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。
`e!hT@Xxa 会计报表statement of account
N%.DjH 1"82JN|! dnP3{!"b ].eY]o}= 往来帐目account current
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{Ac $q6'VLPo 4{r_EV[( 现在往来帐||存款额current accout
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HjFY>(e !B3lsXLSY 销货帐account sales
FiQx5}MMhu \#A=twp -)Y?1w rpNe8"sh 共同计算帐项joint account
cs%NsnZ CXsi Y%V|M0 0` j;k(AM< 未决帐项outstanding account
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:-Zz 0+\~^ ^8V cm* DjT ekn 贷方帐项credit account||creditor account
,j ('QvavJ jnoFNIW dIo|i,- E5%ae (M^ 借方帐项debit account||debtor account
j{nkus2 995^[c1o6 LQMVC^G "F+Wo& 应付帐||应付未付帐account payable
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q ^w<:UE2a! IP1|$b}sq 应收帐||应收未收帐account receivable
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^W "z }bgy (WW,]#^
新交易||新帐new account
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F|V co]"S1 未决帐||老帐old account
fxLhVJ"b X/1Z9a+W `.dTkL O'."ca]:5 现金帐cash account
MjU>qx:: IBVP4&}x$ 0nAeeVz| i[ BR"( 流水帐running account
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7.u] GX_Lxc_<f S$"A[ 暂记帐||未定帐suspense account
|y%pP/;&! 9GZF39w u a~ REFy ,`|KNw5 过期帐||延滞帐overdue account||pastdue account
aG|)k, Pr<?E[ CWkm\= B0Z~L){i 杂项帐户sundry account
p,D/ Pb8 W,agPG\+ ecf7g)+C t9pPG {1 详细帐单||明细表detail account
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-?'u 呆帐bad account
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2a .^kTb2$X ur#"f'|- `%ymg8^ 会计项目title of account
NHc+QMbou( 6!Isz1.re {8jG6 w#b~R^U 会计薄||帐薄account-book
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/ 营业报告书||损益计算表account of budiness||business report
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bO_-I 借贷细帐||交验帐account rendered
&(.ZHF F37,u| E0oJ|My +vbNZqwz 明细帐account stated
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与…银行开立一户头to open an account with
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G?d>wx mA>Pr<aV: 与…银行建立交易to keep account with
"1#,d#Q $ yz+r@I5 )US)-\^ Ql V:8:H$ 继续记帐to keep account
Y|lMa?\E QnGJ4F [}AcCXg`L dvj`%?= 与…有交易to have an account with
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Z2 @&4_P 作成会计帐||有往来帐项to make out an account with
[,e_2< O0I/^ +<|w|c (nzzX?`nY 清算||清理债务to make up an account
O,;SA R`<E3J\* %q!nTGU~ '\;tmD"N5# 清洁帐目||与…停止交易to close ones account with
{oZ]1Qf_ FPMW"~v }Ag2c; aaq l%:_#1?isf 结帐to close an account
qy]-YJZ ':[y]ep(~| KG?]MVXA &Y&zUfA 清理未付款to ask an account||to demand an account
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i$d 结清差额to balance the account with
5Tu.2.)N "N;|~S)w! +l#2u#e ])JJ`Z8Bk 清算to settle an account||to liquidate an account||to square an account
=os j}( +(<f(]bG -_}EQ9Q Psv!`K 审查帐目||监查帐目to audit an account
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h08 E5dXu5+ye 检查帐目to examine an account
t>[r88v ~DD/\V 'ZDclz9} K$Ph$P@ 转入A的帐户to charge the amount to As account
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uyi 以计帐方式付款to pay on account
o6r4tpiR5 }B5I#Af7 `4=b|N+b" zaZnL7ZJX 代理某人||为某人on ones account||on account of one
4|(?Wt)5 d.Z]R&X08 zxh"@j$? EI;\of2, 为自己计算||独立帐目on ones own account
V#~.Jg7 7I|%GA_ kpdFb7>| {G}HZv%S U 由某人收益并负风险on ones account and risk||for ones account and risk
:QVGY^c (TE2t7ab|M =%3nKSg o;[oy#aWl_ 由某人负担for ones account||for account of one
nqBuC HZ}*o%O Zx_m?C_2_ Y8PT`7gd` 按某人指示||列入某人帐户by order and for account of one
+6=!ve} c&++[ ZwMw g t @I&"P:E0F; 列入5月份帐目for May account
+[ItkfSod! "YL-!P TI>yi ^} my1kF%? 编入某中帐项下to pass to the account of||to place to the account of
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,<1* .6K>" 寄出清算书to send in an account||to send in render an account
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L3AwL)I .N=hA K(gj6SrjV 支票薄cheque book
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M rHlF& ET 持票人cheque holder
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Mg8{ 不记名支票cheque to bearer||bearer cheque
6mdnEmFM] R(sM(x5a` B5:g{,C QCR-l xO1 记名支票||认人支票cheque to order
%7msAvbk H|UL5<:]D v=tj.Vg U[b;#Y1X 到期支票antedated cheque
}&DB5M !dY:S';~ kA__*b}8UK @@IA35'tc 未到期支票postdated cheque
2HXKz7da \'Ta8 4_+Pv6 W(h8!} 保付支票certified cheque
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1jlxK 6#M0AG %i8>w:@NW 未获兑现支票,退票returned cheque
"<x~{BN? 7E`(8i T-C#xmY( 9T2A)a]0 横线支票crossed cheque
JGcD{RU| #}dVaXY) q9Sz7_K vA"niO 普通横线general crossing
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8p C`n9/[,# HCG@#W<wc j;20JA/b 特别横线special crossing
{kPe#n>xT nS+FX&_ -,Q $ ]hE+$sKd 空白支票blank cheque
/3Nb dHG Io "f|(@a /^LH 失效支票,过期支票stale cheque
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q)8Pb ?#m<\]S< 8.CKH4h oY%"2PW1B 普通支票open cheque
n<?SZ^X{,/ Nxb\[ lMwk.# 3gG+`{< 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
|'c4er/;# x(9;!4O> OyJsz]b} M 0aC2 Pym^ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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3)@il e)HhnN@ ]Y4q'KH 支票换现金||兑现to cash a cheque
N&fW9s} 19F ;oFp 3+(yI 4 T+;H#& 清理票款to clear a cheque
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*eu mPs%ZC 保证兑现to certify a cheque
\[hn]@@ t/KcXM Cs:+93w K/vxzHSl 填写支票数额to fill up a cheque
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#%?FM> 支票上划线to cross a cheque
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n^ uW}Hvj;0a* 开发支票to make out a cheque
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.V>@ 5/B#) gm I %|@3=Yc \G$QNUU 签发支票,开立支票to draw a cheque||to issue a cheque
WI1T?.Gc U~uwm/h {TyCj?3 B ;asm 0H( 透支支票to overdraw a cheque
^Xs%.`Gv/ f).*NX gtD 2E^"r jLm 背书支票to endorse a cheque
fL!V$]HNt [34zh="o UT3bd,, SQ}S4r 请付票款||清付票款to pay a cheque||to honour a cheque
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TA=E< 支票退票to dishonour a cheque
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@o 拒付支票to refuse a cheque
d9O:,DKf ^6Yd} ?TDvCL /K7Bae5h 拒付支票to stop payment of a cheque
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mb1 提示要求付款to present for payment
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8N%X2R )X/*($SuA OY: u',T [w!C*_V 9 见票即付持票人payable to bearer
>w9sE8i W3)\co `%e|$pK Uo~T'mA" 支付指定人payable to order
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N 已过期||无效out of date||stale
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$'|s} ?=<~^Lk 请给出票人R/D||refer to drawer
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v!k'Z i0>]CJG qe<Hfp/p 'r\ 4}Ik 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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?-f,8Z|h oe9lF*$/ 文字与数字不一致words and figures differ
=-w;zx &=X.*H% @o6R[5( AotCX7T2T 支票
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$E\^v^LW 时间已过account closed
8] `Ru5nd V C-d0E0 Nar>FR7ut +1QK}H~ 更改处应加盖印章alterations require initials
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(!3;X"l 时间已过effects not cleared
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停止付款payment stopped
{WQq}-( :S -";.:" FQk!d$BG 0OnV0SIL 支票毁损cheque mutilated
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- y! ~qbh[ :QPf~\w? (5a1P;_Y 汇款||寄钱to remit||to send money
1y(UgEg U<^F4*G -_em%o3XC bWmw3w 寄票供取款||支票支付to send a cheque for payment
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s2REt$.q 寄款人a remitter
=n+ \\D !Ms[eB r|eZv<6 \~~ }N4 收款人a remittee
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UQWnd5 }r%X`i| Z6Fp\aI8@ 国外汇票foreign Bill
x`%JI=q bm#(? _las;S'oa Ln!A:dP}c- 国内汇票inland Bill
Gh\q^?} R[jEvyD>( "N5!mpD" ^5; `-Ky 跟单汇票documentary bill
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@ctkCW Ef)yQ 2VGg 6% m@Rtlb 空头汇票accommodation bill
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=iH$v ._PzYE|m2 原始汇票original bill
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~e3 MTOy8 Im IzLQhDJ1 CAD@XZSh 改写||换新票据renewed bill
4 %W: ~1L:_Sg* n, i'Dhzk )B$;Vs]@i 即期汇票sight bill||bill on demand
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o6 jE\Sm2G9 x@Hd^xH` c>"cX& …days after date||…days after date…日后付款
?OlV"zK /JkC+7H4 U#&7p)4( ._O …months after date||…months after date…月后付款
kwpK1R4zs "Wo,'8{v 6CbxuzYer {0"YOS`3AX 见票后…日付款…days after sight||…days sight
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#gEB#$x: }Gyqq6Aeb \QE)m<GUe ^BQrbY 见票后…月付款…months after sight||…months sight
c%m3}mrb \</b4iR)LT *+)AqKP\Kv ??60,m:] 同组票据set of bills
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Q6'x\ 单张汇票sola of exchange||sole of exchange
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t%D' 3psU?8( 远期汇票usance bill||bill at usance
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{0zB W6 H,6v 长期汇票long bill
Bw%Qbs0Q k@ZLg9 s, k ?;/^Ya1;Z 短期汇票short bill
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逾期汇票overdue bill
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9$`lIy@B +)o}c"P! JRo?s~Ih 宽限日期days of grace
>SPh2[f \%^%wXfp 5p.rwNE >D201&*G% 电汇telegraphic transfer (T.T)
ok|qyN+ mU}F!J#6 !,V{zTR jReXyRmo({ 邮汇postal order||postal note (Am.)||post office order||money order
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(Jz;W<E 本票promissory note (P/N)
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XWJ a7N!B' y P#=`2a#G a!O0,y 押汇负责书||押汇保证书letter of hypothecation
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*OA??k< Kq i4hK (}}S9 K 副保||抵押品||付属担保物collateral security
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O)/ 担保书trust receipt||letter of indemnity
{%_L=2n6 Q-1vw6d V+O"j^Z_J w*R$o 承兑||认付acceptance
fW?o@vlO Ja9e^`i; l\C.",CEcc nqLA}u4IM 单张承兑general acceptance
l+V>]?j 7hsGu a cTG|fdgMW R?]02Q 有条件承兑qualified acceptance
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l ght$9>'n %n*-VAfE\ s_mS^`P7 附条件认付conditional acceptance
EAM5{Nc Cg(Y&Gxf. x)@G;nZ %f]:I 部分认付partial acceptance
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