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。
.v'`TD).6 会计报表statement of account
#;@I. bXXX-Xc Lw(tO0b2H mSZg;7DE3* 往来帐目account current
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C|w<mryx \b!E"I_^ 现在往来帐||存款额current accout
VGxab;#,:3 F!/-2u5gF ~[og\QZX B<qsa QG 销货帐account sales
7j&EQm5\9 o&z [d CH|cK8q D2gyn-]\ 共同计算帐项joint account
y3QS!3I Yhm veV !dh:jPpKq /7p(%vr 未决帐项outstanding account
<]|HGc }oSgx 5ZH3}B^L$ 34k>O 贷方帐项credit account||creditor account
J65:MaS >b5 ;I1o=y E.ji;5 EfpMzD7/( 借方帐项debit account||debtor account
8JF<SQ wpi$-i` h7TkMt[l JEWc{)4QD 应付帐||应付未付帐account payable
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-%%Xx5D Iu`S0#+ 应收帐||应收未收帐account receivable
5/h-Hr g"m9[R=]6 e"bzZ!c&~V oqhJ2 新交易||新帐new account
I^u~r. l`A&LQ[ 6J}Yr5oD :&'jh/vRN 未决帐||老帐old account
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9wAJ 现金帐cash account
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fAmF 流水帐running account
*mJ#|3I< yZgWFf.X S^==$TT (y&sUc9 暂记帐||未定帐suspense account
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[d 过期帐||延滞帐overdue account||pastdue account
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42 lw>gzr! 杂项帐户sundry account
|:x,|>/ :b %2qBv K*b* ]hf{ P2aFn=f 详细帐单||明细表detail account
w $-q& +WMXd.iN, p'%S{v@5(( ]d7A|)q 呆帐bad account
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%!+ M G7v<Q,s 会计项目title of account
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X8 会计薄||帐薄account-book
\#VWZ\M8a =7H\llL4BC wuYak"KX Sa[lYMuB 营业报告书||损益计算表account of budiness||business report
Y~{<Hs ~xsJML E0fMFG^P Xa#.GrH6 借贷细帐||交验帐account rendered
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lkhI Kb{&a 明细帐account stated
00dY?d{[D RN[x\" , (?^ F }] rXMc0SPk 与…银行开立一户头to open an account with
p3mZw lO \7*|u x7<l*WQ >bQOpGy}l 与…银行建立交易to keep account with
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Wex2Fd?DO 3%GsTq2o 继续记帐to keep account
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oi,KA '<<@@.(f %$Py @g 与…有交易to have an account with
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a~ $/g`{OI]K ![r)KE=v8I 作成会计帐||有往来帐项to make out an account with
.JB1#&B+ t1mG] @%L pKj:)6t" 清算||清理债务to make up an account
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q> O|=?!|`o WTl0}wi 清洁帐目||与…停止交易to close ones account with
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;A Vh?vD:| 结帐to close an account
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(>TP =LK`mNA hrzxc4,W q5EkAh<PD| 清理未付款to ask an account||to demand an account
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]Fw 结清差额to balance the account with
er1XZ ps,Kj3^T< N: 38N -#/DK 清算to settle an account||to liquidate an account||to square an account
Ps\4k#aOv Nv;'Ys P -]u>kjiIT w%)RX<h dI 审查帐目||监查帐目to audit an account
b`S9#` UukY9n];] u^E0u^ _:tS-Mx@5 检查帐目to examine an account
C\BKdx5; (,+#H]L h@ ZC{B F^!O\8PFd 转入A的帐户to charge the amount to As account
I/A%3i=H Z>Rshtg :PY8)39@K V3VTbgF 以计帐方式付款to pay on account
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# 代理某人||为某人on ones account||on account of one
s!D2s2b9e T8&sPt,f r<srTHGLo }u0&> k|y 为自己计算||独立帐目on ones own account
N!dBF t" E2cZk6~m{ P2s\f;Dwr _<c}iZv@ 由某人收益并负风险on ones account and risk||for ones account and risk
z%+rI iRG6Cw2 b|kL*{; |G6'GTwZD 由某人负担for ones account||for account of one
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j^U"GprA -:45Q{u/ 按某人指示||列入某人帐户by order and for account of one
y<R5}F 5{1=BZftZ ~/aCzx~ KY%qzq,n 列入5月份帐目for May account
LqJV zn^ G V x00'wY| ZXiJ5BZ 编入某中帐项下to pass to the account of||to place to the account of
O6b+eS UM21Cfqex d>zC[]1 HP<a'| r 寄出清算书to send in an account||to send in render an account
|{ZdAr.; b~)2`l ObreDv^, 4u41M,nJQd 支票薄cheque book
Z]k@pR ! !a!4^zqp 3N2d@R .s41Tc5u 支票陈票人cheque drawer
KZ AF9 zO$r !>Q\Y`a,* <W7WlT 持票人cheque holder
J#3[,~ e8(Qx3T?b D88IU9V&n i$6a0'@U 不记名支票cheque to bearer||bearer cheque
7z/O#Fbs D97 vfC " L,9.b l)jP!k 记名支票||认人支票cheque to order
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CMv8n@ry ? `kZ 6$ JlRNJ#h> 到期支票antedated cheque
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V dShGIH? 未到期支票postdated cheque
i?eVi lU$0e09 Qr6PkHU -'*<;]P+. 保付支票certified cheque
UL%a^' hR 4mX?PKvbn %CgV:.,K ^1_[UG 未获兑现支票,退票returned cheque
;3bUgI}.J (#z6w#CU( Q+QD, 1O,8=,K2a 横线支票crossed cheque
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普通横线general crossing
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*qj,8-9 .EH1;/ 特别横线special crossing
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>Sz} 1_Av_X 空白支票blank cheque
-g|ji. 0bIgOLP V s=o@ /s=veiH 失效支票,过期支票stale cheque
@A*>lUo QH,(iX6RY 9zIqSjos" m_`%#$s} 普通支票open cheque
b&LAk-}[ Qj(ppep\U" `c-omNu r=54@`O! 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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R*S:/s @_#\qGY 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
rcY &n^: YV@efPy}n x7G*xHJ _ u~0t`f~ 支票换现金||兑现to cash a cheque
<dr2 bz qE]e+S?57a V@O)7ND C4|OsC7J 清理票款to clear a cheque
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SH~a. zZ<* ae]6F_Qtc* ~<s^HP2U{ 保证兑现to certify a cheque
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]Y&XF g]`YI5 i27)c)\BM 填写支票数额to fill up a cheque
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v+L 1KBGML-K3 支票上划线to cross a cheque
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CB `<M>"~W 开发支票to make out a cheque
|d*a~T0 X;l/D},. PiCGZybCA :XG~AR/ 签发支票,开立支票to draw a cheque||to issue a cheque
VfP\)Rl JEMc _ngR! Q[K)Yd h8(>$A- 透支支票to overdraw a cheque
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\R 背书支票to endorse a cheque
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;B[(~LCyT |g!d[ct] JPng !tvR 请付票款||清付票款to pay a cheque||to honour a cheque
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a)[ ?h%Jb^#9 83gWA>Odh 支票退票to dishonour a cheque
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6ST(=X_C >8=lX`9f{ P R3Arfle 拒付支票to refuse a cheque
1;V_E2?V " r o'? NX.5u8Pf [Z#Sj=z 拒付支票to stop payment of a cheque
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OWT%XUW= 见票即付持票人payable to bearer
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y;i1#1rO <r t$~} 支付指定人payable to order
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fR 已过期||无效out of date||stale
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QSY>8P 请给出票人R/D||refer to drawer
js5VgP` /(51\RYkir Abt<23$h HdB>CVuh 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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bZvj3 文字与数字不一致words and figures differ
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x/YWZ 支票
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D_czUM 时间已过account closed
5}ftiy[Yc -8Mb~Hfl0 3c3;8h$k d9;&Y?fp 更改处应加盖印章alterations require initials
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9 $$uk'}w! 时间已过effects not cleared
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?)7MR= 1Ng.Ukb =zK4jiM1 |zpy!X 3 停止付款payment stopped
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GhM>G g}D)MlXRq n2B%}LLa 支票毁损cheque mutilated
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GPJ,S V> iiIns.V 汇款||寄钱to remit||to send money
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mC}F 寄票供取款||支票支付to send a cheque for payment
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nWIZ0Nde' .F 6US<] 寄款人a remitter
NknS:r&2 ?I[8rzBWU [StnKQ?"wz oR2?$KF 收款人a remittee
P>X[} ?o;ip [:cD znsQ/[ 国外汇票foreign Bill
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'bCBhv jL\j$'KC Qq`S=:}~x 国内汇票inland Bill
CsA (oX c#{lXS^ ))|d~m \+R %KA/F 跟单汇票documentary bill
Q/4-7 //2O#Fg{/ 0NU%z.(%s 72OqXa* 空头汇票accommodation bill
A,<5W } F(ydqgH~a ?K[Y"*y2 agx8 *x 原始汇票original bill
IAH"vHM $C7a#?YF, ,6;n[p"h|r TUnAsE/J& 改写||换新票据renewed bill
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#CO =m2_:&@0x 即期汇票sight bill||bill on demand
vYV!8o.I p6<JpW5@_ e^O:I 3O2G+G2 …days after date||…days after date…日后付款
x!_5/ @\ y{q; F}u'A,Hc Nz2V aZ …months after date||…months after date…月后付款
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Z u?`{s88_mF 见票后…日付款…days after sight||…days sight
=l43RawAmu $VHIU1JjZ ^\ x'4!W \.mVLLtG 见票后…月付款…months after sight||…months sight
Pb'(Y =6dAF"b) bHG<B ,<%uG6/",g 同组票据set of bills
)ovAG O $~b6H]"9 JI.=y5I D-BT`@~l 单张汇票sola of exchange||sole of exchange
6U ! P8q / rc[HbNg. @bA5uY! k4V3.i!E 远期汇票usance bill||bill at usance
_l7_!Il_ L=#NUNiXr 5FR#CQ &K0b3AWc 长期汇票long bill
,N(Yjq"R J~5V7B =\.*CY|;N 1GK.:s6.f 短期汇票short bill
$$m0mK _A C N I0zx'x)F kZG .Id 逾期汇票overdue bill
Vr},+Rj 8+[Vo_] /3aW 0/^o FB?~:7+' 宽限日期days of grace
MG vz-E1e i1uoYb?4(I jXeE]A" ]Kq<U%x$ 电汇telegraphic transfer (T.T)
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~Tt@v`} Xeq9Vs zg 邮汇postal order||postal note (Am.)||post office order||money order
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A+/5TW 3l<qcKKc JhFn"(O gFp3=s0~ 本票promissory note (P/N)
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]PZwW8 押汇负责书||押汇保证书letter of hypothecation
XA!a^@<H L-w3A:jk {C5:as mzK0$y#*o 副保||抵押品||付属担保物collateral security
zTcz+3x |,,#DSe C<J*C0vQO ,}IcQu'O 担保书trust receipt||letter of indemnity
iKaX8c,zI Vbv^@Kp B9NUafK= M^ '1Q.K 承兑||认付acceptance
vSnVq>-q& A.r7 ks "v:k5a( Sqn>L`Lz 单张承兑general acceptance
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(6.e8fK `$f`55e 有条件承兑qualified acceptance
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Hy3J2p9. hOB<6Tm[ 附条件认付conditional acceptance
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4E 9 wR D=a 部分认付partial acceptance
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