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。
#-dK0<: 会计报表statement of account
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xQa+ %OFj kpWzMd &RK +yIL[D 往来帐目account current
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C7l hJ4S3b 现在往来帐||存款额current accout
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{' }2mI*"%)\u 销货帐account sales
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7rJF Ba<#1p7_ 共同计算帐项joint account
^K/G 5 Bf+^O)Ns^ ,=x
RoXYB} `+Xe'ey 未决帐项outstanding account
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9:r 贷方帐项credit account||creditor account
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G @,GjeF]! !b'IfDp[-! 借方帐项debit account||debtor account
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d 应付帐||应付未付帐account payable
S>(z\`1qm 6G$/NW=L *qbRP"#[$ XS3{R 应收帐||应收未收帐account receivable
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f)n( >b3@>W (%Ng'~J\| #*+;B93) 新交易||新帐new account
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,xWN x}_rnf_ rAL1TU(vm 未决帐||老帐old account
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" 现金帐cash account
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Ridc^ 3g^IXm:K$ " S ?Km k:`a+LiZ 流水帐running account
L,O>6~9:^1 j-j'ph K rA[nUJ, Vn@A]Jx^ 暂记帐||未定帐suspense account
8TUF w@H% sw[<VsxjR b_q!>&c #j\*Lc"Ur: 过期帐||延滞帐overdue account||pastdue account
G,+xT}@wu tP&{ J^G gv`%Z8u( hT\p)w 杂项帐户sundry account
<.;@ksCPW{ )hePN4edj Ml'bZLwq 58qaA\iw 详细帐单||明细表detail account
"r:H5) ! |:~("rA+v M0Lon/% 3S;
>ki4(0 呆帐bad account
2=i+L z^ U+:S7z@j? pZyb 7Ntjx(b$"h 会计项目title of account
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X-xx mMel,iK= 会计薄||帐薄account-book
.;]YJy kxcgOjrmI b>GqNf! ?FkQe~FN{ 营业报告书||损益计算表account of budiness||business report
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lt-a/ gEcnn.(S 借贷细帐||交验帐account rendered
s^{{@O. gt].rwo" pZni,<Q (:tTx>V# 明细帐account stated
'p4da2% Fm-q=3 Enq6K1@%G 7J#g1 与…银行开立一户头to open an account with
|H3?ox* d;@E~~o?B] #n6FQ$l8m m-~V+JU;x 与…银行建立交易to keep account with
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KT]J,b 继续记帐to keep account
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yg-L^`t+B5 \4]zNV ~x 与…有交易to have an account with
.(gT+5[ a:(: :m 5bGjO&$l qr<-eJf 作成会计帐||有往来帐项to make out an account with
wfU&{7yt A*-]J=:E { rU2YMghE [qjAq@@N#q 清算||清理债务to make up an account
U_N5~#9 l&e5_]+% i_jax)m% Nv*E .|G 清洁帐目||与…停止交易to close ones account with
76u/WC>B N4Fy8qU; 3<~2"@J 5;sQ@ 结帐to close an account
xqi*N13 {8*d;[X50 _taHf %\4 Tvksf!ba 清理未付款to ask an account||to demand an account
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uZ=UBir ~T p8>bmSR 结清差额to balance the account with
#sm_.?P 7B:ZdDj 9$\;voo U`8^N.Snrp 清算to settle an account||to liquidate an account||to square an account
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y Te U7W?M^ 审查帐目||监查帐目to audit an account
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=dZ W2W2WyPk =|WV^0=S'% KWn1 %oGJ 检查帐目to examine an account
44fq1<.K 4HJZ^bq9| 5E oWyy _ \y0 mc4 转入A的帐户to charge the amount to As account
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u nTlv'_Y( 6E\\`FE4y R6WgA@Z|r 以计帐方式付款to pay on account
E23 Yk?" *|gs-<[#X rO?x/{;ai |q.:hWYFpM 代理某人||为某人on ones account||on account of one
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ka@?` S'-`\%@7 为自己计算||独立帐目on ones own account
,b.4uJg' U)I `:J+A DP6{HR$L cLyuCaH>c 由某人收益并负风险on ones account and risk||for ones account and risk
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; 由某人负担for ones account||for account of one
`d|bH;w u0oYb_Yv y!6: @aV~.!! 按某人指示||列入某人帐户by order and for account of one
@gqs4cg{f j'40>Ct=i WO(&<(? }jY[| >z 列入5月份帐目for May account
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8 Y<w|Hh _9-D3_P[3 UK<DcM~n 编入某中帐项下to pass to the account of||to place to the account of
IL6f~! ME10dr T;[c<gc/ r?yJ 寄出清算书to send in an account||to send in render an account
4@mXtA M+R)P+ `jQ}^wEgu Y\z\{JW 支票薄cheque book
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(jE:Q2" FPUR0myCU B%g :Z 支票陈票人cheque drawer
b`W'M:$ 'iISbOM O"^a.`27 PUZXmnB 持票人cheque holder
c'#J{3d 6L> "m0 ^'I5]cRa .q9|XDqQc 不记名支票cheque to bearer||bearer cheque
|UDD/e %FWfiFV|< fYQi#0drn <&0*5|rR 记名支票||认人支票cheque to order
aLk2#1$g (DMnwqr kq.h\[ ^\kHEM|5v 到期支票antedated cheque
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xo ;6 qdOD6 >\.[}th} fQ.>G+0I> 未到期支票postdated cheque
`L*;58MA e, 0I~: V1 #aDfiW V\`=" 保付支票certified cheque
|wb(rua @gjdyz W>wi;Gf# rHBjR_L.2 未获兑现支票,退票returned cheque
27 TZ+? +M]8_kE=+l g?AqC j"sO<Q{6% 横线支票crossed cheque
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CJCf r4ttEJ-jG Ahbu >LPk u\geD 普通横线general crossing
@d^h/w !gew;Jz U@5Z9/n{ :Q
L p`s 特别横线special crossing
"jc)N46 sK/" _";pk _ }~'Wz*Gm 空白支票blank cheque
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q1 JsEEAM:w 失效支票,过期支票stale cheque
\\Tp40m+ }Y ];ccT -86:PL(I" l4reG:uYG 普通支票open cheque
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) 5@%-=87S 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
ly%B!P| }V;]c~Q/H M #&L@fg! S)|b%mVwR 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
7O^ S.( 9?$!=4 swL|Ff`$ 9,eR=M]+: 支票换现金||兑现to cash a cheque
!QS<;)N@ " z'!il# wR$8drn]Rq _N';`wjDY 清理票款to clear a cheque
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'z 保证兑现to certify a cheque
J3^Z PW a\_,_psK ta.,4R&K }?kO<)d 填写支票数额to fill up a cheque
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Z@/5~p 2<@!m@ 支票上划线to cross a cheque
XO~^*[K &~f_1< S,RJ#.:F[t D07u? 开发支票to make out a cheque
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+tKFb 签发支票,开立支票to draw a cheque||to issue a cheque
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(SA*9% 3y ,?>- xR`2+t&t 透支支票to overdraw a cheque
0|;=mYa4M #K w\r50 N&`ay{&`: 0 %+k>(@R 背书支票to endorse a cheque
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请付票款||清付票款to pay a cheque||to honour a cheque
ZE`{J=, >K%x44| nTKfwIeg5 L{p-'V 支票退票to dishonour a cheque
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拒付支票to refuse a cheque
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Jp 'DQyB`V2y 拒付支票to stop payment of a cheque
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-(HDn `0:@`)&g1 提示要求付款to present for payment
e,8-P-h~T C<>.*wlp= }DaYO\:yK* e IA=?k.y 见票即付持票人payable to bearer
^ BKr0~4A ,qB081hPG >k|[U[@ e.V){}{V 支付指定人payable to order
VIzZmd F}>`3//u 'zK*?= ^jk /$(D>KU 已过期||无效out of date||stale
KK</5Aw9p DAW%?(\, W( YJz#]6_ f6nltZ 请给出票人R/D||refer to drawer
^h=kJR9 e$=|-Jz =P{RHhWy; \ua.%| 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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$5!KO QUf_fe!,| tO7{g o@. !Z8 文字与数字不一致words and figures differ
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"A soF ^G21N ~\P.gSiz 支票
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时间已过account closed
{SV$fl; DxHeZQ"LL {Hu0 n:P}K?lg 更改处应加盖印章alterations require initials
zYgLGwi{ kWFR(J&R A7H=#L+C AI2CfH#:C bX,Z<BvbF
P;Ox| 时间已过effects not cleared
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L*U Dg`W{oj y+a&swd2(U #LiC@> 停止付款payment stopped
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>1%$If N5^:2ag Y2Bu,/9^ N*fN&0r 支票毁损cheque mutilated
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6*=Si}V \T0`GpE 汇款||寄钱to remit||to send money
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n" sGI ":OXs9Yg ;6?K&}J)- 寄票供取款||支票支付to send a cheque for payment
8Xr"4;}f+ OR3TRa XD 6o!"$IH4 8QU`SoS9 寄款人a remitter
7DDot_qb f&:g{K Ap/WgVw; -Db( 收款人a remittee
%llG/]q# FE`J.aw^X ec|IT0;
[*fnTy 国外汇票foreign Bill
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/9sUp}* ,M9'S;&^ 国内汇票inland Bill
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< ctf'/IZ5 >a,w8 ^7 AWw:N6\ 跟单汇票documentary bill
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{YHq^+ "xWC49 4R6X"T9- 空头汇票accommodation bill
rS=6d6@ dpy,;nqzeN gbvBgOp c8(.bmvF 原始汇票original bill
jsuQR )[A}h'J) &kP>qTI^p~ @^%# ]x,: 改写||换新票据renewed bill
M:ttzsd \o/oM,u 7JbN WN 1Z`zdZs
即期汇票sight bill||bill on demand
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t ,0~5>5 qu?D`29 -50|r;a …days after date||…days after date…日后付款
EM"YjC)F fNQecDuS ,$*$w< x,n;GR …months after date||…months after date…月后付款
cEe>Lyt <|v]9`' DwoO([&I @hk~8y]rz 见票后…日付款…days after sight||…days sight
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d* 见票后…月付款…months after sight||…months sight
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tzW 5{ 同组票据set of bills
m/<7FU8 (%tKGeb F;kNc:X`) QHK$2xtq| 单张汇票sola of exchange||sole of exchange
9mr99tA E#J+.&2 <}G7#xg J@52<.>6 远期汇票usance bill||bill at usance
Wfp[)MM; yKi* 8N"e< ='a$>JVJ5 /aP`|&G,) 长期汇票long bill
4~D?F'o @`)A) |[8&5[); q45Hmz 短期汇票short bill
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f.a(~c MC^H N w 逾期汇票overdue bill
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sY?9 sT| 8a >A#]60w. Dr&2qX! 宽限日期days of grace
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K%O%#Kk 电汇telegraphic transfer (T.T)
z.--"cF >HXT:0 V |)3l7IC< QYPsqkF* 邮汇postal order||postal note (Am.)||post office order||money order
x8w455 eVS6#R]'m K08xiMjl rUR{MF&]D 本票promissory note (P/N)
,!Gw40t hvkLcpE /{6PwlP5 ihdN{Mx<2 押汇负责书||押汇保证书letter of hypothecation
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w}iEm\b 副保||抵押品||付属担保物collateral security
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vLM CNwIM6t "8>T B/6wp^#VX 担保书trust receipt||letter of indemnity
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QX-%<@ [> Q+=(l A\X?Aq-^' 承兑||认付acceptance
f%<kcM2 V4PI~"4q#1 E<y0;l?H< kaqH.e( 单张承兑general acceptance
ux:czZqy wylbs@ MOi.bHCQJP YMb\v4 有条件承兑qualified acceptance
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Bscaf 附条件认付conditional acceptance
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Yz6VQ 部分认付partial acceptance
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