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。
BI1M(d#1L" 会计报表statement of account
9LDv?kYr d54iZ` 6_CP?X+T !GcBNQ1p+7 往来帐目account current
;*A'2ymXUT ul
~ux$a %5o2I_Cjz Ez3fL&* 现在往来帐||存款额current accout
>>U>'}@Q c4Ebre-Oa )GD7rsC`< '!HTE`Aj 销货帐account sales
I'/3_AX OM86C +jm,nM9 Z(mUU] 共同计算帐项joint account
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]!B {)[o*+9 uYh!04u J=
g)rd[` 未决帐项outstanding account
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15-O 贷方帐项credit account||creditor account
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Kqc 7sot?gF 借方帐项debit account||debtor account
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&t 应付帐||应付未付帐account payable
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h4Crq Yxa_ 应收帐||应收未收帐account receivable
19!?oeOU b^o4Q[ cgnNO& 6u[fCGi% 新交易||新帐new account
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mBg<P`'_ d0El2Ct8 \J'}CX*aQ 未决帐||老帐old account
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@N ^Q/*on;A,/ 现金帐cash account
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EJ` |RX#5Q>z 流水帐running account
RD$:. 'eM0i[E+` HD j6E" xS*UY.> 暂记帐||未定帐suspense account
#{i*9' fY<#KM6X K<S3gb?0 l;-Ml{}|0 过期帐||延滞帐overdue account||pastdue account
lC<;Q*Y CPz<iU SUS=sR/N y|`-)fY 杂项帐户sundry account
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} V_7\VKR c(Q@5@1y: 详细帐单||明细表detail account
uibmQ|AQ x,B] J4 \}Q=q$) dN8Mfa) 呆帐bad account
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S w h$bDTCj 会计项目title of account
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'$ei3 gOF^?M11x (r|m&/ 会计薄||帐薄account-book
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YA1p. {>>X3I 营业报告书||损益计算表account of budiness||business report
5`h$^l/ kR =sr/{ R1];P*>%gZ xo>0j# 借贷细帐||交验帐account rendered
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n ;1k&}v& C`5'5/-. EU[\D; 明细帐account stated
"O34 E?ql. j|!,^._i +,e#uuj$p :_e[xB=Yy 与…银行开立一户头to open an account with
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cBxGGggB ,s8/6n# 与…银行建立交易to keep account with
VLuHuih !"^Zr]Qt+\ -.Wcz| us.#|~i<h
继续记帐to keep account
x|O7}oj "i0>>@NR' tZ_'>7) <KMCNCU\+ 与…有交易to have an account with
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<g 作成会计帐||有往来帐项to make out an account with
IkCuw./ 1 Pk+zBJ$ O= S[n juF9:Eah 清算||清理债务to make up an account
/VYT]( P$EiD+5#z wf8{v 'f( CN3.! 清洁帐目||与…停止交易to close ones account with
9nFL70 c
p"K ?) $Q*R/MY .S//T/3O]Q 结帐to close an account
ciS +.%7 ,,Qg"C g+#<;Gbpe <h -)zI 清理未付款to ask an account||to demand an account
/.]u%;%r[ nxZz{& 'K7\[if{ #W~jQ5NS\ 结清差额to balance the account with
P~a@{n*8 r8 9o ?%,LZw^[ Xb"i/gfxt 清算to settle an account||to liquidate an account||to square an account
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^N 审查帐目||监查帐目to audit an account
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` cL9gaD$;) ~4fE`-O /a\i 检查帐目to examine an account
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<x) . 1kB8&} 转入A的帐户to charge the amount to As account
yrxX[Hg?@ {o~TbnC G_+/ e]P cZVx4y%kz 以计帐方式付款to pay on account
L3b0e_8>R W&hW N9iR O>L,
G)g 7r;16" 代理某人||为某人on ones account||on account of one
}ny7LQ kL DpZ{ L-9fo- 8:0/Cj 为自己计算||独立帐目on ones own account
J%?5d:iN+ }uma<b p8'$@:M\ |OeWM 由某人收益并负风险on ones account and risk||for ones account and risk
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LeI; 由某人负担for ones account||for account of one
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kt6)F&;$ v@EErF 按某人指示||列入某人帐户by order and for account of one
sJL Oz> 5Npxs&Ea CHGa_ X):7#x@uy 列入5月份帐目for May account
>ZJ]yhbhK ^]sb=Amw d.?}>jl sJZ2e6?n 编入某中帐项下to pass to the account of||to place to the account of
rfk{$g m ""+$ O14QlIk $wAR cS 寄出清算书to send in an account||to send in render an account
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<&m50pq vCP[7KhGj 支票薄cheque book
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M% $z[S0C m u"&?u+1j 支票陈票人cheque drawer
nF'YG+;|@ Ry>y Gko"iO# t#"0^$l= 持票人cheque holder
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(i% 不记名支票cheque to bearer||bearer cheque
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>RUESF 记名支票||认人支票cheque to order
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"v 2 {?]W/&fS 到期支票antedated cheque
]L~NYe9 (T*$4KGV 42]7N3:' !p+54w\ 2 未到期支票postdated cheque
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$Qk-H 保付支票certified cheque
Os<E7l zqO (=^KP7 =sk[I0W &B&8$X 未获兑现支票,退票returned cheque
#DgHF*GG+> nsI+04[F \'Ae,q|w T[$-])iK 横线支票crossed cheque
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/>5pz4e VaD+:b4 I4"p]>Y" 3tZIL 普通横线general crossing
iv >MIdIm 3'.@aMA@ rhc+tR _f0AV;S:vd 特别横线special crossing
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MoFM'a9 空白支票blank cheque
2yK">xYY@ Jx5`0? jn5xYKv i3,.E]/wX@ 失效支票,过期支票stale cheque
@F5Af/ W+&5G(z~ QP%_2m>yhl '|4+<# 普通支票open cheque
P)K$+oo ~snj92K ~gpxK{ @N4~|`?U 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
cR3d&/_,U LH4A!a] ZwDL Q7uJ9Y{X 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
OPNRBMD -F7F 6!s +b-ON@9]J` w~u{"E$ 支票换现金||兑现to cash a cheque
R->x_9y-R [1vm~w' !ekByD [8Pt$5]^ 清理票款to clear a cheque
*Y(59J2 Ow4 _0l& FC1rwXL( ts~VO` 保证兑现to certify a cheque
tA#$q;S 8lV:-"+5 ;}+M2Ec51 tQ9%rb 填写支票数额to fill up a cheque
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z*Zf t,9+G<)>H 支票上划线to cross a cheque
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dq '2y } [#8>T ,7s>#b' 开发支票to make out a cheque
q8$t4_pF Rmw=~NP5 H=BI%Z zjUQ] 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
E,m|E]WP @_C]5D^J^~ aE'nW_f Yd3lL:M 背书支票to endorse a cheque
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jZAvb 9W=(D|,, &MpLm& 请付票款||清付票款to pay a cheque||to honour a cheque
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R qefp3&ls 4dbX!0u1l 'b.jKkW7 支票退票to dishonour a cheque
N 8[rWJ# |6Y:W$7k ^P9mJ: =u2~=t=LV 拒付支票to refuse a cheque
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^ ) 'xyK ?>+uO0*S fc~fjtqwvz 拒付支票to stop payment of a cheque
fR[8O\U~ y7pBcyWTE= K ar! %/3+:}@G 提示要求付款to present for payment
Yuv=<V igQzL*X C+/EPPi 7D<Aa?cv_l 见票即付持票人payable to bearer
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6H0kY/quL| )s>|;K{ 支付指定人payable to order
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' QyA^9@iVs 已过期||无效out of date||stale
bDDP:INm. R>"pJbS;L .*N,x(V B4un6-<i 请给出票人R/D||refer to drawer
w(bvs&`{uC %S^ke`MhF $|7"9W}m* nP*DZC0kE& 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
nrE.0Ue1 dUB;ZB7 r } Wdj 8o:h/F 文字与数字不一致words and figures differ
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bv 支票
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@B0fRG y 时间已过account closed
<,O|fY% y=9fuGL6 !]R>D{"" +mG"m hF 更改处应加盖印章alterations require initials
.&5 3sJ0{ KYkS^v ,&,XcbJ ug}u>vQ> Zah<e6L
%d:cC:` 时间已过effects not cleared
_l)3pm6 Lwtp,.)pR L7lpOy4k !*DYdqQ/ 停止付款payment stopped
w:I!{iX QX?moW6UW BV<_1WT} SIM>Lz 支票毁损cheque mutilated
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5p8 DQObHB8L xGOmvn^lQ %*q^i}5)E 汇款||寄钱to remit||to send money
~W"@[*6w tHqa% E}zGY2Xx ,W'P8C 寄票供取款||支票支付to send a cheque for payment
+bso4 }rS @(6P L^I h+_:zWU f^}n# 寄款人a remitter
&n?RKcH}d "KCG']DF yz>S($u ~mHrgx
Q- 收款人a remittee
#3>jgluM' modem6#x' v!DU ewz `o{_+Li9 国外汇票foreign Bill
PXl%"O%d 3 %BI+1&T_ $? Z}hU lV./K;\T 国内汇票inland Bill
)`<&~>qp oG hMO B)d 4]]4\\ Fv(FRZ) 跟单汇票documentary bill
lQgavP W! .i;?8? Y HgNL LZ? ~md06"AYJ 空头汇票accommodation bill
wU/fGg*M2 $Ups9p Q qs8^qn0A vEE\{1 原始汇票original bill
i$.! 8AV6 S6JWsi4C:, -:!Wds ~USyN'5lU7 改写||换新票据renewed bill
Gf!c 0<<ATw$aQ hVz]', )2^r
0(x 即期汇票sight bill||bill on demand
Ag{)?5/d_ H:Q4!< re4z>O* O#{`Fj` …days after date||…days after date…日后付款
;B }4pv} rNm_w>bq 6\UIp#X g%)cyri …months after date||…months after date…月后付款
osO\ib_% PgP\v -. x*X{*?5@ ; Ob^@OM 见票后…日付款…days after sight||…days sight
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(W 4B[uF/[ q&:%/?)x 见票后…月付款…months after sight||…months sight
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KJ2P$ [_KOU2 同组票据set of bills
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I 8h=K S 单张汇票sola of exchange||sole of exchange
{g4w[F!77 $&jVEMia qd'Z|'j #op0|:/N 远期汇票usance bill||bill at usance
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Q= NE &{_i! z63y8 7?vj+1; 长期汇票long bill
c:B` < M D&7k,! #B!M,TWf9s B<G,{k 短期汇票short bill
SC3_S. ^ME'D L{XW2c$h +KTHZpp!c2 逾期汇票overdue bill
<1QXZfQ" IF6-VFY:6 93,7yZ5# 4l>d^L 宽限日期days of grace
\zDs3Hp 7e#|Iq:o }Q6o#oZ : Hu{MN\ 电汇telegraphic transfer (T.T)
*dC&*6Rx u&o$2
'8 rz%^l1@- :FmH=pI!= 邮汇postal order||postal note (Am.)||post office order||money order
h$6~3^g:P Czy}~;_Ay r'o378]= ;Z`R
! 本票promissory note (P/N)
b0x%#trA{ /?S^#q>m% QTN'yd?WE bu08`P9 押汇负责书||押汇保证书letter of hypothecation
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=)w#?DGpj $++O@C5 *!dA/sid 副保||抵押品||付属担保物collateral security
5;HCNwX U: )Gc bUYjmb2g) ov
i^bNQ 担保书trust receipt||letter of indemnity
4_$.gO _w'_l>I sN#ju5 n@q-f-2 承兑||认付acceptance
',rK\&lL6 OF-VVIS MhB>bnWXR i1bmUKZ8'L 单张承兑general acceptance
[r'A8!/|[ ~sq@^<M)s f=S2O_Ee _8\B~;0 有条件承兑qualified acceptance
Ji6.-[: :l?mNm5 o-;/x) Ap4.c8f?Q- 附条件认付conditional acceptance
f"zmN G' IcGX~zWr K{B| ~CdW:t 部分认付partial acceptance
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