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。
l);M(< 会计报表statement of account
wi'CBfr'z 0M^7#), XOsPKq ' b41#/- 往来帐目account current
5~&9/ALk5 I}JC ~=`j -*8 |J; ?+-uF} 现在往来帐||存款额current accout
_t[RHrs hl`4_`3y G gmv(! k}T#-Gb 销货帐account sales
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-#Xo^-& P]]re,&R ;&B;RUUnTO 共同计算帐项joint account
|F)BKo D px6[1'|g R5M/Ho 4 KQ0Zy 未决帐项outstanding account
~,[<R IC&>PwXb P|,@En 1! $#R@x.= 贷方帐项credit account||creditor account
ziUEA>m*/ v x qsK wLn,x;;< &h1.9AO 借方帐项debit account||debtor account
N!R>L{H> ' S%?&4 c*o05pMS \\Ps*HN 应付帐||应付未付帐account payable
u#9 H 3[mVPV fBtTJ+51} (+SfDL$m 应收帐||应收未收帐account receivable
+T]/4"^M HCOv<k X@l>mAk HRX}r$ 新交易||新帐new account
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}b 9!CD25u 未决帐||老帐old account
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CA2N% AQAZ+g(IK 现金帐cash account
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q 流水帐running account
Er@'X0n {yXpBS Uwj|To&QR Ife/:v 暂记帐||未定帐suspense account
6"@`iY ck0K^o v W(~7e?fO >;wh0dBe 过期帐||延滞帐overdue account||pastdue account
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)6~ =;HC7TUM& 杂项帐户sundry account
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n$~(+ 详细帐单||明细表detail account
H3Ws$vl9n |aD8 sVT:1 kI "pRi1Y5)l 呆帐bad account
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] WdtZ{H 会计项目title of account
}\#u~ k!l (U`<r-n\n N [qNSo| \mp2LICQg 会计薄||帐薄account-book
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2!kb? 营业报告书||损益计算表account of budiness||business report
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O!z= 借贷细帐||交验帐account rendered
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6,8nQ p;xMudM 明细帐account stated
7T69tQZ< xR~9|H9a w ]%EJ|' %4$J.6M 与…银行开立一户头to open an account with
0bz':M#k & \281X rbw~Ml0 /mK."5-cm 与…银行建立交易to keep account with
DeK&_)g| Z ]broU%#" qk}Mb_*C) mb GL)NI 继续记帐to keep account
r-e-2y7 q9gk:Jt VX6M4<8 /ka "YU 与…有交易to have an account with
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DX%k@ 1sNZl& O-uf^S4 cgV5{|P 作成会计帐||有往来帐项to make out an account with
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8+mu'RZ X 清算||清理债务to make up an account
wl Nl|+ K eW\C@>Ke {36QZV*P ],|; 清洁帐目||与…停止交易to close ones account with
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GjOl c~)H" n /P[ @o 结帐to close an account
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4v"y@v /4>|6l= ,<O|#`?"@G 清理未付款to ask an account||to demand an account
p?,T%G+gqO vSv:!5* SU7 erCHX zbZN
-j# 结清差额to balance the account with
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|[ c:u2a/Q? 清算to settle an account||to liquidate an account||to square an account
g{e@I;F ,R*YI 4"et4Y7 1$v1:6 审查帐目||监查帐目to audit an account
{1}p+dEK seS) `@n rodr@ yv(\5)XF 检查帐目to examine an account
xlm:erP nV_[40KP_ ?{(Jy* =SK{|fBB 转入A的帐户to charge the amount to As account
OE(!^"5?[ +GlG.6 ?UBhM,;XK i{MzQE+_^ 以计帐方式付款to pay on account
D8=a +!l- qwvch^?>FQ en8l:INX +8 }p-
<a 代理某人||为某人on ones account||on account of one
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!zdV 为自己计算||独立帐目on ones own account
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q){W pVC;''E K&;;{~md. 由某人收益并负风险on ones account and risk||for ones account and risk
3.V-r59 m ol|E={si ~Aoo\fN_U #RTiWD[o 由某人负担for ones account||for account of one
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>X/ 按某人指示||列入某人帐户by order and for account of one
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$&to( 列入5月份帐目for May account
`t Zw(Z=h #2Z\K>L > m##JzWLr 0RkiD8U5 编入某中帐项下to pass to the account of||to place to the account of
V"W)u#4, KO&oT#S dH+oV` ~,O}wT6q 寄出清算书to send in an account||to send in render an account
Z)dE#A_X J/ZC<dkYQ g/jlG%kI} mqKr+
支票薄cheque book
8\9s,W:5 {+x;J4 @1tv/W
I;3Uzv 支票陈票人cheque drawer
Y]9C 8c) +EP=uV9t .+2@(r #NR9\ 持票人cheque holder
@Yzc?+x FX:'38-fk WoX,F1 o (g#,AX 不记名支票cheque to bearer||bearer cheque
jLgx(bMn N83g=[ [;qZu`n> %N0cp@Vz 记名支票||认人支票cheque to order
}q<%![% &Ez]pKjB Q(7M_2e7 -8D$ [@y( 到期支票antedated cheque
wwh)B92Y5 rulw6vTB( ]q|^?C ]Q*eCt;l"K 未到期支票postdated cheque
r-IG.ym3 d}_%xkC ?j-;;NNf `6`oLu\l 保付支票certified cheque
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kK il]L 未获兑现支票,退票returned cheque
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T6Q p@bcf5' {fAj*,pzl 横线支票crossed cheque
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V u @eKh3! - |j4u#z 普通横线general crossing
3f^~mTY9>] ^VAvQ(b!:i PTFe>~vr* sCw X| 特别横线special crossing
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u)AIvF{ +7|Q d}\X 空白支票blank cheque
wk (}q t ]yD95| KD)+&69 2h^9lrQcQG 失效支票,过期支票stale cheque
AB1,G|L A-XWG9nL yk7 l{F Bm&% N?9 普通支票open cheque
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oF4e:2> 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
&@anv.D t,m},c(B: e$+/;MRq l{b*YUsz> 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
DHnu F@M _>"f&nbO 95%,
8t (iw)C)t*u 支票换现金||兑现to cash a cheque
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.* Q+]9Glz9 X_nxC6[m% -g;cg7O#( 清理票款to clear a cheque
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UaW' 保证兑现to certify a cheque
L[s8`0 k_}aiHdG ]sf1+3 ^&mJDRe 填写支票数额to fill up a cheque
<#r/4a"V F:o<E 42 m2o)/: >TqMb8e_ 支票上划线to cross a cheque
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KeJ=VT 开发支票to make out a cheque
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签发支票,开立支票to draw a cheque||to issue a cheque
}j. [h;C6 FNyr0!t, ;F:~HrxT} ^bjaa 透支支票to overdraw a cheque
q0l=S+0 )GpH5N'EI >){"x(4` 1 ynjDin< 背书支票to endorse a cheque
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QT 请付票款||清付票款to pay a cheque||to honour a cheque
|Qe#[Q7 =h<LlI^v =Bq3O58+ AUk,sCxd 支票退票to dishonour a cheque
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ep: Zss `## #`>46T ^^-uq)A 拒付支票to refuse a cheque
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7e( 拒付支票to stop payment of a cheque
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w^1! lhk[U!># fW,,@2P 提示要求付款to present for payment
I,:R~^qJ8v *XCid_{( /_`f b)f 2'38(wXn# 见票即付持票人payable to bearer
D]s8w yz CQ .[1"3!T kYVn4Wq 支付指定人payable to order
Wx i|(} krw_1Mm >Y h7By pnvHh0ck_ 已过期||无效out of date||stale
99\;jz7 $p)7k TaZw_
)4c i09w(k? 请给出票人R/D||refer to drawer
b~1]}9TJ Kc>C$}/}$ !&3iZQGWv qOusO6 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
B4<W%lm %4%$NdU" }[[
!IZbMn6 文字与数字不一致words and figures differ
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UQ"2oC Aj9Onz,Lg I-fjqo3 q]-CTx$ 支票
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wQ 7G_kVp 时间已过account closed
Vu%XoI)<KY [BH^SvE >#q2KXh \uumNpB*n 更改处应加盖印章alterations require initials
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$/*6tsR 时间已过effects not cleared
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\WDL?(G< y U-^w^4 LIo3a38n?y QW5S=7 支票毁损cheque mutilated
,s%1#cbR aw0; 92@/8,[ uN:|4/;{& 汇款||寄钱to remit||to send money
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/~4 寄票供取款||支票支付to send a cheque for payment
yzvNv]Z'* 2 kOFyD
i/&?e+i 5}4f[ 寄款人a remitter
$=x1_ ElAho3W M~0A-*N jm-J_o;}z6 收款人a remittee
7j>NUx=j3 "l-L-sc,
-xJ_5 j|`6[93MG 国外汇票foreign Bill
hPCt- J3]!<v= &=1Ag}l57 [j6EzMN 国内汇票inland Bill
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D#v rjmKe*_1V [79 eq= 跟单汇票documentary bill
Qy)+YhE *K9I+t"g w/8`]q b`NXe7A 空头汇票accommodation bill
TZ`@pDi nkKiYr ]s*Fs]1+H 3:">]LMi 原始汇票original bill
U~~Y'R\NU yIm@m[B;
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n R^}}-Dvr 改写||换新票据renewed bill
O*hd@2hd ISQC{K']J "(@W^qF}d 4H7
3a5f 即期汇票sight bill||bill on demand
g/)$-Z)Nu jlmP1b9 5yvaY
"B 0p8Z l …days after date||…days after date…日后付款
\JJ>y 2v!ucd} {U$qxC]M \htL\m^$9 …months after date||…months after date…月后付款
45Z"U<I,9 #RE Gj[+{ '%W'HqVcG1 见票后…日付款…days after sight||…days sight
Bg^k~NX% vepZod}D 9n$0OH
/q -ff|Xxar{ 见票后…月付款…months after sight||…months sight
(nhv#&Fd+ y-UutI& ~~U2Sr M7Pvc%\) 同组票据set of bills
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Q9 }3t bqFiH 1B;-ea 单张汇票sola of exchange||sole of exchange
M`W%nvEDE Nhh2P4gH 5z ebH +O<0q"E 远期汇票usance bill||bill at usance
{x{/{{wzv dg%Orvuz ,/.U'{ 9m2_zfO[w 长期汇票long bill
cz8%p;F: 'xNPy =# ^wL
n SZOcFmC? 短期汇票short bill
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V?CM(1C p_!;N^y. Qm|Q0u 逾期汇票overdue bill
_":yUa0D B,sv! p+q5 +ahr-v^R< zw{cli&S 宽限日期days of grace
-+1it A>"v1Wk 1vcI`8%S+u M Cam c 电汇telegraphic transfer (T.T)
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l.zJ !Jo3>!,j y(pHt B,SH9, 邮汇postal order||postal note (Am.)||post office order||money order
20hF2V :@PM+ [B|Q `{g8A P3 >uN`q1?l' 本票promissory note (P/N)
O?uT'$GT 0B(<I?a/ Ep%5wR gf]biE"k 押汇负责书||押汇保证书letter of hypothecation
X\SZ Q[gN m`<Mzk.u< RU!j"T
5 0NLoqq 副保||抵押品||付属担保物collateral security
bl|k6{A dhe?7r]u {mPaloA [/#c9RA 担保书trust receipt||letter of indemnity
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r*9 8?S32Gdu /^~3Ib8Fw+ ~Mv@Bl 承兑||认付acceptance
||y5XXs .BsZ.!MPL( 7<Fp3N 3 (~/VP3.S 单张承兑general acceptance
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,a :sRV]!Iw U;n$ +zxj-diM 有条件承兑qualified acceptance
JZp*"UzQr Nw@tlT4 x^aqnKoJ%\ k%\_UYa 附条件认付conditional acceptance
DSY:aD! 3 Oy-\09
^o+}3= ^(I4Do~} 部分认付partial acceptance
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