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。
2vB,{/GXP 会计报表statement of account
.e5@9G.jb _&q&ID .$d:c61X [7x;H 往来帐目account current
#p;<X|Hc}8 8hy1yt6t4~ aBQ --Sz ^"4?Q 现在往来帐||存款额current accout
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IeChz d %#4;'\'5 wp8-(E^ 销货帐account sales
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@2?X4n (/&ht-~EL _}\KC+n8 Dz.kJ_"Ro
共同计算帐项joint account
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p}GTOJT} 未决帐项outstanding account
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t+a- 贷方帐项credit account||creditor account
nWYfe-zQxg nx`W!|g$` ;1,#rTs h\)ual_r[j 借方帐项debit account||debtor account
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Ycp "lA$;\& +&X>ul 应付帐||应付未付帐account payable
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{ uY3$nlhP6 gi@&Mr)fS ?|2m0~%V= 应收帐||应收未收帐account receivable
YE"MtL { [A!=Hv_$ _fj@40i M A-\n"}4 新交易||新帐new account
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{8Cu6 未决帐||老帐old account
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n8N 9w hA~5,K0b 现金帐cash account
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sv,W aI\>=*HF 流水帐running account
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' -cXVkH{ 暂记帐||未定帐suspense account
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5 !G~\9 +w3k_^X9c 过期帐||延滞帐overdue account||pastdue account
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[Fu= pHDPj,lu 杂项帐户sundry account
w$I$xup H&ZsMML/% A56aOI= f7]C1!] 详细帐单||明细表detail account
[;INVUwG^ O~#OVFJ9= ^yF2xJ)9- @2$iFZq~ 呆帐bad account
TlBu3z'P MdNV3:[ \ BtWm ZaKi ^UpwVKdP 会计项目title of account
p@xK`=Urb n)teX.ck) \?.M1a[ 2!bE| 会计薄||帐薄account-book
VrRBwvp-K G|]39/OO3{ G Q+g.{c &4l>_ 营业报告书||损益计算表account of budiness||business report
_RzcMX #T)gKp Wr;?t! <wt9K2, 借贷细帐||交验帐account rendered
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Y`T:^ HV6'0_R0 明细帐account stated
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AS: %g&i.2v =}AwA5G d~J4&w 与…银行开立一户头to open an account with
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*; Aa/lKiiz 与…银行建立交易to keep account with
eqE%ofW [HhdeLOX s*j0uAq)up sh"\ kk9 继续记帐to keep account
!23#Bz7 ^E8eW o93A:f c FVco
oV 与…有交易to have an account with
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,7Z M 9b_Q #zcnc$x\ 作成会计帐||有往来帐项to make out an account with
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=' cr@[~i 清算||清理债务to make up an account
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RjFWHAp obE_`u l# 清洁帐目||与…停止交易to close ones account with
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1W"Q "syf@[tz7 k w!1]N A%s"WSx, 结帐to close an account
8W"~>7/>D RSY{IY a{6rQ <zK9J?ZQW> 清理未付款to ask an account||to demand an account
*5#Y[c vF=d`T< %!HmtpS 5xHl6T+ 结清差额to balance the account with
h^5'i}@u s3G3_& 0Kjm:x9T P$\vD^ 清算to settle an account||to liquidate an account||to square an account
,g$N zKWcDbj 0%^m iCIu]6 审查帐目||监查帐目to audit an account
S0~F$mP' 7b,u|F wYS,|=y W<3nF5! 检查帐目to examine an account
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))' ;ePmN|rq; 转入A的帐户to charge the amount to As account
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gEKs"e 以计帐方式付款to pay on account
d]k>7. Kl$!_ $ *IGgbg[0 @`?"#^jT 代理某人||为某人on ones account||on account of one
x1$tS#lS #uT-_L}sw \,E;b{PQo6 3e:"tus~ 为自己计算||独立帐目on ones own account
%?C{0(Z{ %u43Pj }{S W~yW y2^r.6"O 由某人收益并负风险on ones account and risk||for ones account and risk
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L;aTzo 由某人负担for ones account||for account of one
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~ 按某人指示||列入某人帐户by order and for account of one
OlFls 8#> lvb0dOmY Tfgx>2 |]]Xee] 列入5月份帐目for May account
Sz"J-3b^ r 06}@ 7 aIZ@5w"7 \p.Byso, 编入某中帐项下to pass to the account of||to place to the account of
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a 6$b"tdP W<B8P S$ 寄出清算书to send in an account||to send in render an account
>u~ [{(d , ;vF8V`f ?ae:9ZcH yIbz\3 支票薄cheque book
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(ZjIwA9> MlsF?"H p co<){5zOT 支票陈票人cheque drawer
ev#d1s|<S QM9~O#rL Z%XBuq:BY Z.:5<oEKg 持票人cheque holder
{`KgyCW: T2}I,{U hX 9.%-@sR 1?)<*[ 不记名支票cheque to bearer||bearer cheque
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\"X@ ^QB/{9 # 0d:t$2~C 记名支票||认人支票cheque to order
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I 4G@vO{$ [t<^WmgtxL 到期支票antedated cheque
X`:(-3T jY:(Tv3~ Fx0K.Q2Y0 27E6S)zv 未到期支票postdated cheque
^Cyx"s't W]_+3qvZ )wpBxJ;dB} |>A1J: 保付支票certified cheque
FD#?pVyPn^ +sE8 1B >('L2]4\v t\{q,4 未获兑现支票,退票returned cheque
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:Y>C( .pi#Z/v L,waQk / @ 横线支票crossed cheque
KHcfP7 }^?dK3~q EiP_V&\ 0FjSa\ZH 普通横线general crossing
88pz<$ 20zIO.&o /I$g .f/# y= cBpC 特别横线special crossing
RX=C)q2c //Hn[wEOh ;{q7rsE X LA 空白支票blank cheque
5p94b*l *ta|, yXppu[= *J8j_-i,R 失效支票,过期支票stale cheque
u+[ZWhKUp 5U3="L Bu>srX9f =o{zw+|% % 普通支票open cheque
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Cg}cD. 0RYh4'=F 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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:,OT zJ3{!E}`v 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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{*,S zg)Z2?K|;u C%}FVO\c 支票换现金||兑现to cash a cheque
RQ9fA1YP 22}J.'Zb yew9bn0a= UR1U; k 清理票款to clear a cheque
V_Wv(G0-\ {/XzIOO;b }j+ZF'# 2[r#y1ro 保证兑现to certify a cheque
N=zrY`Vd KNQX\-= P9G c)$6{p Xv]O1 f cI 填写支票数额to fill up a cheque
eDX{}Dq( |M)'@s: :f 1*-y eMPi ho 支票上划线to cross a cheque
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?bmP<(N5/ 8nt:peJ$+ %^2LTK(P 开发支票to make out a cheque
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$! vbmi_[,U a7%5Qg9B; 签发支票,开立支票to draw a cheque||to issue a cheque
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l% )f*&}SV |@sUN:G4k 透支支票to overdraw a cheque
{"Van,w U$# ?Lw / /3iai C6M|A3^T 背书支票to endorse a cheque
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5E t*NZ@)> 请付票款||清付票款to pay a cheque||to honour a cheque
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u !L2R0Y:a [_G_Wl'#8 支票退票to dishonour a cheque
-,uTAk0+@ i!*w'[G->Y PL@hsZty~c ;8'hvc3i$ 拒付支票to refuse a cheque
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^?TabL 拒付支票to stop payment of a cheque
+j1s*}8 ,5mK_iUw3 x{*g^f $.a<b^.Xi 提示要求付款to present for payment
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^p, r?nvJHP %\6|fKB4< Nv,1
F 见票即付持票人payable to bearer
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a:r8Jzr -+Axa[,5= n;@PaE^8= 支付指定人payable to order
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)x4 9E'fM !trt]?*- !g
# 已过期||无效out of date||stale
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}`v 3k.{gAZKh 请给出票人R/D||refer to drawer
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:.e`w#$7 qsOA(+ZP VUpa^R 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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R VCSHq&p8 Hbu8gqu Jz&a9 文字与数字不一致words and figures differ
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"gB 8n+&tBq1 s6bILz-u 支票
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ZJ}9g(X..g 时间已过account closed
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$M{MOehZ +;^UxW x)N$.7'9OJ 更改处应加盖印章alterations require initials
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2l]*><q| 时间已过effects not cleared
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t *j5>2-C & R % [ZQK 停止付款payment stopped
5pSo`) p4mi\~Q yMaU`z 8=QOp[w 支票毁损cheque mutilated
hgIqr^N9 'NJGez'b, JjA3G`m= mN^
w?R41m 汇款||寄钱to remit||to send money
KYE)#<V}@ aF*KY<w ?YE'J~0A6 V`P8oIOh] 寄票供取款||支票支付to send a cheque for payment
nhV\< KuBN_bd
~o{GQ> W*J_PL9j 寄款人a remitter
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5 mzw`{Oy>L `+DH@ce 收款人a remittee
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H{L L& = a( 国外汇票foreign Bill
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p7{2/mj yS#)F. grD[7;1~:) 国内汇票inland Bill
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Jw 跟单汇票documentary bill
OlU')0Y SEf RU` \c')9g@ G^r`)ND 空头汇票accommodation bill
rR Kbs@1M 7bV(eV 1O#]qZS}] KA
$jG{yq 原始汇票original bill
G)|Xj70 sNaLz M)x6m|.= e
p jb 改写||换新票据renewed bill
m}UcF oaO zH"a>+st= (Q5rOrA" Q};n%&n& 即期汇票sight bill||bill on demand
#ovausK[7 uzoI*aqk-s dU}Cb?]7s Sp7VH+ …days after date||…days after date…日后付款
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eD #B!|sXC n;@.eC,T/ …months after date||…months after date…月后付款
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}SfS\b{|~ 见票后…日付款…days after sight||…days sight
= K)[3mXX (]E0fjk zqHG2:MN" qX[{_$^Q 见票后…月付款…months after sight||…months sight
mjQZ"h0 ) $`}~ @m5c<(bkfp f+cN'jH
E 同组票据set of bills
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'q 单张汇票sola of exchange||sole of exchange
PglSQ2P # a`D6; ["O_Phb| Ku
RJo] 远期汇票usance bill||bill at usance
,i jB3J TU6(Q,Yi| e#U@n
j6 uTdx`>M,O 长期汇票long bill
`fuQt4 vbD"" )3 I~6ar 9u6VN]divB 短期汇票short bill
0 <E2^ Kv9$c(~# (@ 1>G
^% qyBC1an5, 逾期汇票overdue bill
v<Ywfb b'ZzDYN 0HO'%'Ga* ?f$U8A4lp 宽限日期days of grace
"38L ,PW0Z vX7U|zy 5DpvMhc_ HUAbq } 电汇telegraphic transfer (T.T)
J(G-c5&= n$lVmQ6 ?I8r2M] .=)[S5.BVq 邮汇postal order||postal note (Am.)||post office order||money order
o}&{Y2!x NEUr w/ >~0~h:M+ 'yosDT2{# 本票promissory note (P/N)
<PFF\NE9 oTRidG 67;6nXG0K dVPY07P 押汇负责书||押汇保证书letter of hypothecation
3RX9LJGX m68>` Ge @qvP_ ZC%;5O` 副保||抵押品||付属担保物collateral security
{!j)j6(NY .l hS ny%$BQM= ]
%ewxF 担保书trust receipt||letter of indemnity
F [Lg,} 7|o!v);uR mrq,kwM joDqv,iW8 承兑||认付acceptance
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jXVvVv ]61Si~Z 单张承兑general acceptance
+J85Re ` ^D]J68)#a <$@I*xk[ bEB2q\|Je 有条件承兑qualified acceptance
?S'aA!/; qDTdYf %-]a[qf3 oY5`r)C7 附条件认付conditional acceptance
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mbIz[un f`KO#Wc 部分认付partial acceptance
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