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。
i5Ggf"![ 会计报表statement of account
=cI(d , fhiM U8(& M3\AY30L HJ"GnZp< 往来帐目account current
(QEG4&9 K+eM x5Bk/e' _6Sp QW 现在往来帐||存款额current accout
)9g2D`a4 (.:e,l{U% /^ts9: h p1Bi 销货帐account sales
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-\ J.a]K[ci 共同计算帐项joint account
O.? JmE 6nn*]|7 t@(HF-4~= U^PgG|0N 未决帐项outstanding account
5P2K5,o|n~ F?0Ykjh3 yi[x}ffdE hrk r'3lv 贷方帐项credit account||creditor account
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H zLQx%Yg! _`X:jj> P \I|, 借方帐项debit account||debtor account
>P(.:_^p *~`(RV Ry&6p>- P}iE+Z3 应付帐||应付未付帐account payable
7GGUV A/(a`"mK|' ?dTD\)%A 9c],<;{' 应收帐||应收未收帐account receivable
x`s>*^ _1^'(5f$ #yen8SskB )oZ dj` 新交易||新帐new account
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HW|IILFB 7)m9"InDI :UdF 未决帐||老帐old account
Bvj0^fSm reVgqYp{{- (H]AR8%W 1YA% -~ 现金帐cash account
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c $]1=\I 58K5ZZG 流水帐running account
k9R9Nz|J J4utIGF B!yr!DWv kza5ab 暂记帐||未定帐suspense account
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>4 j pOp. 0V]s:S 过期帐||延滞帐overdue account||pastdue account
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EX>"E iE{&*.q_}> B *vM0 杂项帐户sundry account
E4!Fupkpf Jwp7gYZ ,[Fb[#Qqb u>$t' 详细帐单||明细表detail account
*VeRVaBl /=h` L, }Lv;! 5r_|yu 呆帐bad account
aT<q=DO R3!t$5HG HThcn1u~^b nm+s{ 会计项目title of account
mTh]PPo ca}2TT&t !c-*O<Y j4b4!^fV 会计薄||帐薄account-book
H[UlY?&+ Wf<LR3 bfO=;S]b! {U1m.30n 营业报告书||损益计算表account of budiness||business report
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借贷细帐||交验帐account rendered
'!$%> ||S 7Qsgys#/= ap~^Ty<> 2[CdZ(k]5 明细帐account stated
>Se,;cB'/] vI]N^j2% Df#l8YK# }`"6aM 与…银行开立一户头to open an account with
`"~%bS KYP!Rs/j. oRzi>rr Bj~+WwD)QR 与…银行建立交易to keep account with
D6^6}1WI go"Hf_ 0;ji65 g1o8._f. 继续记帐to keep account
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O[j N[yy M'C ;GI&lpKK 4aY|TN/| 与…有交易to have an account with
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Z`RU 作成会计帐||有往来帐项to make out an account with
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2mLh $\! 7 {6a 清算||清理债务to make up an account
c=+!>Z&i$G x=jK:3BF ^KELKv,_ 42{:G8 清洁帐目||与…停止交易to close ones account with
]cN1c} F3N6{ysK# h=%_Ao<x +'@Dz9:> 结帐to close an account
|a%Tp3Q~ C/&-l{7 S[T8T|_ -S+zmo8 清理未付款to ask an account||to demand an account
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ilva,WFa^ \r>6`-cs] (@}!0[[^ 结清差额to balance the account with
Pco'l#: }-3mPy(*% S/I /-Bp~ 'XBFv9& 清算to settle an account||to liquidate an account||to square an account
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uN 审查帐目||监查帐目to audit an account
-[DOe?T d&s9t;@= f0aKlhEC 2Q"K8=s 检查帐目to examine an account
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BIWWMg ")HFYqP>9 转入A的帐户to charge the amount to As account
*C=>X193U }I6vqG :TC@tM~Oy yqiq,=OvP 以计帐方式付款to pay on account
Sa`Xf\ r_;Nt g^ i&gNDx 1q1jZqno 代理某人||为某人on ones account||on account of one
fLm*1S|%\ r!a3\ep gH3vk $WS @<]Ekkg 为自己计算||独立帐目on ones own account
">jj SrK<fAkx [o5Hl^ yU}qOgXx 由某人收益并负风险on ones account and risk||for ones account and risk
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Lt( U\<?z Dw WYYa/,{9. P &e\)Z| 由某人负担for ones account||for account of one
tWa)_y a1y-3z w+E,INdi Yv!a88+A8M 按某人指示||列入某人帐户by order and for account of one
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iy 列入5月份帐目for May account
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'>ssqBnI Z//+Gw<' .:QLk&a,:, 编入某中帐项下to pass to the account of||to place to the account of
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~> #"\gLr_:m 寄出清算书to send in an account||to send in render an account
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%H&@^Tt a ~`\?"s: 支票薄cheque book
]4]6Qki aV|hCN~ Ix=}+K/ K[r^'P5m 支票陈票人cheque drawer
ssRbhlD/*1 =~H<Z LE+ ?ztkE62t $m1z-i;/ 持票人cheque holder
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不记名支票cheque to bearer||bearer cheque
HxK80mJ -pGE]nwDL a$" Hvrj w6GyBo{2O_ 记名支票||认人支票cheque to order
E5xzy/ZQ 4^~(Mh- Mw .=;3d~.] <_tT<5'[$u 到期支票antedated cheque
;y\IqiA{o cy3B({PLy L3 --r }O^zl# 未到期支票postdated cheque
D.Q=]jOs ,J>5:ht(6 o.G!7 $yYO_ZBiy 保付支票certified cheque
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` 7RCg` 5b[jRj6 ?$^2Umt0 -Sx\Xi"<o= 未获兑现支票,退票returned cheque
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!~&R"2/ +W\f(/ q0 横线支票crossed cheque
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$!(pF J}+6UlD 7cO n9fIE 普通横线general crossing
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` 特别横线special crossing
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)%J ?5cI' J<maQ6p 空白支票blank cheque
;Q[mL(1: 5HO9+i \lC g(J&m<I 失效支票,过期支票stale cheque
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qJh ~UjGSO)z} 普通支票open cheque
e\JojaV 9Fm"ei 78OIUNm` WjwLM2<nK7 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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PX 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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2. 支票换现金||兑现to cash a cheque
hk;7:G dwd:6.J( {aJJ`t L^4-5`gj 清理票款to clear a cheque
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z,bQQ;z9 2hQ>: !G}+E2fDA 保证兑现to certify a cheque
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pzgSg[| e$uiJNS2 填写支票数额to fill up a cheque
3lq Mucr g{9+O7q ^e>Wo7r lmSo8/%T 支票上划线to cross a cheque
,SiY;(b=\ 4T<Lgb lP!;3iJ B MqA`yvQm 开发支票to make out a cheque
^F"iP7 wL^%w9q- rf%7b8[v d/e|'MPX 签发支票,开立支票to draw a cheque||to issue a cheque
V$rlA'+1v 6q6FB @b3#X@e} okFvn; 透支支票to overdraw a cheque
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5F h}Wdh1.M3 背书支票to endorse a cheque
^+9sG$T_EV v^7LctcVm $CE[MZ&S :aIN9; 请付票款||清付票款to pay a cheque||to honour a cheque
[J0v&{)? q(5+xSg"gK hwDbs[: m G1IQ! 支票退票to dishonour a cheque
WmQ01v @i3bgx>_o pBC<u 9lo[&^< 拒付支票to refuse a cheque
iYbX HOp-P8z *AIEl"29 [;b=A 拒付支票to stop payment of a cheque
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/+P\O 提示要求付款to present for payment
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O;]?gj 1@ 见票即付持票人payable to bearer
m!OMrZ%)} )OsLrq/ mEuHl> yO>V/5` 支付指定人payable to order
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%E27.$E_ qsg>5E 已过期||无效out of date||stale
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2$ 请给出票人R/D||refer to drawer
swpnuuC- :a<hQ|p =<<3Pkv7@ |[cdri^?D 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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] <5Mrp"C[i 8t.dPy< 文字与数字不一致words and figures differ
qvLDfN !g0cC.' S@:B6](D$ E:VGji7s 支票
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Qp!Y.YnPd_ 时间已过account closed
_JOP[KHb ?B4#f!X $+:(f{Va* S]yvMj_? 更改处应加盖印章alterations require initials
T#iU+)-\% 2X@G" _F8T\f| U4wpjHg $ly0h
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lvufk VG| 时间已过effects not cleared
1-$P0 ,ZK]i CGk YhgUCF# r69WD
. 停止付款payment stopped
^"tqdeCb= <"I?jgo >}F? <JB /`R dQ<($ 支票毁损cheque mutilated
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] j<$R4A1 汇款||寄钱to remit||to send money
.S|-4}G(6 J<_ 1z':W) lS3 _Ild )[DpK=[N^p 寄票供取款||支票支付to send a cheque for payment
4qBY%1 :bw6 k 4sd-zl$Of O<a3DyUa; 寄款人a remitter
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q)SQ1 nCB[4 Nz @8 *(VbPp_H_ 收款人a remittee
G 4"lZM z9fNk% .9I_NG [EOMCH2Ki 国外汇票foreign Bill
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&c_4%y Zr R+QV iDR6?f P "DzGBu\ 国内汇票inland Bill
\y,;Cfl< 6DO0zNTY o5V`'[c K5+!(5V~ 跟单汇票documentary bill
=*[, *A r)%4-XeV F94V 5_[ wz)m{:b< 空头汇票accommodation bill
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_' 原始汇票original bill
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oNrEIgaA(+ 改写||换新票据renewed bill
%pd5w~VP `$f\ % ]C+eJ0"A Lq3(Z% 即期汇票sight bill||bill on demand
-Zttj /K F: f2s:< EP/&m|o|G 3s#|Y,{?6R …days after date||…days after date…日后付款
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9F/|` Hu[8HzJo $Gr4sh!cE …months after date||…months after date…月后付款
.Y+mwvLpRG 1w(<0Be YAX #O\, [>Ikitow 见票后…日付款…days after sight||…days sight
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@aE[#z 见票后…月付款…months after sight||…months sight
oB hL}r 2pVVoZV.< :zRB)hd wOD/Z8 同组票据set of bills
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A $Vd?K@W[h l6r%nHP@ 单张汇票sola of exchange||sole of exchange
yz54:q? O e0KAn /&y,vkZTT Pc di 远期汇票usance bill||bill at usance
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^XjvJa 长期汇票long bill
;,[EJR^CI PW(_yB; N^nDWK @y&h4^)z 短期汇票short bill
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\p arpJiG~JR 逾期汇票overdue bill
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uator gwkZk-f\p 2/a04qA# C5W- B8> 宽限日期days of grace
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Euz 电汇telegraphic transfer (T.T)
.1l[l5$ AmrJ_YP/t~ )aO!cQ{s ~h~r]tV*+ 邮汇postal order||postal note (Am.)||post office order||money order
sIQMUC[! $$)<(MP3 =r@ie
>*U _3g %F 本票promissory note (P/N)
}T^v7 LY eQ4B5B%j/x _s=Pk[e ))we\I__8 押汇负责书||押汇保证书letter of hypothecation
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9e~>,` p-ii($~} 副保||抵押品||付属担保物collateral security
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F M KE[Yb? Kk"B501 担保书trust receipt||letter of indemnity
gJ}'O4*b K<fq=:I3 S@rsQ@PA ,J4a~fPf 承兑||认付acceptance
I(r5\A= U#^:f7-$. 6!Ap;O^* >
& lg 单张承兑general acceptance
& m ";D Q(eQZx{ nD{;4$xP` 5=;I|l, 有条件承兑qualified acceptance
d%|#m) ]k%KTvX*G R^w >aZoJ FWx*&y~$ 附条件认付conditional acceptance
Ik2szXh[J X0J]6|du. [/`Hz]R EYj2h
.k 部分认付partial acceptance
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