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。
pJ[7m 会计报表statement of account
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ZX]#=I 6'd=% V 往来帐目account current
[P`t8 vQCRs!A J@'}lG u(V4KUk 现在往来帐||存款额current accout
DPR=Xls bJ8G5QU m5Gt8Z 6a AG6tt 销货帐account sales
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,W"Q)cL H ^P uC ( 共同计算帐项joint account
1MV\Jm gf2<dEff DP`$gd ]l.y/pRP5[ 未决帐项outstanding account
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(+g:p 贷方帐项credit account||creditor account
5]n5nqz }I_/>58 Fa78yY+6 !X721lNP 借方帐项debit account||debtor account
t.B%7e IKSe X sLh9=Kh` X,d`-aKO\y 应付帐||应付未付帐account payable
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B.DR r<4FF= 8*yhx 应收帐||应收未收帐account receivable
EJ&[I%jU n|5+HE4@ aV3:wp]Gn iDej{95 新交易||新帐new account
7A@GNA =w='qjh m }I@:s2 A+i|zo5p=k 未决帐||老帐old account
&x$1hx' 9') 6FuZMasr* !ckmNE0 现金帐cash account
Yg@k+ xu[6h?u(h8 ??Zh$^No: Iqe=) 流水帐running account
&t1?=F,] h3y0bV[g= CC,_I>t $OMTk 暂记帐||未定帐suspense account
Tvf%'%h1 pj?wQ' K~Lh'6 WO{V,<; 过期帐||延滞帐overdue account||pastdue account
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z3& QTX5F5w 杂项帐户sundry account
&wc%mQV Xk=bb267 (}1 gO 9AQMB1D*v4 详细帐单||明细表detail account
[]R`h*# }S84^2J_ wWV`k QRbiO 呆帐bad account
y;W|) f?)BAah 7,Tg>,%Q Sb@:ercC, 会计项目title of account
(3kz(6S #P[d?pY 'r_{T= z3RD*3b 会计薄||帐薄account-book
26n+v(re R:49Gn:F Y>v(UU I75>$"$< 营业报告书||损益计算表account of budiness||business report
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&mNx 借贷细帐||交验帐account rendered
8%-+@\= yTj!(C uA]Z" 78'HE(* 明细帐account stated
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f& 与…银行开立一户头to open an account with
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)3$&r 与…银行建立交易to keep account with
mI5BJ vFuf{ @P alu3CE ')]K& 继续记帐to keep account
92y<E<n %6-5hBzZN M'Fa[n*b?! v/ dyu 与…有交易to have an account with
ce3w0UeV 34k}7k~n cBxBIC /W4F(3oM 作成会计帐||有往来帐项to make out an account with
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=X*One 清算||清理债务to make up an account
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b $"VgNynq sfLH[Q? i7@qfe$fR 清洁帐目||与…停止交易to close ones account with
`U-i{i @y3u'Y,B gWlv;oq mc{gcZIm 结帐to close an account
{@XzY> XQI.z7F JY$B%R4;] G-5wv 清理未付款to ask an account||to demand an account
cM9z b6m IP)?dnwG -Fi{[%&u 6O|B'?]Pf 结清差额to balance the account with
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z p1zT] EVovx7dr :` FL95 清算to settle an account||to liquidate an account||to square an account
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- 审查帐目||监查帐目to audit an account
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\\<waU'' 5f.G^A: _X 检查帐目to examine an account
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KX'{Gy -c%K_2` 转入A的帐户to charge the amount to As account
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n%# 以计帐方式付款to pay on account
Z^Y_+)=s e|ChCvk %by8i1HR iw`,\V& 代理某人||为某人on ones account||on account of one
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K?Xr{_ bnll-G| u!NY@$Wc 为自己计算||独立帐目on ones own account
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>])O L^}i7nJ 由某人收益并负风险on ones account and risk||for ones account and risk
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Tb 由某人负担for ones account||for account of one
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K7o <"Ox)XG3]W *'b3Z3c,; 按某人指示||列入某人帐户by order and for account of one
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cX b4l=Bg" 列入5月份帐目for May account
9qhX\, h |sQC:y> $L~?!u&N i{#5=np H 编入某中帐项下to pass to the account of||to place to the account of
u@(z(P ?CaMn b8 ^/K]id7 2 z#$>f*b 寄出清算书to send in an account||to send in render an account
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8=* rQ_!/J[9 5xHP5+& `y1nex-0 支票薄cheque book
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7:x* 支票陈票人cheque drawer
m7GM1[?r WFl, u!"A QD<GXPu?N *]L(,_:" 持票人cheque holder
F\!Va 0^5*@vt av}Giz q 9cN2|: 不记名支票cheque to bearer||bearer cheque
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-i,=sZXB [,s{/32s ~1_v;LhH5+ 记名支票||认人支票cheque to order
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/(iq^ =Nyq1~ 到期支票antedated cheque
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l ~b 未到期支票postdated cheque
NuL.l__W 4,nUCT 4pYscB .(RX;.lw 保付支票certified cheque
Ne 2tfiI` =vd9mb- Q1cM{$}M GmjTxNU@ 未获兑现支票,退票returned cheque
?h7,q*rxk 12D>~#J kjS9?>i JO|%Vpco 横线支票crossed cheque
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i2Ql 普通横线general crossing
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X,ES=J0 特别横线special crossing
R#K,/b%SV *bOgRM[ I%8>nMTJ ^V5VRGq 空白支票blank cheque
sQIzcnKB \&KfIh8 :n%KHen3\ 53g(:eB 失效支票,过期支票stale cheque
Hzn6H4Rc Cyn_UE +\Zr\fOe|% Q5kf-~Jx+ 普通支票open cheque
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i_[nW ZQ MK1 L/39<&W 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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T3{^ }$5e!t_K 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
bvR0?xnq Z(~v{c %< [k<w'n* q]^Q?r<g:: 支票换现金||兑现to cash a cheque
[f8mh88r 3-%F)@n }O7!>T x2 _?B[z 清理票款to clear a cheque
:m{;<LRV %F.^cd" fG`<L;wi Z1&<-T_ 保证兑现to certify a cheque
&3_S+.JO V 5 01brl^5K ;d#`wSF`G 填写支票数额to fill up a cheque
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?OIK=Xm 支票上划线to cross a cheque
c]OK)i-{l ]K^#'[ LOPw0@ bS2)L4MQY 开发支票to make out a cheque
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%d /W @k: w~lxWgaY7 签发支票,开立支票to draw a cheque||to issue a cheque
Y`tv"v2 t:N3k ;k PDQ\ND 9Z_!}eY2mc 透支支票to overdraw a cheque
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Jg| ky^u.+cZ ymr#OP$<S 背书支票to endorse a cheque
l`M7a9*U j3kcNb 6.0/asN} >ow5aOlQ& 请付票款||清付票款to pay a cheque||to honour a cheque
~A-1x!YiU !#' y# )RZ:\:c Xv2u7T\ 支票退票to dishonour a cheque
9D+B~8[SQ )V6<'>1WZ [$+N"4 |."thTO 拒付支票to refuse a cheque
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1:pnd !}$,) ~<+H 拒付支票to stop payment of a cheque
dK^WZQ 0DIXd*oj & 8t$w/#'@ lA1l 提示要求付款to present for payment
ex}6(;7)O G|,'6|$jE x[w!buV0\ hZ;[}5T\<S 见票即付持票人payable to bearer
~UhTy~jya )c"m:3D@ 5kju{2`GF due'c!wW 支付指定人payable to order
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-]i D3MRRv# 已过期||无效out of date||stale
MPxe|Wws }.$5'VGO N-Jp; D D$OUy}[2`. 请给出票人R/D||refer to drawer
#y4+O;{ q=+AN</ x+V@f~2F A['0~tOP 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
}1)tALA 7yDWc m_y {G^f/% #rs]5tx([ 文字与数字不一致words and figures differ
qx+ .v2G 61"w>;d6 F]4JemSjK iXJ3B&x 支票
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o7A+O%dX 时间已过account closed
7B"*< %< E2Jmo5yJR %l.5c Sn@ btZ9JZvMx 更改处应加盖印章alterations require initials
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v.~uJ.T 时间已过effects not cleared
ET[vJnReC TjswB# m\];.Da E/6@>.T?' 停止付款payment stopped
-{tB&V~+v ~s[St0 3tZC&!x? |sIr}} 支票毁损cheque mutilated
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| &+g\{; ;vDjd2@ 9jC>OZ0s ee+*&CT) 汇款||寄钱to remit||to send money
mTsl"A> )PNeJf|@ jZ5 mpYUO '. '} 寄票供取款||支票支付to send a cheque for payment
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lV `]q>A']Dl [!k#au+#c 寄款人a remitter
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{g 收款人a remittee
@2>j4Sc 2Y` C\u 1l(_SD;90t av.L%l&d 国外汇票foreign Bill
g+xA0qW L#|,_j=9 +F9)+wT~;q ]sbj8 国内汇票inland Bill
NdlJdq e9 `n@ %v_w"2x; iLyJ7zby 跟单汇票documentary bill
@/w($w" " 0&+`7 +frkC| . x<S?" 空头汇票accommodation bill
c~0hu*& {);S6F$[3 jYv`kt W_C#a'$ 原始汇票original bill
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;ZSJ-r (}|QSf: ,hV}wK! 改写||换新票据renewed bill
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c 即期汇票sight bill||bill on demand
+-VkRr# **%/Ke[ {} #W~1` JS&=V67[ …days after date||…days after date…日后付款
'}Tf9L% Q|O! cEW/ QNk\y@yKw 8l, R|$RKP …months after date||…months after date…月后付款
3miEF0x[ %s^2m"ca}= .sO.Y<-fl YCWt%a*I' 见票后…日付款…days after sight||…days sight
NJVAvq2E. {!$E\e^d bw@"MF{ :dZq!1~t 见票后…月付款…months after sight||…months sight
P{'T9U|O- ~ PO)>; w=]bj0<A= tY1M7B^~ 同组票据set of bills
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@Wl @-7h}2P Q +E{'A7im8= 单张汇票sola of exchange||sole of exchange
#i8] f{ (zVT{!z Q*W`mFul Stzv 远期汇票usance bill||bill at usance
epcBr_} GkhaB(btk' * [\H)L z vS!%!-F 长期汇票long bill
Wsz-#kc\[ ifA)Ppt<` s$V'|Pt GW]b[l 短期汇票short bill
*?'^Rc QO0#p1fom' _I"T(2Au Qh4<HQ<9 逾期汇票overdue bill
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-H qmWK8}F.cE 宽限日期days of grace
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=% tp6-j`7u oi@hZniP? KA=cIm 电汇telegraphic transfer (T.T)
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` 邮汇postal order||postal note (Am.)||post office order||money order
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Ud 本票promissory note (P/N)
E{Tvjh+ kM#ZpI&0% =B+^-2G8 Dd3GdG@*~ 押汇负责书||押汇保证书letter of hypothecation
{Q%"{h'] 8&g`Uy/b Sk~( t $.7Ov| 副保||抵押品||付属担保物collateral security
$CgJ+ua\8 {^Y0kvnd $KmhG1*s jjT|@\-u 担保书trust receipt||letter of indemnity
1<Z~Gw4 TQor-Cymz w7(jSPB bv%A; 承兑||认付acceptance
ckglDhC <~rf;2LZ LW"p/`#< %, U@ D4w 单张承兑general acceptance
Tlz $LI M%\=Fb /3(|P eJ=K*t| 有条件承兑qualified acceptance
ls^|j%$J 82EH'C yY3Mv/R i*T>,z 附条件认付conditional acceptance
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m. p| Zx1 I&K\Cd 部分认付partial acceptance
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