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。
,Uy;jk 会计报表statement of account
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bK\-b KIY9?B=+ qpq(< nY,LQ0r 往来帐目account current
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r{-4V vILgM\or c-4z8T#M^ WnA
Y<hZ| 现在往来帐||存款额current accout
~w}=Oby'y wcGv#J], uFFC.w 7yOBxb 销货帐account sales
@[{5{ y gwFW+*h .p(r|5(b l0tFj>q" 共同计算帐项joint account
R#s_pW{op 1D%E})B6 u/FC\xJc ]hZk#rp} 未决帐项outstanding account
{,= hIXo> /buj(/q^# "e/"$z'ca n2Q?sV;m 贷方帐项credit account||creditor account
NWj4U3x gl!ht@;>ak 3;R`_#t+ |7!B k$(vA 借方帐项debit account||debtor account
f4vdJ5pV >2NsBS( (Z8wMy&: ^=qV)j 应付帐||应付未付帐account payable
>L$9fn/J W9{y1,G9 V>ZDJW"G! EF;B)y= 应收帐||应收未收帐account receivable
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~.g1 新交易||新帐new account
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Zxn1o 2FGCf} , 3M>y.MS 未决帐||老帐old account
&?k`rF9 !>Q{co' y8]vl;88yY ^UyN)eX 现金帐cash account
V=c?V/pl l!ZzJ& !"'@c K]&GSro 流水帐running account
lE3&8~2 4}]In/yA 01IfvK Uh^j
;s\y 暂记帐||未定帐suspense account
,,-j5Y m*v@L4t(1 xFyBF[c ?S.LGc 过期帐||延滞帐overdue account||pastdue account
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k \3)U~[O>: b)T6%2 Gz7,g
Y 杂项帐户sundry account
Dc] J3r Htep3Ol3 rEs!gG
NN A64c,Uv 详细帐单||明细表detail account
EpENhC0 s+v$sF $[b1_Db #:Ukv? 呆帐bad account
AS lmW@/9v 1119Y eL =HMuAUa. ca%XA|_J 会计项目title of account
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GTm: 会计薄||帐薄account-book
cN)noGkp ,;yaYF6|/ axv-UdE; pzU:AUW 营业报告书||损益计算表account of budiness||business report
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XH\S >9[wjB2?} E,[v%Xw 借贷细帐||交验帐account rendered
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Q}5' @>[3[; bWzUWLa H#QPcp@ 明细帐account stated
%i&\X[ MA v-# qx}*L'xB lsVg'k/Z! 与…银行开立一户头to open an account with
PH!rWR EtDzmpJR> ?#L5V'ZZ*
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t 与…银行建立交易to keep account with
fjS# p0HcuB)Y P2 +^7x? /-g%IeF 继续记帐to keep account
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L 与…有交易to have an account with
j g_;pn !3o]mBH8 q?#w%0} 9tB:1n} 作成会计帐||有往来帐项to make out an account with
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F`x u~27\oj, 清算||清理债务to make up an account
$PTl{ 1VG7[#Zy ]$A6krfh| OI)/J;[-e 清洁帐目||与…停止交易to close ones account with
HE3x0H}o> 9Oc(Gl5az 5Veybchy " ~Yl%{1 结帐to close an account
R<ZyP~ -)E6{ 0EUC8Ni @|9V]bk 清理未付款to ask an account||to demand an account
)H<F([Jri u]t#Vf-$u YGkk"gFIA tR-rW)0K3Q 结清差额to balance the account with
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-j OyTp^W`& 清算to settle an account||to liquidate an account||to square an account
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oz\r0: ~H`(z zk I#](mRJ6 审查帐目||监查帐目to audit an account
EN~ha:9 hkR Jqta) mV'^4by `xu/|}
)KI 检查帐目to examine an account
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%[_W Rs1JCP=d8 m-}6DN 转入A的帐户to charge the amount to As account
F$H^W@<w "?Xb$V7 9rQw~B<S w_^g-P[o- 以计帐方式付款to pay on account
F5/,H:K\ iC Z1ARi c!>",rce |[
,|S{ 代理某人||为某人on ones account||on account of one
|%7OI#t^ .5?Md g+92}$_ Z)H9D(Za 为自己计算||独立帐目on ones own account
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=o+ 由某人收益并负风险on ones account and risk||for ones account and risk
}TAHVcX*p X4:SH>U! 8i?h{G IMV FVS@z5A8<= 由某人负担for ones account||for account of one
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3gh \LZVazXD d 1bx5U 按某人指示||列入某人帐户by order and for account of one
oN6 '% $+.!(Js"K |Y\BI^
b(.,Ex] 列入5月份帐目for May account
~g[<A?0=y 5(sWV:_2 iH""dtO dY%>C75O 编入某中帐项下to pass to the account of||to place to the account of
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m R-2V C \@i4im@%xU 寄出清算书to send in an account||to send in render an account
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c @$(@64r \a}W{e=FNT '
;PHuMY#X 支票薄cheque book
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P=}_Ru EZvf\s>LT 支票陈票人cheque drawer
C%y!)v_x T=n)ea A p +>vX
X YKT=0 持票人cheque holder
;_vo2zl1 *(sUz?t b4HUgW3Ac EsR$H2" 不记名支票cheque to bearer||bearer cheque
E)=X8y h (1 }g/ 1SYBq,[]) };=
44E'7 记名支票||认人支票cheque to order
(]l}QR%Bxu eQvdi|6 2'6:fr=R YzD6S*wb 到期支票antedated cheque
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(7f< s,|s;w*. x.OCE` &7CAxU;i3 未到期支票postdated cheque
(;o/2Q? w0FkKJV 9M&uQccY }.j09[< 保付支票certified cheque
L~])?d e:&(y){n( pl{Pur ;i 7u9!:}Tu 未获兑现支票,退票returned cheque
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3LaqEj $stBB 横线支票crossed cheque
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4YaG Z &b#O=LF 普通横线general crossing
qd7 86~ 3:;2Av2(X. oL2 a:\7 9<ev]XaSl 特别横线special crossing
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IqUp Y pg%'_+$~m 空白支票blank cheque
c88I"5@[bD ??!+2G#%! DgQw9`WA LS=HX~5C 失效支票,过期支票stale cheque
)Bq~1M 2 I C6}s `2M`;$~ 5 uNV\_'9>Y 普通支票open cheque
HJn u5,\Kz nbpGxUF`] k8}*b&+{vz 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
y3 R+060\3 F|3 =Cl uH}cvshv Ighd,G- 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
,,Dwb\B} eJ+uP,$ c teUKK.|) eAkj pc 支票换现金||兑现to cash a cheque
`|1#Vuk ;BsPms@U c({V[eGY u'o."J^&' 清理票款to clear a cheque
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1 6d RxfbL O43emL3 '\$2+* 保证兑现to certify a cheque
qjsS2,wM @w)Vt$+b] r.5}Q? ] Fx9!S 填写支票数额to fill up a cheque
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)i:k\ 支票上划线to cross a cheque
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kvzGI>H: %"2;i@ 开发支票to make out a cheque
M(l>^N8W8 f\W1u#;u) JsfX&dX0 pq 4/>WzE 签发支票,开立支票to draw a cheque||to issue a cheque
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透支支票to overdraw a cheque
0-ISOA& #S57SD _H:mBk,, "T`Q, 背书支票to endorse a cheque
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|U*wMYC : Gp,d*M r sf +dC 请付票款||清付票款to pay a cheque||to honour a cheque
j4v.8; nATEv2:G wHSa s[4k ~kdxJP" 支票退票to dishonour a cheque
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^i4 拒付支票to refuse a cheque
0v%ZKvSID _ lrCf kW"6Gc&HUN g5gq{KlU 拒付支票to stop payment of a cheque
~yQby&s f;<qGM.#| W7k\j&x lkNaSz[ 提示要求付款to present for payment
1wX0x.4d "*E#4e[ Y`5(F>/RQG D -Goi-4 见票即付持票人payable to bearer
')kn qJ).;S{AAt cNi)[2o7 N=e-"8 支付指定人payable to order
1'c ]?n)!u _^+z2m+~N FdR!jt 已过期||无效out of date||stale
>7yOu!l biTET|U`$ 86bl'FdKS Xr54/.{&@ 请给出票人R/D||refer to drawer
DYS|"tSk OR4ZjogzY %UEV['= *=OU~68)C 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
AS;EO[Vn %#!pAUP\& #/u% sX`#y os|Y=a 文字与数字不一致words and figures differ
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@hL-jn 支票
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m&EJ@,H 时间已过account closed
"I"(yiKD qd@x#"qT mez )G| RQzcsO 更改处应加盖印章alterations require initials
7M~w05tPh y6.Q\= FBn`sS8hH "c[ D0{\{ rFY% fo
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B:wo.X 时间已过effects not cleared
y'ZRoakz) W0vdU;?% =yn|.%b ES~ykE 停止付款payment stopped
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go EeW %5/; ET ;=o+\d 支票毁损cheque mutilated
Jg I+k Nx y#[PQT J(CqT/Au- `4Jlf! 汇款||寄钱to remit||to send money
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*] p=T,JAI t 0~qnwe[g} 寄票供取款||支票支付to send a cheque for payment
39s%CcI`k [12^NEt 2Z3c` /k X{SD3j=G# 寄款人a remitter
O2[uN@nY Iu`B7UOF "Dbjp5_ iV8j(HV 收款人a remittee
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O|&nqq,> ({/@=e x* 国外汇票foreign Bill
B dHLow E|!rapa <^}{sdOyu 1-.UkdZ} 国内汇票inland Bill
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)| Z!Y ^iN !C&!Wj mz\d>0F U. 跟单汇票documentary bill
:-x F=Y(; @pueM+(L& pgg4<j_mn nK*$P +[R 空头汇票accommodation bill
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8dC; }]cKOv2 原始汇票original bill
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sWp]Zy 改写||换新票据renewed bill
qV57P6< 9OYsI @}&o(q1M0 y:Ycn+X. 即期汇票sight bill||bill on demand
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vJg|}]h>L #`P4s>IL1 Pyc/6~? …days after date||…days after date…日后付款
f]F]wg\_f <5*cc8 wTBp=)1)f E]PHO\f-m} …months after date||…months after date…月后付款
v@bs4E46e YKbR#DC\ {3Z&C$:s RH+3x7l 见票后…日付款…days after sight||…days sight
.Y.\D\>~ Jt6~L5[_s D.G+*h@ g "qEHK; 见票后…月付款…months after sight||…months sight
3rX5haD\ oWGtKtDhH b?U!<s. Yrp
WGK520 同组票据set of bills
Yv!%Is Bfw]#"N` Cs$wgm* A@^e4\ 单张汇票sola of exchange||sole of exchange
BR5r K $Oa}U3 4}sfJ0HhX 8/Z 远期汇票usance bill||bill at usance
o$I% 1 ]Auk5M + OF^v;4u E )D*~2o/ 长期汇票long bill
il=y m *7<5 G{ r
(Ab+1b >W[8wR 短期汇票short bill
l v]TE" X-Y:)UT !K;\{/8 %<%ef+* 逾期汇票overdue bill
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{@^ [>xwwm ?.#?h>MS{s 宽限日期days of grace
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_+%RbJ~H 电汇telegraphic transfer (T.T)
^`NU:" Y9fktg. n2\;`9zm HgJ:R f] 邮汇postal order||postal note (Am.)||post office order||money order
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j E 本票promissory note (P/N)
Ht,_<zP; V,?i]q;5 o9-b!I2 HIP6L,$ 押汇负责书||押汇保证书letter of hypothecation
-MZLkS U :eqDEmr> NqcmjHvy -miWXEe@l 副保||抵押品||付属担保物collateral security
7)sEW#d! =E@wi? JFe %W?}.D T-x1jC!B' 担保书trust receipt||letter of indemnity
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) 1SoKnfz{6 z6e)|*cA$ 承兑||认付acceptance
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4{ p.,o@GcL~ EMME?OW$ sr%tEKba) 单张承兑general acceptance
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J`q >&V?1!N" 有条件承兑qualified acceptance
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I@ 附条件认付conditional acceptance
wWs<{ T [V'3/#Z ^znj J\ nHxos`Qx 部分认付partial acceptance
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