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。
P<bA~%<7"[ 会计报表statement of account
|(w x6H: pDu~84!]) E*kS{2NAq 1vobfZ-w9 往来帐目account current
X/@Gx 4 XOxm<3gXn I%%$O'S U-k6ZV3&8 现在往来帐||存款额current accout
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+ c Na#2sb[) 销货帐account sales
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K:@/ 共同计算帐项joint account
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C(m)S2 )xi|BqQz Jg7IGU(dct 未决帐项outstanding account
*G=n${' b+{,c@1rd -2f0CAh~ nHA2p`T 贷方帐项credit account||creditor account
]E`DG iXBc ~S $?0<rvGJ @%RDw*L( 借方帐项debit account||debtor account
ak<?Eu9rV J9{B H>M0GL 'I;pS)sb 应付帐||应付未付帐account payable
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[j&>dE M[N|HsI8? 应收帐||应收未收帐account receivable
N!hp^V<7 .Yo#vV n`CmbM@@ (R.k.,z 新交易||新帐new account
G3KiU($V e=YvMg &bTadd%0 mz>"4-] 未决帐||老帐old account
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+9 现金帐cash account
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OG sx QRx'BY$5 流水帐running account
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ngQ"f` }(ot IqE GQT|T0>Ro %$S.4#G2 暂记帐||未定帐suspense account
:;rd!)5 *|MPYxJ< DOf[? vbu RKRk,jRL 过期帐||延滞帐overdue account||pastdue account
)4 "G1R`3 5q@o,d "c=\? l=xy_ TCf 杂项帐户sundry account
Au@U;a4UU e>X&[\T -SZ^;t jg' 'T1) 详细帐单||明细表detail account
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>f1V3 呆帐bad account
0t'WM=W<!8 KTd4pW?w /id(atiF^ mam|aRzd 会计项目title of account
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N =l?5!f9 k oZqoP 会计薄||帐薄account-book
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DM^HSm ?HAWw'QW 营业报告书||损益计算表account of budiness||business report
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N@ 借贷细帐||交验帐account rendered
|?i-y3N ?3k;Yg/ r^q@rL> Ks7DoXCvE 明细帐account stated
K9:I8E< TlQu+w| 1s"6 ZQZ>{K 与…银行开立一户头to open an account with
lt`#or"o Xq` '^) R^{Ow ix [aS 与…银行建立交易to keep account with
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A"2dh uwU;glT 2*ZB[5_V 继续记帐to keep account
%nSLe~b DfXXN L*"Q5NzB] !:'%'@uc 与…有交易to have an account with
Z4b<$t[u t6W$t tl !o;`W 0L9z[2sj 作成会计帐||有往来帐项to make out an account with
VK5|w: @rB!47! TGl It<& )`, Bt 清算||清理债务to make up an account
8*k#T\ )#%k/4(Y WyF1Fw mQ*:?\@ 清洁帐目||与…停止交易to close ones account with
sL[&y'+ %3M1zZY 0O5(\8jM :<=A1>&8 结帐to close an account
_l<e>zj Y_ b;1RN E Z15 z<YOA 清理未付款to ask an account||to demand an account
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j: ai* Vv8e"S p~vq1D6 结清差额to balance the account with
Yw&{.<sL 8q58H[/c =87.6Ai |]kcgLqj 清算to settle an account||to liquidate an account||to square an account
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W Y]!8Ymuww@ jq#uBU% -HutEbkjx 审查帐目||监查帐目to audit an account
;-Fr^|do y 4=^_ 4o2 f?}~$agc A2LqBirkl 检查帐目to examine an account
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.: 转入A的帐户to charge the amount to As account
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以计帐方式付款to pay on account
>*r H Nf XMzL\Edo cyu)YxT .hd<,\nW 代理某人||为某人on ones account||on account of one
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?noW G$FNofQx m/vwM" [+dOgyK 为自己计算||独立帐目on ones own account
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<g,1TR 7v\K,P8 |a/1mUxQ& 8JvF4'zx 由某人收益并负风险on ones account and risk||for ones account and risk
Twi:BI`. ZtG5vdf rN* ,U\q OY$P8y3MY 由某人负担for ones account||for account of one
N&ZIsaK,j c@iP^;D kH$)0nK ~Mu=,OT 按某人指示||列入某人帐户by order and for account of one
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g!%C_AI a:nMW '! Hp`Mp)1s 列入5月份帐目for May account
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b|5t 编入某中帐项下to pass to the account of||to place to the account of
e+J|se4L5 &d/v/Y 96M?tTa v}w=I}<x 寄出清算书to send in an account||to send in render an account
{p#[.E8 haj\Dm Z[+H$ =$% p%Zx<=f-_ 支票薄cheque book
5\1C@d +Ja9p NY]`1yy Sg$14B 支票陈票人cheque drawer
GMLDmTV F^Q[P4>m\ ,":l >0P[ )./pS~ 持票人cheque holder
L_$M9G|5n G}.t!" doJ\7c5uU ;Kb]v\C: 不记名支票cheque to bearer||bearer cheque
NUB 3L ZT@a2:& ?9<byEO%M OW$?
6 记名支票||认人支票cheque to order
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"$V#c 到期支票antedated cheque
E2f9J{Ki= []e*Io&[ ep]tio_ j\t"4=,n 未到期支票postdated cheque
3W*O%9t7 M[9]t(" Vj.5b0/( hGc') 保付支票certified cheque
Gx75EQ2 DkO>?n:-C 0>jo+b\D$ =1D* JU 未获兑现支票,退票returned cheque
~;aSE Umwd<o +*OY%;dQ7@ XO |U4#ya 横线支票crossed cheque
7X| M\WUq 5x/q\p-{/ cpV:y HRF4
R o 普通横线general crossing
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}uv3 特别横线special crossing
,O=@I aOYRenqu )9@I7QG? =Mc]FCV 空白支票blank cheque
TI-#\v9 'ad|@Bh yQQ[_1$pq ^0 t81,` 失效支票,过期支票stale cheque
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v "yMr\jt~- Z+"%MkX0 A{hwT,zV: 普通支票open cheque
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Ui_|7 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
i>bFQ1Rdx UQz8":#V X~RET[L2 \$J!B&i 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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,_ >gDsjHQ6; 支票换现金||兑现to cash a cheque
d>F=|dakL RB'12^[ Py 8o8* H di6A.N5A 清理票款to clear a cheque
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EQ 保证兑现to certify a cheque
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o 填写支票数额to fill up a cheque
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WB/N* }/G~"&N[ C<A82u;t%@ nZQZ!Vfj 支票上划线to cross a cheque
WT(R =bLw e*vSGT$KgL ihH!"HH+ ;3'}(_n 开发支票to make out a cheque
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#_ 签发支票,开立支票to draw a cheque||to issue a cheque
*cTN5S> M 0-> qd3B>f fx.FHhVu 透支支票to overdraw a cheque
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}W<]fK 4E3HYZ 背书支票to endorse a cheque
#eE:hiu<v [sz#*IJ D'O[0?N"g ika{>hbH 请付票款||清付票款to pay a cheque||to honour a cheque
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:xEz 支票退票to dishonour a cheque
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?h>mrj v}[KVwse BY,%+>bc) ? dSrY 拒付支票to stop payment of a cheque
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EOhN "hog A5= KU33P>a"[k 5bmtUIj 提示要求付款to present for payment
*N'B(j/ Kt}dTpVFr @292;qi *o"F.H{#N 见票即付持票人payable to bearer
:Fj4YP" Q1eiU Y6 Y!&dj95y AW> P\>{RE 支付指定人payable to order
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]g?G0m 已过期||无效out of date||stale
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mH?^3T W97Ka}Y )J#@L* 请给出票人R/D||refer to drawer
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zO)9(%LS @Gn9x(?J |Ca$>]? 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
~q|^z[7 miN(a; Q2P kf5921(P Nt/*VYUn 文字与数字不一致words and figures differ
OgfQGGc b: %>TPT 7CG_UB V<nzThM\ 支票
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g>f(5 时间已过account closed
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a#w; e[e2X<&0RT 更改处应加盖印章alterations require initials
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Qt7 时间已过effects not cleared
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U [ |`O7>(h c8}1-MKs_R 停止付款payment stopped
_wHqfj) ,g\.C+.S zSq+#O1# zxsnrn;| 支票毁损cheque mutilated
D@j `'&G {=R=\Y?r& &2) mpY8xQ }D|"$* 汇款||寄钱to remit||to send money
TAGqRYgi oHa6fi 8\ :T*u3 '{Ywb@Bc 寄票供取款||支票支付to send a cheque for payment
)T2Sw z/ .Wa6?r<g ]AfeaU'> Z&}94 寄款人a remitter
Ig9$ PP+3 k'u2a #FeM.k6 Aal yEn&> 收款人a remittee
I/'jRM 02=eE|Y@ 2=U4'C4# ;>YJ}:r"\ 国外汇票foreign Bill
5SK.R;mn Q04N 5qFqH k-w._E
< 国内汇票inland Bill
$aVcWz% pRYt.}/K W;hI[9 .-<o[(s 跟单汇票documentary bill
jI y'mGaG W}T$ Z $osDw1C WMYvE\" 空头汇票accommodation bill
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I=K Q+#, VuM = [:ruE 原始汇票original bill
-1U]@s n!f@JHL ! WQEv_G@ ON!1lS 改写||换新票据renewed bill
!$&K~>` @mw1(J jgukW7H r_Xk: 即期汇票sight bill||bill on demand
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04 A2htD!3 QhN5t/Hr C/lpSe …days after date||…days after date…日后付款
`@eQL[Z9x C~kw{g+| c!6.D UXe @c@3 …months after date||…months after date…月后付款
B6|=kl2C |nv8&L8 {:!*1L _W&.{
7 见票后…日付款…days after sight||…days sight
%m{h1UQQ+ ^Z;5e@S 2}hEBw68 Pq !\6s@ 见票后…月付款…months after sight||…months sight
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rfoLg %~G)xK?W* 同组票据set of bills
0(HUy`]> 1[mX_ }K 8*6U4R .y|* 单张汇票sola of exchange||sole of exchange
o5A@U0c_ rr9N(AoxW k${25*M!3 Un@d Wf6' 远期汇票usance bill||bill at usance
5_0Eh!sx 8,=,'gFO
mM!Gomp qgDd^0 长期汇票long bill
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1 o yK'h9Wt1 [Vc8j&:L 短期汇票short bill
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op 9x23## s |!,;IoZ 'HzF/RKh 逾期汇票overdue bill
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e1@o\] 4*P#3 B'@V 宽限日期days of grace
J>TNyVaoQ U]ynnw4 kq8.SvIb GO2mccIB 电汇telegraphic transfer (T.T)
xG/B$DLn n#|ljC X @RS
/ +0_e a~{ 邮汇postal order||postal note (Am.)||post office order||money order
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&N:Iirg u0zF:: 本票promissory note (P/N)
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?I{L^j^#4 N?`V;`[ 押汇负责书||押汇保证书letter of hypothecation
FUzN}"\1 rP|~d}+I ( RO-~- z?dd5.k 副保||抵押品||付属担保物collateral security
GZH{"_$ 2. '` mGu @Q
teC@k E@,m+ 担保书trust receipt||letter of indemnity
,.9k)\/V /9ctmW1!< _Z7`tUS-j 'b)qP| 承兑||认付acceptance
iR?}^|] 2Pow-o*r O,6Wdw3+-3 76H>ST@G| 单张承兑general acceptance
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bd]9kRq1K 5EU~T.4C< v{d$DZUs 有条件承兑qualified acceptance
&^2SdF 5`Q j< Jvc:)I1NE7 0vETg'r 附条件认付conditional acceptance
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D.A m8@&-,T vd?Bk_d9k, n{u\t+f 部分认付partial acceptance
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