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。
d%L/[.& 会计报表statement of account
7k%!D"6_R ?.-+U~ <3ep5` 1 uwi.Sg11 往来帐目account current
;P}007; ~-G_c=E? cb|hIn\>7 YADXXQ" 现在往来帐||存款额current accout
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- M<=e~';H 销货帐account sales
A!^r9 ?< vqVwo\oEdU `2\:b^h s^.tj41Gx} 共同计算帐项joint account
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=yv m -glGOTk 未决帐项outstanding account
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aA&D }Q\+w,pJgN p1.3)=T 6wbH{}\ll 贷方帐项credit account||creditor account
vxi_Y\r=T wSM(!:on5 K:VZ#U(_ A@Zqh<,Ud 借方帐项debit account||debtor account
']sjW'~ +BhJske ;;C2t&( p/l">d]+ 应付帐||应付未付帐account payable
P;K3T![ UxF9Ko( ]d 1`s^r+11: RU/SJ1wM" 应收帐||应收未收帐account receivable
ZP@NV|B II=!E E{^W- 0DnOO0Nc 新交易||新帐new account
xzFQ)t& 0`v-pL0| z TPNQ0=| eR`Q7]j] - 未决帐||老帐old account
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$ 1*6xFn 现金帐cash account
l&kZ6lZ mQSn*;9\T3 QUZ+#*:s V[Sj+&e& 流水帐running account
IAN={";p mC-wPi8 Akws I@@ Jk7 Am-.0 暂记帐||未定帐suspense account
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\fyp\z 0%q H=do6 过期帐||延滞帐overdue account||pastdue account
@SaxM4 qUn+1.[% 5}! 36SO\ xpu2RE 杂项帐户sundry account
~J5B?@2hK xsy45az<ip Bc-/s(/Eq gq4X(rsyD 详细帐单||明细表detail account
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W3 S,avvY.U\ 8TU(5:xJo p8?"} 呆帐bad account
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F~7TE91C ;kR=vv BnDCK@+|Q 会计项目title of account
voTP,R[}85 N 6\Ey{ \}Iq-Je $A/?evJi8R 会计薄||帐薄account-book
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yBj7F| X8R:9q_ %XZhSmlf 营业报告书||损益计算表account of budiness||business report
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z SXvflr] =m 借贷细帐||交验帐account rendered
s aHY9{) D:z_FNN ]|=`-)AP3 _Y}cK|3 明细帐account stated
TiG?r$6v% 0_Elxc Xh3b=i|K Q00v(6V46 与…银行开立一户头to open an account with
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vFD O$K f5{|_]q] loE;q}^ 与…银行建立交易to keep account with
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8;JvCz -AolW+Y \DBEs02 q"DHMZB 继续记帐to keep account
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s_+.xIZ /(u? k%Q '=\>n(%Q 与…有交易to have an account with
i3d2+N` :O,r3O6 s16, *;Z D&G?Klq 作成会计帐||有往来帐项to make out an account with
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oR,zr piuM#+Y\'S :*DWL!a 清算||清理债务to make up an account
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h+&iWb3; 清洁帐目||与…停止交易to close ones account with
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4~ L1~Gk 结帐to close an account
3;wiwN' 1CSGG'J]E j8PeO&n> 9}Z;(,6/.\ 清理未付款to ask an account||to demand an account
j {2 0 mW+5I-~ 4sRg+mMI 6K<o0=,jm2 结清差额to balance the account with
oOAkwc%)b bmi",UZ:F Z#(Y%6[u i_l{#*t 清算to settle an account||to liquidate an account||to square an account
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!Nr 7/k7V) 审查帐目||监查帐目to audit an account
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LpSF*xm 检查帐目to examine an account
!<VP[%2L~ DHuvHK0# quC$<Y ?TIi0;h 转入A的帐户to charge the amount to As account
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%= 以计帐方式付款to pay on account
4K dYiuz0` 1ah,Zth2 /FpPf[ hA1B C3 代理某人||为某人on ones account||on account of one
%zRuIDmv j8bA"r1 7+@-mJMP$D W&D{0 i`y 为自己计算||独立帐目on ones own account
v6Y[_1 2G!z/OAj 9) $[W r&+C% 由某人收益并负风险on ones account and risk||for ones account and risk
;L#RFdh :oC;.u<*8 "xHK* @qjN>PH~ 由某人负担for ones account||for account of one
M"{*))O\-c @JLN3 Tz.okCo]z *P]]7DR 按某人指示||列入某人帐户by order and for account of one
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4\fA BhbfPQ 列入5月份帐目for May account
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e u*uHdV5 i O? f&u 编入某中帐项下to pass to the account of||to place to the account of
t0v>J9 #Dz"g_d Dd/]?4 3XQe? 2:< 寄出清算书to send in an account||to send in render an account
K"5q387! %21 |-B Uam%
u $)PS#ND& 支票薄cheque book
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7.X 支票陈票人cheque drawer
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-h Lp@Al#X55 持票人cheque holder
f?eq-/U R 5!$sQ@#}D 89{;R KSEKoHJo 不记名支票cheque to bearer||bearer cheque
n_LK8 G?\eO&QG{" @(E6P;+{ F`(;@LO 记名支票||认人支票cheque to order
\T<F#a Qy4Pw\ 4MW oGV9 tQUKw@@Q 到期支票antedated cheque
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O\Z!7UQ$ 未到期支票postdated cheque
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保付支票certified cheque
T<Qa`|5> |*h{GX.( wTZ(vX*mK \ISg6v{/
未获兑现支票,退票returned cheque
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Wg #8M^;4N>[ .H qJ)OH 横线支票crossed cheque
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z-g6d ( %_B2/~ S# baOO 普通横线general crossing
~OxFgKn23& ~!7x45(1# 88[u^aC F9%+7Op^ 特别横线special crossing
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@.}Y'`9L $9X?LGUz #^9k&t#!6 空白支票blank cheque
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93O 失效支票,过期支票stale cheque
R ;A8y KQ81Oxu*C o~"Y_dLsW eK*oV}U-k 普通支票open cheque
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& [g} >m<T+{` /Qef[$!( v+79#qWK|n 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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C5[Q 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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.f P7bb2"_9 59W~bWHCP 支票换现金||兑现to cash a cheque
~$j;@4 l`:u5\ rM $G }9iV7 {^uiu^RAc 清理票款to clear a cheque
qP##C&+#q p$jAq~C K[/L!.Ag } snS~kx 保证兑现to certify a cheque
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G Pi9?l> /cUu]#h 1-PlRQs.1 填写支票数额to fill up a cheque
JhTr{8{ ;~d$OM @H~oOf Iu`S0#+ 支票上划线to cross a cheque
JZ5 ";*, G{>PYLxOb LYd:S 7I&o 开发支票to make out a cheque
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C &=n/h5e0t& 签发支票,开立支票to draw a cheque||to issue a cheque
`^'fS@VA enQW;N1_M KfZb=v;-l ANM=:EtP 透支支票to overdraw a cheque
2cIKph g"kI1^[nj '@M"#`#0 =mPe
wx' 背书支票to endorse a cheque
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*mJ#|3I< yZgWFf.X ']I!1>v$[ 请付票款||清付票款to pay a cheque||to honour a cheque
N!wuBRWR B9$f y).Gp +Ss3Ph ~tRGw^<9 支票退票to dishonour a cheque
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[d zn&ZXFgN q165S EU|IzUjFj| 拒付支票to refuse a cheque
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@by{ kN{$-v=K 19y,O0# _ 拒付支票to stop payment of a cheque
P2aFn=f (jj`}Qe3U U$+,|\9 {I$iD 提示要求付款to present for payment
-LUZ7,!/>o u7RlxA: X;UEq]kcmn |&W4Dkn 见票即付持票人payable to bearer
<DR!AR) !5?_) zaLPPm&f YVgH[-`, 支付指定人payable to order
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}L=2 已过期||无效out of date||stale
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+PADy8 <Lxp t 请给出票人R/D||refer to drawer
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^--R#$X T|D^kL%m! 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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p[ 文字与数字不一致words and figures differ
a:UkVK]MP ji\LC%U- h^Yh~84T N wNxO 支票
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'Rsr*gX# 时间已过account closed
9{j`eAUZl '/6f2[%Y" ~?fl8RF\ h4 9q(085V 更改处应加盖印章alterations require initials
6fI2y4yEz x4wTQ$*1 r*$f^T!| /}6y\3h
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ftPhE)i 时间已过effects not cleared
H!X*29nX /.!&d^ aZ\Z7( biS[GyQ 停止付款payment stopped
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IYjE ;y@zvec4 汇款||寄钱to remit||to send money
>yT1oD0+x SnXM`v, `fX\pOk~e w_@{v wM$A 寄票供取款||支票支付to send a cheque for payment
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2i -UzWLVB^ zZRLFfz<9 寄款人a remitter
o~9*J)X5i ]:?S}DRG ^/%Y]d$ ,%xat`d3,3 收款人a remittee
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4- V/"RCqY4 G"u4]!$/ 国外汇票foreign Bill
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[K DaHbOs_< <6+B;brh 国内汇票inland Bill
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n d L1Yj9i !J<0.nO/: 跟单汇票documentary bill
,H/O"%OJ KV&6v`K/N fQ!W)>mi u R5h0Fi 空头汇票accommodation bill
^*$!9~ E2cZk6~m{ P2s\f;Dwr _<c}iZv@ 原始汇票original bill
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S0I 改写||换新票据renewed bill
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]XJM ".#h$ Q\xDAOEL FrLv%tK| 即期汇票sight bill||bill on demand
*L*{FnsV 0/7.RpX,. b~)2`l J[S!<\_! …days after date||…days after date…日后付款
z}$.A9yn 7u:kR;wk g@/}SJh/> 6iEg]FI …months after date||…months after date…月后付款
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eIlovq/X ~Ij/vyB_ xkSVD6Km 见票后…日付款…days after sight||…days sight
jMS>B)'TO mC0Dj O 368 g>/#' wr,+9uK 见票后…月付款…months after sight||…months sight
tBl(E z?|bs?HKS pSYEC,0B 9}fez)m:g0 同组票据set of bills
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Q *$ 单张汇票sola of exchange||sole of exchange
eHd7fhW5 .We{W{ ]8Xip/uE 10m|? 远期汇票usance bill||bill at usance
>$r o\/ ZUz7h^3@ 01RW|rN r/P}j4)b7 长期汇票long bill
I};*O6D` +/ M%%:>mY #@1( (#z6w#CU( 短期汇票short bill
[io|qLr}\ 1O,8=,K2a Rs"G8Q9Q ZYt <O 逾期汇票overdue bill
3r,Kt&2$ ]P>XXE;[ uNw9g<g:V[ +.|RH 宽限日期days of grace
m"'`$ /_ 6'<[QoW]; I6@"y0I PQh s^D 电汇telegraphic transfer (T.T)
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M<) jPZpJ: kh#fUAt F=#V/ #ia 邮汇postal order||postal note (Am.)||post office order||money order
-g|ji. 0bIgOLP k6o8'6wN /s=veiH 本票promissory note (P/N)
v#X#F9C 5)h fI7{d @tD (<*f+ k{UeY[,jb 押汇负责书||押汇保证书letter of hypothecation
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T\6u :rjfAe=s 副保||抵押品||付属担保物collateral security
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R*S:/s h@(+(fVHrp x)eoz2E1 担保书trust receipt||letter of indemnity
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\ 承兑||认付acceptance
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%3v 单张承兑general acceptance
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i { ~<s^HP2U{ v7`{6Pf_$ 有条件承兑qualified acceptance
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(pXEp >V)"TZH 附条件认付conditional acceptance
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S 部分认付partial acceptance
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