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。
4#rAm"H 会计报表statement of account
{'~sS a-PGW2G "{F;M{h$}, \3^Pjx 往来帐目account current
,P@QxnQ YvTA+yL zqGYOm$r T-P@u-DU 现在往来帐||存款额current accout
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ZX: .cR*P<3O XiG88Kwv h)o]TV 销货帐account sales
&&C~@WY,r ay[+2" Nmf#`+7gCI k+\7B}7F 共同计算帐项joint account
A?Sm-#n{ M[,^KJ! V_]-`?S ^<9)"9)m_ 未决帐项outstanding account
MVAc8d S #NF+UJYJ&' l$`G:%qHj Q-Y@)Mf~?0 贷方帐项credit account||creditor account
8|<f8Z65! 1UyH0`& y''V"Be rqC1 借方帐项debit account||debtor account
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w:R]!e_6\9 6QptKXu7 m/N(%oMWB= 应付帐||应付未付帐account payable
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N&M\( ^V,@=QL3U :eLLDp< 应收帐||应收未收帐account receivable
:wCC^Y] ]}_,U!`8 9jjL9f_3 |ZuDX87 新交易||新帐new account
/2'c> I)uASfT$ ke</x+\F |Kn^w4mN 未决帐||老帐old account
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B2"+Hwbk <on)"{W13 sp,(&Y]US 现金帐cash account
P#9-bYNU $YR{f[+L
w fa.f(c U#l.E1Z 流水帐running account
.?7So3 dW6Q)Rfi !j'guT&9] 7dx4~dF 暂记帐||未定帐suspense account
otZ JY) ix+x3OCip 3g+\?L-c th;]Vo 过期帐||延滞帐overdue account||pastdue account
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V`y 杂项帐户sundry account
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!7i%fK? _c,&\ wl$ &<OMGGQ[h ^&e;8d|f{ 详细帐单||明细表detail account
@u7%B}q7: Xek E#?. [kQ"6wh8 <`b|
L9 呆帐bad account
ec,z6v^9 HKT{IP+7(L ZW`HDrP` lp3(&p<: 会计项目title of account
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(L NdaM9a#TZ 8cequAD ;%lJD"yF 会计薄||帐薄account-book
mRNHq3 (p'/p -U&098}<K agGgJ@ 营业报告书||损益计算表account of budiness||business report
N>h]mX6 P'KY.TjWb A89Y;_4y t/_\U=i$ 借贷细帐||交验帐account rendered
d;IJ0xB+by B&to&|jf 4j2~"K i]V
F'tG 明细帐account stated
pyGFDB5_P 75' Ua$ BNF++<s ~r7DEy|+ 与…银行开立一户头to open an account with
3ytx"=B% m3 x!*9h 0fEZD$ })Ix.!p 与…银行建立交易to keep account with
xUV_2n+ bUpmU/RW EVby 9! gt(X!iN] 继续记帐to keep account
ci#Zvhtkr K]lb8q}Z~ %>oT7|x O
p! 与…有交易to have an account with
iGpK\oH x`b~ZSNJ% 0$Qn#K UeIqAG 8 作成会计帐||有往来帐项to make out an account with
C{U[w^X P W0q71 |sDG>Zq? vgd}09y 清算||清理债务to make up an account
)4 VLm 23.y3t_? J?UZN^ Z &ua,:5 清洁帐目||与…停止交易to close ones account with
htNL2N 'npT+p$V [v>Z( rZwf%} 结帐to close an account
~`W6O> U[H+87zg 3tx0y Z:r$;`K/ 清理未付款to ask an account||to demand an account
&9GR2GY PAO[Og,- >8.v.;` 1GyA QHx, 结清差额to balance the account with
bHlD m~5 +A.a~Stt /I`!iK ;NN(CKZ9A 清算to settle an account||to liquidate an account||to square an account
JXD?a.vy^q UH.}B3H ~ L i% !Barc,kA 审查帐目||监查帐目to audit an account
[f0oB$ f"OA Zji b*F :l# &d &oP
检查帐目to examine an account
]CtoK%k Wtzj;GJj GXAk*vS=G (Mire%$h 转入A的帐户to charge the amount to As account
!<UEq`2 WPh |~]by< t,r&SrC N4JqW 以计帐方式付款to pay on account
Z ^9{Qq AD4L`0D ~_^o?NE, G\aLg 代理某人||为某人on ones account||on account of one
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*] 为自己计算||独立帐目on ones own account
"a%ASy>?g 6XxG1]84 Lb3K};SIV +8@`lDnr 由某人收益并负风险on ones account and risk||for ones account and risk
7AFS)_w %?9r (& *Yk8Mj^_h >cr_^(UW& 由某人负担for ones account||for account of one
? 3E_KGI ,mBKya) i2%m}S;D9 t5B|c<Hb\ 按某人指示||列入某人帐户by order and for account of one
BC0c c[x F~rYjAFTi Gk]qE]hi q9]^+8UP 列入5月份帐目for May account
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'V -L4G WJ~.- 8UY=}R2C 编入某中帐项下to pass to the account of||to place to the account of
BQJ`vIa EwBN+v;) w)y9!li mEc;-b
f 寄出清算书to send in an account||to send in render an account
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nXMs 支票薄cheque book
'LLQ[JJ=O Sph"w08 u$@I/q,ou W<hdb!bE 支票陈票人cheque drawer
en#g<on j{w,<Wt> SUi1*S (>5VS 持票人cheque holder
3L%r_N*a VOK$;s'9} SoGLsO+R LsD9hb7 不记名支票cheque to bearer||bearer cheque
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WUK.>eM0 <Ibr.L] 记名支票||认人支票cheque to order
> FcA, ,4T$ .dLX'84fY |ij5c@~& 到期支票antedated cheque
=|&"/$+s 2yO)}g FJ gx9sBkoq5D VGUDUM.8 未到期支票postdated cheque
ez:o9)N4 ue:P#] tx Iybpk?,M+ f I-"8f0_ 保付支票certified cheque
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X c&?H8G)x ]B' ^V,/4u 未获兑现支票,退票returned cheque
<mgTWv $
5-2cL 7MJ)p$& [_G0kiI}W" 横线支票crossed cheque
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<* %f(.OR)6{ 0Lz56e'j x[@3;_'K 普通横线general crossing
@O0vh$3t0 UT7lj wT 19{?w6G<k G:ngio]G0 特别横线special crossing
ea}KxLC`, ZUI9[A? ssbyvzQ 'n.9qxY; 空白支票blank cheque
A8/4:>Is OL"5A18;M H0NyxG< He;%6OG{ 失效支票,过期支票stale cheque
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W@haU 普通支票open cheque
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+q7h+HP 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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}m <Py/uF| (uz!:dkvx 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
?|YQtY Q</HFpE G"sc;nT ]J]p:Y>NL 支票换现金||兑现to cash a cheque
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{V h;[Ncj] 清理票款to clear a cheque
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J[1 dj**,*s 保证兑现to certify a cheque
d>psqmQ XKIJ6M~5k !qve1H4d2 {0{$.L 填写支票数额to fill up a cheque
rWmi 'niu `sC8ro@Fm g<3>7&^ 7Wn]l! 支票上划线to cross a cheque
kO"aE~ P*sCrGO% ?C\9lLX {Vu:yh\< 开发支票to make out a cheque
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O &>t1A5 F\<i>LWT' DO{4n1-U 签发支票,开立支票to draw a cheque||to issue a cheque
"ET"dMxU Us.jyg7_c ^Tmmx_Xw 'J$NW 透支支票to overdraw a cheque
(Cd`~*5 =Ybu_> &T}e93] }"tYb6* 背书支票to endorse a cheque
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,/9|j*9H 4ebGAg ?_ YgDasKFm' 请付票款||清付票款to pay a cheque||to honour a cheque
,_O[;L MLX.MUS p(%x&*)f +__Rk1CVh 支票退票to dishonour a cheque
a}\JA`5;)Z =h{2!Ah7
X XzsK^E0R XwMC/]lK< 拒付支票to refuse a cheque
eyV904<F "'(4l 2. yD"sYT { q<l]jn9 拒付支票to stop payment of a cheque
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cPSu!u}D 5N/;'ySAE_ 提示要求付款to present for payment
Q<qIlNE _i#Z'4?2E ,zaveQ~l uv!/DX# 见票即付持票人payable to bearer
!$HWUxM;p i`;I"oY4 :QNEA3Q 7 &Aakl 支付指定人payable to order
wDk[)9#A RZjR d \ZB;K~BV& OoNAW< 已过期||无效out of date||stale
j?A+qk }{"\"Bn_ .wywO| kcb'`<B 请给出票人R/D||refer to drawer
W%o){+, l{4\Wn Va &~8}y+z L~~aW0, 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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4 PZ s 文字与数字不一致words and figures differ
]F~5l?4u# qCMcN<:> -h}J%UV U&NOf;h$ 支票
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;&!l2 UB% 时间已过account closed
@?U5t1O< T>?~eYHXs cD\Qt9EI tkmW\ 更改处应加盖印章alterations require initials
':=C2x1d| E9i WGSE &zR}jD> SV~xNzo~ h$!qb'|
jL# ak V 时间已过effects not cleared
=% p"oj]: }y1M0^M-$ R[(,wY_1 ! 9e>J 停止付款payment stopped
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1#V0g Q [qz6_WOo ">o/\sXeH 支票毁损cheque mutilated
E_OLf%um \yqiv"' #SdaTMLFf r{btBv 汇款||寄钱to remit||to send money
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o(j 寄票供取款||支票支付to send a cheque for payment
gR+Z"] .q=X58tHu 3"".kf,O5e GHkSU;}) 寄款人a remitter
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4*N oTL "]3`' H|^4e LV[4z o]= 收款人a remittee
^ey\ c1K L \$zr,=C 2#R"#Q! z7CYYU? 国外汇票foreign Bill
S$#Awen"@ 23>?3-q s[g1ei9 = FE,G* 国内汇票inland Bill
4@5<B xnLf R6B Ut%ie=c H0Tt(:.& 跟单汇票documentary bill
u,C-U!A {hl_/
aG r}991O< RPrk]<<1 空头汇票accommodation bill
L+u_153 K,R Ia0) ZGrV? @o,6 =}L[/ RL 原始汇票original bill
vL><Y.kOEs BP7_o63/G }X$>84s>[P hk=+t&Y<H 改写||换新票据renewed bill
Pk,^q8; N&n{R8=^" $OJ*Kul =m40{ 即期汇票sight bill||bill on demand
H1w;Wb1se 7yc:=^ )
WgIVhj Q=dR[t>^ …days after date||…days after date…日后付款
i{,>2KVC| 0e:aeLh T7,tJk,( "}!vYr …months after date||…months after date…月后付款
b/ynCf8X OS!47Z /q > ):b AfI @<YZa$` 见票后…日付款…days after sight||…days sight
0+L5k!1D HiWZ?G $yt|nO 0t9G$23 见票后…月付款…months after sight||…months sight
uIR_p\) 3w-0v"j U $UH_)Q2#J^ [-%oO 同组票据set of bills
4Qw!YI#40$ 8xNKVj)@ "?Y0Ng[ 7(oxmv}#Q 单张汇票sola of exchange||sole of exchange
8-m"] o3 Ah"RxA <sPB|5Ak 5/(Dh![l 远期汇票usance bill||bill at usance
U9@q"v- 3:C *'@ )I*V('R6| /E*P0y~KTW 长期汇票long bill
xv)7-jlx Ao,lEjN I 6L4B$'&KQZ 0D\FFfs 短期汇票short bill
s2tEyR+gW a E#s#Kv R%ddB D\? =\q3;5[ 逾期汇票overdue bill
zRKg>GG` `aC#s3[ ^EB}e15" xX&*&RPZ 宽限日期days of grace
.Wr7?'D1M :]]amziP& m.2 3Y=S^*ztd 电汇telegraphic transfer (T.T)
|~>8]3. Y 2;q6~Y, Fa;CWyt & MAIm56~ 邮汇postal order||postal note (Am.)||post office order||money order
tV<Au SmRU!C$A $1w8GI\J Z,!Rj7wZ 本票promissory note (P/N)
8]0R[kjD amPQU q
k !Q2W Q@M,:0+cy 押汇负责书||押汇保证书letter of hypothecation
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lQ<x al^ yCoB F35e/YfG wK,tq 副保||抵押品||付属担保物collateral security
Yc9 M6=E^ Kyv$yf9 &3AGj, haY.rH]z 担保书trust receipt||letter of indemnity
MRiETd" (+9@j( {gJOc,U4b >0f5Mjug 承兑||认付acceptance
YWm:#{n. tv?~LJYN ost~<4~ 4u"O/rt
单张承兑general acceptance
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[y (=7e~'DC 有条件承兑qualified acceptance
PI }A')Nq. X3'z'5 u<):gI q~a6ES_lA 附条件认付conditional acceptance
MF=@PE][ ZY{,// ;Ni+TS q7X/"Dfx 部分认付partial acceptance
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