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。
{dBB{.hX 会计报表statement of account
|zh + ]d^k4 d \Vz,wy%- pbPz$Y 往来帐目account current
HmW=t}! ^glX1 ) <8*A\& :q(D(mK 现在往来帐||存款额current accout
L,WkJe3 aDN.gMS ~z &0qQ O%52V|m}{ 销货帐account sales
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<o~t$TH 共同计算帐项joint account
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w Jb7iBQ2% ,}u,)7 lQh~Q<[ge 未决帐项outstanding account
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}iSq$ Qg[heND }M^_Z#|, 贷方帐项credit account||creditor account
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mA aXX,Zu^ 借方帐项debit account||debtor account
5[nmP95YK akMJ4EF/ axOi5 )ni"qv~J 应付帐||应付未付帐account payable
JR])xPI` ~KJ,SLzhx9 *3!(*F@M, Wa(W&] 应收帐||应收未收帐account receivable
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l 新交易||新帐new account
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O5ucI$s zMbfV%b 未决帐||老帐old account
L7X7Zt8% BO[+E'2 :sU!PF[< j[_t6Z 现金帐cash account
Yd[U pi|\0lH6W 2TE\4j wj}=@HS,3! 流水帐running account
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暂记帐||未定帐suspense account
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%>]y 过期帐||延滞帐overdue account||pastdue account
Cq-hPa}2 ~&t!$ bjuYA/w< eVJ= .?r 杂项帐户sundry account
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.UNF~}^H 详细帐单||明细表detail account
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4 DM_u ll^Th > gmXy>{T eL<m.06cfY 呆帐bad account
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0K @~JB\j9 1,m\Q_ x*NqA(r 会计项目title of account
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]E! H|grbTv, 会计薄||帐薄account-book
2 9&sydu |E46vup qlz( W T+`xr0 营业报告书||损益计算表account of budiness||business report
l\q*%'Pe OAmES;Ck$( I8%d;G~ *rS9eej 借贷细帐||交验帐account rendered
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;n%]*v 5LDQ^n 明细帐account stated
9zXu6<|qrL }wvwZ`5t lt@ 4JX`>a{< 与…银行开立一户头to open an account with
+P>Gy`D9 %1Vu=zCAW :iP>z}h p:DL:^zx 与…银行建立交易to keep account with
{Q{lb(6Ba 0!9?H1> #pS]k<o%1 \[Sm2/9v 继续记帐to keep account
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K/s 与…有交易to have an account with
4yA9Ni >2l13^Y 2rK-X_} !!?+M @ 作成会计帐||有往来帐项to make out an account with
jxRF" GD YD/B')/ s '5|Q<5!o Nrab*K(][ 清算||清理债务to make up an account
\_m\U.* Z!C`f/h9 b*I&k": t_[M& 清洁帐目||与…停止交易to close ones account with
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Alrm ?noETH z) P<j4\zJ c!'A)JD@ 结帐to close an account
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t- '1>g=Ic0 清理未付款to ask an account||to demand an account
]`#xR*a uM6CG0 /|4Q9= R&u)=~O\5 结清差额to balance the account with
wx]+*Lzz AijPN ^4xlZouCb e3yorQ][ 清算to settle an account||to liquidate an account||to square an account
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y(S ?D*Hl+iu SQO>}#qm 审查帐目||监查帐目to audit an account
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4 H(5S Kv5 ]p4`7@@)* ..P=D <'f 检查帐目to examine an account
6=Y3(#Ddt [?|l X$< TTA{#[=7 1M%{Uqsd - 转入A的帐户to charge the amount to As account
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D\45l <;$Sa's,LE 以计帐方式付款to pay on account
8k+q7 ^]#Ptoz^(l p\\P50(- r+{!@`dYi 代理某人||为某人on ones account||on account of one
Vze!/ED LW83Y/7 m6~ sKJV 9[t]] 为自己计算||独立帐目on ones own account
I,],?DQX2) Gx(K N57D fd!pM4"0 2 Ft0C2 由某人收益并负风险on ones account and risk||for ones account and risk
Hm+6QgCs |:7EJkKZ +BtLyQ %KabyvOl) 由某人负担for ones account||for account of one
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OPVt $4$?M[ 按某人指示||列入某人帐户by order and for account of one
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b.mjQ 列入5月份帐目for May account
q_9N+-?{7 +H)!uLvaB #"=yQZ6Y W G3mQ\k 编入某中帐项下to pass to the account of||to place to the account of
YobC'c\~9 8^P2GG'+- J-eA,9J @}zS/LO 寄出清算书to send in an account||to send in render an account
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Z fJF8/IQ4 T(sG.% (?*mh? 支票薄cheque book
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&3HFf 支票陈票人cheque drawer
"EOk^1,y m5'__< By"^ Z`EP4 G(7\<x: 持票人cheque holder
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不记名支票cheque to bearer||bearer cheque
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N xyz\;3 _Sk<S 记名支票||认人支票cheque to order
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! e%@[d<Ta\ 到期支票antedated cheque
eHnei F ]mD=Br*r~ 6&OonYsP t;e]L'z@: 未到期支票postdated cheque
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"R 保付支票certified cheque
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\eZ\ 未获兑现支票,退票returned cheque
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&' Nk2{ 横线支票crossed cheque
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< 普通横线general crossing
k>z-Zg S}xDB )Ido|!]0d \'^Z_6{w 特别横线special crossing
o7 -h'b- lA^Kh g9lg B,VSFpPx 空白支票blank cheque
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m'`5 GE3U0w6WbK 失效支票,过期支票stale cheque
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p5/ ;~1/eF S>ylA U;N 普通支票open cheque
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<< 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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U PJ11LE RVKaqJ0e< 9q,JqB 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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1[! sxQ ,x/O MPEBinE? 支票换现金||兑现to cash a cheque
:;#}9g9 hr}R,BR| 1oW]O@R -{amzyvLE 清理票款to clear a cheque
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45_ 保证兑现to certify a cheque
+&zuI "s6_lhu=E7 u(G;57ms :)V0zHo&( 填写支票数额to fill up a cheque
.j<B5/+ @/2wmza%2 czsoD)N yURh4@ 支票上划线to cross a cheque
d=OO(sf 68br 0}C}\1 >`V|`Zi ? 开发支票to make out a cheque
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fH G.E~&{5xQ nz?BLO= 签发支票,开立支票to draw a cheque||to issue a cheque
y?4=u,{C j<-o{6r \^W? o|n0?bThS- 透支支票to overdraw a cheque
jJQfCOD$ {rJF)\2 n[S*gX0 UlZ)|Ya<M 背书支票to endorse a cheque
/@}# KP= Us~wv"L=UX r|BKp,u9 :<3;7R'5 请付票款||清付票款to pay a cheque||to honour a cheque
l fhKZX H9m2Whq _~&vs< ZrT|~$*m` 支票退票to dishonour a cheque
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n =` >Nfa+, =y/Lbe}: mNB ]e5;N 拒付支票to refuse a cheque
q$*_C kT Ps 5wQaS w}<I\*\`! p.Yg-CA 拒付支票to stop payment of a cheque
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提示要求付款to present for payment
@!HMd{r s"!}=kX TbM*?\7 h0QQP 见票即付持票人payable to bearer
0`zq*OQ g[)hm`{? u<r('IW0 4KB?g7_* 支付指定人payable to order
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%cjav .f<,H+ m^ SvrV5X 已过期||无效out of date||stale
0n^j 50Yq 9:5NX3"p $)a5;--W P?ol]MwaB 请给出票人R/D||refer to drawer
ozwqK oE IUG.q8 pMrfi}esx e+aQ$1^t 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
Li$k<AM ?%n9g)>Yej -<.NEV 1#RA+d( 文字与数字不一致words and figures differ
WL]'lSHa h"m7r4f ;!Bkk9r"H i<![i5uAI 支票
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$$>,2^qr&L 时间已过account closed
1 SZa\ ][@ ?7s ZXkAw sr m>:ig\ 更改处应加盖印章alterations require initials
Ps-d#~4U; KwyXM9h6= NE nP3A w-/Tb~#E >r Glj
pp _ddk 时间已过effects not cleared
|mX8fRh +fmZ&9hFNJ 6P$q7G sIM`Q% 停止付款payment stopped
QY!A[!6h H[oi? {L !%=k/|# Q5ao2-\ 支票毁损cheque mutilated
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PKM j& AS
u l 汇款||寄钱to remit||to send money
)A"7l7?.n) xbIA97g-O, o)DKP>IM# zE{zX@ 寄票供取款||支票支付to send a cheque for payment
b*7i&q'H Su~`jRN$ IS~oyFS {^iV<>J 寄款人a remitter
bSzb! hT` YN3uhd[2 c0~'5Mlp To95WG7G 收款人a remittee
==9Ez d?qz7#kc /xnhHwJm b1"wQM9 国外汇票foreign Bill
,.B8hr@H6- s,=^V/c "tIx$?I U/X ^ 国内汇票inland Bill
#B[>\D"* 9`{cX yo=d"*E4^ 7tQiKrhp 跟单汇票documentary bill
_L ].n)b Ig2VJ s; EWi@1PAZK 'AU!xG6OQ 空头汇票accommodation bill
aY~IS?!; Y,r2m nq *BV .zbGm )sr]}S0 原始汇票original bill
t<=L&:<N |m%&Qb VrG |/2 9v A`\\9 改写||换新票据renewed bill
PC5FfX 8,Z0J H+Wd#7l, a &j?"o 即期汇票sight bill||bill on demand
q]aRJ`9f 3`y:W9!u 0J"3RTt hV%l}6yS& …days after date||…days after date…日后付款
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] VI4d/2e …months after date||…months after date…月后付款
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OERZa ;-F#a+2]! aNz%vbh\ 0qv)'[O 见票后…日付款…days after sight||…days sight
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`br f{J7a1 `_ XN Y(@ 7g$t$cZby, 见票后…月付款…months after sight||…months sight
u'C4d6\wS d0,I] " "T'!cy Jg:'gF]jt 同组票据set of bills
=[$*PTe BBDOjhik Y+N87C< mMR[( 单张汇票sola of exchange||sole of exchange
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) ;4 &~i 远期汇票usance bill||bill at usance
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& al2v1.Y} S'WmPv ;pNfdII( 长期汇票long bill
<:p&P gm8H)y, :p{iBDA &sW/r::, 短期汇票short bill
$KiA~l [x&&N*>N gyPF!"!5dq Av'H(qB\K 逾期汇票overdue bill
7J_H Ox# F'K{= %w@(V([(c dZm{?\^_ 宽限日期days of grace
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`2~ 电汇telegraphic transfer (T.T)
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RV<y8{9 2XE4w# [j 邮汇postal order||postal note (Am.)||post office order||money order
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r` O&)Y3 O1 a; "+Py 本票promissory note (P/N)
71~V* N9i>81tY XdB8Oj~~ {\%x{ 押汇负责书||押汇保证书letter of hypothecation
OTRTa{TB h_cZ&P| wC[J=:]tA5 `pKQ|zGw 副保||抵押品||付属担保物collateral security
N=wB1gJ {{O1
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LxQ rlds-j'' 担保书trust receipt||letter of indemnity
"];19]x6q |OC6yN *P) # OJD<=") =.uE(L`]NA 承兑||认付acceptance
]6%| L 0uZH H FNUue ;xb:{? 单张承兑general acceptance
Q=+KnE=h <EE)d@%>v 4Fnr8 r8W 6l50IWj,T 有条件承兑qualified acceptance
1|zo-'y E;+3VJ+F" b[/-lNrc UCl,sn 附条件认付conditional acceptance
LTi0,03l< t]Oxo`h= j/9'L^] l{;vD=D 部分认付partial acceptance
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