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。
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[qXIL) 会计报表statement of account
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:,BAw , p_r` " 4Z)4WGp! 往来帐目account current
*[MWvs:, xh6(~'$ *%-<Ldv +vc +9E.?9 现在往来帐||存款额current accout
M8^ID # W?7l-k=S ~% hdy@ uf(ayDE 销货帐account sales
#J5BHY~ On C)f !3Dq)ebBz `At.$3B 共同计算帐项joint account
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Tuef i4C{3J^ ,n|si# 未决帐项outstanding account
HKN|pO3v _S!^=9bJ u09Tlqh0 3 |jsI-?%8J 贷方帐项credit account||creditor account
+sNS dg D-"-O z%&FLdXgW+ I2}W /} 借方帐项debit account||debtor account
N,t9X7G& :4AQhn^;" o<g?*"TRh _K5<)( ) 应付帐||应付未付帐account payable
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QqG1q [i.@q}c~E Po>6I0y 应收帐||应收未收帐account receivable
x07 = wl=tN{R /4{WT?j UlXm4\@ 新交易||新帐new account
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j O{ :{P5 未决帐||老帐old account
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]+lT*6P* +h)"m/mE WC_.j^sW 现金帐cash account
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}gSoBu ;W0J Z;+,hR (( 流水帐running account
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=%u$1C *0U#Z]t N2h5@*1Y G<Z}G8FW^ 暂记帐||未定帐suspense account
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_/[qBe as07~Xvp- L03I:IJ 过期帐||延滞帐overdue account||pastdue account
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%Z;RY5 ,#a4P`q'iC 杂项帐户sundry account
&-/J~b)" )Rr6@o #rHMf%0 1$Up7=Dr= 详细帐单||明细表detail account
eDd&vf Z<U,]iZB ;QZG< ,7nu;fOT[ 呆帐bad account
DVQr7tQf zU5@~J lyL6w1 l,n_G/\ 会计项目title of account
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/io0"D 6Dd>ex!-A `(W"wC R6~6b&-8 会计薄||帐薄account-book
I!zoo[/)% AB=%yM7V* COi15( G2 s$y_(oU,D 营业报告书||损益计算表account of budiness||business report
~XUUrg; 9WHE4'Sa cfmwz~S6i TF%n1H-sF 借贷细帐||交验帐account rendered
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xOI .)*&NY!nsl nS#F*) 明细帐account stated
hl]d99Lc ]W3u~T* HSud$(w ^|/<e?~I 与…银行开立一户头to open an account with
8] LF{Obz[ D(z#)oDr y9}qB:[bR Vc\g"1x 与…银行建立交易to keep account with
CfOyHhhKX |@d(2f8 ]n=z(2Z9lD sta/i?n 继续记帐to keep account
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rK{MhO 与…有交易to have an account with
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Q' 作成会计帐||有往来帐项to make out an account with
s=$xnc}mf *Y1s4FXu2 7]@M 3SM'vV0[ 清算||清理债务to make up an account
UXZ3~/L5 O !,-'wT<v Fpo}UQQbc x~'_;>]r_ 清洁帐目||与…停止交易to close ones account with
'3XOU. xb7!!PR dLQp"vs $ 9X[378f+( 结帐to close an account
'"Cqq{* "P.sKhuo '>[ZfT T7YJC,^m 清理未付款to ask an account||to demand an account
6oKlr,. F_u?.6e] DKo6lP` kW+>"3 结清差额to balance the account with
EQnU:a y**L^uvr =}ZY`O*/ /&?ei*z 清算to settle an account||to liquidate an account||to square an account
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2& jHMP"(] 审查帐目||监查帐目to audit an account
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zCq6k7u =5:vKL j 检查帐目to examine an account
;[zZI~wh @#"K6 qHrIs-NR .K940& Ui 转入A的帐户to charge the amount to As account
wPyc?:|KD? h1)+QLI KW0KXO06a tIA)LF 以计帐方式付款to pay on account
s5b<KQ. 2}{[J yYC\a7Al4 D-e^b'l 代理某人||为某人on ones account||on account of one
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y +SRM?av Mi!ak 为自己计算||独立帐目on ones own account
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Lrd(b; 由某人收益并负风险on ones account and risk||for ones account and risk
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dG_E]& |qk%UN< 由某人负担for ones account||for account of one
|?fc]dl1] B@3>_};Ct :)e/(I] 4.&et()} 按某人指示||列入某人帐户by order and for account of one
is-{U?- -}JRsQ+rgM i];@ e] U&tR1v' 列入5月份帐目for May account
4p&SlJ RG_)<U/B \AR3DDm k.0pPl 编入某中帐项下to pass to the account of||to place to the account of
HQ|{!P\/?U Y0OVzp9 b )ULxB'Dm
s@3<] 寄出清算书to send in an account||to send in render an account
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|yb #`Et{6WS |B*`%7{+ =7("xz% 支票薄cheque book
}Sb&ux ]| =#FFz 1<9m^9_ro y+[wlo&WC 支票陈票人cheque drawer
zPoIs@ <Gu dx>I )6zwprH! 5h(]S[Zf3 持票人cheque holder
Ib4 8` ;c>Rjg&[ =mk7'A>l `Tf<w+H 不记名支票cheque to bearer||bearer cheque
0r\hX6 k 4a~9?}V: QPa&kl :@X@8j": 记名支票||认人支票cheque to order
A&0sD}I\K Ts:pk g'b)] Q <BN)>NqM 到期支票antedated cheque
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~Kxh Ih95&HsdC 93y. u<,2; iyhB;s5Rgw 未到期支票postdated cheque
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4 gasl%& 保付支票certified cheque
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I7) !'C^qrh yHoj:f$$x 未获兑现支票,退票returned cheque
7<?v!vQ}- Z)(C7,Xu r,b-c [XQoag;! 横线支票crossed cheque
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6i\b& #,qikKjt2 普通横线general crossing
n/UyMO3= _W*3FH 15gI-Qb F+AShh 特别横线special crossing
BZx#@356N 58MBG&a% uBs[[9je( <OW` )0UX 空白支票blank cheque
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Y:F( 5R,/X `&>!a eGLLh_V" 失效支票,过期支票stale cheque
8c3X9;a zYj8\iER 5NeEDY2%# W?/7PVGv5h 普通支票open cheque
]]%CO$`T[ \aT._'=M+ 12E@9s$Z L1"X`Pz[} 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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e[n T'e z/rN+ , 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
m.EWYO0XQ :d!.E$S ZwF_hm=/[ &2#x(v 支票换现金||兑现to cash a cheque
F+L q /5r[M=_ihr #\4uu mKnkHGM 清理票款to clear a cheque
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jn; ,+ 保证兑现to certify a cheque
j|HOry1E & KY"W{D9ib m=NX;t )n|:9hc 填写支票数额to fill up a cheque
w},k~5U^s 4U> D@d/O GXRK+RHuBi 支票上划线to cross a cheque
>48zRi\N O2Rv^la &&(sZGw |yN7#O-D 开发支票to make out a cheque
t91v%L "vjz $. jt-ayLq M*+_E8Lh 签发支票,开立支票to draw a cheque||to issue a cheque
W/{HZ< :. &Cdk%@Tj]B ]eP&r?B (h|l$OL/ 透支支票to overdraw a cheque
(D{9~^EO>a YJXh|@LT +~02j1Jx |7UR_(}KC 背书支票to endorse a cheque
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PJ 请付票款||清付票款to pay a cheque||to honour a cheque
s'fHhG6 (K>5DU {o5E#<) @y)-!MHN(8 支票退票to dishonour a cheque
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i hq$:62NYg 3@s|tm1 &kRkOjuk 拒付支票to refuse a cheque
0D:J d6\ )aOg_*~ x"5/1b3aq 3(}HD*{E[@ 拒付支票to stop payment of a cheque
+!dIEt).U _~=X/I R -&D~TL# }O5c.3 提示要求付款to present for payment
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}qNH29 ?fc({zb @B*?owba> 见票即付持票人payable to bearer
>Ex\j? =?0o5|u] -`FTWH I%b,
H` 支付指定人payable to order
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O,X 已过期||无效out of date||stale
\zR{D}aS [F*t2 -ta uRh`qnL /Rb`^n# 请给出票人R/D||refer to drawer
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x4B!U j$n[;\]n ;Q:^|Fw!F 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
`<8~tS/. w k6QQoLb$V ~:D}L O (<Wn- 文字与数字不一致words and figures differ
q4|TwRx~ 8sx\b mBhG"0: > mgbs> 支票
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\3hhM}6)DM 时间已过account closed
T""X~+{Z@ gk"S`1> 2d >kc2=* DAj@wn3K? 更改处应加盖印章alterations require initials
/KO!s,Nk h3h2 KqM' j,8*Z~\5 d>M&jSCL iKu[j)F
68kxw1xY 时间已过effects not cleared
$C##S@ /iQ}DbtRb $Ud-aRlD $h`?l$jC(@ 停止付款payment stopped
G9<pYt{: @`t)ly#N FZ6.
<wN |qE"60&"} 支票毁损cheque mutilated
KM*sLC# lNs 'jaD 72GXgah Z=_p 汇款||寄钱to remit||to send money
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.taJCE ?>N82#9Q 寄票供取款||支票支付to send a cheque for payment
IpXg2QbN ;``*]tY$ 4tz8^z[Kw GrGgR7eC#P 寄款人a remitter
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'+d1 g^26Gb. w;vp X> 收款人a remittee
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c"J$wT/ mHE4Es0 s1<_=sfnT 国外汇票foreign Bill
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vw~b\ 国内汇票inland Bill
8XD9fB^ DKqFe5rw N+rLbK* wb2N$Ew= 跟单汇票documentary bill
.J#xlOa- j_-$xz5- Ih!UL:Ckh "ZEJL.Wy 空头汇票accommodation bill
',n;ag`c "5BgajrB O?L_9L* %?J\P@ 原始汇票original bill
?u` ?_us j9XY%4. g-U'{I5F -
q[T0^eS 改写||换新票据renewed bill
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F E,JDO d} }UMg ph:2: N6=cqUM wt 即期汇票sight bill||bill on demand
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|jJC~/WR #M&rmKv)g 3Zs|arde2 …days after date||…days after date…日后付款
&NZN_% I! {AWfp0 MI0'ou8l d*khda;Vj …months after date||…months after date…月后付款
?/9]"HFHN eft-]c+*0 x~!B.4gT2 Za}*6N=?* 见票后…日付款…days after sight||…days sight
9Gfm?.O5 1*S It5?4 ~;_]U[eOL ^*"&e\+p 见票后…月付款…months after sight||…months sight
-`n>q^A7e FVMR9~&+ +2O('}t ZZA!Y9ia2 同组票据set of bills
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}7hD d*,% -Io g2L F\Q)l+c 单张汇票sola of exchange||sole of exchange
7f8%WD) [@U8&W MB"uJUk V^QKn+/ 远期汇票usance bill||bill at usance
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N 25BW/23}e i:Pg&474f 长期汇票long bill
eW"i'\`0 OYzt>hdH iC?s`c0B 0{F"b'h 短期汇票short bill
q@F"fjWBr [6K2V:6: SKuZi
k_ GK)3a 9; 逾期汇票overdue bill
0){%4 Vo+d3 ,pa,:k? >F8&wh'BjY 宽限日期days of grace
k(C?6Gfj 7{RI`Er` #pBAGm3 Fkuq'C<
|Y 电汇telegraphic transfer (T.T)
M$ep.<Z1| 7Ro7/PT( Re5m )&1yt4
x6% 邮汇postal order||postal note (Am.)||post office order||money order
nT` NfN %}%D8-d}G 33J}AK^FE 6#T?g7\pyR 本票promissory note (P/N)
kuu9'Sqc'b 3:<+9X Ictc '#y $Rv}L' L 押汇负责书||押汇保证书letter of hypothecation
}r]WB)_w %\_I%
yF cBmo#:>' bv9\Jp0c 副保||抵押品||付属担保物collateral security
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M /-lW {*~aVw {k 担保书trust receipt||letter of indemnity
VxjEKc [@kzC/Jq3 YP>VC(f fpM4q 承兑||认付acceptance
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F3V> MVjc.^ LnZ*,>1Z 单张承兑general acceptance
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tF1g=\ 有条件承兑qualified acceptance
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!c $Bz |[= *D~@xypy *u>2" !+Ob 附条件认付conditional acceptance
$8_t.~q j_&/^-;e cmt3ceCb C+
P}R]cT" 部分认付partial acceptance
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