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。
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\X ,a5Un 会计报表statement of account
K~vJ/9"|R P0}{xq'k9v ?LmeZ}K FHQ`T\fC$@ 往来帐目account current
,M.}Q ak^ 0>Snps3*Z ah:["< z< v,ZYh w 现在往来帐||存款额current accout
wpM2{NTP 2$5">%? }6%XiP| 'w
k,t^) 销货帐account sales
cl4z%qv* Q}@t' @@H_3!B%4v JE-*
o"& 共同计算帐项joint account
]}!@'+= G-T^1? ;7z6B|8 XqmB%g( 未决帐项outstanding account
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5"k%v| 8xO 49Jnp>h 贷方帐项credit account||creditor account
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z 借方帐项debit account||debtor account
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bY, 应付帐||应付未付帐account payable
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F 应收帐||应收未收帐account receivable
Y 3ApW vS mp8GHV D8wf`RUt P 0.cF]<m 新交易||新帐new account
C K7([>2 \~hrS/$[$ 89LD:+p/ p3U)J&]c6 未决帐||老帐old account
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psUOY Pz2 b R|C` 现金帐cash account
|X8?B= nv:Qd\UM QgqJ # skcyLIb 流水帐running account
$CE dJ+0z zkRAul32| (lM,' d. vNiq,` 暂记帐||未定帐suspense account
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0 U*r54AyP 1<BKTMBq?{ {Ge{@1 过期帐||延滞帐overdue account||pastdue account
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~ k<" ,>-D xS 杂项帐户sundry account
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G 详细帐单||明细表detail account
z{L'7 #<*.{"T d&NnpjH}c :VT%d{Vp_ 呆帐bad account
$t;:"i> S1|u@d' 2o?j{K $NVVurXa 会计项目title of account
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3<^Up1CaZ ))=6g@( 会计薄||帐薄account-book
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uBRlvNJ 营业报告书||损益计算表account of budiness||business report
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8H$ F\DiT|?} #"UO`2~`l D m0)%# 借贷细帐||交验帐account rendered
' 4FH9J 2#.s{ Bv C1D:Xi- 3lp'U&3`5 明细帐account stated
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f`hZb unFRfec{ lJdBUoO 与…银行开立一户头to open an account with
D -tRy~} O{l4 f:51 ]:gW+6w"C AmF[#)90P 与…银行建立交易to keep account with
AO7[SHDZ +F)-n2Bi 2GptK"MrD Q6HJ+H-Ub 继续记帐to keep account
Xq;|l?,O t%Jk3W/f /i,n75/y? qLCNANWnd 与…有交易to have an account with
#sw4)*v 9-pt}U I<#X#_YP LaQ7A,
] 作成会计帐||有往来帐项to make out an account with
*tUOTA 3L 2f[;U" I}_}VSG( DquLr+s~ 清算||清理债务to make up an account
&4:R(]| Cy[G7A% Z^|N]Ej vxmX5. 清洁帐目||与…停止交易to close ones account with
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bhiu \U$:/#1Oe Jc#D4e1# 结帐to close an account
T01Iu LI%dJ*-V |6Q5bV ,
-Hj 清理未付款to ask an account||to demand an account
!i"zM} ]CzK{-W ii?T:T@ p^8a<e?f~f 结清差额to balance the account with
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f&0s 清算to settle an account||to liquidate an account||to square an account
hWy@?r. s`$}xukT S"&Gutu3o +Vk L?J 审查帐目||监查帐目to audit an account
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\@Zf} 检查帐目to examine an account
VO0:4{- ]Kt@F0U<o o-=|}u]mz G!Brt&_' 转入A的帐户to charge the amount to As account
D|ceZ <9x d^=)n-!T }&vD(hX
JQQ[jl; 以计帐方式付款to pay on account
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u 代理某人||为某人on ones account||on account of one
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EFz 为自己计算||独立帐目on ones own account
t1w]L zcP=+Y)YA O.+J%], DKjiooD 由某人收益并负风险on ones account and risk||for ones account and risk
_8.TPB]no W_}j~[& W4o8]&A ':(AiD -} 由某人负担for ones account||for account of one
`PbY(6CF ^t})T*hM0 cA Nt7 r0}x:{$M 按某人指示||列入某人帐户by order and for account of one
O]tR~a A1prYD 4;AF\De J3mLjYy 列入5月份帐目for May account
&b|RoPV Odo)h 7Vy_Cec1 B/;>v 编入某中帐项下to pass to the account of||to place to the account of
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}THm 9I/l+IS"X b,^ "
-r 寄出清算书to send in an account||to send in render an account
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b WNa6x K[icVT2v~ G*4I;'6 支票薄cheque book
@MOQk qGA|.I9, ;d}>8w&tfy zb{79Os[B 支票陈票人cheque drawer
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rp4D_80q 持票人cheque holder
RFRXOyGz$ 59zWB,y(P B{)#A?Rh. u:APGR^ 不记名支票cheque to bearer||bearer cheque
X|a{Z*y;r* nriSVGi P*!`AWn 7<)H?;~; 记名支票||认人支票cheque to order
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YQS fk 到期支票antedated cheque
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%sM 未到期支票postdated cheque
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iTP:8 4m<]qw 保付支票certified cheque
@.7/lRr@bp ')v,<{ 6m$X7;x} F:m6Mf7L 未获兑现支票,退票returned cheque
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F{jxs/~ |^-D&C(Eu y!1X3X,V 横线支票crossed cheque
MU$tX A{s-g>s / ]8e[t>!f 6agq^wI 普通横线general crossing
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]6M<c[H> OpaRQ= o:{Sws(= 特别横线special crossing
bRu9*4t T!]rdN! =J1V?x=l@ _h<rVcl!wX 空白支票blank cheque
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/ PR"x&JG@ 失效支票,过期支票stale cheque
sAc1t` /!0&b? -m}'I8 8$~oiK%fw 普通支票open cheque
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&TZ {{G3^ysa t)j$lmQn XB!qPh. 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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?' G4c@v1#%. #qVTB@d 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
!@lx|=# /lR*ab P@@MQ[u?!. )!0}<_2 支票换现金||兑现to cash a cheque
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y ]t19G+ eikZ~!@ lt-3OcC 清理票款to clear a cheque
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|z 保证兑现to certify a cheque
Ee MKo =iB[sLEJ zlP{1z;nV G~y:ZEnN[ 填写支票数额to fill up a cheque
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"!p ,ASNa^7/> 支票上划线to cross a cheque
Fk49~z ! 7V>gWhR IT:WiMDQ} Y`8)` 开发支票to make out a cheque
*g*"bi* _*UI}JtlS aPlEM_escS 3PvxU|*F 签发支票,开立支票to draw a cheque||to issue a cheque
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WKJ37od mlc8q s (hOD 透支支票to overdraw a cheque
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>69,w 背书支票to endorse a cheque
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}a! c`x4."m '^m'r+B" 请付票款||清付票款to pay a cheque||to honour a cheque
r'nPP6` 7:F0?l* F&uiI;+zJ P9m 支票退票to dishonour a cheque
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;&5 9h+Hd&= 拒付支票to refuse a cheque
j5R0e}/r l'4 <^q B.4e4%BBS l?"^2in. 拒付支票to stop payment of a cheque
5\zR>Tg". s%y<FXUj >n/0od9 ~Y
f8,m 提示要求付款to present for payment
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A\QW8Sd >lM/\HO2 pHb,*C</ 见票即付持票人payable to bearer
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X /,uxj5_cT 支付指定人payable to order
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#gI1(uL p@q20>^u 已过期||无效out of date||stale
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UMF^ CLZj=J2 2HVqJib4Yn 请给出票人R/D||refer to drawer
/L2ZI1v 7;@YR `L$Av9X\ ?uc]Wgw"s 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
ORKJy)*" p q?# X0 Ep;?%o ,G > .}G[C 文字与数字不一致words and figures differ
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GGwwdB\x' 支票
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p`&{NR3+ 时间已过account closed
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:Kyr}- 更改处应加盖印章alterations require initials
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D->E& # 时间已过effects not cleared
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He4q-\ht Q ijO%) ~FI} [6Dd 支票毁损cheque mutilated
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k7-(; ~ cu+QR) <MO40MP 汇款||寄钱to remit||to send money
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t+a- 寄票供取款||支票支付to send a cheque for payment
nWYfe-zQxg nx`W!|g$` {hO|{vz LM"b% 寄款人a remitter
4u|6^wu.I &SZAe/3+ PMQ31f/zf R. ryy 收款人a remittee
xXV15%& T3)m{gv0` @$QtY(a |`wJ
{- 国外汇票foreign Bill
b[n6L5P5m2 A1zV5-E/ )086u8w )y XxB% 国内汇票inland Bill
8BS$6Pa rY6bc\?`x fB; o3!y { iLr$89 跟单汇票documentary bill
1U~'8=- |~D~#Nz blbzh';0} xr)m8H 空头汇票accommodation bill
aC'#H8e|j ,tBc%&.f ac4dIW{$3 m
p]UUpt 原始汇票original bill
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Si#XF[/ aJNsJIY+ 改写||换新票据renewed bill
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BGE 即期汇票sight bill||bill on demand
/8(t: exm*p/ 8=sMmpB 7u T:j!a{_| …days after date||…days after date…日后付款
6ozBU^n <8Q?kj 37,)/8]lG `jFvG\aC …months after date||…months after date…月后付款
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xUP !jJH}o/KW 见票后…日付款…days after sight||…days sight
'-X913eG! dNs<`2m }5;3c % 2ld0w=?+eu 见票后…月付款…months after sight||…months sight
5HbPS%^. :}w^-I" +@oo8io [SLBA_d 同组票据set of bills
m4T`Tg#P laFF/g;sRC QW%BKF! ]
i\a[3 单张汇票sola of exchange||sole of exchange
T/l2B1 [+$o`0q;N? 8|#p D4e lhV'Q]s@6 远期汇票usance bill||bill at usance
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ec Vt,"5c MU&P+Wr b<rJ@1qtJ 长期汇票long bill
qg@Wzs7c~ al\ R(\p| =}AwA5G M}6? |ir 短期汇票short bill
4mzWNr>fb V0WFh=CM@ ?l<u %o *[_>d.i 逾期汇票overdue bill
eqE%ofW [HhdeLOX DPsf] m)9qO7P 宽限日期days of grace
!23#Bz7 )TcW.d6 &ExYul Z-+p+34ytq 电汇telegraphic transfer (T.T)
K:eP Il{JE Ot}
E =#<TE~n2( ojH-;|f 邮汇postal order||postal note (Am.)||post office order||money order
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`-OM f[/E $r99J 本票promissory note (P/N)
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Ut 押汇负责书||押汇保证书letter of hypothecation
93d ht 29#;;n}p v(t?d [Hww3+~+ 副保||抵押品||付属担保物collateral security
=kvYE,,g_ =e,2/Ep{i m+Yj"RMx& `_'I 9,.a 担保书trust receipt||letter of indemnity
i=<N4Vx b='YCa q<b;xx pFg9-xd% 承兑||认付acceptance
q*<Df=+B 1qb 3. $CVbc% {=><@]N 单张承兑general acceptance
s!2pOH!u T%xB|^lf X]
/r'Tz }IGr%C(3% 有条件承兑qualified acceptance
-_ [Z5%B a-,BBM 8| Ss&R!w9p !58-3F%P 附条件认付conditional acceptance
dHnId2@# #{l+I(M H0s,tTK8 y@G5I>v 部分认付partial acceptance
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