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。
2&=CC4<!d 会计报表statement of account
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o '$VP\Gj. 3EH@tlTl D&=+PAX 往来帐目account current
2Ima15^+F E&Zt<pRf;2 v?}rA %so =>JA; ft 现在往来帐||存款额current accout
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?{3i +jS<n13T YDZB$?&a ;2[OI 销货帐account sales
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&X 3HNm`b8G4m a/3yn9`sQ 共同计算帐项joint account
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)n@ 1(Z+n,Hh 未决帐项outstanding account
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pqmG 2IP<6l8N `-Tb=o}. 贷方帐项credit account||creditor account
oTr,zRL `=Rxnl,<U xZ* B}O{{H 9!0-~,o 借方帐项debit account||debtor account
"`mG_qHI[ ,s6lB0 Ir(U7D i[wnG ) 应付帐||应付未付帐account payable
YRv}w3yQ uZ+"-Ig ma/<#l^} eT?vZH[N 应收帐||应收未收帐account receivable
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eP/ XsSDz}dg J3/e;5w2Z e&K7n@ 新交易||新帐new account
uz:r'+v Hq&MePl[ hpq\ a/rQ@ c> 未决帐||老帐old account
?;Da%VS3 UMMGT6s,E8 "*TP@X?@f Dc 84^>l 现金帐cash account
fP- =wd WpMm%G~'4t wzcv[C-x DYrci?8Ith 流水帐running account
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SFf \5a;_N[Ed 暂记帐||未定帐suspense account
AmUH]+5KT 1suP7o A; 9lkl-b6xG #%/Jr 52< 过期帐||延滞帐overdue account||pastdue account
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p v!Ll }h|HT 杂项帐户sundry account
y>cT{ )E$ D+w? o*[[nK*fL 5kHU'D 详细帐单||明细表detail account
j9}.U \ @udc/J$ Ax9A-| V<U9Pj^?^ 呆帐bad account
MRHRa <W^>:!?w oHF,k <2LUq@Pg 会计项目title of account
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7Bd 会计薄||帐薄account-book
R$"> 6kONuG7Yv !nQoz^_`P M{=p0?X 营业报告书||损益计算表account of budiness||business report
(m')dSZ MB6lKLy6~ ,0?3k mAe)Hy % 借贷细帐||交验帐account rendered
Ng*O/g`%L aq9Ej]1b X1Kze VT;cz6"6b4 明细帐account stated
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B"t4{1/ 与…银行开立一户头to open an account with
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d:hX3 n ,@ge DRRy5+,I 与…银行建立交易to keep account with
[h.i,%Ua"P |KSoS#Y h0l_9uI iH-(_$f; 继续记帐to keep account
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< 7V"Jfh4_ n,p \~Tu, 与…有交易to have an account with
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n\N]^ K48QkZ_gY i>=y3x" 作成会计帐||有往来帐项to make out an account with
1R#1Fy% uTmT'u:} V)mi1H|m z~jk_|?|? 清算||清理债务to make up an account
CSr2\ogT - ysd`& 6h&i<-> &Z+.FTo 清洁帐目||与…停止交易to close ones account with
.Txwp?}; "g1Fg.o nwJc%0 e?e oy| 结帐to close an account
)2bbG4:N UJ&gm_M+kL fBPJ8VY ?T>N vKF 清理未付款to ask an account||to demand an account
p8z"Jn2P XE;aJ'kt :Lq=)'d;6 /$UWTq/C7
结清差额to balance the account with
,"T[#A~ @SAJ*hfb0 q94*2@KV .1[pO_ 清算to settle an account||to liquidate an account||to square an account
.X6V>e)(3 q/3co86c ;Y$d!an0 h6e,w$IL 审查帐目||监查帐目to audit an account
XKbTjR $# b L$; gf_L wKy4Ic+RV 检查帐目to examine an account
Jv D`RUh \6,Z<.I ~tqNxlA Le,+jm 转入A的帐户to charge the amount to As account
7 '7a`-W !)uXCg9U UG,n
q ;}AcyVV 以计帐方式付款to pay on account
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oX[I4i%G )H1chNI) 代理某人||为某人on ones account||on account of one
Jl89}Sf cONfHl{ l78:. Ky'\t7p u 为自己计算||独立帐目on ones own account
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DZ' 由某人收益并负风险on ones account and risk||for ones account and risk
r A9Rz^;xa BsN~Z!kd v5`Odbc=w 8?k.4{? 由某人负担for ones account||for account of one
QK`2^ X[o"9O|< ] Oe[;<I 7>|p_o`e 按某人指示||列入某人帐户by order and for account of one
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列入5月份帐目for May account
WFpR@53Db h3kBNBI ) rDU"l{cg \fD[Ej 编入某中帐项下to pass to the account of||to place to the account of
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(lffb m{sch`bP , MU9p* .@]M'S^1 寄出清算书to send in an account||to send in render an account
Q$DF3[NC w^QqYUL${ -X#qW"92q Z(fhH..T` 支票薄cheque book
%q,^A+= \{`*`WQF x$tzq+N <2RxyoDL6 支票陈票人cheque drawer
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$B| Zu %oIk .[#bOp* 持票人cheque holder
{v}jV{'^um a fhZM$ MBH/,Yd Yg14aKZl 不记名支票cheque to bearer||bearer cheque
) XHcrm& ,@*`2I>` q CB9
z N\dr_ 记名支票||认人支票cheque to order
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V/7?]?!xu ZI#Xh5 \:wLUGFl5 到期支票antedated cheque
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n;Etn!4M |1(9_=i' 未到期支票postdated cheque
Gk5SG_o CDM==Xa* & A<Pf.Us tC -H2@ 保付支票certified cheque
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>5?_ F I\V6\B/ 未获兑现支票,退票returned cheque
>zDnJb&"& vXM``| \i#0:3s. %U)M?UNjw 横线支票crossed cheque
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7 W=~H_L?/ ".SQ*'Oc wfrWpz=FO 普通横线general crossing
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O}3M+ RFkJ^=} ai,Mez 特别横线special crossing
[2,u:0 " $'Hg}|53 V-w[\u =>CrZ23B" 空白支票blank cheque
}?Y+GT"E s"|N-A=cS HiG&`:P>q Pne[>}_l/ 失效支票,过期支票stale cheque
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lbk |7I.DBjR; A4?_0:< Q'^]lVY 普通支票open cheque
+:d))r=n ;D[b25 [J+K4o8L<A dR_hPBn/@ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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JqH2c=}- n6nwda V@K}'f~ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
/=\__$l) um&e.V)N RS/%uxS? )x"Z$ jIs 支票换现金||兑现to cash a cheque
6#5@d^a [:!#F7O- |P2GL3NR r/L
3j0 清理票款to clear a cheque
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\?#O} N2tvP+Z6D Xb3vvHdI VPg`vI$(X 保证兑现to certify a cheque
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填写支票数额to fill up a cheque
BoIe<{X(9 #D+Fq^="P =W ! m` ASy7")5 支票上划线to cross a cheque
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a&!} xyz-T1ib O,JthlAV4 sS(^7GARa 开发支票to make out a cheque
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YQX>)' 签发支票,开立支票to draw a cheque||to issue a cheque
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?D ~`_nw5y 透支支票to overdraw a cheque
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eR,ak fBd +gT\S |klL KX& A7_*zR@ 背书支票to endorse a cheque
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yq6U; 请付票款||清付票款to pay a cheque||to honour a cheque
Z/x<U.B rhn*kf{8 JBUJc [S</QS! 支票退票to dishonour a cheque
@1Zf&'/6 `&9#!T. y'yaCf S-f3rL[? 拒付支票to refuse a cheque
<U,T*Ql1x `8'T*KU 5K6_#g4" U-n33ty`H 拒付支票to stop payment of a cheque
[sKdIw_ x-Mp6 `XWxC:j3% ki+9Ln; 提示要求付款to present for payment
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Uwj<v 见票即付持票人payable to bearer
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{3> :&or'Yi} ?4lAL 支付指定人payable to order
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?pF;{ ]7u8m[@ z~VA#8> 已过期||无效out of date||stale
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HK[sHB& 9C4l@jrF 请给出票人R/D||refer to drawer
'Ux_X:,:; 'g=yJ nO|S+S_9 g3Xz- 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
wyc,Ir G8;S`-D1a, TM^1{0;r5 .i=%gg 文字与数字不一致words and figures differ
\W(p )M } 1XLe Txfb-f!mv\ Y?5yzD: 支票
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z2JIb 时间已过account closed
YwF6/JA0^ eh`V#%S= h3)KT+7. zEhy0LLm 更改处应加盖印章alterations require initials
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0}^-, Q, 时间已过effects not cleared
W?l .QQk -pD&@Wlwak 18n84RkI9 :>;psR 停止付款payment stopped
I?Zs|A Q./lX: R_N<j k0YsAa#6V 支票毁损cheque mutilated
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Ta } 汇款||寄钱to remit||to send money
a:|4q jo(Q`oxm!> :U:7iP: EU@mrm? 寄票供取款||支票支付to send a cheque for payment
x@Y2jM eFnsf}(Iy L|2COX nM; G;
T 寄款人a remitter
ATzNV=2s .3U[@ *b( PPqTmx5S ~4>Xi*
B 收款人a remittee
vW{cBy `;_tt_ kr*c?^b Ad,r(0a LZ 国外汇票foreign Bill
>b["T+ ft'iv BH-[q9pf eTF8B<? 国内汇票inland Bill
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P7s '<0q"juXE {\aSEE/' 跟单汇票documentary bill
y\_S11{v "pZ3 h3kHI?jMWG b66X])+4jE 空头汇票accommodation bill
4v|/+J6G ZW?7g+P Ft7a\vn*B )R^Cq o' 原始汇票original bill
Lmwh`oOl ]hj1.V+ Y/S3)o bJ|?5 改写||换新票据renewed bill
f^)uK+:. q`aY.dD=O O8r"M8 Q@2tT&eL 即期汇票sight bill||bill on demand
O$Vm#|$sq h6h1.lZ (oXN >^-D <!9fJFE …days after date||…days after date…日后付款
"k-ov9yK &'7"i~pC R1.sq(z` |"yf@^kdC …months after date||…months after date…月后付款
z/KZ[qH\ w`}9/s;$ =4e=wAO(i w"v'dU^ 见票后…日付款…days after sight||…days sight
^V}R(gDu}s zcB2[eaV cU*lB!
,GX~s5S8 见票后…月付款…months after sight||…months sight
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dL 同组票据set of bills
;x-H$OZX R*@[Pg* HJ qQlEq t;!]z-Y> 单张汇票sola of exchange||sole of exchange
P!y`$Ky& OF&h=1De, }E5#X R T;4`wB8@ 远期汇票usance bill||bill at usance
fT3*>^Uv ^QAiySR`0 QP%kL
*=8 YvruK:I 长期汇票long bill
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| lV<Tsk' nnE_OK!}T 5ttMua <G? 短期汇票short bill
@vQa\|j V-_/(xt* ?Hi}nsw rAx"~l.= 逾期汇票overdue bill
Q0cY/'>4 VkpHzr[k zq;DIWPIoJ uyNJN 宽限日期days of grace
h.V]f S *v
rWA A/"}Y1#qX\ m1-\qt-yy 电汇telegraphic transfer (T.T)
Vf0fT?/K 5#0e={X 6z3T?`}
Y h}|6VJ@. 邮汇postal order||postal note (Am.)||post office order||money order
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L$;< PXosFz~ 本票promissory note (P/N)
2L2 VVO ] *-;' * t<sNc8x SFn 3$ rh 押汇负责书||押汇保证书letter of hypothecation
s=N#CE uxOJ3 BR36}iS;V URK!W?3c 副保||抵押品||付属担保物collateral security
ivzAlwP [5Fd P0 Dz`k[mI j1YH9T#|D 担保书trust receipt||letter of indemnity
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5-(P 承兑||认付acceptance
>z=Ou<, ^/>Wr'w {'h_'Y`bOQ `c"4PU^ 单张承兑general acceptance
j z~[5m}J F7{R~mS; 84=-Lw )O3jQ_q= 有条件承兑qualified acceptance
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lZ!$g( bD35JG^&i pkX v.D` 附条件认付conditional acceptance
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01M>F 部分认付partial acceptance
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