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。
KWhw@y-5j@ 会计报表statement of account
ks'25tv}F uKtrG,/ p qTiX;e\W 8[}MXMRdb 往来帐目account current
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,# oREZ^pE@ 现在往来帐||存款额current accout
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j Zf CWt,cwFW f{5)yZ`J* 销货帐account sales
&~^"yo#b E%jOJA m5f/vb4l _0^<)OSY 共同计算帐项joint account
K3'`!K a* Z]oa+W+ =s1"<hH}O) Qh)@-r3 未决帐项outstanding account
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^Z{ 贷方帐项credit account||creditor account
a*74FVZo.; S1 %{/w N$?mula 1 dI 借方帐项debit account||debtor account
b*r1Jn"h I+8m1* g:e| yq\)8Fe 应付帐||应付未付帐account payable
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3D:w{l \L6U}ZQ2V 应收帐||应收未收帐account receivable
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6 BJ~Q\Si6 KdYT5VUM/ kn`KU.J. 新交易||新帐new account
8uS1HE\% 0O"GI33Mg tkV:kh< L~ RiaO`|1 未决帐||老帐old account
duV|'ntr Mz+|~'R 7^as~5'&- ?i)-K?4Sb 现金帐cash account
NZ9`8&93 >Mrz$
z{x {HvR24# 3 +BPqhzf 流水帐running account
sVaWg?=qs' 2P@>H_JFF -:cS}I HSp*lHU 暂记帐||未定帐suspense account
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Bcb/v vy@;zrs 过期帐||延滞帐overdue account||pastdue account
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? 杂项帐户sundry account
9"_qa q 1S0Hc5vw G\Toi98d* fcD$km 详细帐单||明细表detail account
1}KNzMHk9 RZm5[n =@gH$Q_1 k;;?3)! 呆帐bad account
wToz{!n )|uPCZdLZ /o+,
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会计项目title of account
/$&~0pk H :d{Sru 7+#^:;19` L~I<y;x 会计薄||帐薄account-book
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i#Nc> $axaI$bE 营业报告书||损益计算表account of budiness||business report
[UR+G8X21m e%(zjCA MvL%*("4b %w/o#*j<; 借贷细帐||交验帐account rendered
gC<\1AIu D:8-f3 dZ`nv[]k~ xm/v:hl= 明细帐account stated
Xb#x^?| {nm#aA%, q6\z]8) s3/->1#i 与…银行开立一户头to open an account with
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2Z7smDJ htMsS4^Kvd 与…银行建立交易to keep account with
dm)V \?b {~b]6}O "EWU:9\0 FspI[gUN, 继续记帐to keep account
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.4" Vu^J'>X *~prI1e( gigDrf} 与…有交易to have an account with
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N e`<=&w 作成会计帐||有往来帐项to make out an account with
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B\eNk @>(l}5U5 W-7yi`5 清算||清理债务to make up an account
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A-{ (^eE8j/K 清洁帐目||与…停止交易to close ones account with
Ds&)0Iwf YPf&y"E&H kS/Zb3 J@(*(oQb 结帐to close an account
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JQQD~J1)E |~8iNcIS 清理未付款to ask an account||to demand an account
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a0H v|t^th, n KDX=73 4LUFG 结清差额to balance the account with
N%_-5Q)so +]`MdOu ?!Rlp/ ToDNBt.u{+ 清算to settle an account||to liquidate an account||to square an account
Z&JW}''n|F '#u|RsZ lJ
R",_ I&Yu=v/_ 审查帐目||监查帐目to audit an account
z=n"cE[KtB 8'Z9Z*^h#x jW?.>( r\` R$ 检查帐目to examine an account
d[-w&[iy k+JDbJ@ Y]B2-wt- DE."XSni 转入A的帐户to charge the amount to As account
PO<4rT+B JS!rZi -.ha\ t0J -UUPhGC 以计帐方式付款to pay on account
5c3)p^]g C1)TEkc"C E"pq ZP = oxH S7b 代理某人||为某人on ones account||on account of one
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d48> (!W:-|[K\ 为自己计算||独立帐目on ones own account
Tx`;y| #^yw!~:{ 0)yvyQ5 Ko>pwhR} 由某人收益并负风险on ones account and risk||for ones account and risk
^3*/x%A,g F2!_Z= 3xp%o5K $-jj%x\} 由某人负担for ones account||for account of one
M=`F $ L*D-RYW FTtYzKX(bv bkLm]n3 按某人指示||列入某人帐户by order and for account of one
hi`\3B -P(q<T2MV' B~jl1g| v?-pAA)ht 列入5月份帐目for May account
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}6 "_}Hzpy5k 编入某中帐项下to pass to the account of||to place to the account of
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.KN9=o 寄出清算书to send in an account||to send in render an account
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:vo {S'xZ._= ?VCb@&* |L%F`K>Z: 支票薄cheque book
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Xt 支票陈票人cheque drawer
~{=+dQ =S|SQz5%w *&% kkbA N6Vn/7I5% 持票人cheque holder
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2 z X2BJ 不记名支票cheque to bearer||bearer cheque
^7.864 %a{cJ6P : \:jIP t(\d;ybyx 记名支票||认人支票cheque to order
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6D D?)"Z$ fY}e.lD :@`Ll;G 到期支票antedated cheque
dSS_^E[{ Q|"{<2"]U0 Q*^zphT <DvpqlT 未到期支票postdated cheque
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"rvw;R 保付支票certified cheque
HZ>Xm6DnC5 K9mL1 [B I'`Q_5s5 wbUpD( 未获兑现支票,退票returned cheque
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2] \(cu<{=rU zEl@jK,{$ $f7#p4;}( 横线支票crossed cheque
";J1$a E@}t1!E< 94 H\,}i8 |0vY'A)] 普通横线general crossing
N*|Mfpf Y`uL4)hR5 gLaFIeF<+ *
S~gF/*kP 特别横线special crossing
4hg#7#?boW 8*V3g_z _ncqd,&z 1ZJP.T` 空白支票blank cheque
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3 m;>HUTj a<k x95 V&
-pgxf; 失效支票,过期支票stale cheque
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9 t,]r% 1 xm8w$% ~gNa<tg"1 普通支票open cheque
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Nw X|{TwmHd 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
*r6+Vz <{Wsh#7 }. AMp[f%X *[]7l]XK. 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
T$U,rOB" QmvhmsDL YLVIn_\} 6+b!|`?l+ 支票换现金||兑现to cash a cheque
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5`53lK.C 清理票款to clear a cheque
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)@Fuw* 保证兑现to certify a cheque
Kr3L~4> y*0bHzJ ^31X-}tv (, Il>cR4 填写支票数额to fill up a cheque
nsQx\Tnhx })#6BN v)mO"\ 81u}J9z; 支票上划线to cross a cheque
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%5on 开发支票to make out a cheque
)R.y>Ucb0 y=_8ae}aD~ Nb~.6bsL }SIUsh' 签发支票,开立支票to draw a cheque||to issue a cheque
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DUUQz:?{J M@ILB-H 透支支票to overdraw a cheque
B~K@o.% dY'/\dJ RwJ#G7S# $Zf hQ5bat 背书支票to endorse a cheque
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请付票款||清付票款to pay a cheque||to honour a cheque
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u4y c@!%.# |y CBz$N) f g/e\EkT 支票退票to dishonour a cheque
(!`TO{ !6P T<1*R>el !8S$tk Khp`KPxz% 拒付支票to refuse a cheque
3m:[o`L 1;Bgt v$ </~!5x62Oy (`<X9w, 拒付支票to stop payment of a cheque
,)-7f| R3=PV{`M s3?pv l>p S23 提示要求付款to present for payment
\1x<bx/1 Dg(882#_ ig|ol*~ $*a'[Qot# 见票即付持票人payable to bearer
yU'Fyul gbF^m`A>%+ O%feB e N0TEVDsk 支付指定人payable to order
Qxb5Y)/jn )rX["= /sHWJ?`&/, :ZrE/3_S 已过期||无效out of date||stale
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xMV2&,Jq ?VVtEmIN (prqo1e@ B+W 4r9# 请给出票人R/D||refer to drawer
Y v22,|: o9&&u1`M/ ?U3X,uv5J P")duv 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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n@ g 文字与数字不一致words and figures differ
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<i}lP/U ;.Dm?J0 kC~\D?8E= 支票
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lI#Ap2@ 时间已过account closed
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m .8[U
k^q 更改处应加盖印章alterations require initials
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uI~t4 GZt+(q gKyYBr 6KT]3*B `+Ko{rf+9
)qxZHV 时间已过effects not cleared
wLX:~]<xl DK-V3}`q} A}K2"lQ#>, =Yd{PZ*fR 停止付款payment stopped
f]N.$,:$ $A>\I3B BT[jD}? *>b*I4dz 支票毁损cheque mutilated
zB,Vi-)vH T4H/D^X| fcDiYJC* ji'NR 汇款||寄钱to remit||to send money
Z+# =]Kw) ^P)W/2 6;|6@j 2h Wtpus 寄票供取款||支票支付to send a cheque for payment
#ZFedK0vv G:u-
C<^' 0f"9wPC m*'^*
# 寄款人a remitter
RXo!K iQO -)='htiU w4 R!aWLd OC(S"&D 收款人a remittee
v$H=~m 2.xA' \M R8Kj3wp G6l:El& 国外汇票foreign Bill
C 2$_Ad=s +0{$J\s %Y0,ww2 6bv~E. 国内汇票inland Bill
UG@9X/l} _zuaImJ0o n\X'2 ]g/:l S4 跟单汇票documentary bill
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o~ [:vH_(| 空头汇票accommodation bill
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d@ ]$4DhB %A]?5J)Bi {~L{FG)O 原始汇票original bill
"L?h@8sa /Qa'\X,f3 G)(vd
0X1 MXVQ90 改写||换新票据renewed bill
BVJ6U[h` /b|V=j}W ()Tl\ 1" k_l.\,0 即期汇票sight bill||bill on demand
?.A~O-w "7G> #![9QUvcf -l:4I6-hi …days after date||…days after date…日后付款
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Eh? BXzn-S \/wbk`2 …months after date||…months after date…月后付款
?QJS6i'k ` FJ2
? Lm!/iseGv t9QnEP' 见票后…日付款…days after sight||…days sight
)\`.Ru~, 5.IX :kQ%Mj> |. ZYY(} 见票后…月付款…months after sight||…months sight
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'AU~#d Ad:}i9-x {E
'go] 同组票据set of bills
2#i*'. .kl.awT b +4x2{ r
DD,eNjG 单张汇票sola of exchange||sole of exchange
GR%h3HO2& +o ;}*
8:9/RL\"x ]Yw/}GKB 远期汇票usance bill||bill at usance
:j<ij]rsI WDF;`o*3 ?D\6@G:,#@ G/)]aGr 长期汇票long bill
j#f7-nHyz8 ?=},%^ gP13n!7 !GAU?J;<#2 短期汇票short bill
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'gaa@ !bg "0V8i%a ^e~m`R2fHh 逾期汇票overdue bill
*"HA=-Z; L>ruNw'-K SK]"JSY` ]lgI Q;r 宽限日期days of grace
!vY5X2?tr, e,X{.N
S y@'~fI!E4 E*W|>2nx] 电汇telegraphic transfer (T.T)
o3ZqPk]al -#y^$$i0 &OXWD]5$6 c]x'}Kc 邮汇postal order||postal note (Am.)||post office order||money order
;+Sc Vz +\ZaVi M3EB=tU ;,2;J3,pA 本票promissory note (P/N)
0]u=GD% QqdVN3#1z ^}{`bw {
~USU\dni 押汇负责书||押汇保证书letter of hypothecation
\Um & V|q`KOF AnW72|=A(
d^:(-2l- 副保||抵押品||付属担保物collateral security
},& =r= B
TNj WZ |9;MP&68 OBp&64 担保书trust receipt||letter of indemnity
FG{45/0We YsBOh{Ml BIn7<.& km=d'VvnI 承兑||认付acceptance
na0-v- :&-j{8p- vUD>+*D uupfL>h 单张承兑general acceptance
Z]\IQDC %AV[vr, _c@k>"_{S WvVf+|Km 有条件承兑qualified acceptance
(q+EP(Q UPr8Q^wm [}1+=Ub ^1jZwP;5eW 附条件认付conditional acceptance
D/<;9hw Dxx`<=&g
<ZwmXD.VD t$k$Hd'; 部分认付partial acceptance
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