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。
'jye* 会计报表statement of account
)vuIO(8F# |=:hUp Jp #|=lU4Bf MvaX>n!o 往来帐目account current
n(SeJk%>9 z;N`jqo rD !GEU um( xZ6&m 现在往来帐||存款额current accout
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1M!.)5 S&J5QZjC j|XL$Q qc';< 销货帐account sales
sx' eu;S Q=#FvsF#z3 95ix~cH3q kcMg`pJ4< 共同计算帐项joint account
QDb8W*&< 9}a&:QTHR *|;`Gp QDKY7"H 未决帐项outstanding account
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aH_FBY $
IdU <B @z>V 贷方帐项credit account||creditor account
M<Dvhy[ _({wJ$aYC nD!t*P U% ?+N 借方帐项debit account||debtor account
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l=#b7rBP 应付帐||应付未付帐account payable
m5,&;~ ,V zbKx, jI<_(T {L7+lz 应收帐||应收未收帐account receivable
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SYnb T!^v^m@>y R+.kwq3CED ,8!'jE[d 新交易||新帐new account
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]a[2QQ+g 未决帐||老帐old account
C+dz0u3s 4`Jf_C 8;,|z%rS" <KI>:@|Sc 现金帐cash account
<KE%|6oER C@pn4[jTl =CjWPZShV 0+.<BOcW5 流水帐running account
5Z=GFKf| ZzP&Zrm bh3yH>Zns Kp;a(D 暂记帐||未定帐suspense account
'Axe:8LA' G6xNR T#vY(d DUg[L 过期帐||延滞帐overdue account||pastdue account
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g /wkrfYRs 6:Y2z!MLO 杂项帐户sundry account
`_BmVms BQs\!~Ux2 K1&t>2=% #CW{y?= 详细帐单||明细表detail account
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!~ 呆帐bad account
vZ^U]h V %:sP #BQM !JVv`YN S@TfZ3Go| 会计项目title of account
['3E'q,4& Z&7Yl(| }j!C+i pOhjq#} 会计薄||帐薄account-book
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W+s *)vy%\ O[p c$Pi 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
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Z c6iFha;db 明细帐account stated
Ylgr]?Db* itcM-? %zhSSB=BJ [jGE{<Je 与…银行开立一户头to open an account with
;*d?Qe: Q!I><u n;~'W*Ln0 /J(~NGT 与…银行建立交易to keep account with
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iP1yy5T 继续记帐to keep account
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U ^S)t;t@x Z|A+\#' Digx#'#jf 与…有交易to have an account with
ME.!l6lm\ _{GD\Ai_W n;QFy5HB8 pIKfTkSqH 作成会计帐||有往来帐项to make out an account with
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1b 清算||清理债务to make up an account
EOS[MjX+J tg9{(_t/W r?pN-x$M= jHV)
TBr 清洁帐目||与…停止交易to close ones account with
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} "#h/sAIs }*vE/W 结帐to close an account
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28s<i` aPX'CG4m 清理未付款to ask an account||to demand an account
&G?w*w_n } V"A;5j` db>"2EE j@4]0o 结清差额to balance the account with
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y[_vu 4{0vdpo3F 清算to settle an account||to liquidate an account||to square an account
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W 6 QoMa+QTuc 审查帐目||监查帐目to audit an account
|lyspD Rhw+~gd*F %H3iX^}* }^*`&Lh 检查帐目to examine an account
f{|n/j;n=C pezfB{x? gyU=v{]. 5JG`FRW! 转入A的帐户to charge the amount to As account
gRZ!=z[& }|RL6p-/' q77Iq0VR L:.Rv0XT 以计帐方式付款to pay on account
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l .m # 0;%\L :,O Z5`V\$ 代理某人||为某人on ones account||on account of one
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Yfy";C7X g9IIC5 q35=_'\W 为自己计算||独立帐目on ones own account
TjpAJW@- v7@*dg rY$wC% gUiZv8C 由某人收益并负风险on ones account and risk||for ones account and risk
*~.'lE%[U aED73:b D<[kbt5^7 ,<TJh[TzC6 由某人负担for ones account||for account of one
~SXqhX-` vpdT2/F $]a*ZHd;2& "DRiJ.|APs 按某人指示||列入某人帐户by order and for account of one
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&_`bZH DH.CAV 列入5月份帐目for May account
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rgEN~e' wid nr&9\lG]G 编入某中帐项下to pass to the account of||to place to the account of
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^o= )1<GSr9 寄出清算书to send in an account||to send in render an account
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?O9| 41+@!`z7 支票薄cheque book
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w LfvRH?<W g c<Y?a- o%$R`; 支票陈票人cheque drawer
;rXZ?" c2PBYFCyC ;NGSJfn f2ck=3 持票人cheque holder
`/(9#E 6s$h _$[X "}0)~,{xB 1.nYT* 不记名支票cheque to bearer||bearer cheque
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Gf@Z&+ mzf^`/NO 记名支票||认人支票cheque to order
M2A_T.F=H A=np?wc %~N| RSec 4u1au1
c 到期支票antedated cheque
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cY|@s?3NND #_: %Yd _ujhD 未到期支票postdated cheque
mC'<Ov<eJ ?%b#FXA <"7Wb"+ W}WDj: 保付支票certified cheque
M[0NB2`Wp q oz[x SYgkYR D#d/?\2 未获兑现支票,退票returned cheque
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zSBR_N51 6N/6WrQEeg ]'0}fuV 横线支票crossed cheque
-e_pw,5c ' es\Fn#?O zTw<9 Nf xqv&^,ic 普通横线general crossing
%D`j3cEp@ Z 3-=TN SjvSnb_3 -CTLQyj) 特别横线special crossing
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Wwy: 空白支票blank cheque
+[[^W;<.l I-W,C&J> {wf5HA /LLo7" 失效支票,过期支票stale cheque
H2yPVJ\Y)" U(hIT9 <_SdW 5BF< )~ ^`[` 普通支票open cheque
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
)eH?3"" {v2[x W sl)]yCD|5 "!:)qVL^ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
12l1u[TlS U XOf hwSxdT6 43*;" w= 支票换现金||兑现to cash a cheque
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A 清理票款to clear a cheque
VL$?vI' )qRE['M %Lp#2?* 88l{M[B2 保证兑现to certify a cheque
,hCbx#h {z@a{L:SC }&^1")2t {#z[iiB 填写支票数额to fill up a cheque
*~d<]U5h wNMA)S 4H`B]Zt7 zG<>-?q~' 支票上划线to cross a cheque
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vH m(CsO|pz 开发支票to make out a cheque
Gyc_B U}GO* + -5@hU8B'a b\H,+|iK 签发支票,开立支票to draw a cheque||to issue a cheque
,W>-MPJn[8 SGpe \P ]k [2ri=lf, fbkAu 透支支票to overdraw a cheque
!)(To }S}%4c> DK|/|C}6 QfL8@W~e 背书支票to endorse a cheque
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5 <4N E)!# kE1k@h#/ 请付票款||清付票款to pay a cheque||to honour a cheque
AA}+37@2I X|y0pH:S wYh]3 }+F@A`Bm& 支票退票to dishonour a cheque
vX$|/74 ucUuhS5 q0@b d2} sfsK[c5bm 拒付支票to refuse a cheque
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VzF'F \M~uNWv| ^%qQ)>I=j 拒付支票to stop payment of a cheque
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r` /km0[M u89Q2\z~"M dDl_Pyg4K 提示要求付款to present for payment
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xBQX 见票即付持票人payable to bearer
4!Lj\.!$ 2 y&k LqS_%6^ *?o 'sTH 支付指定人payable to order
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:` isz-MP$:K5 已过期||无效out of date||stale
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i2: 请给出票人R/D||refer to drawer
svMu85z :v^Od W }q:4Zh'l! "f-HOd\= 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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^ Q=^TKsu 文字与数字不一致words and figures differ
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z!)@`? 支票
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v+'*.Iv: 时间已过account closed
KuMH,rXF 2FEi-m} Bm&6 c=p!2jJ1K~ 更改处应加盖印章alterations require initials
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j-t" 时间已过effects not cleared
y_2B@cj o>HGfr,N U"L-1]L W?du ] 停止付款payment stopped
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o 1tl qw 支票毁损cheque mutilated
6u{%jSA>D\ %Hu.FS5' 7nZ3u_~ ~Jlq.S' 汇款||寄钱to remit||to send money
uS!V_] 593!;2/@ 0+AMN- T/jxsIt3 寄票供取款||支票支付to send a cheque for payment
X#o;`QM vILgM\or <Ik5S1<h$H )#sN#ZR$ 寄款人a remitter
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^#?~ N]&hw&R{Q 收款人a remittee
co'qVsOiH vgi`.hk ^cuH\&&7 zbfe=J4c 国外汇票foreign Bill
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9 CjJ n UU '9 S`vw<u4t 国内汇票inland Bill
qJR8fQ !e('T@^u6u /9| 2uw` ?F~0\T,7 跟单汇票documentary bill
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Za 空头汇票accommodation bill
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Y]<1M>.g rym*W\AWx 2~hQ |C>\ku* 原始汇票original bill
MI~QXy, ]NKz5[9D 1 K] jJ?G7Q5l 改写||换新票据renewed bill
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mFE7#OM +y][s{A %m$t'? 即期汇票sight bill||bill on demand
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s%'\} X"%eRW&qu/ Y>K8^GS …days after date||…days after date…日后付款
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e)E38 ~!_UDD …months after date||…months after date…月后付款
2t7=GA+j DXK\3vf Ot B&}lYo {<i(aq? 见票后…日付款…days after sight||…days sight
y/+y |.Xg u2*."W\ 1119Y eL =HMuAUa. 见票后…月付款…months after sight||…months sight
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A \Z _br 同组票据set of bills
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GTm: cN)noGkp -U@ycx|r u#0EZ2># 单张汇票sola of exchange||sole of exchange
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9" 远期汇票usance bill||bill at usance
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5R O_)G< 长期汇票long bill
6Ou[t6 9Oc(Gl5az =z2g}X e'dZ2;X$zo 短期汇票short bill
T28Q(\C:} iR4!X() Evq^c5n>{ (%|L23 逾期汇票overdue bill
uNe5Mv|} xwG=&+66 ?qwTOi B'\^[ 宽限日期days of grace
T-pes1Wu BE/#=$wPjM [xiZkV([ 6tXx--Nh 电汇telegraphic transfer (T.T)
:eqDEmr> iK{ a9pt -miWXEe@l 7)sEW#d! 邮汇postal order||postal note (Am.)||post office order||money order
"HTp1 VR/7CI4= lquY_lrri kBYZNjSz 本票promissory note (P/N)
@D_=MtF< $PA=7`\MP/ ;=piJ%k Onoi ^MDy 押汇负责书||押汇保证书letter of hypothecation
B,?Fjot#m N8.K[ m $
)ps~ X6s6fu; 副保||抵押品||付属担保物collateral security
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A> VF1)dd 9{bG @g |r*btyOJk 担保书trust receipt||letter of indemnity
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O1X+ Kr $R " Cw1Jl5OVZ /HR9(j6 承兑||认付acceptance
1(6B|w5+ ^znj J\ nHxos`Qx .),%S} 单张承兑general acceptance
\,jrug<C$^ MJ^NRT0?b ,|SO'dG |/K+tH 有条件承兑qualified acceptance
6kH47Yc? .ruGS.nS4 Ezw(J[).C Z'c{4b`N 附条件认付conditional acceptance
t/z]KdK P .sNUU 3xSC ZzfGs #q. Q tDz 部分认付partial acceptance
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