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。
}J*&()` 会计报表statement of account
GWhZ Mj 5A)w.i&V 08f~vw" daorKW4 往来帐目account current
wv7jh~x(4 sH]AB=_ -r2cK{Hhp& 3 x'30 现在往来帐||存款额current accout
T/K.'92S bDkE*4SRX U\[V !1O y((_V%F} 销货帐account sales
d5%*^nMpY Yyo|W;a] I%&9`ceWY <\8 共同计算帐项joint account
0
mQ3P.9 w?*KO?K |x4yPYBL ~
/[Cgh0 未决帐项outstanding account
V588Leb? (w-u"1& pxbNeqK@p
'2tEKVb 贷方帐项credit account||creditor account
jysV%q 3 I5A^/=bf& ]~zJ7I 8.^U6xA 借方帐项debit account||debtor account
z]YhQIU4n8 :6/OU9f/R =tNiIU 5{a(
+' 应付帐||应付未付帐account payable
6'ZnyWb +m.8*^ <f6PULm Ak1) 应收帐||应收未收帐account receivable
kn"x[{d ."X~?Nk :U q]~e Qzhnob#C9 新交易||新帐new account
O)|4>J*B r8%,xA& ,m?D\Pru hyKg=Foq 未决帐||老帐old account
D.o|($S0 Z
~9N N]}+F w\5 =)YYx8gR 现金帐cash account
=.oWg uzu V^z;^mdd "V0:Lq .^S78hr]n 流水帐running account
FBAC9}V" CD1=2 O`jA-t
b6Hk20+B; 暂记帐||未定帐suspense account
&U*J{OP| ~ p.W*skD "T%'Rp`j| s~ZFVi-i 过期帐||延滞帐overdue account||pastdue account
Oc9>F\]_m 2P_^@g ]~Vu-@
/} /VO@>Hoh 杂项帐户sundry account
/7@2Qc2 V8$bPVps 50aWFJYw Ju7C?)x 详细帐单||明细表detail account
k3[h'.ps ]3,.g)U*m F` 5/9?;| Yb3f]4EH 呆帐bad account
DIp:S&q2 ;T{/; Pd "mb~ !K3cf]2UD 会计项目title of account
Fg\| e% 'xZPIj+ &9_\E{o%] ;3}EBcw) 会计薄||帐薄account-book
Y0yO`W4 [F)/mN 0#fG4D_ )R)$T' 营业报告书||损益计算表account of budiness||business report
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Ct Aa2 XH:gQ 9FD B H0#Q5 XVDd1#h 借贷细帐||交验帐account rendered
"]s|D@^4#b RvS q KW8 #G+ ^GrkIh0nL 明细帐account stated
hY=
s9\ ?hJsN @ZkAul0@ (d'j'U:C 与…银行开立一户头to open an account with
nN`Z0? mOgOHb2 7vpN6YP u:uSsAn0$ 与…银行建立交易to keep account with
@> Ghfh>~D blfE9Oy Qyv'nx0= ]fADaw-R 继续记帐to keep account
HA9Nr.NqC@ #A/]Vs$ |pH*
CCA s1Tl.p5 与…有交易to have an account with
Wz-3?EQ mfngbFa1 9Z0CF~Y5 du'}+rC 作成会计帐||有往来帐项to make out an account with
.:Bwa rO(TG `\ef0 @4_rx u& 清算||清理债务to make up an account
6L8tz8 ;c X^8;F0 Wj4^W<IO &,N3uy;Gc 清洁帐目||与…停止交易to close ones account with
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y~muE:. i.&Kpw9;m rwL=R, QtnM(m 结帐to close an account
M9Nk=s! 3 %oh`EGmVP Txt%nzIu sb}K%
- 清理未付款to ask an account||to demand an account
KUp &e-#|p#v `J>E9p< 8O8\q
;US 结清差额to balance the account with
`;5VH ]V b(#"w[| ~U"by_ 8! H8[J 清算to settle an account||to liquidate an account||to square an account
GUu\dl9WA' !F+|Y"c bkr~13S{+ ]pOYVf *$ 审查帐目||监查帐目to audit an account
5u;Rr 1D NK7H,V}T FJsK5- p}YI#f
in/ 检查帐目to examine an account
j-lSFTo V3>f*Z)xn ]aC':55( Gur8.A;Y 转入A的帐户to charge the amount to As account
dGbU{#"3s k9}Q7) @ iK5]y+@8 Io$w|~x 以计帐方式付款to pay on account
7tpAZ<{ pqyWv; z5XYpi_;[ ydwK!j0y 代理某人||为某人on ones account||on account of one
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^>N8*=y @sc8}"J]# {S5RK-ax 为自己计算||独立帐目on ones own account
LP^p~5Az 5h`m]#YEG +1otn~(E RLdlz 由某人收益并负风险on ones account and risk||for ones account and risk
==%`e/~Y
#4vV%S j 0g5<M i\t753<Ys 由某人负担for ones account||for account of one
!oZQ2z~ 0JmFQ^g( f{)+-8 .:w#&yM [U 按某人指示||列入某人帐户by order and for account of one
)l`1)Ea~ kQ@gO[hS vuYO\u+ud $ q%mu 列入5月份帐目for May account
=nJ{$%L\x, <RhOjZgyZ rHvF%o Ct4LkmD 编入某中帐项下to pass to the account of||to place to the account of
Oo FgQEr@ Q;4}gUmI$ AXz-4,=xX QB!jLlg( 寄出清算书to send in an account||to send in render an account
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eGm> 6ayy[5tW h S4.3]ei 支票薄cheque book
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M2}np }7K@e;YUg 支票陈票人cheque drawer
&|)hCJu dVa!.q_3 `YPe^!`$ Z;#%t. 持票人cheque holder
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dm|4L^ 2;8Xz6T WrNLGkt 不记名支票cheque to bearer||bearer cheque
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记名支票||认人支票cheque to order
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}6G 1!vPc93 $$ 到期支票antedated cheque
;(7-WnU8N <$%ql'= aR _NyA
98GlhogWt 未到期支票postdated cheque
u#1%P5r&X wzd`l?o, e9&+vsRmA cph~4wCS[U 保付支票certified cheque
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)Ioo$B wxE?3%.j\ _K'7(d0z 未获兑现支票,退票returned cheque
F+m[&MKL zCt\o ld.7`) s.VA!@F5 横线支票crossed cheque
B@ {&< !DPF7x(-{ 8'_ 0g[s ,9d9_c.T 普通横线general crossing
+c--&tBo :$?Q D >)NQH9'1 V>Fesm"aq 特别横线special crossing
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dy<27 = f8=]oa] Fi4UaJ3K 空白支票blank cheque
dy2rkV.z ; DDe.f" X P;Bhz3j e`iEy=W 失效支票,过期支票stale cheque
9#qeFBI }$&xTW_ RP!
X8~8 )T1iN(Z 普通支票open cheque
T/l1qcf`wT 8O7Yv< E=AVrv5T K*Ks"
Vx 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
zT[6eZ8m bAEg$A )6-9)pH@) W\8Ln> 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
oh~:, ~jN'J+_$ n-J2/j X:EEPGE 支票换现金||兑现to cash a cheque
};b1aha G Qs9OC9X1 O,s. D,S <??umkV 清理票款to clear a cheque
mrM4RoO 19t{|w< I[d]!YI
}F Xj@+{uvQB 保证兑现to certify a cheque
lr~0pL oehaQ#e Zb_apjg[4 Elb aFbr 填写支票数额to fill up a cheque
B{MaMf) n?xTkkr0 asVX82< Fky?\ec 支票上划线to cross a cheque
tg\|? C&<~f#lB )d`mvZBn1 gb" 4B%Hm 开发支票to make out a cheque
4w93}t.z 28I^$> [ BPv>$
m+. CvDxq:x 签发支票,开立支票to draw a cheque||to issue a cheque
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dM j:,9%tg O.QK"pKD\ .0p^W9 透支支票to overdraw a cheque
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T I&VTW8jB 背书支票to endorse a cheque
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Dw6 fmyJ: 646JDX[o Fc 6iQ 请付票款||清付票款to pay a cheque||to honour a cheque
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9+=gk
e 支票退票to dishonour a cheque
lLhL`C! =qy@Wvj$ Vvp[P> sD;M
!K_ 拒付支票to refuse a cheque
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\M<3}t p'_%aVm7 (V:E2WR 拒付支票to stop payment of a cheque
*ISZlR\# }_9,w;M$ Z @ dC+0[= hVUh0XeO 提示要求付款to present for payment
]:M0Kj&h V~G`kkNy 9;.(u'y| dP?Ge} 见票即付持票人payable to bearer
@gC=$A# \JEXX4% w'MGA RD7^& 支付指定人payable to order
8Me:Yp_Xt nn
/?fIZN4 ,l YE 2Y\
d<.M 已过期||无效out of date||stale
H,fZ!8(A_) Q_-_^J @hQlrq5c ~c^>54 请给出票人R/D||refer to drawer
C?v[Z]t !G^L/?z3 jp8@vdRg m7a#qs;, 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
B~]5$- kft#R#m @AHm!9?o Unj.f>U 文字与数字不一致words and figures differ
*4+3ObA ('wY9kvL& <h%O?mkC %~L>1ShtU 支票
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0"2=n.## 时间已过account closed
@SZM82qU2z b2aF 'y/ dm0QcW4 j
8*ZF 更改处应加盖印章alterations require initials
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J)P$2# 时间已过effects not cleared
|f~@8|MQP+ Eskb9^A M@ed>. 06$!R/K 停止付款payment stopped
?\C"YG69T s!n<
}C 9Gv[8'I @d Jr/6Yx 支票毁损cheque mutilated
@u==x*{| >2bKSh !Mi;*ZR Y3Vlp/"rB" 汇款||寄钱to remit||to send money
]-ZEWt6lsc V&-~x^JK \
[a%('} x| yEtO& 寄票供取款||支票支付to send a cheque for payment
sB;@>NY ZPbpp@, EwOV;>@T? K~@Mg1R 寄款人a remitter
?LvCR_D: W5SJ^,d)J PRz/inru- XC.%za8 收款人a remittee
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5_4H&Sg 2W4qBaG$= m1Y>Nj[f 国外汇票foreign Bill
V}\~ugN)y FQ=@mjh DGzw8|/( qUly\b 47 国内汇票inland Bill
H^YSJ6 `w]s;G[ NH+(?TN K)
J(./ 跟单汇票documentary bill
jQ:OKh<Y r$2P;Cxj !?|Th5e {mAU3x 空头汇票accommodation bill
K_dOq68_ ]xuG&O"SBV $m42:a mM ]CoeSA`j 原始汇票original bill
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k?2 @|\}.M<e*) L:FoSCN Y( 3-&QRR#p 改写||换新票据renewed bill
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e=&^ 9/nn)soC3 9(@\&>) YCP
) %} 即期汇票sight bill||bill on demand
u9N 1pZ~ R)c'#St 5H ue7'LS @HOBRRm` …days after date||…days after date…日后付款
b[`Yi1^]%g '_V2!?+RU+ Zl*X?5u '#k0a,<N …months after date||…months after date…月后付款
ONe# r
KJ_ uvrB5=u /kfgx{jZ lyGhdgWc 见票后…日付款…days after sight||…days sight
&}A[x1x06) }I
:OsA w d+'p@!W_ 0zi~p>*nJC 见票后…月付款…months after sight||…months sight
vvm0t"|\
yxH ( c zzyHoZJP QDu 2?EYZq 同组票据set of bills
U-|NY Z:*76PP, (vTtDKp@ )Q.>rX,F 单张汇票sola of exchange||sole of exchange
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Nd;Ku6 远期汇票usance bill||bill at usance
?#45wC v&=gF/$ {|'
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THS.GvT9[ 长期汇票long bill
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[>}_ MgY0q?.S= uH(f$A 短期汇票short bill
f`;j:O @w?P7P<O` PF53mUs4 6*3.S
GUY 逾期汇票overdue bill
ihfiK|a hy`?E6=9+ 'JRvP!] sNLs\4v
宽限日期days of grace
vMm1Z5S/ |y2w9n0D rsy'q(N[ Gy6l<:; 电汇telegraphic transfer (T.T)
OEkN(wF @g&ct>@y ;9c<K P9vA7[ 邮汇postal order||postal note (Am.)||post office order||money order
c\Q7"!e r_-_a(1R: &8vCZN^ m+Rv+_R 本票promissory note (P/N)
f>N!wgo[ vuoQz\ |563D#?cR 1fZ(l" 押汇负责书||押汇保证书letter of hypothecation
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i #3+!ee27# i*@<y/&' ]{ntt}3G, 副保||抵押品||付属担保物collateral security
FgB&b %'X[^W :R~MO& ~x]jB 担保书trust receipt||letter of indemnity
bp~g;h*E2 'LE=6{# 1q,{0s_kp \Ol kM< 承兑||认付acceptance
`|ASx8_! C,v(:ZE$J7 /,g ,Ch<d M)2VcDy 单张承兑general acceptance
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G3 Z)SY.iK. `#;e)1 ~2gG(1%At9 有条件承兑qualified acceptance
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TztAZ2C 附条件认付conditional acceptance
:{q<{^c $3s@}vLd f)^_|8 n}!PO[m~ 部分认付partial acceptance
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