐项credit account||creditor account
uo`zAKM&A #;D@`.#\ g|T
WoRx: H
Q :Y: 借方帐项debit account||debtor account
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?u$&E ` {/"?s| L0.F}
~S Z2a~1BL 应付帐||应付未付帐account payable
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% ZSvU1T8 >)^Q p- 应收帐||应收未收帐account receivable
k@Qd:I;; L9{y1'') V!\'7-[R *[Im]. 新交易||新帐new account
[]:&WA9N ^|%u%UR I
>aKa G,!{Q''w 未决帐||老帐old account
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X6<Ds'I <P~pn!F} b|pp}il 现金帐cash account
>=1A a,_tc r17"i.n " %
l`` muAgsH$/ 流水帐running account
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暂记帐||未定帐suspense account
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vCuV "^Vnnb:Z*o )LAG$Cn >N~orSw% 过期帐||延滞帐overdue account||pastdue account
`*WzHDv5p K;7ea47m N !&},h= tH=jaFJ 杂项帐户sundry account
5[LDG/{Tys ,Cd4
Q7T os n ,kD* wEZieHw
详细帐单||明细表detail account
vM?,#:5 .B?fG)'WsF Qe =8x7oIP j1HeX 呆帐bad account
{>UT'fa- l}@C'Np {b|V;/ O"}O~lZ[6T 会计项目title of account
Vkfc&+ T9FGuit9 5,|of{8 &z05h<] 会计薄||帐薄account-book
r{{5@ cx[[K. eus@;l* rgo!t028^ 营业报告书||损益计算表account of budiness||business report
*B)10R #+H3b!8= _\<TjGtG c*r@
QmB: 借贷细帐||交验帐account rendered
0a9[}g1=# CF6qEG6 FqZD'Uu7 $F1Am% 明细帐account stated
(coaGQ@d cv;2zq=T Wcbm,O4u .pG`/[*a 与…银行开立一户头to open an account with
m=TZfa^
r &oE'|^G 85q!FpuH mA#;6?6 与…银行建立交易to keep account with
IOa@dUh7a, )X3
|[4R E5?$=cL? 'Z|Czd8E 继续记帐to keep account
Wngc(+6O& <kJ`qbOU +i[@+`
G.r=fNP 与…有交易to have an account with
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7'm &UVqFo 作成会计帐||有往来帐项to make out an account with
QRx9;!~b} dGUiMix{N nchpD@'t VR'zm\< D 清算||清理债务to make up an account
i*8j| xf?"Q# _;R#B`9Iu o=-Af|#b 清洁帐目||与…停止交易to close ones account with
(Q.tH ol~ tfS ,kUg"\_k 2V~uPZ 结帐to close an account
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yy !^EA}N.u cYvt!M\ed `<#O8,7` 清理未付款to ask an account||to demand an account
|WNI[49 MShcZtN :UX8^+bfZ I+`>e*:@W 结清差额to balance the account with
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*<g%" )(rr1^Xer C~^T=IP 清算to settle an account||to liquidate an account||to square an account
8bf@<VTO_ D~TlG@Pq '3~m},0 s@g _F 审查帐目||监查帐目to audit an account
Ba t@ a'?LC) ^ ItVVI"- 'Hgk
$Im+ 检查帐目to examine an account
#GfM^sK xTqP`ljX PP/#Z~.M EztuVe 转入A的帐户to charge the amount to As account
BqpJvRJd 7<(kvE*x }2^qM^,0 FbH@qHSH 以计帐方式付款to pay on account
fF2]7: 3
lKs>HE0 @:@5BCs< )TBm?VMe 代理某人||为某人on ones account||on account of one
l\!`ZhM, e;LC
\*dG ||fCY+x*8 q"WfKz!U 为自己计算||独立帐目on ones own account
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由某人收益并负风险on ones account and risk||for ones account and risk
zm_8{Rta} aCi)icn$ ys:F k^#*x2b 由某人负担for ones account||for account of one
{DE4PE` TkIiO> }*!_M3O Pj*]%V 按某人指示||列入某人帐户by order and for account of one
BAG#YZB *|cs_,3 DcC|oU[ @RCZ![XYWg 列入5月份帐目for May account
k4en/& rT[b ^l} #KuBEHr 1uEM;O 编入某中帐项下to pass to the account of||to place to the account of
p _2Y c]8 V0*MY{x
#S 2_Zn?#G8dl Zrew}0 寄出清算书to send in an account||to send in render an account
1_8@yO \Hq=_}]F vrh2}biCR 0d89>UB-8q 支票薄cheque book
,>nf/c0. K.}jyhKIKi iszVM ) bd`U 支票陈票人cheque drawer
.R#<Q q4vHsy36 X|4Kdi.r@ vq\L9$WJ 持票人cheque holder
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12 tItI^]w2s 不记名支票cheque to bearer||bearer cheque
+S1h~@c:B !G<gp4Js+N TXbi>t:/S{ x4`|[ 记名支票||认人支票cheque to order
oHF,k er@.<Dc <d[GGkY]= jS|jPk|I. 到期支票antedated cheque
&x@N5j5Q <!*O[0s P`
Gb}]rW G*-7}7OAs 未到期支票postdated cheque
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_+Uf5,.5yU #?Ob->v 保付支票certified cheque
nFefDdP LRdV_O1e6M Ng*O/g`%L aq9Ej]1b 未获兑现支票,退票returned cheque
X1Kze ;9)=~) \Awqr:A& u~Y+YzCxV 横线支票crossed cheque
|9)y<}c5oM &}0#(Fa` D6'-c# A8ClkLC;I 普通横线general crossing
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4) }9Q<<a qIO)<5\[%d {!pYQ|# 特别横线special crossing
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(cp$poo SPINV. xfqU
atC 空白支票blank cheque
H$,wg!kY! WmblY2 Nu><r K48QkZ_gY 失效支票,过期支票stale cheque
i>=y3x" 1R#1Fy% uTmT'u:} V)mi1H|m 普通支票open cheque
I.1(qbPkF+ TezwcFqH Emv9l~mIu mvyOw
M 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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> 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
$o*p#LU UJ&gm_M+kL ro^T L ?T>N vKF 支票换现金||兑现to cash a cheque
p8z"Jn2P B,A\/%< #/WjKr n ::Pf\Lb> 清理票款to clear a cheque
Bs<LJzS{V 8qs8QK C+-sf ]iaQD _'\ 保证兑现to certify a cheque
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'>% c@C[ 填写支票数额to fill up a cheque
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:a M@"#F Aoy=gK _/F}y[B7d 支票上划线to cross a cheque
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开发支票to make out a cheque
Xgo`XsA 7 '7a`-W KI5099 _/ &-ZRS/_d> 签发支票,开立支票to draw a cheque||to issue a cheque
z9^_5la# +fq;o8q Oz.Zxw CdiL{zH\3 透支支票to overdraw a cheque
zfUkHL6 fq0[7Yb s *<T5Z 4\2~wSr 背书支票to endorse a cheque
Y\{lQMCy ZHc;8|} "'6R|<u=: $I90KQB\_ 请付票款||清付票款to pay a cheque||to honour a cheque
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[ ZRCUM"R_ |1Ko5z -o sxKT: 支票退票to dishonour a cheque
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xp 拒付支票to refuse a cheque
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yu,' 拒付支票to stop payment of a cheque
c# WIB 4 ~8G cWy6 hin6cac zy[|4Q(? 提示要求付款to present for payment
s&qr2'F+z Z!qF0UDj WFFpW{ &E8fd/s=k 见票即付持票人payable to bearer
58_aI?~>> \(xQ'AQ- Gh9dv|m=[; zGE{Z A 支付指定人payable to order
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D Qmn'G4#@E 已过期||无效out of date||stale
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d,^X 5V/CYcO 请给出票人R/D||refer to drawer
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gzX _fANl}Mf: +)K yG ,<?M/'4}G 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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$Uxg$p qO 文字与数字不一致words and figures differ
"n=Ih_J @;@Wt`(2a ]6 {\`a ^7~w yAr 支票
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R|H_F#eVn} 时间已过account closed
z?8Sie Q CB~x2C K1>(Fs$ 7?JcB?G4 更改处应加盖印章alterations require initials
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-d6*M*{| )z?Kq0 `+0)dTA(g$ tC -H2@
E={W^k!Vz: 时间已过effects not cleared
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/:2+ gJ>HFid_C F I\V6\B/ MhpR^VM'. 停止付款payment stopped
Ey"<hAF ba VCvqiHn &c!=< <5M 支票毁损cheque mutilated
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*#S \;A\ vQ[ 汇款||寄钱to remit||to send money
h&6x.ps@ LvNk:99:< {L8(5 dj76YK 寄票供取款||支票支付to send a cheque for payment
ico(4KSk V-w[\u Aq{m4
2EAj <!vAqqljt 寄款人a remitter
AcF;5h 'm=9&?0S "zO+!h'o 3:Sv8csT 收款人a remittee
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2DTE &7X0 ;< !lF|90= WiL~b
=fT 国外汇票foreign Bill
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i} 5\tYs=>b< L$x/T3@ AsM""x1Ix 国内汇票inland Bill
-K/' }I EQ>bwEG XI,F^K &w3LMOT 跟单汇票documentary bill
8L 9;VY^Y }h>e=< f(?`PD[ f|FQd3o) 空头汇票accommodation bill
!{SU G+.2 hk&p+NV! <S0!$.Kg*< k>n^QHM 原始汇票original bill
(.!q~G Xb3vvHdI VPg`vI$(X W^&t8d2 改写||换新票据renewed bill
mI in'M m=fmf( S-yd-MtQp ( L RX 即期汇票sight bill||bill on demand
7XWgY%G 6M$.gX
G. lLtC9: b)w3
G%Xx …days after date||…days after date…日后付款
3g|O2>*? 5
|C;]pq g)&-S3\ :eQxdi' …months after date||…months after date…月后付款
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~5}b$qL#` +I\bs.84 见票后…日付款…days after sight||…days sight
p|Rxy"} rT}d<cSf a/^YgrC\T iJrscy- 见票后…月付款…months after sight||…months sight
~w[zX4@ :@b>,{*4zS +S%@
/q rzaEVXbz1 同组票据set of bills
~P6K)V|@< 'A8T.BU NK#Dq&W+& sQih
yq6U; 单张汇票sola of exchange||sole of exchange
Z/x<U.B rhn*kf{8 JBUJc [S</QS! 远期汇票usance bill||bill at usance
5-mJj&0:! *%)L?* R#\8jv v J?%D4AeS]v 长期汇票long bill
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9 ,CM$A}7[ 5K6_#g4" U-n33ty`H 短期汇票short bill
R?&S]?H x-Mp6 `XWxC:j3% ki+9Ln; 逾期汇票overdue bill
{8B\-LUR Ha+FH8rZ Ugdm" p-(Z[G* 宽限日期days of grace
H8-,gV 1;:2
=8 Bxa],inuZ dNJK[1e6 电汇telegraphic transfer (T.T)
x6) 2Vu|uZd HWefuj giu~"#0/F 邮汇postal order||postal note (Am.)||post office order||money order
o$-8V:)6d LiB0]+wzj #JLDj(a? ;D^)^~7dh 本票promissory note (P/N)
IYCKF/2o $Jr`4s E$ngmm[ +qz)KtJS 押汇负责书||押汇保证书letter of hypothecation
A|>C3S *UyV@ !<YRocQY \W(p )M 副保||抵押品||付属担保物collateral security
} 1XLe H|TzD"2N 3x=F ]nQ$:%HP 担保书trust receipt||letter of indemnity
?xf;#J+{8 s?6 7@\ VmUM_Q~ @Op8^8$` 承兑||认付acceptance
,jt098W fFd9D=EW. Wig0OZj c^6`"\X^g 单张承兑general acceptance
n7MS{` }DM2#E`_ 5PPy+36<~ xLD6A5n,[ 有条件承兑qualified acceptance
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| R_1C+ -DuiK:mp {//F>5~[ 附条件认付conditional acceptance
asq/_` -E500F*b (jm.vL&5j Z~
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部分认付partial acceptance
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