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。
uxD3+Q 会计报表statement of account
_xCYh|DlQ| \f^xlX3&` {f-O~P<Z4 ,b!D8{W"N 往来帐目account current
r6uN6XCM }8tF.QjR| pZ|{p{_j jdJTOT 现在往来帐||存款额current accout
v(yJGEf0 u~M$<|; 9!X3Cv|+L H%Gz" 销货帐account sales
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/K&&9} lH=|Qu K:'^f? P 共同计算帐项joint account
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5 QyVAs ; |E?r+] 未决帐项outstanding account
>"!ScYn b_nE4> i%.NP;Qq]M zJy=1r 贷方帐项credit account||creditor account
N gF7$@S I?PqWG!O z7IJSj1gQI G1j
j:]1 借方帐项debit account||debtor account
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LTq hJ xL|5Uo 应付帐||应付未付帐account payable
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>Vt2@Ee tIDN~[1 f#:3TJV 应收帐||应收未收帐account receivable
Y}R$RDRL 8Y`g$2SZ^8 H@@ 4n%MK C `_/aR6 新交易||新帐new account
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^UGJC: q]OIP"yv B;N<{Gb ZAfuW^r 未决帐||老帐old account
.%n_{ab1 nC,QvV W{'hn&vU 'u v=D 现金帐cash account
l,h`YIy 7uc\AhOk6 WcqR; Nm (4 ZeyG@ 流水帐running account
%z@ Z^Jv s9sl*1n1m` bT 42G[x 8WQ#) 暂记帐||未定帐suspense account
WeRDaG AVDhgJv nE8z1hBUq L>IP!.J]? 过期帐||延滞帐overdue account||pastdue account
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5Om~D 4!{lySW 9dA+#;? 杂项帐户sundry account
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/ z[J=WI 详细帐单||明细表detail account
~_JfI7={Jn |x1OWm1:< c>D~MCNxg W8^A{l4 呆帐bad account
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A 会计项目title of account
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of*T,MUI 7I w^ TfZ M0Wz 会计薄||帐薄account-book
z8a{M$-Q /~'C!so[v 1W>/4l ":+d7xR?o 营业报告书||损益计算表account of budiness||business report
`&c[s%0 C2rG3X^~Jm ^V; r wT!?.Y)aj 借贷细帐||交验帐account rendered
j7&#R+f wwdmz;0S >4wigc =I'iD0eR 明细帐account stated
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WEE #\X)|p2 \m
)s"Sh. 与…银行开立一户头to open an account with
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JzN "o' PH%t#a!j3/ 与…银行建立交易to keep account with
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7#"NKxb <$?#P#A ^jL)<y4` 继续记帐to keep account
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C }Jh.+k|_ 与…有交易to have an account with
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j7_,V?5z 作成会计帐||有往来帐项to make out an account with
:K~@JlJd _"Y7}A\9 z@IG"D ]vcT2lr] 清算||清理债务to make up an account
4Wz1O$* ,s%+vD$O^ Vr1r2G2 0c"9C_7^g 清洁帐目||与…停止交易to close ones account with
4IZAJqw(* W<&/5s ]E"J^mflGK %6lGRq{/? 结帐to close an account
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@) >,zU=I?9Y .sit5BX -{*3<2rFK 清理未付款to ask an account||to demand an account
4V[(RXc/ w ;$elXP| h-(NWxK+ a++gwl 结清差额to balance the account with
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清算to settle an account||to liquidate an account||to square an account
@+~URIG) \``w>Xy8 M1P;x._n 3?aM\z; 审查帐目||监查帐目to audit an account
Ye|gW=FUR s3ASA.* >9nVR 76[q
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检查帐目to examine an account
zuMz6#aCC8 ]Y?ZUSCJ ,^
-%< Ro$*bN6p 转入A的帐户to charge the amount to As account
y<IHZq`C3 cJm}, hUi5~;Q5Fi ;X;x.pi 以计帐方式付款to pay on account
yWc%z6dXC _{if" -k>k<bDAI 4Z{R36 { 代理某人||为某人on ones account||on account of one
wk'(g_DP "6WJj3hN M4?>x[Pw :O,,fJ<x.O 为自己计算||独立帐目on ones own account
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C`@ 由某人收益并负风险on ones account and risk||for ones account and risk
-{?xl*D c-7Zk!LfD 'q/C: Yo b+AxTe(" 由某人负担for ones account||for account of one
*mn9CVZ(}M ., thdqOO /HqD4GDoug fk2Uxg=[ 按某人指示||列入某人帐户by order and for account of one
8j]QnH0& 01aw+o fe6Op #\ ="^z6 列入5月份帐目for May account
{9@E[bWp# \ X6y".|- \Ym$to 02^\np 编入某中帐项下to pass to the account of||to place to the account of
uuUjIZCtz ][OkydE s!Id55R] NXOvC!< 寄出清算书to send in an account||to send in render an account
LBpAR| &&}c R:U, z&qOu8Jh f4X}F|!h 支票薄cheque book
sdewz(xskj ``Um$i~e% u0uz~ s ,:81DA 支票陈票人cheque drawer
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4g.S!-H@R SN QLEe 持票人cheque holder
HqOnZ>D 1Ji"z>H* <PO-S\N !VfVpi+- 不记名支票cheque to bearer||bearer cheque
p7*7V.>X wDh&S{N Y(R],9h8 DEv,!8 记名支票||认人支票cheque to order
b DF_ wp/x|AV >\5ZgC .R^]<b:` 到期支票antedated cheque
[9p@uRE A_6Dol=J@ +A_jm!tJS( D t]FmU 未到期支票postdated cheque
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GCeYXic NL ceBok 保付支票certified cheque
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B 1[dQVJqMp( MD+eLA7 @qsOWx`l$ 未获兑现支票,退票returned cheque
& *& 9+>%U~U< -g vS3`lX +d6Jrd* 横线支票crossed cheque
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ZK$ l}Vg;"1'J IG@@CH 普通横线general crossing
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-| t|w:& 特别横线special crossing
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yPRPk iwEHEi% 空白支票blank cheque
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失效支票,过期支票stale cheque
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普通支票open cheque
SVyJUd_ v{>9&o.J V=H}Ecd +&TcTu#.` 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
[$GQ]Y \"@ `Rf
PYYO-Twg $L$GI~w/ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
evGUSol?:n }=."X8zOI8 |teDe6\m ,k3aeM~`%w 支票换现金||兑现to cash a cheque
zzBq b\Ky -wV0Nv(V8 _N`pwxpsb g|l|)T.s 清理票款to clear a cheque
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/-)|dP 6P I-"He 保证兑现to certify a cheque
y0XI?Wr }tZA7),L =!Y{Mz TDQh ^Wo 填写支票数额to fill up a cheque
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e\ 0CO6-&F9n |tS~\_O/ V/-~L]G 支票上划线to cross a cheque
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开发支票to make out a cheque
yo0?QRT Q,`Y +#<"o#gZ U!x\oLP 签发支票,开立支票to draw a cheque||to issue a cheque
Qmh*Gh?v KPA5 X] YB} _zuZ4& HCifO 透支支票to overdraw a cheque
*ha9Vq@X X_eV<]zA+ Z;mDMvIu ( j{'@g[HW 背书支票to endorse a cheque
Kn9,N@bU_ a[8_O- yMa5?]J <cz~q=%v2& 请付票款||清付票款to pay a cheque||to honour a cheque
~qT+sc!t uL4@e K` 2a{` g%<7Px[W 支票退票to dishonour a cheque
;"nEEe]? =;$&:Zjy/% :1>R~2 c~|/,FZU' 拒付支票to refuse a cheque
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&8Fy 拒付支票to stop payment of a cheque
E|Grk . yu e"|9%AW@< MU&5&)m 提示要求付款to present for payment
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.<" /HDX[R 见票即付持票人payable to bearer
xI~\15PhG }wkBa] .[Sv|;x"E O!]wJ 支付指定人payable to order
+V8yv-/{ .+B)@? 5#f&WL*U@ ._tv$Gd@k 已过期||无效out of date||stale
a4: PufS ,?#-1uIGL> m9xu$z|e |#2<4sd 请给出票人R/D||refer to drawer
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3nK'yC >uJrq""+ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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^LC5orO U.6hLFcE 文字与数字不一致words and figures differ
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6f~cQ Z21XlbK E>6zwp 支票
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$uLzC] 时间已过account closed
0`ib_&yI Yu1xJgl \AK|~:\] Jc%>=`f 更改处应加盖印章alterations require initials
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y?unI~4tC (wY%$kW4 >Ia(g0
q3P3euK3 时间已过effects not cleared
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_fyw 停止付款payment stopped
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[ 支票毁损cheque mutilated
mpF_+Mn 2E1TJ.[BS yED^/=\)} n[WeN NU 汇款||寄钱to remit||to send money
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.BUl$RW| P<&/$x6 寄票供取款||支票支付to send a cheque for payment
1aDDl-8, `i:0dVs .6;B3 )UdS(Bj 寄款人a remitter
`x#~- i-=ff :cEe4a
]`kvq0Gyb 收款人a remittee
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7'B G7202(w
< 国外汇票foreign Bill
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lbPx #~f+F0#%? $^XPk#$m ppD~xg] 国内汇票inland Bill
g|HrhUT; ,Ex\\p- hpyre B 0EB'! 跟单汇票documentary bill
ri;M7rg`.{ Ww@;9US 3 yk)j;i4@ H44&u](8{ 空头汇票accommodation bill
{.OoOqq9 !491
\W0ZH eEh0T%9K !U!E_D.O 原始汇票original bill
S3w?Zk3hO Z4-dF;7 }\{1`$*~ M(E_5@?3 改写||换新票据renewed bill
S}f<@-16P "3MUrIsB> A
(p M!l5,ycF 即期汇票sight bill||bill on demand
r97[!y1gt `4q}D-'TF8 ]."c4S_)| 9GwsQ \ …days after date||…days after date…日后付款
gc~h!%'.I =eoxT yy1r,dw wg.fo:Q …months after date||…months after date…月后付款
n1>nnH]G }gi'%e \KXEw2S
E|;5Z* 见票后…日付款…days after sight||…days sight
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{:X];A$ 9y*!W 见票后…月付款…months after sight||…months sight
<'_GQM`G 05 Q8` 7YjucPH# kw:D~E( 同组票据set of bills
;Hb[gvl U3K<@r R<-C>D :+Ax3 单张汇票sola of exchange||sole of exchange
_5w?v~6 5 `>EvT7u *9ub.:EUwV 32LB*zc 远期汇票usance bill||bill at usance
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w^In^ l1Q+hz5"*U ]q7 LoH'S yN<fmi};c 长期汇票long bill
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{X ^!F5Cz 48 e=UVsYNx *b{lL5 短期汇票short bill
tB=D&L3 mh7sY;SvM ^[[b$h$ r{R7" 逾期汇票overdue bill
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//] x<\D@X^ ^MHn2Cv/~ 宽限日期days of grace
K!c@aD:# ('6g)@=\U %e7(HfW-U x0h3jw+6 电汇telegraphic transfer (T.T)
eoe^t:5& uBq3.+,x* [H%?jTQ LZC?383' 邮汇postal order||postal note (Am.)||post office order||money order
<N=p:e,aN, {Y:ZY+ G+X[R^RD L##8+OJ.L 本票promissory note (P/N)
X/8iJ-KB _d| 62VS 71" JL", e_c;D2'F 押汇负责书||押汇保证书letter of hypothecation
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N 副保||抵押品||付属担保物collateral security
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sfc >`<2}Me6 ,ANK3n\ 4JZHjf0M6 担保书trust receipt||letter of indemnity
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!ObE{2Enf "c/s/$k// t0J5v ; 承兑||认付acceptance
!UMo4}Y yLz,V} ^'[@M'`~L ~x4B/zW? 单张承兑general acceptance
CC>fm1#i\ uB<F.!3 U7"BlT!V\ k<Tez{
< 有条件承兑qualified acceptance
O GFE* lgonR ^5^}MB% IjDT'p_ 附条件认付conditional acceptance
_MdZDhtm a}Fk x %7]XW 2u <m>l-] 部分认付partial acceptance
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