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。
=<z.mzqu5 会计报表statement of account
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JD2.O+ 8P' ana gN6rp(?y !BIOY!M 往来帐目account current
|`d0^(X C(T;>if0NH 25y6a|` RIn9(r 现在往来帐||存款额current accout
G[Lpe Kn;D?ioY tiPa6tQ 9O*_L:4o 销货帐account sales
6X2PYJJZ P$GjF-!: SGc8^%-` Ey[On^$ 共同计算帐项joint account
eJCjJ) u"xJjS ,"0)6=AE PCrU<J 7 未决帐项outstanding account
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/ &;TJ~r#K n.oUVr=nX yL4 T 贷方帐项credit account||creditor account
_,74)l1 !5@_j,lW( ykg# {9+ e-hjC6Q U 借方帐项debit account||debtor account
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r9Y 应付帐||应付未付帐account payable
EpJ4`{4 K0+.q?8D| \VMD$zZx qSCv )S( 应收帐||应收未收帐account receivable
L)QE`24 #:x4DvDkR I&|f'pn^< Uh1NO&i.W 新交易||新帐new account
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tirIgZ wd@aw / 未决帐||老帐old account
3-Dt[0%{ 4M&`$Wim S{Hx]\ 2L_6x<u' 现金帐cash account
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6* $*a'84-5G- |%a4`w G.'+-v=\] 流水帐running account
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+g{kE2M UM*jKi2]" Qcjc, 暂记帐||未定帐suspense account
|H}m 4-+* \'CN vP@v.6gS, ^\:8w0Y^ 过期帐||延滞帐overdue account||pastdue account
]'~vI/p ^&/G| 5BkV aF7Th -tsDMji~V 杂项帐户sundry account
8x{B~_~ l%R50aL u}bf-;R /%aiEhL 详细帐单||明细表detail account
JPM))4YDR H=g.34 ^[-el=oKn0 g42)7
呆帐bad account
;< )~Y- s#Jh -+lM *Oc.9 F88" 9vNkZ-1 会计项目title of account
4F>Urh+ YKbCdLQ \AUI|M;' p Rdk>Ph 会计薄||帐薄account-book
P #F=c34u L\{IljA @4(k( 1QZ&Mj^^ 营业报告书||损益计算表account of budiness||business report
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c;^ @\oz4^ 借贷细帐||交验帐account rendered
BYW^/B Y) }),w1/#5u8 bk<\ujH O?8Ni=] 明细帐account stated
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R 与…银行开立一户头to open an account with
"x941} w#JJXXQI aw?=hXR! ;n=. {[, 与…银行建立交易to keep account with
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P $qF0ltUQ bi ozZ 继续记帐to keep account
Et"?8\"n7 ,y9iKkg ;TcvA !|2VWI} 与…有交易to have an account with
G5dO 3lwq n\I#CH0V nFX_+4V2 Xd:7"/:r 作成会计帐||有往来帐项to make out an account with
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I~,G _ 46X%k RUCPV[{b 清算||清理债务to make up an account
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<eC<dtu B:"THN^ 清洁帐目||与…停止交易to close ones account with
V&soN:HS H?}[r)|(3i 2=-utN@Z x?x`oirh 结帐to close an account
UV}73Sp >$gG/WD?KR 6#}93Dgv4 U%7i=Z{^Ks 清理未付款to ask an account||to demand an account
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:r7_ Y0 1\RGM<q$f MyJ4><oG rQ4*k'lA: 结清差额to balance the account with
dAP|:&y@ nqR?l4 DX ,3v+PIcMM+ )f+U~4G& 清算to settle an account||to liquidate an account||to square an account
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sbHs$C 审查帐目||监查帐目to audit an account
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]* 检查帐目to examine an account
IM=bK U E{=2\Wkcp d;tkJ2@NO &m3.h!dq 转入A的帐户to charge the amount to As account
fsO9EEn7X l=`L7| ^/d z^o 1GY VS#wl|b8 以计帐方式付款to pay on account
D0Z\Vvy [#" =yzR<3 O^LTD#}$a) p6EDQwlf 代理某人||为某人on ones account||on account of one
^IZ)#1U `\=Gp'&Q+ +&tgJ07A n?#!VN3 为自己计算||独立帐目on ones own account
(VyNvB puSLqouTM |1Dc!V'?" fBBa4"OK= 由某人收益并负风险on ones account and risk||for ones account and risk
T1B|w"In W]<$0 RhF>T&Q K*K1(_x= 由某人负担for ones account||for account of one
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RU}FE g*\/N,"z h*0S$p<[1 按某人指示||列入某人帐户by order and for account of one
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Ch 列入5月份帐目for May account
1`f_P$&Z_J si1*Wt<3Bc y-?>*fNo 0m[dP 编入某中帐项下to pass to the account of||to place to the account of
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Wg-x0R Qz<d~N 寄出清算书to send in an account||to send in render an account
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'7^ Tm+;0 支票薄cheque book
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;sdN-mb 支票陈票人cheque drawer
a<XCNTaVT WiNT;v[ hSqY$P cl[!`Z 持票人cheque holder
R)Q4 PsjbR Df07y<>7Q ClW'W#*(Y 不记名支票cheque to bearer||bearer cheque
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$cUNvI 记名支票||认人支票cheque to order
huFz97?y( ul7o%Hs qG8s;_G iCG`3(xL 到期支票antedated cheque
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~m=EM; 未到期支票postdated cheque
Gu(lI ~ ;~ 4k7Uz ^~ =9 3&&+YX 保付支票certified cheque
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1* f 未获兑现支票,退票returned cheque
GrEs1M1]* dZ2%S''\ D=?{8 'R' Eyh|a.)- 横线支票crossed cheque
~GB=Nz F%.xuL W mL L$| <)m%*9{ 普通横线general crossing
Dk)}|GJ()" B:oF;~d/, Evu=M-? M8W# io 特别横线special crossing
VC&c)X $N+6h# 9w~cvlv[ zok D:c 空白支票blank cheque
y).P=z ``4wX-y 9/TY\?U M=!i>(yG 失效支票,过期支票stale cheque
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?T*";_o,B #!#z5DJu 普通支票open cheque
4 rB8Nm1 I lG:X)V% 0Oxz3r%}r :X>DkRP 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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f Df=q-iq<{/ PnWD}'0V 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
/A(NuB<Pq mN1Ssq"B SE `l(-tL X-Ycz 5? 支票换现金||兑现to cash a cheque
E&2tBrAq vZjZb(jlN 9U<Hf32 'F_}xMU 清理票款to clear a cheque
-CBD|fo[h R_e)mkE [%8@DC' I6dm@{/:> 保证兑现to certify a cheque
it}-^3AM =MSu3<y, Z;<ep@gy~ moO_-@i 填写支票数额to fill up a cheque
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#A 1L[S*X 支票上划线to cross a cheque
0=[0|`x *8\(FVyG^ LM1b I4 j[DIz@^ 开发支票to make out a cheque
Nlt4) "{F;M{h$}, &'O?es|Lb ,P@QxnQ 签发支票,开立支票to draw a cheque||to issue a cheque
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1F0Nw 透支支票to overdraw a cheque
2V$9ei6 (!n-Age N$Hqa^!'T *Q/E~4AW|t 背书支票to endorse a cheque
lIq~~cv) $FCw$ +w !#.vyBK# AQ}l% 请付票款||清付票款to pay a cheque||to honour a cheque
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F*<Ws;j nHU3%%%cU z(UX't (q 7.|S>+Q 拒付支票to refuse a cheque
liG~y| =g2\CIlVU6 Fe4esg-B< <4NQL*|> 拒付支票to stop payment of a cheque
lt%-m@#/ S ljZ~x,! YHh u^}|jQ r %xB8e9 提示要求付款to present for payment
qS82/e)7 SA3Y:( }2xb&6g~o Prt
#L8 见票即付持票人payable to bearer
2$Y3[$ H2]BMkum HjPH PDZ)*$EE 支付指定人payable to order
|ZuDX87 QQ|9>QP I)uASfT$ ke</x+\F 已过期||无效out of date||stale
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GZV_H%v 请给出票人R/D||refer to drawer
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}8C %w%zv2d Es,0'\m&
"lb\c 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
#|D:f~"d3 {&b-}f"m lZ+/\s,]| 9&[\*{ 文字与数字不一致words and figures differ
L/%xbm~ 1r&AB!Z # Ut=0~x.=< n7'<3t 支票
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w7[0 时间已过account closed
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% LDSbd,GF 更改处应加盖印章alterations require initials
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BHBd 时间已过effects not cleared
csm?oU niz P}b Dn; ]lC4+{V R7y-#? 停止付款payment stopped
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dxa W'8J<VBD f2 VpeJ<p ^O?l9(=/u 支票毁损cheque mutilated
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i,^>uf 3<yCe%I: ',<{X(#( 汇款||寄钱to remit||to send money
bK6, saN> LH1BZ(5g Ni/|C19Z oTZo[T@zRx 寄票供取款||支票支付to send a cheque for payment
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s$e K66H 寄款人a remitter
1/F<T &FT5w T *(>F'>F1" w?*'vF_2:# 收款人a remittee
Zz{[Al{ wK/}E h\^ GA}hp% z0FR33- 国外汇票foreign Bill
+<vqkc t ;bZc s 2*b#+ b BIwgl@t!> 国内汇票inland Bill
+A;n*DF2 .oW~:mY 3g4vpKg6c U<#$w{d: 跟单汇票documentary bill
-sruxF HQjxJd5P $NH`Iu9t 6tCV{pgm 空头汇票accommodation bill
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fsg` fwz5{>ON] #w[q.+A d7n4zx1Hh 原始汇票original bill
`*.r'k2R 4C2>0O<^s (dw3'W mRix0XBI~ 改写||换新票据renewed bill
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I3F6-gH 即期汇票sight bill||bill on demand
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{ …days after date||…days after date…日后付款
0|qx/xo|- FN8=YUYK% kfG 65aa>_ Es ZnGuY …months after date||…months after date…月后付款
>"m@qkh rA>A=, H_xQ>~b .j]OO/, 见票后…日付款…days after sight||…days sight
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L 8kn]_6:3i 见票后…月付款…months after sight||…months sight
nOL 25 Y: EzeDShN=J 7o 83|s.Bm a v|6r# 同组票据set of bills
V"D<)VVA \M1M2(@pDJ !D|pbzQc8
e-duZ o 单张汇票sola of exchange||sole of exchange
+p%5/smfs /^es0$Co. '"G
%0y /d]V{I~6 远期汇票usance bill||bill at usance
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=W4W/ 长期汇票long bill
0;m$a= 7T(OV<q;# j@_) F^12 c<t3y7 短期汇票short bill
]oWZ{#r2 Gh>fp 7! A%6 >stVsFdV) 逾期汇票overdue bill
6pdl,5[x- GJl@ag5h]! E+m"yQp{ =QKgsgLh 宽限日期days of grace
re 1k] 1b]PCNz ]OCJ~Zw Hpo?|;3D5 电汇telegraphic transfer (T.T)
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D``NQ`>A =rO>b{,hs _I}L$ 邮汇postal order||postal note (Am.)||post office order||money order
g KmRjK LkZo/K~ BnnUUaE ?e|:6a+[f 本票promissory note (P/N)
_Ag/gu2-? a]=vq(N'r (l!D=qy 1S.e5{ 押汇负责书||押汇保证书letter of hypothecation
E["t Ccg IWR q:Gw U.j\u>a MfpWow-#{ 副保||抵押品||付属担保物collateral security
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yg*# f;XsShxr 担保书trust receipt||letter of indemnity
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PG #vZ]2Ud=2 7'/2 :" 承兑||认付acceptance
l:Xf(TLa }br<2?y, ]\mb6Hc D.CsnfJ 单张承兑general acceptance
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有条件承兑qualified acceptance
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> 附条件认付conditional acceptance
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} e`2R{H 部分认付partial acceptance
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