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。
Hd1e9Q,:| 会计报表statement of account
=]pcC xp395ub6 | %Dh >k6RmN 往来帐目account current
24TQl<H{ m17H#!` Z2yZz:.' >g+ogwZ 现在往来帐||存款额current accout
'NM$<<0 d$uh.?F5 u0;FQr2 nyZUf{: 销货帐account sales
>f [Lb|t ?mK`Wleh? S$!)Uc\)A a'LM6A8~x 共同计算帐项joint account
9B lc ,&II4;F D&0@k' H!y%Fa Ti 未决帐项outstanding account
p/|":(U fIo7R-XP n\Z&sc : QK )Ym 贷方帐项credit account||creditor account
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By| y: 借方帐项debit account||debtor account
OY'490 VO|2 9rr"q5[ O.n pi: a 应付帐||应付未付帐account payable
QRs!B!Fn0 `%lgT+~T WXqrx*?*+ tL?nO#Qx 应收帐||应收未收帐account receivable
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r Bv 6Q&R,"!$p 新交易||新帐new account
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0G% %KxL{HY 未决帐||老帐old account
5>J{JW| 'Ldlo+*|5 aB9Pdut CwKo'PAJ 现金帐cash account
rz c}2I ;dt&*]wA 0*66m:C2 {/]Ks8`
Dm 流水帐running account
v3w5+F @D!KFJ >b>3M' S0V%JY;Gv 暂记帐||未定帐suspense account
4qtjP8Zv[ =W1`FbR +kF$I7LN Las4ux[_ 过期帐||延滞帐overdue account||pastdue account
AP=mj $O*rxQ} Q ^%+r"h 38IVSK_
杂项帐户sundry account
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q]BCOfJ( g>h5NrDN 详细帐单||明细表detail account
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R$\jJ sidSY8j Cj?X+#J/@d C'C'@?] 呆帐bad account
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KN6C ^Z7])arA 会计项目title of account
,5" vzGLJ #87:Or1 @DYx xM- MR$Bl"d 会计薄||帐薄account-book
gTRm Ob+L|FbnN riqv v1Nce 6 flc 营业报告书||损益计算表account of budiness||business report
(KaP=t} S/CT;M@W _K{hq<g "=I
ioY 借贷细帐||交验帐account rendered
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]K- s$e0;C!D 明细帐account stated
CK1Xdyf_S Rt{qbM|b& dxlaoyv: 3IHya=qN 与…银行开立一户头to open an account with
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与…银行建立交易to keep account with
afRUBjs F,^Q'$! w^09|k 9 aT#7B 继续记帐to keep account
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"4O NZ`W`#{ 与…有交易to have an account with
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kii=/ Oa=0d;_ n'ft@7>%h 5S:#I5Wa 作成会计帐||有往来帐项to make out an account with
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}~$zdgMT 清算||清理债务to make up an account
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[GG<Um 9/R|\ hH8:7i 清洁帐目||与…停止交易to close ones account with
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lkaN p%5RE%u 结帐to close an account
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`r>N51 */ZrZ^?o 清理未付款to ask an account||to demand an account
n?vrsqmZ 01q5BQ7u t>><|~wp DWZ!B7Ts 结清差额to balance the account with
i[A$K~f ^yiRrcOo hb7H- Z2 O#fGHI<43[ 清算to settle an account||to liquidate an account||to square an account
WP7*Q:5 )2C`;\/: k,O("T[ .0;Z:x_3 审查帐目||监查帐目to audit an account
EX UjdJs" mu0ER 3o UbT 7 r8rU+4\8< 检查帐目to examine an account
n%? bMDS <zH24[ g|8G!7O WjtmV2b<7 转入A的帐户to charge the amount to As account
Lh0Pvq0C *j RNpB{)z ?n9gqwO PX}YDC zP$ 以计帐方式付款to pay on account
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Mhe=[ Hzh?w!Ow Hrm^@3 代理某人||为某人on ones account||on account of one
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m _v:t$k#sN 9m MPkgc 为自己计算||独立帐目on ones own account
;QQLYT gtWJR ^@e4 mO gH5E+J_$ 由某人收益并负风险on ones account and risk||for ones account and risk
+gh6eY8 -Zd0[& '] >.N?y@ 4JSf t
t 由某人负担for ones account||for account of one
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Ry] `)$'1,]u p=_K P9 rAq2 按某人指示||列入某人帐户by order and for account of one
?bu-6pkx] B B*]" gT 1*<m,.$ ],9%QE 列入5月份帐目for May account
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uX S,,,D+4 V(n7hpS 编入某中帐项下to pass to the account of||to place to the account of
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>1a %_N-~zZ1E NrPs :` 寄出清算书to send in an account||to send in render an account
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KgX9 9`eu&n@Z $
\0)~cy 支票薄cheque book
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c ^6tGj+D9 支票陈票人cheque drawer
*^+8_%;1 swEE >= $6Z@0H@X CU'$JF 持票人cheque holder
< ]#'6' FYU)sQ eCHT)35u jA9&hbQuL 不记名支票cheque to bearer||bearer cheque
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K Ux5pw MBZ/Pzl~ 记名支票||认人支票cheque to order
>.^/Z/[.L H<bYm]a% ;^VLx)q b`M 2VZu 到期支票antedated cheque
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K*s ha_&U@w ZdQt! <pzCpF< 未到期支票postdated cheque
/, T@/ rbfP6t:c3 AP*Z0OFE zyb>PEd. 保付支票certified cheque
v%8.o%G (Q~ p"Ch <49Gsm&0 .URCuB\{ 未获兑现支票,退票returned cheque
k$j4~C'$ '*K}$+l ;la sk4| A#/O~-O^ 横线支票crossed cheque
vhe[:`=a $mfZ{ ?Ybgzb GZ xG!r- 普通横线general crossing
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aPD4S&"Q 6@ B_3y 特别横线special crossing
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Sw @APv?>$) 空白支票blank cheque
c;X8:Z=ja Vqr#%.N gl k-: # f,S,35`qa 失效支票,过期支票stale cheque
:xqhPr]e ,ddoII 8n_!WDD `cu W^/c 普通支票open cheque
LU'<EXUbY 9
GEMmo3 r1vF/yt( njhDrwN 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
uO=yQ& dY|~"6d) k&TZ
T'W)RYnwl 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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[w>T.b g"c |%3 gzV&S5A{_ 支票换现金||兑现to cash a cheque
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su 清理票款to clear a cheque
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V )1E[CIaXK 保证兑现to certify a cheque
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填写支票数额to fill up a cheque
2kG(\+\ |DB7o+4 45?aV@ Dm^Bk?#( 支票上划线to cross a cheque
jFE1k(2e 3u&>r-V6Fn |<:Owd= [Un~]E.'J 开发支票to make out a cheque
3c%dErch B<V8:vOam .N:& {$o: 1$+-?:i C 签发支票,开立支票to draw a cheque||to issue a cheque
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x *F4"mr|\ Rix|LKk{ NA=I7I@ 透支支票to overdraw a cheque
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4y:pj7h 背书支票to endorse a cheque
T6Oah:50EM `<cnb!] %$'YP 6}q8%[l| 请付票款||清付票款to pay a cheque||to honour a cheque
W##~gqZ/ ff{L=uj &"_5?7_N sWG_MEbu 支票退票to dishonour a cheque
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~i;? ?QbxC,& i 2kXa 拒付支票to refuse a cheque
L\GjG&Y5 < 2mbR T_=IH~" i(hL6DLD 拒付支票to stop payment of a cheque
6=aXz2.f (4GDh% yJ0q)x sS ^8z~`he=_J 提示要求付款to present for payment
Kw/7X[|'G {S$]I)tV MkNPC #?3oGrS Y 见票即付持票人payable to bearer
j=],n8_i zJMm=Mw^ G\PFh& -jPrf:3) 支付指定人payable to order
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:pGr 4?u<i=i EE,57( eBN!!Y:7 已过期||无效out of date||stale
u]<_6;_ h!zev~u1)` cYeC7l" Y3n6y+Uzk 请给出票人R/D||refer to drawer
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l5/!0]/ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
dEvjB"x ?D,8lABkT S^zt> ?TLzOYJp 文字与数字不一致words and figures differ
JtbwY@R UG,<\k& $xK*TJ(k
yh'uH 支票
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Lk>GEi| 时间已过account closed
UVUoXv)N rGt/ /6 =[D
'3JB cvk$ I"q+ 更改处应加盖印章alterations require initials
6");NHE >OotgJnhC 3[UB3F4K aS3Fvk0R{h GU,ztO.w3
vFx0B? 时间已过effects not cleared
1:j[p=Q& 1${rQ9FIF M/LC:, P: QSr8K 停止付款payment stopped
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^@~ _Z0O]>KH 支票毁损cheque mutilated
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?}Y;/Lwx Q^@z]Sc[ WW[G ne 汇款||寄钱to remit||to send money
y yqya[-11 T:|PSJc0 @@pI>~#zh JIh:IR(ta 寄票供取款||支票支付to send a cheque for payment
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>HyBB _@_w6Rh hTS?+l 寄款人a remitter
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`R_gG9 AD0pmD LO@='}D= .DN)ck:e; 收款人a remittee
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@t pd' 国外汇票foreign Bill
%VsIg Sf"]enwB Uf`~0=w @";zM& 国内汇票inland Bill
6JUjT]S% 1@6FV x dOx0'q"Z >sl#2,br 跟单汇票documentary bill
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^1]|P n*nsFvt%o 空头汇票accommodation bill
VqBb=1r%o7 "qxu9Hg! :J~sz)n4 $^ZugD 原始汇票original bill
4PDxmH]y q-5U,!!W/ 9LK<u $C |x/00XhS 改写||换新票据renewed bill
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GL{3 M9dOLM. 即期汇票sight bill||bill on demand
T$vDw|KSVP E(/M?>t- xp;CYr"1} y{O817 \ …days after date||…days after date…日后付款
K'u66%wAL us$=)m~v+ $5v:z 1_V',0|`> …months after date||…months after date…月后付款
%5rC`9^ R8n/QCeY{ hY[Vs5v HCOE'24I 见票后…日付款…days after sight||…days sight
ZT1IN6;8W *wNO3tP't $CP_oEb alz2F.%Y 见票后…月付款…months after sight||…months sight
Udl8?EVSz BELxaV, #24eogo~ XPd@>2 同组票据set of bills
p*OpO&oodu SQ0t28N3h = k7}[!T eR*y<K(d 单张汇票sola of exchange||sole of exchange
6E0{(* ,bnrVa(I G.y~*5?# l.@&B@5F 远期汇票usance bill||bill at usance
H){lXR/#u ,p7W4;?4 2Pz)vnV" 9:1[4o)~ 长期汇票long bill
Mlm dfO%Y MF]EX %IhUQ6 8DO3L
" 短期汇票short bill
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L @b5zHXF83E :$5$H &m8Z3+Ea 逾期汇票overdue bill
f'28s*n Lj#K^c Ee 71(C@/J GT3?)g{Z 宽限日期days of grace
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d- TeXt'G=M 电汇telegraphic transfer (T.T)
GRq0nhJ 1p }:K`#{ O\&[|sGY{ DSX.84 邮汇postal order||postal note (Am.)||post office order||money order
OD~B2MpM> e_Un:r@) ^oYudb^% xG"*w@fs7 本票promissory note (P/N)
:,[=g$CT: K|^'`FpPO Z:3SI$tO /CfgxPo 押汇负责书||押汇保证书letter of hypothecation
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FT0?kG ;(I')[R" 4t e QG 副保||抵押品||付属担保物collateral security
6X`i*T$. r>Rm=eKJ '7;b+Vbl# io{\+%;b~ 担保书trust receipt||letter of indemnity
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,? -Mx\W|YK bxR6@ 承兑||认付acceptance
& Y Y^Bd# H68~5lJY^] o{r<=X ysM @})]4H 单张承兑general acceptance
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_ 0g\g~[ :+*q,lX8 有条件承兑qualified acceptance
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k & cV$`L 附条件认付conditional acceptance
e/s8?l #|R#/Yc@Bv 4SDUTRoa "J(0J 部分认付partial acceptance
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