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。
nw%9Qw 会计报表statement of account
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wBwTJCX 1AN$s
Osm))Ua( 往来帐目account current
&Jb\}c} K0_gMi+bR GM'yOJo Uavl%Q 现在往来帐||存款额current accout
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_K!.TM+9 d)bsyZ;U GVJ||0D 销货帐account sales
A"&<$5Q ni%)a .?Y"o3 {4,],0bjx/ 共同计算帐项joint account
M /v@C*c Y8]@y0( M*ZN]9{^. h*C!b?:" 未决帐项outstanding account
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f^# Iq4B%xo6G Gj-nTN :&TM0O 贷方帐项credit account||creditor account
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-qDqJ62mC 借方帐项debit account||debtor account
n`&D_AbQ ?YS>_MN ]S[/a K&`1{, 应付帐||应付未付帐account payable
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Q~R zA>X+JH>iw h2f8-}fsq 应收帐||应收未收帐account receivable
'xj5R=V l;@+=uVDHm g,EDE6`8 HrvyI)4{ 新交易||新帐new account
fxPg"R!1i )V2W:M ]&]DFY~n J|f29B-c 未决帐||老帐old account
X:g5;NT \8QOZjy ?@$xLUHR4
jb&MC2 现金帐cash account
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; 4 O8ct,Y k Alxm{ 流水帐running account
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x2']. 6d6cZGS[: s __xBY 暂记帐||未定帐suspense account
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&:_Vgu 过期帐||延滞帐overdue account||pastdue account
,.QJS6Yv h>\C2Q cZ:jht uW!XzX[' 杂项帐户sundry account
}`<&l #\lvzMjCC FefroaJ:u .yZLC%} 详细帐单||明细表detail account
'?veMX ~ h3G}EH "Bf8mEmp +mVAmG@ 呆帐bad account
3Xu|hkK\e MZ,1 mR FHr)xqo=~ C(G.yd 会计项目title of account
JpfA+r kx;X:I(5&P z:#]P0 BeVDTk: 会计薄||帐薄account-book
fYk>LW .u7}p# }b(hD|e c}qpmW F 营业报告书||损益计算表account of budiness||business report
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1v9< 借贷细帐||交验帐account rendered
imYfRi=$ sq_>^z3T -`k>(\Q<d |})s 0TU 明细帐account stated
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4+vo2Q _:m70%i 4@-tT;$ 与…银行开立一户头to open an account with
C{J5:ak Ea@0>_U| CXrOb+ Df4O~j$U"s 与…银行建立交易to keep account with
kBR=a%kG _k2R^/9Ct% ML12
&E> gt}Atr6>_ 继续记帐to keep account
OCx'cSs-= A`3KE9ED vTK%8qoZ Zmyq6.1q~ 与…有交易to have an account with
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Z h.vy SwF"j 作成会计帐||有往来帐项to make out an account with
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> >`x|E-X" 89&9VX^A 清算||清理债务to make up an account
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]20:8l' 清洁帐目||与…停止交易to close ones account with
2.Vrh@FNRo S5hc@^|0Z 7T)y"PZ E D>7 结帐to close an account
` 7iA?; nnPT08$ H2jypVs$2 b;QgL_w 清理未付款to ask an account||to demand an account
HKJCiQ|k 9Ad%~qciY ^s6~*n<fH -KGJr 结清差额to balance the account with
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B<u- =cl#aS}e8 清算to settle an account||to liquidate an account||to square an account
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|R F\JS?zt2 .\a+m 审查帐目||监查帐目to audit an account
rB+ ( 2`]c&k;] DIGw4g4Kt oi0O4J%H 检查帐目to examine an account
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!b`fykC D/=05E%[81 P[ o"%NZ' 转入A的帐户to charge the amount to As account
VDnrm* J0IKI,X. jF;<9-m& 'QE8 以计帐方式付款to pay on account
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代理某人||为某人on ones account||on account of one
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n/;{- ByjfPb# A/=cGE 为自己计算||独立帐目on ones own account
(Yj6|` i%133in ? /!Fv/ R,D/:k'~k 由某人收益并负风险on ones account and risk||for ones account and risk
{($m LfC4 Qf0P"s` ]rGd!"q ruagJS)+ 由某人负担for ones account||for account of one
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R,L; jF6Q:`k yzfiH4 按某人指示||列入某人帐户by order and for account of one
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U3>I^Y g s1 5L6.7}B 列入5月份帐目for May account
PYQ {0j,U\ kb ZOqA8#\ ^e "4@O" 编入某中帐项下to pass to the account of||to place to the account of
51s\)d%l Z=-#{{bv N''xdz3Z =4q 5KI 寄出清算书to send in an account||to send in render an account
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tx;2C|S$oU 支票薄cheque book
K'8o'S_bF >}.~Y#Ge !pe[H*Cy :D}?H@(69 支票陈票人cheque drawer
7]u_ u@Gum|_=N 71Q`B#t0'Z zk70D_}L 持票人cheque holder
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U'b}%[ 不记名支票cheque to bearer||bearer cheque
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L9hL@ mq<:^ 记名支票||认人支票cheque to order
oVuIHb0w +Rd\*b LVP6vs *>iJ=H 到期支票antedated cheque
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#@Tm5z P[`>*C\9c \py&v5J)s! 未到期支票postdated cheque
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ptG$Z [PrJf"Z " 4u p7:? T}p|_)&y 保付支票certified cheque
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V!e`P 未获兑现支票,退票returned cheque
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e AnsJ3C 横线支票crossed cheque
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BiT ^y&2N 普通横线general crossing
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~m%%, 特别横线special crossing
A[88IMZs Q>=/u- i[U=-4 J huin?,eGz 空白支票blank cheque
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N'[R: ]_y;Igaj 失效支票,过期支票stale cheque
Q!fk|D+j )/v`k>E Mm^6*L] xNVSWi, 普通支票open cheque
8/9YR(H3H Mb%[Qp60 H#`&!p T6,6lll 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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WL5p. ^F"eHUg #4sSt-s& 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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XOY\NMo 支票换现金||兑现to cash a cheque
"FfP&lF/ 7mS_Cz+cB 28,HZaXhc TkjZI}]2 清理票款to clear a cheque
Of$gs- +Kg3qS" #fe zUU h3-dJgb 保证兑现to certify a cheque
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2'[ci$q kh*td(pfP9 ]O68~+6 EO.}{1m=hx 填写支票数额to fill up a cheque
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p,|K BG@[m `X wKCI fPsUIlI/A 支票上划线to cross a cheque
Ils^t C'0=eel[ oo,3mat2C hrnY0 开发支票to make out a cheque
}KL( -Ui$ *&yt;|y {cYbM[}U" Ds%~J 签发支票,开立支票to draw a cheque||to issue a cheque
}2_i<4,L 2k""/xMF' ZGWZ2>k `lq[6[n 透支支票to overdraw a cheque
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7r c"@,|wCUi a{8g9a4 背书支票to endorse a cheque
`BZX\LPHm lw 9rf4RF FZhjI 8+,~ yE),GJ-m\< 请付票款||清付票款to pay a cheque||to honour a cheque
O0#9D'{ _:,U$W ;F'/[l{+ @8GW?R 支票退票to dishonour a cheque
MDKiwT@# ) bGzsb1\ Gj([S17\0: 'gwh:8Xc 拒付支票to refuse a cheque
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rN^P// rn8t<=ptH3 拒付支票to stop payment of a cheque
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>T~duwS -{XXU )Z LK[%}2me 提示要求付款to present for payment
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FRm 见票即付持票人payable to bearer
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>H %S Mw+8p}E F[SYs/M 支付指定人payable to order
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Ja?% .AgD`wba 已过期||无效out of date||stale
f}>S"fFI ;eeu 9_$ =-qv[;%&6 7o]p0iLej 请给出票人R/D||refer to drawer
%A<|@OSdOa 0vRug|}k#% 7 n=fB#!*3 "ujt:4p@ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
?0VLx,kp = ,=t Sp isP4*g&%x )0:@T)G 文字与数字不一致words and figures differ
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d 支票
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"K8<X 时间已过account closed
M/,jHG8v 'J`%[,@V xv{iWJcs W%=b|6E 更改处应加盖印章alterations require initials
u&>o1!c*P YrR}55V, F*_mHYa; q)uq?sZe J!:ss
=y/VrF.bV 时间已过effects not cleared
p&L`C|0 5[|MO.CB$ N*Owfr1N In)#`E` g. 停止付款payment stopped
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U9*e9 支票毁损cheque mutilated
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!;?=s 汇款||寄钱to remit||to send money
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3 寄票供取款||支票支付to send a cheque for payment
K@6tI~un (s,*soAN =^P<D&%q a<[@p 寄款人a remitter
@Zs}8YhC kg$<^:uX TZq']Z)# qPpC )6-Q 收款人a remittee
MS6^= [" J*8fGR% Xv'M\T}6C+ 33\{S$p 国外汇票foreign Bill
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I UKx91a}g G1Cn[F;e 国内汇票inland Bill
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f;6a4<bz -O_5OT4 跟单汇票documentary bill
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ROCJ; 空头汇票accommodation bill
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A 原始汇票original bill
OFCOMM Warz"n]iC Nl7"|()e gQ*0Mk 改写||换新票据renewed bill
u(SdjLf: q]tPsX5{* |-I[{"6q$@ ;t@zH+*} 即期汇票sight bill||bill on demand
oa+Rr&t' MZE8Cvq0 HW{osav9 $CO^dFf …days after date||…days after date…日后付款
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pSASMc@ H;}V`}c<` zHr1FxD …months after date||…months after date…月后付款
[,-MC7>] )oa6;=go &`<j!xlG .8l\;/o| 见票后…日付款…days after sight||…days sight
#OH-LWZh 4_`+& ycRy!0l ;]MHU/ 见票后…月付款…months after sight||…months sight
1Af~6jz j"/i+r{"E _5.^A&Y* [a5L WW 同组票据set of bills
Xf9<kbRw/ j|KZ HH%dc Zo22se0) xe2Ap[Y'M 单张汇票sola of exchange||sole of exchange
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%h 远期汇票usance bill||bill at usance
$TL~SVHj;{ S?*v p= y:D|U!o2V xRJv_=dT 长期汇票long bill
wnP#.[,V !Z,h5u\.w Io{)@H"f "o`N6@[w
^ 短期汇票short bill
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TX a{QHv0goG 逾期汇票overdue bill
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P6zy<w 'AE)&56 sbrU;X_S 宽限日期days of grace
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`b$il *;(LKRV 电汇telegraphic transfer (T.T)
sYiegX`1c ^LE`Y>&m $[6:KV h2zuPgz, 邮汇postal order||postal note (Am.)||post office order||money order
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O 本票promissory note (P/N)
f:G Zb?Wyd S`BLwnU`# xpKD
'O=T bPAp0}{Fu 押汇负责书||押汇保证书letter of hypothecation
H ZIJKk( <bWhTNOb @O5-w 0iinr:=u 副保||抵押品||付属担保物collateral security
bg*4Z?[dd :kfHILi {^1GHU KRf$VbuL 担保书trust receipt||letter of indemnity
8=FP92X [bIdhG h )"PPI ec[S?- 承兑||认付acceptance
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~ cXFNX< <YP>c PCH&eTKN 单张承兑general acceptance
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"R]i <- Q=h?D 有条件承兑qualified acceptance
!krbGpTVH ` =RJ8u H2l/9+ L"&j(|{ 附条件认付conditional acceptance
iv2did4 %kS +n_* _{)e\n 3XYCtp8 部分认付partial acceptance
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