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。
5Od&-~O 会计报表statement of account
3_8W5J3I , Xxp]*K2 f>|Wd;7l: p'A43 往来帐目account current
"}vxHN# *7w!~mn[m =IKgi-l* tz5\O} 现在往来帐||存款额current accout
|K" nSXzk i*r ag0Mw >qBJK)LHOv +j %y#_~ 销货帐account sales
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uIgo B 共同计算帐项joint account
OF2W UcQ U>sEFzBup >pp#>{} #r/5!*3 未决帐项outstanding account
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`{m,&[n 贷方帐项credit account||creditor account
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K]ASj zp5ZZcj_ 借方帐项debit account||debtor account
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ym+Ezb#o 应付帐||应付未付帐account payable
?C- ju8]| DIfQ~O+u WZTAXOw @1xIph<z 应收帐||应收未收帐account receivable
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0qA 新交易||新帐new account
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j $N Mu F`GXho[ 4H NaE{O4 未决帐||老帐old account
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m`a !8D>Bczq) 现金帐cash account
-2(?O`tZ pmOUl 8y4 CRD=7\0(D+ c&N;r|N 流水帐running account
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V%z?wDC )0DgFA6k_ y/:%S2za> 暂记帐||未定帐suspense account
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0U_*& ~9xkiu5~ .YWkFTlZ+ 过期帐||延滞帐overdue account||pastdue account
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*WGvCh%w SF9N S*mr 杂项帐户sundry account
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`6lOq H i7Cuc+j8 详细帐单||明细表detail account
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CBF<53TshR S;jD@j\t& o"FR%% 呆帐bad account
j S[#R_ m Rm}7p ij!], Kn<+Au_]L 会计项目title of account
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.96 TUz4-Pd <:NahxIlu K~2sX>l 会计薄||帐薄account-book
dJ/gc"7aO [ZC\8tP`V c9o]w8p/ )QRT/, ;c 营业报告书||损益计算表account of budiness||business report
-*Rf [|Z 4(VV@:_% _x1W\# _)~1'tCs}h 借贷细帐||交验帐account rendered
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明细帐account stated
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9Ab (QL:7 与…银行开立一户头to open an account with
d(TN(6g@ |m6rF7Q "]kzt ux ACi,$Uq6R 与…银行建立交易to keep account with
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V c*. IW&*3I<K /9&!u )+ 继续记帐to keep account
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.hPX 与…有交易to have an account with
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K% 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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dW_*[ iQ(j_i'+!I Sn4xv2/ egSs=\ 清洁帐目||与…停止交易to close ones account with
nOd;Zw y0(.6HI &9)/" J$42*S Y 结帐to close an account
M>Tg$^lm |h6!b t!= "yh2+97l #::+# G 清理未付款to ask an account||to demand an account
m BFNg3_ V^R,j1* BYMdX J ][tR=Y#&y5 结清差额to balance the account with
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'{c6]U IqFcrU$4 R:&y@/JY8[ 清算to settle an account||to liquidate an account||to square an account
YVa,?&i=N )mf|3/o du$M GiX3c^V"1 审查帐目||监查帐目to audit an account
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?!U.o1 检查帐目to examine an account
K mH))LIv 6q8}8;STTY Um\HX6 i0/QfB%O 转入A的帐户to charge the amount to As account
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(35I 以计帐方式付款to pay on account
Qt{){uE f4\$<g/~ 8Cp@k= X"d"a={] 代理某人||为某人on ones account||on account of one
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\P+^BG! J/K~8sc qQ^CSn98J 为自己计算||独立帐目on ones own account
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u2M"]T xBc|rqge 由某人收益并负风险on ones account and risk||for ones account and risk
g$#A'Du 'A.5T%n- r'#!w3*Cy mOh?cjOi 由某人负担for ones account||for account of one
R|(X_A c8[kL$b;j dR.?Kv(,E y7:f^4 按某人指示||列入某人帐户by order and for account of one
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列入5月份帐目for May account
qOy(dG g G\MeJSt* tjRwbnT" H!7?#tRU 编入某中帐项下to pass to the account of||to place to the account of
*,CJ 3<> 7glf?oE bj@R[!ss N atC}k 寄出清算书to send in an account||to send in render an account
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$Az,-P 1aS:bFi` mMXDzAllB 1)h<) 支票薄cheque book
aW dI "]G'^ :3R3>o6m cq?,v?m 支票陈票人cheque drawer
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+U,3) D=z="p\ ,.(:b82$ 持票人cheque holder
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a$5"AP ~=c5q ]U'zy+ 不记名支票cheque to bearer||bearer cheque
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KS?;%[ 6c(b*o 记名支票||认人支票cheque to order
bcwb'D\a ]?T^tJ m%})H"5 Tim/7*vx 到期支票antedated cheque
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0=E*} 9v;[T%% h@*I(ND< 未到期支票postdated cheque
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pBg 保付支票certified cheque
CfS;F U_'M9g{,< +924_,zF ^4,LIIUj 未获兑现支票,退票returned cheque
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ndDF(qHr lY@2$q9BT 横线支票crossed cheque
/mp!%j~ XaE*$: 'L7u` O>vCi& 普通横线general crossing
N.Q}.(N0 qTbc?S46pt tMP"9JE, ?8s$RYp14 特别横线special crossing
x\ #K2 CF-tod -{Ar5) ?=' JQej$=* 空白支票blank cheque
h,&{m*q& C7W<7DBf ^+d]'$ <VstnJo`Z 失效支票,过期支票stale cheque
l+&DBw[ \Ezcr=0z{j }.8yKj^p M6A0D+08 普通支票open cheque
.]4MtG ;K>'Gl NLx TiyQy +!ljq~% 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
b|E ZD3y >L "+8N6 ]LxE#R5V qgfP6W$ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
hW!n"qU :Sd`4"AA 0:I<TJ~P P'}B5I~ 支票换现金||兑现to cash a cheque
EBL-+%J8 9(!AKKrr; NySa%7@CD \JR^uJ{Y 清理票款to clear a cheque
-(lP8Y~gFY x3U>5F@ +03/A`PKrB >/ A'G 保证兑现to certify a cheque
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Fbq #l- 0$ 填写支票数额to fill up a cheque
YjL'GmL< ,G="wI I7=A!C" R)SY#*Y 支票上划线to cross a cheque
b]xoXC6@ t Bvj sl dXM8iP kQd|qZ=:w 开发支票to make out a cheque
1$C?+H `[}X_d 1A Z1($9hE> z'1%%.r;FM 签发支票,开立支票to draw a cheque||to issue a cheque
0m> 8 }hg2}g99 eYlI }; id8QagJ 透支支票to overdraw a cheque
EVaHb; 9v-Y*\!w. :HY =^$\ @Y.r ,q 背书支票to endorse a cheque
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4k 请付票款||清付票款to pay a cheque||to honour a cheque
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*su !=*8*?@ 支票退票to dishonour a cheque
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c[ 0`8s! (^g XO BV7P_!vt 5=#d#dDc 拒付支票to stop payment of a cheque
R'>@ja* puWMgvv YtWw)IK -oUNK}> 提示要求付款to present for payment
mDbTOtD q^zG+FN eu_ZsseZ VEIct{ 见票即付持票人payable to bearer
)YAU|sCAi$ hjFht+j1 X?< L<:. 55$';gh,9 支付指定人payable to order
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eD 已过期||无效out of date||stale
z;<~j=lP &zEBfr 2@z .ory. e?+-~]0 请给出票人R/D||refer to drawer
n9J{f"`m ]plp.f#av }Kp<w, zYY]+)k? 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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Y Y(kf<Wo cYC^;,C &| 文字与数字不一致words and figures differ
?vAhDD5 u|AMqS #\D74$D z,SI 支票
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Avi_]h& 时间已过account closed
zSfUM.fM {!qnHv\S DQXcf*R Z^as ?k(iM 更改处应加盖印章alterations require initials
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vBF9!6X . 时间已过effects not cleared
NjEi.]L*fX ug ;Xoh5w gSw<C+ ]|,}hsN 停止付款payment stopped
FG{les+: WfG +_iP? C<(oaeQY \({'Xo >( 支票毁损cheque mutilated
#m?)XB^_ 7f ub^'_ T9Juq6| zN]%p>,)HB 汇款||寄钱to remit||to send money
V8B4e4F ][?J8F vFntzN># >&S}u\/ 寄票供取款||支票支付to send a cheque for payment
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Rv 寄款人a remitter
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s JVy|SA&R $>O~7Nfst7 >Q=^X3to 收款人a remittee
L98T!5) r=Lgh#9S breF,d$ =%IyR 国外汇票foreign Bill
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国内汇票inland Bill
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5 wv{ Qx^ HV/:OCK 跟单汇票documentary bill
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z0g< h^tCF=S 空头汇票accommodation bill
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a[}? ;j1E 6 =ejU(1 g =cjO] 原始汇票original bill
pl&nr7\ &U]/SFY JJ?rVq1g .4WJk>g 改写||换新票据renewed bill
lRg?||1ik 13#ff #vV]nI<MF. ZuGd{p$ 即期汇票sight bill||bill on demand
<nbklo U0j>u*yE PZ8,E{V 7<WS@-2I# …days after date||…days after date…日后付款
70 R6: [C6ba{9B Hm'"I!jyO Dbn344s …months after date||…months after date…月后付款
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<y|3 xE?KJ 见票后…日付款…days after sight||…days sight
$Xlr@)% g-d{"ZXd J {ac$4#Bp[B P5_Ajb(@' 见票后…月付款…months after sight||…months sight
v~L\[&|_ JnBc@qnP6 >tcEx( z fSE7i0 同组票据set of bills
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HF W"g78 *GE6zGdN d[3me{Rs 3i!a\N4 K 单张汇票sola of exchange||sole of exchange
hTn"/|_SW jC>ZMy8U)4 C+s/KA% 0@zJa;z' 远期汇票usance bill||bill at usance
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%O-B 长期汇票long bill
WkA47+DsV cl^UFlf[ GE!nf6>Km # `E 短期汇票short bill
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X^eyrqv 逾期汇票overdue bill
UDi(7c0. 9/0H,qZc pwfQqPC#_ ,Lp"Ia 宽限日期days of grace
#0<pRDXj a[~[lk=7 mnM]@8^G 49*f=gpGj2 电汇telegraphic transfer (T.T)
1iz =i^} cwzkA,e@ $EFS_*<X o!UB x<4 邮汇postal order||postal note (Am.)||post office order||money order
Ro2V-6/ +j<WP G)<B7-72; S,:!H@~B 本票promissory note (P/N)
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押汇负责书||押汇保证书letter of hypothecation
45.ks. OoA!N-Q ZXQ5fBx 3'.3RKV 副保||抵押品||付属担保物collateral security
_WWC8?6U SzpUCr" akbB=:M,x Fc`IRPW< 担保书trust receipt||letter of indemnity
~>>_`;B ),N,!15j, q("XS N/0aO^"V 承兑||认付acceptance
2Ty]s~ ]}/Rl}_ 'hr_g* i u|IS7>Sm 单张承兑general acceptance
yGtTD9j moxmQ>xoH WZ?>F x@43ZH_ 有条件承兑qualified acceptance
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.RO7f +g?uvXC& -hnNaA 附条件认付conditional acceptance
[G8EX3 $Be hU 9RlJf=Z#H 6inAnC@I 部分认付partial acceptance
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