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。
[E9V#J89 会计报表statement of account
~vqVASUc, qJjXN+/D 'r&az BO 8v$2*$ 往来帐目account current
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o 6f"jl P$YY4|` C$"N)6%q 现在往来帐||存款额current accout
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Ht(>NR J1i{n7f=@ 销货帐account sales
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GA_^?4 ,g69 ?w Ban@$uf |l4tR 共同计算帐项joint account
?]*WVjskE fL0dy[Ch@ D-{;;<nIr` }BF!!* 未决帐项outstanding account
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Nk.m$ <x QvS^|[ v|!u]!JM 贷方帐项credit account||creditor account
{6*$ yLWK a0wSXd +8<|P&fH / @v V^!#1 借方帐项debit account||debtor account
?*oBevUnCY 1c5+XCr ,/fB~On- *B4?(&0 应付帐||应付未付帐account payable
\ltbiDP2 {yo{@pdX> lEZODc+%Y Kw%to9eh) 应收帐||应收未收帐account receivable
r\PO?1 dd+hX$, 5T*Uq>x0 COc, 新交易||新帐new account
_p^?_ D(;jv= "/ )r0XQa]@$ 7@W}>gnf 未决帐||老帐old account
q1a*6*YB HXeX! <`Xt?K `{oFdvL~) 现金帐cash account
+#RgHo?f U/#X,Bi~ :5'8MU 3wYhDxY1 流水帐running account
[PIh^DhK 7&hhKEA `o4%UkBpM APJVD- 暂记帐||未定帐suspense account
gLss2i.r ?wi^R:2|j UfkQG`G9H RM3"8J 过期帐||延滞帐overdue account||pastdue account
#?h-<KQQ oypF0?!m J a7yq{j gq7l>vT. 杂项帐户sundry account
:|HCUZ*H(T 7~qyz]KkE 1YtbV3 BhzcimC) 详细帐单||明细表detail account
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u.@B-Pf[Eo 呆帐bad account
ROr|n]aJj %BwvA_T'Q `]I p`_{ l+#uQo6cqQ 会计项目title of account
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iPZ.a~k 会计薄||帐薄account-book
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f;%=S:3 A~@x8 营业报告书||损益计算表account of budiness||business report
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F8$ cKB1o0JsYJ x"P@[T 借贷细帐||交验帐account rendered
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2f5YkmGc"; 4vi[hiV cDq*B*e 明细帐account stated
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k !V@Q!>, y`Zn{mQ@[ 39bw,lRPV 与…银行开立一户头to open an account with
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<G $"g'C8 与…银行建立交易to keep account with
t]hfq~Ft ,rX|_4n* D%=j@ s;#,c( 继续记帐to keep account
G5NAwpZf 0py29>"t t4UL|fI SNC)cq+{ 与…有交易to have an account with
fW$1f5g" QsBC[7<jd- zFr#j~L" 'u9y\vUy 作成会计帐||有往来帐项to make out an account with
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E]3B 23X-h#w >]x%+@{| 清算||清理债务to make up an account
;P^}2i[q>[ #&Rx?V Qx8O&C?Ti ^nLk{<D35 清洁帐目||与…停止交易to close ones account with
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r}(. v)~!HCG ^*F'[!. p 结帐to close an account
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IE0O` y24/lc 清理未付款to ask an account||to demand an account
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%!O)r#Pn @DKph!cr f.:0T&%G n`D-?]* 结清差额to balance the account with
lt%9Zgr[u ]Aj5 K 7! ~)a S~B{G T\M 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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;^ SKo*8r o`nJJ:Cxq- 检查帐目to examine an account
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D' bIk 1_>w|6;e 0QBK(_O` EV_u8?va 转入A的帐户to charge the amount to As account
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~ *rC%nmJwk! *s?C\)x 以计帐方式付款to pay on account
bLO^5` 6 c#a>> V *Tq7[v{0*| <q=]n%nX 代理某人||为某人on ones account||on account of one
BLb'7`t Lt{&v^y lN7YU-ygz zS `>65}e 为自己计算||独立帐目on ones own account
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uUl@ LGWQBEXw 由某人收益并负风险on ones account and risk||for ones account and risk
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? *s!T$oc 由某人负担for ones account||for account of one
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|c/ayh~ G.qjw]Llf 按某人指示||列入某人帐户by order and for account of one
=64Ju Wvo V QbKrnX A{gniYqvB` l(~NpT{=V 列入5月份帐目for May account
:D:J_{HJ p9eTrFDy? Cil1wFBb 7+m.:~H3} 编入某中帐项下to pass to the account of||to place to the account of
;eP.B/N )Nl xW5 kj`h{Wc[) 4iJ4g% ] 寄出清算书to send in an account||to send in render an account
dEfP272M MwWN;_#EO) D}?JX5. >x${I`2w 支票薄cheque book
)>!y7/3 Rc~63![O. OmaG|2u mnM$#%q;% 支票陈票人cheque drawer
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xU V4|l7 持票人cheque holder
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gaL 不记名支票cheque to bearer||bearer cheque
UeaHH]U %Pk@`t (3 (?z"_\^n/ Edl .R}&1 记名支票||认人支票cheque to order
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. 4M>E QF& i$z*~SuM# 到期支票antedated cheque
/ KxZ+Ww>v !p3vnOX6 BtKbX)R$J S{JBV@@tC 未到期支票postdated cheque
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7G23D U_5\FM 保付支票certified cheque
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\*BE g y1i% '];=1loD 未获兑现支票,退票returned cheque
_Zbgmasb ,kE"M1W B k~% a`zw5 横线支票crossed cheque
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ASy x$24Nc1a' 普通横线general crossing
IHj9n>c)[ /@]@Tz@' E7|P\^}m(f R TeG\U 特别横线special crossing
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M l9 空白支票blank cheque
/7Ft1f oCuKmK8 mf)E%qo w&LL-~KI+ 失效支票,过期支票stale cheque
M}`G}* 5w@Q %'o`I O:W4W=K 0vcM+ }rw 普通支票open cheque
f}+8m .g2 |BA<> WE 3Uni{Z]Q) |=ljN7]! 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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I $Z4IPs -LEpT$v| [USE&_RN 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
F[==vte| 'A9U[| -gb'DN1BG '@eH)wh@m) 支票换现金||兑现to cash a cheque
!gFUC<4bu </Ry4x^A /&G )IY]g 6O'6,%# 清理票款to clear a cheque
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'uS9W /S&8%fb {Qj7?}xW y,=TB[d# 保证兑现to certify a cheque
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N=FM 填写支票数额to fill up a cheque
QLe<).S1B2 xzTF| Z\ dX5|A_Ex rty&\u@} 支票上划线to cross a cheque
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Q 开发支票to make out a cheque
LjMhPzCp :pPn)j$ iZDZ/hohv \h 1 T/_4 签发支票,开立支票to draw a cheque||to issue a cheque
.q9wyVi7GI OFcqouGE _=R
K 7H5t!yk|9 透支支票to overdraw a cheque
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4 wl (k&r^V/= w0 0Ba^W ;#Pc^Yzc1 背书支票to endorse a cheque
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Y+'522er 请付票款||清付票款to pay a cheque||to honour a cheque
LX_{39?<{ bjYaJtn ![a~y`<K, JW-!m8 支票退票to dishonour a cheque
"/}cV5=Z eGh7 ,wngH auT'ATW7i l9X\\uG& 拒付支票to refuse a cheque
kw.IVz< }MV=I$S2U !wZ9P K]Onb{QY 拒付支票to stop payment of a cheque
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. @CU~3Md* #cD20t v9R"dc]0h 提示要求付款to present for payment
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&9F(uk=X 见票即付持票人payable to bearer
4%L-3Ij uepL"%.@7| X0"f>.Lg =YRN" 支付指定人payable to order
I{0bsTp; ST[+k J\ V.J/ `DPR >dd@ 已过期||无效out of date||stale
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请给出票人R/D||refer to drawer
>&3ATH;&( w(xRL#% tSvklI bG6<=^ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
[Ifhh2 f!"Y"g:@E 5h4E>LB.B j2/3NF5& 文字与数字不一致words and figures differ
;dh8|ujh X)TUKt FTg4i\Wp *(4TasQu 支票
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8{GRrwQ> 时间已过account closed
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B 更改处应加盖印章alterations require initials
F}lgy;=h OJ'x>kE ;5.o;|w?! oYG].PC o,sw[
s;0eD5b>x 时间已过effects not cleared
,OQ!lI_`R Yv`8{_8L +H K)A%QI ;Q]j"1c 停止付款payment stopped
yT>t[t60/S ffQ%GV_ 7(<49bb.V 2z\4?HJy 支票毁损cheque mutilated
u%7a&1c Z-{!Z;T)z g1uqsqYt ] _/d 汇款||寄钱to remit||to send money
>Ufjmm${ x\Y%/C[Kc Z`?<A da &E{5k{Y 寄票供取款||支票支付to send a cheque for payment
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B 寄款人a remitter
[LonY49 TgaDzF,j{A O8+[)+6^ {1GW,T!# 收款人a remittee
s'^zudx T$]2U>=<J 4Pljyq: v}IP%84 国外汇票foreign Bill
fJCh JXlFo3< RZfC? 0;)6ZU 国内汇票inland Bill
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C 跟单汇票documentary bill
6QRfju' ~MY(6P LIH>IpamN Uc0AsUu}? 空头汇票accommodation bill
e![Q1!r 71tMX[x 9ok|]d P A*pihBo7 原始汇票original bill
| 4I x2GD |Z;wk& GtO5,d_ &Jj> jCg 改写||换新票据renewed bill
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z(hO~ t%z7#}9$ [6S"iNiyKT 即期汇票sight bill||bill on demand
=X X_Cnn BHmA*3? @`.u"@ eq/5$b( …days after date||…days after date…日后付款
pOI+ ioi |->y'V Re1@2a> …months after date||…months after date…月后付款
QBsDO].J< YY!(/<VI +lha^){ ,H[AC}z2X 见票后…日付款…days after sight||…days sight
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:. *gz {:}NX :=L[kzX )Qxv9:X 见票后…月付款…months after sight||…months sight
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(1KE L)nVNY@Mc J#V`W&\,6 同组票据set of bills
IVNNiNN*5 )Elr8XLw Rg[e~## Bh' vr3| 单张汇票sola of exchange||sole of exchange
oh@r0`J]x 9_>4~!x` ` 4EOy:a
u}%&LI`. 远期汇票usance bill||bill at usance
4\ OELU <Z8] W1) '*,4F' |C&eH$?~=R 长期汇票long bill
^LU[{HZV #6H<JB Y|VzeJC |16
:Zoq 短期汇票short bill
ONjc},_ *Ra")(RnDK ;5|EpoM NUnP'X=J, 逾期汇票overdue bill
?3Jh{F_+ }"&(sYQ*` mW-@-5Wda kxn;; 宽限日期days of grace
8&UuwZ6i- ,xh9,EpBk {H+?DMh n#&RY%#` 电汇telegraphic transfer (T.T)
QNJG}Upl -KNJCcBJ Ys_YjlMIbl "G,*Z0V5 邮汇postal order||postal note (Am.)||post office order||money order
KFs` u6 Y>#c2@^i< |"-,C}O y*(YZ zF 本票promissory note (P/N)
qJ/C*Wqic ;p_X7N *"CvB{XF&Z " /'=gE 押汇负责书||押汇保证书letter of hypothecation
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K?tk&0 e"CLhaT H\k5B_3OU 副保||抵押品||付属担保物collateral security
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"MZ/M Qm.kXlsDI 1}uDgz^ 担保书trust receipt||letter of indemnity
0&\Aw'21 ~?&ijhZ 9>#|~P&FE |i`@!NrFL 承兑||认付acceptance
X2uX+}h*tA =R'v]SXj XJzXxhk2 bevT`D 单张承兑general acceptance
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~7_! :65HMWy. *mQit/k. 4PWr;& 有条件承兑qualified acceptance
Pp/{keEye Y2X1!Em>B QB[s8"S X4$e2f 附条件认付conditional acceptance
/=@vG Vp6 JLu0;XVK cWc)sb L)}V[j# 部分认付partial acceptance
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