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。
hG>3y\!# 会计报表statement of account
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hGs
%( o[Hsl a+p_47 xa Bt1&C?_$T 往来帐目account current
& <Jvaf_= D(^ |'1 nY=]KU u
f}Q{@Ab 现在往来帐||存款额current accout
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C'@yX S0-/9h Mf.:y a?ii)GGq 销货帐account sales
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O^I%Xk bx%P-r31 共同计算帐项joint account
rw]*Nxgr Odj4) G~|Z(}H 4@ =l'Fw 未决帐项outstanding account
x $=-lB +]N PxUa Q.`O;D}x F/zbb 贷方帐项credit account||creditor account
DeL7sU pm~uWXqxr= *WX,bN6Ot !mtX*;b(e 借方帐项debit account||debtor account
Q.]RYv}\ (vqI@fB';u x1nqhSaD f3Cjj]RFv 应付帐||应付未付帐account payable
K h;jiK ! b|z_1j6U ~LuR)T=%es Dt p\T|) 应收帐||应收未收帐account receivable
4Js9"<w *Mr?}_,X* ;\N${YIn ;~5w`F) 新交易||新帐new account
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I$; _&
qM^ 未决帐||老帐old account
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2\v 现金帐cash account
p4-bD_ GMO|A.bzzN yxU??#v|g }R -azN; 流水帐running account
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At,XG3 $5;RQNhXh 暂记帐||未定帐suspense account
E6NrBPm |p1pa4%} ZHku3)V=o ,wvzY7% 过期帐||延滞帐overdue account||pastdue account
%7*Y@k-)o &J~%Nt #r4S% p&%M=SzN 杂项帐户sundry account
ix=H=U]Q{ I3ZbHb-)_, {} 11U0 mVBF2F<4 详细帐单||明细表detail account
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xpU _+\hDV>v 9-9:]2~g! @9!,]n 呆帐bad account
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' =rv 会计项目title of account
H' [#x2 p|D-ez8 = yH#I
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` 会计薄||帐薄account-book
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8>;BHBV! ;S FmbZ%~ 营业报告书||损益计算表account of budiness||business report
n?QpVROo\ &@dWd W_zAAIY_Y GoGo@5n(Z 借贷细帐||交验帐account rendered
79>8tOuo ?V}AwLX} FshQ OFW [1Dg_>lz 明细帐account stated
_J51:pi *n)3y.s VxOrrs7Z ?D#]g[6 与…银行开立一户头to open an account with
z^/aJ@gQ %NbhR( ^ftZ{uA [`^x;*C 与…银行建立交易to keep account with
a; Ihv#q ^ ,Bxq^'D >sE5zj|V {)eV) 2a 继续记帐to keep account
-IR9^) W39R)sra Cm;WQuv@ Riq5Au?*) 与…有交易to have an account with
8VLr*83~8 2#nn}HEOC ?o h3t $cev,OW6] 作成会计帐||有往来帐项to make out an account with
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o `9 1anV!&a<K( ~9qDmt,i q_8qowu" 清算||清理债务to make up an account
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<( yZ aQ{]" t_YiF%}s 清洁帐目||与…停止交易to close ones account with
L4aT=of- Vkex&?>v$ bwo" s[w O{rgZ/4Au 结帐to close an account
voaRh@DZ%/ EX8:B.z`57 6^zuRY; 8zz-jkR 清理未付款to ask an account||to demand an account
kTG}>I ]?U:8% 0[0</"K%1m /Mf45U< 结清差额to balance the account with
kX{c+qHM 7/(C1II.Q Zx<s-J4o=w Y3[< 清算to settle an account||to liquidate an account||to square an account
G7C9FV bR +bd/*^ tiwhG%?2 _y`'T;~OY 审查帐目||监查帐目to audit an account
)zt*am; iD@2_m) NF0} eom lN 1 T\ 检查帐目to examine an account
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= xYRL4 CQ sVGn{x 转入A的帐户to charge the amount to As account
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D o 以计帐方式付款to pay on account
bM8b3,}?n Kd;|
Z *8"5mC;" 9ZG.%+l 代理某人||为某人on ones account||on account of one
k$o6~u 2& ~&k1P:#R _}`iLA!$I M&@9B)|= 为自己计算||独立帐目on ones own account
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61T"K 由某人收益并负风险on ones account and risk||for ones account and risk
Lc*i[J<s =5^L_, 4c2 :!3CoC.X|c V}7I?
G 由某人负担for ones account||for account of one
Qo)>i0 x1+8f2[ e|AJxn] ^b;.zhp8;N 按某人指示||列入某人帐户by order and for account of one
62%.ddM4 (sO;etW }RDhI1x[mk |;{wy 列入5月份帐目for May account
2={`g/WeE Hc^b}A y7 qN+ ngk,: ^7TM.lE 编入某中帐项下to pass to the account of||to place to the account of
hV'JTU]H "z< =S XkuNLs4 ;2)@NH 寄出清算书to send in an account||to send in render an account
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` G+^HZ4jg %dO'kU /- 支票薄cheque book
&cayhL/% (Pc:A!} "-A@>*g X!"ltNd 支票陈票人cheque drawer
yWFDGk gHvxmIG '`\\O:@C` LurBqr 持票人cheque holder
U`IDZ{g gAgzM?A1( Z!~~6Sq yXR$MT+ ~ 不记名支票cheque to bearer||bearer cheque
5sFp+_`` yYp!s 5RI"gf VoWlBH 记名支票||认人支票cheque to order
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:=T+sT~ 到期支票antedated cheque
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^{8YX, 未到期支票postdated cheque
%'%ej^s-R b Zn:q[7 ,L6d~>=41 1<\@i{;xsU 保付支票certified cheque
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未获兑现支票,退票returned cheque
Ky8sLm@ m@u!frE, m3+MRy5 ltO:./6v 横线支票crossed cheque
bT|a]b: 0 j:8Ve k>FMy#N|@ kBS;SDl) 普通横线general crossing
cWA9 n}Z h*Rh:yCR> G{pfyfF SWNi@ 特别横线special crossing
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|F4@ q?nXhUD `|XE B 空白支票blank cheque
_*>bf G cuO(*%Is1 \3-XXq r1\c
{5Wt 失效支票,过期支票stale cheque
xdd7OSc0{ 1`^l8V( o8-BTq8 r/$+'~apTk 普通支票open cheque
9TIyY`2! -icOg6% '_lyoVP wZJpSkcEx 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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]# jrbEJ. z\Rs?v" x1:+M]Da 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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c1g,:8\ 0&mo1 k_U y>Zvos e I= G%r/3 支票换现金||兑现to cash a cheque
Dd-;;Y1C Nwr.mtvh jL(=<R(~y o@>{kzCx 清理票款to clear a cheque
;5:g%Dt EgOAEv CoDu|M% )G\23P 保证兑现to certify a cheque
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f 7!+kyA\}r^ g]EDL<b 填写支票数额to fill up a cheque
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.^} 支票上划线to cross a cheque
@kvgq 0ab a*REx_gLG 3UU]w`At I+Qv $#S/ 开发支票to make out a cheque
)z&0 g2Am Fh9%5-t:J ,DK |jf f{xR
s-u] 签发支票,开立支票to draw a cheque||to issue a cheque
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},KY9w DQ :w9 7Bm 18 透支支票to overdraw a cheque
4!p~Mr[E X0O0Y>" L]hXAShmb 5 WSu 背书支票to endorse a cheque
+Mc kR 8>S"aHt 7 nr*~R-,\ #DApdD9M 请付票款||清付票款to pay a cheque||to honour a cheque
S8*VjG?T\ `2c>M\c4U GE]fBg agQzA/Xt 支票退票to dishonour a cheque
W6ZXb_X !<H[h4g <MZ$ baK gvvl3`S{ 拒付支票to refuse a cheque
|};]^5s9 #gq4%; ^29w@* P1;T-.X~& 拒付支票to stop payment of a cheque
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jIg K-IXAdx ^8$CpAK]M 提示要求付款to present for payment
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hC Yr@_X 3p{N7/z( ^ j;HYs_ 见票即付持票人payable to bearer
Gc>bli<- }c1Vu f I>>w)5 4b=hFwr[? 支付指定人payable to order
qp 4.XL ot]eaad G,M &z>ub0 _
vVw2HH 已过期||无效out of date||stale
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bhe~ekb vzJ69%E_ yaD<jc(O 请给出票人R/D||refer to drawer
>Z?fX r`XIn#o 9)0AwLlv #&0)kr66 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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J~KWn. 文字与数字不一致words and figures differ
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_a@&$NEox 95Bw;U3E 支票
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!R;P"%PHV 时间已过account closed
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y^ z_R^n#A~r Mf7Q+_! 更改处应加盖印章alterations require initials
+jYO?uaT yjs5=\@ WRU/^g3O@' {9U<! r9z_8#cR
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@ 时间已过effects not cleared
0fA42*s; JPfNf3<@My B04%4N.g"X J9S9rir& 停止付款payment stopped
5w"f.d' W[PZQCL}K) H|;6K`O_ <_@ K4zV 支票毁损cheque mutilated
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hh<5?1 汇款||寄钱to remit||to send money
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11}sRu/ FP<RoA?W z1}YoCj1 寄票供取款||支票支付to send a cheque for payment
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5~q {`QF(WL xb\(>7M6Y 寄款人a remitter
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IPd |t CD@M ,Hh7'` ;e;lPM{+ 收款人a remittee
6i[\?7O'0 #n%?} mNN,}nHu xn)FE4 国外汇票foreign Bill
uA=6 HpDB HVz-i{M `%;nHQ"
F7a &- 国内汇票inland Bill
`%AFKmc^; Ht+ng vE/g{~[5 WS9n.opl} 跟单汇票documentary bill
q)gZo[]~ &N1C"Eov? heoOOP(# !OWVOq8 空头汇票accommodation bill
(Tp+43v "BjQs<]%sF x={t}qDS8 AbUU#C7 原始汇票original bill
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1 改写||换新票据renewed bill
q_>DX,A Hf+A52lrf nQK@Uy5Yr 2T5@~^:7u 即期汇票sight bill||bill on demand
RBr a<tUpI$ j{VxB a8M.EFa: …days after date||…days after date…日后付款
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W6 >yV` QI~s~j …months after date||…months after date…月后付款
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l/ [ /*$?PXt J x-^WB COv#dOw 见票后…日付款…days after sight||…days sight
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见票后…月付款…months after sight||…months sight
&k\7fvF V)R-w` 7qon:]b4 X ~4^$x 同组票据set of bills
RTA9CR)JP4 YV-2es+Bd l,h#RTfry L3Ry#uw 单张汇票sola of exchange||sole of exchange
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"JT ec1snMY 远期汇票usance bill||bill at usance
W~W^$A @l"GfDfL9 [HF)d#A ~FZLA} 长期汇票long bill
PNT.9 *d @`}'P115@ <WaiJy? jR@-h"2*A 短期汇票short bill
1}S_CR4XBs 4}580mBc K/Q;]+D !SJmu}OB] 逾期汇票overdue bill
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q:M!F 'c &Bmd40 宽限日期days of grace
rEAPlO.Yp DN^ln%# <wE2ly&x $S,Uoh 电汇telegraphic transfer (T.T)
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&? 邮汇postal order||postal note (Am.)||post office order||money order
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dnd| 8L=QfKr 3\(s=-vh Zfb:>J@h6 本票promissory note (P/N)
YRYrR|I p{-1%jQ}] b7>;UX xE6y9"}!h 押汇负责书||押汇保证书letter of hypothecation
AOWI` yv'rJI~ Ps p:4vjh=1h Ak_;GvC! 副保||抵押品||付属担保物collateral security
_K;rM7 } KMdfA p19Zxh "lz!'~im 担保书trust receipt||letter of indemnity
-y/?w*Cx lA]u8+gXd +5({~2Lzvp 8F[j}.8q 承兑||认付acceptance
rg'? ?rq r{<u\>6X>P -8pHjry'
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j7j@s) 单张承兑general acceptance
tICxAp: KBJ|P^W5j F2:7UNy, V) a6H^l 有条件承兑qualified acceptance
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