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。
SA"4|#3>7 会计报表statement of account
6QHUBm2 #cikpHLXG lh\`9F: i*xVD`x ~ 往来帐目account current
rIyIZWkI ?r$&O*;
?<OE|nb& ?+c-m+;wj 现在往来帐||存款额current accout
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~m PxGY X#W6;?Z\ 销货帐account sales
(h&=Na~ 1mv5B t F(U(b_DPM x {Rj2~KC 共同计算帐项joint account
W9G jUswv! qe uc^+P; UOe@R|79q 80U(q/H%9 未决帐项outstanding account
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F7qB +nYF9z2 贷方帐项credit account||creditor account
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px <P5 7s+JK 借方帐项debit account||debtor account
efyGjfoO w~AO;X*Ke" ;M O,HdP; 0b=00./o 应付帐||应付未付帐account payable
Q2gz\N 4?`*#DPl R|\kk?,u Z%{`j!!p 应收帐||应收未收帐account receivable
`b)i;m C61E=$ 2N&S__ ?,r}@89pY 新交易||新帐new account
%pxHGO=)E nI`9|W tHJahK:"k dY?>:ce 未决帐||老帐old account
Z(ToemF)hi +W|VCz *Fd( o3:h!(#G 现金帐cash account
?KFj=Yo AHplvksb pQCW6X ?J5E.7o 流水帐running account
_BND{MsX 1VPxCB\ !$0ozDmD ZGS
4P 0$ 暂记帐||未定帐suspense account
](k}B*Abh 0fw>/"v 3Q#3S 'Y5l3xQk 过期帐||延滞帐overdue account||pastdue account
9!Bz)dJ3 _W BWFGj s&W^?eKr )tx!BJiZ[ 杂项帐户sundry account
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}E t|59/R 详细帐单||明细表detail account
V}/AQe2m& $mst\]&; ?fvK<0S` A{wSO./3 呆帐bad account
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: KD8,a+GL 会计项目title of account
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iRI7x)^0"z 5J*h7 会计薄||帐薄account-book
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&*P/ oN.#q$\` k ?_@Mg\Hc 营业报告书||损益计算表account of budiness||business report
u[LsH ;<s0~B#9} 5NhwIu^< wGx*Xy1n< 借贷细帐||交验帐account rendered
cD9axlJ xY`$j'u 0t0m?rVW ()EiBl(kWk 明细帐account stated
[_3L dJ=z'?|%g DZU} p X[$FjKZh=F 与…银行开立一户头to open an account with
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4 与…银行建立交易to keep account with
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gx: ),4cb 继续记帐to keep account
? VHOh9|AT M>|R&v YjwC8#$ {h}e 9 与…有交易to have an account with
7Ezy-x2h Hge0$6l 6 9EdMuf E9v_6d[ 作成会计帐||有往来帐项to make out an account with
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g]'$PB 清算||清理债务to make up an account
9\a;75a ^Z:qlYZ NekPl/4 TCetd#;R 清洁帐目||与…停止交易to close ones account with
Eh|v>Yew 5YnTGf& [BKX$A:Y &bT \4 结帐to close an account
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J xPorlX)zW 清理未付款to ask an account||to demand an account
Z-rHYfa4 RP~ hi%A Kz2s{y~? @_C?M5v 结清差额to balance the account with
%g{<EuK]p _/@u[dWeL b]xE^zM-I` /m(v5v7( 清算to settle an account||to liquidate an account||to square an account
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Qlx&.> 审查帐目||监查帐目to audit an account
DNy 6Kw ~mK|~x01@ 9a3mN(< NX9K%J 检查帐目to examine an account
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q _"688u'88 IH$ZPux 'fr~1pmx#3 转入A的帐户to charge the amount to As account
CH+mzy DRuG5| {I: ,RIC _26 iFkXt<_A 以计帐方式付款to pay on account
6PdLJ#LS ?5jq)xd2 :~%{ Y;[+ ^J*a 代理某人||为某人on ones account||on account of one
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~)tMJ 为自己计算||独立帐目on ones own account
\ICc?8oL .}ePm( -wrVhCd~g] II)
K0< 由某人收益并负风险on ones account and risk||for ones account and risk
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)b= caXSt2|' r0(* ]K:. 由某人负担for ones account||for account of one
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~qVZ(G*U 1XPYI l7vxTj@(- ^< wn 按某人指示||列入某人帐户by order and for account of one
5}NTqN0@ ['jr+gIfQ E2u9>m4_J }(/\vTn*1 列入5月份帐目for May account
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iYfK7Z 编入某中帐项下to pass to the account of||to place to the account of
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:,p@ }C!g x6 4I!g?Moh GiS:Nq`$( 寄出清算书to send in an account||to send in render an account
p4^&G/' +Hkr\ pi;'! d[l% 6'45c1e 支票薄cheque book
+sFpIiJg #bwGDF gi #dSd1\& KGJ *h 支票陈票人cheque drawer
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8XHaVLg3 E_-QGE/1 k keDt+^ 持票人cheque holder
&(X 67 Ge1b_?L_ K7c[bhi_w P"%f8C~r 不记名支票cheque to bearer||bearer cheque
o1Nfn'!3/> Nk;ywC"e; TXo`P_SE UU*v5& 记名支票||认人支票cheque to order
l!mx,O` _"[Ls?tRX H*HL:o-[ "/nbcQ*s*E 到期支票antedated cheque
YF)k0bu&; t W}"PKv " 6ScVa5) TyY%<NCIb 未到期支票postdated cheque
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7ME{ +E-CsNAZ*" 保付支票certified cheque
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zU;Bi^m 未获兑现支票,退票returned cheque
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-Bj 9DdR"r'7 dngG= b|e1HCH 横线支票crossed cheque
3JEg3|M( 3,?LpdTS 0*E_D 2N{^V?: 普通横线general crossing
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[9$ru %,(X R` 特别横线special crossing
n8tw8o%&[ R@){=8%z ]>B4 Eq|5PE^7 空白支票blank cheque
6MNr H WPAT\Al&AE G*_qqb{B 0S96x}]J B 失效支票,过期支票stale cheque
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FOSZ 普通支票open cheque
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WSgO(y w' E(9gV 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
/>N# PF !_FTy^@c2 6_:I~TTX _PcF/Gyk 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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=X9fn 1tLEKSo+ zf&:@P{ 支票换现金||兑现to cash a cheque
xS>vmnW UVXSW*$ Gu@C*.jj! r.lHlHl 清理票款to clear a cheque
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V =?Ui(?tI 保证兑现to certify a cheque
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/%{xB^ g)R 2V @]]&^ 7 填写支票数额to fill up a cheque
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z, mz+UkA' 支票上划线to cross a cheque
[:(/cKo yM7Iq)o6u 4$WR8 %`QgG 开发支票to make out a cheque
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T?PR C BoCT3@~ Xhq6l3 M 签发支票,开立支票to draw a cheque||to issue a cheque
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-i5 [uK{``" iPkCuLQ} /&<V5?1| 透支支票to overdraw a cheque
rlGv6)vb ];lZ:gT }i,r{Y]s] c#>(8#'.U 背书支票to endorse a cheque
22=sh;y+2 g8l6bh$} P%H Dz !\[JWN@v 请付票款||清付票款to pay a cheque||to honour a cheque
"l9aBBiu +wJ!zab` 1]eRragm" ZX64kk+ 支票退票to dishonour a cheque
vzFpXdt [8^q3o7n CGzu(@dd\ 2aX*|DGpw 拒付支票to refuse a cheque
#4b]j".P!n m./PRV1$x !yxqOT- 3F@P$4!#l 拒付支票to stop payment of a cheque
o{! :N> ( Dsp$Nr%* D4,>g )B KyfH8Na? 提示要求付款to present for payment
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l /KX+'@ 见票即付持票人payable to bearer
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hT KMz!4N 4k-Ak6s }ePl&-9T 支付指定人payable to order
&=BzsBh y:}qoT_. -PAEJn5$O C[G+SA1&W 已过期||无效out of date||stale
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T* 请给出票人R/D||refer to drawer
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UX | U]~@_j %Qlc?Wl: >*8V]{f9 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
=uH2+9. ~cCMLK em p>;@]!YWQ 26rg-?;V^ 文字与数字不一致words and figures differ
&<]f- fDf[:A,8 gK`w|kh` 1wKXOy=v0 支票
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JRo/ HY+ 时间已过account closed
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M JiaR*3# AtG~!)hG 更改处应加盖印章alterations require initials
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oT):#,s 时间已过effects not cleared
2URGd#{VQ Giv,%3' %- 540V{q p)yP_P 停止付款payment stopped
gmRc4o 3!{imQT phuiLW{& D4!;*2t 支票毁损cheque mutilated
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tF`L]1r> y9 {7+] 汇款||寄钱to remit||to send money
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B ]- 1(r, ^?`fN'!p 寄票供取款||支票支付to send a cheque for payment
RW. qw4 cERIj0~ m4hkV>$d #cfiN b}GX 寄款人a remitter
l#KcmOz DWt|lO ltNCti{Q X3:z=X&Zd 收款人a remittee
1_]X a|7C6#iz$ V#7,vas d&FXndC4F 国外汇票foreign Bill
c,~uurVi Trv}YT. ]<>cjk.ya rv*{[K 国内汇票inland Bill
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]F avRtYL x.+T65X~4 .`OU\LA 跟单汇票documentary bill
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Z DD6 t{]Ew4Y4%O jq,M1 空头汇票accommodation bill
!cyrt< ##rkyd S;% &X mAW.p=; 原始汇票original bill
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n"2 %GhI0F # gXdMGO> 改写||换新票据renewed bill
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}\NZL zEI+)|4?r 即期汇票sight bill||bill on demand
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…days after date||…days after date…日后付款
DhyR n~I-mR)" Nm?^cR5r E!9WZY …months after date||…months after date…月后付款
%bi ie ~7PD/dre w|9 >4 ^K?-+ 见票后…日付款…days after sight||…days sight
:wC\IwG~CE 1rm\ u% Q@W/~~N ojd0um6I{ 见票后…月付款…months after sight||…months sight
&: Q'X M =^d Jl{ 0q7b (P|[<Sd 同组票据set of bills
?})A-$f ~ iOk;o= )5}<@Ql T*x2+(r 单张汇票sola of exchange||sole of exchange
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GAZ 远期汇票usance bill||bill at usance
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N\ m+(Cl#+ 长期汇票long bill
"-Q+!byh AF'< ~:DL{ZeEb xuioU 短期汇票short bill
P<PZ4hNx f^F;`;z PgkU~68` j
"qND=15 逾期汇票overdue bill
N"70P/ = ~1EpZ =[(34# G2`z?);1b 宽限日期days of grace
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2v{WX J,Sa7jv[ 电汇telegraphic transfer (T.T)
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.g `2.c=,S{ 邮汇postal order||postal note (Am.)||post office order||money order
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!< RAW;ze*" *vb"mB 0S{23L4C 本票promissory note (P/N)
=5|7S&{ }3#\vn0gT 5$9$R(KU 2"ax*MQH<^ 押汇负责书||押汇保证书letter of hypothecation
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J*5v zgb$@JC UoT`/. 副保||抵押品||付属担保物collateral security
:HY$x 9j2t|D4uT rpow@@ad< <[dcIw<7 担保书trust receipt||letter of indemnity
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8VO 承兑||认付acceptance
9?l a5 t`o"K noWF0+% _b&|0j:Ud 单张承兑general acceptance
6 >kU Lp EFX2>&mWo8 F6\{gQ<E qAjtvc2 有条件承兑qualified acceptance
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_ g,/ JxVGzb`8 4(Lmjue]? 附条件认付conditional acceptance
x9l7|G/$ w#.3na GHv6UIe& !^arWH[od 部分认付partial acceptance
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