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。
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iwUz 会计报表statement of account
hePPxKQ- -.IEgggf 9zBMlc$X a.@qGsIH 往来帐目account current
WGu%7e] ka"337H 2HD]?:Fk7 R@iUCT^$ 现在往来帐||存款额current accout
vUA0FoOp zR;X*q"T$4 k5`OH8G l@JSK; 销货帐account sales
Km#pX1]>e \4d.sy0&>- C&~1M}I &a,OfSz 共同计算帐项joint account
b:J(b? 6KZf%)$ FV39QG4b4 ~utJB 'gr 未决帐项outstanding account
S4^N^lQ] 2@=IT0[E\ I1Sa^7 7nU6k%_ % 贷方帐项credit account||creditor account
l_rn++ 9BEFr/. DZS]AC* Kl{>jr8B3 借方帐项debit account||debtor account
A3N]8?D v``-F(i$ ^Xb7[+I6 /u%h8!"R 应付帐||应付未付帐account payable
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@xU l_'[27 应收帐||应收未收帐account receivable
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7Md fWc|gq 新交易||新帐new account
}9HmTr| J7D}% ._w8J"E5 K;hh&sTB 未决帐||老帐old account
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^ 现金帐cash account
<ljI;xE W7"{r)7 =gfI!w -oeL{9; 流水帐running account
@vL20O. @E( 7V(m/ &cWjEx !Cgx. 暂记帐||未定帐suspense account
p.}Ls)I DFhXx6] ^;,M}|<h Uoya3#4 G 过期帐||延滞帐overdue account||pastdue account
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wz `l2O?U -@ 杂项帐户sundry account
7 n]65].t v_e9}yI O#wpbrJ 1Je9,dd6 详细帐单||明细表detail account
oH0X<' 8+]hpa,q DeR='7n EbeI{-'aF 呆帐bad account
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f-a'K& `1{N=!U(& dz~co Z9 会计项目title of account
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_xnai 会计薄||帐薄account-book
l5l>d62 AiD[SR ~|wbP6</:- Ax !+P\\2~ 营业报告书||损益计算表account of budiness||business report
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1}AI u?sVcD[ As+t##gN 借贷细帐||交验帐account rendered
+ [Hh,I7 5*[2yKsTi WyP W* -,K! 明细帐account stated
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L[/4 与…银行开立一户头to open an account with
;[RZ0Uy= ,lCgQ0}< 5Sk W-+$ LJoGpr8 与…银行建立交易to keep account with
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'? 9n}p;3{f !x'/9^i~v 继续记帐to keep account
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}f9JNf$ 与…有交易to have an account with
l7De6A" MQin"\ V]90 H(Eh c 作成会计帐||有往来帐项to make out an account with
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TDF" #pcP! 清算||清理债务to make up an account
5E notp[ XV^1tX>f{ TwgrRtj' ,!U=|c"k) 清洁帐目||与…停止交易to close ones account with
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P (S>=,Y& @gG<le6 结帐to close an account
bu51$s?B [|l?2j\ K(q-?n`< H'HSD,>( 清理未付款to ask an account||to demand an account
MeUaTJFEB hdVdcnM zz& ?{vJ NssELMtF!g 结清差额to balance the account with
/JT#^Y : "1XPr : >>@rF , <^$<#Kd 清算to settle an account||to liquidate an account||to square an account
B,{K*-7)MX +a*tO@HG Qca&E`~Q )&!&AlLn 审查帐目||监查帐目to audit an account
u7=U^}# __.+s32SS$ A,4fEmWM NQ6sGL 检查帐目to examine an account
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_E!i 转入A的帐户to charge the amount to As account
=W'Ae,& mrw=T. SCz318n o>VVsH 以计帐方式付款to pay on account
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c"` Sm5H_m! Q 7?#=N? /Sh#_\x 代理某人||为某人on ones account||on account of one
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@C8 @/31IOIV]` =y-@AU8 为自己计算||独立帐目on ones own account
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pJtex^{!: U-3i 由某人收益并负风险on ones account and risk||for ones account and risk
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[. 5bgs*.s 7K98#;a)5 $\U4hHOo 由某人负担for ones account||for account of one
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E5 T]c%!&^_ %xyou:~0zs Kh_Lp$'0uM 按某人指示||列入某人帐户by order and for account of one
;N?]eM}yf #NryLE!/ :w^Ed%>y7 =aTv! 8</ 列入5月份帐目for May account
A nX%[W " 1bn^.768l N <Xq]!
K- ?o|f': 编入某中帐项下to pass to the account of||to place to the account of
jJPGrkr Xx>X5Fy =D<PV
Go9 %Da1(bBh 寄出清算书to send in an account||to send in render an account
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8"b(. 2|*JSU.I 支票薄cheque book
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NdD`Hn- 支票陈票人cheque drawer
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持票人cheque holder
8&qZ0GLaT %UERc{~o*, `ux{;4q #PH~1`vl 不记名支票cheque to bearer||bearer cheque
n|R J;d30Q st:`y=F_ 67G?K;)e AW!?"xdZ 记名支票||认人支票cheque to order
|8l<$J :2rZcoNb. q(.sq12<<W I%j|D#qY:T 到期支票antedated cheque
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@ 7`zHX&-W xRzFlay8 1Vrh4g.l 未到期支票postdated cheque
koZ*+VP= Vr`R>S,- ~-_kM EIf5(/jo 保付支票certified cheque
,*&:2o_r c4^ks&)' C.Kh[V\Ut -w}]fb2Q> 未获兑现支票,退票returned cheque
lhAX;s&9 8pIP P3x= 8_# 'MUv5Th 横线支票crossed cheque
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jjw`Dto& DEG[Z7Ju .oYl-.E>& 普通横线general crossing
vNV/eB8#S 4:$4u@ Xqg@ e:g ([T>.s 特别横线special crossing
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42{Ew8 空白支票blank cheque
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6}r#\ 失效支票,过期支票stale cheque
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oD`=I*< A!s`[2 Z 普通支票open cheque
ddJQC|xR} !;&p"E|b# jaTh^L ,&]S(|2%>t 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
+%zAQeb >Wm`v.- b#uL?f [;4g 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
.0S~872 #|Y5,a,{ [-65PC4aN W98i[Q9A7 支票换现金||兑现to cash a cheque
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Z\ 清理票款to clear a cheque
kw>v:F<M >BR(Wd. 3c#BKHNC q-[@$9AS 保证兑现to certify a cheque
m'Amli@[ nOt&pq7 _GXk0Ia3` HmiR.e%<b 填写支票数额to fill up a cheque
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y?[ v=j*U .f*4T4eR- h;C5hU4P 支票上划线to cross a cheque
oibsh(J3 j@W.&- _ bZnuNYty75 r54&XE]O 开发支票to make out a cheque
%824Cqdc u!!Y=!y*< <6EeD5{* PXK7b2fE. 签发支票,开立支票to draw a cheque||to issue a cheque
o1-m1 <ft #+:9T/*>0 =}lh_ gQ o] 透支支票to overdraw a cheque
O!mvJD :=}US}H$ X\`_3= >QjAoDVX? 背书支票to endorse a cheque
Qiua (X $=Q6 bV(Y`g HFKfkAl 请付票款||清付票款to pay a cheque||to honour a cheque
H35S#+KX LIS)(X<]? S/}2; \Xm J4QXz[dG 支票退票to dishonour a cheque
ta35 K" ))R5(R \.C+ue ~T ]m>A! 拒付支票to refuse a cheque
P?8GV%0$ w&$`cD 1%EBd%`# )jU)_To 拒付支票to stop payment of a cheque
ql<i] Y VYu~26Zr #Vl 0.l3 EqyeJq . 提示要求付款to present for payment
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3C,L ZW-yP2 b o0^3]Z 见票即付持票人payable to bearer
2VF%@p k'gh +awW3^1Ed )i~cr2Hk 支付指定人payable to order
?Eg(Gu.J 6BY-^"W5` $"`- ^ {s)+R[?m<o 已过期||无效out of date||stale
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%n1 r>dwDBE J cg,#@ !zuxz 请给出票人R/D||refer to drawer
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9} 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
s4G|_== $i&e[O7T; 3j,Q`+l/6d F
;{n"3< 文字与数字不一致words and figures differ
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o% 09dK0H3( 支票
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cYFiJJLG] 时间已过account closed
(>F%UY =2[7
E z|=}1;(. c#a@n 4 更改处应加盖印章alterations require initials
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时间已过effects not cleared
N U|d 6Pnk5ps }h =jSb'Vu| &F\? 停止付款payment stopped
}MRd@ 0-?! O_$m!5ug ElS 9?Q+ cj+ FRG~u 支票毁损cheque mutilated
5Ycco,x *&?c(JU;< MxWy*|J} t>1Z\lE\" 汇款||寄钱to remit||to send money
=3q/F7- jZh';M8" -`<kCW" ]d,S749(s 寄票供取款||支票支付to send a cheque for payment
qP{/[uj[K i-bJS6 M>&%(4K /3eKN 寄款人a remitter
O<96/a' V+Cwzc^j /J04^6 BDVHol*g 收款人a remittee
4Fp0ZVT ,Vh.T&X5 T32+3wb"I W5?yy>S6N 国外汇票foreign Bill
h.-@ F fQL"O}Z /rq VB|M q6_u@:3u 国内汇票inland Bill
RY c!~Wh~Y 9so6WIWc p!sWYui Mu{;vf|j 跟单汇票documentary bill
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*+~9%8p }b=}uiR# 0$7s^?G0 H|R
T?Q 空头汇票accommodation bill
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h>mHW3 h3*Zfl<] p"l3e9&'j w"OP8KA:^T 原始汇票original bill
ua5OGx (T!9SU TJ:]SB S+'rG+NJ 改写||换新票据renewed bill
Ps%qfL\ Nluv/?< uL3Eq>~x vC1v"L;[o/ 即期汇票sight bill||bill on demand
KN tt
x9x E& 5aln>1x>hn ]u4Hk?j~< …days after date||…days after date…日后付款
EhO|~A*R yU8{i&w4 h$.:Uj8/ %{/%mJoX …months after date||…months after date…月后付款
=JKv:</.G cs1l~bl 1gmt2>#v% Ee@4 %/v 见票后…日付款…days after sight||…days sight
)(tM/r4`c& '=1KVE^Fk TQ{Han! 6_d.Yfbq 见票后…月付款…months after sight||…months sight
jS+AGE?5e c%[#~;E ithewup /}Lt,9 同组票据set of bills
] )F7) 3/b;7\M :.?gHF.? Pt&(npjN, 单张汇票sola of exchange||sole of exchange
b8%C*r7 >[Ye rHf&:~ Kh4$ wwn 远期汇票usance bill||bill at usance
m!W3Cwz\& zfc3)7 lj{VL}R 0b/ WpP 长期汇票long bill
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BW *dvDap|8W u5~Ns&o&N 短期汇票short bill
8E8N6 DhX#E& 2_ :n I+!:K|^ 逾期汇票overdue bill
e#,~,W.H [kqYfY?K 7T"XPV|W6 (ewe"N+ 宽限日期days of grace
5C"QE8R o .<z!3O&L r?CI)Y; !r`, =jK" 电汇telegraphic transfer (T.T)
7HVZZ!>~ `\X+ Ud| YPzU-:3 V97,1` 邮汇postal order||postal note (Am.)||post office order||money order
4O:W#bx I+ es8 \`, [)` pDQ}* 本票promissory note (P/N)
}<z_Q_b+e x+]!m/ S!PzLTc /T,Z>R 押汇负责书||押汇保证书letter of hypothecation
t8+_/BXv NxVw!TsR 7 Sa1;%R 66#" 副保||抵押品||付属担保物collateral security
Cda!Mk: ~2d:Q6 ?:|-
Dq, m=Q[\.Ra 担保书trust receipt||letter of indemnity
:L_BG)dM pq:7F @$"L:1_ v`V7OD#:j] 承兑||认付acceptance
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:k,dv AF43$6KZP$ 单张承兑general acceptance
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BrB \@}#Gez 有条件承兑qualified acceptance
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H, ^v9|%^ug NNG}M(/V VD4C::J 附条件认付conditional acceptance
}X;U|]d Dml*T(WM> s cdtWA IMnP[WA! 部分认付partial acceptance
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