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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C@w 会计报表statement of account
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R.r rKe2/4>0X 往来帐目account current
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&Ff/[ .LPV#& qTRsZz@ 现在往来帐||存款额current accout
9tU]`f d\&U*= Gvt G(u~ YFLZ %( 销货帐account sales
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!w~m< 共同计算帐项joint account
c?(4t67| ^H p; .f. /QK6Rac- CmP9Q2 未决帐项outstanding account
!hA-_ & TCkpS xeg/A}yE JK7G/]j+Ez 贷方帐项credit account||creditor account
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Hp t>L2 A]_7}<<N 借方帐项debit account||debtor account
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kk NI3 fF!Yp iI" sf:,qD=z 应付帐||应付未付帐account payable
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K3Y\#bP +r 应收帐||应收未收帐account receivable
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ut\ 新交易||新帐new account
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Ujw 未决帐||老帐old account
PF0_8,@U [CTnXb /m!BY}4W CYf$nYR 现金帐cash account
[@_Jj3`4 cRC6 s8 ~V:\ _{mE (fhb0i- 流水帐running account
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j 5p,RI&nlN &.F4b~A7 暂记帐||未定帐suspense account
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%6t:(z av(6wht8 过期帐||延滞帐overdue account||pastdue account
HRpte=`q f'F?MINJP 9V a}I- 2/U.|*mH 杂项帐户sundry account
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Bq%Z_ :S]\0;8] 详细帐单||明细表detail account
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[O HGl|-nW> 呆帐bad account
S0$8@"~= j<u pRS,$ -$\y_?} k``_EiV4t 会计项目title of account
pt?bWyKG )',R[|< {.`vs;U Od,=mO*.Q 会计薄||帐薄account-book
rDtY[ }f%} v C-xr"]#] c&6I[R 营业报告书||损益计算表account of budiness||business report
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B hy1oq7F(Q 借贷细帐||交验帐account rendered
]U?^hZ_ m5n#v .Cv6kgB@c 'JtBZFq 明细帐account stated
. P viA v4<nI;Ux v@sIHb + SzU 与…银行开立一户头to open an account with
RIR\']WN J[&@PUy Xc++b|k #&+{mCjs 与…银行建立交易to keep account with
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y`iBFC;_ 继续记帐to keep account
F-Qzrqu S xh-o}8*n" O;Rqv ~i= _J3' 与…有交易to have an account with
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l0Jw 作成会计帐||有往来帐项to make out an account with
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\p5 清算||清理债务to make up an account
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o{"& 'ycJMYP8 清洁帐目||与…停止交易to close ones account with
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AaC#- 结帐to close an account
-/B+T>[nTb Jumgb >~rTqtKd 0|q AxR- 清理未付款to ask an account||to demand an account
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av+ of~4Q{f$6 2>9C-VL2 结清差额to balance the account with
hF?1y `20 KM0ru 'c&Ed \&:nFb%= 清算to settle an account||to liquidate an account||to square an account
g9pZ\$J& _{O>v\u CT@ jZtg0 0JS?; fk 审查帐目||监查帐目to audit an account
' {OgN}'{ phkwN}6 1Fi86 CC3v%^81l^ 检查帐目to examine an account
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4 ,s^<X85gp\ 转入A的帐户to charge the amount to As account
Bfv.$u00p J%]D%2vnk` #DkD!dW(l ksjUr 1o 以计帐方式付款to pay on account
VIR. yh e|r0zw S VRW]a ~H}en6Rc 代理某人||为某人on ones account||on account of one
2~;&g?T6 \BI/G u.|~$yP.! qOG}[%<^n7 为自己计算||独立帐目on ones own account
b r,+45: ;#G%U!p :<~7y.*O{ %E27.$E_ 由某人收益并负风险on ones account and risk||for ones account and risk
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qJI'+_ [Id}4[={e ^`qPs/b 由某人负担for ones account||for account of one
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q}c? 按某人指示||列入某人帐户by order and for account of one
}+Vv0jX|V Ca $c; :a<hQ|p 5`E))?*"Pe 列入5月份帐目for May account
aN^IP ]R_G{% q?~Rnv px9>:t[P 编入某中帐项下to pass to the account of||to place to the account of
(=T$_-Dj`} xNN@ 1P[* s!6=|SS7 (3EUy"z- 寄出清算书to send in an account||to send in render an account
y>(rZ^y& %TK&)Q% h5 LI:Tc7t C 7nKk/r 支票薄cheque book
g*]E>SQ= ]RFdLV? =[(1my7 \mXqak,y 支票陈票人cheque drawer
_@ i>s, !.+"4TF 7>x;B KZK,w#9. 持票人cheque holder
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; /Antb6E [(cL/_ 不记名支票cheque to bearer||bearer cheque
iUNnPJh 5L&:_iQZy 9oq)X[ La}o(7=s 记名支票||认人支票cheque to order
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~R!gJTO9 到期支票antedated cheque
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1e[ kGD|c=K} 未到期支票postdated cheque
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Cj$H[K}> ]7F)bIG[ 保付支票certified cheque
WTu{,Q _5h0@^m7y l%bq2,-% H^v{Vo 未获兑现支票,退票returned cheque
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% 横线支票crossed cheque
<NL+9l R R1 qMg+ Spc&X72I &z0iLa4q) 普通横线general crossing
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NRVd 特别横线special crossing
t;XS;b% z9fNk% 7NUenCdc f<=^ 4a 空白支票blank cheque
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4I1K vN<A Zr R+QV Q^ q=!/qQ 失效支票,过期支票stale cheque
9T]va]w?# Qf~| S9, |Rk37P{ PoY>5 普通支票open cheque
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,@,LD u z.A4x#>- K5+!(5V~ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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3^ 支票换现金||兑现to cash a cheque
4Z],+?.[ }P16Xb)p ZG!x$yi$ SUSc 清理票款to clear a cheque
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Ckw83X i$g|?g~] d[yrNB6| 保证兑现to certify a cheque
"{mt? }1@n(#|c s"#CkG ?#U0eb5u 填写支票数额to fill up a cheque
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BDJ ^CO#QnB @ E#8J+7 2}GKHC 支票上划线to cross a cheque
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F[9?e> f*UBigk rK*hTjVn S|s3}]g9 签发支票,开立支票to draw a cheque||to issue a cheque
d4[poi ~ wYC9~ms- ryz/rf fYv ;TV>73 透支支票to overdraw a cheque
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Zn:[ 背书支票to endorse a cheque
+'!h-x1y~ lF)0aDk'h /IrKpmbq 3`mC"ab / 请付票款||清付票款to pay a cheque||to honour a cheque
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c7 QxP` f KC8 支票退票to dishonour a cheque
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*A4;Bm 拒付支票to refuse a cheque
Vj?*=UL X%RQB$ IEKMa 3 (Gygq# 拒付支票to stop payment of a cheque
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_SU,f> 提示要求付款to present for payment
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`~a 见票即付持票人payable to bearer
]W89.><%14 V3aY]#Su .D>A'r8U #g5't4zqx 支付指定人payable to order
$`cy'ZaF RlG'|xaT T\<M?`Y t[L2'J.5 已过期||无效out of date||stale
j@kRv@ D3,t6\m t!+%g) @ 8trm`?> 请给出票人R/D||refer to drawer
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PhNv _.s\qQ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
d1C/u@8^ "N=&4<]I5 zmrX%!CW =}6Z{}(TT 文字与数字不一致words and figures differ
RMs1{64: am)J'i, 'PxL^ \Ho#[k=y*/ 支票
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1A 时间已过account closed
|\{J`5gr Rwi5+;N ]J0Y^dM &El[ 更改处应加盖印章alterations require initials
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yD=)&->Ra 时间已过effects not cleared
f{oxF?|89 8?]%Qi \t7zMp j2C^1:s@m 停止付款payment stopped
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9e~>,` kdZ-<O7@ \ &|w; 汇款||寄钱to remit||to send money
%%H. &*i, g^|_X1{ kK_>*iCMo yO69p 寄票供取款||支票支付to send a cheque for payment
2* cKFv{ 8Gzs _{@}Fd?o @a{v>) 寄款人a remitter
N'W>pU G5Dji_ | }j5@\c48 +[go7A$5 收款人a remittee
trNK9@wT) :8/M6-EK { /Q? ]q\= 国外汇票foreign Bill
%#;(]7Zq _jI)!rfb ?f%DVK d ?}>B4Z) 国内汇票inland Bill
^[,1+WS% W,eKQV<j mfi'>o# kv FOk 跟单汇票documentary bill
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[%'!v Ns] 9-D ri_6wbPp 空头汇票accommodation bill
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1 rzY@H }u Q $,kB<M 原始汇票original bill
n"VE!`B $/sZYsN~T "VOWV3Z DT~y^h 改写||换新票据renewed bill
OKH~Y-%< 29E@e]Y,` +,w|&y ,'0oj$~S: 即期汇票sight bill||bill on demand
rG'k<X~7 in|7ucSlg pzp"NKxi HK4`@jYQ …days after date||…days after date…日后付款
~k_zMU-1 ,lG wW8$R Bwvc@(3v W}i$f -K …months after date||…months after date…月后付款
;eSf4_~ D&lXi~Z%. ktJLpZ<0O u+T, n 见票后…日付款…days after sight||…days sight
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\yc' ])";Z 见票后…月付款…months after sight||…months sight
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"S} hcAL/ dD2e"OIX {Ao^3vB 同组票据set of bills
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=7 单张汇票sola of exchange||sole of exchange
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CUM~* y#W8] <dS" 远期汇票usance bill||bill at usance
PH=8'GN ~_\2\6%1^n oU6g5 ?UZyu4O% 长期汇票long bill
T1TZ+\ R')GQ.yYq *qOCo_=P8 1j-i nj` 短期汇票short bill
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]Hu E8 )*HOT_T 逾期汇票overdue bill
yUlQPrNX oW9rl]+ 7!r`DZ"yF 4vJIO{m 宽限日期days of grace
(G;*B<|A .Cd$=v6 )[Cm*Xxa$ +N!{(R:"v} 电汇telegraphic transfer (T.T)
Vp94mi#L} Za?&\ Nd)o1{I I[Y?f8gJ 邮汇postal order||postal note (Am.)||post office order||money order
D1/$pA+B &^>r<~] j<5R$^?U #&gy@!a~ 本票promissory note (P/N)
eT?LMBn\ $ {"St&( \Ki#"%S @~HD<K 押汇负责书||押汇保证书letter of hypothecation
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cHf4O P;[mw( 副保||抵押品||付属担保物collateral security
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\rO>FE 担保书trust receipt||letter of indemnity
34+}u,= KfS^sT l"#,O$x"#@ ;I'["k% 承兑||认付acceptance
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iy zD|W3hL2& Wn5]2D\vkT ^5F/=TtE G 单张承兑general acceptance
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rSrT( 有条件承兑qualified acceptance
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1=pV$CJ *4E,|IJ BO|Jrr> N<WFe5 附条件认付conditional acceptance
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= 部分认付partial acceptance
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