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。
.`jYrW-k 会计报表statement of account
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(v S !3)WW)"!r 往来帐目account current
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6 IRa$h>H 现在往来帐||存款额current accout
elz0t<V \)i,`bz g(dR
eC RT<HiVr` 销货帐account sales
0i(c XB [ d`m)MW- {uurLEe? oQ}K_}{> 共同计算帐项joint account
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#l;| dP?QPky{9 .Bojb~zt ;tC$O~X 未决帐项outstanding account
%D3Asw/5a @H$Sv EMzJyGt7 [l}H%S 贷方帐项credit account||creditor account
KNjU!Z/4 ~l}\K10L* ! ~tf0aY 8^67,I-c 借方帐项debit account||debtor account
w+$~ds LfN,aW z"-oD*ICw \027>~u
{ 应付帐||应付未付帐account payable
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5!0 应收帐||应收未收帐account receivable
OZEbs 7 $LVzhQlD }Fsr"RER@{ \1hQ7:f;\ 新交易||新帐new account
D!z'Y,. S]NT +XM _*Ej3=u "^)GnK +- 未决帐||老帐old account
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vL U4qk<! gwr?(:? 现金帐cash account
+J#8wh Bru] ;%Qg% A4(k<<xjE jig3M N 流水帐running account
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"yt}"| Bg}l$?S 暂记帐||未定帐suspense account
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&] 过期帐||延滞帐overdue account||pastdue account
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UTQ:N q[9N4nj$< tEt46]{ 杂项帐户sundry account
56Z L4Kg%icz l +d7Arg!m UA(4mbz+ 详细帐单||明细表detail account
`"hWbmQ H>},{ z '$rCV,3q GFju:8P? 呆帐bad account
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1rB,%p mn\A)RQ 会计项目title of account
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SJJ5 sPVE_n ?1zGs2Qs 会计薄||帐薄account-book
[4aw*M1z}. }h1eB~6M A}}dc:$C <sw=:HU 营业报告书||损益计算表account of budiness||business report
iSUu3Yv,_m &SNH1b#>E 3rd8mh&l *K|ah:(r1\ 借贷细帐||交验帐account rendered
{> 8?6m- }"SqB{5e( tCm]1ZgRW "R=~-, ~ 明细帐account stated
B?yjU[/R \Rb:t} &,=FPlTC= 8!HB$vdw7 与…银行开立一户头to open an account with
E m^Dg9 a2ho+TwT LAY:R{vI ?>iUz.];t 与…银行建立交易to keep account with
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x >]&Ow9- Jgg< u# 继续记帐to keep account
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3w(Tf MJrPI a[pN 与…有交易to have an account with
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作成会计帐||有往来帐项to make out an account with
k#u)+e.' Jp%5qBS^ 3"< 0_3?W XogCq?_m 清算||清理债务to make up an account
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Dwz? 清洁帐目||与…停止交易to close ones account with
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t-a ("r:L<xe& erbk( 2 结帐to close an account
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- O 2H0BNrYM s;=C&N5g B f]Bi~w< 清理未付款to ask an account||to demand an account
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-{8K/! 结清差额to balance the account with
Crg'AB? 3u4Q!U%(D g>;@(:e^/ |2@*?o"ll 清算to settle an account||to liquidate an account||to square an account
2<y9xvp '21gUYm 5E"^>z _ZFEo< `' 审查帐目||监查帐目to audit an account
MpGG}J[y A_9J~3 % @+j@i`& a!-J=\>9 检查帐目to examine an account
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php rQ_@q_B. 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
zxCx2.7 {7@*cBqN !|i #g$ z\A
),; 代理某人||为某人on ones account||on account of one
M}# DX=NZc ^r(My} %)?jaE}[ eh `%E0b} 为自己计算||独立帐目on ones own account
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由某人收益并负风险on ones account and risk||for ones account and risk
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J6_# 5TB6QLPEwY p^k0Rad nH k^trGm 由某人负担for ones account||for account of one
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按某人指示||列入某人帐户by order and for account of one
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%^=V# 列入5月份帐目for May account
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g(Z@ URrx7F98 编入某中帐项下to pass to the account of||to place to the account of
?X6}+ ?zm]KxIC 'u;O2$ &k%>u[Bo 寄出清算书to send in an account||to send in render an account
bNVeL$' ,:A;4 35e{{Gn)v {#k[-\|; 支票薄cheque book
SnmUh~`L~ o25rKC=o II}M|qHaK ($[+dR 支票陈票人cheque drawer
,Q7;(&x~ 3}8o 9 DI{*E rFQWgWD 持票人cheque holder
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U4 不记名支票cheque to bearer||bearer cheque
]>VG}e~b |50sGJE( kt978qfk Nb`qM]& 记名支票||认人支票cheque to order
Bso#+v5 lnyfAq}w f(Of+> `{G&i\"n 到期支票antedated cheque
gE#'Zv {7 MkPQ@so &btI# 1d<Uwb> 未到期支票postdated cheque
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aKB- $0E+8xE 保付支票certified cheque
Xi98:0<= ?!U[~Gq *c94'T cl o6k#neB>=. 未获兑现支票,退票returned cheque
~(QfVpRnV= !{t|z=Qg =\WF +r]V + '_t)k^ 横线支票crossed cheque
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,{UGe3 Ww2@!ng dWvVK("Wj 普通横线general crossing
MVsFi]- 9_?xAJ 6(f'P_* zl|z4j'Irc 特别横线special crossing
J{1H$[W~} -V|"T+U sI!H=bp-8 67II9\/ 空白支票blank cheque
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zL0,Y 失效支票,过期支票stale cheque
"%gsGtS 56 3mz- \g39>;iR l}))vf=i 普通支票open cheque
GkIY2PD vA1YyaB N>!:bF _qxI9Q}<" 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
v _MQ]X `r`8N6NQ&] -Z"4W <OMwi9 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
8s0+6{vW iAwEnQ3h !qt2,V o8bd L< 支票换现金||兑现to cash a cheque
;Y?MbD 9{toPED t<!;shH,s bO=|utpk 清理票款to clear a cheque
2s\ClT #X}HF $t{= 4I$Y(E} L=r*bq 保证兑现to certify a cheque
E#B-JLMGl Y^eN}@]?& >NRppPqL c{1;x)L 填写支票数额to fill up a cheque
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| Lgg,K//g b dgkA )>iOj50n3 支票上划线to cross a cheque
/T w{JO#Q {>f"&I<xw P!eo#b^S oN7SmP_ 开发支票to make out a cheque
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c{Ah@D VfX^iG r JE?rp1. 8QrpNSj4 签发支票,开立支票to draw a cheque||to issue a cheque
`\kihNkJn3 s^wm2/Yw 9L=mS B*(]T|ff< 透支支票to overdraw a cheque
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O$`W^N 背书支票to endorse a cheque
zJe KB8 IOy0WHl| sdFHr4 PsC")JS 请付票款||清付票款to pay a cheque||to honour a cheque
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"o5]:]h) {q-&!l| 支票退票to dishonour a cheque
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qX\*lm/l |N.2iN: m=dNJF 拒付支票to refuse a cheque
Y{YbKKM De?VZ2o9" hyI7X7Hy k^J8 p#`6 拒付支票to stop payment of a cheque
i}-uK,^ rq+_[! *_(X$qfoW 4Yj1Etq.E 提示要求付款to present for payment
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L^iD 见票即付持票人payable to bearer
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"wJY 支付指定人payable to order
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已过期||无效out of date||stale
OF-k7g7 ^_2c\mw_I ~k"+5bHa* broLC5hbQU 请给出票人R/D||refer to drawer
c+Q'4E0| Qb536RpcTY R~vGaxZ$ @DN/]P 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
NR4+&d w#A)B<Y/" j*{0<hZb} PL/g| ; 文字与数字不一致words and figures differ
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\ 支票
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!/FRL<mp 时间已过account closed
E C#0-,z F/5&:e?( ) Ji4p6$ .j- 6o't3Peh 更改处应加盖印章alterations require initials
7;>|9k K;F1'5+=D 2Tp2{"sB>A i|:!I)(lh Ailq,c
gZ @+62 时间已过effects not cleared
\!u<)kkyT Sd7jd ?#9' {j2V k)\[i dC C*|b8h 停止付款payment stopped
XKp&GE@Y .j}]J:{% 'l*X?ccKy dGKo!;7{ 支票毁损cheque mutilated
+%dXB&9x|Z b8WtNVd HNzxFnh pH'_k k 汇款||寄钱to remit||to send money
q}U+BTCZ ;[ <(4v$ j.E=WLKV* +nYFL
e 寄票供取款||支票支付to send a cheque for payment
`TBXJ(Y <PLAAh8 8Qv s\TY %>+uEjbT 寄款人a remitter
X%Ok "> PK|-2R"M 0|&@)` lQ8hY$
收款人a remittee
O8]e(i <4}m: 6tKrR{3#A 7;jD>wp9D 国外汇票foreign Bill
-WC0W O}M-6!%<, zxR]+9Zh |UTajEL 国内汇票inland Bill
$/wm k7T sz9W}&(j KC;cu%H 9q'9i9/3d 跟单汇票documentary bill
VLuHuih !"^Zr]Qt+\ Y'U1=w~E us.#|~i<h
空头汇票accommodation bill
x|O7}oj 5B=uvp|Y F0$w9p JFT$1^n 原始汇票original bill
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!se1W5ke# 改写||换新票据renewed bill
)vW'g3u _ U1 _"D+XB ~P3b5 - ,Lig6Z` 即期汇票sight bill||bill on demand
JK$3qUDnI Oe5rRQ$O o=rR^Z$G Kg%9&l …days after date||…days after date…日后付款
64B.7S88 Sn nfU b A+_/1C 1T
!o`* …months after date||…months after date…月后付款
9$)&b\D 63l3WvoK ,,Qg"C -1Q24jrO- 见票后…日付款…days after sight||…days sight
H^d?(Svh /.]u%;%r[ v>8.TE~2 M@[W"f
Wq 见票后…月付款…months after sight||…months sight
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B|uQ ,L& yKS@ 同组票据set of bills
{$8+n:: a_b#hM/c; 9pLe8D (L(7)WbH 单张汇票sola of exchange||sole of exchange
$hm[x$$ D;en!.[Z !v8R( ?I+{S 远期汇票usance bill||bill at usance
H_&to3b( w)7y{ya$ ?UsCSJ1V ^yW['H6V 长期汇票long bill
=@U5/J ;EBKzB TAG@Ab gX"-3w 短期汇票short bill
)+N{D=YM )U~|QdZ k8?._1t 2Mx\D 逾期汇票overdue bill
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D?/ia &~*](Ma KElEGW 宽限日期days of grace
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KfM5s_ ?^U? ua6 >haihT 电汇telegraphic transfer (T.T)
8:0/Cj 3dN`Q:1R9 F0!Z1S0g Y%;J/4dd 邮汇postal order||postal note (Am.)||post office order||money order
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))S s4fO4.bn m 本票promissory note (P/N)
~cc }yDe -Cyo2wk !h#ZbErW LG8h@HY&L 押汇负责书||押汇保证书letter of hypothecation
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l ,J" 副保||抵押品||付属担保物collateral security
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K| 担保书trust receipt||letter of indemnity
>B6*`3v 3YMqp~4 i D 9 */ Z[Tou 承兑||认付acceptance
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M6H 3O,nNt;L{ D%
j GK 单张承兑general acceptance
L2>e@p\> *;@wPT a,Pw2Gcid +(2$YJ35 有条件承兑qualified acceptance
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8D 附条件认付conditional acceptance
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xZ5C7t ,<IomA:q4 部分认付partial acceptance
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