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。
-UTTJnu^ 会计报表statement of account
T~&9/%$F oQsls9t hXF#KVqx -chk\75 往来帐目account current
BAy]&q|. !Z0p94L p bRU" LBCat=d< 现在往来帐||存款额current accout
hoJ{C 0 klUW_d- "}91wfG9 ysHmi{V~ 销货帐account sales
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mrc% 6Ri # Vq"Cf xD|/98 共同计算帐项joint account
aC2cyUuaN VH>?%aL X3# AYn, *|OP>N 未决帐项outstanding account
Pr>Pxs r& Zo12F**{ @+iO0?f iUH{rh! 贷方帐项credit account||creditor account
q3SYlL'a v \xuq` vc r5 udld[f. 借方帐项debit account||debtor account
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WKcO& |^&j'k+A 应付帐||应付未付帐account payable
FxK2 1 JGZxNUr^ Q,AM<\S ue/GB+U 应收帐||应收未收帐account receivable
0QakFt X~#jx(0_ 7y/Pch cD!yd^QE 新交易||新帐new account
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REC eG
F{.] 未决帐||老帐old account
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n}f*>Mn 现金帐cash account
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d v})-: 流水帐running account
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>*"4Q 暂记帐||未定帐suspense account
L'KgB=5K&i X-mhz3Q&a }2 X" Wu\szI" 过期帐||延滞帐overdue account||pastdue account
*pOdM0AE "=/YPw^0 xGU~FU HAHLF+k 杂项帐户sundry account
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\) 详细帐单||明细表detail account
HK/T`p# BB)(#yoi +)cjW"9 4|EV`t}EV 呆帐bad account
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'w 会计项目title of account
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QsN%a>t -wi zUp 会计薄||帐薄account-book
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0b>2n4 b;AGw3SF %`F&,!d 营业报告书||损益计算表account of budiness||business report
F6vN{FI 4,yS7l Z}E.s@w L]_1z 借贷细帐||交验帐account rendered
:K#z~#n @ 7WWoy 5VXI/Lw# G5R"5d' 明细帐account stated
x9NcIa9 <%~`!n,t0 gFx2\QV (C=.&',P 与…银行开立一户头to open an account with
I<["ko,t@? 9|}u"jJB%E 2^*a$OJ Jh)x_&R&Q 与…银行建立交易to keep account with
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GW[g!66^ 继续记帐to keep account
uq~Z 8pEiU/V .>.B YKk*QcAn 与…有交易to have an account with
X:ck =jWcD{;1I} ;B,6v P# !pwY@}oL 作成会计帐||有往来帐项to make out an account with
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Rx}*I00 t\/i9CBn 清算||清理债务to make up an account
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g ^)| !nd 清洁帐目||与…停止交易to close ones account with
+;ILj<!Z7 9MI~yIt`L |lnMT)^D iFypKpHg~ 结帐to close an account
de&*#O5 LxcC5/@\~( )U?O4| \P S>!
YBzm&X 清理未付款to ask an account||to demand an account
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VN5UJ!$?J fH#*r|~ 9;L5#/E 结清差额to balance the account with
Exy|^Dr0 =F B[<% $P{|^ou3a# A$H;2T5N 清算to settle an account||to liquidate an account||to square an account
b#17N2xkT +kMVl_`V &"h 9Awn2 2!7)7wlj0 审查帐目||监查帐目to audit an account
3[RP:W@% yqY nd<K4 \E!a=cL! ;F/yS2p 检查帐目to examine an account
0G=bu5 GmONhh(k S-4C>gM ;aY.CgX 转入A的帐户to charge the amount to As account
6ojEEM _gGI&0(VM ,"@Tm01os G~ldU:
? 以计帐方式付款to pay on account
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Qz_,vTk qId-v =L 代理某人||为某人on ones account||on account of one
C,;hNg[ >R9_; l$1z%|I j.b7<Vr4; 为自己计算||独立帐目on ones own account
"\n,vNk `ZC{<eVJ}= 4GiHp7Y&A D^[}:O{ 由某人收益并负风险on ones account and risk||for ones account and risk
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Mx ZSBa+3;z {Xc^-A[~ @AvDV$F 由某人负担for ones account||for account of one
N y\c>$z 7eM:YqT/# ~=!d>f~U (Ov{gj^ 按某人指示||列入某人帐户by order and for account of one
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8##)tS(y o:p6[SGd n O^m >I~$h, 列入5月份帐目for May account
;T9u$4< &V.\Svm8] FR7DuH/f) &pL.hM^ 编入某中帐项下to pass to the account of||to place to the account of
9i&(VzY[= $,/;QP} *Y4[YnkPE ')bas#=uP 寄出清算书to send in an account||to send in render an account
rzR=% > z vM=k-Ec MM+xm{4l M_:_(y>l 支票薄cheque book
xbN)z sULCYiT|Hn ?)Psf/ ?$ft3p} 支票陈票人cheque drawer
0`LR!X jo7`DDb v>p UVM j56#KNAha 持票人cheque holder
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d| x)wlp{rLf (O&R-5m 不记名支票cheque to bearer||bearer cheque
4TPAD)C I3ZlKI Gr&)5hm$ -
L.U4x 记名支票||认人支票cheque to order
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"T 到期支票antedated cheque
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f 未到期支票postdated cheque
~6<'cun@x dN8@ 0AMSf aX)k(*| +9tm9<F8 保付支票certified cheque
s`Y8&e.Yr J&B>"s, ;Nd,K
C0k <kmH^viX 未获兑现支票,退票returned cheque
*ommU(r8 P2j"L#% b_'VWd:am }.L\O]~{ 横线支票crossed cheque
&e-MOM2& dr54D ^#V7\;v$G &&Uc%vIN 普通横线general crossing
*(?tf{ >" z$p@7 (>LJv |wn +s`H
Tf 特别横线special crossing
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/! 空白支票blank cheque
68!W~%?pR 0-=PP@W mBQp#-1\ ;%wY fq~P 失效支票,过期支票stale cheque
&>YdX$8x :Sd"~\N+ 4GL-3e c9
&LKJ6 普通支票open cheque
@[s+5_9nk cD6T4 G2,9$8qE kwM1f=!- 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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W`d\A3v 3jJd)C R ##+f/Fxym 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
$Y\-X<gRH (Cc!Iw'0M (H_YYZ3ZX gQ0W>\xz 支票换现金||兑现to cash a cheque
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Ro@! _'.YC<; 清理票款to clear a cheque
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&E- 保证兑现to certify a cheque
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A ? 填写支票数额to fill up a cheque
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支票上划线to cross a cheque
oE;SZ"$x k/`WfSM\. 6%^9`|3 h%0FKi^ 开发支票to make out a cheque
(TF;+FRW yf/c 1%^d<%,] zfBaB0 P 签发支票,开立支票to draw a cheque||to issue a cheque
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a}8Bu ,xzSFs>2 透支支票to overdraw a cheque
mi>CHa+$ E979qKl X^%E"{!nU )2YZ [~3 背书支票to endorse a cheque
"+BNas^rF D$vP&7pOr4 >7Y6NAwY (e~vrSk+)~ 请付票款||清付票款to pay a cheque||to honour a cheque
"x"y3v' W4ygJL7 6 H"n@=DMLm #R#o/@| 支票退票to dishonour a cheque
Sd\+f6x LL}b]B[ Zi4Ektj2 |Ox!tvyr 拒付支票to refuse a cheque
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y 拒付支票to stop payment of a cheque
bpv?$j-j z!0}Kj g218%i }8\"oA6 提示要求付款to present for payment
L[LgQ7esQ 'aAay*1 {R{Io| LqOjVQxz 见票即付持票人payable to bearer
OD~TWT_ +P//p$pE Z9+xB"q2 t&^cYPRfY' 支付指定人payable to order
I8]q~Q<-P puPYM" OM4q/!)A] %x5zs ]4^ 已过期||无效out of date||stale
|AS`MsbI9 :87HXz6]jS #]_S)_Z- aDreN*n 请给出票人R/D||refer to drawer
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]|D }ippi6b:r 7lJs{$
P 5(}Qg9% 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
Wt8=j1> rdY/QvP0= AWqc?K@ oP 0ZJK&; 文字与数字不一致words and figures differ
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vDA 支票
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faJ>,^V# 时间已过account closed
ktMUTL(B HN j6Iw a!?&8$^< k.dQ;v} 更改处应加盖印章alterations require initials
|##rs Nsd7?|@HI CaV>\E) w&E*{{otJ + mqz)-x
eK]$8l|LI 时间已过effects not cleared
ZGHh!Ds; bR*/d-v^ w'-J24>= |k-IY]6 停止付款payment stopped
=%Yw;%0)Y +l,6}tV9 1D pRm( V`7^v: 支票毁损cheque mutilated
1 iWe&I: F|seBBu nU6WT | 52L* :|b 汇款||寄钱to remit||to send money
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*YI>Q@F9 h"-}BjL KC`~\sYRN] 寄票供取款||支票支付to send a cheque for payment
W,[b:[~v xg>AW Q \~YyY'J o.Jq1$)~y 寄款人a remitter
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p*{S 3u 收款人a remittee
R4R SXV Fk 5; 6}RRrYL7I bLHj<AX#>| 国外汇票foreign Bill
mN9Uyz5G M_4:~&N$ ``:AF: ?xTh}Sky 国内汇票inland Bill
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#rdMh MZ8jL,a^ ly{Q>MBM 跟单汇票documentary bill
zMXlLRC0 A-"}aCmik 3>`CZ]ip} '|\et aD
空头汇票accommodation bill
0V:DeX$bZ kUdl2["MZ `y26OYo LE|*Je3a 原始汇票original bill
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nVTCbV 改写||换新票据renewed bill
_V9 O,"DDc sp0j2<$a C(7Y5\"P xF+a.gAIb 即期汇票sight bill||bill on demand
2ja@NT .=VtMi$n $=c79Al( %("Bq"Q8 …days after date||…days after date…日后付款
\qrSJ=}t ~9:ILCfX *hHy>(* C^hHt,& …months after date||…months after date…月后付款
,=9e]pQ \k=.w "rj qDpH &?@gUk74" 见票后…日付款…days after sight||…days sight
P~)ndaQ y=H^U. R|%R-J] #nE%.k|R~ 见票后…月付款…months after sight||…months sight
0 gyg x*~a{M,h
\;?=h &AMW?vO 同组票据set of bills
JeR8Mb FT1h\K|a 0,T'z, >+[uV^2[ 单张汇票sola of exchange||sole of exchange
Ty"OJ FTy`#*7Ul VOYuog 5o AQ!FJ(X( 远期汇票usance bill||bill at usance
l_lm)'ag ?I` BbT} v5|X=
B>&> 8+&] q#W3 长期汇票long bill
#rZk&q B/i` c3gy{:lb U}xQUFT| 短期汇票short bill
zX-6]j; "+REv_: `L(AvSR 3U&QonCV 逾期汇票overdue bill
rSIb1zJ <}RU37,W ()}B]? ;SzOa7 宽限日期days of grace
ZhKYoPIq `x"0 x@F"ZiYD@O uf*sI 电汇telegraphic transfer (T.T)
^;3z9}9 yA%(!v5UT uc?QS~H&w td@F%* 邮汇postal order||postal note (Am.)||post office order||money order
>Au]S` A/W-'%+` "HW~|M7>( kb?QQ\e 本票promissory note (P/N)
C#X0Cn0ln K1Tq7/N R/
7G +]Oq{v:e 押汇负责书||押汇保证书letter of hypothecation
Z8$@}|jN Ga-AhP (=${@=!z tw8@&8" 副保||抵押品||付属担保物collateral security
YMG{xGPtM /vFw5KUu ^5biD9>M byM/LE7) 担保书trust receipt||letter of indemnity
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5NkjhP~Z guv)[:cd; AigL:4[ 承兑||认付acceptance
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E[IDmp I<*U^e "k\W2,q[ 单张承兑general acceptance
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vBd^=O 有条件承兑qualified acceptance
$kJvPwRO E.?|L-fy g% :Q86u "])X0z yM 附条件认付conditional acceptance
u >H^bCXI }U'fPYYi8 ]yN]^%PYH i% k`/X; 部分认付partial acceptance
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