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。
A,<E\ 会计报表statement of account
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YI/ o[w:1q7 往来帐目account current
HM1Fz\Sf 'sKk"bi;0 tw/dD + iHf $ 现在往来帐||存款额current accout
P|E| $)m "Gzz4D v{N`.~,^ ]Q1yNtN 销货帐account sales
%)1?TU #p&qUw BwpqNQN NwvC[4 共同计算帐项joint account
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1xy## 未决帐项outstanding account
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H 贷方帐项credit account||creditor account
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!9e=_mY 借方帐项debit account||debtor account
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c)eil EME|k{W 应付帐||应付未付帐account payable
_4~+{l+ u&vf+6=9Dd ,[KD,)3y +Kc 应收帐||应收未收帐account receivable
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g:@#@1rB6 _jVN&\A]mC Nai2W<, 新交易||新帐new account
qe#tj/aZ ,&.!?0+ 2F.;;Ab `U_)98 未决帐||老帐old account
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AZ2Ai 现金帐cash account
/,yd+wcW# h[Y1?ln&h 0s[Hkhls !Ai@$tl[S 流水帐running account
+O{*M9B &p@O_0nF ES7s1O$# \M^bD4';> 暂记帐||未定帐suspense account
Lk8ek}o' (L&d!$,Dv Ui W>J tyFzSrfc 过期帐||延滞帐overdue account||pastdue account
0{D'n@veP %tGO?JMkd =;
Ff4aF 6bC3O4Rw 杂项帐户sundry account
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=:pJ ;A*]l'[- a1lh-2xX 详细帐单||明细表detail account
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9mnr CD~.z7,LC ^09,"<@k 呆帐bad account
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1ND #\OA )`U PJH& 7{*>agQh 会计项目title of account
)y$(AJx$ 3s#N2X;Bc wmLs/:~ %h!B^{0 会计薄||帐薄account-book
(!WD1w n:!_ NBGH_6DROw Wne@<+mX 营业报告书||损益计算表account of budiness||business report
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N<] 借贷细帐||交验帐account rendered
FZnw0tMq &^jXEz; Avb\{)s+ Gd85kY@w7 明细帐account stated
VOLj>w s$j,9uRr +I28|*K" i/Zd8+.n$ 与…银行开立一户头to open an account with
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0f] $ 0g8NHkM:2a 与…银行建立交易to keep account with
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D 5{,<j\#L 继续记帐to keep account
r~['VhI!;E BI@[\aRLQ |FRg\#kf% p!%pP}I 与…有交易to have an account with
Eu3E-K@y V0mn4sfs Ny/MJ#Lq Q7CsJzk~) 作成会计帐||有往来帐项to make out an account with
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清算||清理债务to make up an account
y@yD5$/ OY({.uV dX HGg@ _9tW J'r^/ 清洁帐目||与…停止交易to close ones account with
Fsg*FH7J wMN]~|z> e*1_ 8I#2 u*9V&>o 结帐to close an account
(QB2T2x f|(M.U- )V9bI( v tZo} ;|~' 清理未付款to ask an account||to demand an account
[Ch.cE_ 9lE_nc %;!.n{X 8 Fbo3 结清差额to balance the account with
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EoDA]6?Lj 清算to settle an account||to liquidate an account||to square an account
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h 审查帐目||监查帐目to audit an account
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hxSRw QS`] \l3h0R i@J;G` 检查帐目to examine an account
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xU FVBYo%Ap fF kj+ 转入A的帐户to charge the amount to As account
jc9y<{~x/ SgOheN- P0b7S'a4! QmIBaMI# 以计帐方式付款to pay on account
/a o5FL vvOV2n.WD #e5\j\#. 4KrL{Z+} 代理某人||为某人on ones account||on account of one
#$y?v%^ ehY5!D1Q [0e_* {l>hMxij 为自己计算||独立帐目on ones own account
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-SX 由某人收益并负风险on ones account and risk||for ones account and risk
BsJC0I( 1-QS~)+ nFs(?Rv* ;*&-C9b 由某人负担for ones account||for account of one
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^ @\I#^X5lv 按某人指示||列入某人帐户by order and for account of one
8Q+36! dcT80sOC =nHgDrA_ FC"8#*x 列入5月份帐目for May account
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l c[Zje7 @ `@|$,2[C s"?3]P 编入某中帐项下to pass to the account of||to place to the account of
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R HUO j0T 寄出清算书to send in an account||to send in render an account
xn|(9#1o u>/ TE \5cpFj5% [PKR2UEe] 支票薄cheque book
1@=po)Hnp 4nz 35BLr ^/=KK:n~ 6\S~P/PkE 支票陈票人cheque drawer
KCDE{za NW)1#]gg% r!{Up7uL .w,q0<} 持票人cheque holder
t );/'3| .XhrCiZ gKCX|cULY -s'-eQF J 不记名支票cheque to bearer||bearer cheque
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SYAb uA#;G/$ eKqk= ( 记名支票||认人支票cheque to order
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o#V# 到期支票antedated cheque
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.c\/& N$:8,9.z 7i1q wRv 未到期支票postdated cheque
uhutg,[ 9k[9P;"F: GNJj=1Lsd 5.J.RE"M 保付支票certified cheque
vEz"xz1j!] 2T[9f;jM' -+-_I*( iMRwp+$ 未获兑现支票,退票returned cheque
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Hg (Gl 横线支票crossed cheque
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gr-OHeid 普通横线general crossing
t#eTV@- )TM4R)r%)9 QUQ'3 ('p5:d 特别横线special crossing
}?v )N).kW ;@E$}*3[>V }|5Pr(I _``=cc 空白支票blank cheque
J`1rJ )B8$<sv ! #2{hQRu Y% 5eZ=z 失效支票,过期支票stale cheque
/fV;^=:8c c<$OA=n Q>1[JW{$} OJy#w{4 普通支票open cheque
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/Nv=D O463I.XAP 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
Jo23P.#< v^+Sh|z/ v0jgki4t *<ewS8f*6 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
q;)JISf. %z4Nl$\ x0:m-C lQkQ9##* 支票换现金||兑现to cash a cheque
%FI E\9 <B8!.|19 %&t<K3&Yh !f&g-V 清理票款to clear a cheque
G{%L B}2 0F><P?5 5iydZ jPW#(3hoE 保证兑现to certify a cheque
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xp)a%=7 3"KCh\\b 填写支票数额to fill up a cheque
:1KpGj*F scLll ,~ w!clI8v/ .];=Pu^ 支票上划线to cross a cheque
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# x0w4)Ic5 U2s /2 [. Z^MNf 开发支票to make out a cheque
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N!:q Whf.fK "d5n \@[t ,f;}|d:r 签发支票,开立支票to draw a cheque||to issue a cheque
ax5<#3__ ?R.j^S^ zi*R`;_`, L.0mk_& 透支支票to overdraw a cheque
LvUj9eVb/L ..'_o~Ka WKa~[j|-K ly3\e_z:G 背书支票to endorse a cheque
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W{]L: 请付票款||清付票款to pay a cheque||to honour a cheque
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qQUQ JKGe" @xYlS5{ k%QpegN 支票退票to dishonour a cheque
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@. eHNyNVz ]R9HyCl&a6 Cg?&wj< 拒付支票to refuse a cheque
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!z =`s!; o:P}Wg/NK 拒付支票to stop payment of a cheque
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\R!@ 提示要求付款to present for payment
4s{~r q6`b26 q}#6e]t Bj-:#P@ 见票即付持票人payable to bearer
MC:@U~}6 7f!YoW;1 x%!s:LVX .Cl:eu,] 支付指定人payable to order
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5\>{ x$Oq0d{T dD|OSB7I7 jeH~<t{ 已过期||无效out of date||stale
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LF 请给出票人R/D||refer to drawer
};jN\x?&q Jx](G>F4f1 (I{rLS!o,L K<Iv:5-2 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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( 文字与数字不一致words and figures differ
$ig0j` T)TfB( ,J^b0@S h"_;IUZ! 支票
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,\ !y:vLB#q vMt/u?oB <vh/4 更改处应加盖印章alterations require initials
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&bROuw<T 时间已过effects not cleared
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YwkK#z IsM}'. wq(7|!Eix LO khjHR 停止付款payment stopped
wKYZa# u `c5"d s{S4J'VW ?:8ido#- 支票毁损cheque mutilated
Vp*KfS] 4C-jlm)V ?Exv|e Ax?y 汇款||寄钱to remit||to send money
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9"\ P&)xz7wG YoZFwRQU !tMuuK?IL= 寄票供取款||支票支付to send a cheque for payment
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TYmP) K/b_22]CC 寄款人a remitter
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!H 收款人a remittee
;WM"cJo9 xtE_=5$~ jN>{'TqW4 !\i\}feb 国外汇票foreign Bill
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zb}9%.U 2FF4W54I 国内汇票inland Bill
T:Hr&ws4 &8>IeK{I xA1hfe.9 %Nhx;{ 跟单汇票documentary bill
Rhz_t@e LbG_ z =A Q/I!}C4 ? glSC$b 空头汇票accommodation bill
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\ 3?LqJ 原始汇票original bill
C] 9p5Hs n9A7K$ZD@ aj}sc/Qa W4e5Rb4~f" 改写||换新票据renewed bill
7J|VD#DE$Y J6%AH?Mt <]4i`6{v T ;vF( 即期汇票sight bill||bill on demand
%8Dzo \X&H;xnC5 ?jt}*q>X] A~+S1
…days after date||…days after date…日后付款
c`WHNky%j &S]@Ot<z )\be2^p \ZhfgE8{% …months after date||…months after date…月后付款
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,^ WJm?R 'XofD}dm 9Xl5@%uz?z 见票后…日付款…days after sight||…days sight
:.d:9Z|_ !]fQ+ *X0g 9D}/\jM DUe&r,(4O 见票后…月付款…months after sight||…months sight
t" 7yNs(I rBTeb0i? 4e;yG> YJ/zU52JK~ 同组票据set of bills
QgD g}\P iNWo"=J UybW26C;aU Cc<,z*T 单张汇票sola of exchange||sole of exchange
|),'9 /43-;"%> Vc%R$E% {^rs#, W 远期汇票usance bill||bill at usance
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f({( 长期汇票long bill
.tmiQ. |*Yf.- gEhN3( G0{H5_h 短期汇票short bill
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P3% W$o27f 宽限日期days of grace
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uV hCxUMQ 电汇telegraphic transfer (T.T)
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)r' 邮汇postal order||postal note (Am.)||post office order||money order
1w0OKaF5 Enq|Y$qm ~i_Tw#} a=$t &7;, 本票promissory note (P/N)
j9U%7u]-k nL}5cPI Op?OruT[ 5P hX"7 押汇负责书||押汇保证书letter of hypothecation
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P!e:Tm) A[dvEb;r 1b>C<\ o}'bv 副保||抵押品||付属担保物collateral security
(zYy}g#n EIbXmkHl< dj&}Gedy ";w}3+R 担保书trust receipt||letter of indemnity
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C Q2%QLM:., 承兑||认付acceptance
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U 4^'3&vu ^, i>'T NOK/<_/ 单张承兑general acceptance
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QIn/,Yd "$5\, x2#qg>`l 有条件承兑qualified acceptance
a>B[5I5 5[9bWB{ &~f3 psA qG9+/u)\ 附条件认付conditional acceptance
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8r"!J >Dg#9 部分认付partial acceptance
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