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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9 会计报表statement of account
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<w >_XC 往来帐目account current
bmCp:6 (|O9L s7N |ppG*ee NJ]AxFG 现在往来帐||存款额current accout
Iu"7 rfo7\'yk WSEw:pln -sjyv/%_ 销货帐account sales
[G!#y !ZxK+Xqx[ kg&R T'6MAxEZUq 共同计算帐项joint account
\-?0ab3Z &|9K~#LVS 2WO5Af% L2\<iJA}c 未决帐项outstanding account
LNNwy:_ ! {,NF'x4$ [L m lcVZ 32MQ 贷方帐项credit account||creditor account
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e X'uQr+p^ 借方帐项debit account||debtor account
ldFR%v>9 g1kYL$ o4 ;F_pF+&q s$gR;su)g 应付帐||应付未付帐account payable
)JrG`CvdU qdnwaJ;& .Gt_~x 'fjouO 应收帐||应收未收帐account receivable
XCyU)[wY zq(4@S-TU 38mC+%iC |:w)$i& * 新交易||新帐new account
$c{fPFe- G^|!'V Xj9\:M- m'zve%G 未决帐||老帐old account
JIiS/]KQ =&i#NSK lqTc6@:D Y&<]:) 现金帐cash account
=PF2p'.o ?$K.*])e e9R H[: q|{z9V< 流水帐running account
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OdbXna 暂记帐||未定帐suspense account
h/Yxm2 JZdRAL2#v a&2UDl% K = GyABK 过期帐||延滞帐overdue account||pastdue account
7YxVtN ypgM&"eR 5T%2al,F` _NB*+HVo 杂项帐户sundry account
hFo29oN y/E:6w dF[|9%) %JHv2[r^P 详细帐单||明细表detail account
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W 呆帐bad account
#mU<]O 3%+!qm ?nPG#Z|% ufe|I 会计项目title of account
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!"F=?&6 qyxd9Lk1 $KQ q~| 会计薄||帐薄account-book
P-a8S*RRa Zs]n0iwM'@ Do7 7V5 $/lM %yXe 营业报告书||损益计算表account of budiness||business report
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& 借贷细帐||交验帐account rendered
^r-d.1 &l0K~7)b B~E">}=! .^M#BAt2 明细帐account stated
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C G] eAo+w*D( (6B; 与…银行开立一户头to open an account with
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tT!'qL.* (c)=Do= 与…银行建立交易to keep account with
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7= SzIzQR93& `u}_O(A1pA _}Qtx/Cg 继续记帐to keep account
z bYv}q umWs8-'Uw aPzn4}~/_ YnuY/zDF 与…有交易to have an account with
=3c?W&: ;&n iZKoe o5p{ O>D[z L /:^;j`c 作成会计帐||有往来帐项to make out an account with
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w$/lq~zU 清算||清理债务to make up an account
41Z@_J|& {j9TzR |YsR;=6wT Nd]F 33|X 清洁帐目||与…停止交易to close ones account with
4P[MkMoC {=3A@/vM m=sEB8P 7tXy3-~biz 结帐to close an account
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ttUK~%wSx BW7AjtxQ& 清理未付款to ask an account||to demand an account
O_8 SlW0e L4Zt4Yuw ?/OF=C# /^AH/,p 结清差额to balance the account with
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H/ &Gh0f"? 'KA$^ KR#,6 清算to settle an account||to liquidate an account||to square an account
?).;cG:< ,Q56A#Y\ ^T!Zz"/: R|8vdZ%@ 审查帐目||监查帐目to audit an account
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ZS,0 $KbZ4bB[Bo 检查帐目to examine an account
$U*eq[ It[51NMal ?{qUn8f2 gLX<>|)* 转入A的帐户to charge the amount to As account
n"htx|v Z?{\34lPj BDI@h%tJb: %`C*8fc& 以计帐方式付款to pay on account
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jPZn 代理某人||为某人on ones account||on account of one
KkZx6A)$u =$J(]KPv!? h p|v?3( p[C"K0>:_F 为自己计算||独立帐目on ones own account
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wnokP 由某人收益并负风险on ones account and risk||for ones account and risk
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HeK 4 { KWVPeh 由某人负担for ones account||for account of one
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Le[ 按某人指示||列入某人帐户by order and for account of one
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yK?R ",b:rgpRp g0grfGo2p 列入5月份帐目for May account
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C DQ 编入某中帐项下to pass to the account of||to place to the account of
u(f %Ln`c.C W"Ip]LJ Rml'{S 寄出清算书to send in an account||to send in render an account
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N+S@Z zgAU5cw IIR+qJ__| 支票薄cheque book
~qghw@Q~ Cb ;6yE)!Z 8S1@,O, x4^nT=?6_ 支票陈票人cheque drawer
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/w?e(v< a4,V(Hlm LE8<JMB 持票人cheque holder
!J7`frv"( #%E`~&[ ~tp]a]yV ;b {#$#`= 不记名支票cheque to bearer||bearer cheque
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记名支票||认人支票cheque to order
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&B H~j@n!) 到期支票antedated cheque
:'p)xw4K| (]#^q8)]\9 \jC) ;mk h[remR#3\ 未到期支票postdated cheque
]\M{Abqd{ Cf[tNq xvTtA61Vp N1'`^a y$ 保付支票certified cheque
eGEwXza 4 l?m"o-Gp3 $nE{%?n-# Xw4Eti._D 未获兑现支票,退票returned cheque
9kD#'BxC +M=h+3hw]( %ztZ#h~g #<0Hvde 横线支票crossed cheque
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W ^OV; P[ 普通横线general crossing
HJl?@&l/ [edF'7La puOtF YZ\ zVE" 6 特别横线special crossing
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6 空白支票blank cheque
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ZK f+:iz'b#U (:bf m :qo[@ x{ 失效支票,过期支票stale cheque
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<FAcR KGgtEh| {-5)nS^_ \m7\}Nbz0/ 普通支票open cheque
H1-DK+Q: #*A&jo'E dy6zrgxygP Y][12{I{ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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:%gc Sm 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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F. 支票换现金||兑现to cash a cheque
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c 清理票款to clear a cheque
_f!ko<52 a#1r'z~]} 'fn}I0Vc z_'^=9m 保证兑现to certify a cheque
WoXAOj%iW >)K3 qK'mF#n0# rRevyTs 填写支票数额to fill up a cheque
v J0v6\ o*$KiD r8(oTx 6@|!m ' 支票上划线to cross a cheque
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J!/ Xf;!w:u 开发支票to make out a cheque
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+o*BP _CNXyFw.7 VY/r2o# 签发支票,开立支票to draw a cheque||to issue a cheque
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ZvuY]=^3 ky !ZJR 透支支票to overdraw a cheque
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B _U*R_2aV 背书支票to endorse a cheque
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e$ 请付票款||清付票款to pay a cheque||to honour a cheque
,JH*l:7 WA}'[h 6 w!qZ4$ |%4nU#GoB 支票退票to dishonour a cheque
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yX <!dZ=9^^1 5@.8O VPz PM*lnd#J 拒付支票to refuse a cheque
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$I`,nN v*excl~ LZ#A`&qUd 拒付支票to stop payment of a cheque
CEk[&39" lxTqGwx 34k(:]56| <mLU-'c@ 提示要求付款to present for payment
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0Bb7 Gyu =} 见票即付持票人payable to bearer
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"W=V Pd:tRY+t/ 支付指定人payable to order
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已过期||无效out of date||stale
W[!bF'-10 ^CwS'/fdN w#(E+s~} 1%.CtTi 请给出票人R/D||refer to drawer
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zIB= C/"Wh=h6 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
Z_<Wr7D 1\f8-:C Sr10ot&ox -J!k|GK#MX 文字与数字不一致words and figures differ
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SLH' o,1Fzdh6( TAM`i3{ D IOUzj{G# 支票
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>Y 时间已过account closed
bir tA{q mnMY)-6C K0^+2lx QZ-6aq\sgp 更改处应加盖印章alterations require initials
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~f2-%~ 时间已过effects not cleared
N'5!4JUI 47/YDy% oX]c$<w5 }WkR-5N 停止付款payment stopped
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uzDuBN .!Q[kn0a c;7ekj v/Ei0}e6~ 支票毁损cheque mutilated
_1Iw"K49Qx 5@Lz4 ` V@>s]]HMq# UD r@ 汇款||寄钱to remit||to send money
Q_R&+@ju T*C]:=) z Tt6L6:u b_0Xi 寄票供取款||支票支付to send a cheque for payment
@xtfm.} [318Q%W& <N;HB&mr {Uu|NA87Cd 寄款人a remitter
5SY( :! aq,? =:
=uV0jX\ m]U`7! 收款人a remittee
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q!!\ ygp NMq#?X Yf(QU`w_ S-6%mYf 国外汇票foreign Bill
UYb:q |P]>[}mD O}#h^AU-BS Dx27 s 国内汇票inland Bill
F\;G'dm h{cJ S9e} !_gHIJiq} /g!', r, 跟单汇票documentary bill
V"@]PI pr It@.U| beYaQz/@W *G#W],~0 空头汇票accommodation bill
r6`v-TY(/ TM|ycS' ]MP6VT G? "6[w/p 原始汇票original bill
^J]~&.l xeX Pc7JG rBZ0(XSZQ auTApYS53 改写||换新票据renewed bill
X)|b_ 3Z Hb;#aXHSd #yv_Eb02 $>;U^- #3 即期汇票sight bill||bill on demand
gG^K\+S 8I'c83w zR+EJFf Q!:J.J …days after date||…days after date…日后付款
!;^sIoRPV )FkJ=P0 H1>}E5^? m]$!wp …months after date||…months after date…月后付款
,tZWPF- ?j{LE-( dhW)< G:QaWqUb 见票后…日付款…days after sight||…days sight
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8v^.gZ Q0I22? 见票后…月付款…months after sight||…months sight
R;gN^Yjk: }^;Tt-*k u|.L73<j% 8M;VX3X 同组票据set of bills
wvum7K{tI aCe<*;b@ ,25Qhz] ++Qg5FukR 单张汇票sola of exchange||sole of exchange
C&b^TLe SNB> v_PhJKE oX@0+*" 远期汇票usance bill||bill at usance
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g-MaP 长期汇票long bill
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n 短期汇票short bill
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)2KQZMtgm] |'xVU8 逾期汇票overdue bill
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e !j,LS$tPu $bRakF1'S &o>ctf.x 宽限日期days of grace
Ly1V@ Mvq5s +. LwQq0<v :!a'N3o> 电汇telegraphic transfer (T.T)
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MzPe"3M vs-%J6}G S3rN]!B+ 邮汇postal order||postal note (Am.)||post office order||money order
x}t,v.: kZXsL u-g2*(ZT / E~)xgPM< 本票promissory note (P/N)
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]3Z?Q *5'U3py 押汇负责书||押汇保证书letter of hypothecation
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&eYnO~$! f>\guuG 副保||抵押品||付属担保物collateral security
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\~|+*^e) +cS%b}O`$ LWQ.!;HY p 担保书trust receipt||letter of indemnity
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:) &VG|*&M 0F$;]zg ]PQ] f*Ik> 承兑||认付acceptance
f;1DhAS nA:\G":\y acd8?>%[ VhdMKq~` 单张承兑general acceptance
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;#E am>X7 有条件承兑qualified acceptance
!QK~l ~^#F5w" d~B]s DA'A-C2 附条件认付conditional acceptance
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'Z~B4 KUs\7Sb !vNZ-} 部分认付partial acceptance
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