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。
^u"WWLZ 会计报表statement of account
VGxab;#,:3 F!/-2u5gF (0`w.n aE3eYl9u 往来帐目account current
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o qR?}i,_ um_J%v6ER 现在往来帐||存款额current accout
;8eGf' zOFHdd ,"g _j0xL{&& $G }9iV7 销货帐account sales
{^uiu^RAc _29wQn@] (pP.*`JRv j)YX=r;xM 共同计算帐项joint account
c$BH`" <* Y}t)!}p$r ~!g2+^G7+P wqV"fZA\] 未决帐项outstanding account
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HWk^ H8dS]N~[Y 贷方帐项credit account||creditor account
_~C1M&b(X3 Zby3.=.e ^q&|7Ou- j;z7T;!i 借方帐项debit account||debtor account
d8+@K&z| ) )FLM^dj IO=$+c VmQ' 应付帐||应付未付帐account payable
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=>evkaj RjO0*$>h 应收帐||应收未收帐account receivable
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)rAJ>; 新交易||新帐new account
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fAmF 8Lx1XbwK 未决帐||老帐old account
Y3(MKq ']I!1>v$[ N!wuBRWR SDE$ymPx 现金帐cash account
Z[]8X@IPe i4h`jFS w3sU& |N UA2KY}pz5 流水帐running account
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暂记帐||未定帐suspense account
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h!|U j C#yRop_d]o 过期帐||延滞帐overdue account||pastdue account
=H;'.!77Hx 9\WtcLx gC iM\Qx ` V [4 杂项帐户sundry account
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DmPsE6G} e`LkCy[_ 详细帐单||明细表detail account
S$$SLy:P _Z9d.- }+pwSjsno ry=8Oq&[~ 呆帐bad account
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Uhr p}pd&ut1 kV T |(Y V]+y*b.60 会计项目title of account
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dp4 &p_iAMn:9 Ert={"Q 会计薄||帐薄account-book
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$C& '\op$t/ JA9NTu( 营业报告书||损益计算表account of budiness||business report
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p[ *c/V('D/ 借贷细帐||交验帐account rendered
oQmXKV+[v :A @f[Y'9 T8|?mVv s `L7^f! 明细帐account stated
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Z1u- 与…银行开立一户头to open an account with
c_+fA ^9 LoxU- A- Abj' HK<S|6B7V 与…银行建立交易to keep account with
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%@k{ 继续记帐to keep account
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W RHNAHw9 !^98o:"x 与…有交易to have an account with
<X4f2z{T{@ Kg>B$fBx) XXA'B{@Y) Y%eW6Y# 作成会计帐||有往来帐项to make out an account with
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^| uE (5q!/ O{\<Izm`D 清算||清理债务to make up an account
^%Cd@!dk sn^ 3xAF *!BQ1] G vf<Dqy <M. 清洁帐目||与…停止交易to close ones account with
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\ I{U|'a 结帐to close an account
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=\}^2l M.MQ?`_"b 清理未付款to ask an account||to demand an account
4]0:zS*O L&:A59)1k Viw,YkC 8?kB+}@6X 结清差额to balance the account with
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K 清算to settle an account||to liquidate an account||to square an account
hslT49m> t5K#nRd Z: H\<0{#F Ph.RWy") 审查帐目||监查帐目to audit an account
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0 #Y-_kQV* Zj ` ;IYFG 检查帐目to examine an account
mdrqX<x'~ 3PRU *9=}f;~ (yd(ZY 转入A的帐户to charge the amount to As account
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zoH$@ 8L/XZ) b 1Wz 以计帐方式付款to pay on account
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] Wrp+B[{r\ ,f,+) C$ ~.U\Y 代理某人||为某人on ones account||on account of one
gjnEN1T22 =+DhLH}8 Bt$,=k ]K>bSK^TX 为自己计算||独立帐目on ones own account
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zlQBBm;fE lcReRcjm 由某人收益并负风险on ones account and risk||for ones account and risk
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/DH T5T[$%]6 由某人负担for ones account||for account of one
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9X33{ 按某人指示||列入某人帐户by order and for account of one
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XA. 1Y) FrLv%tK| jll|y0 (0_zp`) 编入某中帐项下to pass to the account of||to place to the account of
t*Z5{ 152s<lu1Z c`lL&*] ;tA$
x!5] 寄出清算书to send in an account||to send in render an account
+N2ILE8[< eBmHb\ I7Abf7>*Q ph!h8@e 支票薄cheque book
PX/^* {o*$|4q4 ^vxNS[C`; unz~vG1Tn 支票陈票人cheque drawer
,v=pp; }jWg&<5+z 6jm/y@|F! Z }>;@c 持票人cheque holder
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不记名支票cheque to bearer||bearer cheque
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swJQwY 记名支票||认人支票cheque to order
$cm9xW& Wy/h"R\= 8.IenU9 D,=#SBJ :Z 到期支票antedated cheque
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/Q:mUd `Nz`5}8.? 未到期支票postdated cheque
NB.'>Sar q68m*1?y *1_Ef). "d}ey=$h4 保付支票certified cheque
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/+U.I%z QX=x^(M$m :LdPqFXj 08%Bx~88_% 未获兑现支票,退票returned cheque
R)isWw4 'W("s G)Y,*., =WZ@{z9J 横线支票crossed cheque
GWWaH+F[h ]-SJ";aU 6'<[QoW]; d 79 2#Dc 普通横线general crossing
91q d:#tN4y7( C[#C/@ b8vZ^8tBV 特别横线special crossing
fl2XI=[v4 |pq9i)e& WA:r 4V L$kB(Brw 空白支票blank cheque
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o?a3hD 5nsoWqnE8 失效支票,过期支票stale cheque
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k^. HXZ,"S 普通支票open cheque
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R*S:/s @_#\qGY 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
rcY &n^: <l5m\A x7G*xHJ _ u~0t`f~ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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\ lNWP9?X IvI..#EzG %:;g|PC 支票换现金||兑现to cash a cheque
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3~ YgS,5::SU jh`[Y7RJO 清理票款to clear a cheque
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/g B<,7!:.II f:J-X~T_f W}MN-0 保证兑现to certify a cheque
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mg-8 BHZhdm@), ._`rh 填写支票数额to fill up a cheque
N#t`ZC&m' .uxM&|0H ;DR5?N/a Pt/]Z<VL 支票上划线to cross a cheque
AYNdV( zR]!g|;f W\;|mEEu j0a=v}j3 开发支票to make out a cheque
Y#~A":A 5$cjCjY '\xE56v)F N@}h 签发支票,开立支票to draw a cheque||to issue a cheque
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uZ\+{j= )7o?}"I @h!Z0}dX( 透支支票to overdraw a cheque
jC{KI!kPt }*xjO/Ey $u yx A>2 _I) 背书支票to endorse a cheque
`8RKpZv& IOdxMzF`m }f?[m&< ctLNzJes% 请付票款||清付票款to pay a cheque||to honour a cheque
LyWY\K a +{V`{' y1Z>{SDiq DZnqCu"J 支票退票to dishonour a cheque
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9{ 拒付支票to refuse a cheque
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2Wy 拒付支票to stop payment of a cheque
4"(rZWv $D !/v)3 ]S[?tn :/$WeAg 提示要求付款to present for payment
s-PS]l@ S)j(%g 09jE7g @X} NjOUe?BQ 见票即付持票人payable to bearer
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tY1'5 %N fpEo 支付指定人payable to order
PS+~JwD Uc Z_m<x! !3Pmjip -9,~b9$ 已过期||无效out of date||stale
=f{v:n6 L6{gwoZf3 R#^ku)0 T>rmm7F 请给出票人R/D||refer to drawer
It&CM,=t d8w3Oz54 K3[+L`pz 86Q3d%;-yo 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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o 文字与数字不一致words and figures differ
,S=[# L#byYB;E{ VYkh@j <a @7's 支票
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,mp<<%{u 时间已过account closed
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wPzm?30 /u4RZ|&as )c' 45bD 更改处应加盖印章alterations require initials
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_Ik?WA_; 时间已过effects not cleared
tSJ# (!5Ta7X EpMxq7* 9Sxr9FLW~ 停止付款payment stopped
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7 xBTx`+%WS /h+ W L |du%c`wl 支票毁损cheque mutilated
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bgnL> 汇款||寄钱to remit||to send money
?IHt T3'Rt WK`o3ayH- bt) C+|i ,X^3.ILz 寄票供取款||支票支付to send a cheque for payment
h2Nt@ y%i9 b&gDd `z
(o01y W<X3!zuKSg 寄款人a remitter
iv~R4;;) 7 mCf*| IRm}?hHf xX%ppD7 收款人a remittee
T(?w}i ]|CcQ1#|H QX<n^W BJux5Nh 国外汇票foreign Bill
2j%=o?me^p &S{r;N5u @^UgdD,BS, >fXtu:C-!J 国内汇票inland Bill
zK5&,/ ?;CIS$$r M=Ze)X\E*' _HHvL= 跟单汇票documentary bill
U*=E(l =\%
ER/ #MA6eE'R f-|?He4O] 空头汇票accommodation bill
UF!qp @@oJ@; ,yGbMOV ~ps,U 原始汇票original bill
940:NOgm 2@ZVEN &6vaLx z;1dMQ,# 改写||换新票据renewed bill
a*5KUj6/TL D0jV}oz Q0R05* :1*E5pX0n 即期汇票sight bill||bill on demand
l{dsm1#W~ x8@ 4lxj )\Q(=: GfELL`yz …days after date||…days after date…日后付款
wPM>-F n/5T{ NfG jlj ge=#c2 4}m9,
…months after date||…months after date…月后付款
kku<0<(N ]oV{JR] .gg0rTf=- lwf4ke 见票后…日付款…days after sight||…days sight
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$ ^yPZ$Q 见票后…月付款…months after sight||…months sight
M)oKtiav* (Y)2[j Q)0KYKD+@ Wz'!stcp 同组票据set of bills
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cNE j$q5m 24L 单张汇票sola of exchange||sole of exchange
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<8wq<4G 远期汇票usance bill||bill at usance
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4 )K{ s^]Jp BjfVNF;hk: 长期汇票long bill
i=#`7pt%'a B$2b=\ n!z!fh '
{2]: 短期汇票short bill
{d[Nc,AMb *eoH"UFYQ# Fy{yg]O" CnB[ImMs(A 逾期汇票overdue bill
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u P_5aHeiJ >Y08/OAI.2 G~1;_' 宽限日期days of grace
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P#hRqETw aPelt` ym{@w3"S 电汇telegraphic transfer (T.T)
O(W"QY SvSO?H!- [gBf1,bK /iO"4%v 邮汇postal order||postal note (Am.)||post office order||money order
"BSY1?k{ ;=,-C;` :o!Kz`J B`-uZ9k 本票promissory note (P/N)
ch8VJ^%Ra1 ,pD sU @ g,\kLTg rtS cQ 押汇负责书||押汇保证书letter of hypothecation
iXm&\.% &'/"=lK Nx.9)MjI \]<R`YMV 副保||抵押品||付属担保物collateral security
bpBn3f`?* $^fF}y6N {'4#{zmp s@{82}f~ 担保书trust receipt||letter of indemnity
F)cCaE; ^}~Q(ji7 +zMhA p 8~O#@hB~3 承兑||认付acceptance
<}WSYK,zUY my A;Y q#3T
L< !d()'N 单张承兑general acceptance
YxM\qy{Vr R7Qj<, h/tCve3Z H"/J R 有条件承兑qualified acceptance
j:cu;6| >;Hx<FKxP IQ<G. t,%m-dU 附条件认付conditional acceptance
S Q:H2vvD 7Y@]o=DIc iqR6z\p& M@es8\&S. 部分认付partial acceptance
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