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。
<=@6UPsn2 会计报表statement of account
QsyM[; \j: + De-U. I36ClOG ZV$!dHW/ 往来帐目account current
C^*}*hYk$ c!] yT0v&s Wx8n) L 7l"*w( 现在往来帐||存款额current accout
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G 6<No_x |_ L6J.^tpO 销货帐account sales
U|v@v@IBA na3lbwq | v:fP;zc T 2Gscey 共同计算帐项joint account
xOKf| _vUId?9@+e &"clBRVg ai;- _M+$ 未决帐项outstanding account
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?J6\?ct4 ]wEFm;N 贷方帐项credit account||creditor account
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( LT]YYn($ 借方帐项debit account||debtor account
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MsP`w3b [k60=$y 应付帐||应付未付帐account payable
T)MZ`dM oFp4*<\ e]D TK*W~ `]5 t'Ps 应收帐||应收未收帐account receivable
Sb?HRoe_ qjf9ZD& \!zM4ppr 3mT6HGSKR 新交易||新帐new account
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^ |yi#6!}^ M~5Ja0N~ 未决帐||老帐old account
GyGF<%nq CMU\DO wPr!.:MF q!<n\X3]u 现金帐cash account
}nMp.7b jB3Rue:+g d ZxrIWx sg4TX?I 流水帐running account
APq Yf<W =[YjIWr#o .]ZMxDZ @}hdMVi 暂记帐||未定帐suspense account
#F ;@Qi3z }=s64O9j E6clVa 8WLBq-]
G 过期帐||延滞帐overdue account||pastdue account
@c;:D`\p1C B=|m._OL]n !z"nJC |[MtUWEW 杂项帐户sundry account
YeVkX{y .CEl{fofj |I s"ov &'W ~~ir 详细帐单||明细表detail account
zj7?2 z;PF%F u*8x.UE8C0 SAokW, 呆帐bad account
$mut v=IO tWITr NkYC( ;g `tJ"wpCf6 会计项目title of account
z{A~d %VwkYAgA -H"^;37T" G(MLq"R6U 会计薄||帐薄account-book
,W5!=\Gg( mC./,a[ h]p$r`i7 zc5>)v LH= 营业报告书||损益计算表account of budiness||business report
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D[<~^R;* P/T`q:<H [Ee <SB{ 借贷细帐||交验帐account rendered
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u'qc=5 明细帐account stated
nD#uOep9 $B?IE#7S4 k1Sr7| ,*g.?q@W2 与…银行开立一户头to open an account with
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>J3DH V7$-4%NL ;6{{hc4 与…银行建立交易to keep account with
4[n[Ch=lu -[xbGSj{ h?-M+Ac yIqRSqM 继续记帐to keep account
_t@9WA;+\ Hzojv<c c<imqDf &f<Ltdw 与…有交易to have an account with
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nDaag 作成会计帐||有往来帐项to make out an account with
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B KBwY _ #-K,," N3@gvS 清算||清理债务to make up an account
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h3z9}' 清洁帐目||与…停止交易to close ones account with
hpzDQ6-Y #gRtCoew jP"yG# `a]feAl 结帐to close an account
'Ad |*~ *KDwl<^A ZG1 {"J/z ,Zb_Pu 清理未付款to ask an account||to demand an account
hXQo>t-$ tq2TiXo% 0t.v n-:n.JX 结清差额to balance the account with
d2tJ=.DI [_zoJ `;z;=A* 2[5z6oG 清算to settle an account||to liquidate an account||to square an account
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jz 审查帐目||监查帐目to audit an account
^1`T_+#[s LGPg\g` -|`E'b81 m9Hdg^L 检查帐目to examine an account
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bXA*u @rxfOc0J# 转入A的帐户to charge the amount to As account
Mx=L lC) lv\^@9r X.JPM{] l8By2{pN 以计帐方式付款to pay on account
6x"|,,&MD0 }d 16xp BH^8!7dkT VMV~K7%0 代理某人||为某人on ones account||on account of one
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E]%&)3O[ k"J=CDP\ 为自己计算||独立帐目on ones own account
xZp`Ke! WkK.ON^ cK6IyJx- G,A;`:/ 由某人收益并负风险on ones account and risk||for ones account and risk
E/uKzzD9 8u bb~ B; XOd 1}b1RKKj< 由某人负担for ones account||for account of one
i T&Y9 b'TkYa^ y2NVx!?n KfMaVU=4P 按某人指示||列入某人帐户by order and for account of one
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T jGKas I` 列入5月份帐目for May account
=@ "'aCU/ *OMW" NZ; 7s.vJdA]6 hYv;*] 编入某中帐项下to pass to the account of||to place to the account of
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:> 寄出清算书to send in an account||to send in render an account
lv0}d \A/??8cgXs %2`geN< O7GJg;>? 支票薄cheque book
Nlfz'_0M %[7<GcWl !:w&eFC6 ;+iw?" 支票陈票人cheque drawer
d@,3P)? ZsepTtY ck\gazo~q C4/p5J 持票人cheque holder
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_? M8iI e:{ c =K\.YKT gCc::[}\Y 不记名支票cheque to bearer||bearer cheque
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o" ./ 记名支票||认人支票cheque to order
QR]61v:` ~q05xy8 VA0p1AD r2; )VS 到期支票antedated cheque
VN!+r7w' Z=\wI:TY1 sFWH*kdP? v^QUYsar 未到期支票postdated cheque
z'd*z[L~ ThmN^N NY!"?Zko WjsE#9D!of 保付支票certified cheque
;H:+w\?8f$ j[y,Jch q%x
q\L. Bfz]PN78.G 未获兑现支票,退票returned cheque
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C.}Vm};M qD/X% `>Q 横线支票crossed cheque
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>xD |37y =" 普通横线general crossing
I3$/# Kx@;LRY# MY `V0 q"sD>Yh& 特别横线special crossing
1ZK~i voAen&>! n:d7 Tv1Z8 zBd)E21H 空白支票blank cheque
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c!})%{U iYHCa } Kgw_c:/' 失效支票,过期支票stale cheque
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vI! eED@Z/~6 |w7D&p$ 普通支票open cheque
3"XS#~l% FaUc"J HD&Ag 21\t2<" 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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, ,*Z:a4 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
Mm'q4DV^ E:C-k^/[Y L% cr `<~ )5(Ko<" 支票换现金||兑现to cash a cheque
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: 清理票款to clear a cheque
N=X(G( S@'yuAe*G ^.f`6 6/ mI$3[ #+ 保证兑现to certify a cheque
Q[M?LNE` m{)F9F :O(<3"P/ (GNY::3 填写支票数额to fill up a cheque
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*|0WaC "ccP,#Y |GQFNrNx iKu~o.yy 支票上划线to cross a cheque
(.DX</f/4 V9"?}cR/W; 1*>lYd8_ Pd[&&!+gV 开发支票to make out a cheque
h5.>};"@' -#ta/*TT: mq(*4KFWJ2 YdI&OzaroE 签发支票,开立支票to draw a cheque||to issue a cheque
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{ 34$qV{Y%y 透支支票to overdraw a cheque
X!w&ib- 07?| "c. @6roW\'$ 6_w;dnVA 背书支票to endorse a cheque
nd 5w|83 8@f=GJf h 'F\9t @]EJbiGv 请付票款||清付票款to pay a cheque||to honour a cheque
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3]X~bQAw @sV6g?{tI 支票退票to dishonour a cheque
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xfE:r: )^C w 拒付支票to refuse a cheque
-Xw i}/OX BZP~m=kq 5ecAev^1- -zq_W+)ks 拒付支票to stop payment of a cheque
D\Nhq Vw v$H]=y iA^GA8dn Zu$30&U 提示要求付款to present for payment
UUlrfur~ *)2&gQ&%+ Of*z9YI 8u401ddg 见票即付持票人payable to bearer
k365.nc 16p$>a<6 ]y3'6! jNIZ!/K 支付指定人payable to order
)i;o\UU Z|z+[V}[ *W#_W]Tu YXR%{GUP[ 已过期||无效out of date||stale
Lb'HM-d },2mIit( jtMN )TM t/= xY'7 请给出票人R/D||refer to drawer
%Q}T9%Mtj >|Hd*pg)) bOi`JJ^ `xO9xo#
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
BtSl%(w 4mG?$kCN yH<^txNF -L&FguoVB 文字与数字不一致words and figures differ
<V}^c/c! H'L~8> bUW`MH7yJ {~"&$DY2 支票
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\&&jzU2 时间已过account closed
nJ.<yrzi *}t,:N;i fR=B/` L
y!!+UM\ 更改处应加盖印章alterations require initials
%lw!4Z\gg PF,|Wzx _$+lyea =]pcC X676*;:!.
| %Dh 时间已过effects not cleared
>k6RmN 24TQl<H{ m17H#!` Z2yZz:.' 停止付款payment stopped
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uT#k3 uZe|%xK$y ?(cbZ#( o 支票毁损cheque mutilated
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kNy 汇款||寄钱to remit||to send money
!+?,y/*5( je^!W?U4< `7|\Gqy Y7{9C*> 寄票供取款||支票支付to send a cheque for payment
zCdQI ~aK@M4 >Lh+(M;+F ;:nO5VFOg 寄款人a remitter
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By| y: 收款人a remittee
OY'490 VO|2 9rr"q5[ O.n pi: a 国外汇票foreign Bill
x[Xj[O C:77~f-+rQ ~.;S>o[ L:HJ: 国内汇票inland Bill
*5DOTWos 26fbBt8nP #`tn:cP Z
h?1+Sz& 跟单汇票documentary bill
tBNkVh(c T{1Z(M+ fmD
U n3, ?klK 空头汇票accommodation bill
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+/Vk1 "(uEcS2< *R17 KMS 原始汇票original bill
M<t>jM@'A# WlHw\\ur 1LTl=tS# p?OwcMT]M 改写||换新票据renewed bill
$`:/OA<. >b>3M' S0V%JY;Gv 4qtjP8Zv[ 即期汇票sight bill||bill on demand
zbt>5S_ T<*i($
[ VmLV:"P}^ #4. S2m4 …days after date||…days after date…日后付款
9Wng(ef6G `3!ERQU
Z~}=q c?i=6CdD' …months after date||…months after date…月后付款
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k'uN2m 见票后…日付款…days after sight||…days sight
sidSY8j ' bio:1 \>NjeMuWU gd>Op 见票后…月付款…months after sight||…months sight
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[ /esSM~*H jIx5_lFe 同组票据set of bills
pqPhtWi%PJ l^x5m]Kt uX*H2"A k~WX6rEJ 单张汇票sola of exchange||sole of exchange
B JDe1W3;' <lh+mrXm 7_ g}t!b` /g3U,?qP 远期汇票usance bill||bill at usance
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^6a5 长期汇票long bill
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069 X$w ,zb\ wXf_2qB9 K1O0/2O 短期汇票short bill
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F_hU" tE/s|v#O (l :;p&[ 逾期汇票overdue bill
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dN)?O E!J;bX5 宽限日期days of grace
e$|g l+S08IZ #imMkvx? SEQ
bw](ss 电汇telegraphic transfer (T.T)
3X,9K23T 'M2Jw8i g9OO#C> ;3NA,JA#Y 邮汇postal order||postal note (Am.)||post office order||money order
4`uI)N(}* ?1 $.^ 0%.l|~CE& DWDL|4
og 本票promissory note (P/N)
rgheq<B: >(EMZ5 dL5u-<y& E7^r3#s
押汇负责书||押汇保证书letter of hypothecation
T%K"^4k uZ*;%y nQ FQSepUl Kr`Cr5v 副保||抵押品||付属担保物collateral security
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,!6#Z7 bWAhK@epI qJ!&H !u)veh3x 担保书trust receipt||letter of indemnity
:.Vn n?vrsqmZ RajzH2j+> aB~?Y+m 承兑||认付acceptance
"Q;n-fqf xS]=WO* RVtb0FL hb7H- Z2 单张承兑general acceptance
O#fGHI<43[ WP7*Q:5 )2C`;\/: k,O("T[ 有条件承兑qualified acceptance
.0;Z:x_3 EX UjdJs" iqURlI);P ziCTvT 附条件认付conditional acceptance
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7:t+ 2ku\R7 sF}T9Ue 部分认付partial acceptance
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