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。
6{;6~?U 会计报表statement of account
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t 往来帐目account current
s YTJ^K d <SJ6<' [GbrKq( _v#puFy 现在往来帐||存款额current accout
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iqJ)*~ "yH?df24 (P?|Bk[ #CLjQJ 销货帐account sales
}Nn+Ny ^nZ=B>Yn2 =xkaF)AW&v "tl{HM5u 共同计算帐项joint account
|?jgjn&RQ ,W+=N"`a' 9Avj\G )-X8RRw' 未决帐项outstanding account
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o2oQ3 zW\a)~E 贷方帐项credit account||creditor account
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`~\SQ EY$ 借方帐项debit account||debtor account
ri-&3%%z< t$qIJt$ #O_%!7M{4 >7@,,~3 应付帐||应付未付帐account payable
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im2"zm Ma\%uEgTD 应收帐||应收未收帐account receivable
v9J1Hha# cL .z{ <- sr& vg?(0Gasm* 新交易||新帐new account
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#B/4 未决帐||老帐old account
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"r 现金帐cash account
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+ Xqe Qj}2kA 流水帐running account
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oXE k"7ZA>5jk 暂记帐||未定帐suspense account
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RJ3uu NK7 过期帐||延滞帐overdue account||pastdue account
)M.g<[=^ `tO t+>YWn C3.]dsv: T/u61}'U{ 杂项帐户sundry account
iiuT:r rVhfj~Ts 6;~V@t .mwW`D 详细帐单||明细表detail account
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<g; F~fN7<9R 呆帐bad account
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0 GFho$f 会计项目title of account
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7 会计薄||帐薄account-book
Y]~-S 5s%e9x|kP -1$z=,q' ?FS0zc!+ 营业报告书||损益计算表account of budiness||business report
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GXLh(d!C 借贷细帐||交验帐account rendered
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pbR p4\sKF8- OP= oSfa @D["#pe,} 明细帐account stated
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K)1Lg?j 与…银行开立一户头to open an account with
^v5]Aq~X $AZ=;iP- #u"@q< ) PGZe'r1E9 与…银行建立交易to keep account with
,QA=)~;D MdEds|D LH`$<p2''r "`S?q G 继续记帐to keep account
2ZbSdaM= dA2@PKK 3z#>1HD$ 7Kj7or| 与…有交易to have an account with
m'G=WO*% f `b6E J $t6t 6<M) HdY#cVxy 作成会计帐||有往来帐项to make out an account with
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]a V2;Nv\J\ fQ.S ,lMe 清算||清理债务to make up an account
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< 清洁帐目||与…停止交易to close ones account with
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DHhty qm S,,Wb&A$ 结帐to close an account
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<Vh5`-J 清理未付款to ask an account||to demand an account
SEu:31k{o o8A8fHl U5F1m]gFr 5,O:"3>c 结清差额to balance the account with
vUL@i'0&o TgLr4Ex *. A-UoHa cdI"=B+C\ 清算to settle an account||to liquidate an account||to square an account
"*c&[ALw %3=T7j XCgC^c' 1?"Zrd 审查帐目||监查帐目to audit an account
6Y.k<oem hr&UD| E= OzH\YN |1<B(iB'{/ 检查帐目to examine an account
l Ny<E!0 d;3f80Kd* sUkn.g! !af;5F 转入A的帐户to charge the amount to As account
6aAN8wO;b u2':~h?l Xp6Z<Z&N fkk9&QB%( 以计帐方式付款to pay on account
od !s5f! hsK(09:J p lzwk>b_ hO$29_^" 代理某人||为某人on ones account||on account of one
]r#NjP IG%x(\V-e :efDPNm5 ZY6%%7?1 为自己计算||独立帐目on ones own account
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[ Fvnf;']q -l"8L;` 由某人收益并负风险on ones account and risk||for ones account and risk
(f*r "`pg+t& 27F:-C~.9 idS+&:' 由某人负担for ones account||for account of one
%yR80mn8 c[C(3c|n O=u.J8S2 =wl0 按某人指示||列入某人帐户by order and for account of one
cvpZF5mL]U E*v+@rv #S|On[Q! 'Rv.6>xqc 列入5月份帐目for May account
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S. 编入某中帐项下to pass to the account of||to place to the account of
Xs2B:`,hh K=P LOC5 tU8aPiUl X(]J\?n' 寄出清算书to send in an account||to send in render an account
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z~ Lf Y[Z4 CZCVC (/u I%0J=V;o{ 支票薄cheque book
PJh97%7 <1U *{y +J !1z d%1Vby 支票陈票人cheque drawer
s6oIj$ w#sP5qKv8 O-+!KXHd[ 8ePzUc\# 持票人cheque holder
$bk_%R}s 9H%ixBnM h{PJ4U{W ?bG82@- 不记名支票cheque to bearer||bearer cheque
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G KeC&a=HL ZZ].h2=K 记名支票||认人支票cheque to order
)U2%kmt \@7 4I7 `u8=~]rblj c{/KkmI 到期支票antedated cheque
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Q{T=Qe 未到期支票postdated cheque
>DR/lBtL GS!1K(7 []H0{a2{< XP@&I[J3sI 保付支票certified cheque
S^@#%> 3>^S6h}o 5S #6{Y = ">R`S<W 未获兑现支票,退票returned cheque
9Cw !< CSE!Abg 1h?:gOig ]Ai!G7s8P 横线支票crossed cheque
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h56s ~(?O aDX4}`u 4"V6k4i5 普通横线general crossing
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id(P3M 特别横线special crossing
bg,VK1 <V4"+5cJ8 A@I3:V rj;~SC{ 空白支票blank cheque
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98 失效支票,过期支票stale cheque
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i$Bo 普通支票open cheque
]\J( 4{ exv M0uC0\'#P _v=zFpR 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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cgF!+ 2rX}A3%9^^ X\]Dx./ =D?{d{JT 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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U 支票换现金||兑现to cash a cheque
Kr;F4G|Qt v1Jg8L= AG,;1b,:81 \AB*C_Ri 清理票款to clear a cheque
hUMFfc? &Zm1(k6&K %Z#[{yuFs ,koG*sn 保证兑现to certify a cheque
[r=U- *XqS~G 29h_oNO ~Uaz;<"j0 填写支票数额to fill up a cheque
F5f1j]c ("j*!Dsd Ty"=3AvRLV 7#iT33(3 支票上划线to cross a cheque
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6 b'yW+ 开发支票to make out a cheque
WevXQ-eKm 3`Q>s;DjIU %p.hwgvnp "0l7%@z*)q 签发支票,开立支票to draw a cheque||to issue a cheque
JB\BP$ap jj"?#`cW ZlsdO.G W/I D8+:i 透支支票to overdraw a cheque
lIL{*q( I45\xP4i >d#6qXKAU o[CjRQY]P 背书支票to endorse a cheque
3q0^7)m0 &>o?0A6 DM@&=c {uMqd-Uu 请付票款||清付票款to pay a cheque||to honour a cheque
x<e-%HB*- wPU<jAQyp $8,/[V
A Qz?r4kR 支票退票to dishonour a cheque
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w6P 2VNfnk 拒付支票to refuse a cheque
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]WA-Q6n 拒付支票to stop payment of a cheque
E8.xmTq p~THliwd 4$!iw3N( ZIrJ"*QO= 提示要求付款to present for payment
b/Z0{38 HR83{B21 H/ 6GD,0 ~_Mz05J-\_ 见票即付持票人payable to bearer
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KG 支付指定人payable to order
(e;9,~u) <\cH9D`dE nu#_,x<LS A{Q :,S) 已过期||无效out of date||stale
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A !;`G 1y5$ 1$Pn;jg: [oQ&}3\XJ 请给出票人R/D||refer to drawer
K9y!ZoB :i6k6= a/wkc*}}/ pQY.MZSA 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
r.:H` S qQqG3F txwTJScg :K6(`J3Y"^ 文字与数字不一致words and figures differ
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Y(]&j`% NX(.Lw} 支票
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o;&_QS 时间已过account closed
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}dA :>[;XT< $bU|'}QR 更改处应加盖印章alterations require initials
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uj-q@IKe 时间已过effects not cleared
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U!-|.N, Cse@>27s N+?kFob 停止付款payment stopped
m GWT</=[$ /y,~? 9zkR)C e6f!6a+% 支票毁损cheque mutilated
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m`Sl[6 AX%9k F^=|NlU&% 汇款||寄钱to remit||to send money
gtHk1 9 zy#E qv qfY.X&]PU 4\?I4|{pC 寄票供取款||支票支付to send a cheque for payment
Z8=4cWI~; 6!i0ioZzi0 t?v0ylN 3Nh;^ 寄款人a remitter
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R:,R 收款人a remittee
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`Q$URn| `ge{KB;*n# 国外汇票foreign Bill
fj 19U9R Z\{WBUR;4t XTyn[n 0}Xkj)R, 国内汇票inland Bill
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* Gr#p QE2; awXL}m[_! 跟单汇票documentary bill
xGqe )M>8? q]5"V>D \ ?S0VtHQ a7q-*%+d5 空头汇票accommodation bill
JPiC/ 7BF't!-2F 0ldde&!p `ivr$b# 原始汇票original bill
o)?"P;UhJX 5gV8=Ml"V -2tX 15, U;6~]0^K 改写||换新票据renewed bill
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j -NZj : N 即期汇票sight bill||bill on demand
X?Omk, ' 5<a)SP 0 d Z"bc]z{ &.o}(e:] …days after date||…days after date…日后付款
n\*>mp) !HqIi@>8 $K ,rVTU R8\y|p#c …months after date||…months after date…月后付款
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JTR|yB 3T Q#3h =o _d2Ak T[<llh'+ 见票后…日付款…days after sight||…days sight
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n/.a 见票后…月付款…months after sight||…months sight
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kN&0 +tkd($// 同组票据set of bills
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J`} /+WN 7 [CRy>hfV 单张汇票sola of exchange||sole of exchange
w>H!H6Q xHykU;p@ <5[wP)K@ TR{8A^XhE8 远期汇票usance bill||bill at usance
4VaUa8 D N iNZh; J%f5NSSU{6 U`:#+8h-} 长期汇票long bill
+VDl"Hx fPK|Nw]b ):LJ {.0R V[+
Pb] 短期汇票short bill
uTP=kgYqJ DWk'6;e4j Wz:MPdz3( }%$9nq3 逾期汇票overdue bill
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n 宽限日期days of grace
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}nZrD 电汇telegraphic transfer (T.T)
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n 邮汇postal order||postal note (Am.)||post office order||money order
fgn*3 pg e#kPf 'gL `x6 i5mp RXl52#: 本票promissory note (P/N)
i0p"q p a_QO) tPC8/ntP8 B`RbXk68q 押汇负责书||押汇保证书letter of hypothecation
\+Qx}bS{ 0\o0(eHCQz ((EN&X,v W1r- uR 副保||抵押品||付属担保物collateral security
G*ym[ y7d)[d*Mz !p&M,6 )u\"xxcV 担保书trust receipt||letter of indemnity
Sr2c'T" _~Lhc'^p* z6'zNM7M )]>=Uo 承兑||认付acceptance
ZwO&G\A^ Om>6<3n G-M!I`P _a15R/S 单张承兑general acceptance
vhWj_\m Qf>dfJ^q a5Xr"- t4h05 i 有条件承兑qualified acceptance
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xE* 附条件认付conditional acceptance
0lmoI4bW}s l4;/[Q>Z Am kHVg 68 - I2@& 部分认付partial acceptance
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