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。
`o=q%$f#k~ 会计报表statement of account
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coW:DFX j(m.$: uJzG|$; 往来帐目account current
,K)_OVB c0,0`+2~ % tS,}ze '[AlhBX 现在往来帐||存款额current accout
6 :b!F vB.E3 r= tSr8 zAV }>>1<P<8- 销货帐account sales
\.MR""@y`{ z@!`:'ak %j.0G`x9 + A\4D79>x 共同计算帐项joint account
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Yge 未决帐项outstanding account
nyQ&f'< '@o;-'b C _'%NlJ' t|g4m[kr 贷方帐项credit account||creditor account
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j \UPjf]& jyZ (RB nV"~-On 借方帐项debit account||debtor account
QoI3>Oj= ]~9tYn |XQIfW]A zd2)M@ 应付帐||应付未付帐account payable
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UQ 应收帐||应收未收帐account receivable
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"Gjf~ 新交易||新帐new account
VEWi_;=J1 IHB}`e| ,)0H3t T$>WE= Y 未决帐||老帐old account
(up~[ wo4;n9@I CSJdvxb =$u!
59_dE 现金帐cash account
nEJq_ YN/|$sMD| 2M.fLQ? ,|3MG",@@h 流水帐running account
6/5YjO|a abuh`H# p)`{Sos N(;1o.~ 暂记帐||未定帐suspense account
'=39+*6? \HqNAE2T /Gd=n /NLui@|R 过期帐||延滞帐overdue account||pastdue account
Zq^At+8+ HHA<IZ#;, W<bGDh I4'5P}1yp 杂项帐户sundry account
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V9IHs} ZGBd%RWjG_ o2nv+fyW 详细帐单||明细表detail account
@Pm>sY}d<I N@2dA*T, 6"wlg!k8 (uXL^oja 呆帐bad account
vUN 22;Z\ bn#"?6Z2 0pK=o"^?@ v_<rNc,z-s 会计项目title of account
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会计薄||帐薄account-book
q_Q/3rh ^&B@Uw5{ Dl<bnx;0 Z~AO0zUKY 营业报告书||损益计算表account of budiness||business report
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^"y4-2 xR-%L v:f}XK< _Us#\+]_: 借贷细帐||交验帐account rendered
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zkt+7,vI NokU)O ;x }{,^@xdyW 明细帐account stated
x/NfZ5e0X mi=Q{>rb /'Ass(=6 Pj[PIz 与…银行开立一户头to open an account with
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Ar%%}Gx/ aEFJ;n7m 与…银行建立交易to keep account with
Z)e/!~""] >NO[UX%yP S{Kiy#ltWc !-z'2B*:^ 继续记帐to keep account
s28`OKC} e|NG"< b[sx_b Y4OPEo 5o 与…有交易to have an account with
,MdV;j~"' Rvkedb 8{|8G-Mi $'0u |Xy` 作成会计帐||有往来帐项to make out an account with
*!4Z#Y 3YeG$^y" QMA%$ 2n,*Nd` 清算||清理债务to make up an account
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05 e2L0VXbb l3KVW5-!gS 清洁帐目||与…停止交易to close ones account with
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#V Kh"?%ZIa 结帐to close an account
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*"%C$qe 清理未付款to ask an account||to demand an account
K#l:wH_ v&Ii^?CvO wGU*:k7p 5uGqX" 结清差额to balance the account with
o=u3&liBi b[__1E9v' #&cI3i ZufR{^W 清算to settle an account||to liquidate an account||to square an account
8a&:6Zuo LZ\q37UV HvUxsdT `^91%f 审查帐目||监查帐目to audit an account
!*/*8re }Dp*}=?E _G_Cj{w l+3[ KCE 检查帐目to examine an account
Om \o#{D Bm.afsM; 32l3vv.j /xG*,YL/q 转入A的帐户to charge the amount to As account
!y#"l$"xK Dw|}9;5:A +_7*iJtD5 #w;v0&p 以计帐方式付款to pay on account
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L@e'r qsL)}sC^8 代理某人||为某人on ones account||on account of one
J%8(kWQ| "-y-iJ RFKtr w^(<N7B3T 为自己计算||独立帐目on ones own account
H!vax)%-\ jnd[6v=C7- eD-#b| 1h(0IjG8 由某人收益并负风险on ones account and risk||for ones account and risk
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LqP d^/3('H6 PxF<\pu& H/,gro 由某人负担for ones account||for account of one
R{RwTN< <wZQc 2*rH?dz8E g"Ljm7 按某人指示||列入某人帐户by order and for account of one
m[i+knYX _a_7,bk5 0WT{,/> 4f@o mAM 列入5月份帐目for May account
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ea{u $`APHjijN 编入某中帐项下to pass to the account of||to place to the account of
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$VK :iFIQpk 寄出清算书to send in an account||to send in render an account
ttXXy3G# 4!$s}V=6 `{,Dy!rL H&F9J^rC 支票薄cheque book
El<]b7 V7#Ff i ?/TSi0R -r#X~2tPzD 支票陈票人cheque drawer
;_8#f%Y#R `IOs-%s 5pU2|Bk / G,TM-l_uw 持票人cheque holder
ANvR i+ _ |\_^B ]"+95*B x2@U.r"zo 不记名支票cheque to bearer||bearer cheque
&GNxo$CG jlp:lX {)DHH:n H1I{/g 记名支票||认人支票cheque to order
fKp#\tCc y 9V,!R{kO! Av?2< "~=mG--I 到期支票antedated cheque
>a"Z\\dF :}r. @lCJ G!u " .SJ~`S 未到期支票postdated cheque
<F'X<Bau .U"8mP=& MepuIh Op"M.]# 保付支票certified cheque
:`E8Z:-R I6j$X 6u 9m|kgY# 4 \I["2C]3M 未获兑现支票,退票returned cheque
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\~ ak->ML 横线支票crossed cheque
UJ0<%^f v.Q(v\KV5 N-jTc?mT~& {D?50Q 普通横线general crossing
uA,>a>xYI cZH-" iv?gZg RG3l.jL 特别横线special crossing
Y7#-Fra0W O:TlIJwW TlI<1/fP} lE!a 空白支票blank cheque
~ zil/P8 5nTY ?<x`k <c)+Fno[E_ gzBy?r> r 失效支票,过期支票stale cheque
!FA# K8 c~{9a_G B;R.# ^@/ chV9_(8 普通支票open cheque
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NZP.0coY 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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${$b{ o@#Y8M S-7'it!1 `W dD8E 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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j.*VJazb; 支票换现金||兑现to cash a cheque
c9kzOQ2n q(zJ%Gv) %1.]c6U W%.v.0 清理票款to clear a cheque
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)LJnLo+ yu6`66h) f6_];]yP 保证兑现to certify a cheque
:(a]V"(&Eq y"6y! 7_.11$E=H <V7>?U l 填写支票数额to fill up a cheque
"V>R9dO{"! !ALKSiSl "p/j; 6H 2$14q$eb 支票上划线to cross a cheque
~6pr0uyO` .s<*'B7& >iOzl wmG %'xb%`t 开发支票to make out a cheque
HJ2*y|u qS/V"|G( uGwJK`!~ cFN'bftH4 签发支票,开立支票to draw a cheque||to issue a cheque
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d JXixYwm }<>~sy 透支支票to overdraw a cheque
LAP6U.m'd ?_oF :*~\ ed!:/+3e/ -*~CV:2iq- 背书支票to endorse a cheque
mCs#.%dU V~T@6S ari7 iF~j 7R3fqU.Rq 请付票款||清付票款to pay a cheque||to honour a cheque
nLwiCfe t4qej OFGsjYLw T1`|~Z?g- 支票退票to dishonour a cheque
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?` Wxkx,q? 6oinidB[l 拒付支票to refuse a cheque
p1D[YeF4 (=16PYs k-E{d04-2 dLvJh#`o 拒付支票to stop payment of a cheque
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/] 6AvHavA^Y 提示要求付款to present for payment
?sBh=Ds Uu"0rUzt M wab!Ya Y4F6qyP)" 见票即付持票人payable to bearer
TZ;p0^( ]WUC:6x 2/36dGFH E RdL^T> 支付指定人payable to order
e,k2vp!<& <e)o1+[w K9[e> Jz:r7w{4eB 已过期||无效out of date||stale
3Wcy)y>2Ap cBYfXI0` :Pq.,s 3Db3xN 请给出票人R/D||refer to drawer
*U=]@I}J Sd))vS^g Cs@ +r joa5|t!D9 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
dQgk.k lFUWV)J\ pO~c<d}b BHj\G7,S 文字与数字不一致words and figures differ
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.K>S5 b[@VYa kax\h |xr\H8:(! 支票
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;pJ2V2 g8 时间已过account closed
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3d 更改处应加盖印章alterations require initials
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/.V0ag'G 时间已过effects not cleared
8cm@a*2% ?4z8)E9Ju wk\L* \@Y} },+~F8B 停止付款payment stopped
VjbG(nB?_ V+Xl9v4O V/"}ku ~!+ _[uJ 支票毁损cheque mutilated
fP%Fyg^k :DkAQ-<~ uCzii o`S oP,9#FC|( 汇款||寄钱to remit||to send money
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dR ] lQ*eH10H 寄票供取款||支票支付to send a cheque for payment
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en9en=n| ^uaFg`S 寄款人a remitter
8SnS~._9 [cU,!={ _zC (J @qK<T 收款人a remittee
iRV;Fks }uX|5&=~f <9@7,2 zp=!8Av 国外汇票foreign Bill
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<1f ]1fZupM^6 4/wwn6I}G 国内汇票inland Bill
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;& )&Z>@S^ DBbc|I/[l 跟单汇票documentary bill
q#1X[A() Q5E:|)G p$!@I _J"mR]I+ 空头汇票accommodation bill
n@B{vyy w@N{@tG W7!.#b(hU b>q6:=(( 原始汇票original bill
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/GsrGX8 %{ ~>n" 2uu[52H8d% 改写||换新票据renewed bill
kMe@+ysL |Is'-g! G.VYp6)5 cS~!8`Fwy 即期汇票sight bill||bill on demand
f4]&pcK '\4fU% Pc4R!Tc nGZ\<- …days after date||…days after date…日后付款
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rvy= …months after date||…months after date…月后付款
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m@iV,F%R 'oi2Seq 见票后…日付款…days after sight||…days sight
RdkU2Y}V XIN5a~[z* _SF!T6A ;l`X!3 见票后…月付款…months after sight||…months sight
q6)p*}- IuKnM`X D5[VK`4Z c9|a$^I6 同组票据set of bills
+G\0L_B le2/Zs$ fB[\("+ 4^MSX+zt 单张汇票sola of exchange||sole of exchange
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S(@?m$ Rf8:+d[Jj| [,\i[[< 远期汇票usance bill||bill at usance
~GYpat 5)x6Q|-u YZ{jP?x p9w%kM? 长期汇票long bill
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MyM+C} 短期汇票short bill
cCYl$Ms kZ >EeAPO4 E.4n}s IE@ z@+\( 逾期汇票overdue bill
7zi"caY yj]ML:n J,`_,T tbRE/L< 宽限日期days of grace
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Bce $ #t|(\ &:C{/QnA <Q\H 电汇telegraphic transfer (T.T)
K#iK6)tS +0dQORo Yo@m50s$ f^ywW[dF 邮汇postal order||postal note (Am.)||post office order||money order
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=eI <XY;fhnB 本票promissory note (P/N)
L;nZ0)@@l u% r!?-z *u<rU,C8 sio)_8tp 押汇负责书||押汇保证书letter of hypothecation
5_PWGaQa 1Q0%7zRirI @-}D7? 65;|cmjv 副保||抵押品||付属担保物collateral security
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`X3Xz! zZ<ns+h 担保书trust receipt||letter of indemnity
@'@s*9Nr Bmi:2} j 8H&_, ; 5#yJK>a7
承兑||认付acceptance
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.rjEZ 单张承兑general acceptance
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a:?B DxE^#=7iH; 有条件承兑qualified acceptance
( [K2:n\ y|FBYcn#F k'6<jEbk <Gb nPG? 附条件认付conditional acceptance
uWJ#+XK. eL]{#WL }<6oFUZ 5xG|35Pj 部分认付partial acceptance
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