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。
x[?_F 会计报表statement of account
)l"0:1I g -5qO}^i$a J\{)qJ*jp gTq-\k( 往来帐目account current
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;2 O7K))w 现在往来帐||存款额current accout
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eBDo 销货帐account sales
F0!r9U(( F?dTCa 7]^Cg;EtM: 4v!@9.!vQ 共同计算帐项joint account
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st j[HKC0C6 未决帐项outstanding account
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jab]!eY tyDtwV| y#MLxm 贷方帐项credit account||creditor account
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m\ :vr,@1c 借方帐项debit account||debtor account
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9 应付帐||应付未付帐account payable
L=p.@VSZ ;z?XT\C$ lz*PNT{E nFP2wvFM 应收帐||应收未收帐account receivable
WLpn,8qsY i~.[iZf| }/LYI =UV?Pi*M> 新交易||新帐new account
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aKf{$vg Q\oUZnD$= 未决帐||老帐old account
I45A$nV#Q qYh,No5\;t JTI m`t"d= <,GHy/u\ 现金帐cash account
cC[n~OV 7HJv4\K {7wvC)WW 7^; OjO@8 流水帐running account
$i1A470C y"hM6JI :+5afv} h<M7[p= 暂记帐||未定帐suspense account
4Rm3'Ch C0W~Tk\C2 G225Nz;Y* WU4i-@Bm8 过期帐||延滞帐overdue account||pastdue account
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r2 杂项帐户sundry account
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OR9+ \.a .'l 详细帐单||明细表detail account
nc~d*K\! hyKg=Foq QL2y,?Mz7 XgKG\C=3 呆帐bad account
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,E ss{= ::# 会计项目title of account
N^]>R:Stu ;QQ7vo %m) h1/l zjS:;!8em 会计薄||帐薄account-book
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DtG^ b6Hk20+B; 营业报告书||损益计算表account of budiness||business report
&U*J{OP| ~ p.W*skD ()#tR^T -!>ZATL<B 借贷细帐||交验帐account rendered
yn[ZN-H~ 8@KFln )[ pf@}4PN} TQd FC\@f" 明细帐account stated
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>Mz|e(6 |K;Txe_ 与…银行开立一户头to open an account with
qetP93N_* Z_ gVYa "ue$DyN <1+6O[>{ 与…银行建立交易to keep account with
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r&3o~! 0o$HC86w s|j<b#<xQ 继续记帐to keep account
fEG3b#t N HL}~W}!j ([CnYv B=bI'S8\ 与…有交易to have an account with
50GYL5)q kqvJ&7 s!/holu $%%>n^?? 作成会计帐||有往来帐项to make out an account with
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EKd3$(^ )cKtc 清算||清理债务to make up an account
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Q4m #f3 ;}1( bjPbl2K 清洁帐目||与…停止交易to close ones account with
B+e_Y\Bu +:]Aqyc\ RD$tc~@UB EdAR<VfleA 结帐to close an account
#}!>iFBcH ]6BmCh U 'CfP9= 5\ w=(c9A 清理未付款to ask an account||to demand an account
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%- ZR~* |aS~"lImh 结清差额to balance the account with
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HR^0& 清算to settle an account||to liquidate an account||to square an account
9]L! . ;o)=XEh8P iRUR4Zs "37@Zt 审查帐目||监查帐目to audit an account
YQ@dl P~\a)Szy V%BJNJ ,_Qe}qFU 检查帐目to examine an account
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|K=%jr[ c}IX" 转入A的帐户to charge the amount to As account
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<84C tv hJ;f1dZ7} GX7 eRqz > 以计帐方式付款to pay on account
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h0F0d^W. *>aZc:: *K+jsVDY 代理某人||为某人on ones account||on account of one
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= YN%=Oq 为自己计算||独立帐目on ones own account
3?.1~ "-J vo(g0Au) I|KY+k> / `26V`%bPkr 由某人收益并负风险on ones account and risk||for ones account and risk
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由某人负担for ones account||for account of one
4_Qa=T8 0" U5oP[ $` Z>Lm* +36H%&! 按某人指示||列入某人帐户by order and for account of one
z(g%ue\ SON^CvMs{ KInUe(g<9M ^))PCn_zb 列入5月份帐目for May account
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TG:I@|C E-UB -"6 !,cQ'*<W8- FOOQ'o[} 编入某中帐项下to pass to the account of||to place to the account of
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`.'-iq MU_!&(X_ &mN'Tk 寄出清算书to send in an account||to send in render an account
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,@ FxZl 支票薄cheque book
&`9j)3^J. L;/9L[s, J[e} zKIGWH=qqm 支票陈票人cheque drawer
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E+ ]Nnxnp 持票人cheque holder
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%- 9@:BK;Fi nd.57@*M VZ\O9lD 不记名支票cheque to bearer||bearer cheque
B$cOssl F(#ha J$> x&at^Fp lVP9= 记名支票||认人支票cheque to order
>vUB%OLyP h/,R{A2mO QB!jLlg( CPVzX%= 到期支票antedated cheque
8O,?|c=> h,^BC^VU9- ^#]c0 Z:K+I+:t
未到期支票postdated cheque
)VNM/o%Q ZB-QABn 2zz,(RA H5~1g6b@ 保付支票certified cheque
59V#FWe- js~tKUvg Ve)ClH/DW ~|h lE z 未获兑现支票,退票returned cheque
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NwguP 横线支票crossed cheque
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cJ$ X:>$8 ^gS 普通横线general crossing
z<hFK+j,'^ yH^f\u0 Q8p=!K m+?N7 特别横线special crossing
R,%_deV\( C\7u<2c qP7G[%=v c7\VTYT 空白支票blank cheque
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;&oy 失效支票,过期支票stale cheque
w!\3ICB Av o|v> n0Go p^3 C}q>YRubZ 普通支票open cheque
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g5i#YW 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
zN%97q_ Y6A;AmM8 /%!~x[BeJ> iwU[6A 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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PA WWNu:, LEZ&W;bCo 支票换现金||兑现to cash a cheque
/;Yy@oc xST4}Mb^f rFey4zzz =LI:S|[4 清理票款to clear a cheque
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ax\[ iCP~O IxOc':/jY 保证兑现to certify a cheque
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}n GKZN}bOm\ :_xh(W+2< 填写支票数额to fill up a cheque
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F 支票上划线to cross a cheque
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IM9/: l+[czb~ 开发支票to make out a cheque
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&U&E| 7O)" ` 签发支票,开立支票to draw a cheque||to issue a cheque
/7/0x ./{ 2 0tO#{Li d(;4`kd*N Xgat-cy'DA 透支支票to overdraw a cheque
dU_;2#3m T2=HG Z rjk ( X|R* [=uIb._Wv 背书支票to endorse a cheque
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~`V7B2Y 请付票款||清付票款to pay a cheque||to honour a cheque
r2\c'9uH 8 lT{1ro ]*N1t>fb !yJICjXj 支票退票to dishonour a cheque
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.`T l; 拒付支票to refuse a cheque
8)j@aiF` 3n]79+w@z n V&cC FX}Gt= 拒付支票to stop payment of a cheque
8b(!k FxD ,Nm$i"Lg O;uG?.\ Bc5+ss 提示要求付款to present for payment
vB0RKk}d5 [?0d~Q(R# F3Maqr y j;0vAf 见票即付持票人payable to bearer
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%;R?c /F)H\* u<xo/=Z 支付指定人payable to order
Na{Y}0=^y B1!kn}KlL{ nz]&a1"& U/ od~29 已过期||无效out of date||stale
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% a dT|vYK}\ nh+l78 请给出票人R/D||refer to drawer
k[j90C5 Smw QET<H 4T6 {Y ^h' Sla 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
qet>1< ^D%Za' =c.5874A` Fh$slow4! 文字与数字不一致words and figures differ
c2nKPEX&5 ^x>Qf(b 4GdX/6C. SRIA*M.B} 支票
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obgu 时间已过account closed
O^Q7b7}y ED>prE0 kR CQv-* s$ENFp7P 更改处应加盖印章alterations require initials
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O/s$SX%g 时间已过effects not cleared
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S8[=S 停止付款payment stopped
Q_-_^J \>LnLH( ~c^>54 C?v[Z]t 支票毁损cheque mutilated
!G^L/?z3 jp8@vdRg !U9|x\BqJ2 ,mhQ"\ +C 汇款||寄钱to remit||to send money
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00v&lQBW 寄票供取款||支票支付to send a cheque for payment
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;toI $vC1 K5sLk 寄款人a remitter
IW 21T m(RXJORI {^(ACS9mL \$0F-=w`8 收款人a remittee
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1p$n *.L81er5~ 国外汇票foreign Bill
x~xa6 'WaPrCw@Mf m'P1BLk Eskb9^A 国内汇票inland Bill
M@ed>. 06$!R/K ?\C"YG69T 'smWLz} 跟单汇票documentary bill
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>z 空头汇票accommodation bill
WVVJ q _-7i _g1b{$ (Qa/EkE^*w 原始汇票original bill
$O9^SB :0s]U_h T&Lb<'f c478P=g=5 改写||换新票据renewed bill
ZPbpp@, EwOV;>@T? TMYd47 X]P:CY 即期汇票sight bill||bill on demand
D9j3Xu ]\7]%( } CeCc0M v|U(+O …days after date||…days after date…日后付款
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nKhI -_`>j~ /_`lz^ 3B1cb[2y …months after date||…months after date…月后付款
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G!0 {&"N%;`Q ?O>V%@ ) $PDo
7# 见票后…日付款…days after sight||…days sight
^tXJj:wtS )/z@vY +nJUFc 7)s^8+ 见票后…月付款…months after sight||…months sight
D1__n6g[ Q=]w !I\ e o pD5 9(@\&>) 同组票据set of bills
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) %} u9N 1pZ~ ^Vpq$'! ~Q\3pI. | 单张汇票sola of exchange||sole of exchange
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kV\m) )b:7-}d Y 'ow 远期汇票usance bill||bill at usance
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Kpl ,v{rCxFtvU SLh(9%S; #FNcF>3> 长期汇票long bill
?]*^xL;x? lBaR )a-Du$kd o93`|yWl 短期汇票short bill
1R,: -?0qf,W. (;q;E\Ejq ({q?d[q[ 逾期汇票overdue bill
NgY=&W, ^Y'HaneoM Vv ?-"\Z> <TP=oq?I/ 宽限日期days of grace
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UrQ +t?3T-@Ks [<6S%s ypy
68_xyW 电汇telegraphic transfer (T.T)
CO`_^7o9( v61[.oS DK$s&zf -q*i_r:, 邮汇postal order||postal note (Am.)||post office order||money order
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*/ 本票promissory note (P/N)
"OdXY"G PBp^|t]E> W' s !Ze5)g%H 押汇负责书||押汇保证书letter of hypothecation
GgB,tam{p HbxL:~:}J k<"oiCE [Lzw#XE 副保||抵押品||付属担保物collateral security
Wh.?j>vB ;t|Ii8Ne m5r7 j!7{|EQFcl 担保书trust receipt||letter of indemnity
7BJzMlJ1Y c5u@pvSP kYjGj,m" 9;B0Mq
py 承兑||认付acceptance
[_Qa9e =_:et0 6,0_)O}\b 5.MGaU^Z$ 单张承兑general acceptance
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%*L:sTj( 有条件承兑qualified acceptance
P7{gfiB [m|YWT= 6x%h6<#xh* k@z,Iq8 附条件认付conditional acceptance
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.p e( lP 部分认付partial acceptance
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