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。
e=S51q_0 会计报表statement of account
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9 ] </~!5x62Oy 8L]em&871 往来帐目account current
?hu}wl) QS.t_5<U WfYu-TK* d;1%Ei3K 现在往来帐||存款额current accout
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qDE|DIez sTeW4Hnp }j9V0`Q 销货帐account sales
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( 共同计算帐项joint account
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t<~$?tuZ GddP)l{uCF QfqosoP\D !##OQ 贷方帐项credit account||creditor account
^W}(]jL 3zi(|B[,? Y)="of mhTi{t_fHM 借方帐项debit account||debtor account
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^YLN ]3UEju8$ lU6?p")F1 ipy1tXc 应付帐||应付未付帐account payable
m^hi}Am1 ;#c=0*. N0`v;4gF$] )y8 u+5^ 应收帐||应收未收帐account receivable
Npu#.)G H$GJpXIb F/1B>2$` |j3fS[.$ 新交易||新帐new account
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未决帐||老帐old account
+"8AmN4 ME'hN->c ks{y=@<, eAvOT$ 现金帐cash account
B5FRe'UC x""gZzJ$L xz9xt wLX:~]<xl 流水帐running account
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]^j 暂记帐||未定帐suspense account
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7Q_AZR4 <~wr;"S ,LD[R1TU8 过期帐||延滞帐overdue account||pastdue account
V)HX+D> 7-p9IFcA O+ ].' ji'NR 杂项帐户sundry account
Rn] `_[)*~ w0`aW6t# 6Ja} N ^o;f~6#17 详细帐单||明细表detail account
{& Pk$Q! \J@i:J6x$1 x}acxu 2H7 os<YfMM<:/ 呆帐bad account
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q#}#A@Rg 会计项目title of account
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l . \/jy]Y 会计薄||帐薄account-book
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g<(/c /Mac:;W` &nJH23h^ Etv!:\\[ 营业报告书||损益计算表account of budiness||business report
960[.99 ]Tv0+ Ao 16;r+.FB' *<.{sx^Gk 借贷细帐||交验帐account rendered
+>v3&[lGv gd#j{yI/Xf BYhF? %Y0,ww2 明细帐account stated
P1gW+*? WAd5,RZ? QJeL&mf x%J4A+kU 与…银行开立一户头to open an account with
H>zX8qP+ 2N)siH H%`$@U> uItzFX* 与…银行建立交易to keep account with
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8ClOd<I 继续记帐to keep account
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#(xoI ?%QWpKO7X 与…有交易to have an account with
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0X1 MXVQ90 BVJ6U[h` 作成会计帐||有往来帐项to make out an account with
/b|V=j}W ()Tl\ 2rzOh},RS %a'Nf/9=: 清算||清理债务to make up an account
<l#|I'hP _m?TEqB X-lB1uq^ ~!t# M2Sk 清洁帐目||与…停止交易to close ones account with
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sxP1.= W 结帐to close an account
hggP9I:s, 7I#<w[l>k -za+Wa`vH fV "gL(7 清理未付款to ask an account||to demand an account
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y+oZ ?KB+2]7m6 >'/KOK" 结清差额to balance the account with
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z-#B] 清算to settle an account||to liquidate an account||to square an account
?"+g6II EC:u;2f! E"/r*C+T @ P'("qb~ 审查帐目||监查帐目to audit an account
w%3*T#tp yPn!1=-( 0%W0vTvL 1ZrJ7a7= 检查帐目to examine an account
p;x3gc;0 T4c]VWtD ;ndwVZ~, m9Pzy^g1 转入A的帐户to charge the amount to As account
lihV! 1 U!TSAg21P ~MpcVI_K eI^Q!b8n 以计帐方式付款to pay on account
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_52rt 代理某人||为某人on ones account||on account of one
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+)T[ ([#4H3uO- 为自己计算||独立帐目on ones own account
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Qq1 {0~xv@ U 由某人收益并负风险on ones account and risk||for ones account and risk
Cqra\ o9JZ-biH 6?(Z f gm1 7VrC 由某人负担for ones account||for account of one
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{OZdl| `,7;2ZG~O 按某人指示||列入某人帐户by order and for account of one
gP^p7aYwn !uxma~ZH- U#mrbW g.:b\JE ` 列入5月份帐目for May account
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eT~ wRCv?D`vV ,UA-Pq3} 编入某中帐项下to pass to the account of||to place to the account of
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mK# bpaS(nBy qy^sdqHl@ 寄出清算书to send in an account||to send in render an account
h+ggrwg' >>I~v)a>w m`lxQik RLE6=#4 支票薄cheque book
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u 79y'PFSms dFw>SYrpu 支票陈票人cheque drawer
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[7+dZL[ s6HfN' 持票人cheque holder
>VE!3' /' yu98d1 Y5XhV;16 e"u89acp 不记名支票cheque to bearer||bearer cheque
,>vI|p,/G* vq_v;$9} S>N/K us2RW<Oxv 记名支票||认人支票cheque to order
5a^b{=#Y G8hq;W4@]/ ,nnVHBN r)/nx@x 到期支票antedated cheque
1cvH a]%>7yr4 \|< 5zL V.H<KyaJ 未到期支票postdated cheque
fo5+3iu^ YgCSzW&( OO /Pc &LM ^,xx} 保付支票certified cheque
d2=Z=udd SBog7An9SI o?]g !3JYG 未获兑现支票,退票returned cheque
TxDzGC |j>fsk~ YLAGTH0.] Xb/^n.> 横线支票crossed cheque
zSM;N^X 8? NUjo5.7 =c1t]%P, ztG!NZL 普通横线general crossing
o9 g0fC vb1Gz]~)> $
Eh8s( tiHP?N U 特别横线special crossing
-)dS`hM j+-+<h/( $%5f C?h`i ^ >2 空白支票blank cheque
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uZA^o 1~_&XNb& %^VQw! 失效支票,过期支票stale cheque
}ki}J >j|f qL1d-nH o*}--d?S %I>-_el 普通支票open cheque
1-6[KBQ8 :4'Fq;%C oyt#C HX {;[W'Lc 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
2ij/! cV+x.)a. m=.}}DcSs 8/16<yZ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
RLtIn!2OU Zv8I`/4? 3.vQ~Fvl ]Y%U5\$ 支票换现金||兑现to cash a cheque
Y#[>j4<T xO nW~Z JRT,%;*, -g`3;1EV^ 清理票款to clear a cheque
8 ta`sNy9 /H m),9NN |4tnG&= 5Rc^5Nv 保证兑现to certify a cheque
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H 057$b!A-a 填写支票数额to fill up a cheque
cHO8%xu` jh|4Y( fL7u419= v7kR]HU[y 支票上划线to cross a cheque
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B0XBWP 开发支票to make out a cheque
HvSYE[Zt| %C^%Oq_k Jfkdiyy" :>t^B+ 签发支票,开立支票to draw a cheque||to issue a cheque
*w[\(d'T eJm7}\/6` FYtf<C+ "Nx3_mQ 透支支票to overdraw a cheque
3-T}8VsiP S5$sB{\R `AO<r N1Pm4joH% 背书支票to endorse a cheque
AHA4{Zu[ _P]!J~$5 !^/Mn ,@b7N[h 请付票款||清付票款to pay a cheque||to honour a cheque
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Q9K 0/F/U=Z! hDf|9}/UQd d'yA"b] 支票退票to dishonour a cheque
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6PX uv,_?x\' .M$}.v 1>!wm0;x 拒付支票to refuse a cheque
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B`Fya %%w/;o!c VZJ[h{ 6 拒付支票to stop payment of a cheque
rq.S0bzH >(t_ 22<T.c K[XFJ 9 提示要求付款to present for payment
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vb6 y+PiH 见票即付持票人payable to bearer
{ fmY_T[Q8 !w[io; {Va"o~io 71h?t`N 支付指定人payable to order
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nZ|oEF DjX*2O Viu+#J;l 已过期||无效out of date||stale
nv9kl Q@ c<8RRYs 4ZZ/R?AiK RQ1`k,R= 请给出票人R/D||refer to drawer
e[lRY>Pe5 $6c8<!B_ Z{|U!tn BK_x5mGu3 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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f^HK Q6?}/p dtdz!'q)Y 文字与数字不一致words and figures differ
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D J)w58/`?t LZCziW 支票
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+N9(o+UrU 时间已过account closed
QX*HvT `z=I}6){ %mhnd): ' Vp6=,P 更改处应加盖印章alterations require initials
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dJh T}"x 时间已过effects not cleared
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#!?5^O EH'?wh|Yp 支票毁损cheque mutilated
K#=)]qIk QOECpk- Tm8c:S^uq) GRanR'xG 汇款||寄钱to remit||to send money
C} #:<Jx QY,.| V}#2pP QY<{S&k9 寄票供取款||支票支付to send a cheque for payment
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EHT5Gf Z=sC YLm [TPr 寄款人a remitter
Wmp,,H 2WjQ-mM# N/A.1W Y&O<A8=8 收款人a remittee
$Nr :YI :@TfhQV_=Q 1*eWo~G (;o,t?:d 国外汇票foreign Bill
7XE/bhe%S xzFV] .1u"16_ ;r[@;2p*( 国内汇票inland Bill
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q af]&3(33 %f.(^<Gu u-zl- ?Ne 跟单汇票documentary bill
T!uK_ zof>S>5>R7 6]dK, 9-DDly [)4 空头汇票accommodation bill
Kc= &jCn W@w#A] (]Z%&>* S1pikwB 原始汇票original bill
,TTt<&c NTk"W!<Cl2 r"OVu~ND lvi~GZ 改写||换新票据renewed bill
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U/HYBJH &N!QKrj3 C,R_`%b% #/ 1 即期汇票sight bill||bill on demand
d18%zY> e2Sudd=' G o$>A;< Int6xoz …days after date||…days after date…日后付款
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}Ljp^O C8%Io l #$xiqL …months after date||…months after date…月后付款
_dY6Ip% `Td 0R! X8Px |q5R5mQ 见票后…日付款…days after sight||…days sight
ajuwP1I <">tB"="b n%I%O7 Bry\"V"'g 见票后…月付款…months after sight||…months sight
LuS]D% Hq h bZk7)b;1o \+mc 同组票据set of bills
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rF7{yj [1@-F+ 单张汇票sola of exchange||sole of exchange
Q_'3}:4 [^B04x@ KwOn<0P 'u$e2^ 远期汇票usance bill||bill at usance
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n "q4c[dna ++-\^'&1 长期汇票long bill
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: x|G#oG)_ Y9ueE+6 短期汇票short bill
wE:hl [>+(zlK" |D%i3@P&ZR dL'hC#!h 逾期汇票overdue bill
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\:@-tQ wxpE5v+f| 2/f:VB?<T MNO T<( 宽限日期days of grace
u1O?` dhpEBJ XX",&cp02V J]5sWs 电汇telegraphic transfer (T.T)
7Xm7{`jH ~sk ;6e)(2 e!b?SmNN ?J,hv'L] 邮汇postal order||postal note (Am.)||post office order||money order
9VdVom|e l@nkR&4[ "|V{@)!t wy"^a45h 本票promissory note (P/N)
x(h(a#,r *xXa4HB 7%L%dyN .|$6Pi%! 押汇负责书||押汇保证书letter of hypothecation
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5l.1i g![]R-$ _Dl!iV05: 4]RGLN 副保||抵押品||付属担保物collateral security
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p 6W."hPP q[1:h nk9Kq\2f: 担保书trust receipt||letter of indemnity
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承兑||认付acceptance
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v+7oT /~V.qisZ 单张承兑general acceptance
O{rgx~lLJt _ In[Z?P} ?I&ha-." ?#ue:O1 有条件承兑qualified acceptance
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^%wj6 {ecmOxKP} 附条件认付conditional acceptance
x&7%U H[?~u+ 1C(6.7l ZYZQ?FN 部分认付partial acceptance
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