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。
_[%2QwAUj* 会计报表statement of account
80J87\) 3an9Rb V &.W,Hh ?XCFRt,ol 往来帐目account current
.+ezcG4q rK` x< v9*ugu[K9 >qE f991SZ 现在往来帐||存款额current accout
aMv?D(Meb R:N4_4& C~ #BPJ
RNXd rF@njw@ 销货帐account sales
D;?cf+6$ B'NtG84 t+
9[ki 5;v_?M!UCK 共同计算帐项joint account
h2S!< FS'|e?WU /H (55^EMZ 2uSXC*Phz 未决帐项outstanding account
Tumv0=q4wd mYUR(*[ x."R_> s+m3&(X 贷方帐项credit account||creditor account
7C;oMh5 0Y>5&
5&
2([ I8x,8}o>V 借方帐项debit account||debtor account
nu(;yIRP 8n&Gn%DvX C4[) yJ gDN7ly]6M 应付帐||应付未付帐account payable
isBtJ7 \Sc eW<|I [,bra8f[C b#%$y 应收帐||应收未收帐account receivable
?8U#,qq#` ZA1:Y{V H^3f!\MC;o kuq&8f~! 新交易||新帐new account
ayGcc` M&[bb $00j y:HH@aa) 8l.bT|#O 未决帐||老帐old account
Cg8s9qE? .IU\wN 9}|x
N8 fzdWM:g 现金帐cash account
fEo5j`} 4j1$1C{ mOC<a7# 88 &M8T'AP 流水帐running account
)FdS;] 7!;H$mxP En9>onJ XN^l*Q?3n 暂记帐||未定帐suspense account
Zxw
cqN PyoIhe&ep h`n)
b eKUP,y;[I 过期帐||延滞帐overdue account||pastdue account
B"Ma<"HU Jn&^5,J]F8 C+
L_f_6] BROn2aSx% 杂项帐户sundry account
f6,?Yex8B XiL[1JM
G"F)t(iX ,W| cyQ 详细帐单||明细表detail account
GYt|[GC "h5.^5E6 e?7Oom $'x#rW>v 呆帐bad account
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#|"M $KVCEe!X 会计项目title of account
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AIs8 b%QcB[k[WB fm0]nT z*)kK 会计薄||帐薄account-book
?j;,:n /:d6I]. /,,IM/(6^ hLr\;Swyp 营业报告书||损益计算表account of budiness||business report
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~<me0F Aw]kQ\P& z5J$".O` b~*CJ8Ad 借贷细帐||交验帐account rendered
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<x 明细帐account stated
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8shx7" 与…银行开立一户头to open an account with
v,kvLjqt Qd/x{a8 f~R+Q/Gtz` -%dBZW\u2 与…银行建立交易to keep account with
jp7cPpk:LG ,u=+%6b)A Pj1 k?7 3T/&T`T+c 继续记帐to keep account
ffMk.SqI OtbPrF5 :Y|[?; iS< ^MD 与…有交易to have an account with
%NDr5E^cc eQwvp`@" ;Z9(ll:<$ -\7_^8 am 作成会计帐||有往来帐项to make out an account with
)nGH$Mu CFUn1^?0 fDRG+/q(+ Tol"D2cyf 清算||清理债务to make up an account
ME66BWg{ 6!se,SCvw c^<~Y$i \&l@rMD3s 清洁帐目||与…停止交易to close ones account with
RT(ejkLZm m8V}E&6 ~9PZ/(
' 1ASoH,D/ 结帐to close an account
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]n7]: .Q^V,[on1T 清理未付款to ask an account||to demand an account
9o4h~Imu k?rJGc G Q/q>mN"#1 &WeN{ 结清差额to balance the account with
ia (&$a8X 6FN#X g ]V)*WP#a Sx8C<S5r< 清算to settle an account||to liquidate an account||to square an account
7X)4ec9H\ X:lStO#5 :G#+5 } kZ PL$\/A 审查帐目||监查帐目to audit an account
rHi4Pw{L }KO <II rP}[> 06M?ecN 检查帐目to examine an account
{5fL!`6w DN iH" 0% CYlS8j p I~;3T:! 转入A的帐户to charge the amount to As account
` Z/ MQ &E1m{gB( K9 ]zUew WEJ-K<A( 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
+,]VXH<y 1J72*`4OK oh@Ha? !Qf*d;wxn( 为自己计算||独立帐目on ones own account
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d a4gX@&it_k }dHdy{$ 由某人收益并负风险on ones account and risk||for ones account and risk
hu1ZckIw? Pjn{3/*wi nt+OaXe5D ^}{x).
由某人负担for ones account||for account of one
~@)s)K o(H.1ESk 5KDCmw fUGappb 按某人指示||列入某人帐户by order and for account of one
mU~&oU ?3 k_YN" ]31=8+
D /%s:aO 列入5月份帐目for May account
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`&C+ f0j]!g 编入某中帐项下to pass to the account of||to place to the account of
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t) <,rOsE6 寄出清算书to send in an account||to send in render an account
F>3 o0ke} Goc?HR wwywiFj zA8@'`Id 支票薄cheque book
,[t?$Cy; AWYlhH4c?t >Q!}tbg~9 Lt=32SvTn 支票陈票人cheque drawer
$A-X3d;'\/ #{{p4/: gBi3^GxjM? 0 p?AL= 持票人cheque holder
7s#8-i N%xCyZ vq^';<Wh. <R;wa@a> 不记名支票cheque to bearer||bearer cheque
16Jq*hKU ,z>-_HOnw Kx&"9g$ |bnYHP$! 记名支票||认人支票cheque to order
'QxJU$ kY'Wf`y( FRZ]E)9Z]b kHylg{i{" 到期支票antedated cheque
R-9o3TPa 5cinI^x)f Xd5s8C/} aEvbGo 未到期支票postdated cheque
V){Io_" WV.hQX9P %" 7UYLX A
o$k[#px 保付支票certified cheque
7xv9v1[' YCh`V[0 Wp8>Gfb2 $b1>,d'oz 未获兑现支票,退票returned cheque
DE?k|Get2 `dG;SM$T, fc8ODk*;E >MN"87U6 横线支票crossed cheque
xh$yXP0/ )Yy5u'} XLCqB|8`V 4S~kNp$ 普通横线general crossing
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SUEG J(d[05x0 [)s4:V 特别横线special crossing
qe{;EH* ~Jr'4% qz]qG=wmL U\H[.qY- 空白支票blank cheque
_Ffg"xoC 8`urkEI^r *)-@'{]u B $j\>T@ 失效支票,过期支票stale cheque
.,xyE--;d %p )"_q!ge H
Eq{TUTr `x/i1^/_@ 普通支票open cheque
\DS*G7.A+& UHvA43 c, .@Cc2 /qy6YF8;y 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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M8nb Z/G#3-5)p L<@*6QH 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
xw}yl4WT{ 0a{hCx|$J iSezrN }k-8PG = 支票换现金||兑现to cash a cheque
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{d-& 清理票款to clear a cheque
9)W3\I>U- g]: [^p l 1k&@1" g{6jN 保证兑现to certify a cheque
yjL+1_"B AaA!U!B Gm:s;w-;v s=(q#Z 填写支票数额to fill up a cheque
[?I<$f" IxCesh jOzXy Dq ]dNNw`1\V 支票上划线to cross a cheque
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hxMRmH[f: {Z8GG 开发支票to make out a cheque
;UTM9.o[ ?g4Rk9<!i ;hDk gp T,9q~*" 签发支票,开立支票to draw a cheque||to issue a cheque
f^1J_}cL Any y [%bGs1U AH&RabH2 透支支票to overdraw a cheque
<DR|r MZQDFuvDxZ G7" (,L` 5 pZ|{p{_j 背书支票to endorse a cheque
jdJTOT v(yJGEf0 9
zqo!& 9!X3Cv|+L 请付票款||清付票款to pay a cheque||to honour a cheque
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i p=nbsS~": 支票退票to dishonour a cheque
K:'^f? P ,3_Sf? 2YZ>nqy !hq*WtIk 拒付支票to refuse a cheque
|E?r+] >"!ScYn b_nE4> i%.NP;Qq]M 拒付支票to stop payment of a cheque
zJy=1r 4xg)e`
*U $?W2'Xm!V z7IJSj1gQI 提示要求付款to present for payment
<(>t"< Wx]Xa]- g?"QahHG T>%
5<P 见票即付持票人payable to bearer
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=0fg5 支付指定人payable to order
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)lC Cs>` f,o R&Nl!QTJj LcvczST 已过期||无效out of date||stale
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q&z'S *tj(,:! 请给出票人R/D||refer to drawer
_x(hlHFk Ed u(dZbKg _N|%i J5 #fa,}aj 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
-W^{)%4g {Cm!5Q Yy
F\+AA /5Qh*.(S 文字与数字不一致words and figures differ
![K\)7 iKo qI7KWUR {p1`[R&n# Ll; v[Y 支票
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rZdOU?U 时间已过account closed
(K=0c6M3= a~jb%i_ #d$zW4ur2 M^oL.' 更改处应加盖印章alterations require initials
6vbKKn`ST 1z7+:~;l WRu(F54Sk ben-<3r dlfjx
c6vJ;iz 时间已过effects not cleared
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3Q6- xwZ1Q,'C D%o(HS\E 停止付款payment stopped
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elRR cJ$jU{} 支票毁损cheque mutilated
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@ Cydo~/ 05ClPT\BCr }O~D3z4l0 汇款||寄钱to remit||to send money
4dFr~ { #1$4<o#M g^A^@~M #Q7:Mu+ 寄票供取款||支票支付to send a cheque for payment
TM6wjHFm Sc{&h8KMTb x`7Le&4f aPxSC>p 寄款人a remitter
]'xci"qV` YQ:$m5ai @Ik5BT Q +l{> sL 收款人a remittee
j7&#R+f wwdmz;0S >4wigc 9J7yR}2-F 国外汇票foreign Bill
]_B<K5 Ao?b1VYy/ Bv~^keuj3t Awfd0L;9 国内汇票inland Bill
i695P}J2 bTeuOpp geK;r0(f WDx
cV% 跟单汇票documentary bill
*c4OhMU( >(H:eRKq r&R~a9+)
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at 空头汇票accommodation bill
4qDO(YWf 2&S^\kf 0);5cbV7i cG0)F%?X? 原始汇票original bill
[p'2#Et *<cRQfA1 &J/!D# /'{vDxZf R 改写||换新票据renewed bill
3"Oipt+ >)Qq^?U XO?WxL9k] />Zfx. Aj6 即期汇票sight bill||bill on demand
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3DFm y'>9'/& bl!pKOY …days after date||…days after date…日后付款
Oi|cTZ@A- 2|ee` "` ~ a2A"#f 7n .A QII …months after date||…months after date…月后付款
/z^v%l ^[[@P(e> lv]U)p :f Rta[ 见票后…日付款…days after sight||…days sight
kPy7e~ ;ja~Q .}4 4mW$+lzn IW nG@! 见票后…月付款…months after sight||…months sight
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V+sZ;$ ;/Y#ph[ $U ._4 同组票据set of bills
E5S(1Z}]p{ .DwiIr' L8.A| _0naqa!JyH 单张汇票sola of exchange||sole of exchange
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-&k?I ysp,:)-%G@ 0?FJ~pu 7C2Xy>d~ 远期汇票usance bill||bill at usance
of7'?]w o}waJN`yI 0*P-/)o x s$f9?(,.Ay 长期汇票long bill
aTHf+; hQ:wW}HWW gYho$E lgt&kdc%o 短期汇票short bill
E}w5.1 A][ ;v \g]rOYW dXn$XGF%R 逾期汇票overdue bill
v^/<2/E"?4 #l)o<Z ]E:L xZq, kP^ 宽限日期days of grace
&> .QDO ]_s;olKNI b-`P- -=:tlH
n 电汇telegraphic transfer (T.T)
K vPLA{ RigS1A\2l JeVbFZ8 U;ujN 8 邮汇postal order||postal note (Am.)||post office order||money order
kSge4?& dEf5x_TGm ~tNk\Kkv #EKnjh=Uq 本票promissory note (P/N)
iH>JR[A }7%ol&<@ A&KY7[<AC{ C2iOF /4 押汇负责书||押汇保证书letter of hypothecation
_wg~5'w8 D@{m ]t17= Lr? .;vd 副保||抵押品||付属担保物collateral security
\8{Tj54NA dj,lbUL [m
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,xs! 担保书trust receipt||letter of indemnity
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yfL]J BlqfST#6 L^s?EqLXS 承兑||认付acceptance
g*9&3ov )OlYz!#? %<q"&]e, S]&i<V1qX 单张承兑general acceptance
4^6Oh#p0 :w4 H$+j D*HK[_5 =/xXB 有条件承兑qualified acceptance
2<2a3'pG hg+;!|ha %z
@T / lm'.G99{ 附条件认付conditional acceptance
4uVyf^f\]f uxq#q1 K^I$05idi b]8\%=d 部分认付partial acceptance
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