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。
qyMR0ai- 会计报表statement of account
&3VR)Bxn (o_w[jv }Vw"7 'xAfcP[^ 往来帐目account current
`gq@LP"o H"4^ EfY|S3Av l -~HY* 现在往来帐||存款额current accout
#$(F&>pj ~={8b C=}YKsi|R| jGM~(;iw6i 销货帐account sales
C7&4, ], SP9_s7LL tk4~ 8 }p0|.Qu 9 共同计算帐项joint account
QK-_~9V wmFI? Wa~'p+<c~b kS[xwbE 未决帐项outstanding account
Le"$k su> W?8 |h ]Y;EIn UJ1Ui'a(!! 贷方帐项credit account||creditor account
[QA@XBy6 IbQ3* n{j14b' F+Og8^! 借方帐项debit account||debtor account
9J_lxy} ny17(Y = gQf'|%)AJ djV^A 应付帐||应付未付帐account payable
[gFpFz|b< ]O s!=rt g7@G&Ro9J\ 17[7)M88 应收帐||应收未收帐account receivable
Sf[ZGY) LBT{I)-K #
/t^?$8\\ A7DEAT))4L 新交易||新帐new account
9vT@ mqKu tG(?PmQ C5#3c yf*B vMKmHq 未决帐||老帐old account
&;5QB 2MmqGB}YcW DLe?@R5 49&p~g 现金帐cash account
tsR\cO~/ D1t@Y.vl Z8tQ#Pu{ .r+ u pY 流水帐running account
O=8:K' ;>Y,b4B; ?B@(W(I g@hg u 暂记帐||未定帐suspense account
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tG_A{l 过期帐||延滞帐overdue account||pastdue account
*@|d7aiO w;}pebL: J_]?.V*A qT^R>p 杂项帐户sundry account
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"WR)a`$UR PpX=~Of~ 详细帐单||明细表detail account
L,V\g^4$K (D F{l?4x- XZhuV< dQLR%i
#P8 呆帐bad account
B'>(kZYMs 0TK+R43_ j+NOT`& .t|vwx 会计项目title of account
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,w =7pLU+ u 会计薄||帐薄account-book
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C!\t 营业报告书||损益计算表account of budiness||business report
pB;)Hii\ X>l U,S&"`a }@Lbvaa 借贷细帐||交验帐account rendered
eU?SLIof[{ +[M5x[[$ ujsJ;\c % FW__SN$c 明细帐account stated
JTB_-J-TU pH5"g"e1 n.P$7%G`2 z%5i ^P 与…银行开立一户头to open an account with
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tep_g4CQR_ 与…银行建立交易to keep account with
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%U ]^:l?F\h 继续记帐to keep account
zbn0)JO !~PLW] Z4 VOH.EK?5 9NLO{kN 与…有交易to have an account with
v]+,kbT uSp=,2) %cJ]Ds%V 3Qmok@4e) 作成会计帐||有往来帐项to make out an account with
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\{M 清算||清理债务to make up an account
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mstJ9 1HK5OT& 清洁帐目||与…停止交易to close ones account with
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+ ,p6X3zY 结帐to close an account
E`%Ewt$Z tAH,3Sz( / d[;=X .fZ2 Un\h[m 清理未付款to ask an account||to demand an account
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=k9z<y8 `vWFTv *fVs| 结清差额to balance the account with
J@'}lG u(V4KUk DPR=Xls bAv>?Xqa 清算to settle an account||to liquidate an account||to square an account
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TG/J =\H.C@r 审查帐目||监查帐目to audit an account
,W"Q)cL H ^P uC ( 1MV\Jm gf2<dEff 检查帐目to examine an account
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zND H: q(T
>/w 转入A的帐户to charge the amount to As account
zM?JLNs]<{ |KFRC)g V4p4m@z^u JI-q4L| 以计帐方式付款to pay on account
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T1yJp$yD" j<w";I&Diz G3vKA&KZ 代理某人||为某人on ones account||on account of one
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((L=1]w m/l#hp+ 为自己计算||独立帐目on ones own account
+BcJHNIB yZFm<_9> D h y g2p/#\D\J 由某人收益并负风险on ones account and risk||for ones account and risk
g}nlb.b]{m ~*R"WiDtI "C 7-^R# Kc~h 由某人负担for ones account||for account of one
Ru8k2d$B hhQLld4 d>@&[C!28 vL~nJv 按某人指示||列入某人帐户by order and for account of one
!C>}j* 4 /-BKdkBCpZ Y(QLlJ*)/ m~a' 列入5月份帐目for May account
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编入某中帐项下to pass to the account of||to place to the account of
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l 5*QNE! 寄出清算书to send in an account||to send in render an account
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-ENT r}ZL{uWMW 3B| ?{U~ 支票薄cheque book
uN1(l}z$ y7J2:/@[x Hbz >D5$ d%tF~|#A% 支票陈票人cheque drawer
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hhf 持票人cheque holder
R$qp3I YU! SdT$ S !Dq8 CSF-2lSG 不记名支票cheque to bearer||bearer cheque
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Y *h59Vaoc U1zcJl^ 记名支票||认人支票cheque to order
!Cse,6/Z :=
OdjfhY I75>$"$< .ET@J`"M 到期支票antedated cheque
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Cq Th&-n%r9K .{,PC 未到期支票postdated cheque
Bn>"lDf, MVe:[=VOT| w@ 1g_dy Jo%5 NXts4 保付支票certified cheque
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As@0`x9 未获兑现支票,退票returned cheque
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)3$&r mI5BJ vFuf{ @P 横线支票crossed cheque
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ooV\ 普通横线general crossing
3{wr*L1%-~ "VEA71 d1MY>zq >,JLYz|</ 特别横线special crossing
01bBZWX u~kfz*hz 8WT^ES~C rof&
O 空白支票blank cheque
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+m;%]_ ]`[r=cG 失效支票,过期支票stale cheque
sfLH[Q? 6$42-a%b `U-i{i 8=XfwwWHy< 普通支票open cheque
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O0|**Km\+ kJ^)7_3 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
_FV<[x,nE8 #9HQW:On if|j)h& "S#}iYp 支票换现金||兑现to cash a cheque
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kzZdYiC 清理票款to clear a cheque
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ij 3$cIm+ 保证兑现to certify a cheque
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BS x 6=Yt{ -68E]O 填写支票数额to fill up a cheque
-c%K_2` l)JNNcej #w2;n@7;X \>8r)xC 支票上划线to cross a cheque
ho5mH{"OV p([g/Q XaFu(Xu7 G@4ro< 开发支票to make out a cheque
o6{[7jI -}2'P)Xp z]P=>w K YSyz)M} 签发支票,开立支票to draw a cheque||to issue a cheque
'|v??`o# >Ln/ )j O'5xPJ A6?+$ Hr 透支支票to overdraw a cheque
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T v 背书支票to endorse a cheque
YMlnC7?_/ b<]--\ D{%l 4og r9),F.6, 请付票款||清付票款to pay a cheque||to honour a cheque
|AY`OVgcKD fSe$w#*I ]Q?`|a+i }Mh@%2$ 支票退票to dishonour a cheque
K^H{B& b8 v]"W.<B, ;0)|c}n+.5 }|MPQy 拒付支票to refuse a cheque
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zX1 ^qn,b/>L zQ;jaS3hf 拒付支票to stop payment of a cheque
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$ 0x 提示要求付款to present for payment
ZGstD2N$ PS" , %kod31X3< -vRZCIj! 见票即付持票人payable to bearer
Z0Tpz2m Z*9Qeu-N: "OIra2O TFIP>$*_C 支付指定人payable to order
pzkl ;"gK Z6.0X{6nA 7Wd}H Z QD<GXPu?N 已过期||无效out of date||stale
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请给出票人R/D||refer to drawer
hJkP_(+J\ \!+sL JP sZ-A~X@g
j -H2h 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
q%G"P*g$( 0j=xWC bO)voJ< _$&C$q$ 1y 文字与数字不一致words and figures differ
fyRSg B00$ -E*VF{IG1 ]c67zyX=% {S+ $C 支票
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s)gU vS\ 时间已过account closed
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WUFCbSU K2'Il[ EAPLe{qw:q 更改处应加盖印章alterations require initials
N ,8^AUJ3& #@quuiYq B) 5QI !>n^ ;u Ng1{NI+S
@X$~{Vp__ 时间已过effects not cleared
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停止付款payment stopped
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16*2. +2qCH^80 T5:p^;?g 支票毁损cheque mutilated
^ UB*Q bu}N{cW xcVF0%wVC ^]{)gk8P~2 汇款||寄钱to remit||to send money
]J]~i[ I1J/de,u >[$j(k^ {.,-lFb\ 寄票供取款||支票支付to send a cheque for payment
`oPUf! _J N$zZ{ @ 4ccZ&`
4s <|8 寄款人a remitter
KtR*/<7IC ees^j4 "\CUHr9k p+ki1!Ed 收款人a remittee
5s /fBS ::&hfHR*P eeix-Wt*E H
N )@sLPc 国外汇票foreign Bill
\DgWp:| bvR0?xnq Z(~v{c %< x%$as; 国内汇票inland Bill
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7g? 跟单汇票documentary bill
1(nK | 9pehQFfH Bh%Yu*.f RaX:&PE 空头汇票accommodation bill
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4u.v7r 原始汇票original bill
A4|L;z/A[h fRow@DI\ 9_/dj"5 vIK+18v7 改写||换新票据renewed bill
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f:!b0j 即期汇票sight bill||bill on demand
iN]#XIQ% $I$ B8 k2@|fe Y!0ZwwW …days after date||…days after date…日后付款
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4v{F k O8W> =]Vrl-a`^ …months after date||…months after date…月后付款
920 o]Dh=t wV&UB@ `yXJaTbo [\|p~Qb)s 见票后…日付款…days after sight||…days sight
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见票后…月付款…months after sight||…months sight
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K3xs=q]:@ M<KWx'uV IFd2r;W8 同组票据set of bills
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#1#?k 单张汇票sola of exchange||sole of exchange
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Zhuk ;H%T5$:trP 远期汇票usance bill||bill at usance
JPt0k oDvE0"Sz z}sBx9; B?|url6h 长期汇票long bill
THXG~3J< E5EAk6 017(I:V?(: 5N'Z"C0 短期汇票short bill
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`N,q~@gL zK@DQ5 逾期汇票overdue bill
]DV=/RpJ9B =Kh1HU.F 54geU?p0 ySXQn#}-, 宽限日期days of grace
YlP8fxS =u,8(:R]s N %K%0o- tc2e)WZP 电汇telegraphic transfer (T.T)
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g 邮汇postal order||postal note (Am.)||post office order||money order
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fZ6"DJZ PRyZ; @ O,+ZD^ 本票promissory note (P/N)
Y8$,So>~ xD|CQo}: 6_#:LFke 74u_YA<" 押汇负责书||押汇保证书letter of hypothecation
@UG%B7 mO1r~-~AJ JJ=%\j UOwEA9q% 副保||抵押品||付属担保物collateral security
+l8`oQuG K:3u/C` K>a+-QWK3 ?-HLP%C(' 担保书trust receipt||letter of indemnity
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`Lc]' d2!A32m 承兑||认付acceptance
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EA3 E#L"*vh 单张承兑general acceptance
~t ` uq c<c"n' ;94e K~I%"r|l 有条件承兑qualified acceptance
2[;4D/`* 0:SR29(p1 Oz:J8l% +"HLx%k 附条件认付conditional acceptance
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< X-$\DXRIo lNQ8$b K\2UwX 部分认付partial acceptance
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