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。
!<UdG+iV 会计报表statement of account
,7n8_pU Ge=|RAw3 \!Wph5wA l|S_10x5 往来帐目account current
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Tz>}@W ai]KH7 ,R7RXpP7t _x]q`[Dih 现在往来帐||存款额current accout
Vwpy/5Hmp K9_@[}Ge ] ]lN[J ~(-df> 销货帐account sales
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M >*1YL)DBT\ Ewa/6=]LA 8FJPw"9 共同计算帐项joint account
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hOvY) 未决帐项outstanding account
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, D} 贷方帐项credit account||creditor account
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+wE>h>?; X_ (n 借方帐项debit account||debtor account
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"yp 应付帐||应付未付帐account payable
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@uOXNz) .GiQC{@9w 应收帐||应收未收帐account receivable
Z"d21D~h9` bI :cYn1 Og :aflS roNs~]6 新交易||新帐new account
]DK.4\^ )vD|VLV L[. )!c8k n7,LfO# 未决帐||老帐old account
0GcOI} #RWmP$+#= DxzNg_E] n=%D}W 现金帐cash account
d$PQb9Q+f 6G;t:[H G S<Uv/pn zxy/V^mu 流水帐running account
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RmW' QV_Ep8 jWGX:XB 暂记帐||未定帐suspense account
Vee;& S,GM!YZg 43/!pW RO8]R2A 过期帐||延滞帐overdue account||pastdue account
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Pc [OwrIL 杂项帐户sundry account
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-ol*S &` weW 0T<DHPQ1 详细帐单||明细表detail account
4/QQX;w csms8J X m%aT v$EgVcK 呆帐bad account
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NqZR*/BOz h 7*#;j .ot[_*A.FD 会计项目title of account
6a*OQ{8 <j^"=UN4# j(`V&S m95;NT1N/g 会计薄||帐薄account-book
\++#adN:K W*Ce1 zHt}`>y& %^<A`Q_ 营业报告书||损益计算表account of budiness||business report
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?ubIh.d m|k:wuzqK O<`\9 借贷细帐||交验帐account rendered
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[P=\ 5JA5:4aev Y)9]I6n7 tCbnB 明细帐account stated
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与…银行开立一户头to open an account with
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DtGtkF XCku[?Ix 7s'r3}B` 与…银行建立交易to keep account with
2:D1<z6RQ N!#TK9 o0Pc^ ^f bw0 继续记帐to keep account
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r 与…有交易to have an account with
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5|_G2Y" F!qt#Sw!\ 作成会计帐||有往来帐项to make out an account with
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Fg 清算||清理债务to make up an account
UkV{4*E =_Y#uE$ J#tY$PE Kg MW 清洁帐目||与…停止交易to close ones account with
]>\!} \R< jM DG I%fz^:[#< ,c\3b)ax 结帐to close an account
cWG?`6xU& |XdkJv] H3Z"u tZn=[X~Vw@ 清理未付款to ask an account||to demand an account
{=GWQn6cc CUo %i/R TWFi.w4pY N#? Ohz 结清差额to balance the account with
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AU /\&Wk;u3 zIjUfgO/M 235wl 清算to settle an account||to liquidate an account||to square an account
#`9D,+2iB% 3d0Yq s=xJcLA eTp}*'$
p 审查帐目||监查帐目to audit an account
d5ivtK? h#iFp9N !\%0O`b^4 ~J:"sUR 检查帐目to examine an account
<M4Qc12jP "Lp"o !@<>S>uGG EL[N%M3 转入A的帐户to charge the amount to As account
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q51{G z<rYh96uA 以计帐方式付款to pay on account
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@( 代理某人||为某人on ones account||on account of one
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gN :RnFRAcr '"=Mw;p xgeKz^, 为自己计算||独立帐目on ones own account
mfNYN4Um6 (y xrK j`9+pI +I+7@Xi Z 由某人收益并负风险on ones account and risk||for ones account and risk
{,|J?>{ "c S?t h*qoe(+ZD |H)WJ/` 由某人负担for ones account||for account of one
;-koMD!2F u$Za hN! 2_4m}T3 96.A8o 按某人指示||列入某人帐户by order and for account of one
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qut /Nh:O kXq*Jq 列入5月份帐目for May account
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.>nw OudD1( )W 编入某中帐项下to pass to the account of||to place to the account of
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c?cB C(-bh]J $cLtAo^W 寄出清算书to send in an account||to send in render an account
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TT429 U~SOHfZ%( 支票薄cheque book
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ms8PFu(f 支票陈票人cheque drawer
2S1wL<qP 4:=eO!6 P^%.7C 5@+8*Fdk 持票人cheque holder
5Dy800.B2 iaR^] |7_ 89B1\ff t-\S/N 不记名支票cheque to bearer||bearer cheque
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<Z"2!+ 记名支票||认人支票cheque to order
_|MY/SN4A 'iN8JO> =;{vfjj ,=tVa]) 到期支票antedated cheque
LB1.N!q1 H~c+L'= ku*|?uF DVYY1!j< 未到期支票postdated cheque
Dj>.)n xH\'gli/ ;w?zmj<Dm p&bQ_ XOH 保付支票certified cheque
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_e 未获兑现支票,退票returned cheque
Hux#v>e 4;|&}Ij Y(/VW&K&: A0S6 4( 横线支票crossed cheque
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av NF0} eom lN 1 T\ kaUH#;c>_ 普通横线general crossing
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= Cs%'Af G\TyXq_4 }(J6zo9(x 特别横线special crossing
~J"*ahl x!!:jL'L g}' "&Y 2N(c&Dzkh` 空白支票blank cheque
>'Nrvy%&0 a&ZH L4SFu.J' [m!\ZK 失效支票,过期支票stale cheque
1h]Dc(Oc#= SL:o.g(>4 2hf]XV\ )0PUK9 普通支票open cheque
&e_M \D BWL~)Hx 'fcJ]%-= Cb.~Dv
! 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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]=q?=%H yBauK-7*c 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
SLz^Wg._ HnioB=fc |??uVA)\X ]Rnr>_>x; 支票换现金||兑现to cash a cheque
&^qD<eZ!Eq q(!191@C( &OGY?[n sEe^:aSN 清理票款to clear a cheque
L4}C%c\p* wvJm)Mj+ %S.R@C[3 ] 2FS= 保证兑现to certify a cheque
A#2Fd7& "=9L7.E) 4\ H;A zWB>;Z} 填写支票数额to fill up a cheque
398}a!XM hXbb+j 7qgHH p |53Zg"! 支票上划线to cross a cheque
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Y7/ ph%/;?wY `EBo(^n}O 开发支票to make out a cheque
Bz9!a k~4 9dJARSUuF ~naL1o_FZ 8>6+]]O 签发支票,开立支票to draw a cheque||to issue a cheque
bb+-R_3Kd >UZfi u #{UM4~|: MPT*[&\- 透支支票to overdraw a cheque
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k =+'4u 背书支票to endorse a cheque
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;s 请付票款||清付票款to pay a cheque||to honour a cheque
>q[ (UV mcpM<vY/H m:)v>v u ,g6w2y7 ] 支票退票to dishonour a cheque
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2~| ,N?~je. 拒付支票to refuse a cheque
V[5-A $ft 2jOh~-LU /F4rbL^: Q(T)s 拒付支票to stop payment of a cheque
loLQ@?E b Zn:q[7 ,L6d~>=41 1<\@i{;xsU 提示要求付款to present for payment
-s,^_p{H (w-z~#< S c_*L<$ (XX6M[M8 见票即付持票人payable to bearer
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5{ w\:-lX w 支付指定人payable to order
0V1)ou84' Gvb>M=9 k>FMy#N|@ p'0jdb :S 已过期||无效out of date||stale
l|/h4BJ' mawomna \rF6"24t6 <_dyUiT$J 请给出票人R/D||refer to drawer
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2Dz5L1v q?nXhUD \j+O |#`|) 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
lQ<2Vw#Yl -}/u?3^- k?;A#L~ E3X:{h/ 文字与数字不一致words and figures differ
0k@4;BY u m.iCGX }/nbv;) jr|(K*; 支票
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nL%;^`*8 时间已过account closed
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7$Z :2pd2 S &=Gz[1
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2~ 时间已过effects not cleared
s:'M[xI [^EU'lewnW w17\ \[
11glFe 停止付款payment stopped
/ *RDy!m jV]'/X< zlF*F8>m W$B&asO 支票毁损cheque mutilated
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}`Rp= 1L]7*NJe Z.am^Q^Y! |R8=yO%( 汇款||寄钱to remit||to send money
hb9e6Cc &$?e D{ vA2@Db} "u~l+aW0 寄票供取款||支票支付to send a cheque for payment
QZB2yK3]h 1sl^+)z8 ,],"tzKtE J~eY,n.6] 寄款人a remitter
>!s=f #H{<nVvg^ sOg@9-_Uh 9!b,!#= 收款人a remittee
qR4(' "D}PbT[V fu?5gzT+b Vc.A<( 国外汇票foreign Bill
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( jCDZ$W89 hLPg=8nJ_ u*B.<GmN 国内汇票inland Bill
!8yw!hA <h^'x7PkW5 -}`ES] YLmzMD> 跟单汇票documentary bill
xT70Rp(2po m^rgzx19? lTJ1]7) `*cT79 空头汇票accommodation bill
#/$}zl 0L"CM?C "~Twx]Z h>-JXuN 原始汇票original bill
&dF$:$'s lE:X~RO"~ nv1'iSEeOl #mlTN3 改写||换新票据renewed bill
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G|fs |={><0 MzT#1~ Z)EmX= 即期汇票sight bill||bill on demand
bq[j4xH0X n)uvN CXks~b3S
D ;"SnCBt:> …days after date||…days after date…日后付款
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s|Ls qp 4.XL …months after date||…months after date…月后付款
ot]eaad G,M &z>ub0 _
vVw2HH 0Ge*\Q 见票后…日付款…days after sight||…days sight
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e`k6YO >Z?fX 见票后…月付款…months after sight||…months sight
4@OnMj{M 9)0AwLlv #&0)kr66 '$pT:4EuGq 同组票据set of bills
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\ l%\3'N] 单张汇票sola of exchange||sole of exchange
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(rO_Vfaa kK&tB 26JP<&%L 远期汇票usance bill||bill at usance
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Y:/ (-*NRY3* F{)YdqQ JL $6Fw; 长期汇票long bill
;Q&38qI 8^M5k%P J"QXu M O%5cMz?eU 短期汇票short bill
@3KVYv,q 6~zR(HzV{ Z
l.}= ]#R'hL%f 逾期汇票overdue bill
'c5#M,G~ Ze~$by|9f w]]`/` 44FK%TmtF 宽限日期days of grace
jUtrFl ;~T)pG8IS `GOxFDB. O$u;]cg 电汇telegraphic transfer (T.T)
1rh\X[@ 0/hX3h L>+g;GJ _d6mf4M]5 邮汇postal order||postal note (Am.)||post office order||money order
m)3?hF) W7.O(s,32 j[NA3Vj1P P`6
T;|VDk 本票promissory note (P/N)
@QI]P{ LqIMU4Ex c:I1XC S+H#^WSt 押汇负责书||押汇保证书letter of hypothecation
&&$/>[0=. N[X%tf\L]F 9qD/q?Hh$ /]%,C 副保||抵押品||付属担保物collateral security
I8HUH*|)n #3u3WTk+ q# gZ\V$I S+>&O3m 担保书trust receipt||letter of indemnity
'&Ox,i]t {%D!~,4Ht 7Z5,(dH> vLR)B@O,2 承兑||认付acceptance
f/Km$#xOr ^y'xcq ;y<)RM Hb'fEo r 单张承兑general acceptance
S`2M QL zYpIG8"o5 ONJW*!( SFoF]U09 有条件承兑qualified acceptance
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fOiLb.BW 8~RUYsg 附条件认付conditional acceptance
+A8S 6bA[= ]*j>yj.Y'~ GJWC}$#TY A>+5~u 部分认付partial acceptance
% \N.m/5