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。
-I6t ^$HA 会计报表statement of account
\RPwSx UU[z\^w| E &%@O V:C u)r:0;5 往来帐目account current
l\Ww^ '3syS
sD&O QY<5o;m` .L;e:cvx 现在往来帐||存款额current accout
QS\wtTXj S-3hLw&? D *PEIsV -])=\n!= 销货帐account sales
2P^qZDG 8I X's<+hK& <-N2<sl u3,O)[qV 共同计算帐项joint account
lsOfpJ 4 83rU $?k]KD aHYISjZ]> 未决帐项outstanding account
j!%^6Io4 vp*+Ckd R?9x!@BV ; Ad5Jk 贷方帐项credit account||creditor account
FY^Nn aH@-"Wi >nih:5J,ja SA=>9L,2 借方帐项debit account||debtor account
_'L16@q NW 2`)e' 1 0c.#9$ _!,
J iOI 应付帐||应付未付帐account payable
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9VEH yS\&2"o cj8cV|8@ 应收帐||应收未收帐account receivable
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Qv$ r<e%;S GrL{q;IO 新交易||新帐new account
;[sW\Ou ~-BF7f6C MePD:;mm^ ;"wCBuXcu 未决帐||老帐old account
=#b@7Yw: @0?!bua_| c[dzO.~ &[.`xZ(| 现金帐cash account
}9'`3vsJ n~* ".ZC'Y <=q}
Nd\ _95296 流水帐running account
senK(kbc 'jtC#:ePK smQ^(S^ Zh<;r;2 暂记帐||未定帐suspense account
2d !'9mA []>'Dw_r k&]nF,f N6Ud(8* 过期帐||延滞帐overdue account||pastdue account
KQdIG9O+6 $1an#~ g>@JGzMLP ??rS h Mu 杂项帐户sundry account
9t"Rw ns V8?}I)#(7 W(s4R,j I &t~o 详细帐单||明细表detail account
y/lF1{}5 XIHN6aQ{X p
T(M>LP83 :gh[BeqQ) 呆帐bad account
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W)TI X*8y"~X|vq IHl q27O 会计项目title of account
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I g`7XE f!Q\M1t) !'7fOP-J] 会计薄||帐薄account-book
k_al*iM>H WSkGVQu nM
)C^$3<t P3$eomX' 营业报告书||损益计算表account of budiness||business report
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^}ooE 借贷细帐||交验帐account rendered
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" aER|5!7(2\ dhl[=Y`
Q 明细帐account stated
n/H
OP KhCP9(A=Qo (L_-!=e ^4y]7p 与…银行开立一户头to open an account with
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w 29R-Up!SVN #x%'U}sF 与…银行建立交易to keep account with
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`bC#% ,b+NhxdZ 继续记帐to keep account
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I|lJ f0Q6sV ZHa =lXj%V^8N 与…有交易to have an account with
97}]@xN= .p`4>XA D7ex{SVA) 2EY"[xK| 作成会计帐||有往来帐项to make out an account with
o9?@jjqH cw;wv+|k o<2GtF1"o 3:%k
pnO 清算||清理债务to make up an account
9N]Xa <3YZ0f f> N!A20Bv jXcJ/g(X3 清洁帐目||与…停止交易to close ones account with
bRC243]g*A ajbe7#} WKf<%
E$ #F*|@ 结帐to close an account
bP,<^zA|X qZoDeN-CC h\m35'v! ><%585 清理未付款to ask an account||to demand an account
Er~ 17$b XGlt^<` yTaMlT| FR(W.5[ 结清差额to balance the account with
> =>/~dIb ~PQ.l\C ]]xKc5CT TyxIlI4" 清算to settle an account||to liquidate an account||to square an account
?M2(80 LyUn!zV$( [)H 6`w Pms@!yce 审查帐目||监查帐目to audit an account
R^Rc!G} ?0b-fL^^+l MsB>3 fV:15!S[ 检查帐目to examine an account
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Xo^8o0xi :WhJDx`j
转入A的帐户to charge the amount to As account
h\RX/C!+ CjdM*#9lW E}^V@ :j> _sjS'*] 以计帐方式付款to pay on account
uL'f8Pqg |5@Ra@0 :\TMm>%q
Xj?Wvt 代理某人||为某人on ones account||on account of one
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(RdJ-, gv!8' DKn !}*N'; Ht`fC|E 为自己计算||独立帐目on ones own account
5zuwqOD* 0'q4=!l , 5'o>Y 6(|mdk`i 由某人收益并负风险on ones account and risk||for ones account and risk
,n|si# HKN|pO3v _S!^=9bJ u09Tlqh0 3 由某人负担for ones account||for account of one
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gqaM<!] >OG189O 0JR/V68$ 按某人指示||列入某人帐户by order and for account of one
cJKnB!iL5 ! FcGa w0QtGQ| QE]@xLz 列入5月份帐目for May account
9#E *o~1 ET*A0rt qLR;:$]Q&8 YOxgpQ:i 编入某中帐项下to pass to the account of||to place to the account of
[o^$WL?c SH*'
< ?o<vmIge (6,:X 寄出清算书to send in an account||to send in render an account
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D2e-b BRFsw`c K'OG-fn;
支票薄cheque book
(6%T~|a ~tUZQ5" IRW0.'Dn
}gSoBu 支票陈票人cheque drawer
1eXMMZ/? Z;+,hR (( 'r'
=%u$1C g$(Y\`zw 持票人cheque holder
gx\V)8Zr qxRsq&_ hV3]1E21" a )O"PA}2 不记名支票cheque to bearer||bearer cheque
92-Xz6Bo9 _z_YJ7A> )L<.;`g4x 2%/F`_XbP 记名支票||认人支票cheque to order
+\dVC,,=^g '!>9j,BJ +o+f\! ]36SF5<0r
到期支票antedated cheque
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288mP]a(v_ &Vj@){ 未到期支票postdated cheque
6Ga'_P: [gzaOP`f jMT[+f
YB*)&@yx 保付支票certified cheque
ZllmaI d%EdvM|) 'O%*:'5k k_g@4x1y* 未获兑现支票,退票returned cheque
F"Dr(V tbQY&TO1 GEPWb[Oa '[
c-$X2Ak 横线支票crossed cheque
2d[tcn$;h] .]9`eGVWj 9G6)ja?W jLFaf#G] 普通横线general crossing
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xOI .)*&NY!nsl nS#F*) 特别横线special crossing
CW`^fI9H N\|B06X l@4pZkdq DzC`yWstP 空白支票blank cheque
pIIp61=$ CXUF=IE mmQC9nZ uVYn,DB` 失效支票,过期支票stale cheque
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m+ {UH45#Ua ?`TQ!m6y s-#@t 普通支票open cheque
ImQ-kz?b kr$)nf #h.N#{9 `&I6=,YLp 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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DB! -cUW,>E mq{Z
Q' E[hSL#0 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
fe\'N4 l>jrY1u padV|hF3(e QeY+imM 支票换现金||兑现to cash a cheque
52^3N>X4X ^uX"04>; zt2#K yS)k"XNb 清理票款to clear a cheque
yO-2.2h VK4UhN2 i<&z'A6&]* i~GW 保证兑现to certify a cheque
02 FLe*zQ [1~3\-Y }?b\/l< !:d\A 填写支票数额to fill up a cheque
`B?+1Gv E;yr46 ,!SbH kFJ]F |^7 支票上划线to cross a cheque
)1 @v<I ZS l K 7|Vpk&.> 0"-H34M<D 开发支票to make out a cheque
UB] tKn 8<Nz34Y C&q}&=3r 4o''C |ND 签发支票,开立支票to draw a cheque||to issue a cheque
MPp:EH d*!H&1L B8cg[;e81 :A#'8xE/ 透支支票to overdraw a cheque
57 Vn- ;J?fK69% aorL ,l q89yW)XG 背书支票to endorse a cheque
lYS4Q`z$ +Kmxo4p WnQ'I=E#~ qvsfU*wo? 请付票款||清付票款to pay a cheque||to honour a cheque
CE183l\ _ru<1n[4~ cB;DB)0P ),<h6$ 支票退票to dishonour a cheque
HDo=W qG F&/}x15 Q<osYO{l 11J:>A5zt 拒付支票to refuse a cheque
G*v,-O kSJ:4! lFU Rlr[uU_ +SRM?av 拒付支票to stop payment of a cheque
aBF<it> +'e3YF+' (d
s*$] XF4NRs 提示要求付款to present for payment
ZDrTPnA[ .bMU$ O1 +c'I7bBr Tq6@
1j6p 见票即付持票人payable to bearer
TI'~K}Te kr
?`GQm "MT{t>< BW)t2kR& 支付指定人payable to order
Yh% $L"-JNS v2#qs*sW8 atFu
KYI 已过期||无效out of date||stale
"%t !+E>nr /Hc0~D4|x nYY' hjZ 7"_gX 请给出票人R/D||refer to drawer
l5k]voG \?\q0o<V$ ;UjP0z m+'X8}GC#O 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
)3_g&& ?@_,_gTQ #KSB% Boa?Ghg 文字与数字不一致words and figures differ
#lm1"~`5 M7lMOG(\ I."4u~[ jr5x!@rb 支票
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#^/&fdK~A 时间已过account closed
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t#g6rh& |7T!rnr 更改处应加盖印章alterations require initials
QO~TuC E~!FEl; 8>jd2'v{ t\+vTvT)RE Ol@
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Ll? 时间已过effects not cleared
pKSVT )6mv7M{ mE]W#?
- r82'3] 停止付款payment stopped
ex2*oqAdX T%F8=kb-9 J_mpI.^Bsf f&>Q6 {*] 支票毁损cheque mutilated
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@le23+q hpym!G 汇款||寄钱to remit||to send money
vi>V6IC4v N|1k6g=0 HgX4RSU [w)6OT 寄票供取款||支票支付to send a cheque for payment
7[V'3 |v{a5|<E T3{qn$t8 cj<j*(ZZ 寄款人a remitter
%P9Zx!i> GRj{*zs T ~t%3G
ZD0Q<8% 收款人a remittee
6i\b& W"WvkW>- ?z60b=f8 5,qfr!hN, 国外汇票foreign Bill
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58MBG&a% 国内汇票inland Bill
*Qg/W?"m ~GS`@IU} crC];LMl/ GYv2^IB: 跟单汇票documentary bill
U1rh[A> n|L.dBAs] G0//P
.# ")(1z@ 空头汇票accommodation bill
Fu m1w Vo(d)"m? `)H.TMI
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"7)h 原始汇票original bill
12E@9s$Z 8'#%7+ "=! WohK,<Or
e[n T'e 改写||换新票据renewed bill
r0j:ll d bU:"dqRm< M* QqiE ZwF_hm=/[ 即期汇票sight bill||bill on demand
2@ACmh g[@]OsX /tP"r}l z6FG^ …days after date||…days after date…日后付款
O*yc8fUI A"z') [N#2uo '1r:z, o| …months after date||…months after date…月后付款
S)$ES6]9/ |TEf? <"c -_pI:K[ l=
!KZaH 见票后…日付款…days after sight||…days sight
Fz)z&WT 4U> }N4=~'R |n67!1 见票后…月付款…months after sight||…months sight
>48zRi\N <r3F*S= D
7H$!(F> |yN7#O-D 同组票据set of bills
t91v%L "vjz $. jt-ayLq M*+_E8Lh 单张汇票sola of exchange||sole of exchange
D,1S-< &Cdk%@Tj]B ]eP&r?B (h|l$OL/ 远期汇票usance bill||bill at usance
(D{9~^EO>a &HZ"<y{j +~02j1Jx |7UR_(}KC 长期汇票long bill
kV6T#RVob B7T(9Tj+Fh T3)/?f?| i+T$&$b 短期汇票short bill
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Z -5d8j<, 逾期汇票overdue bill
|ay W _5} +vBq,'k` d5+ (@HSR RP z0WP 宽限日期days of grace
O\B_=KWDO oC.:mI K
)1K ] z)yxz:E 电汇telegraphic transfer (T.T)
LYkW2h`JQ UFm E`|le ^ ,U9N Nx;U]O6A 邮汇postal order||postal note (Am.)||post office order||money order
Yep(,J~' O,]t. 1V r^VH [c@c HpuHJ#l
本票promissory note (P/N)
GmPNzHDb @q],pD t!AHTtI 6|rqsk 押汇负责书||押汇保证书letter of hypothecation
b,$H!V* QO
cB ]G 8@|+-)t j#9p0[ 副保||抵押品||付属担保物collateral security
t+W+f %=S~[&8C <hkg~4EKc a7)q^;:O 担保书trust receipt||letter of indemnity
959&I0=g" mfIY7DP `BmAu[(e& KaZ*HPe( 承兑||认付acceptance
`)* 1K"``EvNB Ef;_im #
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`W ] 单张承兑general acceptance
~*ZB2 Y<#WC#3= iL)q':xz -z-58FLlO 有条件承兑qualified acceptance
L L7a20 'bN\bbR dMp7 ,{FhF MP-A^QT 附条件认付conditional acceptance
5-0 Ultx|qU |g}!
F- {W62%>v 部分认付partial acceptance
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