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。
*<w3" iq 会计报表statement of account
T)`gm{T /\~l1.6` @sN^BX`z #&k8TY 往来帐目account current
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av$ 现在往来帐||存款额current accout
%z=`JhE"Q b"^\)|*4; @?m+Z"o|z av)?>J~; 销货帐account sales
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Qi@>v|d k/U>N|5 ,b$z!dvhl 共同计算帐项joint account
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7I&LNE m.!wsw #o~[1K+Yq 未决帐项outstanding account
<H!O:Mf_p f:S}h-AL& Rw/Ciw2@? k2pT1QZnt 贷方帐项credit account||creditor account
s~=g*99H $<:'!#% =ydpU<aS !h?=Wv
==] 借方帐项debit account||debtor account
Q~8y4=|#CY _;#9!"& yk`)Cq%=; z1#oWf{* 应付帐||应付未付帐account payable
C[R`Ml 5 1"8Py 3Qa?\C&4 u"\=^F 应收帐||应收未收帐account receivable
pG~'shD~Dn `wf|u M $Vsy%gA< !n:uiwh 新交易||新帐new account
jK e.gA }{A?PHV5 Wy8,<
K{ 4Mi~1iZj 未决帐||老帐old account
9Eu #lV 2p+C%"n> D@:"f?K> zPHy2H$28 现金帐cash account
vn ``0!FX F'rt>YvF G@B*E%$9 =E!x~S;N 流水帐running account
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XO%~6Us^ Psp^@ jx'2N~$ 暂记帐||未定帐suspense account
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j ,2ME2@OP Hk~k@Wft 过期帐||延滞帐overdue account||pastdue account
LfHzT<)| Jl_~_Z |UYED%dC %6Rn
4J^^ 杂项帐户sundry account
f0u56I9 y~dB5/ rpSr^slr RT/qcS^Oz 详细帐单||明细表detail account
z,avQR& :pb67Al29 W"|mpxp P2t_T'R} 呆帐bad account
x^X$M$o,l Hsgy'X%om 8<{;=m8cQ S*xhX1yUi 会计项目title of account
McP~}"!^ R3Ee%0QK YNk|+A.<d %Lyz_2q A 会计薄||帐薄account-book
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jFe' 营业报告书||损益计算表account of budiness||business report
BJgDo wA631kr N ocFvF7\ ~$Y|ca 借贷细帐||交验帐account rendered
ewym1}o xHe^"LL Dp`HeSKU^ *Q5x1!#z# 明细帐account stated
p/3BD&6 5j`v`[B; {"jd_b& -;U3w.-
与…银行开立一户头to open an account with
5uttv:@= {@45?L(' fnWsm4 Y&g&n o_ 与…银行建立交易to keep account with
AEqq1A 79wLT\& !UcOl0"6 vK:QX$b 继续记帐to keep account
NpR6 h R~v -X8eabb p[-{]! 与…有交易to have an account with
V^2-_V]8 YZ**;"<G ;'^, ,{ "xn|zB 作成会计帐||有往来帐项to make out an account with
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D7FfJ Sr"/- aq kix"J 清算||清理债务to make up an account
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Xp ]"h=Qc wS%zWdsz I7zn>^0} 清洁帐目||与…停止交易to close ones account with
7wi%j! "Yby t!t=|JNf{ $H;+}VQ 结帐to close an account
>)3VbO Dft%ip2 u|OtKq VDpxk$a 清理未付款to ask an account||to demand an account
OD|1c6+X " '[hr$h3 /< QSe M BVOfEMj 结清差额to balance the account with
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U ~!]m6 / 清算to settle an account||to liquidate an account||to square an account
'HB~Dbq`V ]nc2/S% ]! )xr SH=:p^J 审查帐目||监查帐目to audit an account
eXG57<t ON U|?,N0%Z1 <+q$XL0 Z
Xb}R^O- 检查帐目to examine an account
y\z > /q 7P*Z0%Q Mpm#GdT 8K^f:)Qw 转入A的帐户to charge the amount to As account
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G G=cNzr9 以计帐方式付款to pay on account
(Fqa][0 nq@5j0fK 5Eal1Qu r0Z+RB^I 代理某人||为某人on ones account||on account of one
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3.W WHk/$7_"i VDa|U9N Nf5WQTa4 为自己计算||独立帐目on ones own account
MA6P"? i~8DSshA X:{WZs"[x 74]a/'4 由某人收益并负风险on ones account and risk||for ones account and risk
WIG=D{\Yx ]QS](BbD: VA2<r(y~( @h(!<Ux_ 由某人负担for ones account||for account of one
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}%1 yQwVQUW8B PCZ]R 按某人指示||列入某人帐户by order and for account of one
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8E; : I)G v ZqP7@fO_% 列入5月份帐目for May account
\xeVDKJH+n n^Vxi;F :l`i4kx J#(,0h 编入某中帐项下to pass to the account of||to place to the account of
zAI|Jv@ -#%X3F7/w $m8leuo) 8}z3CuM 寄出清算书to send in an account||to send in render an account
lM+ xU; PY-+ Bf 6l[G1KkV r{Z[xWIX 支票薄cheque book
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' $+TYvA'N 支票陈票人cheque drawer
y;:]F|%< C$K+=jT !;+U_j'Pg agW9Go_F[ 持票人cheque holder
zp#:EZ R+F,H` 3KT_AJ4} ngLJ@TP- 不记名支票cheque to bearer||bearer cheque
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JT#7yetk' 记名支票||认人支票cheque to order
\n;g2/VjO | lE-&a$xd e{JVXc[D X(b1/lzA 到期支票antedated cheque
JaFUcpZk$ ZYDWv/u 5A,=vE 9N1#V
K 未到期支票postdated cheque
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保付支票certified cheque
`[bJYZBc2 oR#my ^ W]@6=OpH %Gu][_.L 未获兑现支票,退票returned cheque
Vpw[B.v on_H6Y@B52 T*R{L }\VX^{ K j 横线支票crossed cheque
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=+4 _j /:KQAM0 '{CWanTPi 普通横线general crossing
Uh%6LPg^ D!/0c]" }biCQ*{' 4]IKh,jT 特别横线special crossing
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d 空白支票blank cheque
6: GN(R$0 @C07k^j=U =oPng=: Gn[ *?=Vy 失效支票,过期支票stale cheque
$Ba`VGP>)3 @ce3%`c_ ^F&A6{9f/h pW7kj&a_. 普通支票open cheque
mQL8QW[c ;&q]X]bJ Z7oaQ\fR Y!aLf[x] 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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i_| 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
"&}mAWT%If g/!Otgfu BPqwDjW L*v93;|s 支票换现金||兑现to cash a cheque
RRNH0-D1l @EYK(QS- tbY SK [{?;c+[ 清理票款to clear a cheque
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aLHC~ 保证兑现to certify a cheque
)#Y|ngZ_> PJ}[D.elO OkkhP jXtLo,km 填写支票数额to fill up a cheque
(%.</|u ti+pUlVrM FGDw;lEa9[ #c:9V2 支票上划线to cross a cheque
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G{? ?$2q P`- 开发支票to make out a cheque
C9G U6Ao >d'EInSF #.~.UHt ^971<B(v 签发支票,开立支票to draw a cheque||to issue a cheque
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{rs6"X^ 透支支票to overdraw a cheque
X4XFu 7L1\1E:! V2lp7" 9&&kgKKGQ 背书支票to endorse a cheque
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J 请付票款||清付票款to pay a cheque||to honour a cheque
EUJ1RhajF \\y}DNh 2&suo!ig <XU8a:w'T 支票退票to dishonour a cheque
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vj; ](]*]a4ss ;G iI'M 拒付支票to refuse a cheque
;b{pzIe= F {hlT`K *Pa2bY3: cr2{sGn| 拒付支票to stop payment of a cheque
S(@*3]!q h9,wiT {vf+sf^^q eUzU]6h 提示要求付款to present for payment
;a#}fX Xi 1q]ps mrhsKmH Q=)"om 见票即付持票人payable to bearer
Z5"!0B^ j B:.;,@r] fhVbJU MoC*tImWR 支付指定人payable to order
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EzW 已过期||无效out of date||stale
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i{%z 请给出票人R/D||refer to drawer
XHwZ+=v z226yNlS k~'?"' X}n&`y{/ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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g ;EE{~ 文字与数字不一致words and figures differ
?NL&x H]T2$'U6 B^Rw?:hN ,qBnqi[ 支票
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8s 时间已过account closed
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OhWqu$ l^!0|/Vw es*_Oo1 iXr`0V 更改处应加盖印章alterations require initials
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CPDRq C+Fh$ :$X4#k<
#XYLVee, 时间已过effects not cleared
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$_I%1 g'd*TBnk 停止付款payment stopped
:yFTaniJ'. iuH8g D>"{H7mY w|hyU4- ^ 支票毁损cheque mutilated
f:JYG]E & P?3YHa^up Jnu}{^~ @wAr[.lZ 汇款||寄钱to remit||to send money
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t^Xc mBD!:V' )N%1%bg^- 寄票供取款||支票支付to send a cheque for payment
!4b;>y=m I/e2, b;~EJ 5@r_<J<> 寄款人a remitter
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lYV1 收款人a remittee
^V0{Ew/x @88z{ )W}/k$S wr;|\<c 国外汇票foreign Bill
JK^B +. 0[$Mo3c+' {TxVRpiP{Z J:TI>*tn 国内汇票inland Bill
w7*b}D@65\ ;&t1FH#= y uK5 r c|;|%"Mk 跟单汇票documentary bill
8ZDqqz^C0 {eD>E(Y@z1 @y~BYiKs 1l`s1C 空头汇票accommodation bill
;]#4p8lh+ }5Tyz i( n[cyK$" [&O:qaD^ 原始汇票original bill
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+<9q]V (J;zk b 改写||换新票据renewed bill
i&s=!` 2I(@aB+ 2Ws/0c gkq RO19 即期汇票sight bill||bill on demand
by:xD25 R82Zr@_ O^="T^J J ]l@ r …days after date||…days after date…日后付款
N mjBJ_G Mpl,}Q!c JjTzq2'% V.a]IkK'K …months after date||…months after date…月后付款
n+F-,=0 :7PSZc:xE __zu-!v e#eO`bT 见票后…日付款…days after sight||…days sight
4[V6so 0 '/qe#S "a`0w9Mm} !L.z4n,n+ 见票后…月付款…months after sight||…months sight
r1[T:B' /wRK[i &= yqWW? A`U 2HC 同组票据set of bills
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-i.'L)X qx<zX\qI6n I:>d@e/; 单张汇票sola of exchange||sole of exchange
^~1@HcJo 96V, [-arf ~x^+OXf!^g _G8y9!J 远期汇票usance bill||bill at usance
_<~Vxz9 4 }YT@={g} XxU}|jTO# 1sJJ"dC.w 长期汇票long bill
4hr+GO@o( (i~%4w= o!dkS/u-m zm S-s\$, 短期汇票short bill
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>,D$-3 {$eZF_}Y^ 逾期汇票overdue bill
@5@{Es1u 7Sv5fLu2 gR6T]v o;-!?uJ 宽限日期days of grace
gwjv&.T6^ G,*
uj0g #^[N4uV xF>w r
r 电汇telegraphic transfer (T.T)
bL#TR;*] ba1QFzN rG%_O$_dO b,V=B{(~ 邮汇postal order||postal note (Am.)||post office order||money order
V1V4 <Zj ?\$/#zak (I 0t*Se IHMyP~{ 本票promissory note (P/N)
BTQC1;;N J_Xf:Mz- 39m"}26*E !7kOw65+0 押汇负责书||押汇保证书letter of hypothecation
'WgwLE_ 4Lq]yUj {8Nd-WJ{ H;te)km} 副保||抵押品||付属担保物collateral security
-~aEqj#? MX_a]$\:n qk"=nAJX AiI# " 担保书trust receipt||letter of indemnity
EqU[mqeF {v'Fg
} R6h cuk}VZ 承兑||认付acceptance
)_ u'k / No|{rYYKK 5Rp2O4Z 9!C?2*>A P 单张承兑general acceptance
3"%44' |hyr(7 ?m^7O_1 N4NH)x 有条件承兑qualified acceptance
^%@.Vvz< wd0ACF 2DQC)Pe+z -"L6^IH7 附条件认付conditional acceptance
:!\./z8v !XC7FUO o~>go_Y kniMXeiu 部分认付partial acceptance
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