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。
2nB{oF-Z 会计报表statement of account
bN>|4hS GbBz;ZV%z, q_h/zPuH' ">Y(0^^ 往来帐目account current
j g(cpo d $HFimU,V=0 KhNOxMZ wv&%09U 现在往来帐||存款额current accout
"jP{m;p dpB\= u 9kh@0 ""_%u'7t5I 销货帐account sales
0M;aTM <;zcz[~ Q;2n GFYHt!&[\ 共同计算帐项joint account
RJ$x{$r[ N7dI}ju !u=A9i! R9^RG-x 未决帐项outstanding account
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_'U(q\ri 42.y.LtZ T1YbF/M' 贷方帐项credit account||creditor account
Rj])c^ZA'* hixG/%aO w72\' n4DKLAl 借方帐项debit account||debtor account
]+@I]\S4 #;s5=aH Cd
TE~O<) O|Y~^:ny 应付帐||应付未付帐account payable
7tU=5@M9D ECLQqjB ]Jx_bs~g _"S1>s)X?j 应收帐||应收未收帐account receivable
t@3y9U$ v|; }}ol p!H'JNG c"`CvQO64 新交易||新帐new account
]"VxEpqhM eBg:[44V *n2le7 DY8w\1g" 未决帐||老帐old account
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vALH!Kh V-w{~ 现金帐cash account
#;F*rJ[XY ;.&k zzvJ 2#xz,RM. mD go@f 流水帐running account
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n>?eTlO3 \jHIjFwQ
暂记帐||未定帐suspense account
roHJ$~q? T6I$7F ,w$:=;i l1ViUY&Z 过期帐||延滞帐overdue account||pastdue account
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(s02 &W$s-qf". y5`$Aa4~ 杂项帐户sundry account
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|Vc 9UE)4*5 详细帐单||明细表detail account
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,V.Bzf%=O 呆帐bad account
,<!v!~Iy V[ 'lB.&t #-8%g{ pRGag~h|E 会计项目title of account
fOt?2Bh !6*m<#Qm q cGsx2 in#lpDa[ 会计薄||帐薄account-book
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:R0 K2!GpGZu 营业报告书||损益计算表account of budiness||business report
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zb 1}ws@hU 57[tUO s|!lw 借贷细帐||交验帐account rendered
fRomP-S f:KZP;/[c 6}>CPi# $tB `dDj 明细帐account stated
L-[A1#n \IO<V9^L Czb:nyRj sny$[!) 与…银行开立一户头to open an account with
jhH&}d9 ;C,t`( A\ r}V- ^5rB/y, 与…银行建立交易to keep account with
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s W?<<al* |./{,", 继续记帐to keep account
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1@ 与…有交易to have an account with
YT}ZLx i'p6# 9xaieR c'SjH".[ 作成会计帐||有往来帐项to make out an account with
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清算||清理债务to make up an account
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eB ^j7>Ul, 清洁帐目||与…停止交易to close ones account with
*R3^:Y& jwmPy)X|s\ sq{=TB{ %#TAz7 结帐to close an account
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,D HutQx Vp&"[rC_z ~rlPS#]o 清理未付款to ask an account||to demand an account
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n9T @*BVS'\ 结清差额to balance the account with
2`J#)f| '0v]?mM x27$h)R0v `#4q7v~>oe 清算to settle an account||to liquidate an account||to square an account
CbFO9q YRQ?:a{H Ffig0K+` Cd|rDa 审查帐目||监查帐目to audit an account
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检查帐目to examine an account
gts09{"}Y (t5vBUj 'EC0|IT)c Q w)U 转入A的帐户to charge the amount to As account
IV~5Y{(l kRV]`'u, ;@qQ^!g2 vI]V@il 以计帐方式付款to pay on account
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W$.>*O 代理某人||为某人on ones account||on account of one
F`>qg2wO ~( :$c3\ @(IA:6GN 2 SU 为自己计算||独立帐目on ones own account
`>=@Kc MAQ-'s@ -@Z9h)G| MzF,is 由某人收益并负风险on ones account and risk||for ones account and risk
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ys 由某人负担for ones account||for account of one
}(oWXwFb&W i!eY"|o 8 %p+:6kP5 3xgU=@!; 按某人指示||列入某人帐户by order and for account of one
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Y=,9 M 列入5月份帐目for May account
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8')a BZIU@^Q_Y[ ^!$=(jh. 编入某中帐项下to pass to the account of||to place to the account of
7Kpv fyL{ $ago j+e
s `JyI`@,! 寄出清算书to send in an account||to send in render an account
-s\R2_( js!C`]1 BU|)lU5)z +BE_t(%p" 支票薄cheque book
)1 QOA PKd'lo ru|*xNXKgC rr>6; 支票陈票人cheque drawer
\+&)9 !K *?A!`JpJn Df$~=A} eI%kxqc 持票人cheque holder
S;oRE'kk >_$_fB 3J8M0W &8I*N6p:%/ 不记名支票cheque to bearer||bearer cheque
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bDD29 yCkX+{ki bf.yA:~U 记名支票||认人支票cheque to order
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c^ "p+JME( o_5[}d 到期支票antedated cheque
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1Y 未到期支票postdated cheque
f8G<5_!K_ lXEnm-_ TX7dwmt)N tI5*0 保付支票certified cheque
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OX?E3 <8` [)il_3t ux,eY 未获兑现支票,退票returned cheque
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`?f<hIJoz 横线支票crossed cheque
D *IeG>% +;=>&XR0m 1&vR7z]* IkxoW:L 普通横线general crossing
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KD 特别横线special crossing
N vTp1kI] vZs~=nfi#| ltMcEv-d0 r;E5e]w*- 空白支票blank cheque
%!A-K1Z\D PWquu` "KSdC8MS s6#e?5J 失效支票,过期支票stale cheque
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s _H-Fm$Q [Z&<# - e2g`T{6M 普通支票open cheque
k_?~@G[I E*kZGHA <q Q@OUI Vr
;>Im 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
~QUN O~ [57`V&c5 P"Z1K5>2L ePxAZg$ `> 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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rFUd zAev@+.ld 支票换现金||兑现to cash a cheque
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uHg }_H\75Iv 清理票款to clear a cheque
K@:Ab'(P^| J aJ/|N _a_T`fE&de fZ^ad1o 保证兑现to certify a cheque
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. 填写支票数额to fill up a cheque
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TS NS;LFeGD 支票上划线to cross a cheque
jE8}Ho_#) 2 gca* (m=1yj9 ,DEcCHr, 开发支票to make out a cheque
'+'h^ }wI+eMr mX?t|:[b L|;sB=$'{ 签发支票,开立支票to draw a cheque||to issue a cheque
`DM)tm3&m W1ndb: L:Mjd47L 4$U^)\06W 透支支票to overdraw a cheque
pd.unEWwF Prc1U)nfo 'Z%1Ly^b #.C2_MN> 背书支票to endorse a cheque
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d 请付票款||清付票款to pay a cheque||to honour a cheque
;>F1?5P{ rfzzMV 6Tc!=lk 2U"2L^oKI 支票退票to dishonour a cheque
{>XoE % A5]yC\*zt oq|`;k ![J_6f}! 拒付支票to refuse a cheque
<:mK&quf >+>N/`BG rp2g./2 3-kL0Q[" 拒付支票to stop payment of a cheque
3UKd=YsJ 7r.~L xO,;4uE W5~!)Ec 提示要求付款to present for payment
,WM-%2z^4I H<P d& 4gWlSm) Q/*|ADoq 见票即付持票人payable to bearer
c++q5bg@) 0;`+e22 [,MK)7DU Kltqe5 支付指定人payable to order
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gCR >ffC?5+ 已过期||无效out of date||stale
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请给出票人R/D||refer to drawer
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M=SrZ,W 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
WN#2<XjG -w5sXnS |`{$Ego: Q~P|=* 文字与数字不一致words and figures differ
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\=xS?(v! 支票
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时间已过account closed
WW!-,d{{@ {y%@1q%" kc}|L9 >g@@ yR, 更改处应加盖印章alterations require initials
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DnW/q 时间已过effects not cleared
#TH(:I=[ wx!2/I> ,Tk53 " _5$L`& 停止付款payment stopped
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]|hkp& GxC\Nj# 8LXK3D}?3 s'IB{lJ9 支票毁损cheque mutilated
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s ;lhW6;oI' xj3{Ke`6 bT|-G2g7Z 汇款||寄钱to remit||to send money
pr,1pqiAf HW#@e kh ]v]:8>N R|
Uu 寄票供取款||支票支付to send a cheque for payment
`@vksjxu giW9b_ UQ@szE 6VJS
l%X 寄款人a remitter
l7IF9b$c K*4ib/'E a qG g2 9 %mzDmrzq 收款人a remittee
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8(w+h{ zvdIwV&oT 国外汇票foreign Bill
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J1@z. 国内汇票inland Bill
ZW@cw} _?$w8 S% 9JJ6$cLF X;#Ni}af 跟单汇票documentary bill
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<k&]Kv R9QW%!:,\2 Vh]=sd<F H6`zzH0" 空头汇票accommodation bill
Y@T$O<* :7(d6gEL 2^:iU{ C 20VSwd 原始汇票original bill
;sz _W%-;@ N$.ls48a4- }h8U.k?v F5M|QX@- 改写||换新票据renewed bill
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cFuQ>xR1 \]\ h,Y8 %/hokyx 即期汇票sight bill||bill on demand
U#XW}T=| ,Z7Ky*<j 6wXy;!2 =G
eGlI6 …days after date||…days after date…日后付款
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< Uv=)y^H~*A wi[FBLB/8 …months after date||…months after date…月后付款
t^%)d7$ PQz[IZ -Y N(j\ G%h+KTw 见票后…日付款…days after sight||…days sight
=CCddLO 2^U?Ztth6 %?8.UW\m %+UTs
'I 见票后…月付款…months after sight||…months sight
,">CPl] '] _7Xa' U<'z,Px6 Z uP3/d 同组票据set of bills
zn|O)"C DQ0 UY I+jc 2(Yt`3Go( 单张汇票sola of exchange||sole of exchange
Z 8GIZ GW%!?mJ 'kg~#cf/+ F`+S(APT8 远期汇票usance bill||bill at usance
q>6,g>I %Rk0sfLvn y\dx \ DLe>EU;vS 长期汇票long bill
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qP3 [g+WL\1 短期汇票short bill
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F gAsjkNt? ``kesz `;m0GU68 逾期汇票overdue bill
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<jv 宽限日期days of grace
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>$v@d /~?[70B}E avXBCvP+h 电汇telegraphic transfer (T.T)
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P Ku3NE-) 邮汇postal order||postal note (Am.)||post office order||money order
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4 Vu<mOuh 本票promissory note (P/N)
c5[~2e 0zA:?} %fh-x(4v NpGz y`&b 押汇负责书||押汇保证书letter of hypothecation
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o-% Ow-;WO_HQ \,I{*!hw 副保||抵押品||付属担保物collateral security
160BgFM sq8O+AWl Kf6D$} I7<UC{Ny 担保书trust receipt||letter of indemnity
= mhg@N4 QX.U:p5C ;Z,l};b CY!H)6k 承兑||认付acceptance
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x\G<R; Q ) LBbA 单张承兑general acceptance
4 %u\dTg/B gLbTZM4i C"h7'+Kw ^4{{ +G)j 有条件承兑qualified acceptance
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