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。
-ouJf}#R 会计报表statement of account
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往来帐目account current
1mn$Rh&dO m0\"C-Bk (U'7Fc wYQ1Z 现在往来帐||存款额current accout
8U<.16+5Q _jrA?pY +%}5{lu_e ?PE1aB+{: 销货帐account sales
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F 01I 共同计算帐项joint account
2x`xyR_Q.R GQ-e$D@SfB ?Y0$X>nm |t 65#1 未决帐项outstanding account
xeYySM= B`Or#G3ph y>7VxX0xi {`K]sa7` 贷方帐项credit account||creditor account
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S D;^ZWz0 借方帐项debit account||debtor account
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2_B$ KSgQ:_u4} 应付帐||应付未付帐account payable
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应收帐||应收未收帐account receivable
LTYuxZ +%e%UF@ /md Q(Dm }uvKE|umj 新交易||新帐new account
f`u5\!}=! \}u7T[R=` MOp=9d+N~ p9&gEW 未决帐||老帐old account
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M-/n> 现金帐cash account
!X\sQNp ~b>nCP8q yRq8;@YGY rY[3_ NG% 流水帐running account
1&8j3" PtRj9TT %/tGkS6 M 5T=Fj86 暂记帐||未定帐suspense account
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t 过期帐||延滞帐overdue account||pastdue account
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1 g d739UhKC VGTeuu5i 杂项帐户sundry account
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详细帐单||明细表detail account
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>xSqX 8`AcS|k %2@ Tj}xa nxn[ ~~ 呆帐bad account
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3ZW/$KP/ AMh37Xo AQnJxIL: 会计项目title of account
f H#F"^A DU/9/ I?~ Edf=?K+\!i Njy9 JX 会计薄||帐薄account-book
O:`GL1{ve? a<57(Sf R\9>2*w KA|&Q<<{@ 营业报告书||损益计算表account of budiness||business report
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N$ p~Yy"Ec;p <O,'5+zG% 借贷细帐||交验帐account rendered
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(=w< 明细帐account stated
%mK3N2N$ '|YtNhWZ? q;~R:}?@ 4)z3X\u|Z2 与…银行开立一户头to open an account with
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U |uQn|"U4 与…银行建立交易to keep account with
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R -{yDk$" 继续记帐to keep account
[5]R?bQ0q{ 8eOl@}bV |Q5H9<* cOzg/~\1 与…有交易to have an account with
c^ixdk $Qn&jI38 g6rv`I$l SjZd0H0 作成会计帐||有往来帐项to make out an account with
6obQ9L c .K $p`WQ{ (A7T}znG E0sbU<11 清算||清理债务to make up an account
O]e6i%? c+szU}(f6( C!$Xv&"r #rhVzN-?)W 清洁帐目||与…停止交易to close ones account with
M?E9N{t8)a |x1$b7 2"T8^r|U C$KaT3I 结帐to close an account
}U2[? Z7`5x ,DE(5iDS aj&\CJ 清理未付款to ask an account||to demand an account
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T!&r vg+r?4Q3 结清差额to balance the account with
PLO\L W Hm.X}HO0L q:xtm?'$ <2n'}&F 清算to settle an account||to liquidate an account||to square an account
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RB67 |!$ Q<-]f V^j3y`K 审查帐目||监查帐目to audit an account
ceqFQ fy9uLl}h V%i<;C 0v;ve 检查帐目to examine an account
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.?A'6 !?yxh/>lM 转入A的帐户to charge the amount to As account
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dJ FL59 以计帐方式付款to pay on account
6(:)otz ?A|zRj{ HTxB=Q| bAUHUPe 代理某人||为某人on ones account||on account of one
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z k"t>He 2q12yY f AzZi{Q ? 为自己计算||独立帐目on ones own account
BeAk21xb h!QjpzQe P<8LAc$T /#29Y^Z)= 由某人收益并负风险on ones account and risk||for ones account and risk
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r 由某人负担for ones account||for account of one
,KT<4 :g&>D#{ tzZ|S<e6=\ VZ;@S3TS 按某人指示||列入某人帐户by order and for account of one
P1$f}K} /;+oz X#VEA=4{ )#C_mB$-# 列入5月份帐目for May account
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j=Q 编入某中帐项下to pass to the account of||to place to the account of
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<j 寄出清算书to send in an account||to send in render an account
6F,/w: ;jF%bE3 <8$Md4r f;R>Pr;rD 支票薄cheque book
P7'M],!9w Ohc^d"[7 (:JjQ`i (Bsw/wv 支票陈票人cheque drawer
y!F:m=x< t~q?lT UBa- ci;&CHa 持票人cheque holder
iEe#aO"D! aJa.U^1{ Mg+4huT )t5;d 不记名支票cheque to bearer||bearer cheque
!W(`<d]68: HXyFj f7ZA837Un (VEp~BW@-R 记名支票||认人支票cheque to order
7O"hiDQ Y4`QK+~fH s88y{o *]>])ms) 到期支票antedated cheque
DDWp4`CS| L -YNz0A IOX:yxj SijS5irfk 未到期支票postdated cheque
X`D+jiQ(f M= atls gXF.on4B 9]Lo 保付支票certified cheque
0juDuE? .5]{M\aA y^SyhG,V[ 4aA9\\hfGY 未获兑现支票,退票returned cheque
Jb9F=s+ 72u db^ \<=IMa0 *{Yh6{ 横线支票crossed cheque
/-><k,mL? -nOq \RYV q#jEv- j. W\%q}q2? 普通横线general crossing
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%l 特别横线special crossing
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% 空白支票blank cheque
JA< :K0 LfHzT<)| A*R n<{U ]{Z8 失效支票,过期支票stale cheque
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[ 16?C@`S> 普通支票open cheque
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N- %EWq2'/5 qfa}3k8et ifvU"l 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
.$P|^Zx, ~GA8_B jFG5)t<D obj!I7 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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" )@_ugW-j dl_{iMhF&E HS7_MGU 支票换现金||兑现to cash a cheque
@0D![oA ` zY!`G [g`, AmR\! %E aE, 清理票款to clear a cheque
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jFe' BJgDo g Jk[Ja rd">JEK;; 保证兑现to certify a cheque
xD4$0Ppu +aj^Cs1$ rFfy#e VKNp,Lf 填写支票数额to fill up a cheque
.&PzkqWZ ikIzhUWE M/} aq |(RZ/d<X\a 支票上划线to cross a cheque
ULIFSd Y k2.G%]j r@yD8 D \ fnWsm4 开发支票to make out a cheque
+6oG@ P5Dk63z] l2s{~ IC `s%QeAde 签发支票,开立支票to draw a cheque||to issue a cheque
~~q}cywBk 8%-%AWF] e3g_At\ O_AGMW/2+ 透支支票to overdraw a cheque
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$_FZn'Db6 背书支票to endorse a cheque
. ,R4WA, vhpvO>Q ;ctU&` (Q_2ODKo 请付票款||清付票款to pay a cheque||to honour a cheque
OXCQfT@\ puF%=i akCIa'>t I="oxf#q 支票退票to dishonour a cheque
d;44;*D uREu2T2 c3#q0Ma e9:P9Di(b 拒付支票to refuse a cheque
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Ii@# !W~<q{VTs J=9 #mOcg" hfv%,,e 拒付支票to stop payment of a cheque
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Q6x% f'_M0x 提示要求付款to present for payment
anC+r(jjg9 Dft%ip2 u|OtKq VDpxk$a 见票即付持票人payable to bearer
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1nU{Sc@ _Ex|f5+ 支付指定人payable to order
bjzx!OCpV ?(D}5`Nfu u5F}( +4r mgcN( n1 已过期||无效out of date||stale
q% EC ?bI?GvSh Q.ukY@L.' C{&)(#*L 请给出票人R/D||refer to drawer
Xm@aYNV EY$?^iS 61|B]ei/ LS6ry,D"7 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
JO}?.4B k FLT!k 9|3o< |^iA6)Q 文字与数字不一致words and figures differ
:\bfGSD/gd q~h:<,5 =fWdk\Wv YxyG\J\|, 支票
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}p{;^B 时间已过account closed
c,$mWTC W>$BF[x!{ Pb4q`! t:T?7-XIE 更改处应加盖印章alterations require initials
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OZT^\Ky_l 时间已过effects not cleared
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FxtLG,F xlw 2g<s 停止付款payment stopped
F.0d4:A+ ohsH 2]C vgo{]:Aj{ <jFSj=cIL 支票毁损cheque mutilated
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0"_- bpp* H%C\Uz"o 汇款||寄钱to remit||to send money
b0YNac.l [-58Ezyr #>bT< 4=s9A 寄票供取款||支票支付to send a cheque for payment
ZpWu,1 !.X_/$c #TATqzA k/bque 寄款人a remitter
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!qaDn.9 o&,Y<$!:VH 2&x7W* 收款人a remittee
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T M')bHB(~v lR}%)3_k G4m4k 国外汇票foreign Bill
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?eL2v 国内汇票inland Bill
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S\D& gn`zy9PU pns+y 跟单汇票documentary bill
A;T[[' lC2?sD$ piuKVU 2Y;!$0_rv 空头汇票accommodation bill
HL8(lPgS phS>T L;Vq j]_ H+R7X71{ 原始汇票original bill
x ;mJvfX Y'JL (~| cUs L6y YLmjEs% 改写||换新票据renewed bill
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\I~rU! gDv$DB8- ^Xa*lR 3 esteFLm`6 即期汇票sight bill||bill on demand
| lE-&a$xd N33AcV!*8 V&R$8tpz ctK65h{Eo …days after date||…days after date…日后付款
> [8#hSk E\iJP^n 6y9C@5p}B rg*^w! …months after date||…months after date…月后付款
%ZuLl( =%L@WVbM z{' 6f@] K9*IA@xL 见票后…日付款…days after sight||…days sight
|i u2&p > c"qPTjY O a1'oYIHg %Gu][_.L 见票后…月付款…months after sight||…months sight
x,f>X;04 on_H6Y@B52 gg(k7e }\VX^{ K j 同组票据set of bills
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b_Kmb- 单张汇票sola of exchange||sole of exchange
H@4/#V|Uy i3d y #EFMgQO MISE C[/ 远期汇票usance bill||bill at usance
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aH 8J):\jAZ6 *k4+ioFnKE 长期汇票long bill
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.X4*B ?eVj8 $BQo E$R_rX4x DUhT>,~] 短期汇票short bill
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X+%u(>> ivD^HhG "5h_8k~sQ 逾期汇票overdue bill
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4I(s* 99EX8 宽限日期days of grace
;&q]X]bJ Z7oaQ\fR Y!aLf[x] rXuAixu!t 电汇telegraphic transfer (T.T)
jQkUNPHu NU(^6 boIVU`F-! ij!*CTG 邮汇postal order||postal note (Am.)||post office order||money order
g&XhQ.aa ff[C' m3B\)2B \wFhTJY 本票promissory note (P/N)
=<TO" l%@dE7<Z $M-NR||k RpjSTV8Tkm 押汇负责书||押汇保证书letter of hypothecation
%~G0[fG '/dTqg*W ^h`!f vyH J7_8$B-j7 副保||抵押品||付属担保物collateral security
P$Axc/H EL"4E', M{G$Pk8[ ThbP;CzI# 担保书trust receipt||letter of indemnity
%Dl_} Iht@mE ~ J %m 6S)$3Is 承兑||认付acceptance
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wqf& i^_ ynx WQ%d(` |^Ur 单张承兑general acceptance
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tC| ??q!jm-m #.~.UHt ^971<B(v 有条件承兑qualified acceptance
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]S*E cj`#Tg. 附条件认付conditional acceptance
[9w, WJL RsR] T]4 9DmSs=A t;oT {Hge 部分认付partial acceptance
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