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。
x=%wPVJ 会计报表statement of account
!/RL.`!> :.bBV]6q w1J%%//(h ;\48Q; 往来帐目account current
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B9t X E,p4R%:$@1 现在往来帐||存款额current accout
fx3oA} W|-<ekH_u cfhiZ~."T iwx*mC{|A 销货帐account sales
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}LTy Xo NPjNkpWm&= "p\5:< 共同计算帐项joint account
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wg7Ah #L`'<ge'g* $;VY`n 未决帐项outstanding account
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XkRPD 贷方帐项credit account||creditor account
=s/UF _JN WinwPn+9 -a\[`JHi ag{cm'. 借方帐项debit account||debtor account
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ow2tfylV UR<a7j"@2 应付帐||应付未付帐account payable
Z%$tV3a? ZZ2vdy38 GMOnp$@H^s ,0\Pr 应收帐||应收未收帐account receivable
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- uRCZGg&V?# 新交易||新帐new account
0f9*=c 1WUlBr/k MN<uIqG %@'[g]hk 未决帐||老帐old account
BRTCo,i J7FzOwd1h B0$ge"FK9 0'zX6% 现金帐cash account
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K_= &e)V!o@wJV $iMbtA5aQ 流水帐running account
^t}8E2mq bvF-F$n%F JyDg=%-$2 5fY7[{2 暂记帐||未定帐suspense account
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Xv2Q8-}w >SHP,><H/ 过期帐||延滞帐overdue account||pastdue account
0x,NMS iCIU'yI D]'/5]~z< Lhmb=
@ 杂项帐户sundry account
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nm 详细帐单||明细表detail account
ICD;a d^qTY?k. Ft<B[bQ ^8V8,C) 呆帐bad account
;D|g5$OE& YckLz01jh ;.{J>Q/U, CfEACH4_ 会计项目title of account
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IF. cP^c}e*;NS "U|u-ka8B 会计薄||帐薄account-book
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* e)f!2'LL "5@\"L 营业报告书||损益计算表account of budiness||business report
tJII-\3" #tN!^LLi x:iLBYf d8J(~$tXQN 借贷细帐||交验帐account rendered
)7 M :vJ1Fo! o?/fObV@( bkS-[rW 明细帐account stated
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R V6kJoSyde Kb~i9x& eOZ"kw"uHu 与…银行开立一户头to open an account with
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]Xu Bmv5yc+; 与…银行建立交易to keep account with
\[L| n8Rsle`a ( 9(NP_s "{x+ \Z\ 继续记帐to keep account
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{r?+PQQ# hH_\C.bL 与…有交易to have an account with
yX%NFXD 09J,!NN jIjW +D` ~(}nd 作成会计帐||有往来帐项to make out an account with
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@q G2w0r,[ 1pM>-"a8j 清算||清理债务to make up an account
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Tkl-{I V-ONC IgEVz^W?h 清洁帐目||与…停止交易to close ones account with
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cG 结帐to close an account
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kiu#THF FDTC?Ii O 清理未付款to ask an account||to demand an account
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F> Ygc.0VKMR En ]"^* =U}!+ 8f 结清差额to balance the account with
{ {+:Vy q OV$4[r Id{Ix(O Cf.(/5X 清算to settle an account||to liquidate an account||to square an account
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vU|y :.crES7<[X 审查帐目||监查帐目to audit an account
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^0A)5 检查帐目to examine an account
USV;j%U4* RY]jY | E gM&4Ur v,c;dlg_ 转入A的帐户to charge the amount to As account
smPZ%P}P+c IYe ,VL ?tkd5kE -;o0)DwZ 以计帐方式付款to pay on account
R]NCD*~ p*|Ct !=]cAS
PGD K QCF " 代理某人||为某人on ones account||on account of one
.=@CF8ArG e|4U2\&3y ,yTT,)@< sM@1Qyv&0 为自己计算||独立帐目on ones own account
g3c,x kaO cD9.L e\! ic \;0UP+ 由某人收益并负风险on ones account and risk||for ones account and risk
:U6Q==B$_ j=Z;M1 k#x"'yZ RC^k#
+ 由某人负担for ones account||for account of one
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wd/jR Dj{=Y`Tw _@O.EksY3r mBDzc(_\$' 按某人指示||列入某人帐户by order and for account of one
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VJ *C,1x5 列入5月份帐目for May account
JxlZ,FF$@ IhXP~C6 ^@;P -0Sy T_oL/x_; 编入某中帐项下to pass to the account of||to place to the account of
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\7Yo^ ZQ[ s/ Z;cA_}5 3PEW0b*]Pf 寄出清算书to send in an account||to send in render an account
dyt.(2 Q6d>tqW hq B+[L/C}=; ML7qrc;Rx 支票薄cheque book
`FAZAC\ >Slu?{l' EB8<!c ? #./8inbG 支票陈票人cheque drawer
S~V?Qe@&Z s:^Xtox/ |qtZb}"| 0[1/#0$ 持票人cheque holder
Rzxkz -!X\xA/KN vn ^* tTPjCl 不记名支票cheque to bearer||bearer cheque
g]U!] goc"+K 43N=OFU nOK1Wc%/' 记名支票||认人支票cheque to order
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@?; 到期支票antedated cheque
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y&/d J pKCux eKL3Y_5p@ 未到期支票postdated cheque
>/y+;<MZ zX&wfE8T [wcp2g3Px p~dj-w 保付支票certified cheque
7?2<W-n _OJ19 Ry e# KP3Lp sF1j4 NC 未获兑现支票,退票returned cheque
VevDW }4q* ,zh4oX`> $%"~.L4 zOMU&;.\
横线支票crossed cheque
94L>%{59 @!%HEs!# # {\ J%i|u e%KCcU 普通横线general crossing
pt~b=+bBm z=Khbh xU'% 6/G 6='x}Qb \H 特别横线special crossing
m]/sR3yF 9^^:Y3j ihopQb+k^m |\SwZTr 空白支票blank cheque
}RZN3U= M[?0 ^ FBx P]`m5 N 8J8@0 失效支票,过期支票stale cheque
</|m^$v B#[.c$ $ cYKVhf ?Z"<&tsZ 普通支票open cheque
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i>z {QE 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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l'y""i ^-26K|{3 tQcn%CK X>ck.}F 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
]McDN[h: 6|]e}I@<2 <{1=4PA \mDBOC0eK 支票换现金||兑现to cash a cheque
G*rlU 7kh(WtUz y/!jC]!+c =J^FV_1rJ 清理票款to clear a cheque
;7N~d TBQ 0R}F(tjw %lS jC%Z'd 'Sjt*2blq 保证兑现to certify a cheque
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Ep1p>s^ nx@h utBKl'` 填写支票数额to fill up a cheque
2G)q?_Q4S #iP5@:!Wm~ #]lK! : XJZS}Z7h 支票上划线to cross a cheque
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*~~00w 开发支票to make out a cheque
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8 J;\Z 签发支票,开立支票to draw a cheque||to issue a cheque
&T\,kq>) Vv3:x1S d^^EfWU _4~q&?}V 透支支票to overdraw a cheque
PR~9*#"v.. Q'Vejz/ _A,mY6* btWvoKO* 背书支票to endorse a cheque
C^nTLw;K }<g-0&GLm !MQVtn^C# Ygfv? 请付票款||清付票款to pay a cheque||to honour a cheque
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0.a#-u^ q,*([yX 支票退票to dishonour a cheque
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PN<? 拒付支票to refuse a cheque
nv_9Llh=z v `7` ' Wd]MwDcO fE,Io3 拒付支票to stop payment of a cheque
?`U=Ps ##|]el%Y |7%#z~rT i'`[dwfS 提示要求付款to present for payment
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eGQ-Ht,N @szr '&\%A 见票即付持票人payable to bearer
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N4 =Bw2{]w B):hm 支付指定人payable to order
c@/K} ^2-t|E= vbSycZ2M7 Pj{Y 已过期||无效out of date||stale
40Hm+Ge 98LyzF9 0t(js_ D%!GY1wdn 请给出票人R/D||refer to drawer
%#iu RGy+W- p-JGDjR0G nV3I6 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
^F:Bj&0v[ @t4OpU<'*b 0=Mu|G|Z IHcR/\mz 文字与数字不一致words and figures differ
95l)w yrQfPR ky=h7#wdv- eH^~r{{R 支票
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{@* 时间已过account closed
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h54 I@q(P>]X9 @23~)uiZa 5Sx.'o$ 更改处应加盖印章alterations require initials
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Js/QL=, 时间已过effects not cleared
66-G)+4 *=(vIm[KL njckPpyb@ RJ OW#e : 停止付款payment stopped
3{9d5p|\i AH?4F" Nx=rw h 5&TH\2u 支票毁损cheque mutilated
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3]>Z t[o_!fmxZ *cAI gO7 .X34[AXd 汇款||寄钱to remit||to send money
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2 9nSfFGu 寄票供取款||支票支付to send a cheque for payment
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VDF y3OF+;E "NtY[sT{V UX%J?;g 寄款人a remitter
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o bXk(wXX 收款人a remittee
pD;fFLvN q5{h@}|M V6Y0#sTU Uj)Wbe[)p0 国外汇票foreign Bill
ZQ{-6VCjl ZdgzPs" u6SQq-)d w|c200Is}e 国内汇票inland Bill
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G-jU ]94`7@ <.&84c]/& 跟单汇票documentary bill
`T{'ufI4B 9_fbl:qk;\ **JBZ \' dozC[4mF 空头汇票accommodation bill
wKKQAM6P1 )3k?{1: es<8"CcP 1>Q4&1Vn 原始汇票original bill
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hLj7i? 改写||换新票据renewed bill
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-p0 bEln.) 即期汇票sight bill||bill on demand
d/!\iLF yK-DzAv kpXxg: c
1)5$,+~lL …days after date||…days after date…日后付款
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~5RCZ …months after date||…months after date…月后付款
zl(o/n yD#(Iw UE/JV_/S; D -d 见票后…日付款…days after sight||…days sight
Tl2(%qB Ec@cW6g(% LI].*n/v xkv%4H> 见票后…月付款…months after sight||…months sight
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F Nn 4:-x!lt )Xa_ry7 x"!`JDsS 同组票据set of bills
"$pbK: ea]qX6)UZ 7Mk>`4D'c H]7bqr 单张汇票sola of exchange||sole of exchange
[!4xInS t+_\^Oa) @yo6w}3+- <p}7T]a7 远期汇票usance bill||bill at usance
wl&T9O;? zXD/hM [$;cjys at4JLbk 长期汇票long bill
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JJmW%%]i }xBDyr63 短期汇票short bill
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pL tGU~G& .$7RF!p 逾期汇票overdue bill
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g Y[]I!Bc r-go921 L]8z6]j* 宽限日期days of grace
3&CV!+z mt$rjk= m#8(l{3| /Ry%K4$ 电汇telegraphic transfer (T.T)
oyr b.lu/ L9N}lH ')0@J` *hru);OJr 邮汇postal order||postal note (Am.)||post office order||money order
3UaW+@ }X?#"JFX? }dpTR9j= wU>Fz* 本票promissory note (P/N)
}Nd1'BVf "w%:5~u9 Kei0>hBi [^s;Ggi9 押汇负责书||押汇保证书letter of hypothecation
!Ve0 :$ \8=)X} ) R~T} D
=mmBo 副保||抵押品||付属担保物collateral security
<g%A2lI =Y81h- |Y05 *!\P* 0&j90J$` 担保书trust receipt||letter of indemnity
l cHf\~ C\;l)h_{ '~Cn+xf4] ge1. HG 承兑||认付acceptance
) WbWp4 {0w2K82 eA86~M?<o ||>4XDV# 单张承兑general acceptance
>5#}/G& Ht4O5yl" ij;NM:|Sd vQyY
% 有条件承兑qualified acceptance
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p_ 附条件认付conditional acceptance
+^+'.xQ Y|Q(JX Lv]%P.=[G 6ICW>#fI` 部分认付partial acceptance
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