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。
iyYY)roB 会计报表statement of account
dV{Hn {( P(epG?Qg 2\{uqv nq f<NH3i 往来帐目account current
C..2y4bA} ]7kGHIJ| >iH).:j GB?#1|, 现在往来帐||存款额current accout
TRLeZ0EC Rr 4CcM jF{gDK V6MT> T
销货帐account sales
.)>/!|i 'c0'P%[5A Czr4
-#2 xY0QGQca 共同计算帐项joint account
mN{ajf)@ )O@^H 0DB<hpC:5 : .o=F`W 未决帐项outstanding account
9c{%m4 1qj%a%R ,{?bM l5';?>!s 贷方帐项credit account||creditor account
#A/J^Ko 8[1DO1*P HwW[M[qA IHbo w0' 借方帐项debit account||debtor account
fsJTwSI[" 62)lf2$1 N~}v:rK>g 5Vnr"d 应付帐||应付未付帐account payable
/P!X4~sTM RA/ =w& Z#Zzi5< ,eeL5V 应收帐||应收未收帐account receivable
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dl }'V'Y[ 3TiXYH 新交易||新帐new account
EkStb# k;fnC+Y$s \e:FmG k[ffs} 未决帐||老帐old account
0Dm`Ek3A7x H"FflmUO L2>?m`wp Ec*--]j*c 现金帐cash account
ay:\P.`5) 9SH<d)^ i[ Gw7'f |T$a+lHMD 流水帐running account
z<[.MH`ln }`9fZK{. @ &Qq/Xi,bZ SEQO2`]e: 暂记帐||未定帐suspense account
Z;Ir>^< /R(U>pZ C`)^~C_]`3 +A'q#~yILa 过期帐||延滞帐overdue account||pastdue account
SJ@8[n.x HV*:<2P%D qN1e{T8u XU;{28P 杂项帐户sundry account
f=_Bx2ub ^;)SFmjg% igRDt{} dS3>q<J*a 详细帐单||明细表detail account
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| Pa+AF t7*G91Hoq& tv@Z5 呆帐bad account
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, sxN>+v11z 会计项目title of account
^Kw&=u [NCXn>Z :\1rQT pu2 wEQ 会计薄||帐薄account-book
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"+p c6?c>*z 营业报告书||损益计算表account of budiness||business report
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-0@ ]|C_`,ux 借贷细帐||交验帐account rendered
)T.pjl |iwM9oO% <i{m.pR> }{#;;5KrB 明细帐account stated
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F1?CqN M 与…银行开立一户头to open an account with
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Mjr_ ="5k\1W1M a2cx 与…银行建立交易to keep account with
SQdzEF 5(iSOsb +X* F<6mZ @MN}^umx` 继续记帐to keep account
dT0^-XSY 27Kc-rcB YiIddQ 8Z9MD<RLw 与…有交易to have an account with
D+ah ok ++Rdv0~ 2cs?("8e% 4cXAT9 作成会计帐||有往来帐项to make out an account with
G zJ9N` g^s+C Z LKK{j,g7 ESC 清算||清理债务to make up an account
l]a^"4L4`o L<f-Ed9| 4B:\ _9Dn\=g 清洁帐目||与…停止交易to close ones account with
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4Pc 结帐to close an account
T!m42EvIvE ' +)6#/* NDB*BmG SBCL1aM 清理未付款to ask an account||to demand an account
07$/]eO%C ~u_K&X XsAY4WTS ?Ia4H 结清差额to balance the account with
QE7+rBa X)FL[RO%q 5S&aI{;9< 89*S?C1 清算to settle an account||to liquidate an account||to square an account
LFEp KcIc'G 9 +O|_P`HBoI i:
l80 GK 审查帐目||监查帐目to audit an account
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P\D[n-& 检查帐目to examine an account
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^B@ 转入A的帐户to charge the amount to As account
PRMZfYc mBw2 er(8}]X8Q 1k!D0f3qb 以计帐方式付款to pay on account
f2uZK!:m o8w-$
Qb 3cmbK }R`8h&J 代理某人||为某人on ones account||on account of one
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bZxv/\ 5\uNEs$T 为自己计算||独立帐目on ones own account
8&?^XcJ*x qv.[k<~a> 08`f7[JQo] E2>im>p 由某人收益并负风险on ones account and risk||for ones account and risk
6o$Z0mG Zkw J.SuU R|/Wz/$1A n(Qj||: 由某人负担for ones account||for account of one
.?A'6 w+Ad$4Pf" gs$3)t 7^c2e*S 按某人指示||列入某人帐户by order and for account of one
wG_4$kyj aLV~|$:2 w(aUEWYL 4+)Zk$E 列入5月份帐目for May account
<MRC%!. J =b* 0rV/qMo;K y@q1c*| 编入某中帐项下to pass to the account of||to place to the account of
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k" >Ja0hS{* 寄出清算书to send in an account||to send in render an account
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wtlB `$H7KI G 支票薄cheque book
r~I.F!{ c qv.dC cS4xe(n8 [qSQ#Qzi2i 支票陈票人cheque drawer
,bxz]S1W MdLj,1_T Bhj:9%` 4>l0V< 持票人cheque holder
xOhRTxic 0"hiCGm' *`%4loW r8sdzz% 不记名支票cheque to bearer||bearer cheque
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]K EVWA\RO'\ 记名支票||认人支票cheque to order
fTTm$,f5N u]R$]&< FZeP<Ban 9wzwY[{ 到期支票antedated cheque
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V >)4.$#H 未到期支票postdated cheque
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J[^% )q^(T1 ej<`CQ bea|?lK 保付支票certified cheque
f]c<9Q>* 9g96 d- R \ia6 Ny]lvgu9X 未获兑现支票,退票returned cheque
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:ri3Tu 横线支票crossed cheque
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g*F sLNNcj(Cy> 普通横线general crossing
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PaNeu1cO W|0My0y ,^HS`!s[ E 特别横线special crossing
yYg l`* ( f9Q URLk9PI CPVmF$A- 空白支票blank cheque
.ByU O hi D i]dz}= j' ]b> pI; 失效支票,过期支票stale cheque
_%;M9Sg3 j"i#R1T ;KL9oV!<f ;sCU[4 普通支票open cheque
]r!QmWw~V ^B|YO8.v ~oo'ky*H! 2Sjt=LOc=" 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
>GmN~"iJ w1cw1xX* ldYeX+J
_ wW^Zb 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
XO%~6Us^ YroNpu]s jx'2N~$ UTvs
|[ 支票换现金||兑现to cash a cheque
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j ?3Pazc]+| fy`+Efuj UDMyyVd 清理票款to clear a cheque
yZ5x88 > ZJ9x6|q V8tghw \1]rlzXGUT 保证兑现to certify a cheque
y~dB5/ h07eEg d-h"JZ9 JdO)YlM- 填写支票数额to fill up a cheque
nGns}\!7' /h7.oD8CU LJj=]_ b[yE~EQxr 支票上划线to cross a cheque
'bC]M3P EavX8r (![t_r0 d+Ds9(gV 开发支票to make out a cheque
+2Z#M Gnk|^i;t G0pBR]_5z$ ` zY!`G 签发支票,开立支票to draw a cheque||to issue a cheque
,z G(u 1 jWSb5#Pw +YuzpuxjJ M!#
AfIyB 透支支票to overdraw a cheque
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5m)wQ 9qre|AA 背书支票to endorse a cheque
|AC6sfA+ ^aHh{BQ% ?&xlT+JM rd"
&QB{ 请付票款||清付票款to pay a cheque||to honour a cheque
Y1WHy*s? aHC%19UN UGCox-W" c|Y!c!9F 支票退票to dishonour a cheque
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oAk 拒付支票to refuse a cheque
;NP[_2|-, y?Onb3% 'W(xgOP1 'in@9XO 拒付支票to stop payment of a cheque
hiN/S|JN8y BGzO!s*@j 7*;^UqGjz h R~v 提示要求付款to present for payment
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=+:: `kPc!I7Y 见票即付持票人payable to bearer
Um\0i;7 ~4 M~p=#V1D X4'kZ'Sy< [ f34a 支付指定人payable to order
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D7FfJ cgN>3cE 已过期||无效out of date||stale
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请给出票人R/D||refer to drawer
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5(#-)rlGj VaJfD1zd1 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
ZF'HM@cfo !+KhFC&Py 6v>z
h NnOI:X { 文字与数字不一致words and figures differ
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BALdh 支票
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u(2BQO7 时间已过account closed
H#Q;"r 3 O,irpQ qd8pF!u|# a:}E& ,&M 更改处应加盖印章alterations require initials
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]nc2/S% 时间已过effects not cleared
d1bhJK P7r4ePtLk{ e8q4O|I_ _Wma\(3$ 停止付款payment stopped
9I kUZW U&Ab#m; VYigxhP7 iC*U $+JG 支票毁损cheque mutilated
ERC<Dd0 DxfMqH[vs ;($1Z7j+ I4~^TrznRa 汇款||寄钱to remit||to send money
(}"S)#C *8UYS A~v 1Is%]6 c/'M#h
)" 寄票供取款||支票支付to send a cheque for payment
X+at%L= RJPcn)@l 4By]vd<;= Kj!Y K~~ 寄款人a remitter
xYwkFB$$* T V;BNCg GoD ?K C @\PpA9ebg% 收款人a remittee
@yKZRwg rKp1%S1 ev"M;"y blp=Hk 国外汇票foreign Bill
N&x:K+Zm. vgo{]:Aj{ xFwXW) "mtp0 国内汇票inland Bill
1i+FL'' bpp* 7E(%9W6P $T/#1w P 跟单汇票documentary bill
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8E; SSQT ;> 空头汇票accommodation bill
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)IV>G 1J'pB;.]s e?=elN ymkR! 原始汇票original bill
I.9o`Q[8& qguVaV4Y }P.K2ku |*E"G5WZM 改写||换新票据renewed bill
8f-:d] lM+ xU; <soj&f+ 6l[G1KkV 即期汇票sight bill||bill on demand
:d({dF_k;p IfB/O.;Kz VF=Z` iokP
mV …days after date||…days after date…日后付款
9`INC~h !o<ICHHH N]u2ql& G
*@@K …months after date||…months after date…月后付款
`Hd9\;NJ ?@3&dk~ni >HIt}Zh ^9'$Oa,* 见票后…日付款…days after sight||…days sight
>-zkB)5<,# r w\D>}\ 0d`5Gy_ D% +;6) 见票后…月付款…months after sight||…months sight
4oN${7k0 `oVB!eapl 3&9zGy{V+ ?} X}# 同组票据set of bills
avy=0Jmj $`v+4] ^r4|{ '%ebcL 单张汇票sola of exchange||sole of exchange
e{JVXc[D bKByU{t R=Ymo.zs6 C d|
W#.6 远期汇票usance bill||bill at usance
yl]UUBcQ 5A,=vE
QXB|!' Q)T+r~#2B 长期汇票long bill
hv{87`L'K( /sV?JV[t 0#
l#,Y6#I 9M]^l, 短期汇票short bill
hk.yR1Y| shNE~TA {=6)SBjf jiq2 x\\! 逾期汇票overdue bill
tO`?{?W7 {( dP .OV-`TNWj Zd+> 宽限日期days of grace
c(E,&{+E ;b| Fn> <q: p>&S7M/9 电汇telegraphic transfer (T.T)
Tm\OYYyk gZ*hkKN6 4]IKh,jT ZqFUPHc 邮汇postal order||postal note (Am.)||post office order||money order
3u4:l 0:#7M}U I5Q~T5Ar A9iQ{l 本票promissory note (P/N)
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"B5==0I 押汇负责书||押汇保证书letter of hypothecation
T(gg>_'jh s|E%~j[9 x*
J|i4 BJ2Q 2WW 副保||抵押品||付属担保物collateral security
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?,q G\):2Qz!| s6IP;} 97(n\Wt2 担保书trust receipt||letter of indemnity
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P k0knPDbHv G_0)oC@Jl: 承兑||认付acceptance
Uqr{,-]5v x.o3iN[= MorW\7-} x~nQm]@`h 单张承兑general acceptance
,.h$&QFj; {RH*8?7
a 1NCVZ K]9tc) 有条件承兑qualified acceptance
P.!;Uf}32 E::<;9 Q+lbN Z+Xc1W^ 附条件认付conditional acceptance
D*qzNT@`LR \D
aLHC~ ;}f6Y['z zQn//7#-G 部分认付partial acceptance
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