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。
'I2[}>mj2 会计报表statement of account
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C~9?Y Ch~y;C&e+r CT<z1)#@^ MY(51)* 往来帐目account current
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sc rss 现在往来帐||存款额current accout
FEV Ya#S jHx\YK@e\ b%VZPKA; Q}g"pl 销货帐account sales
f67pvyy - ^j1G08W CXi:?6OG _m%Ab3iT~ 共同计算帐项joint account
I3}I7oc_ 6/Z_r0^O ]XYD2fR2qA i&)OJy 未决帐项outstanding account
GAh\6ul Enp;-wG:- E*+]Iq1u g12.4+ 贷方帐项credit account||creditor account
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l7 &m TYMpA F 9q!Upr_+ 借方帐项debit account||debtor account
A[:(#iR5-E e_1L J SUsdX[byb ~O3VX75f 应付帐||应付未付帐account payable
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p_^ &uf|Le4 #"[EVF0%1D 应收帐||应收未收帐account receivable
0}g~69Z1= )k4&S{= >h(GmR*xM Xl>ZnI]; 新交易||新帐new account
`?"r\Qo< OM@z5UP bPuO~#iN~ M L7 vP 未决帐||老帐old account
]Z[0xs ~/2OK!M 0J;Qpi!u2v g5*?2D}dqX 现金帐cash account
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`sOPr Z55C4F5v 1_M}Dc+J 流水帐running account
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-- GX*9R> pLMaXX~4_ YuoIhT 暂记帐||未定帐suspense account
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t +IlQZwm~ IL"N_ux~w~ 8,&Y\b`.. 过期帐||延滞帐overdue account||pastdue account
b]N&4t Qp>Z&LvC5 r,P`$- va0}?fy.O% 杂项帐户sundry account
OLqynY yI%q3lB}^ &/g^J\ 0M) qtFHA+bO 详细帐单||明细表detail account
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V7 :kd]n$] WDt 6{5T 呆帐bad account
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']2 EIPX q F;BCSoO4 会计项目title of account
J_9[xmM C3(h j as[! 9tB] ieXi6^M$ 会计薄||帐薄account-book
"ZFH_5< =uR3|U(.|u }eveNPB{5 gq="& 营业报告书||损益计算表account of budiness||business report
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w;/ J^ GH`y-Ul'K @\W-=YKLg D/hq~- g 借贷细帐||交验帐account rendered
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#440; d;{k,rP6 Bi>]s%zp V~do6[( 明细帐account stated
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;d 1pjx8*!B !-ZY_ 与…银行开立一户头to open an account with
0;hn;(V]" zU_dk'&, t=fP^bJ %.HLO.A 与…银行建立交易to keep account with
'~1Zr uO zMd><UQP{ OU!."r`9 lr@w1* 继续记帐to keep account
`g0^W/j 2IGU{&s _'*(-K5& q$Ms7` a 与…有交易to have an account with
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g: jBl$r{L U} w@,6 <`wOy[e 作成会计帐||有往来帐项to make out an account with
ln8es{q RL fQT_V ^dE[ ; p"j&s 清算||清理债务to make up an account
14*6+~38m& "yj_v\@4 '`f+QP=` ($W%&(:/ 清洁帐目||与…停止交易to close ones account with
( GoPXh ]'$:Y UT[{NltH 15yiDI
o 结帐to close an account
l}&2A*c. COmu.'%* 34nfL: y S(CVkCP 清理未付款to ask an account||to demand an account
gyhy0 YHMJ5IM@. $: |`DCC %~,Fe7#p 结清差额to balance the account with
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n#@r N">#fYix 清算to settle an account||to liquidate an account||to square an account
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|*L#YR yrl7 w0vsdM;G w.#z>4#3- 审查帐目||监查帐目to audit an account
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.8 5UG9&:zu'V 69apTx 检查帐目to examine an account
Ih4$MG6QC Upcx@zJ jzBW'8 xq=!1> 转入A的帐户to charge the amount to As account
a'.7)f[g} kGYsjhL\d pZ3sp! XXA]ukj;r 以计帐方式付款to pay on account
`l/nAKg?W GlRjbNW?Q B692Mn w{So(AF 代理某人||为某人on ones account||on account of one
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Gv}Q/v *c&OAL] _`p^B%[ 为自己计算||独立帐目on ones own account
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.P#S } # L_R 3la `S$c \NEk B&^n 由某人收益并负风险on ones account and risk||for ones account and risk
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JL 由某人负担for ones account||for account of one
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= 按某人指示||列入某人帐户by order and for account of one
`'k2gq& PAtv#)h =&qH%S6 ~TeOl|!lE+ 列入5月份帐目for May account
0a#v}w^* 5??}9 qswC>Gi -3azA7tzz 编入某中帐项下to pass to the account of||to place to the account of
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-i `wU['{= 寄出清算书to send in an account||to send in render an account
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\~(kGE--+ ;aX?K/ $p&eS_f 支票薄cheque book
D!/ 4u0m (_CvN=A 3 H5 n:) [%on 支票陈票人cheque drawer
N:k>V4oE ,|>>z#Rr(n 0GeL">v,:= VBF:MAA 持票人cheque holder
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5=rr3%v SE@TY32T 不记名支票cheque to bearer||bearer cheque
&GJVFr~z |YyNqwP`, "kBVHy cfa1"u""e 记名支票||认人支票cheque to order
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eJ [u2t1^#Ol 到期支票antedated cheque
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os? qQG? k~r ag47 $9( 未到期支票postdated cheque
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}F K<`Z@f3'w 保付支票certified cheque
~yw]<{ ? Pmd[2/][ Yk|.UuXT 1Q? RD%lkf 未获兑现支票,退票returned cheque
Wkjp:`(-$r FdzdoMY {"{]S12N r hucBm 横线支票crossed cheque
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"2r 普通横线general crossing
6vE#$(n#a& OW\vbWX 4m91XD ckY#oRQ1 特别横线special crossing
B>!mD{N w)@Wug R<6y7?]bZ Q>Z~={" 空白支票blank cheque
g@4~, d4\JM 65 ``:[Jr& /NCN wAj7 失效支票,过期支票stale cheque
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(?|r% v G\J8s U), HrI>; M80Q6K 普通支票open cheque
WH1" HO C`kqsK ,pGA|ob sRT H_]c 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
_",(!( W$NFk( ?z l<"u !<=zFy[J.9 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
$9Bzq_! s_fe4K z|%Pi J, 1@t.J> 支票换现金||兑现to cash a cheque
0q-lyVZ^X 0,DrVGa }kvix{ Y8v[kuo7 清理票款to clear a cheque
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PX 保证兑现to certify a cheque
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[j'!+)>_ 填写支票数额to fill up a cheque
q 9xA.* $G"\@YC< wW\@^5 54>0Dv??H 支票上划线to cross a cheque
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Zda# q/I( e *|\bS " 开发支票to make out a cheque
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IMqe( 签发支票,开立支票to draw a cheque||to issue a cheque
HSG Ln906 v(.mM9> 67Pmnad p+]S)K GZw 透支支票to overdraw a cheque
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背书支票to endorse a cheque
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F+y #1'q'f:7& <H60rON o<!H/PN 请付票款||清付票款to pay a cheque||to honour a cheque
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ONQ a}NB6E)- n8;L_43U 支票退票to dishonour a cheque
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f-hI ig.Z,R3@r cK]n"6N[ 拒付支票to refuse a cheque
v%*don |wuTw| ma*#*4 h]& 拒付支票to stop payment of a cheque
o}KVT%} 4lX_2QT]E aanS^t0 !|4]V}JQ 提示要求付款to present for payment
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S6& 8TB|Y COHBjufmR A8mc+ Bf( 见票即付持票人payable to bearer
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>TU XTF[4#WO '62_q8: 支付指定人payable to order
=bD.5,F) (N&?Z]|yr +?"F=.SZ d38o*+JCf 已过期||无效out of date||stale
[nV BnB v^o`+~i fWEQ vQ u=qK_$d4 请给出票人R/D||refer to drawer
vJ&D>Vh4e `O2P&!9& Psx"[2iZm u5ZyO
Z; 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
Qm3F=*)d qdpi-*2 3^wHL:u &)Qq%\EP4 文字与数字不一致words and figures differ
=Y|( }92 (kY0< hL/u5h%$ Wu{_QuAB 支票
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YL|)`m0-^5 时间已过account closed
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F:Z /Q7q2Ne^* 更改处应加盖印章alterations require initials
e6_8f*o|s b3>zdS]Q bFN/{^SB qVfn(rZ GNM>hQ)h:
{~9HJDcM 时间已过effects not cleared
^ICSh8C O0'|\:my S{l)hwlE deYv&=SPl 停止付款payment stopped
<h9nt4F U{ 0~& ,_YI:xie|c sdO8;v> 支票毁损cheque mutilated
.GJbrz o>(<:^x9 [N~7PNd S Xux[ 汇款||寄钱to remit||to send money
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iS $#n9C79Z@ !4+Die X c.LRS$o/j 寄票供取款||支票支付to send a cheque for payment
6p)&}m9! c3l(,5DtH 25`W"x_ .?3roQ 寄款人a remitter
]8 }2 46)[F0,$r -6-rXD ,8Q0AkG 收款人a remittee
'+$r7?dKP 6P>Y2xV: %Bm{ctf#) -eK0 +beQ 国外汇票foreign Bill
r1IvA^X qk'&:A VFZyWX@#u ~b#<HG\,, 国内汇票inland Bill
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Svb1A 3O*iv{-& ZhCz]z~tj6 PtUS7[] 跟单汇票documentary bill
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BTr;F]W 1&e8vVN g&p(XuN 空头汇票accommodation bill
p@Os y~]D402Cx D+0il=5 :,p3&2I 原始汇票original bill
uy"i3xD6- y'2w*? y=\&z&3$ 9HN&M*} 改写||换新票据renewed bill
bt1bTo EmUt/] _Fj\0S" BR@gJ(2 即期汇票sight bill||bill on demand
ts[8;<YD n)a/pO_ )ZLj2H < !X"nN9k …days after date||…days after date…日后付款
R=Lkf #+6j-^<_6 g8Y)90 G rLD1Cpeb,w …months after date||…months after date…月后付款
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n@kJ1ee' |]q{qsy 见票后…日付款…days after sight||…days sight
GfP' |uFb(kL[U h8.(Q`tli &=%M("IlD 见票后…月付款…months after sight||…months sight
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同组票据set of bills
obbg#, gP8}d*W%b .u7grC C dwvc;f- 单张汇票sola of exchange||sole of exchange
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'K &u"mFweS j1Sjw6}GCH B"4A1! 远期汇票usance bill||bill at usance
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Cd> Yqu/_6wLx 长期汇票long bill
e5FF'~A%] )<'2 vpz ~QE?GL qa:muW 短期汇票short bill
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~:"\P buKkm$@w k+@ :+RL 逾期汇票overdue bill
=VWH8w.3 CIwI1VR^ {RsdI=% I L&PN`# 宽限日期days of grace
Q}lY1LT` ?gK|R -yIx:*KI :=quCzG 电汇telegraphic transfer (T.T)
a(-t"OL\ /^~)iTwH ms&5Bq+9 0"sZP\<p 邮汇postal order||postal note (Am.)||post office order||money order
b\NY!)B ~:0U.v_V rP(;^8l" aJs! bx>K 本票promissory note (P/N)
h^H)p`[Gme #cJ1Jj $ c;
1f$$>b @Ko}Td&E( 押汇负责书||押汇保证书letter of hypothecation
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; ~WmA55 C1YH\X(r 副保||抵押品||付属担保物collateral security
oC!z+< x f:|lQf _>t6]?* T}'*Gry 担保书trust receipt||letter of indemnity
[].euDrX 1B{u4w7S4e 3P'Wk|j
y?*Y=," 承兑||认付acceptance
}mk z_P(Z JAmpU^(C 6D4u?P, Lp{uA4:=K 单张承兑general acceptance
6099w0fR` >bw q >/-Bg: c5eimA%` 有条件承兑qualified acceptance
P>]*pD \VAS<?3 vF{{$)c :{#w-oC>6P 附条件认付conditional acceptance
3qp\jh=FE UtB~joaR ukee.:{ FbD9G6h5 部分认付partial acceptance
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