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。
aH}/+Hu- 会计报表statement of account
{Y~>&B5 t:wBh'K~R8 BN*:*cmUl a (U52dO, 往来帐目account current
_k:8ib2TQ pg{VKrT` 8D.c."q !*]i3 ,{7v 现在往来帐||存款额current accout
^4=#,K 7@@g|l] t/ \S9 8Lgt 销货帐account sales
HK)m^!= il^;2`]& !Z_+H<fi+I !wp1Df[ 共同计算帐项joint account
/LFuf`bXV ixA.b#!1 uV:R3#^ XFWpHe_ L 未决帐项outstanding account
kN=&" @)>Z+g 8 a]'G)(ts I>?oVY6M@u 贷方帐项credit account||creditor account
W&5/1``u\ ;6/WjUDw<| 8"%Es R-%6v2;ry 借方帐项debit account||debtor account
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sdpE?V "Z&.m..gc 4jXo5SkEJ 应付帐||应付未付帐account payable
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eNT zRna=h! 应收帐||应收未收帐account receivable
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[%/ f<8Hvumw ~N!HxQ 新交易||新帐new account
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B ET.jjV 未决帐||老帐old account
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I Ef] Hpjvp gGMfy]]R BwT[SI<Sg 现金帐cash account
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m?kiGC&m 流水帐running account
uG\~Hxqw7O X%b1KG|#( irQ'Rm[ ZR!8hw8 暂记帐||未定帐suspense account
os 5$( B[L m}B[ iTHwH{! ! VR&HEru 过期帐||延滞帐overdue account||pastdue account
`/sNX<mp (p2`ofj ?W'z5'| ?;,; 杂项帐户sundry account
m[}P :9QU\{2 mn@1c4y uZ?P{E,K 详细帐单||明细表detail account
( eKgc TipH} 'OnfU{Ai %"`p&aE: 呆帐bad account
&ZD@-"@ jC&fnt,O :$D*ab^^P +iC:/CJL 会计项目title of account
O?OAXPK2 /MtmO$. eu5te0{G kQ>2W5o-d- 会计薄||帐薄account-book
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/uS p-$C*0{ F?6kkLS/ :-{"9cgFR 营业报告书||损益计算表account of budiness||business report
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i8Y e=9/3?El c~U0&V_`j 借贷细帐||交验帐account rendered
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qlcd[Y*B 明细帐account stated
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与…银行开立一户头to open an account with
.OJGo<#$f w9Yx2 q]{gAGe~ XEiVs\) G 与…银行建立交易to keep account with
[j@ek 1te^dh:Vp $tu ]L~z9) 继续记帐to keep account
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G;u_6;JR x[t?hl=: 与…有交易to have an account with
3@=<4$ mRx `G(u:v 4>(K~v5;N Kvg=7o 作成会计帐||有往来帐项to make out an account with
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P} !po,Z& ),{3LIr ai;!Q%B#Q 清算||清理债务to make up an account
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fmV||Q 清洁帐目||与…停止交易to close ones account with
Wqv7 oRd{?I&NY \zJ^XpC }F1Asn 结帐to close an account
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5tv*uz|fv f #h0O3 清理未付款to ask an account||to demand an account
pW ~;B*hF Jha*BaD~N O#igH ,;6%s>Cvd( 结清差额to balance the account with
{Q/@ Y.~< 3wN4kltt (NUXK 5 n 4/}s 清算to settle an account||to liquidate an account||to square an account
5M\0t\uEn <=uO*s>% *Iw19o-I j 1'H|4 审查帐目||监查帐目to audit an account
J>dj]1I W9cvxsox ~(m6dPm$}m \yymp70w 检查帐目to examine an account
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D ~=wBF jM*wm~4>@ 转入A的帐户to charge the amount to As account
#euOq FIn)O-< k'$7RjCu PmId #2f 以计帐方式付款to pay on account
qyyLU@hd /x-tl)(s= d{!zJ+n @TKQ_7BcB 代理某人||为某人on ones account||on account of one
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{Y1* Cyv_(Oh?dv [u3^R] *|+ ~V/# 为自己计算||独立帐目on ones own account
.hvn/5s 0g#?'sD Rx<[bohio /-pop]L 由某人收益并负风险on ones account and risk||for ones account and risk
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U `0ju=FP'u5 8DrKq]& 由某人负担for ones account||for account of one
I^A01\p QQjMC' P3XP=G`E CtDS lJ 按某人指示||列入某人帐户by order and for account of one
_jb"@TY B<'V7#L_ Ll&5#q -ap;Ul? 列入5月份帐目for May account
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m9>nvrQ f{z%P I[ 编入某中帐项下to pass to the account of||to place to the account of
Y=rW.yK8 1}q[8q l1_X5DI |V~P6o(/ 寄出清算书to send in an account||to send in render an account
<ct {D|mm Z*e7W O. 7iJk0L$]x M[*:=C)H 支票薄cheque book
TAC\2*bWje i+cGw O-2H!58$) Tx_(^K 支票陈票人cheque drawer
ze\~-0ks+ m<f{7]fi5 hA\8&pI; h+^T);h};| 持票人cheque holder
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H~t G =4 y!y mVL,J=2 不记名支票cheque to bearer||bearer cheque
tx1jBh:e= }Voh5*$E` d=KOV;~); cnPXvD^kY 记名支票||认人支票cheque to order
R39R$\ lqCn5|S] 1=a}{)0h 4F4u1r+ 到期支票antedated cheque
dGteYt_F 9c7}-Go hw'2q9J| "qm> z@K 未到期支票postdated cheque
7Mv$.Z( r"[T9 `k|nf9_ bX(*f>G' 保付支票certified cheque
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未获兑现支票,退票returned cheque
ui{_w @o Zn0fgQd "\[>@_p h Pvw%,=41O 横线支票crossed cheque
7dJaWD:& T_Y }1n|7[ dSZ#,Ea" VC(|t} L4 普通横线general crossing
ECzNByP %p60pn[( 3T/j5m}+! (`+Z'Y 特别横线special crossing
,GnU]f !?*!"S-Sl j2M(W/_ 9`{2 h$U 空白支票blank cheque
9Ol_z\5 }z+"3A| yo,!u\^x 8Jj0-4] 失效支票,过期支票stale cheque
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Jk<? X$iJ|=vW A]%t0>EL< :&)/v
q 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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*(*A} `j}d=zZ oK:P@V6! 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
.<^YE% f\U&M,L\' oImgj4C2L t`ceVS 支票换现金||兑现to cash a cheque
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OQ>vYY 清理票款to clear a cheque
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=s ,]_(-tyN| Ij}F<ZgZG 保证兑现to certify a cheque
/:{_| P\ t{8v(} uoY`qF.` 83ic@[ 填写支票数额to fill up a cheque
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Q W#jZRviyq! 支票上划线to cross a cheque
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.?>9 k)usUP' 开发支票to make out a cheque
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:qW _p J_V>l o47 f c\)&yGE 签发支票,开立支票to draw a cheque||to issue a cheque
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[ Z 7XVzd]jH ^/C$L8# 透支支票to overdraw a cheque
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q]N?@l] 背书支票to endorse a cheque
nRXSW&V"m v= *Bb3dt |ON&._`LH OS"{"P 请付票款||清付票款to pay a cheque||to honour a cheque
g>!:U6K Ac[|MBaF ^5;vx Cv>yAt.3 支票退票to dishonour a cheque
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拒付支票to refuse a cheque
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p H~[LJ5x Jtp>m?1Ve 拒付支票to stop payment of a cheque
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^{wi~? 提示要求付款to present for payment
~5r=FF6 b|sc'eP#? G Sz @rDGY 6_R\l@a 见票即付持票人payable to bearer
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L289'Gzg &GdL 9!hH p-5Pas 支付指定人payable to order
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Orz 已过期||无效out of date||stale
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6Xdtr (jM<T;4 请给出票人R/D||refer to drawer
YXF#c)# 2?GXkPF2;A <9ma(PFa N0=-7wMk(Z 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
.Qd}.EG DVObrL)znL QF\kPk(CtD W`#gpi)7N 文字与数字不一致words and figures differ
W|;nJs:e a*Rz<08 <z^SZ~G +.w[6 支票
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8{oZi]ob 时间已过account closed
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$fTgm dIma{uv ZQ|5W6c (FuEd11R 更改处应加盖印章alterations require initials
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f {t&*>ma6) :WVSJ,. ! yX`#s]M 停止付款payment stopped
[O\9 9> sJOV2#r /N>} 4Ay 7SaiS_{: 支票毁损cheque mutilated
+s ULo Y17hOKc` RB[/q: syRN4 汇款||寄钱to remit||to send money
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寄票供取款||支票支付to send a cheque for payment
L/yaVU{aEb <6/= y1QC)
K3L"^a tF^g<)S;t 寄款人a remitter
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AZ{+`z CcY7$D l[oe*aYN7 收款人a remittee
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P 国外汇票foreign Bill
%m`zWg- x#r<,uNn, FqZgdmwR !zR)D|w& 国内汇票inland Bill
W:vr@e6 Ys3uPs _~&9*D$
{> hF>u)%J/S 跟单汇票documentary bill
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q=4Bny0 $gvr
-~ 空头汇票accommodation bill
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[LNp V ]C!?HQ{bsf 原始汇票original bill
^2C>L} WbcS: !0 R\O.e vFhz!P~ 改写||换新票据renewed bill
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+TSSi em 即期汇票sight bill||bill on demand
gKi{Y1 6Hf,6> =;ICa~`C; *eb-rhCVn …days after date||…days after date…日后付款
BC7 7<R!E) Bp_wnd f~ U.a.Fb /XbW<dfl …months after date||…months after date…月后付款
*C2R`gpBI /.Q4~Hw%} MKg,!TELe 7x k|+! 见票后…日付款…days after sight||…days sight
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>U 见票后…月付款…months after sight||…months sight
$[ z y cUk*C ~ ?^/u8 Yj3I5RG 同组票据set of bills
'jfRt-_- |J>WC}g@n ^jSsa >I'%!E; 单张汇票sola of exchange||sole of exchange
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nz!h JL^2l$up HdX2YPYn; K$[$4 dX] 远期汇票usance bill||bill at usance
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MT" "484n/D PK2~fJB @cD uhK"U} 长期汇票long bill
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UKBJ_r 短期汇票short bill
md Gwh7/3 =xN= # \2e0|)aF6 $)Bg JDr 逾期汇票overdue bill
H=^K@Ti: Y%aWK~O iCQ>@P]nE =:I+6PlF@ 宽限日期days of grace
I PCGt{B~ aaW]JmRb dp5cDF}l j<yiNHC 电汇telegraphic transfer (T.T)
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Mop= . a2@c%i uaPx" L"(4R^] 邮汇postal order||postal note (Am.)||post office order||money order
2DDsWJ; 9$*s8}| Dl\` ;{Ux_JEg 本票promissory note (P/N)
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L:&k(YOBA >l5$ 9wO I:j3sy 押汇负责书||押汇保证书letter of hypothecation
BOVPKX eVh-_ Vm1-C<V9 :D:DnVZ-[@ 副保||抵押品||付属担保物collateral security
tln37vq Tny>D0Z# ){;02^tX va)%et0! 担保书trust receipt||letter of indemnity
KA s 1(oG [\z/Lbn
,. )X+mV tOl e>] 承兑||认付acceptance
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pG3 2h=%K/hhY 单张承兑general acceptance
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ar)B 有条件承兑qualified acceptance
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j\w k"UO c= 附条件认付conditional acceptance
K,ej%Vtz z,SYw &S RBKOM$7 V<Z'(UI 部分认付partial acceptance
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