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。
EqyeJq . 会计报表statement of account
sc|_Q/`\. ?HTjmIb *'OxAfa#x ]=.\-K 往来帐目account current
CKtB-a $56Z#'(D qHsUP;7 6FUw"|\u{ 现在往来帐||存款额current accout
+awW3^1Ed {G|,\O1 3;)>Fs; B.wYHNNV 销货帐account sales
0]>u)% P7J>+cm K\>tA)IPSV {kp-h2I, 共同计算帐项joint account
VcAue!MN iDN;m`a l/BLUl~z #,S0HDDHn 未决帐项outstanding account
ZtV9&rd7 _]04lGx27 * 1T& &Flglj~7l 贷方帐项credit account||creditor account
^g*pGrl# 5j:0Yt INcg S MM QZ4v/Ou 借方帐项debit account||debtor account
s4G|_== $iI]MV%= kv8Fko WzAb|&? 应付帐||应付未付帐account payable
A54N\x, y]2qd35u_A &yGaCq;0 {SwQ[$k=_ 应收帐||应收未收帐account receivable
%dJX-sm@ n/DP>U$I& @*}D$}aR'V {xwm^p(f 新交易||新帐new account
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$>*3/H ;E@G`=0St 未决帐||老帐old account
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q:l>O5 HKF H/eV J+[_Wd 现金帐cash account
W^fuScG)c H:!7: Z&ZP"P4 qi;f^9M% 流水帐running account
SPN5dE.@ aT_&x@x TS /.`.gT 'I_Qb$ 暂记帐||未定帐suspense account
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7u 过期帐||延滞帐overdue account||pastdue account
="x\`+U J%x6 }~#pEX~j* Em?d*z 杂项帐户sundry account
:q=%1~Idla $P>`m$(8 j2Tr$gx< @|<<H3I 详细帐单||明细表detail account
Xua+cVc\y j]*j}%hz EG0WoUX| *_R]*o!W' 呆帐bad account
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Bo3
` 会计项目title of account
+u!0rLb n9@ of jZh';M8" rrQQZ5fh b 会计薄||帐薄account-book
kjEEuEv '6Ay&A3N] SxdE?uCUS "
Om[~-31 营业报告书||损益计算表account of budiness||business report
i-bJS6 ,stN ObLly%|i b`)){LR 借贷细帐||交验帐account rendered
/GIxR6i f` :i.Sr )jkXSTZ yyv8gH 明细帐account stated
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与…银行开立一户头to open an account with
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与…银行建立交易to keep account with
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]| }| J79s2M WA]c=4S {.Z}5K 继续记帐to keep account
P`#Z9 HM4 /I)yU>o Eq$&qV-?( ?shIj;c[ 与…有交易to have an account with
[[>wB[w *H?!;u=8 }e2(T ;3\3q1oX 作成会计帐||有往来帐项to make out an account with
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>86oP& 清算||清理债务to make up an account
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Cl^\OZN\= e&>;*$) 6&bY} i^K 清洁帐目||与…停止交易to close ones account with
UNPezHaz 3dht!7/ %=?cZfFqO cU{e`<xjA 结帐to close an account
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清理未付款to ask an account||to demand an account
]wKz E4Z/ Hir Fl 0Z0:,! Z^]|o<.<I 结清差额to balance the account with
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3' ,WJH}(h"D = M]iIWQ@` -RS7h 清算to settle an account||to liquidate an account||to square an account
cx}Q2S |N}P(GF ccLq+a| -1ce<nN 审查帐目||监查帐目to audit an account
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yaG= j E2cB U{x 检查帐目to examine an account
wjh=Q '@jXbN \MjJ9u `8 Eh =~T9 转入A的帐户to charge the amount to As account
<{2e#Y cs1l~bl ,Z{d.[$ x.3J[=z=> 以计帐方式付款to pay on account
Ee@4 %/v %I-+Ead0i "y_#7K )$`
wIp 代理某人||为某人on ones account||on account of one
UTf9S>HS 3,]gEE3 H"C[&r G!Um,U/g 为自己计算||独立帐目on ones own account
>m#e:[N KN?6;G{ ,RgB$TcE 8E4mA5@ 由某人收益并负风险on ones account and risk||for ones account and risk
$2M#qkik- -s|}Rh?Y B*~5)}1op +,yK;^b 由某人负担for ones account||for account of one
/Nr*`l K"b`#xN(t %e`$p=m
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I8 按某人指示||列入某人帐户by order and for account of one
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{);M vjQb%/LWl m8SA6Y\ 列入5月份帐目for May account
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6 ?UK|>9y}Z 编入某中帐项下to pass to the account of||to place to the account of
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~}!3G p_UlK8rb -AhwI 寄出清算书to send in an account||to send in render an account
"dROb}szn {0;3W7 *dvDap|8W %0$qP0|`3I 支票薄cheque book
xS7$%w[' @ JvPx 0 W`"uu.~f ,o^y`l 支票陈票人cheque drawer
25NTIzI@@ UjOB98Du $t5V=}m> fM #7 y [ 持票人cheque holder
R |f~>JUF C-8qj> #-8\JEn 6Z`R#d #I 不记名支票cheque to bearer||bearer cheque
kPQtQh]y% Yp0/Ab(v d/}SAvtt McoK@q; 记名支票||认人支票cheque to order
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kGL1!=> \`ZW* EtPI 到期支票antedated cheque
wHIj<"2 k"g._|G U|HB=BP 4O:W#bx 未到期支票postdated cheque
p-%|P]& ~>0qZ{3J_ ,+g&o^T
\}~s2Y5j 保付支票certified cheque
tX!nsm1 pA;-vMpMj VdP`a(Yd; 5@hNnh16 未获兑现支票,退票returned cheque
G&;j6<h l AW#<i_Ybf [xh*"wT#g []0mX70N 横线支票crossed cheque
Fb/XC:AD X[2[!)Rk 2"fO6!hh \uME+NF 普通横线general crossing
(Y+N@d bln/1iS P/JK $nb aF|d^ 特别横线special crossing
0aoHKeP 5/gDK+%4D( oo=#XZkk QRLJ_W^&u 空白支票blank cheque
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IvU ~^^ NHq mR8W]'gl.L 失效支票,过期支票stale cheque
](eN@Xi&@ KOg?FmD YF:2>w< rdnRBFt 普通支票open cheque
Z+pom7A"E DFO7uw1 dr{y0`CCN ]O
{u tm 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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/(4/xg 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
`o79g"kxe s cdtWA G5D2oQa=8 k>E`s<3 支票换现金||兑现to cash a cheque
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K hJ5z/5aE; 清理票款to clear a cheque
2X-l{n;> wA`"\MWm 7&O`p(j ;Qi }{;+ 保证兑现to certify a cheque
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< 填写支票数额to fill up a cheque
z"DkFvA )a=/8ofe Je4Z(kj 0 "0jJh^vk 支票上划线to cross a cheque
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WF +Ra3bj l 开发支票to make out a cheque
RA a[t :| 1Q}mf !Y @\(v X ] tLm867`c7 签发支票,开立支票to draw a cheque||to issue a cheque
n,P5o_^: R*1kR|*_) 3Dm8[o$Z DhI>p0* T 透支支票to overdraw a cheque
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k LT+3q%W.UC G>T')A 背书支票to endorse a cheque
^T4Ay=~{ 1'6cGpZY *i$ePVU lS{r=y_0. 请付票款||清付票款to pay a cheque||to honour a cheque
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s*Drf X6 K&A;Z>l,v5 XeUC0K[D 支票退票to dishonour a cheque
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|i9aE #~?kYCtC) 拒付支票to refuse a cheque
-ewQp9)G 9x~-*8aw ]!YtH]} ul5|.C 拒付支票to stop payment of a cheque
E\2Ml@J s[3fqdLP& ySdN;d:q $*~Iu%Az 提示要求付款to present for payment
7CvD'QW / i6no;}j 'bW5Fr>W Yq'4e[i 见票即付持票人payable to bearer
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9U9 }4c/YP"a'E P-z`c\Rt 支付指定人payable to order
p5]_}I`+2 eE:&qy^ RU!?-#* |ek
ak{js 已过期||无效out of date||stale
fu\s`W6f& b#Kq[} *FgJ|y6gk @Gjny BJ 请给出票人R/D||refer to drawer
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z z[!x:# q8` ahIE;Y\j' 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
QocQowz 2:v < qX o<VP'F{p Sgj/s~j~1 文字与数字不一致words and figures differ
c{88m/;eP "G?9b delf
] /8 CY0Ey 支票
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Dm{Ok#@r2 时间已过account closed
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hr 6}&^=^- Z[IM<S9lz 更改处应加盖印章alterations require initials
Gbb\h VWvoQf^+ Lx+`<<_dJ T1~)^qQ #\FT EY!
*6*-WV6 时间已过effects not cleared
@FX{M.. <f%/px%1 H7e / jXcNAl 停止付款payment stopped
!Cb=B #( uj$[o 9O;vUy) !t-K<' 支票毁损cheque mutilated
P/aDd@j i>GdRG&q \|q-+4]@, k=uZ=tUft* 汇款||寄钱to remit||to send money
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7 1X:&*a"5 寄票供取款||支票支付to send a cheque for payment
&va*IR !J#.!}3 j.&
;c'V$. T|+$@o 寄款人a remitter
#O|lfl>} &z ksRX W78o*z[O Ar`\ N1a 收款人a remittee
aL)Hv k: 22vq=RO7Z $c9=mjwH
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% 国外汇票foreign Bill
zPBfiK_hV `vEqj v ADBpX> k /^g* 国内汇票inland Bill
,wTg$g-$ ewQe/Fq C1ZyB"{
ZYKd 跟单汇票documentary bill
Z:^3Fm->+ )k~1, \_>?V5( <(uTst
空头汇票accommodation bill
GC?S];PL T9y768% ; +9(; u\w 2S4c 原始汇票original bill
J";=d4Sd -pX|U~a[ z"qv q\_DJ)qpn 改写||换新票据renewed bill
@#CF".fuN> {g@A> Nx
B+? fp-m.d:| 即期汇票sight bill||bill on demand
2$)mC9 -$m@*L /.)2d8, U%,;N\:_ …days after date||…days after date…日后付款
19w_tSg 9b%|^.B `$f2eB& iP,v=pS6 …months after date||…months after date…月后付款
>F|qb*Tm7 -;<>tq'3` @Q3, bj A`Q
>h{ 见票后…日付款…days after sight||…days sight
j $0zD:ppW IO6MK&R W/a,.M zM\IKo_" 见票后…月付款…months after sight||…months sight
gE1|lY$NL }M?|,N6 l\Cu1r-z A{1
\f* 同组票据set of bills
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[f 单张汇票sola of exchange||sole of exchange
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D\Pv iA&oLu[y3 ^+URv /Go>5B> 远期汇票usance bill||bill at usance
e6o/q)9# '#KA+?@ (<
:mM )FV6, 长期汇票long bill
Dl&PL *b:u*`@ Vv2{^!aZ *^ey]),f54 短期汇票short bill
C)U #T) nZ541o@t9 gh'kUZG
a Q|Nzbmwh 逾期汇票overdue bill
2c"/QT <3)|44.o& \u{Jf'g
~K_ ]N/ > 宽限日期days of grace
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b U{HyxZ|q< Z4\tY^NI 电汇telegraphic transfer (T.T)
I7A7X* ~37R0`C avmcGyL >G<4Ro" 邮汇postal order||postal note (Am.)||post office order||money order
mn(/E/ :a=ro2NH ^M[#^wv, A\Lr<{Jh 本票promissory note (P/N)
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N7gT*B: ^dheJ]n=k SgyqmYTvZw 押汇负责书||押汇保证书letter of hypothecation
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Z/a KBd7|,j =7F E/S )o86lH"z 副保||抵押品||付属担保物collateral security
KSF5)CZ5 hcd!A5 \)uy"+ Z` Tavtr9L0XY 担保书trust receipt||letter of indemnity
RA#\x. gkSGRshf #8S [z5 ` Ewa[Y=+tx 承兑||认付acceptance
9 )ACgz&( [t {vYo ])+Sc"g4k u4go*# 单张承兑general acceptance
'Na|#tPYI 5JO[+> >|v=Ba6R0 .@
4Q kG/ 有条件承兑qualified acceptance
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*K]>} 附条件认付conditional acceptance
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Gb Q_ 部分认付partial acceptance
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