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。
fK|F`F2V 会计报表statement of account
6A]Ia4PL QX'/PO 'i|z>si[* Py[Z9KLX 往来帐目account current
it~>)_7*P "[(I* F? kW{,* b_]14 v 现在往来帐||存款额current accout
xhIC["z5 -$4#eG%3 Ncu\;K\N Ii,Lj1Q 销货帐account sales
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qmcLG*^, ]kuMzTH 共同计算帐项joint account
joh=0nk;D ~'e/lX9g- KF|<A@V c"3 a,& 未决帐项outstanding account
H|H!VPof] k4+F 6Uk[_)1 UJ_E&7,L 贷方帐项credit account||creditor account
vb-L "S?kC 99}n%(V zhI} p. )IGE2k| 借方帐项debit account||debtor account
9i8D_[ c ZN+D D QUp()B1 y8Bi5Ae,+1 应付帐||应付未付帐account payable
ki#O ^vl zF'{{7o dQR2!yHEq X 5LI 应收帐||应收未收帐account receivable
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pMp= 新交易||新帐new account
sAIL+O #~54t0|Cd> z)'dDM D" +pJ;}+ 未决帐||老帐old account
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yf! m&DDz+g 现金帐cash account
Pq~"`-h7: &E$jAqc 9)Y]05us h3D8eR. 流水帐running account
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IV/o 12aAO|]/~ +I#5? 暂记帐||未定帐suspense account
MI|DOp ^u#!Yo.!( *plsZ*Q8 `,4"[6S 过期帐||延滞帐overdue account||pastdue account
n*%<!\gJ 6TxZ^&= B2%)G$B SC`.VCfc. 杂项帐户sundry account
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aKl WS@b3zzN 详细帐单||明细表detail account
`~[zIq:}7 8zGe5Dn9 ZVJbpn<lo) gk~.u 呆帐bad account
to^ &: B=#rp*vwL +/7UM x1 D{h1"q 会计项目title of account
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_wKFT> 会计薄||帐薄account-book
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_K M~;mamTP zWgNDYT~ 营业报告书||损益计算表account of budiness||business report
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E$x^P w"bQxS~$y m>$+sMZE 借贷细帐||交验帐account rendered
KP[ax2!x p-UACMN&c 7NRq5d(lP :#"gQ^YNp 明细帐account stated
CTbdY,=B BKIAc6 RS#)uC5/% :^71,An >E 与…银行开立一户头to open an account with
!E,$@mvd bT*MJ7VVm P*T'R rAwq$!x x 与…银行建立交易to keep account with
[ECSJc&i 6gJy<a3 bQow,vf Axhe9!Fm 继续记帐to keep account
g4&zBn `{CaJ6. ,(}7 ST bKYLBu: 与…有交易to have an account with
mfQQ<Q@ 7m{ 'V`F -RVwPY aJ8 8U69 作成会计帐||有往来帐项to make out an account with
E:T<mI?d v2G_p|+O [Pi8gj* s\1h=V)!H 清算||清理债务to make up an account
mQtGE[ ;hJTJMA6/6 PQ<""_S|| &Hb6 清洁帐目||与…停止交易to close ones account with
ez&v"J |8c3%jve }H!c9Y 'W3>lAPx! 结帐to close an account
Cy4@\X%W vXLiYWo _N$3c<dY' dE^:-t 清理未付款to ask an account||to demand an account
(Ybc~M)z D3$PvX[f ++-HdSHY $IA(QC_]AO 结清差额to balance the account with
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OGh9^,v c^><^LGb 清算to settle an account||to liquidate an account||to square an account
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[ 审查帐目||监查帐目to audit an account
/qed_w.p |)* K#%j B^P)(Nu+ 0=# :x()e 检查帐目to examine an account
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}=fJ 8{#WF# IP7j)SM! 转入A的帐户to charge the amount to As account
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O#5 q.U` mtS 以计帐方式付款to pay on account
zUXQl{ !?Gt5$f >8D!K0?E R2vT\ 6xv 代理某人||为某人on ones account||on account of one
juG?kL. Q[ kbEhv; ExeD3Zj zflfV!vAg 为自己计算||独立帐目on ones own account
t6m3lq{ 1PpZ*YK3z z0+LD rn $a)^! 由某人收益并负风险on ones account and risk||for ones account and risk
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由某人负担for ones account||for account of one
3}(6z"r 3)88B"E ~~a,Fyko2 `ltc)$ 按某人指示||列入某人帐户by order and for account of one
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6I77z 列入5月份帐目for May account
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96V 94VtGg=b} 编入某中帐项下to pass to the account of||to place to the account of
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E@ J/_l; 寄出清算书to send in an account||to send in render an account
Rd'P\ "@^Pb$BLY VzfaUAIZl X-LCIT|1 支票薄cheque book
r5 tn' eyW8?: [As9&]Bv5 W*S}^6ZT` 支票陈票人cheque drawer
g>G+?PY |j$r@ ]QKo>7%[ \]C_ul' 持票人cheque holder
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_TFTO GWFF.Mo^ 3LGX ^J<f 不记名支票cheque to bearer||bearer cheque
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/[jo\ 记名支票||认人支票cheque to order
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jAC Lo 4>^LEp F>Pr`T?> 到期支票antedated cheque
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'8J!(+ $ UNC0(4 未到期支票postdated cheque
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E5H 保付支票certified cheque
;w/@_!~ "C0?s7Y /!Ay12lKE} "@z X{^: 未获兑现支票,退票returned cheque
>$$z 6A[ D:] QBA)C :@uIEvD? >``sM=W at 横线支票crossed cheque
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{ 普通横线general crossing
Ez8k.]q u kEgpF{"%n f=k_U[b4> @An} 特别横线special crossing
za%gD CvHE7H|-{ :KmnwYm 44NMof8N 空白支票blank cheque
cY5w,.Q/! ]p8zT|bv 7s0\`eXo/ 1 | 失效支票,过期支票stale cheque
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(C;Q< zO`4W!x& [#=IKsO'R6 普通支票open cheque
=t^jlb {E; bT|3z NbC2N)L4 @XJ#oxM^ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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Vrja* Ngj&1Ta&[ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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j<O Jd^Lnp6? c/Fgx/hr 支票换现金||兑现to cash a cheque
lJ]]FuA-Q %s497' e|?eY)_ ^U5Qb"hz 清理票款to clear a cheque
9: .m]QN ? cXW\A( [GPCd@ j+fib} 8} 保证兑现to certify a cheque
s7afj t MVnN0K4 xP_/5N=f O wuc9 填写支票数额to fill up a cheque
%3O))Ug5 ~`Rar2%B `m#-J;la %ufh 支票上划线to cross a cheque
!zvjgDlZv /o%VjP"< HMC-^4\%[ Cdy,8* 开发支票to make out a cheque
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D I?St}Tl 签发支票,开立支票to draw a cheque||to issue a cheque
k_{?{:X;y }tw+8YWkz *L9v(Kc m";..V 透支支票to overdraw a cheque
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wl=@ 6_<~]W& }% f7O 背书支票to endorse a cheque
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,| gyD ;kn\CP a_+?#m 3:MJKS02OD 请付票款||清付票款to pay a cheque||to honour a cheque
;1[Z&Uv8 /2zan} yq49fEgc@U F@k}p-e~ 支票退票to dishonour a cheque
g9q}D- PcEE`. t[J=8rhER @J&korU 拒付支票to refuse a cheque
C+uW]]~I) |4g0@}nr+W (5 @H j{YYG| 拒付支票to stop payment of a cheque
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9 OtoM vjS=ZinN" /ZD 6pF 提示要求付款to present for payment
H)i|?3Ip njf\fw_ Vn4wk>b}$2 E0R6qS:' 见票即付持票人payable to bearer
uZtN,Un 6_4B! 3q}j"x? \OA{&G. 支付指定人payable to order
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6 $GFR7YC 7 #'q7 x VJqk0w+ 已过期||无效out of date||stale
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+"3Ll s91[@rh/ @2/|rq 请给出票人R/D||refer to drawer
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,qQC< 8 s$6R|ti 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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A 文字与数字不一致words and figures differ
g w([08 \"oZ\_ nf/?7~3?[ -3R:~z^L 支票
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\4q|Qno8 时间已过account closed
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s8Pp 更改处应加盖印章alterations require initials
&bW,N >MHlrSH2 Bi:lC5d5? ;"Kgg:K>W 4u6 FvN
&.,K@OFE} 时间已过effects not cleared
w'2FYe{wj (QiA5!wg e~SK*vR%] fz=?QEG 停止付款payment stopped
#m.e9MU =EP`,zqn$9 </{Zb. 4w^o ! 支票毁损cheque mutilated
2|,L 9 :3n@]. #[#evlr= dtC@cK/,D 汇款||寄钱to remit||to send money
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w HrBJi = ^NvUrK 寄票供取款||支票支付to send a cheque for payment
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I|xW N&NBn( D*%am|QL 寄款人a remitter
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vmqa_gU\ ?{S>%P A_B ]nhh|q9r{ 收款人a remittee
#{8IFA \)6glAtN <?nI O );gY8UL^ 国外汇票foreign Bill
VGV-t zeHF-_{ R |c=I}@F :(n<c 国内汇票inland Bill
JN0h3nZ_ t1FtYXv`/ gJ6`Kl985O >!=@TK(~ 跟单汇票documentary bill
Hb=#` #d-({blo< Ay16/7h@hi kv:9Fm\$ 空头汇票accommodation bill
|p6d]#z3 G(&[1V % x ^PZ[;F40 1B~O!']N< 原始汇票original bill
Bu{Kjv {@InOo!4w] "I.6/9 c{MoeIG)v@ 改写||换新票据renewed bill
E3uu vQ#| $Ll9ak} [3m\~JtS ]Y\$U<YjO 即期汇票sight bill||bill on demand
UM7@c7B? y]j.PT`Cw {"ST
hTZ 0'Pjnk-i …days after date||…days after date…日后付款
0JlNUO5Nt axC|,8~tq *()['c#CC (T%F^s5D …months after date||…months after date…月后付款
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c9g \O|SPhaIf t dm7MPM PIri|ZS 见票后…日付款…days after sight||…days sight
S<nF>JRJa nrl?<4_ .zO^"mXjS /q9I^ ztV 见票后…月付款…months after sight||…months sight
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o5 mfraw2H >]h{[kU %4 同组票据set of bills
%N8I'*u P#O"{+` LqWiw24# ]rG=\>U3~ 单张汇票sola of exchange||sole of exchange
*rq*li; (!}N&!t cIU2 qFn[ :5k* kx#y 远期汇票usance bill||bill at usance
;(NTzBq!1 YkKu4f 'm`O34h J
n.7W5v 长期汇票long bill
%K Q1{" tia}&9; _^<vp SyL"Bmi 短期汇票short bill
b<a3Ue% ?@"@9na 6N@=
*0kh- q%3VcR$J 逾期汇票overdue bill
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uUB ('z=/"(l Z518J46o 宽限日期days of grace
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!~wGD 0)dpU1B#M g#I`P& 电汇telegraphic transfer (T.T)
LK h=jB^bT 0F$|`v
"0 534pX7dg khX/xL 邮汇postal order||postal note (Am.)||post office order||money order
G@s:|oe k=)U A[P7hMn |r@;ulO 本票promissory note (P/N)
?qQ{]_q1&. fN9{@)2Mz 8r(Vz =9&2udV1 押汇负责书||押汇保证书letter of hypothecation
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u$w.'lK whI4@# 副保||抵押品||付属担保物collateral security
BFNO yv ,.Gp_BI ic G 9x dOD(< 担保书trust receipt||letter of indemnity
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qRz {A}T^q!m] 承兑||认付acceptance
r,eH7&P9{ }Z <I%GT [)`*k#.= P~(&lu/;P 单张承兑general acceptance
3r%v@8)!b S(=@2A+;
<@7j37,R7V (0`rfYv5.R 有条件承兑qualified acceptance
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65O eGMw:H oX6Cd:c- 附条件认付conditional acceptance
pll5m7[ ^(Gl$GC$Mu !jP[= 42`Uq[5Y 部分认付partial acceptance
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