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。
J32"Ytdo< 会计报表statement of account
wWJM./y O2~Q(q' Jb!s#g :<6gP( 往来帐目account current
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R KctbNMU]k U uSCqI}; Uot LJa 现在往来帐||存款额current accout
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销货帐account sales
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0#lu &A&2z l %# 共同计算帐项joint account
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v{iE> U;]h/3P 未决帐项outstanding account
iB*1Yy0DC p=dM2> <xD6}h/ dJ7 !je1N* 贷方帐项credit account||creditor account
XNkZ^3mq E#yG}UWe AYoLpes !F)BTB7{< 借方帐项debit account||debtor account
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`_.(qg `6Yk-5 应付帐||应付未付帐account payable
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8g^aF4 应收帐||应收未收帐account receivable
MgQb" qx . L]!* ~ll+/w\4 l7S&s&W @ 新交易||新帐new account
QjFE tzG.)Uqs g$9s}\6B '+\.&'A 未决帐||老帐old account
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O.'\GM 现金帐cash account
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dJ=z'?|%g DZU} p X[$FjKZh=F 流水帐running account
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%t\ 暂记帐||未定帐suspense account
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Ne|H$N Bpdx]5qfK 9>[*y8[:0 过期帐||延滞帐overdue account||pastdue account
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q :<JL 杂项帐户sundry account
-i"?2gK Hge0$6l 6 9EdMuf nrRP1`!]T 详细帐单||明细表detail account
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&I]> </)HcRj'e .L))EB 呆帐bad account
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B_'D U9:I"f, 会计项目title of account
K_CE.8G&{ x10u?@ 9 az{j1 i>=!6Hu2 会计薄||帐薄account-book
C *U,$8j|} /nVGr]t_pj NVq3h\[X v0'`K 5M 营业报告书||损益计算表account of budiness||business report
f|'8~C5I@> TAKvE=a; fHR^?\VVp ~)IiF.I b 借贷细帐||交验帐account rendered
2H2Yxe7? - ctu`FQ 8;1,saA_9 `w#p8vR 明细帐account stated
hSF4-Vvb YuKg|<WO ?S~j2 J] jP"l5 与…银行开立一户头to open an account with
IO}53zn<l &ub0t9R {~+o+LV T~-OC0 与…银行建立交易to keep account with
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%Ask 继续记帐to keep account
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k;xIo(: &(i_s 与…有交易to have an account with
Ue2%w/Yo 7dtkylW ^QTtCt^: )HJ#|JpxC 作成会计帐||有往来帐项to make out an account with
R.$1aqA} b,):&M~p IAzi:ct U3b&/z|b? 清算||清理债务to make up an account
RA$q{$arb 5><KTya?= 1&#qq*{ /7jb&f 清洁帐目||与…停止交易to close ones account with
Hh{pp ^ @z1pE@7jK gvu1 '4]_~?&x 结帐to close an account
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Ar A#KfG1K> {?hpW+1,# /+ Q3JS( 清理未付款to ask an account||to demand an account
8c^Hfjr0 =--oH'P=M c@Q&i lXOT>$qR< 结清差额to balance the account with
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UjA-L( ?{rpzrc!* 清算to settle an account||to liquidate an account||to square an account
3+oGR5gIN 35/K9l5 T3,}CK#O Z+g9!@'a 审查帐目||监查帐目to audit an account
/lDei} j`:D BO&)\ N977F$Bo +Hkr\ 检查帐目to examine an account
r}i}4K[1 ,4H/>yPw Df5!z \dx v$~$_K 转入A的帐户to charge the amount to As account
I#PhzGC@ Q.} guI\ )];Bo.QA CWa~~h<r- 以计帐方式付款to pay on account
P^[y~I#{ &(X 67 yV?qX\~* 6<mlx' 代理某人||为某人on ones account||on account of one
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f \[&&4CN{ 为自己计算||独立帐目on ones own account
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@ SZ1yy[" D`R~d;U~ `!Yd$=*c_& 由某人收益并负风险on ones account and risk||for ones account and risk
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3 #"!Hg 由某人负担for ones account||for account of one
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-Bj 按某人指示||列入某人帐户by order and for account of one
9DdR"r'7 dngG= b|e1HCH 3JEg3|M( 列入5月份帐目for May account
3,?LpdTS 3~1Gts 8]D0) gI!d*]{BP 编入某中帐项下to pass to the account of||to place to the account of
>&ENrvaJ HD'adj_, #>6Jsnv1 ^?NLA&v< 寄出清算书to send in an account||to send in render an account
?j&ZzK'#^ =0az5td Qk >9o C8x9 Jrc 支票薄cheque book
_y&XFdp X;n09 L`CB +)LCYDRV7 .N7<bt@~) 支票陈票人cheque drawer
hn~btu9h WLA&K] ST2:&xH( ^a<kp69qS 持票人cheque holder
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WSgO(y &(lQgi+^! />N# PF 不记名支票cheque to bearer||bearer cheque
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c@f 记名支票||认人支票cheque to order
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[yNwM 到期支票antedated cheque
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?C AOJ[/YpM 未到期支票postdated cheque
e{9~m ltlo$`PR YUHiD* uq;yR[w" 保付支票certified cheque
y+Hz(}4 cg o 8+J>jZ k>\v]&|T` 未获兑现支票,退票returned cheque
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G 横线支票crossed cheque
PfyJJAQ[ ;>L8&m)R5 8d2\H*a9~ w$Fg0JS 普通横线general crossing
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4q'Q x NjQ"'i8 shw"TF>?zG 特别横线special crossing
jRd$Vt !^ad{#|X ];lZ:gT M9afg$;.xe 空白支票blank cheque
c#>(8#'.U 22=sh;y+2 g8l6bh$} P%H Dz 失效支票,过期支票stale cheque
!\[JWN@v 0#DEh|? +wJ!zab` JSi0-S[Y{ 普通支票open cheque
7F6B [`oVMR [8^q3o7n CGzu(@dd\ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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s. 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
;Xy=;Z.]i ,`k&9o7 &b`W<PAc?4 =#,`k<v%I 支票换现金||兑现to cash a cheque
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清理票款to clear a cheque
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kTM< 填写支票数额to fill up a cheque
jT=|!,Pn *$W&jfW GPK\nz} r+8D|stS 支票上划线to cross a cheque
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开发支票to make out a cheque
- ~|Gwr" Leb|YX %z-*C'j5H U`i5B;k}- 签发支票,开立支票to draw a cheque||to issue a cheque
6<<"9mxK NFZ(*v1U w CB*v<* $VvgzjrH 透支支票to overdraw a cheque
$vf gYl4q `.@sux!lu Qk:Lo*! [jzsB:;XB& 背书支票to endorse a cheque
14B',]` o+A1-&qhN kFWwz^x eMC^ORdY 请付票款||清付票款to pay a cheque||to honour a cheque
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7TMq#Pb ,UMr_ e{| w3(|A> s3 支票退票to dishonour a cheque
iVI& _TOWqV^ 78uImC*o 8m?(* [[ 拒付支票to refuse a cheque
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n: ' LJGpa )( *9EwZwE_K V|97; 拒付支票to stop payment of a cheque
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Npa/Q 提示要求付款to present for payment
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"v7 RW. qw4 见票即付持票人payable to bearer
cERIj0~ m4hkV>$d #cfiN b}GX +?{"Q#.>; 支付指定人payable to order
5qtk#FB ltNCti{Q JX=rL6Y@:; 1_]X 已过期||无效out of date||stale
9&eY<'MgP j#5a&Z NZB*;U~t .KA-=$~J1 请给出票人R/D||refer to drawer
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mlIO 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
#Q8_:dPY "[_j8,t` 'v6@5t19j *#Cx-J 文字与数字不一致words and figures differ
_`udd)Y2 +#FqC/`l Z6Fu~D2Uy _nMd 支票
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ka9@7IFM 时间已过account closed
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j1Jl^[ w \b+OW 更改处应加盖印章alterations require initials
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)UKX\nD"0 时间已过effects not cleared
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x 7?Wte&C];p >O-KJZ'GV 停止付款payment stopped
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A(FnU: [CJ<$R ! 支票毁损cheque mutilated
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*. 0caZ_-zU Dkz/hg:q o}rG:rhIh 汇款||寄钱to remit||to send money
EQm{qc; &i5@4,p y9 f{P1.?a k>($[;k|b 寄票供取款||支票支付to send a cheque for payment
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k*$WAOJEW Cyg2o<O@ DDeU:
寄款人a remitter
ukiWNF/ I&1Lm)W& ix!xLm9\ Hl$W+e|tj 收款人a remittee
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/ ]fM|cN8(zM 国外汇票foreign Bill
Z 1HH0{q-A QLd*f[n Scrj%h%[ 6("_}9ZOc 国内汇票inland Bill
b84l`J _(N+z. K[z)ts- PgkU~68` 跟单汇票documentary bill
o2!738 N"70P/ = ~1EpZ IoDT 空头汇票accommodation bill
G2`z?);1b ,2M}qs"P7G !d72f8@9 |}=eY?iXo 原始汇票original bill
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.S^S 改写||换新票据renewed bill
T\l`Y-vu _uIS[%4g '(vZfzc{J ER"69zQg|2 即期汇票sight bill||bill on demand
hYJzF.DW<$ -#Z df| YG\#N+D :q9! …days after date||…days after date…日后付款
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/Nz+ 7e"}ojt$ …months after date||…months after date…月后付款
:;{M0 `zQuhD 8W _p )NZ7yC &L8RLSfX 见票后…日付款…days after sight||…days sight
^k6_j\5j & zDuh[j} y7HFmGM f?5>V 见票后…月付款…months after sight||…months sight
] ?DU8 B>2R-pa4~ dtTn]}J F^%w%E\ 同组票据set of bills
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单张汇票sola of exchange||sole of exchange
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f^ SxSI OUBGbld 2-4N)q SzW;Yb"#^k 远期汇票usance bill||bill at usance
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h9 长期汇票long bill
/v!yI$xc !5*VBE\ -@N-i$!;J F.vRs|fk 短期汇票short bill
^to*ET{0 L( 6b2{" I}8e"# !gXxM,R 逾期汇票overdue bill
<9@n/ Z=Y29V8 Clf$EX;~ SAm%$vz%M 宽限日期days of grace
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@0. 电汇telegraphic transfer (T.T)
o#m31*o /H'- }C gPMR,TU IyO0~Vx> 邮汇postal order||postal note (Am.)||post office order||money order
//8W"> u N#u'SGTG i c{I 5_9`v@-4_ 本票promissory note (P/N)
>iTmILA @gP*z6Z %FjUtB WuK<?1meN 押汇负责书||押汇保证书letter of hypothecation
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_y /d&m#%9Up] MHwfJ{"zo D,IT>^[^7 副保||抵押品||付属担保物collateral security
kff N0(MR TuwP'g[ l!p`g>$&f \;7U:Y$v 担保书trust receipt||letter of indemnity
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|\u 承兑||认付acceptance
"leSQ CPZ{ 5*z>ez2YQ7 Tg)F.): 单张承兑general acceptance
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J*. $:u*)&"t| 有条件承兑qualified acceptance
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s#7"ZN SS/vw% 附条件认付conditional acceptance
e=LrgRy+ J`g5Qn@S M~zI;:0O xh;gAh5n 部分认付partial acceptance
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