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。
3(/J(8 会计报表statement of account
Rh.CnCbM j/+e5.EX/ A]k-bX= s
aE'nW@YL. 往来帐目account current
n'-?CMH` +bv-! rf TaN]{k :-Al}7 现在往来帐||存款额current accout
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L5< 5Sm)+FC: S66..sa K@UQ O 销货帐account sales
CYCG5)<9 0cxk)l% |#6))Dh ca{u"n 共同计算帐项joint account
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V-}:u( YrWC\HR_ 未决帐项outstanding account
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KeJ=VT 贷方帐项credit account||creditor account
UZ"jQJQ h*JzJ0X Ct)l0J\XH Mx<?c 借方帐项debit account||debtor account
X\a*q]"_ #~Z55D_ 6mH --!j _ Db05:r@ 应付帐||应付未付帐account payable
S)h0@;q )GpH5N'EI =/b WS,= ic4mD:-up 应收帐||应收未收帐account receivable
3Wl,T5}{ V?*\ISB`} Ym WVb |<q9Ee 新交易||新帐new account
K3WhF [z^db0PU 1JIo,7 .%'$3=/oe 未决帐||老帐old account
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s-C Qmk}smvH 现金帐cash account
"&,Gn#'FG 4R~f xp4w9.X5( Hik :Sqpox 流水帐running account
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2)l q*^F"D:?k !)}3[h0 *+-L`b{SX 暂记帐||未定帐suspense account
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@vC7j>*4B NX?IM8\t 过期帐||延滞帐overdue account||pastdue account
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d? 杂项帐户sundry account
9<9 c^2 I\BcG(hlJ (61_=,jv\h 7I,/uv? 详细帐单||明细表detail account
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z$46 t#Q" ;e }nQni? 呆帐bad account
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p{Wr 会计项目title of account
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]0 >~g(acH%`x RcASFBNpS 会计薄||帐薄account-book
T JB)]d< 8+L,a_q- #9{9T"ed hr+,-j 营业报告书||损益计算表account of budiness||business report
Vu%XoI)<KY =*AAXNs@3 wz,T7L j A 9! 借贷细帐||交验帐account rendered
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.Bt fI/?2ZH 明细帐account stated
T[z]~MJL O:=%{/6&D 6O`s&T,t ii.L]#3y 与…银行开立一户头to open an account with
a cSm+t ]8}+%P,Q =aWj+ggd@ (6aSDx
Sc 与…银行建立交易to keep account with
\k#|[d5W pT90TcI2 6N{Vcfq pzo9?/- 继续记帐to keep account
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HFfc fQ\nK H~ 与…有交易to have an account with
_^)Wrf+ <K~> :4c K/2k/\Jk[_ "Ih>>|r 作成会计帐||有往来帐项to make out an account with
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aRlk-# 清算||清理债务to make up an account
|Ef\B]Ns }!5x1F! 4(VVEe yGNZw7^( 清洁帐目||与…停止交易to close ones account with
)HrFWI'Y 1]yOC)u"i j>2Jw'l;? F{#m~4O 结帐to close an account
Q*S|SH-cZ0 xiu?BP?V 7}r!&Eb K[wOK 清理未付款to ask an account||to demand an account
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A$ }{! #`'s 1g_(xwUp+ 结清差额to balance the account with
&1O!guq% RL|13CG OP Sv*@ 3x M18H1e@Al 清算to settle an account||to liquidate an account||to square an account
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;Ga G \hjGw,d 49)A.Bh&! 审查帐目||监查帐目to audit an account
u!k]Q#2ZR /jR]sC)xs \5+?wpH 5ryzAB O\2 检查帐目to examine an account
4=j,:q 45Z"U<I,9 #q;hX;Va U=?hT&w\S 转入A的帐户to charge the amount to As account
[C GFzxz$ ;z6Gk&? vepZod}D PGT*4r21 以计帐方式付款to pay on account
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代理某人||为某人on ones account||on account of one
.YvE -Jo8jE~>V jzuOs,:R |!r.p_Zt 为自己计算||独立帐目on ones own account
*. H1m{V (S:+#v 5:jbd:o %5X}4k!p 由某人收益并负风险on ones account and risk||for ones account and risk
F^5<o Yp8~wdm us&!%` E,Q>jH 由某人负担for ones account||for account of one
8\-Q(9q( )ca^%(25!z U] 2fV|Hn :n3)vK 按某人指示||列入某人帐户by order and for account of one
+39Vxe:Oy L lP a:C'N4K #A8d@]Ps 列入5月份帐目for May account
^!]Hm&.a FHNK%Ko :Zy7h7P,lT cD-.thHO 编入某中帐项下to pass to the account of||to place to the account of
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c#qOK 寄出清算书to send in an account||to send in render an account
qp(F}@ c65_E<5Z :kycIM]s 0y$aGAUm 支票薄cheque book
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%>'< 8ALvP}H )z0qKb\ tuA,t 支票陈票人cheque drawer
{~g(WxE ({3hX"C@Q CPq{M.B RUTlwTdv 持票人cheque holder
r`]&{0}23 _C9*M6IU $or?7 w> fH.:#O: 不记名支票cheque to bearer||bearer cheque
C24[brf Cc:4n1|]> ;!4Bw"Gg $|v_ pjUu] 记名支票||认人支票cheque to order
,s'78Dc$ ,63hO.4M &z;;Bx0s pv2_A 到期支票antedated cheque
uLYz!E+E D_GIj$%N[ EAQg4N:D7L }$W4aG*[ 未到期支票postdated cheque
kBY54pl ScrE tN F_ ~L&jHP ;dl> 保付支票certified cheque
Wvl>i HB &sL(|>N 37)Dx ^5TSo&qZ 未获兑现支票,退票returned cheque
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n/V u 横线支票crossed cheque
i<|5~tm QRj><TKi ^Yei9bXl y@[}FgVOh 普通横线general crossing
]!J 6S.@#+ @NGK2J gnmKh>0@6o H4LZNko 特别横线special crossing
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Hirh6 l%*KBME ig:/60Z 空白支票blank cheque
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失效支票,过期支票stale cheque
F)/}Q[o8 gK/mm\K@ Zrp`91&I `_sc_Y|C! 普通支票open cheque
I_@\O!<y} 8DbXv~3@ I%^Ks$<" ) W)m?% 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
`k65&]&d _ngyai1 z]ZhvH7- /W'GX n 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
6Y6DkFdvrZ @cdd~9w 78>)<$+d KE:PRX 支票换现金||兑现to cash a cheque
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}*4S 8;;!2>N / <WB%O 清理票款to clear a cheque
<b>@'\w9 -frmvNJ F Ar4E $\W cVJ"^wgBt 保证兑现to certify a cheque
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6 ]W!>jDc xc[@lr <qN0Q7 填写支票数额to fill up a cheque
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V16]Vc 支票上划线to cross a cheque
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PTQm4TN "Wr5:T-; 1C\OL!@L 开发支票to make out a cheque
?D-1xnxep jW*|Mu>2 zF6R\w l CHaRR7 签发支票,开立支票to draw a cheque||to issue a cheque
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LnIln[g: jZeY^T)f" 透支支票to overdraw a cheque
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' 背书支票to endorse a cheque
k\$))<3 Ig75bZz gRv5l3k e5KsKzu a 请付票款||清付票款to pay a cheque||to honour a cheque
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ZC 7R f 支票退票to dishonour a cheque
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拒付支票to refuse a cheque
>(mp$#+w ~$n4Yuu2[ >Jh*S`e *,<A[XP 拒付支票to stop payment of a cheque
WV&T iSu7K&X9q OV3l)73?t 's> 提示要求付款to present for payment
7S$Am84% 0fwmQ'lW( k#Qav1_ /5Aum?~ 见票即付持票人payable to bearer
g^|}e? Z-|.j^n rx2?y3pv 6 "fYSn> 支付指定人payable to order
't:$Lx nMXk1`|/)x NRu_6~^^ FsQeyh> 已过期||无效out of date||stale
.j?`U[V%a ]j> W9n? MB.\G.bV HS> (y2}' 请给出票人R/D||refer to drawer
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V+ uQh dg4 zh`!x{Z?^ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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k$&sDc/3 gGF]Dq iUSP+iC, Uytq,3Gj6 文字与数字不一致words and figures differ
2gM=vaiH= p}q27<O*/ 9U[Gh97Sf $A~UA 支票
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$pW6a %7 时间已过account closed
9V&}% 3m3ljy m$<LO%<~p p3tu_If 更改处应加盖印章alterations require initials
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>,c$e' h 时间已过effects not cleared
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jN!nv] MJ5Ymt a 停止付款payment stopped
&L7u// wq yw#)S 1B}q?8n 6cR}Mm9Hx3 支票毁损cheque mutilated
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/oN ,RmXZnWY (Hk4~v6pqC zED#+-7 汇款||寄钱to remit||to send money
M)v\7a L1J \C 5cc;8i :`u?pc27Sm 寄票供取款||支票支付to send a cheque for payment
R&oC9< wyzx9`5~d 'ec G:B`S _#[~?g` 寄款人a remitter
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o 5L ]TV\\ i4<&zj}) 收款人a remittee
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$;O-1# ] 国外汇票foreign Bill
_N`'R.va 3[q&%Z. s*'L^>iZ 3k YVk 国内汇票inland Bill
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W@|N 跟单汇票documentary bill
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3C:!\R 空头汇票accommodation bill
ZD$W>'m{F }s*H|z |X}H&wBWo !T+jb\O_ 原始汇票original bill
U2Uf69R ,/m@<NyK bxxazsj^ g>k"R4 改写||换新票据renewed bill
r'TxYM-R =1!,A !yUn|v>&p S7|6dwQ& 即期汇票sight bill||bill on demand
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x [{s 1=c =O~ J …days after date||…days after date…日后付款
@M]uUL-ze *.'9 eC0s KBUClx? }JP0q …months after date||…months after date…月后付款
.,-,@ZK XwZ~pY ~ >rbHpLm1` m7dpr$J 见票后…日付款…days after sight||…days sight
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ESF9 ,H_b@$]n8 tEU}?k+:j) mbf'xGO 见票后…月付款…months after sight||…months sight
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# g431+O0K1 v jTs[eq> 同组票据set of bills
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SNS Fi7G S; 'ycr/E&m{ 单张汇票sola of exchange||sole of exchange
">8]Oi;g ] "ZL<?3g Z.4 vKO[< S":55YQev! 远期汇票usance bill||bill at usance
^)JUl!5j]C eT(/D/jan @yGK$<R fbl8:c)I 长期汇票long bill
z~O#0Q! # bqo+b{i\ AX`>y@I 短期汇票short bill
"7> o"FQ h20<X; G}2DZ=&>' !!{!T;)l 逾期汇票overdue bill
{r.KY nV[0O8p2Md *A^j>lV /Zzb7bHLK 宽限日期days of grace
ZqDanDM 9_$i.@L1 Mu1H*;_8 Z(|@C(IL0\ 电汇telegraphic transfer (T.T)
N7wKaezE ak SUk)}e k;7R3O@ tRUGgf` 邮汇postal order||postal note (Am.)||post office order||money order
Ky r3)1#J k=nN#SMn s(0S)l< Wzn!BgxRr 本票promissory note (P/N)
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\{>+!`w HsF8$C$z n#US4&uT4A }L!%^siG_ 押汇负责书||押汇保证书letter of hypothecation
I^u$H& ~ z< &vQ= J~e%EjN5e 6'F4p1VG*I 副保||抵押品||付属担保物collateral security
@|=JXSr!KY ^(Y}j8sj /Ezx'h3Q
M%3P@GRg 担保书trust receipt||letter of indemnity
u|G&CV#r Ar;uq7c,G >qqI6@h]c #1-2)ZO. 承兑||认付acceptance
Pse1NMK9 [ 0\y{/P?I$ o 94]:$=~ ,/bSa/x` 单张承兑general acceptance
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f#O 有条件承兑qualified acceptance
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附条件认付conditional acceptance
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lXb xn&$qLB 部分认付partial acceptance
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