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。
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TDNNK 会计报表statement of account
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5v6Eii: -(b kr+N fS`$'BQ 往来帐目account current
-xP!" Tq~=TSD S1?-I_t+] Z@$8I{}G 现在往来帐||存款额current accout
nt@aYXK4| =3v]gOcO >orK';r< T'b_W,m~,u 销货帐account sales
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O EEW_gFn 共同计算帐项joint account
9U%N@Dq`Z +) m_o"hl 'Un" rts NW&b&o 未决帐项outstanding account
xagBORg+Bd Y"wUt & <(-hx+^ }:~x7|~s: 贷方帐项credit account||creditor account
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D N*t~Z3[ 借方帐项debit account||debtor account
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v,:N.@Q wg]j+r@ 应付帐||应付未付帐account payable
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RO~aD!N X7g1:L1Ys QhK#Y{xY 应收帐||应收未收帐account receivable
KkE9KwZ]W bAm(8nT7w q+vx_4 |a!fhl+ 新交易||新帐new account
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R` k'5?M 未决帐||老帐old account
6 M*O{f )6J9J+%bi ZKckAz\# 7[}xP#Z 现金帐cash account
Sh8"F@P8 Z7?~S2{c }-sdov<< hBX!iukT|{ 流水帐running account
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2).Jt, 暂记帐||未定帐suspense account
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#c66) 过期帐||延滞帐overdue account||pastdue account
>b{q. Bjz Pz -#HA"7XOE :FTMmW,>' 杂项帐户sundry account
A'&K/) Z Gnq?"</ A"rfZ` @0u~?!g@ 详细帐单||明细表detail account
2P@sn!*{1 %Va!\# 7w6cwHrL@ Gvr@|{k 呆帐bad account
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RH UH)I 会计项目title of account
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IV DuHu\>f<S ?qWfup\S 5X:*/FuS@ 会计薄||帐薄account-book
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E K8UP,f2 营业报告书||损益计算表account of budiness||business report
|='z{WS In<n&ib V13N}] W)f/0QX}W 借贷细帐||交验帐account rendered
&-B^~M*?? .G#8a1# +2&@x=xy 9E>|=d|(d 明细帐account stated
zZ` _D|<m OZ~5*v mSb#Nn6W "C{}Z 与…银行开立一户头to open an account with
"Pu!dJ5[] B=^)Ub5' 42(Lb'G pw)||Q 与…银行建立交易to keep account with
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T{3o;A |m^k_d!d 继续记帐to keep account
=06gj)8 yEhTNBa*h{ 8L:ji," 5',8 ziJQ 与…有交易to have an account with
v{ 0= K,:cJ ,>0* @2 /7|V+6jV 作成会计帐||有往来帐项to make out an account with
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P I^bc LIvFx| 清算||清理债务to make up an account
pgQV /6 j/_s"}m{ y)W@{@{kl ;;C?{ 清洁帐目||与…停止交易to close ones account with
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jA gT0BkwIV C1m]*}U r0+6evU2 结帐to close an account
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!1 ,^w?6?,&l} -ZRO@&tMD 清理未付款to ask an account||to demand an account
+'I+o5* j}JrE,| P3)Nl^/ +zaA,e?\ 结清差额to balance the account with
,!Z*5 V-Sd[ ifUGY[ L ^=RffrlZU 清算to settle an account||to liquidate an account||to square an account
{B?Wu3- J;{N72 aTqd@},? ER5gmmVP@p 审查帐目||监查帐目to audit an account
GVYBa_gx VC\ S'z R`DKu= ||hb~%JK6 检查帐目to examine an account
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2IHC 6@{(;~r E_])E`BJ Crho=RJPR 转入A的帐户to charge the amount to As account
3=FZ9>by (Pf+0,2 _wkVwPr )z73-M V" 以计帐方式付款to pay on account
(e!0]Io@ C":32_q q)S^P> ;t<QTGJ 代理某人||为某人on ones account||on account of one
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4MiK '=nQ$/!q aE&,]'6 Xm%D><CC8" 为自己计算||独立帐目on ones own account
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3aa( 由某人收益并负风险on ones account and risk||for ones account and risk
aY'C%^h] 3DiLk=\~ :km61 p^%YBY#,H 由某人负担for ones account||for account of one
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v*P u 8/i!' 0r\ 按某人指示||列入某人帐户by order and for account of one
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i(n#/ 列入5月份帐目for May account
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j 编入某中帐项下to pass to the account of||to place to the account of
6x h:/j3 }.3nthgz W-x?:X<} k9 "[H' 寄出清算书to send in an account||to send in render an account
Qy^1*j<@& ?t/~lv R:e<W/P" YQ+tDZY8` 支票薄cheque book
k9:{9wW MBt9SXM OMWbZ>jB P3cR l'] 支票陈票人cheque drawer
//T>G_1 ,uo'c_f(e A'q#I>j` ]h>_\9qO 持票人cheque holder
T&%ux=Jt g!$!F>[ iYDEI e Ge-CY 不记名支票cheque to bearer||bearer cheque
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v%3 0vEoGgY0*: 'MEz|Z 记名支票||认人支票cheque to order
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7"SiFY QW$G +=q$ x Ia 到期支票antedated cheque
/tP|b_7O ofPHmh` P;P%n X9p.gXF 未到期支票postdated cheque
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+(lZ p[hZ@f(z 保付支票certified cheque
]bj&bk# 7![,Q~Fy rM .|1(u G?EoPh^m 未获兑现支票,退票returned cheque
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W 横线支票crossed cheque
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u NdL,F;^ PV9pa/`@ k.uMp<)D 普通横线general crossing
cWi}V 3gv|9T S/D^ FrTi+& < 特别横线special crossing
{DU`[:SQZg 2.% .Z_k) 1#.>a$> Zb1<:[ 空白支票blank cheque
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@&X|5p"[g 失效支票,过期支票stale cheque
kPVO?uO BReJ!|{m} &K.?p2$X W7U2MqQ 普通支票open cheque
U-IpH+E zx-81fx+k 4<% *E{` bsB*533 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
`}mcEl 8ELCs<xI pgOQIzu $e*ce94 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
"f "6]y w,h`s.AN kdl:Wt*4o !{^PO<9 支票换现金||兑现to cash a cheque
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^ cyX XzIl`eH {vuZ{IJa 7cTV?nc 清理票款to clear a cheque
#`o2Z &Rvm>TC= [/Rf\T(,jn m06ALD_ 保证兑现to certify a cheque
B)qWtMZx _NMm/]mN / M7@2^G]p ^R# E:3e 填写支票数额to fill up a cheque
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q 支票上划线to cross a cheque
\4v]7SV mGJasn d4?Mi2/jF H[S%J3JI 开发支票to make out a cheque
Y*H|?uNF /+@p7FqlE Zo g']= =5kY6%E7c 签发支票,开立支票to draw a cheque||to issue a cheque
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Ss4ZXC 透支支票to overdraw a cheque
bT^I" g7OqX \ TrLu~4 J2'Nd' 背书支票to endorse a cheque
|Z=^`J $shoasSuI A'jP7P bdQ_?S( 请付票款||清付票款to pay a cheque||to honour a cheque
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G vTlwRG=5 TWQG591 IW@PF7 支票退票to dishonour a cheque
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[f'L 拒付支票to refuse a cheque
r[lF<2&*R ~TSy<t~%- QlO0qbG[y N4L|;
? 拒付支票to stop payment of a cheque
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,|xJjh HN&Z2v B[Zjfc `kZ@Zmj# 提示要求付款to present for payment
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"59 H\qC[" 见票即付持票人payable to bearer
&!/}Qp pXJpK@z ReM=eS ;uwRyd 支付指定人payable to order
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==1To >i5acuth (fCXxyZrr 5ZMR,SZhC 已过期||无效out of date||stale
11<KpxKpk dv.(7Y7.x ds?v'| o[cV1G 请给出票人R/D||refer to drawer
B:!W$< HmiJ~C_v`: U2ZD]q a^=-Mp 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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M 文字与数字不一致words and figures differ
bZ|FnY}FB .8y3O] |b|&XB_<]Z 49w=XJ 支票
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p TeOW9 时间已过account closed
,ztI,1"k %Mk0QKzUo 4Qo]nre! <K8\n^i~c 更改处应加盖印章alterations require initials
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vD)tG IaT$6\> 2EfF=Fm> !kE-_dY6)
o]p|-<I Q 时间已过effects not cleared
-mRA# pGK;1gVj DBCK2PlJ #_(jS+lP?k 停止付款payment stopped
8`fjF/ -$WYj" T+<A`k: - Fm #w2o 支票毁损cheque mutilated
!X<~-G2)l ;d'Z|H; aMvI?y { $pFo Rv 汇款||寄钱to remit||to send money
7g(F#T?;' a)#1{JaoY tX"Th'Qi 3l3'bw2 寄票供取款||支票支付to send a cheque for payment
.?!N^_ Ez3 CJXg@\\/ ]f_6 '|5A ~I799Xi 寄款人a remitter
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Vw&HVo D*YM[sN` |)K]U 收款人a remittee
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国外汇票foreign Bill
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;mH(- 国内汇票inland Bill
f}@jFhr'< P b]3&!a pmFk50` Z t&6Ua[Y} 跟单汇票documentary bill
Gsc\/4Wx x"CZ]p&m DVkB$2] #zRbx 空头汇票accommodation bill
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8> 1& '8Y 原始汇票original bill
vQa'S-@u !Y:0c#MPH wprX!)w<i TcGoSj<Z 改写||换新票据renewed bill
F|HJH"2*&q 4#'("#R ?^EXTU85`" A;O~#Chvd 即期汇票sight bill||bill on demand
Y&^ P"Dw J-<^P5 DtEwW1J F5 ]C{ …days after date||…days after date…日后付款
\6 93kQ =SAU4xjo wHem5E `W-&0|%Ta …months after date||…months after date…月后付款
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8pt\i0 见票后…日付款…days after sight||…days sight
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\aUq|~ @Fpb-Qd" ~Gqno 见票后…月付款…months after sight||…months sight
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ZGPe~ n6(.{M; 同组票据set of bills
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4f% U5]pi+r *E~VKx1 o|j*t7 单张汇票sola of exchange||sole of exchange
A, PlvI 3<?XTv- )!Bd6- 1'4J[S\cM 远期汇票usance bill||bill at usance
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V?H4z[G =]>NDWqpHN T`9-VX;` 长期汇票long bill
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#s 短期汇票short bill
9%IlW Oc&),ru2l do-c1;M Q8MS,7y/ 逾期汇票overdue bill
0q9>6?=i M/*NM= -a |7^^*UzSK: F.)!3YE 宽限日期days of grace
/i)Hb`(S L;QY<b ?_`0G/xl 5=KF!? 电汇telegraphic transfer (T.T)
!Do,>gO @S 6u9v )nu~9km3 a9~"3y 邮汇postal order||postal note (Am.)||post office order||money order
p[WX'M0f t?^9HP1b_ oH2!5;A| M)cGz$Q| 本票promissory note (P/N)
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'xFYUU]#T^ {[(pWd%J -iCcoA 押汇负责书||押汇保证书letter of hypothecation
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b, <SVmOmJ-K dZGbC 9 =w<v3 wWN4 副保||抵押品||付属担保物collateral security
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oqvi :Y)to/h 担保书trust receipt||letter of indemnity
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W{x?5 承兑||认付acceptance
TD04/ ISHT I"xWw/Ec ,M3z!=oIGn J -Qh/d%] 单张承兑general acceptance
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有条件承兑qualified acceptance
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Fu8 7fVi/\ |ia@,*KD 附条件认付conditional acceptance
W'_/6_c$! EaS~` -O&"| ~hURs;Sb 部分认付partial acceptance
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