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。
}{Ra5-PY 会计报表statement of account
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C# 往来帐目account current
A;o({9VH`Z "<^n@=g'q q+cD G\^<MR| 现在往来帐||存款额current accout
$aN%[ y,w_x,m $RU K<JN$6 fzvyR2 I 销货帐account sales
*zW]IQ'A rmr :G yB 'C9wEH 9}Ge@a<j 共同计算帐项joint account
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> @AK&R~< 未决帐项outstanding account
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`Xj ,t:P 贷方帐项credit account||creditor account
#)]/wqPoW tmoaa!yRnT eKZS_Q d uh \Tf5 借方帐项debit account||debtor account
E&5S[n9{3 L4bYVTm| #M5d,%?+#[ w0vsdM;G 应付帐||应付未付帐account payable
:"H?phk k8%@PC$ O f-xGoYZ A}&YK,$5ED 应收帐||应收未收帐account receivable
b#R$P]dr= {TdxsE> .w'b%M {J,4g:4G 新交易||新帐new account
axq~56"7E %~8f0B|im oe0YxSauL g1.u1} 未决帐||老帐old account
~*<`PD O? ^ meU& sLXM$SMBh V>GJO (9 现金帐cash account
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G *c&OAL] 流水帐running account
_`p^B%[ -;FAS3(wy `%"x'B`mM r/"^{0;F{W 暂记帐||未定帐suspense account
a|.IAxJ )Q>Ao. Z @ef2y; <W) F{N? 过期帐||延滞帐overdue account||pastdue account
8#- Nx]VM m g@Ol"2 z;Fz3s7 b{{ H@LTW 杂项帐户sundry account
.kMnq8u *+2_!=4V dNF_T?E\ @)vQ>R\k< 详细帐单||明细表detail account
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i<4;=M& $xq04ejJ 呆帐bad account
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m@oZj );6f8H@G 会计项目title of account
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zvt* _nEVmz!zg 会计薄||帐薄account-book
}Nwp{["}]L }4H}*P> + @:#J^CsM+' #7}M\\$M 营业报告书||损益计算表account of budiness||business report
Sy4|JM-5 s/s&d pT* 5>daWmD hsS&|7Pt 借贷细帐||交验帐account rendered
vCSC: ~{5va O!XSU, sPeTW*HeR 明细帐account stated
jw{B8<@s g,M-[o=Fk QV:> x#=V ls!A'@J 与…银行开立一户头to open an account with
(_>SuQK g1"ZpD B)1( "kBVHy 与…银行建立交易to keep account with
cfa1"u""e #\n*Qg4p e@TwZ6l ztX$kX:_m 继续记帐to keep account
|9IOZ>H9 {=mGXd`x?l yt="kZ .Y?]r6CC/ 与…有交易to have an account with
~ss6yQ$ Y,Rr[i"j BG?>)]6 ~9vK6;0 作成会计帐||有往来帐项to make out an account with
5;p|iT zNoFM/1Vb ~LV]cX2J( xT*c## 清算||清理债务to make up an account
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l-UrnZ 清洁帐目||与…停止交易to close ones account with
?Z?(ky! L3xN#W;m7 $ B&ZnZ? 3Wv^{|^ 结帐to close an account
0zSz[;A KA?%1s(kJ h4|}BGO g0U?`;n$ 清理未付款to ask an account||to demand an account
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UZb jaKW[@< bo\Ah/. 结清差额to balance the account with
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6-F)+ Z@&%"nO gH'hA' :?g+\:`/0j 清算to settle an account||to liquidate an account||to square an account
4* >j:1 m[3c,Axl7 )lS04|s 1v`|mU}i, 审查帐目||监查帐目to audit an account
p!^K.P1 ' WlvT&W js <Up/1 5o>`7(t` 检查帐目to examine an account
UWV%y P $6wSqH?q l9a81NF{s 9cP{u$ 转入A的帐户to charge the amount to As account
W$NFk( ?z l<"u t^YtP3`?b *Ic^9njt 以计帐方式付款to pay on account
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c 代理某人||为某人on ones account||on account of one
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% o)@nnqa -#T%* 为自己计算||独立帐目on ones own account
Qr~!YPK\ FVrB#Hw~ # M/n\em"X *(q?O_3,b 由某人收益并负风险on ones account and risk||for ones account and risk
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[j'!+)>_ 由某人负担for ones account||for account of one
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a}FyJp CQ/+- -o A~a 3bCX+" 按某人指示||列入某人帐户by order and for account of one
[ R+M .5 HOWpTu( *.>@ Q`AlK"G, 列入5月份帐目for May account
hwXsfh | H<i!C|AF C@`#@1X T{+a48,; 编入某中帐项下to pass to the account of||to place to the account of
"ufSHrZv c8uw_6#r(D _h}(jEd! T&pCLvkz 寄出清算书to send in an account||to send in render an account
t}h(j| WcKDerc IP#vfM ~s HdOMw 支票薄cheque book
eu$VKLY* MW rhVn{R >VIFQ\ (b#M4ho*f 支票陈票人cheque drawer
+CBN[/Z^i :h34mNU %+j/nA1%S Q34u>VkdQI 持票人cheque holder
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-`u~86 ,%IP27bPW +yfUB8Xw }a5TY("d9H 不记名支票cheque to bearer||bearer cheque
_%2ukuJ ` \HzmhQb+m o ;Z"I & \X*y~)+K` 记名支票||认人支票cheque to order
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iJM+, w@,p` \D z? h 到期支票antedated cheque
9;7"S.7AV :~8@fEKb{ _dk[k@5W{' *Ts$Hj[ 未到期支票postdated cheque
X+A@//,7 tUULpx.h J Y8Rk= Iga+8k 保付支票certified cheque
N80ogio_Tk )YEAk@h@ nn:'<6"oV uNuFD|aQ. 未获兑现支票,退票returned cheque
cb)7$S m\jjj^f a ZXb{-b?[` 7=?!B#hm! 横线支票crossed cheque
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_(EZ 普通横线general crossing
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Z; |T"vF`Kr(> 3;Yd" 特别横线special crossing
nm<VcCc | VaJ70\o ER9{D$ \f4rA?+f 空白支票blank cheque
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hn%obC 失效支票,过期支票stale cheque
kI(3Pf]. [5IbR9_ g!_#$az3 oCkG 普通支票open cheque
F!hjtIkPj }Em{?Hqy e6_8f*o|s b3>zdS]Q 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
bFN/{^SB , 2#Q> GNM>hQ)h: {~9HJDcM 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
^ICSh8C E@k'uyIu S{l)hwlE ^(+q1O' 支票换现金||兑现to cash a cheque
<h9nt4F gd#R7[AVi U'F}k0h?\' V]J"v#!{ 清理票款to clear a cheque
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-\R 保证兑现to certify a cheque
h9m|f|cH ;0m J4G oh$"?N7n1 '"7b;%EN' 填写支票数额to fill up a cheque
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}a!|n4|` ,sc#l<v GFPrK9T 支票上划线to cross a cheque
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Vy nkPlfH 开发支票to make out a cheque
`_)9eGQ Ih5Y7<8b~ d!T,fz/-. "zNS6I?rzE 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
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`9w$ ]aMDx>OE X:`=\D vgtAJp+p* 背书支票to endorse a cheque
rU9")4sQ B=>Xr!pM! H74'I} 0&NM=~ 请付票款||清付票款to pay a cheque||to honour a cheque
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MwQtf(_ 支票退票to dishonour a cheque
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AX+]Z$ ]6v7iuvI 拒付支票to refuse a cheque
7lF;(l^Z>} Kk=>"?& -6_<] }vB{6E+h/w 拒付支票to stop payment of a cheque
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VWdTnu a0JMLLa [I ?$A)lWk( 提示要求付款to present for payment
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见票即付持票人payable to bearer
lws.;abm%n -u~:Gd*l0 ZI$P Qz2i GfP' 支付指定人payable to order
A6_ER&9$>N h8.(Q`tli &=%M("IlD T<nK/lp1t 已过期||无效out of date||stale
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\Qnr0t@0 请给出票人R/D||refer to drawer
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u vO v%`k*n': .aWwJZ=[ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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:(z 文字与数字不一致words and figures differ
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P&c O2 +('xzW ^Bw"+ 6d 支票
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j}@LiH'Q 时间已过account closed
P%w!4v~" NV}fcZ _ !"[Zr 5A %TpJ 更改处应加盖印章alterations require initials
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{ }Afah 时间已过effects not cleared
)cOBP}j+ ,HE{&p2y (i<\n`h1K ow,! 7|m 停止付款payment stopped
E7SmiD@) SZxnYVY )h(=X&(d 0"sZP\<p 支票毁损cheque mutilated
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汇款||寄钱to remit||to send money
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1f$$>b @Ko}Td&E( 寄票供取款||支票支付to send a cheque for payment
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; (c3O> *M ^|h.B$_F, 寄款人a remitter
oC!z+< x f:|lQf C2hB7?UGN 6%c]{eTd9 收款人a remittee
|mw3v> )DQcf]I sw(|EZ7F ]>+ teG:4 国外汇票foreign Bill
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tg2+Z\0)4g gHH[QLD=I 国内汇票inland Bill
?O#"x{Pk Jjx1`S*i <{HV|B7 y&F&Z3t 跟单汇票documentary bill
k <LFH( g`=Z%{z% c`)[- vF{{$)c 空头汇票accommodation bill
+'g~3A-G .k5&C/jv %$R]NL| ^{O1+7d[. 原始汇票original bill
?j8_j @w,O1Xwj NF*Z<$ '% ML1/1GK*i+ 改写||换新票据renewed bill
w[;5]z u>03l(X6f 5W_Rg:J{P [:{HX U7y 即期汇票sight bill||bill on demand
`jGG^w3 bqZ5GKUo Kl :x?"g) a7fn{VU8 …days after date||…days after date…日后付款
$viZ[Lu!m Yc>.P MF5o\-&dN M+M\3U …months after date||…months after date…月后付款
&UX:KW`= 8SO(pw9 h`MTB!o ]6?6 k4@ 见票后…日付款…days after sight||…days sight
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sr. K|wB0TiXP (5=B^9{R U!524"@%U` 见票后…月付款…months after sight||…months sight
rn-CQ2{? r)f+j@KF mA\}zLw+r9 y-a3 同组票据set of bills
}m.45n/ 03dmHg.E!E ;Z-%'5hKM j:'8yFi_ 单张汇票sola of exchange||sole of exchange
*skmTioj& \2y[Hy? t|}}#Z!I[f 6fw2;$x" 远期汇票usance bill||bill at usance
,uCgC4EP .]K{8[:hq Q;eY]l8 ee
.,D 长期汇票long bill
\) g?mj^ yo!Y%9 /n8\^4{fP{ (Ujry =f 短期汇票short bill
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F. tE;c>=>t Na$[nv8qh }9 I,p$ 逾期汇票overdue bill
h=MEQ-3jg C;XhnqWv+l 'DtC= k[]2S8K2 宽限日期days of grace
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n =r>u'wRQ wF$z ?L 7Nlk:f)*- 电汇telegraphic transfer (T.T)
^_G@a, `E8D5'tt D`2w>{Y j4}Q 邮汇postal order||postal note (Am.)||post office order||money order
6l&,!fd F%G} >xn \JIyJ8FleC Eanwk` Rx 本票promissory note (P/N)
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Jju^4 k83S.*9Mx 押汇负责书||押汇保证书letter of hypothecation
zx;~sUR; aQglA t-)d*|2n}o U*7x81v?j 副保||抵押品||付属担保物collateral security
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{V z^\-x9vL 担保书trust receipt||letter of indemnity
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N:IH@ 4XIc|a Aa #i=k-FA)H yVgHu#?PM 承兑||认付acceptance
>IJX=24Rc ].Xh=7&2{ )w,<XJhg` >- U+o.o 单张承兑general acceptance
t_jnp $1m K#xL- %`}nP3 *g[MGyF" 有条件承兑qualified acceptance
>Xw0i\G [Z;ei1l KRb'kW 3>mAZZL5[ 附条件认付conditional acceptance
'+7"dHLC; H7(D8.y ) QM@zy |G/WS0 部分认付partial acceptance
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