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。
n0T|U 会计报表statement of account
]t~.?)Ad+2 )xccs'H :MY=Q]l P*BRebL: 往来帐目account current
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)S{ +T@BOYhgq 0t%]z! 现在往来帐||存款额current accout
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:B/ FL G@#lf@M] u+r!;-0i mf$YsvPq*+ 销货帐account sales
)f|`mM4DW! 6" * <0 PVp>L*|BZ; $uDgBZA\ 共同计算帐项joint account
X':FFD4h k:Y\i]#yP S
xJ&5q '0+~]4&}q 未决帐项outstanding account
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\/YRhQ gAWi& 贷方帐项credit account||creditor account
*lvADW5e JkWhYP } qsp.`9! NOQ^HEi 借方帐项debit account||debtor account
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R+e vvv'!\'# h8asj0 应付帐||应付未付帐account payable
dEtjcId H?];8wq$G T,/rC{ xj;:B( i 应收帐||应收未收帐account receivable
qisvGHo KhfADqji| )1 T2u qx5`lm~L 新交易||新帐new account
/S]RP>cQ H%@f ^ +Pb:<WT}% W :]2Tp 未决帐||老帐old account
{IJ;)<>&VE %US&`BT! 6/S.sj~ x^[,0?y2 现金帐cash account
N9_* {HOy dYrgL3' XYzaSp=bb y<Q"]H.CkQ 流水帐running account
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NJb -p_5T*R 暂记帐||未定帐suspense account
CVa>5vt q-<DYVG+ .g*N+T6O ?"9h-g3`x} 过期帐||延滞帐overdue account||pastdue account
>N Bc-DX^ Njg$~30 60!%^
O = ae sk. 杂项帐户sundry account
)*]A$\Oc[ w li cuY? 6h>#;M {oqbV#/& 详细帐单||明细表detail account
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=Pl@+RgK+ [j0[c9.p[ 呆帐bad account
qS+;u`s 6#+&/ "* JI-i7P C>+n>bH]L 会计项目title of account
cuQ!"iH +-<G(^ 9S|sTf GJ*IH9YR 会计薄||帐薄account-book
*2X~NJCt {Ge{@1 >)ekb7 (+|+ELfqW 营业报告书||损益计算表account of budiness||business report
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G 借贷细帐||交验帐account rendered
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srv4kodj !XtG6ON= 明细帐account stated
Z`tmuu 2PlhnU Q7 ,j*9 ) t<8)h8eW 与…银行开立一户头to open an account with
d{7ZO#E E#KZZ lbx { ^dq7! f7_(C0d 与…银行建立交易to keep account with
S.!,qv z |0i{z(B g5nJ0=9 Fe0M2%e;| 继续记帐to keep account
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Xk< sv=U^xI 与…有交易to have an account with
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f`hZb H4y9\
- 作成会计帐||有往来帐项to make out an account with
s:tX3X +c~&o83[ [q?RJmB] vu+g65" 清算||清理债务to make up an account
r E m/Q! b-<0\@`Z# PMytk`<`zw N\PdX$ 清洁帐目||与…停止交易to close ones account with
r'*$'QY-N 'OA*aQ=K ?62Im^1/ |P>7C 结帐to close an account
KkCGL*]K <<0sv9qw1 "TA0--6 B%8@yS 清理未付款to ask an account||to demand an account
|}4\Gm f'=u`*(b7 I}_}VSG( DquLr+s~ 结清差额to balance the account with
~,}|~ `q36`Wn EHC7b^|3} ~$u9 清算to settle an account||to liquidate an account||to square an account
MZV$YD^S Og 1-LP|X ]6e(-v!U |]9@JdmV 审查帐目||监查帐目to audit an account
kO\ O$J^S =^KgNQ %M
iv8 NBPP?\1 检查帐目to examine an account
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DMh 转入A的帐户to charge the amount to As account
>:-e 9vV==A# !mxH/{+|n !5 }}mf 以计帐方式付款to pay on account
1d< b\P0 Rf!v{\ ;dzL9P9IU (\F9_y,6*\ 代理某人||为某人on ones account||on account of one
#Nh'1@@ (F&LN!Hn>p bA)nWWSg= m#'eDO: 为自己计算||独立帐目on ones own account
Y!L-5|G TLsF c^X ;z4J)qw G=zNZ 由某人收益并负风险on ones account and risk||for ones account and risk
Eiu/p&ct gF,=rT1:>r yP{ 52%|+ gxl7jY 由某人负担for ones account||for account of one
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u M 2hZ' 按某人指示||列入某人帐户by order and for account of one
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$eFMn$o )NZH{G v*!N}1+J 列入5月份帐目for May account
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!Z{I \#,2#BmO"E .Exvuo`F 5!?5S$> 编入某中帐项下to pass to the account of||to place to the account of
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#gxiN Z+v,o1 寄出清算书to send in an account||to send in render an account
4H6Fq*W{k RvAgv[8 A^,E~Z!x %j\&}>P4$ 支票薄cheque book
"kP,v&n $bG*f*w J]U_A/f vQ
}ZfP 支票陈票人cheque drawer
;0Z- u1 Q;M`+> *V kaFQZ$, vi}16V84l 持票人cheque holder
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e;`(* PRU&y/zZmG +bE{g@%@+ 不记名支票cheque to bearer||bearer cheque
{g.YGO /F;2wT; }>6e-]MHfR lMFo)4&P 记名支票||认人支票cheque to order
xeFx!$3 qob!AU| HF*0 EsKgS\`RZ 到期支票antedated cheque
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&)OI!^ ( 未到期支票postdated cheque
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,~8 保付支票certified cheque
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B% |yk/iO( .T3N"}7[ rNk'W, FU 未获兑现支票,退票returned cheque
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S} \OVFZ D 横线支票crossed cheque
oYN"L 2VY7?1Ab(@ mI7lv;oN<5 hZ 1enej) 普通横线general crossing
/''=V.-N Zp/+F( J>v[5FX+ inU5eronuj 特别横线special crossing
vSHPN|* [p6:uNo <KX9>e D=^&?@k< 空白支票blank cheque
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失效支票,过期支票stale cheque
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j;.P 普通支票open cheque
)'m;a_r` 0 8)f ~+1mH XnP?hw% 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
T!]rdN! =J1V?x=l@ iz=cjmV? (W
h)Ov" 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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p n5C,Z!)z 支票换现金||兑现to cash a cheque
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&TZ 清理票款to clear a cheque
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0&{ulb 保证兑现to certify a cheque
)yyH_Ax2 LN+x!#:e ]D;*2Lw4& 5[)5K?% 填写支票数额to fill up a cheque
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f~W+Rt7o 2n3&uvf'TL 0]5XTc3r 支票上划线to cross a cheque
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b3cV .I~:j`K6 8TpYt)]S =)Hu(;Yv 开发支票to make out a cheque
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N al\ 签发支票,开立支票to draw a cheque||to issue a cheque
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R _LZ(HTX~ 透支支票to overdraw a cheque
Yr{hJGw[ .+S%hT,v6i "y~*1kBu k~AtnI 背书支票to endorse a cheque
DX! dU'tj `^/8dIya [5'HlHK xGyl7$J 请付票款||清付票款to pay a cheque||to honour a cheque
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/!n| (<_kq;XtN0 }O+xs3Uv 支票退票to dishonour a cheque
1\,k^Je7 ;+C$EJw- |_ED*ATR= ~ zfF*A 拒付支票to refuse a cheque
A-L1vu; 5 ph CEKt; <_8bAO8\ o5J6Xi0+ 拒付支票to stop payment of a cheque
W*s=No3C 41=H&G& +x{o d#+Nef5 提示要求付款to present for payment
Ps.xY;Y syLdm3d| EGI$=Y 8y5"X"U 见票即付持票人payable to bearer
a$?d_BX q !9;JrX >'Lkn2WI p4IyKry, 支付指定人payable to order
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tvf.K+ ;{0alhMZ ZDaHR-%Y 已过期||无效out of date||stale
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HD#>K 7 xGr{ad.N yw:%)b{ 请给出票人R/D||refer to drawer
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PH7nW7 h-Y>>l>PW0 ,<+:xl +dLUq2 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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nv%J}wq c.1gQy$}| lIEZ=CEmY 文字与数字不一致words and figures differ
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?1ra 支票
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`+(n+QS _ 时间已过account closed
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>,dN -*[)CR-{ 更改处应加盖印章alterations require initials
<t!0{FJ >A]l|#Rz {?^ES*5 $X:,Q,? Zjn1,\(t~u
~0024B[G 时间已过effects not cleared
X&aQR[X k>MXOUaW. K)x6F15r D@sMCR 停止付款payment stopped
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c6U `Ivt)T+n; [E<A/_z + W1l9n* 支票毁损cheque mutilated
fA?Wf[`x BQUYT/$( f#AuZ]h R~A))4<%% 汇款||寄钱to remit||to send money
>cjxu9Vr1K V6ECL6n fh_:ung jJYCGK$= 寄票供取款||支票支付to send a cheque for payment
YH%U$eS#g %#4;'\'5 wp8-(E^ v
@2?X4n 寄款人a remitter
(/&ht-~EL _}\KC+n8 Dz.kJ_"Ro
d72( g$F 收款人a remittee
\QSD* wrCV&2CG ?vD<_5K;I P*Jk 8MK#G 国外汇票foreign Bill
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`m_fi V^D1:9i k-*k'S_ 国内汇票inland Bill
v(O@~8(I {hO|{vz 2&s(:= 4u|6^wu.I 跟单汇票documentary bill
&SZAe/3+ -"^"& ) <;+QK=f 23;\l 空头汇票accommodation bill
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WpI5C,3Z!l EG=U](8T ;F, 6]LH! 原始汇票original bill
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\n#l+R23 3e;K5qSeo/ b1e)w?n 改写||换新票据renewed bill
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{8Cu6 iu+H+_ odcrP\S 即期汇票sight bill||bill on demand
j\.pS^+ JKXIxw>q ZZ0b!{qj3 2I4G=jM[
…days after date||…days after date…日后付款
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Y$ b$Bq#vdg: T5-'|+ oFGgr2Re …months after date||…months after date…月后付款
[S`Fm>, -cXVkH{ p_3VFKq>0 cz>`$Zz 见票后…日付款…days after sight||…days sight
Mr K?,7*Xi '_=XfTF "0"8Rp&V| exm*p/ 见票后…月付款…months after sight||…months sight
8=sMmpB 7u T:j!a{_| 6ozBU^n ?=Z0N&}[ 同组票据set of bills
37,)/8]lG a)L=+Z ==7=1QfP n-lDE}K9%B 单张汇票sola of exchange||sole of exchange
0ipYXbC !jJH}o/KW '-X913eG! U
&W}c^# 远期汇票usance bill||bill at usance
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(& 2ld0w=?+eu ZZ;V5o6E +Mh 9Jf 长期汇票long bill
+@oo8io PmE2T\{s! P\|i<Ds_M 3D7phq>.q 短期汇票short bill
G Q+g.{c &4l>_ _RzcMX #T)gKp 逾期汇票overdue bill
Rh#TR" .7GAGMNS QVrMrm+vRv Mj@ 0F
2hy 宽限日期days of grace
]O;Rzq{D( K_~SJbl -@_V|C'? Bx&wS|-) D 电汇telegraphic transfer (T.T)
wms8z }h)[>I( q^w3n2 76*5/J- 邮汇postal order||postal note (Am.)||post office order||money order
lN^} qg>< \=/^H U~8 oE_+ r5?qz<WW~ 本票promissory note (P/N)
68LB745 Y|iALrx GzUgzj|BN~ 0zAj.
iG 押汇负责书||押汇保证书letter of hypothecation
bP 2IX f&ym'S
4RqOg1 uU]4)Hp 副保||抵押品||付属担保物collateral security
v2Bks2 z_J"Qk i'%:
z]hp9 ?qQRA|n* 担保书trust receipt||letter of indemnity
Q04iuhDO: v(t?d [Hww3+~+ tXTa>Q 承兑||认付acceptance
=e,2/Ep{i m+Yj"RMx& f13%[RA9N i=<N4Vx 单张承兑general acceptance
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