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。
d,8mY/S>w 会计报表statement of account
*~m+Nc`D,N /C/id)h> &/Ro lIHF 4w#``UY)' 往来帐目account current
z4&iK)x IbcZ@'RSw !LkWzn3 f;}EhG' 现在往来帐||存款额current accout
dw.F5?j`b .{;Y'Zc14S ,K:ll4{b Wrr cx( 销货帐account sales
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mmnA, spasB=E _+
.\@{c 共同计算帐项joint account
##Z_QB(; GTHkY* LH:i| I ^$&k5e/}C 未决帐项outstanding account
rP!#RzL VCtH%v#S;. w.&1%X(k FQ>`{%> 贷方帐项credit account||creditor account
Rb(SBa :s
s,Hl wvrrMGU)a Y?ez9o:/# 借方帐项debit account||debtor account
C&++VRnm W>q HFoKa rQ=,y>-* ~G27;Npy 应付帐||应付未付帐account payable
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'%69dPh 9b?SHzAa 应收帐||应收未收帐account receivable
Z3!f^vAi& WD'#5]#Y d|T!v P ~PIMkt 新交易||新帐new account
kNqH zo &qS[%K ) K-&V,MI 1^i Pji/ 未决帐||老帐old account
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&YDK (&> 3pmWDG6L 现金帐cash account
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~ O$IjNx 9o>8o 流水帐running account
3_q3Bk Agrp(i"\@ n ]dL?BJ sl2@umR7%( 暂记帐||未定帐suspense account
$ "Bh]- 7OjR._@ ~q&pF"va8 L. ]$6Q0 过期帐||延滞帐overdue account||pastdue account
~Y.tz`2D ~^+0 y1=NF WoxwEi1~0 杂项帐户sundry account
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l m[k_>e\u 详细帐单||明细表detail account
y*MF&mQ[ w>b-} t wp7!>%s{ cWajrLw 呆帐bad account
.5!t:FPOv sZ?mP;Q R-^96fFBy $`Ix:gi 会计项目title of account
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_y @|'5n Q]o C47( 会计薄||帐薄account-book
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-[L!3jU Xv@SxS-5l 营业报告书||损益计算表account of budiness||business report
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+*Io 借贷细帐||交验帐account rendered
4`Ic&c/ !a$ D4(`v ,C {*s$ CIVnCy z 明细帐account stated
?uMQP NYs @xc',I +/D>|loRC sdCvG R e 与…银行开立一户头to open an account with
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]<i 7OWbAu; 与…银行建立交易to keep account with
21RP=0Q: !gnj]k&/c |j3'eW&= hm<}p&!J 继续记帐to keep account
34!dYr% 8QK5z;E2~ g/CxXSv@0 (Z5##dS3 与…有交易to have an account with
mZIoaF>t &Z?ut*%S ,#W 5sPywk{ 作成会计帐||有往来帐项to make out an account with
P,=+W(s9} >yJ9U,Y %P;Q|v6/| !.1%}4@Q] 清算||清理债务to make up an account
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bR !A1)|/a@ Xtq{% 清洁帐目||与…停止交易to close ones account with
1}ZKc=Pfu r6'UUu fIF<g@s PCn Q_A-Q 结帐to close an account
G;3~2^lB\ {A|TowBN q %A?V_ j]0^y}5f+s 清理未付款to ask an account||to demand an account
H UoyLy }bU8G ' kX:tc L}#0I+Ml7 结清差额to balance the account with
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Fe@2 清算to settle an account||to liquidate an account||to square an account
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W: 27ckdyQx 审查帐目||监查帐目to audit an account
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|G ,%bhyww< @xsCXCRWVV ^7]"kg DA 检查帐目to examine an account
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}Vu\(~ 转入A的帐户to charge the amount to As account
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以计帐方式付款to pay on account
0i[zup vFrt|JC_{ }_QKJw6/" E99CmG|" 代理某人||为某人on ones account||on account of one
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A*G 为自己计算||独立帐目on ones own account
Wi n8LOC CGw--`#\ 7:=5"ScV rg(lCL&:S 由某人收益并负风险on ones account and risk||for ones account and risk
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IGX:H)&* "%8A:^1 由某人负担for ones account||for account of one
>95TvJ )_zlrX Ja]oGT=e j*T]HaM 按某人指示||列入某人帐户by order and for account of one
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2=PBxDs; 列入5月份帐目for May account
BdbJ< Is -jg (G GJ _baYn`tFw- vd#,DU=p! 编入某中帐项下to pass to the account of||to place to the account of
j_?cpm{~ml zvv:dC/p< k7_I$<YDj HW=xvA+ 寄出清算书to send in an account||to send in render an account
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,NB( s` .&,[, \9)[#Ld 支票薄cheque book
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QF-)^`N yt.c5>B^ 支票陈票人cheque drawer
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Bno 持票人cheque holder
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6X+}>qy ucg$Ed 不记名支票cheque to bearer||bearer cheque
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M7}&~ MM#cLw #dJ 2Q_2 bLG ]Wa 记名支票||认人支票cheque to order
d5xxb _oE 9rj('F&1 }(i(Ar- &>}.RX]t 到期支票antedated cheque
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:xi@ 未到期支票postdated cheque
P!+v:'P5f N2~$rpU3 oW'POAr D?u` 保付支票certified cheque
@[r ={s\ ?M&4pO&Y kJ8vKcc 9={N4}< 未获兑现支票,退票returned cheque
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PKtU:Eg {vfq CM 9P"- 横线支票crossed cheque
7Jx%JgF ce5nG0@# R`He^ &telCg: 普通横线general crossing
7z<Cu< A^pW]r=Xtk UD*+"~ q:yO92Ow 特别横线special crossing
N$'>XtO i| xt f ^g]xU1] * t-lv|%+8 空白支票blank cheque
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失效支票,过期支票stale cheque
5+y`P$K@ $I(}r3r N *1 6K//1U$ 普通支票open cheque
YKq0f=Ij h2&y<Eg > Doj(.wm~ .Cfp'u%\; 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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=} 6H6Law!) Gt'/D>FE0 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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yx ]+lF=kkc% 支票换现金||兑现to cash a cheque
kd`YSkZ tj#b_u z ]Da4.s*mW FoLDMx( 清理票款to clear a cheque
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5++ h/9Sg*k 保证兑现to certify a cheque
/1N)d?Pcl [)k2=67 4L$};L fr]Hc+7 填写支票数额to fill up a cheque
`r9^:TMN 6>lW5U^yA\ P|v ? 7H?!RYrx 支票上划线to cross a cheque
rxArTpS{.# >E~~7Yal U-ULQ| 6U I2W{tl 开发支票to make out a cheque
d~,n_E$q; -rRz@Cr acy"ct*I r.Lx%LZ\^ 签发支票,开立支票to draw a cheque||to issue a cheque
6<+8}`@B>G ]Qc: Zy3 r=|vad$ ]ci RiMkT( 透支支票to overdraw a cheque
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\\X 背书支票to endorse a cheque
TiTYs ?;/{rITP# hPS/CgLq |B,dEx/uU 请付票款||清付票款to pay a cheque||to honour a cheque
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@Y w6< 支票退票to dishonour a cheque
a3*.,%d ]KzJ u`O%G jw/wcP Scf.4~H 0 拒付支票to refuse a cheque
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}7kk 拒付支票to stop payment of a cheque
C?bXrG\ 8 `yB _%XbxP6rH D_zcOq9 提示要求付款to present for payment
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&)<s _8Pmv$ x!Y( Y=i> m<~>&mWr 见票即付持票人payable to bearer
{P,>Q4N u87=q^$ uF.Q " ,< ^"PfDTyA 支付指定人payable to order
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T Fa6H(L3 已过期||无效out of date||stale
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X^u4%O[' 请给出票人R/D||refer to drawer
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WLW8Qsw >cC Gx .dy#n`eP 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
))8Emk^Q{ "v*oga% y^5T/M &Xj {:s# 文字与数字不一致words and figures differ
9;}L{yve ]t8{)r }(8D!XgWa nNkyOaK*4 支票
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Krt$=:m|1 时间已过account closed
qiF@7i 7Y$4MMNQ oHv{Y nL "g2 3 更改处应加盖印章alterations require initials
9/@FADh ]b5%?^Z# Gsx^j? &ryl$!!3H 7-g]A2N
5]A$P\7~1 时间已过effects not cleared
T)$6H}[c TyxU6<>4J4 ?GaI6?lbn KqT#zj 停止付款payment stopped
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<DA{\'jJ 支票毁损cheque mutilated
xg*\j)_} 7UeE(=Hr5 ]{q-Y<{" \}]=?}( 汇款||寄钱to remit||to send money
60Xl. ~Hp#6+ AQJ|^'% a+4`}:KA# 寄票供取款||支票支付to send a cheque for payment
f}evw K[S _RA{SO F)[XIY&2/ A1#4nkkc9 寄款人a remitter
1[fkXO{ I{*.htt{ 0{^l2?mgSb <=5,(a5g 收款人a remittee
MX4 :e>dtd 9XJ9~I? iMOPD}`IX |,M#8NOp: 国外汇票foreign Bill
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[ >uP{9kDm #'G7mAoA (Fjs
N5 国内汇票inland Bill
Kd AR)EU> mlsvP%[f. Q+y-*1
9^b7jw 跟单汇票documentary bill
eE#81]'6a 7>W+Uq YKs^%GO+ !"o1ve`{ 空头汇票accommodation bill
[7SI<xkv @vQ;>4 i. ]XpU'/h>q; dcrJ,>i} 原始汇票original bill
i"r.>X'Z >ji}j~cH |2+F I<v4 o%N0K 改写||换新票据renewed bill
//'xR8Z b& _i/n( y$r?t0 L&3Ar' 即期汇票sight bill||bill on demand
K_<lO,[S E``!-W qI4R`P" '%eaK_+7 …days after date||…days after date…日后付款
6U,U[MWJ bCY^.S- $+)x)1 {_k!!p6 …months after date||…months after date…月后付款
=E6i1x%j +^]PBMM1w ,pGCgOG#}c kHo;9j-U 见票后…日付款…days after sight||…days sight
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.@/z-OgXg E%J7jA4 见票后…月付款…months after sight||…months sight
CB{k;H %8`1Li6g #Ko+_Hm?4 61eKGcjs: 同组票据set of bills
|]2eGrGj4 Jz:W-o "#eNFCo7k ]=
QCCC 单张汇票sola of exchange||sole of exchange
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U%B]N@ :BZx)HxQ 远期汇票usance bill||bill at usance
>FMT#x t xzGsfd KSpC%_LC zf!\wY"` 长期汇票long bill
iYfLo"> GWkJ/EX dO4U9{+ nD?M;XN 短期汇票short bill
2M(PH]D XKPt[$ab Y[8co<p Wp9
2sm+ 逾期汇票overdue bill
dW=D] 5KPPZmO |Nx!g fU ,aj+mlZd2 宽限日期days of grace
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v d=5}^v#4 .]P;fCQmM .1? i'8TF 电汇telegraphic transfer (T.T)
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`\u), $ 邮汇postal order||postal note (Am.)||post office order||money order
LXEu^F~{u# OaCj3d> I9j+x]) *$Wx*Jo 本票promissory note (P/N)
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;> n~>CE"q 押汇负责书||押汇保证书letter of hypothecation
sT"tS> u.K'"-xt4K Z$=$oJzB UeiJhH,u 副保||抵押品||付属担保物collateral security
"E[*rnsLN >D^7v(& [,?A$Z*Z| i^V4N4ux] 担保书trust receipt||letter of indemnity
E?5B>Jer# ^VYZ% O}iKPY8K A5H
8+gATK 承兑||认付acceptance
{^O/MMB\\% n7!Lwq2 d~bH!P @_:?N(%( 单张承兑general acceptance
hE`%1j2( B46H@]d#7K IhKas4 o6yZ@R 有条件承兑qualified acceptance
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-/ f%%En5e+ UU~;B 2i'-lM= 附条件认付conditional acceptance
[-94=|S @ &IPK5o, h] TVi$J ^WYG?/{4 部分认付partial acceptance
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