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。
.sW|Id ) 会计报表statement of account
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9TOQA .LZ?S"z$w ?81c 4w 往来帐目account current
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' 现在往来帐||存款额current accout
2;b\9R^>A }#+^{P3 ; r<EY]f^`u iVr J Q 销货帐account sales
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qM]^ 共同计算帐项joint account
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( 未决帐项outstanding account
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L, 贷方帐项credit account||creditor account
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34>X`[o 借方帐项debit account||debtor account
/}Axf"OE n8[!pH~6 e%M;?0j {S\{Ii6 应付帐||应付未付帐account payable
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u'f 9=tIz q<<v,ihh 1GRCV8"Z^ 应收帐||应收未收帐account receivable
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>f` >'$Mp < r;2^#6/Z XT*sGM 新交易||新帐new account
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T>Z<]s 未决帐||老帐old account
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~~P5k: 现金帐cash account
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[a2^a' 流水帐running account
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i Q&;9x? e :cECRm* +sA2WK] 暂记帐||未定帐suspense account
#{6/ (X n>XdU%& e*C(q~PQ #!#
l45p6 过期帐||延滞帐overdue account||pastdue account
TdMruSY &z3o7rif$ c?-H>u ITBE|b 杂项帐户sundry account
e T{ 4{ 'H!Uh]! BU_nh+dF d0ksG$ 详细帐单||明细表detail account
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"DZY6 呆帐bad account
LRA8p<Rs +6\Zj) # W']6'O 7$=InK 会计项目title of account
KpGhQdR# CCx&7f CTa57R oc`H}Wvn 会计薄||帐薄account-book
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aX 营业报告书||损益计算表account of budiness||business report
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}c~ 借贷细帐||交验帐account rendered
/4Gt{ygSr fZF@k5*\ &QgR*,5eo i/4>2y9/F4 明细帐account stated
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,J@ L8B!u9% 与…银行开立一户头to open an account with
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#JK?u 与…银行建立交易to keep account with
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oW"?% 继续记帐to keep account
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2) !Uo4,g6r+ h_'*XWd@ 9.#<b|g 与…有交易to have an account with
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t6c4+D'{]. N!}f}oF 作成会计帐||有往来帐项to make out an account with
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J&_n9$ 清算||清理债务to make up an account
RRJ%:5& jP.dDYc 8s@3hXD& PKz':_| 清洁帐目||与…停止交易to close ones account with
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YmG("z @6.vKCSE 结帐to close an account
tH4B:Bgj! 307I$*%W ;_=&-mz <P<z N~i9j 清理未付款to ask an account||to demand an account
x8|J-8A( y~V(aih}D xE}>,O|'q 53h0UL 结清差额to balance the account with
#'}*dy/ |-H&o] DY*N|OnqJ lOp`m8_= 清算to settle an account||to liquidate an account||to square an account
(9)Q ' 'S |w=zOC;v 7yQ4*UB ]4e;RV-B 审查帐目||监查帐目to audit an account
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%d 检查帐目to examine an account
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?g< j>kqz>3 +ZV5o&V> 转入A的帐户to charge the amount to As account
J}t%p(mb -?a 26o%e &^nGtW%a 9 iy"*5<;*DD 以计帐方式付款to pay on account
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?X mE[y SrV 2g<Xtt7+o 2an f$^[ 代理某人||为某人on ones account||on account of one
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'WfM# w-jVC^C] 为自己计算||独立帐目on ones own account
~LC-[&$ 4p wH>1 Y);=TM6s a q-~B~c`g 由某人收益并负风险on ones account and risk||for ones account and risk
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_ x1a:u 由某人负担for ones account||for account of one
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,EBE UF|p';oom VU#7%ufu& vQ.R{!",> 按某人指示||列入某人帐户by order and for account of one
2<6UwF Wn6Sn{8W{ Gm`8q}<I Q{/Ef[(a@ 列入5月份帐目for May account
xD 7]C|8o ?]5qr?W% \. S/| \7_y%HR 编入某中帐项下to pass to the account of||to place to the account of
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[~;Py qgB_=Q#E n{jGOfc /_.|E] 寄出清算书to send in an account||to send in render an account
x1<|hTPk XP}<N&j FTldR;}( iDD$pd,e\ 支票薄cheque book
b2*TgnRq dWW.Y*339 GX%g9f!O 'fW-Y!k% 支票陈票人cheque drawer
;@J}}h'y BLFdHB.$T bK7J} 8hH bd`P0f? 持票人cheque holder
MfkZ A(X KyEx r|Z{-*` 3XKf!P 不记名支票cheque to bearer||bearer cheque
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8EY:tzw 记名支票||认人支票cheque to order
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1dh Ca-j?bb! 1x^GWtRp 到期支票antedated cheque
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i9 8k79&| Z :gyz$9w *ui</+ 未到期支票postdated cheque
Kpp_|2|@< R-Sym8c .C(tMF]D, AwN!;t_0+N 保付支票certified cheque
[-&Zl(9& pot~<d`:K" (.,G=\! N g,j# 未获兑现支票,退票returned cheque
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|o 横线支票crossed cheque
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0 普通横线general crossing
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r _4f;<FL F}zDfY\- 特别横线special crossing
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lS{ W>LR\]Ti@ f 1d?.) E_`=7i 空白支票blank cheque
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T ,vDbp?)'U 失效支票,过期支票stale cheque
;Qq\DFe.w (w{j6).3Dj y}H!c; |g~ZfnP_% 普通支票open cheque
8_F1AU? u Y ay?=Y{ P* o9a @@%ataUSBT 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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np; a9 G8q>h]O 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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W =#\:}@J5I +q oRP2 7Ix973^ 支票换现金||兑现to cash a cheque
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$& +d>IHpt |^aKs#va 清理票款to clear a cheque
r3Ykz%6 $^P0F9~0 4Up/p&1@ MJvp6n 保证兑现to certify a cheque
#F#%`Rv1 RpF&\x> PM+[,H =}*0-\QG 填写支票数额to fill up a cheque
Uv.)?YeGh TNth kl`W\t F :>*7=q= 支票上划线to cross a cheque
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YE 9UkBwS` 开发支票to make out a cheque
7"mc+QOp w &(ag$p' P%6~&woF R8Tx[CJ5 签发支票,开立支票to draw a cheque||to issue a cheque
>bxS3FCX ]q.0!lh+WL N$DkX)Z *Uh!>Iv; 透支支票to overdraw a cheque
(=$x.1 G"6 !{4g g{Rd=1SK] hc1N~$3!G 背书支票to endorse a cheque
gSgr6TH0 ;,TFr}p` P3%5?.S R=dC4; 请付票款||清付票款to pay a cheque||to honour a cheque
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T 支票退票to dishonour a cheque
4JEpl'5^Q F:VIzyMq< n?Q|)2 2 >7FHo-H/T 拒付支票to refuse a cheque
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5LUD ~@!bsLSMU 拒付支票to stop payment of a cheque
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& GVz6-T~\> h 0|s H.;Q+A,8^ 提示要求付款to present for payment
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见票即付持票人payable to bearer
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支付指定人payable to order
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5xBbrU; xoL\us`A H+#FSdy# 已过期||无效out of date||stale
$j~RWfw- TrNF=x> df=f62 :]"V-1#} 请给出票人R/D||refer to drawer
So6x"1B ~,Qp^"rlW Ni>[D"| vI?, 47Hj+ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
7^Uv7<pw lYIH/:T l}h!B_P' dQvcXl] 文字与数字不一致words and figures differ
[Pp'Ye~K@c 8|^7ai[am m~|40) GY*p?k<i 支票
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<q836]aaA 时间已过account closed
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VTM/hJmwJ 时间已过effects not cleared
wzA$'+Mb aXVFc5C\ (:_$5&i7 do_[& 停止付款payment stopped
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` 支票毁损cheque mutilated
_!6jR5&r, J,hCvm Gt1U!dP 7pd$\$ 汇款||寄钱to remit||to send money
3]>| i wJ]d&::@h }C:r9?T W!X@ 寄票供取款||支票支付to send a cheque for payment
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XX@ZQcN dG{A~Z z 寄款人a remitter
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lP _w{Qtj~s| .H|-_~Yx| *hx 收款人a remittee
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5 国外汇票foreign Bill
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,U2o 3mgD(,(^ =&]L00u. BLttb 国内汇票inland Bill
]'}L 1r Sf'CN8 A<{{iBEI` WY/}1X9.% 跟单汇票documentary bill
&HW9Jn Ie_wHcM< t!XwW$@ KHme&yMq 空头汇票accommodation bill
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2Y 2 nCA<& 6t$8M[0-U 3$ pX 原始汇票original bill
XZ7Lk)IR gJXaPJA{ DI>s-7 29KiuP 改写||换新票据renewed bill
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c6? 即期汇票sight bill||bill on demand
*pq\MiD/ ! mHO$bQ" CrLrw T HtFDlvdy] …days after date||…days after date…日后付款
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'+"M2r ;TYBx24vD' b9krOe*j …months after date||…months after date…月后付款
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x 见票后…日付款…days after sight||…days sight
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P 见票后…月付款…months after sight||…months sight
:X=hQ:>P Ac@VGT:9 *w&e\i|7 ,bi^P>X 同组票据set of bills
R_C) 1?}T=)3+$ V!Uc( M]^5 s;y 单张汇票sola of exchange||sole of exchange
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lD s;e\ pt COlqcq'qAu 远期汇票usance bill||bill at usance
)5,v!X) a(nlTMfu 7.Op< 1zv'.uu., 长期汇票long bill
0kh6@y3 4s-!7 23PGq%R :TbgFQ86~ 短期汇票short bill
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gWRW7Se tmq OJ 逾期汇票overdue bill
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TjH][bH5 K+eM 宽限日期days of grace
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v j#|ZP-=1_ 电汇telegraphic transfer (T.T)
Sjqpec8 (.:e,l{U% y[;>#j$ zhQJy?>'m 邮汇postal order||postal note (Am.)||post office order||money order
dO'(2J8 <'u'#E@"sl ?,z}%p cuX)8+ 本票promissory note (P/N)
Nn6%9PX_) * 4'"2" HMXE$d=[ x2xRBkRg= 押汇负责书||押汇保证书letter of hypothecation
ES[G 6nn*]|7 3";q[&F9y )~>YH*g 副保||抵押品||付属担保物collateral security
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) cAw/I@jG 担保书trust receipt||letter of indemnity
&oNAv-m^GD $xsd~L& VbYdZCC )%TmAaj9d 承兑||认付acceptance
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单张承兑general acceptance
P \I|, ]Ljf?tk UKGPtKE< *~`(RV 有条件承兑qualified acceptance
:jf3HG ?6!LL5a. X}]-*T|a JF]JOI6.e 附条件认付conditional acceptance
V`5O{Gg Iu{V,U 9r9NxKuAO pH;%ELZ 部分认付partial acceptance
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