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。
Kcdd=2 [T 会计报表statement of account
ZWW8Hr Msu2OF *x <~X6D? cH-Zj 往来帐目account current
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m wV RcM0VbR"EU P]x+Q gq1Y]t|4F 现在往来帐||存款额current accout
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d/O\v@ OYp8r /)4r2 x 销货帐account sales
3&Rqz9 W 0_pwY=P W1`ZS*12D BmF>IQ`M? 共同计算帐项joint account
F_ Cz (3r,PS@Qq@ 7Ej#7\TB] h1o+7 未决帐项outstanding account
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e &.4_4"l( ^ 6|"=+cO\ V\hct$ 7Vm 贷方帐项credit account||creditor account
s?#lhI 0U*"OSpF [te7uZv- -y*+G& 借方帐项debit account||debtor account
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I *)D*iU& HZ=yfJs nc 2A
,36, 应付帐||应付未付帐account payable
:P"Gym M=`Se&-M "TJ^Z! =V
7w CW 应收帐||应收未收帐account receivable
k ,(:[3J {[~,q\M[ v[3sg2. +[[gU;U"v 新交易||新帐new account
5c7a\J9> W)hby
`k +0 |0X {v @cGql=t 未决帐||老帐old account
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现金帐cash account
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hDMp^^$ 流水帐running account
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N&.p\T&t GqxK|G1 >E=a~ O 暂记帐||未定帐suspense account
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0j>i,"& e5KF ~0` ix`x dVj` o]U== 过期帐||延滞帐overdue account||pastdue account
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+JG"eh&J"H $7YLU{0 杂项帐户sundry account
7^=jv~>wP {rLOAewr V=~dgy~@ yQ50f~9 详细帐单||明细表detail account
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|/9Dn% 呆帐bad account
<~w#sIh =x>k:l~s -',Y;0b% ApB0)N 会计项目title of account
MJ08@xGa +Wc[$,vk 5{TF6 {*9i}w|2 会计薄||帐薄account-book
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N)F 8w'8n [y>.)BU ,#loVLy 营业报告书||损益计算表account of budiness||business report
iI0 'z=J |\t_I~de W9~datIh> jN0v<_PJED 借贷细帐||交验帐account rendered
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>w2u qa0Zgn5 q C@i g3fhV 明细帐account stated
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ba, 与…银行开立一户头to open an account with
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5hMiCod u 36;;z 与…银行建立交易to keep account with
C7PiuL? /o2eKx NYeg,{q uItKs u 继续记帐to keep account
f9$q.a* J:a^'' 4r*6fJ*bJ ;21JM2JI8 与…有交易to have an account with
{w++)N2sh FCPbp!q6 9'M_t Mm5 =[&Jxy>Y 作成会计帐||有往来帐项to make out an account with
P.Bk-#}$ x&d<IU)5 XQA2uR4h plq\D.C 清算||清理债务to make up an account
'4rgIs3=x" \+\h<D-5 mVLGQlvVK Ih0GzyU*4 清洁帐目||与…停止交易to close ones account with
4]GyuY mqL+W DI\sq8J^ :?J$ +bm} 结帐to close an account
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q Sy_M!`B X)~-MY*p 7^F?key? 清理未付款to ask an account||to demand an account
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]nh)FMo ;z68`P- VbjFQ@[l! 结清差额to balance the account with
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j4 kAoai|m@R z,tax`O >Vvc55z 清算to settle an account||to liquidate an account||to square an account
:vj buqN] =6$( m}(74 ,x/j&S9! fOJyY[ 审查帐目||监查帐目to audit an account
=ZQIpc *sTQ9 Kr xM:dFS v:chr$>j5 检查帐目to examine an account
- M]C-$ -3fvO~ VYBl0!t = U5)m 转入A的帐户to charge the amount to As account
"7g: u- TsQMwV_h eXYR/j<8 &}]Wbk4:
以计帐方式付款to pay on account
}Y[.h=X z)26Ahm TV &e(de$}xt &Wba2fD 代理某人||为某人on ones account||on account of one
KH;e)91 6Z$T&Ul{ AXyuXB w3*JVIQC 为自己计算||独立帐目on ones own account
0ode&dB d+(~{xK: AA66^/t VbN]z: 由某人收益并负风险on ones account and risk||for ones account and risk
G~JQcJFj O/Fzw^ JwO+Dd mp#5Vc 由某人负担for ones account||for account of one
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FUDMaI 按某人指示||列入某人帐户by order and for account of one
T:si?7CR |y]#-T?)t Cc^t&Eg yY1&hop 列入5月份帐目for May account
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v]O~s %spR7J\"/ {f!m m3'2v 6} 9A0 编入某中帐项下to pass to the account of||to place to the account of
HJ2]xe09 (]ORB0kl 'K0Y@y dLAElTg 寄出清算书to send in an account||to send in render an account
}, ]W/ QoqdPk#1 wj/r)rv
E p~r +2(J 支票薄cheque book
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> NE(6`Wq` s~GO-v7 `Z{7Ut^) 支票陈票人cheque drawer
`0sa94H1[ MPT[f |h.he_B+7 SO}Hc;Q1` 持票人cheque holder
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?-Y+ 不记名支票cheque to bearer||bearer cheque
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[E=t{&t Z!#zr@'k 记名支票||认人支票cheque to order
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=\ #fa~^]EM] 5H<r I? 到期支票antedated cheque
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, =6? 3c\ 5:O"T 未到期支票postdated cheque
+('jqbV &359tG0@P C[~b6UP W$,c]/u| 保付支票certified cheque
pO"V9[p] ?+51 B- -FJ5N}R b-ZvEDCR 未获兑现支票,退票returned cheque
pTcm2-J C,K P!B{ 3C.bzw^ &C?]n.A 横线支票crossed cheque
*!Xhy87%Z) ]F-{)j 3EAu#c@q" ^f>+5G 普通横线general crossing
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mCBcbN W|~Ehg .4U::j} 特别横线special crossing
:eDwkzlHH _t3n< -p9|l%W 7e
j"q 空白支票blank cheque
l 4(-yWC$H voCQ_~*)9 3<?#*z4]_ eFbr1I
V 失效支票,过期支票stale cheque
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%'$AM}+s }F**!%4d 普通支票open cheque
zZseK h@/c76}f6p p ^T0(\1 1[/X$DyaK 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
5G=2=E {B uh5U, Fn$EP
:> TDA+ rl 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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.g\ @ScH"I];uA zR">'bM: rs'~' Y 支票换现金||兑现to cash a cheque
DTPYCG&% vY:A7yGW wF[^?K ' 79=w]y 清理票款to clear a cheque
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Q]A;VNx u:NSPAD) 保证兑现to certify a cheque
M+9G^o)u ^. M*pe vEOoG>'Zq >kd&>)9v 填写支票数额to fill up a cheque
C]p3,G,oN +hqsIx rx
CSs %5NfF65' 支票上划线to cross a cheque
ZFY t[: CUaI 66 fXEF]C N)WAzH 开发支票to make out a cheque
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R5A u+~Ta O-@*xwD 签发支票,开立支票to draw a cheque||to issue a cheque
f)~urGazS t[XxLG* rB~x]5TH g,@0 ;uVq 透支支票to overdraw a cheque
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xW 背书支票to endorse a cheque
mvyqCOp 0 F\yxXOI " +'E 2xN1=ug 请付票款||清付票款to pay a cheque||to honour a cheque
RHZ5f0b4L OEnJ".&V
.;8T* %+ynrg- 支票退票to dishonour a cheque
b)tvXiO1> pdX%TrM+[: }Zu>?U `BG{\3> 拒付支票to refuse a cheque
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?D) ,W;\6"Iwx' 8%nb1CA 拒付支票to stop payment of a cheque
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E `L/kw Vl WLma)L`L 提示要求付款to present for payment
Pwn"!pk 7@NAky( wu"6Kyu p,.+i[V 见票即付持票人payable to bearer
BWamF{\d1a {f3&s4xj= FI
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P)) Dm?>U1{ 支付指定人payable to order
K+5S7wFDZ mf^=tZ 2It$ bz vtM!?#
已过期||无效out of date||stale
rnz9TmN:*1 #Cks&[!c B#9rqC TR/'L!EE 请给出票人R/D||refer to drawer
r<,W{Va 2iYf)MC .>NhC" Rd7Xs
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
.]}kOw:(# Hg\+:}k&9 fm C)]O%q ;O5p>o 文字与数字不一致words and figures differ
%T4htZa 0vbiq 28>PmH]7 RLBjl%Q> 支票
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khH 时间已过account closed
5|&8MGW-$ x;ym_UZ6e %y;E1pva H. U
wM 更改处应加盖印章alterations require initials
oace!si iLiEh2%P *vqlY[2Ax G?e"A0, |y=; #A
9Ps[i)- 时间已过effects not cleared
\lwYDPY: <+ 0cQq=2 <Hw)},_* *ILx-D5qr 停止付款payment stopped
wN1%;~?7 6yEYX'_ 04>dxw)8 #n&/yYl9(l 支票毁损cheque mutilated
Mr'P0^^ h&d%#6mB foY=?mbL P[{qp8(g 汇款||寄钱to remit||to send money
"e.QiK `|@# ~ o;bK 7D 3";Rw9 寄票供取款||支票支付to send a cheque for payment
%HOMX{~}# *c'nPa$+|S rF C 6"_ *opf~B_e 寄款人a remitter
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vowU+Y 收款人a remittee
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w}Eo 0?kaXD GCSR)i| 国外汇票foreign Bill
t<S]YA~N' YNV!(>\GE xszGao' z~tCag8I(k 国内汇票inland Bill
c"qaULY U^jxKBq^ Uawf,57v< +oKp>
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跟单汇票documentary bill
1n}q6oa= WmU5YZ(mAq _-/aMfyQ [KrWL;[1< 空头汇票accommodation bill
hT :+x3 ShXk\" :B(F?9qK I,4t;4;Zk 原始汇票original bill
l|#WQXs*c{ 4.]xK2sW (eX9O4 2kg<O%KA`c 改写||换新票据renewed bill
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e(- kO3{2$S6 /*g9drwaa }6/L5j:+ 即期汇票sight bill||bill on demand
hjCFN1 #Sa Q`$Q(/ aoNTRJc$ T3po.Km\{ …days after date||…days after date…日后付款
3L2@C% ~ou1{NS ^/;W;C{4 3{e7j6u\ …months after date||…months after date…月后付款
]RYk Y7>` cG|)z<Z mHTZ:84 -rE_ pV; 见票后…日付款…days after sight||…days sight
&P8 Run eIVCg-l} 1d49z9F B35zmFX|}N 见票后…月付款…months after sight||…months sight
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3IS5 D>& ;K{! GKPC 9;{W x+~IXi>Ig 同组票据set of bills
k~|nU %9.]
bd|%F _ED,DM bkmW[w:M 单张汇票sola of exchange||sole of exchange
S<n3wR"^ ?VM# Nf\ 6;/>asf s3m]rC 远期汇票usance bill||bill at usance
cv fh:~L hK=\O) gI^);JrTE <:#O*Y{ 长期汇票long bill
(W~jr-O^ aQax85 X1* 6qd+E 6bL+q`3> 短期汇票short bill
bS
'a ) a/@<KnT COS(pfC /'|'3J]HP 逾期汇票overdue bill
w, 0tY=h6 |xI\)VE^ Ks&~VU >V~q`htth 宽限日期days of grace
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%iou $cO"1mu <j1l&H|ux, 电汇telegraphic transfer (T.T)
2A3;#v o l67x V43pZ]YZ> Hfer\+RX 邮汇postal order||postal note (Am.)||post office order||money order
yI9~LTlA3 ]pLQ;7f7D { .KCK_ d o{*8l#x8 本票promissory note (P/N)
S=O/W(ZB &]~z-0`$! y:!MWZ & - 押汇负责书||押汇保证书letter of hypothecation
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?{#P.2 &fYx0JT
a/+ts
bw 副保||抵押品||付属担保物collateral security
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qF6YH +3e(psdg 52B
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担保书trust receipt||letter of indemnity
8WWRKP1V Egt;Bj#% woZ'T uR"srn;^ 承兑||认付acceptance
Df;FOTTi% ;VS;),h/ R!xs;|] L>{E8qv>w 单张承兑general acceptance
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NL){ 87EI<\mP !@-j!Ub 有条件承兑qualified acceptance
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$.2O@ eif<aG5 附条件认付conditional acceptance
?PWD[mQE\ IoNZ'g?d ?n/:1LN, /s6':~4 部分认付partial acceptance
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