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。
@:hWahMy 会计报表statement of account
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T2 $+e(k~ 往来帐目account current
Vx0Hq`_14 bU}!bol p(4Ek" &C,]c#-+ 现在往来帐||存款额current accout
\iEJ9V c?xeBC1- D//58z& 3s:)CXO 销货帐account sales
2 (ux *X|%H-Q:H` B7{j$0fm* Jz;`L3m 共同计算帐项joint account
<9=RLENmY" $\4O r H-5f!>) u_WW
uo 未决帐项outstanding account
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6 `b@"GOr 贷方帐项credit account||creditor account
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%b 借方帐项debit account||debtor account
~;I{d7z,; nzYFa J + ";0-9*I H~hAm 应付帐||应付未付帐account payable
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eig</- 应收帐||应收未收帐account receivable
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1Ji\ 0j/i):@ 新交易||新帐new account
QPF[D7\ T5U(B3j_ pk=z<OTb 7xT<|3 I 未决帐||老帐old account
DNM~/Oo Sag\wKV8 s3T 6"%S` p7O4CP>9[ 现金帐cash account
KQqQ@D&n JeCEj=_Z 9=~jKl%\vJ WUi7~Ei} 流水帐running account
s*}d`"YvH }@A~a`9g X4*/h$48 w 8%U
)EU 暂记帐||未定帐suspense account
8c$IsvJg /L[:C=u WI'csM;M# N=L
urXv 过期帐||延滞帐overdue account||pastdue account
EA>$t\z ~JT{!wcE}o ~GY;{ +V\NMW4d 杂项帐户sundry account
E3KPJ`=!*" XJOo.Y CblL1 q8 o_$r*Z|HG 详细帐单||明细表detail account
~E`A, D{z=)'/F ;j_#,Da9< sQH.}W$C 呆帐bad account
T@HozZ y.oJzU[p% 42Ffx?Qmv (}qLxZ/U 会计项目title of account
1Q;`<= =XS'V* 02S(9^= F;NZJEy 会计薄||帐薄account-book
S I(8.$1 {DO9{96w4 EX5kF 1!NaOfP;@ 营业报告书||损益计算表account of budiness||business report
9VY_gi=vL E|Lh$9XONA XF$C)id2p mLYB6 借贷细帐||交验帐account rendered
u1kbWbHu( |Z/ySAFM *:_hOOT+[ ! O>mu6:Rf 明细帐account stated
6%xl}z]o Z,&ywMm/G QBo^{], )T+htD) 与…银行开立一户头to open an account with
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= Q&\k"X 1 与…银行建立交易to keep account with
\ d;Ow8%d/ Y+7v~/K= zC^Ib&gm>, xMh&C{q 继续记帐to keep account
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&\ >y@w-,1he Q&LkST-i 与…有交易to have an account with
8|/YxF< 5f5`7uVJF Z~g qTB]H fe$WR~ 作成会计帐||有往来帐项to make out an account with
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4WWQ5 sOW|TN>y\ +Lr0i_al ~}11 6K 清算||清理债务to make up an account
lb('r"*. v]!7=>/2 tpD?-`9o S'e2~-p0F 清洁帐目||与…停止交易to close ones account with
1 &<@(S< 57}q'84 koU.`l. b,W'0gl 结帐to close an account
Sm,$~~iq} ( 65p/$Vh `xr%LsNn 73.b9mF 清理未付款to ask an account||to demand an account
9.B7Owgr89 (!(bysi9 2P}RZvUd 2^aTW`
>L 结清差额to balance the account with
@:@rks& GSH{1VS_b T_-MSXhA \v_C7R;& 清算to settle an account||to liquidate an account||to square an account
ik*_,51Zj >>r:L3 <! _<7FR:oBZ DPOPRi~ 审查帐目||监查帐目to audit an account
Ymu=G3- URgF8?n O#\>j ^xwFjQXx 检查帐目to examine an account
v2'JL(= I .ty-X] /["T#` \YS?}! 0 转入A的帐户to charge the amount to As account
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p p rgjU %-Z~f~<? 以计帐方式付款to pay on account
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Biwdb ]N_^{k, 代理某人||为某人on ones account||on account of one
fna>> [Bo$? jxaoQeac h'p0V@!N 为自己计算||独立帐目on ones own account
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,t #Au&2_O 6pR#z@, GB3B4)cX4Y 由某人收益并负风险on ones account and risk||for ones account and risk
)[*O^bPowI 3)a29uc:U DG=Ap:sl*$ }q W aE 由某人负担for ones account||for account of one
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t&;Yk]-L `WS_*fJ5 按某人指示||列入某人帐户by order and for account of one
. $YF|v[= >ULp! 5QJL0fc 17oxD 列入5月份帐目for May account
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17_9? ?y)X $D^ %LHV 0u w>_EM&r6~u 编入某中帐项下to pass to the account of||to place to the account of
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*?_SnZ &NeYKh? "lf3hWGw 寄出清算书to send in an account||to send in render an account
Ai18]QD- D:tZiS=0 g"S+V#R ZiYzsn 支票薄cheque book
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QL18MbfqP |LE++t*X~ f"N3;,Oc 支票陈票人cheque drawer
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Tpx,41(k ^\jX5)2{ LW5ggU/ 持票人cheque holder
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hP8&n9o Zb;$ZUWQX 不记名支票cheque to bearer||bearer cheque
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/+ u .WyX/E$I^! 记名支票||认人支票cheque to order
^!_7L4&y d ovwB`5 $ywh%OEH VQMd[/ 到期支票antedated cheque
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未到期支票postdated cheque
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} fcFL8 ]f-'A>MC ]V^.!=gh$ 保付支票certified cheque
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1g ]G~N+\8]U 未获兑现支票,退票returned cheque
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,Md 1"B9Z6jf T-2p`b}hW 横线支票crossed cheque
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&6p X3L[y\ 普通横线general crossing
f<4q ]HCa A6 y~_dt ! vVjZ (i0"hi 特别横线special crossing
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jsi#l s5aOAyb*w 空白支票blank cheque
fZ~kw*0* `e'o~oSu _.*4Y /Q>{YsRRB 失效支票,过期支票stale cheque
3et2\wOX1x r,@X>_} fQTA@WAr D)ne *}, 普通支票open cheque
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H.O HZ<f( 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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V\F^ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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kSPUP5 支票换现金||兑现to cash a cheque
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Kt 清理票款to clear a cheque
w]Ko/;;^2 Y^ZBA\D2,k &kjwIg{ n:^"[Le 保证兑现to certify a cheque
Fx[A8G <X I35\^ ZOrTbik ci_v7Jnwo 填写支票数额to fill up a cheque
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q ]D) 'I` 01{r^ZT`RH 支票上划线to cross a cheque
{Sr=SE 78a-3){ x#j\"$dla ,8xP8T~Kmv 开发支票to make out a cheque
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.n20 签发支票,开立支票to draw a cheque||to issue a cheque
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>:/(O 透支支票to overdraw a cheque
lA.;ZD! V^`?8P8d io9xI3{ d(DX(xg 背书支票to endorse a cheque
>: W-C{% Vh#Mp! 1t\b a1x 3u?`q%Y-e 请付票款||清付票款to pay a cheque||to honour a cheque
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rZ!Yi*? f $['7vcB^ 0Y6q$h>4 支票退票to dishonour a cheque
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r$3vC 0 .FHdJ< 1(%>`=R8 拒付支票to refuse a cheque
[j=,g-EOA 2GiUPtO&Gj &'huS?gA9 yWv<A^C& 拒付支票to stop payment of a cheque
Wiq{wxe UKKSc>D1 @QVqpE<| {HIR>])o 提示要求付款to present for payment
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Z uEScAeQXsI X/E7o92\ 见票即付持票人payable to bearer
wUK7um >k&8el6h j!lAxlOX C@y}*XV[b 支付指定人payable to order
d`9W z29qARiX Sg. +`xww3 q:Y6fbt<7 已过期||无效out of date||stale
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HwaJ;:)# *3_f&Y `%t$s,TiP 6WE&((r^ 请给出票人R/D||refer to drawer
:H!(?(Pie #cj\~T.,, 49+ >f o%Be0~n' 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
x7P([^i \Y!T>nWn)I xH_A@hf; &jV9* 文字与数字不一致words and figures differ
<#+oQ>5s f{y] JkSdLj c Ndw9?Z 支票
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[!1)mR 时间已过account closed
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k]{^C~ $?FS00p*|X u(pdP" 更改处应加盖印章alterations require initials
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pOqGAD{D$ 时间已过effects not cleared
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* )\{'fF -"W )|oC_ 停止付款payment stopped
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m4Te| ![^EsgEB* <Ctyht0c. 支票毁损cheque mutilated
rkxW UDl 6(>3P ET U-]R 3 >f&xJq 汇款||寄钱to remit||to send money
Tr}R`6d$ U?bG`. X j((hqJr blJIto' 寄票供取款||支票支付to send a cheque for payment
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?+ ~O \}/I28 }qer 寄款人a remitter
y^2#9\}K 7^ 4jcfJH |q3f]T&+>{ xT W3UY 收款人a remittee
G49Ng|qn D9ANm"# sz'p3 b.QpHrnhtK 国外汇票foreign Bill
m"n.Dz/S [}z?1Gj;W( fD'/#sA#' H{ZLk, 国内汇票inland Bill
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(1 {5>3;. A:/}` 跟单汇票documentary bill
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c =M/qV 空头汇票accommodation bill
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原始汇票original bill
h-7A9: ^%;" [r /mc*Hc8R8 0A.PD rM: 改写||换新票据renewed bill
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dsV ~|D6: 'GkvUrD9D$ f3!n$lj 即期汇票sight bill||bill on demand
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y{ d<#p %$A4 …days after date||…days after date…日后付款
*%X.ym' OZ^h\m4 mmHJh\2v gt/!~f0r …months after date||…months after date…月后付款
6J\q`q(W( %l,4=TQ[m Uj,g]e8e /jR8|sb 见票后…日付款…days after sight||…days sight
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;Neb6 AuAT]` ABcBEv3 Tv\HAK<N 见票后…月付款…months after sight||…months sight
4f!dYo4L ijFV<P X@!X6j '*4iqPR; 同组票据set of bills
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uN9e:; 单张汇票sola of exchange||sole of exchange
;1@C_5C G,]z(% >yKpM }6l{ .a:Z!KF 远期汇票usance bill||bill at usance
OF8WDo` <7^Kt7k |<rfvsQ. B7!;]'&d 长期汇票long bill
9:-T@u <GaT|Hhc= %K?iNe Y%g "Y 短期汇票short bill
#EG?9T K_>/lirE? EjSD4
IcFK,y%1 逾期汇票overdue bill
c;wA |'<vrn MtUY?O.P2 6.'$EtH 宽限日期days of grace
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B*{, 电汇telegraphic transfer (T.T)
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qD GJ `UO )[jy[[K( Szts<n5 邮汇postal order||postal note (Am.)||post office order||money order
2ce'fMV g\&2s, ,dcg?48 hJ[UB 本票promissory note (P/N)
BI.V0@qZ r?^"65= fK_~lGY( RdI};K 押汇负责书||押汇保证书letter of hypothecation
u!Bk,}CE` B\[-fq -!TcQzHUs [4>r6Hqxr 副保||抵押品||付属担保物collateral security
9"ugz^uKt F\LsI;G +
|C=ZU oy5+}` 担保书trust receipt||letter of indemnity
7`fY*O6 6m[9b*s7 (6R4 \8z2 ([KN*OF 承兑||认付acceptance
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',BI c~+l-GIWm 单张承兑general acceptance
iBoEZEHjw g1@wf J=*K"8Qr ?Y3@" rdR 有条件承兑qualified acceptance
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la 附条件认付conditional acceptance
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= Pp*}R2 部分认付partial acceptance
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