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。
y7<&vIEC 会计报表statement of account
B(l-}|m_ 2:$ k $gp!w8h v&3O&y/1v 往来帐目account current
&C-;S a4 #X.+ i9UI,b%X A2x;fgi 现在往来帐||存款额current accout
*rqm8z50a p-GT`D (OQ?<'Qa OYf{?-QD 销货帐account sales
,2 WH/" 7SI)1_%G H]&!'\aUz w 7tC|^#G 共同计算帐项joint account
r3I,11B !W1eUY bdV3v` J-J3=JG 未决帐项outstanding account
b"8FlZ$ |0{ i9.= W81o"TR|pt Ohl} X 1 贷方帐项credit account||creditor account
)-&nxOP LCQkgRs}~{ ~uPk ~q% 借方帐项debit account||debtor account
{e]NU<G , p27p~b& A|<; q|q::q* 应付帐||应付未付帐account payable
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] v`)m">e*w 4`mO+.za1 I^fPk 应收帐||应收未收帐account receivable
6tOi^+qN |}qjqtZ :'w?ye[e 1<uwU( 新交易||新帐new account
xQz#i-v Kp_jy.e7& oofFrAaT |vy]8?Ak 未决帐||老帐old account
Zd>ZY,-5 MOV =n75 J1-):3A ",Wf uz 现金帐cash account
Qp&?L"U)2 0]a1 5 96W4c]NT ~t9$IB 流水帐running account
LrM}?9' 1hNEkpL^a -fM1$/
] \r]('x3S 暂记帐||未定帐suspense account
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\t 3@X|Gs'_S DN|vz}s 过期帐||延滞帐overdue account||pastdue account
I2*oTUSik ry,}F@P& T` ;k!F46 u'@Ely 杂项帐户sundry account
_z:Qhe G4yUC<TqBP P7 8uq h]C2 8=N 详细帐单||明细表detail account
Bi_J5 If -eYL*Pa )b (X J_/05(48 呆帐bad account
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会计项目title of account
F25<+1kr 2^bgC~2C1 F=5kF/}x-z VLd=" ~ 会计薄||帐薄account-book
*C/KM;& N('3oy#8 "sIN86pCs #x|VfN5f 营业报告书||损益计算表account of budiness||business report
qqD0R*(C -~0'a #[(0tc/ WV~SL/k| 借贷细帐||交验帐account rendered
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VsD8 T;%+ ]:w< /]l f>\x1 HqDa2q4 明细帐account stated
+ks$UvtY DUPmq!A k^yy$^=< tQ6| PV 与…银行开立一户头to open an account with
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k/o=% 与…银行建立交易to keep account with
e7wKjt2fy zlN+edgY#, nO%<;-=u\ uyvs kz\ 继续记帐to keep account
3V!W@[ }: .1%i`+uZ *ig5Q(b*N 5\5~L 与…有交易to have an account with
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69<A 7~ILRj5Nq 作成会计帐||有往来帐项to make out an account with
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w"e0q% ) "%Lmgy:~ 清算||清理债务to make up an account
2GUhV*TN ~'|&{-< Vc{/o=1u EywZIw?mjX 清洁帐目||与…停止交易to close ones account with
H?ieNXP7{ wN$uX#W| o(BYT9|.kw Y~<rQ 结帐to close an account
:r[W'h_% yFa&GxSq >E{#HPpBi mn,=V[f 清理未付款to ask an account||to demand an account
C[^a/P`i fdvi}SS8 L'zdsa}Et \"{/yjO|4 结清差额to balance the account with
#=>kw^5 -_:JQ \q|e8k4p _zAc 5rS 清算to settle an account||to liquidate an account||to square an account
CA'hvXb. Ebmqq#SHjX #{.pQi}) O7E;W| ] 审查帐目||监查帐目to audit an account
q|m#IVc xy2eJJq Ykx&6M@t mOgx&ns;j 检查帐目to examine an account
`=WzG" c|8KT %@)U/G6s} >7eu' 转入A的帐户to charge the amount to As account
Au%Wrk3j $=QNGC2+ h?M'7Lti <L[ *hp 以计帐方式付款to pay on account
+/1P^U / o%QhV6(F L8%=k%H(1 9;'>\ImI 代理某人||为某人on ones account||on account of one
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\:18Uoe7 }6b7a1p 为自己计算||独立帐目on ones own account
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k,o=1I 由某人收益并负风险on ones account and risk||for ones account and risk
=iPd@f"$ +$Ddd`J' @vDgpb@TM rmAP&Gw I 由某人负担for ones account||for account of one
'{1W)X M?:f^ GHJQ d&G8G ~Y}Z4" o 按某人指示||列入某人帐户by order and for account of one
3w6J V+? ;nHo%`Zt C=pPI ph5xW<VNP 列入5月份帐目for May account
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o 编入某中帐项下to pass to the account of||to place to the account of
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D[FfJcV'$ 寄出清算书to send in an account||to send in render an account
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v !ktA"Jx 支票薄cheque book
%`<`z yf CgPZvB[ jwtXI\@MS ^FyvaO 支票陈票人cheque drawer
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'KIi!pA. xN":2qy#T T(fR/~:z? 持票人cheque holder
|4 d{X@`& *<h E.G h@i @a7(*<". 不记名支票cheque to bearer||bearer cheque
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f%"_U' He$mu=$q{ O( sFs1 记名支票||认人支票cheque to order
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vN6]6nUOiT 到期支票antedated cheque
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'I|!^ @8 yE( ,uD*FSp> 未到期支票postdated cheque
8a If{(/k >+c`GpZH [HZCnO|N yK2*~T,6@ 保付支票certified cheque
E'kQ "1j\ZCXK_Z Up2\X#6 Wx\"wlJ7.3 未获兑现支票,退票returned cheque
S:GUR6g8D &Bdt+OQ ; '[ddE!ta )9W#5V$ 横线支票crossed cheque
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5Vm}<8{ 普通横线general crossing
+cOI`4`$ ,IvnNnl2 7!840 :a?+ (P!reYyM 特别横线special crossing
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空白支票blank cheque
R*5;J`TW "aO, ).`a-Pv _e@qv;* 失效支票,过期支票stale cheque
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NF= D]`B;aE>A* 8gKR<X.G 普通支票open cheque
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"xm 9@EnmtR 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
_"Ke=v_5 nv[Sb%/ /!uBk3x: 8ch~UBq/ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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支票换现金||兑现to cash a cheque
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bQQ/7KM 清理票款to clear a cheque
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Bw7:ry 保证兑现to certify a cheque
@"7dk.| %~VIxY|d +VCo=oA $i]
M6<Vxn 填写支票数额to fill up a cheque
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[ fw};.M 支票上划线to cross a cheque
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P6# 0J-ux"kfI X}FF4jE]D( =w?cp}HW 开发支票to make out a cheque
&-Y:4.BX Z }4MG114j _1%^ibn rAdcMFW 签发支票,开立支票to draw a cheque||to issue a cheque
K'/x9.'% _[tBLGXD Vta;ibdeqW o=2`N2
AL 透支支票to overdraw a cheque
u"|nu!p` w%H#>k gb#wrI :6iq{XV^ 背书支票to endorse a cheque
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fPd 请付票款||清付票款to pay a cheque||to honour a cheque
<Y6>L}; 8+|L ph`/? Kg67cmj)f TrAUu`?# 支票退票to dishonour a cheque
y>18)8 }`]^LFU5 ? D'-{/<4 -e\kIK
% 拒付支票to refuse a cheque
z<=t3dj 3Ab$ hlEvL NtL?cWct 拒付支票to stop payment of a cheque
rvO+=Tk zwHsdB=v y
+vcBuX Y" |U$ 提示要求付款to present for payment
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`K/ai{4 PrxXL/6 见票即付持票人payable to bearer
Rznr9L %"V,V3kw4 ~!u94_: BpE[9N 支付指定人payable to order
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fL|0 .YbD.{]D 8t; nU;E* 2US8<sq+ 已过期||无效out of date||stale
k0|InP7 JH9CN tO$M[P=b ;kA2"c]m 请给出票人R/D||refer to drawer
(Zkt2[E` y.OUn'^d4 i^Q^F J{I?t~u 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
#,C{?0! @ZZ Lh= KxI(#}5o& *}=W wG 文字与数字不一致words and figures differ
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ia( dfce/QOV 支票
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>EG;2]M& 时间已过account closed
=s<QN*zJB0 cA,xf@itp i=rW{0c% >FO=ioNY 更改处应加盖印章alterations require initials
uv4jbg}Z+3 &3MHe$ j\<S 6%p#R + `x
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!+U.)u9 ' 时间已过effects not cleared
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S> '=xl}v 停止付款payment stopped
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" a?dM8zAnc 支票毁损cheque mutilated
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E6 6gn|WO=Wf 6Z 7$ZQ~ 汇款||寄钱to remit||to send money
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$Kn 5 ,HNb uxBk7E%6 p O.8>C% 寄票供取款||支票支付to send a cheque for payment
f/xBR"' o3yZC z HD|5:f AqA 1=>$c 寄款人a remitter
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y QLn5:& r+n&Pp+9 *Z(qk`e.b 收款人a remittee
;:OJQFu%4 am=56J$ig R_ csKj +KZc"0? 国外汇票foreign Bill
W c nYD) ,b/0_Q 6%? NNEM g`6S*&8I 国内汇票inland Bill
@<P[z[ W'[!4RQL 7RO=X%0A #RcmO** 跟单汇票documentary bill
j_Fr3BWS }k%>%xQ. kG E|17I zx^)Qb/EL6 空头汇票accommodation bill
B$HQFdTli ~V<jeb ;9rQN3J$gn k,H4<")H 原始汇票original bill
3' ^ON Z]aSo07 :=* -x {^~{X$YI 改写||换新票据renewed bill
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HA!C# ;@sxE}`?g 即期汇票sight bill||bill on demand
KxvT}"k ,y^By_1wS {T$;BoR#O
G"'DoP7p9 …days after date||…days after date…日后付款
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]O 2_&cs *H;&hq 371E S4 …months after date||…months after date…月后付款
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cZQv] y};qo'dlt Q_ $AGF 见票后…日付款…days after sight||…days sight
&Zov9o:gx c45Mv_ k(Ow.nkb W2REwUps 见票后…月付款…months after sight||…months sight
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=+ }(gXlF 同组票据set of bills
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G/6 L/V3sSt 单张汇票sola of exchange||sole of exchange
e&E*$G@.7 IUzRE?Kzf $WdZAv\_S j&8U:Q, 远期汇票usance bill||bill at usance
A=BpB}b X]`\NNx 7m8L!t9 |s|RJA1 长期汇票long bill
Oyz=|[^,W csYIC Lj k/Cr ^J" &H*F 短期汇票short bill
.3$iOMCH NAL%qQ %R(j|a9z 3fpX 逾期汇票overdue bill
wp$SO^?- e;Q~P]x Rb#?c+&# 8am
tTM 宽限日期days of grace
28zt.9 9n$$D; H3MT.Cpd W.>yIA% 电汇telegraphic transfer (T.T)
|`#[jHd (/PD;R$b G>cTqD6gT wtMS<$ 邮汇postal order||postal note (Am.)||post office order||money order
\}Hk`n)Aq 2_U H, n gm4-w 9M[p {?, :M 本票promissory note (P/N)
~d28"p.7 %N>@( . >C@fSmnOM GMd81@7 押汇负责书||押汇保证书letter of hypothecation
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Gp #T m_oBV|v{ |qfnbi-\ 副保||抵押品||付属担保物collateral security
f'*HP%+Y ))u$j4V %x L3=4\ @ -g^R4e< 担保书trust receipt||letter of indemnity
O`H[,+vm[ :x= ZvAvo {{:MJ\_"h_ *F2ob pU 承兑||认付acceptance
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F.H 2qw~hWX 5Gg`+o 单张承兑general acceptance
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dj !j [U vBq2JJAl 有条件承兑qualified acceptance
R>#T{<<L 65qH ^PO0(rh BwrMRMq" 附条件认付conditional acceptance
,odjL6u {U7j IB(5 &u. sg{>-
KHM 部分认付partial acceptance
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