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。
6Ou[t6 会计报表statement of account
HE3x0H}o> e'dZ2;X$zo &P>a "C]_pWk 往来帐目account current
S&~;l/ yzz(<s:o/ vrXNa8,L lLuAg ds` 现在往来帐||存款额current accout
o&rNM5: ~)!vhdBe =bb )B( 4+au6ABy 销货帐account sales
],Y+|uX-> WSV% Oy3V %<'
PSri )}T0SGY 共同计算帐项joint account
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K!<-Oz" 未决帐项outstanding account
hgF4PdO1e 'U4@Sax, = k>ygD_ qISzn04 贷方帐项credit account||creditor account
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,(Ww > 0NDlS%Q: @m ?&7{y#? 借方帐项debit account||debtor account
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U 应付帐||应付未付帐account payable
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yW! W8s/" 应收帐||应收未收帐account receivable
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(vt0~b 新交易||新帐new account
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HvL @`#"6y? 未决帐||老帐old account
j?9fb `1)n2<B @1G`d53N he1W22 现金帐cash account
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d:S 流水帐running account
@;H1s4OZ pbb6?R, )K^5+oC17 5K % 暂记帐||未定帐suspense account
MbeO(Q $Xr9<)?, %y}l^P5z ]NgEN 过期帐||延滞帐overdue account||pastdue account
G/5]0]SO ^J$?[@qD E0Jk=cq !aub@wH3 杂项帐户sundry account
6 N.+ Af _yb`W? ImVHX~qHJ h$eVhN&Vv 详细帐单||明细表detail account
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cY mBZg(TY pUXszPf p-;I"uKv 呆帐bad account
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4 .~Z@y# gzDNMM 5W=jQ3 C 会计项目title of account
nI6[y)j wth*H$iF C [h^bBq z^r 会计薄||帐薄account-book
t)/:VImY woCFkO;'O JHZ`LWq zV8^Hxl 营业报告书||损益计算表account of budiness||business report
z4yV1 8f0Ytfhw Us*"g{PQ YjM_8@< 借贷细帐||交验帐account rendered
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:pZWFJ34{ 明细帐account stated
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{'kK f~NGIlgR nm597WeZp 与…银行开立一户头to open an account with
N}tiaL4 %+,7=Wt- #^ cmh 8S_v} NUm 与…银行建立交易to keep account with
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:EJ a9 CK4Kg 2'6:fr=R 继续记帐to keep account
YzD6S*wb DNN60NX 5Q ;5fq[v^P: ~Uz1()ftz 与…有交易to have an account with
;=[~2*8 5,<:|/r 'U"ub2j 8={"j 作成会计帐||有往来帐项to make out an account with
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/; ZdP2}w ;^K4kK&f 清算||清理债务to make up an account
K !MIA ,:e##g~k j>70AE3[8 17nONhh 清洁帐目||与…停止交易to close ones account with
sZ!/uN!6 *&VqAc%qD .^%!X!r JNYFu0 结帐to close an account
gADEjr*H &b#O=LF qd7 86~ 3:;2Av2(X. 清理未付款to ask an account||to demand an account
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x 9<ev]XaSl U[Pll~m2b "7*cF>FE 8 结清差额to balance the account with
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BVFz~ xxlYn9ke 清算to settle an account||to liquidate an account||to square an account
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7Q>*] P,ox))+6 审查帐目||监查帐目to audit an account
'<35XjW ^mu?V-4 p+;[i%` 6] ~g*]T 检查帐目to examine an account
l$_Yl&!q$ k>8,/ AZd +H7lkbW S]7RGzFe 转入A的帐户to charge the amount to As account
%S<0l@=5`l 3\xvy{r ?>_[hZ YuZxKuGy 以计帐方式付款to pay on account
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/!B` #sOkD L%[om c? 代理某人||为某人on ones account||on account of one
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lMi ib4 shaN` W+&w'~M 为自己计算||独立帐目on ones own account
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vj+x( 5s >UM@}) 由某人收益并负风险on ones account and risk||for ones account and risk
^b{w\HZ Qg \OJmv P+m{hn~% MVGznf? 由某人负担for ones account||for account of one
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,<[Q/:}[ +[MzF EE[ 按某人指示||列入某人帐户by order and for account of one
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i<|b 列入5月份帐目for May account
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p*T`fOL O<0G\sU t,*hxzD" 编入某中帐项下to pass to the account of||to place to the account of
7j&iHL Ylc[ghx 6]=R#d 7U kvzGI>H: 寄出清算书to send in an account||to send in render an account
m'))prl M(l>^N8W8 t,mD{ENm& fh0a "#L{ 支票薄cheque book
ZgN )sVJ vjy 59m +ht -Bl wzr3y}fCe 支票陈票人cheque drawer
0-ISOA& #S57SD _H:mBk,, 9oly=&lJ 持票人cheque holder
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Hm' : Gp,d*M r sf +dC 不记名支票cheque to bearer||bearer cheque
gK {-eS Hshm;\' Jww LAQ5 S\"/=|\ 记名支票||认人支票cheque to order
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#K8kz 到期支票antedated cheque
1}A1P&2> rkF]Q_'`t; }B{bM<dF #
$&!)13 未到期支票postdated cheque
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ez@j (Kl96G<Wej nE!h&}( 保付支票certified cheque
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i W0n/B&C 未获兑现支票,退票returned cheque
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QT 横线支票crossed cheque
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u;E@`h;x Yx4TUA$c' wAC*D=Qj [89qg+z 普通横线general crossing
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? Xb8B5 Q/oe l'O*x 特别横线special crossing
$q_e~+SXT 6xk~Bt `:hEc<_/ _^+z2m+~N 空白支票blank cheque
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M=Y}w? 失效支票,过期支票stale cheque
^oNk}:> [42vO f>LwsP %A@Q %l6 普通支票open cheque
1bW[RK;GE g3r4>SA |a7W@LVYD
Jx#r 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
[X +E ?&Zfb XUf]gQu3= Ba=P 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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mXwuA5 .G"UM>.}d MO7:ZYq 支票换现金||兑现to cash a cheque
W2CCLq1( . zM n9.` 5BH7/ }yde9b?F 清理票款to clear a cheque
>"^H"K/T K8,fw-S% DOi\DJV! ich\`j[i 保证兑现to certify a cheque
?nW K s vWbf5? ,uEi*s> Ey5E1$w%& 填写支票数额to fill up a cheque
Tvd=EO bERYC| 4%h@K(iN m2!y;)F0 支票上划线to cross a cheque
5ZG-3qj %G~f> J|k~e,C *],]E; 开发支票to make out a cheque
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:Pj V~rF`1+5N sq6|J])GgU ?S9!;x< 签发支票,开立支票to draw a cheque||to issue a cheque
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Y %]/O0#E3Kz %xE9vN; 透支支票to overdraw a cheque
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`WDN T0@M 0E9LZOw4T XWQp-H. 背书支票to endorse a cheque
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1b)^5U ; $0[T=9q <+ a8K"Z-LlQ 请付票款||清付票款to pay a cheque||to honour a cheque
vM5u]u! :Gyv%>. 6 /T_+K.k vh8{*9+ 支票退票to dishonour a cheque
RIXUzKLO -3 } tlo"tl_] h(aF>a\Z 拒付支票to refuse a cheque
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0 8 Zy`Z 拒付支票to stop payment of a cheque
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VPf I 2JE@? W (N@`^ 提示要求付款to present for payment
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Xrpzc~( 见票即付持票人payable to bearer
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g.LD7&/ " $5J7 支付指定人payable to order
+'qzk>B V9 <!pMj .VF4?~+M- n dRy&[f7 已过期||无效out of date||stale
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\}nX1 IZ /M d@C 请给出票人R/D||refer to drawer
D0(QZrVa so h3d 7o?6Pv%HJC @C40H/dE 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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yE3g0@* c!@g<<}[( 文字与数字不一致words and figures differ
J[fjl6p xmz83Ll9 qv<[f=X9| +.UdEIR";M 支票
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=VkbymIZ4y 时间已过account closed
/I~iUND"G )cc:Z7p k?|l;6 wkm;yCF+ 更改处应加盖印章alterations require initials
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|}paa 时间已过effects not cleared
b;#Z/phix ?[Xv(60] tiJY$YqA f,Vj8@p)x 停止付款payment stopped
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y (C/2shr 8 DYlu`j_ux 支票毁损cheque mutilated
&i*/}OZz w4Nm4To !gv/ jdF d*ch.((- 汇款||寄钱to remit||to send money
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y@pAeS, 寄票供取款||支票支付to send a cheque for payment
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Kc4\ 寄款人a remitter
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j E Ht,_<zP; -d?9Acd 收款人a remittee
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("Q#Ueq HIP6L,$ &U:bRzD U%3d_"{; 国外汇票foreign Bill
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f]p K@lZuQ.1 国内汇票inland Bill
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跟单汇票documentary bill
Oz{.>Pjn^o w7NJ~iy 8:hUj>qx |UvM[A|+ 空头汇票accommodation bill
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GK05w 原始汇票original bill
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J`q |r*btyOJk e _\]Q- 改写||换新票据renewed bill
X^mvsY Oo{+W5[ ncS.~F 't".~H_V 即期汇票sight bill||bill on demand
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5zXw0_ $c4Q6w EIO!f[]o …days after date||…days after date…日后付款
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5|2v6W!e |}zv CD $#ks`$vM …months after date||…months after date…月后付款
F?=(4Pyvu b5u_x_us| QF:" >G WS6pm6@A*! 见票后…日付款…days after sight||…days sight
qGG 9!sx Rt!G:hy7 lN94 b3_W 见票后…月付款…months after sight||…months sight
]eA< ldcYw@KQ 3\FPW1$i|[ D)z'FOaI 同组票据set of bills
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> "5Oi[w&F5 K%9PIqK?4 Sqj'2<~W 单张汇票sola of exchange||sole of exchange
I,dH\]^h= pC,MiV$c" }5dYmny .Lz\/ OS 远期汇票usance bill||bill at usance
PZ2$ [s0W xzF@v>2S+ b%>vhj&F xi=Z<G 长期汇票long bill
| ZBv;BW q)R&npP7 lV!ecJw$ !FOPFPn 短期汇票short bill
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{`fhcEC X}b%gblx 逾期汇票overdue bill
|__\Vn sl^i%xJ|l' g+8{{o= F`,XB[}2 宽限日期days of grace
UlQZw*ce *=i|E7Irg J1DX}h] D-*`b&i48 电汇telegraphic transfer (T.T)
K~**. NF-n )f]E<*k'E QUd`({/@: w^tNYN,i 邮汇postal order||postal note (Am.)||post office order||money order
,aS6|~ac4 m@o/ W |GgFdn`> FEgM4m.(G< 本票promissory note (P/N)
lot
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hwJjSZ0 5]cmDk 押汇负责书||押汇保证书letter of hypothecation
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副保||抵押品||付属担保物collateral security
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(e @? 4- v!(BS, 担保书trust receipt||letter of indemnity
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vj}G o>x*_4[ 承兑||认付acceptance
[)U|HnAJ hX4&B @8X)hpHf )70-q yA 单张承兑general acceptance
9%aBW7@SK yHL 2! 6J[ {?, $/</J]2`; 有条件承兑qualified acceptance
j4H]HGHv CDcZ6.f \C;
cs&\Q {HPKp&kl 附条件认付conditional acceptance
y]$%>N0vLX Sw HrHj s0,c4y ) jBPt& 部分认付partial acceptance
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