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。
-ZSN0Xk 会计报表statement of account
@#N7M2/ UjoA$A!Od; ty#6% kqj)&0|X 往来帐目account current
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!i_@m%s |?{V-L z_R^C%0k o@.{|j 现在往来帐||存款额current accout
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>lQa"F= $H)!h^7^9 %bF157X5An 销货帐account sales
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M CV@5$ Nj2l>[L; 共同计算帐项joint account
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YUFRV$ Lp(`m=;O 9{Et v w 未决帐项outstanding account
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-" `|Di?4+6% D QxuV1 '/03m\7 贷方帐项credit account||creditor account
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4] 借方帐项debit account||debtor account
9U.Ctx:F ~D|,$E tX4 X-<,zRM F09%f"9 应付帐||应付未付帐account payable
u*=^>LD 'V:MppQVZ. Y %bb-|\W m{RXt 应收帐||应收未收帐account receivable
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$Ud" .0xk}, I2i' vw3[(_MV3_ 新交易||新帐new account
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G 未决帐||老帐old account
y6d!?M(0U bK0(c1*a[e ([rn.b] ]*k ~jY, 现金帐cash account
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pf~ o jxK8_kl 流水帐running account
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_%KhK :P2!& W 暂记帐||未定帐suspense account
:ZB.I(v 'R-\6;3E>9 ><"|>(y F::Ki4{jJ 过期帐||延滞帐overdue account||pastdue account
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@ R I|&DXF 杂项帐户sundry account
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SZUJ |?^qsnB 详细帐单||明细表detail account
+l)t5Mg\ %SIll Qu'#~#L` \VOv&s;h 呆帐bad account
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*?1\S^7R S{e3aqT#N `G:
1 会计项目title of account
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W>+`e]z 会计薄||帐薄account-book
U.~G{H`G,u .,qh,m\Fo [c1Gq)ht P~!,"rY 营业报告书||损益计算表account of budiness||business report
w$iPFZC' .J @mpJdY |+HJ>xA4I hVB(*WA^D 借贷细帐||交验帐account rendered
k.54lNl ?nL,Otz ~Y~M}4 2Uf/' 明细帐account stated
eA]8M^ ;/4x.t#b [6g$;SicT .Y7Kd+)s)L 与…银行开立一户头to open an account with
L |#0CRiN %4M,f.[e j]%XY+e @ls/3`E/5E 与…银行建立交易to keep account with
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H6nH 4*f+np {Z <`@\K3 继续记帐to keep account
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< -"'+#9{h <uFj5. Tzjv-9^V 与…有交易to have an account with
`q^qe> ' d#d&CJAfr qk^/&j [ t8]'RI% 作成会计帐||有往来帐项to make out an account with
NA0Z~Ug> j7w9H/XF} 32aI0CT oBub]<.J 清算||清理债务to make up an account
vc3r [mT FhBV.,bU,m 2x|FVp xuqG)HthRS 清洁帐目||与…停止交易to close ones account with
SzeY?04zj: +C7W2!I[G2 ,{(XT7hr [+A]E,pv]1 结帐to close an account
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L rrgOp5aV" ,2FI?}+R 清理未付款to ask an account||to demand an account
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co =Sr<d|\O 结清差额to balance the account with
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A0WgzR) JP( tf+ 清算to settle an account||to liquidate an account||to square an account
O.y ?q #Q=c.AL{ ,1CmB@ >tMI%r 审查帐目||监查帐目to audit an account
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I m&q0 _nay 检查帐目to examine an account
%52x:qGa jd5kkX8= .X.6<@$ {gu3KV 转入A的帐户to charge the amount to As account
(w"(RM~ sEfT#$ a^8 T?Z&\g0yp Ke:EL;*8k 以计帐方式付款to pay on account
!L9]nO 'BL Z'5&N5hx I!kR:Z 6#jql 代理某人||为某人on ones account||on account of one
)OQ<H.X }{,Wha5\n !RwhVaSh #M#$2Vt 为自己计算||独立帐目on ones own account
Tu}EAr a\,V>}e >6WZSw/Hq H!"TS-s` 由某人收益并负风险on ones account and risk||for ones account and risk
d2U?rw_ K(lVAKiP] CsT&}-C (IjM 由某人负担for ones account||for account of one
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&V/# !z2xm3s{]p IW@phKz 按某人指示||列入某人帐户by order and for account of one
sy4Nm0m `@,Vbn^_ !.pcldx b *0u xvLu 列入5月份帐目for May account
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jz*wq\s; 编入某中帐项下to pass to the account of||to place to the account of
=;I+:K 't*]6^ 8D? $@!- .rwW5"RPq 寄出清算书to send in an account||to send in render an account
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fTK84v"7_ ^liW*F"UY 支票薄cheque book
"8U=0 a pAA)?/&oKV DNqC*IvuzM DC BN89# 支票陈票人cheque drawer
eMV8`&c' Kf$(7FT'` (LXYx< 8~RJnwF^ 持票人cheque holder
T9kc(i' 9Nv?j=*$ X+,0;% p a{JO8<dlm 不记名支票cheque to bearer||bearer cheque
gyh8 K:AP 0Te w"QZ7EyJ W*(- *\1[ 记名支票||认人支票cheque to order
c1y+kvv +7_U(|gO $[7/~I>m w?N>3`Jnf 到期支票antedated cheque
nr}Ols @k'V`ZQF aiE\r/k8s [)0^*A2 未到期支票postdated cheque
=i;T?*@ k:@N6K/$P^ 6zNWDUf VTyj<6Y 保付支票certified cheque
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N cGFPi(Z E:A!tu$B 未获兑现支票,退票returned cheque
vW? /: Cp>y<C" ^mC,Z+! {&B0kjf 横线支票crossed cheque
t6\--lk_ 9zCuVUcd$. Zv-1*hhHf ov Xk~%_ 普通横线general crossing
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e:.?T\ 特别横线special crossing
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F)X 空白支票blank cheque
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w QF*cdc< H/;AlN|! 失效支票,过期支票stale cheque
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@d:u fy|I3 R?- zJ ; 普通支票open cheque
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/n< 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
asLrXGGyT FCKyKn KHJ wCv k"/Rjd(; 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
y}|E) T3 4Z#PFwe nXI8 `7D N`N?1!fM<} 支票换现金||兑现to cash a cheque
I'p+9H$ h.l.da1# w1VYU> D. x8=|; 清理票款to clear a cheque
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gwXmoM5 ~%f$}{ EV w {G< 保证兑现to certify a cheque
Cx.##n0 O/d]2<V vX}w_Jj> zpeCT3Q5O 填写支票数额to fill up a cheque
\+l_H4\`K ]+B.=mO_ rX>b R/ a)Pr&9I 支票上划线to cross a cheque
g#7Q-n3^ tLq]#9kL Q7<VuXy -p>1:M < 开发支票to make out a cheque
<o*b6m% niW"o-} @7.7+blS"H o90g;Vog 签发支票,开立支票to draw a cheque||to issue a cheque
9PV+Kr!c5I n~}[/ly `YE=B{q vNl)ltzJF 透支支票to overdraw a cheque
v2p0EOS p4UEhT ~UNha/nt 5;^1Ab0 背书支票to endorse a cheque
Di4GaKa/ n00J21 la!U H{S+^'5Y. 请付票款||清付票款to pay a cheque||to honour a cheque
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N mxh zjJ 4 dLnX3 v 支票退票to dishonour a cheque
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\LtFt y@1QVt04 J:&.[ HuU$x;~ 拒付支票to refuse a cheque
~1twGG_; 8TP~=qU -;&I S >P\eHR,{- 拒付支票to stop payment of a cheque
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ePk}Sn "e8EA!Ipte 提示要求付款to present for payment
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>L L=EkY O%\" Nq8 3 6HL 见票即付持票人payable to bearer
vR2);ywX [6JDS;MIN [)GRP H.'9]* 支付指定人payable to order
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+U[*M 已过期||无效out of date||stale
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teHFj YGLq~A lX"m|W 请给出票人R/D||refer to drawer
{#,5C H') JehanF[ E QU@';~8 S#B%[3@ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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56P 文字与数字不一致words and figures differ
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Zy;jp*Q CLVT5pj=' 支票
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f'(F'TE 时间已过account closed
-Pt E+R[A *GBV[D[G, Q[K$f %> F1- "yX1B 更改处应加盖印章alterations require initials
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Xn%7{%;h 时间已过effects not cleared
m?B=?;B9# jLI1Ed /*Q3=Dse] { >izfG,\ 停止付款payment stopped
]w;t0Bk mhhc}dS(H 3))R91I w`f66*@Q1 支票毁损cheque mutilated
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"2Y #I0FWZ>W &ZC{ _t [qRww]g;P| 汇款||寄钱to remit||to send money
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b .u#Hg'o P mIYKzu_k= 寄票供取款||支票支付to send a cheque for payment
Qu=b-9 a]V8F&)g# <_|@~^u >W-xDzJry 寄款人a remitter
yLfyLyO L kJf0..J[#< 5Wa)_@qI)` vvxD}p=y 收款人a remittee
*kK +Nvt8s <|Lz#iV37 Tb?X KO, ]oSx]R>{f 国外汇票foreign Bill
JJWPte/ 6IT6EkiT exiu;\+j H.{F
w j4 国内汇票inland Bill
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0R\.G1f% e#h&Xa ,~Xe#eM 跟单汇票documentary bill
F#<:ZByjJ@ YB 7A5 i>h3UIx\ 86-Rm 空头汇票accommodation bill
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)k@OI `^8mGR>OpI t/O^7)% L,#YP#O,j 原始汇票original bill
lN5PKsGl }DjVZ48 M=;csazN v*GS>S 改写||换新票据renewed bill
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1x+soV 即期汇票sight bill||bill on demand
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vmkiw1 …days after date||…days after date…日后付款
"OI$PLK DPW^OgL; x2)WiO/As Gd\/n*j …months after date||…months after date…月后付款
wAi7jCY%OY [T7&)p +0ukLc@ -wC}JVVcK 见票后…日付款…days after sight||…days sight
6o6yx: UYZC% $5x jsgDJ} <eSg%6z 见票后…月付款…months after sight||…months sight
ojBdUG\ B:v_5e\f@ Hc\@{17 Q!IqvmO 同组票据set of bills
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= { Wkk(6gS, ZyNgG9JL] 单张汇票sola of exchange||sole of exchange
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))`U,Gm Z D"*fr N@<-R<s^ 远期汇票usance bill||bill at usance
sXPva@8_ lj&\F|-i LHZsmUM(dg RZpjr !R 长期汇票long bill
Zi}h\R a 3*%+NQIj ,Q Ge=Exn *zweZG8: 短期汇票short bill
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j'rbbs/ A~E S{Zkh -t<1A8% F)eP55C6 逾期汇票overdue bill
;DZj.|Sj+ p(GI02|n X~o;jJC ^5~x*=_ 宽限日期days of grace
lAA6tlc#C Iy*Q{H3[ ckP AH E@ SbL7e#!! 电汇telegraphic transfer (T.T)
%|JL=E}%| GcO:!b*YMp 8#A4B2 p8.JJt^ 邮汇postal order||postal note (Am.)||post office order||money order
4<1V $d-y
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nb*pOM jYAm}_?No 本票promissory note (P/N)
jb/C\2U4) uInI{> /03Wst j<Pw0?~s6 押汇负责书||押汇保证书letter of hypothecation
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?YSVmG G1zP^ogk ~qL/P 5*+ 副保||抵押品||付属担保物collateral security
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M54czo=l `]19}GK~xo 担保书trust receipt||letter of indemnity
Imzh`SI, S%?>Mh?g O<>+l*bk 9$[MM*r 承兑||认付acceptance
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i r_bG+iw7p 5\JV } x=W s)&H_Y 单张承兑general acceptance
"[z/\l8O t^6ams$ d= vD Pf T51oNO%^ 有条件承兑qualified acceptance
,_7m<(/f ' _K`1U =:R${F gLo&~|=L- 附条件认付conditional acceptance
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kIG n@C#,v#^0 'f %oL/, =/ !A 部分认付partial acceptance
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