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。
ua=7YG 会计报表statement of account
onmkg}&_ KAE %Wwjr LrO[l0#'Q E83$(6z 往来帐目account current
rkWy3X{%2< p3-~cr.LD W!" $g b-VQn5W 现在往来帐||存款额current accout
Sru0j/|H\ 1Z_w2D* Ux^ue9 5ad@}7& 销货帐account sales
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|? y"Fu= }+`,AC`RM WRbdv{1E 共同计算帐项joint account
\>"Zn7 x{!+4W;S CaED(0 hEo$Jz` 未决帐项outstanding account
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\5Ur^t O+'k4 贷方帐项credit account||creditor account
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B/Q>i'e 借方帐项debit account||debtor account
&09~ D8f' .&b c3cW *b{Hj'H aH sT iFh"8d> 应付帐||应付未付帐account payable
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%>zG;4 A$\/D2S7! )9/iH( 应收帐||应收未收帐account receivable
5xUZeLj _a$5"
_E0yzkS oWDn_GnG`h 新交易||新帐new account
&,Rye Q iSX:H; fK(:vwh ESIeZhXVH 未决帐||老帐old account
(IHR {m [<^ '}-SJ 3-;<G e&(Wn2)o 现金帐cash account
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a 流水帐running account
8<6@O :c}PW"0v &R<K>i md9JvbB 暂记帐||未定帐suspense account
1!+0]_8K #{)mr [c| Qe9}%k6@E H-m).^ 过期帐||延滞帐overdue account||pastdue account
,( hP /< TEK#AR `'(@"-L:7 YD~(l-?" 杂项帐户sundry account
)iPU :q2RgZE Vd)
%qw aiw4J 详细帐单||明细表detail account
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o/RGz PR %N7G>_+ 呆帐bad account
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F/G+ & )-fC 3Dh{#"88 会计项目title of account
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8l?@ o ,>pv>)u{ 会计薄||帐薄account-book
!0X"^VB ${t$:0R,h UG]5Dxk ^(qR({cX 营业报告书||损益计算表account of budiness||business report
2:[G4 p5nrPL S.C7%XU m&_!*3BAG 借贷细帐||交验帐account rendered
|;C;d"JC2 U!lWP#m 3/s
u 1M[ 4`"Q!T_' 明细帐account stated
Ojp|/yd^YL )d=&X|S> ^g+M=jq _ *^\u%Ir" 与…银行开立一户头to open an account with
5XNFu C9E @Y6~;(p {\k:?w4 A6Wtzt2i 与…银行建立交易to keep account with
W%#LHluP %BkPkQA bxww1NG>|Z <QK2Wc_}-" 继续记帐to keep account
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k SYv5{bff = m8v=pab e O~F8lQ 与…有交易to have an account with
Y}Nd2 RLF]Wa, Zu^J X/um uo^tND4a;j 作成会计帐||有往来帐项to make out an account with
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a!tOf2 &PEw8: TX F[oTc^dr % wh>_Ho 清算||清理债务to make up an account
!r_2b! dy r1xhplHH@ X>rv{@K bL H:L<gv(rG 清洁帐目||与…停止交易to close ones account with
GEfTs[ &28%~&L ljO t~@Ea PPj0LFA 结帐to close an account
7cT ~u \&X*-T[]j ?(j:F2dU~ G(7WUMjl 清理未付款to ask an account||to demand an account
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)! +S}/6dg 结清差额to balance the account with
| <l=i( sJ)Pj?"\? ]kyGm2Ty9 o51jw(wO 清算to settle an account||to liquidate an account||to square an account
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M-i> %$SO9PY [>U =P` 审查帐目||监查帐目to audit an account
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3] XSz)$9~hk nJ~5ICyd 检查帐目to examine an account
:/'oh]T| >-Q=o,cl%3 ju?D=n@i IH~[/qNk 转入A的帐户to charge the amount to As account
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jA+0 DS1_hbk @a}jnl(2 以计帐方式付款to pay on account
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M[7$cfp-Y~ 代理某人||为某人on ones account||on account of one
`E2HQA@ Ow4H7sl U/3<p8 Ov PTgiI!N 为自己计算||独立帐目on ones own account
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G<' 由某人收益并负风险on ones account and risk||for ones account and risk
Ea\Khf]2 8xN+LL'T{ aJ^RY5 V+&C_PyC 由某人负担for ones account||for account of one
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3gP U[t/40W}P `PApmS~}
. 6#DDMP8;I 按某人指示||列入某人帐户by order and for account of one
#:LI,t y$C\b\hM XdxSi"+ .DG`~Fpk 列入5月份帐目for May account
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_N @X g5E ]XhX aoqL I$w:qS&: 编入某中帐项下to pass to the account of||to place to the account of
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2 寄出清算书to send in an account||to send in render an account
pa8R;A70Dl >#~>!cv6D SM8Wg> H4"'&A7$ 支票薄cheque book
#)PAvBJ;m vkE a[7 Cu&y',ee~ urK~]68 支票陈票人cheque drawer
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yeqHeZ 持票人cheque holder
<<l1zEf@ @Z2^smf ^e\H V4s >&%#`PKT 不记名支票cheque to bearer||bearer cheque
9mRP%c#( iV2v<ap.n >7,?X_:A-1 ^Cy=L] 记名支票||认人支票cheque to order
B3g#) 7*\CfqrU It:,8 ^i8"eF 到期支票antedated cheque
SS*3Qx:[ o'J^kd` |e{ ^Yf4 0"J0JcFX 未到期支票postdated cheque
dwJnPJ=z 9zE/SDu7\ p!>DA?vF ]@{l<ExP 保付支票certified cheque
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7&&3@96<*# 未获兑现支票,退票returned cheque
s((c@)M F4DJML-( *3\ Nj6 )m_q2xV 横线支票crossed cheque
9%Qlg4~<s W$xW9u8@+( YHzP/&0 wA\a ]X. 普通横线general crossing
Zk~~`h 21[=xboU suHisc* Qz4Do6#y 特别横线special crossing
7:e5l19 uI RQYD#4| p^k*[3$0 XaF;IS@A 空白支票blank cheque
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_N:GZLG #'dNSez5 失效支票,过期支票stale cheque
apjoIO-< "0LSy x 'x6rU"e $J ipyc(u6Z5 普通支票open cheque
@%jY B`)TRt+'. B#r"|x
# [ f7/M _sx 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
[>KnMi=o) dU-nE5 RFPcH8-u7 '^`iF,rg 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
t;V^OGflv Va[t'%~&zR Jl<pWjkZZ ,P%i%YPj 支票换现金||兑现to cash a cheque
&"(zK"O pS2u&Y"u| kD(#LM<9s Mm;[f'{M) 清理票款to clear a cheque
OIDP#K wjXv{EsMq oqo7Ge2 ~G1B}c] 保证兑现to certify a cheque
"RTv[n! zkquXzlgB B(f_~ ] ZW4$Ks2]Y 填写支票数额to fill up a cheque
dQ_hlx!J p3>Md?e a$\Bt_ hj}PL 支票上划线to cross a cheque
V|~o`(] Lp(i&A `O5427Im 3m$ck$ 开发支票to make out a cheque
OZA^L;#> |h&Z. N<b~,[yCd> [=",R&uD$ 签发支票,开立支票to draw a cheque||to issue a cheque
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/o5K %=$Knc_!T^ = WHI/|& t)= dKC 透支支票to overdraw a cheque
M2\c0^R zI\+]U' {u+=K-Bj -{q'Tmst 背书支票to endorse a cheque
K>C@oE[W PEg]z $f%om) o+.ySSBl+ 请付票款||清付票款to pay a cheque||to honour a cheque
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7 gC2 YrYmPSb= t fD7!N{ 支票退票to dishonour a cheque
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g( xu _zJ /z o/Q|R+yXV *tv\5KW G 拒付支票to refuse a cheque
{pA&Q{ ^ #d06wYz= n/x((d%"E !8D>Bczq) 拒付支票to stop payment of a cheque
-2(?O`tZ pmOUl 8y4 =XK}eQ_d IRueq @4 提示要求付款to present for payment
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"hjL bWSc&/9y 见票即付持票人payable to bearer
vCNq2l^CW O=*, ,L lYRj 5 z>\l%_w 支付指定人payable to order
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9{:ot8, 9X,iQ 已过期||无效out of date||stale
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a\t hlZ{bO'f _C(fz CK 请给出票人R/D||refer to drawer
@56*r@4:q \I-e{'h ecQ{ePoU 4w#2m>. 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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*'@F+ 7qZC+x6_L 文字与数字不一致words and figures differ
O!^ >YvOh J3~%9MCJ r>7+&s*yk vm{8x o 支票
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c9o]w8p/ 时间已过account closed
#/jug[wf*! lM}-'8tt? 6)*B%$?x fQ~TZ:UrU 更改处应加盖印章alterations require initials
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WJu(,zM?G 时间已过effects not cleared
x,]x>Up GlTpK^. /e[m;+9^& T/2k2r4PD 停止付款payment stopped
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`;- "]kzt ux ACi,$Uq6R 7s3=Fa:9Q 支票毁损cheque mutilated
AIY 1sSK ep?D;g ZI;*X~h dNNXMQ0" 汇款||寄钱to remit||to send money
Du65>O WW{_D rks"y&&Nc 'I+S5![< 寄票供取款||支票支付to send a cheque for payment
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K% 寄款人a remitter
?bt;i>O\ KXDnhVf 3<"j/9;K' az:}
RE3o 收款人a remittee
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h )B"{B1( k}qQG}hB 国外汇票foreign Bill
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#b;k+<n[X utuWFAGn A Zi+F IQ( %K')_NS@ 跟单汇票documentary bill
}4!}vkVx xvl{o fs;\_E[) Anu: 空头汇票accommodation bill
6vAZLNG3 B>>_t2IU 4'dN7E1*f ;Ivv4u 原始汇票original bill
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VgIk '. %L-qAI&V 改写||换新票据renewed bill
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WRXW@c <=GZm}/]N 即期汇票sight bill||bill on demand
Pg:xC9w4 DJ<+" .v! @O'NJh{D` EjFpQ|-L| …days after date||…days after date…日后付款
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…months after date||…months after date…月后付款
Y)F(-H) CN ( : O2ktqAWx@ m4oj1h_4 见票后…日付款…days after sight||…days sight
G .<0^q, }(!Uq (|Gwg \r `<d.I%} 见票后…月付款…months after sight||…months sight
`r-Jy{!y4 F7O*%y.'; u8KQV7E hvO$ f.i 同组票据set of bills
t?-a JU z"yW):X "Zhh>cz ?M&@# lbG 单张汇票sola of exchange||sole of exchange
aV|VC$ OYt_i'Q !9NF@e'&! )'f=!'X 远期汇票usance bill||bill at usance
ejyx[CF _[z)%`kay Xwo+iZ(a .6$=]hdAp 长期汇票long bill
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[OB. 短期汇票short bill
+`gU{e,p ZT*}KJm pXl qE, R[l`# I 逾期汇票overdue bill
0Yq_B+IC v{|y,h&]a n:wAxU o96c`a u 宽限日期days of grace
i0wBZ i? :3R3>o6m cq?,v?m
`ql8y ' 电汇telegraphic transfer (T.T)
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> /D^ g" u(8{5"C HLqN=vE6 邮汇postal order||postal note (Am.)||post office order||money order
Uaux0W zE1=P/N h>*3i# 24 [cU 本票promissory note (P/N)
bcwb'D\a . G25D |,`"Omb9+m QQN6\(;- 押汇负责书||押汇保证书letter of hypothecation
Nb3O>&J Q%q;=a -a>CF^tH k)D5>T 副保||抵押品||付属担保物collateral security
,Nw2cv}D I>l^lv&[+ ^4,LIIUj lx5.50mI 担保书trust receipt||letter of indemnity
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%AEwRZ 承兑||认付acceptance
zBq&/? ?MSwr_eZH A9]&w tMP"9JE, 单张承兑general acceptance
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U$;0` 有条件承兑qualified acceptance
_}JMBIq$ gzvgXZ1q" L1G)/Vkw ]G8"\J4
& 附条件认付conditional acceptance
jHE^d<=O^ c+z [4"rYL ~@Bw(! Crj7n/mp]s 部分认付partial acceptance
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