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。
wBmbn=>#S 会计报表statement of account
\3Xt\1qN4 (1TYJ. Z r%xNfTa i&?~QQP` 往来帐目account current
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!K0 Zl* HT%-5 ~%sDQt\S BKJW\gS2 现在往来帐||存款额current accout
$x`U)pv &os*@0h4 UB(8N7_/ ~}TVM%0RTq 销货帐account sales
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G%4vZPA cvc.-7IO c{&sf
y 共同计算帐项joint account
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5 u#}zNz#C5 未决帐项outstanding account
0ED(e1K#B c.d*DM}W mWka!lT b},OCVT? 贷方帐项credit account||creditor account
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~'8 2M|jWy _ 借方帐项debit account||debtor account
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\*U7x Bv/v4(G5g 应付帐||应付未付帐account payable
#<l;YT8 dyu~T{ z+wBZn{0I ^>]p4Q3 6 应收帐||应收未收帐account receivable
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*!o\y ?K}/b[[0v h`jtmhoz 新交易||新帐new account
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XE*9 !QC-> S* <:He&1 K4oLb"gB1 未决帐||老帐old account
<tFq6| o'Po<I |%TH|?kB CQ13fu+|6 现金帐cash account
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+/AW6 _L&C4 <e' !9V_U 流水帐running account
P^.L0T5g \}G/F! B;_M52-B B&<Z#C:I 暂记帐||未定帐suspense account
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s{Zfp!D LD#]"k n802!d+Tn 过期帐||延滞帐overdue account||pastdue account
r=s2wjk .}]5y4UQ. =[vT=sHz7 $FCLo8/= 杂项帐户sundry account
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' [% YCupr# 详细帐单||明细表detail account
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es9 6?(*:}Q qI KVu_ 呆帐bad account
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:v Y+j|T`d 会计项目title of account
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,6R xUzfBn &o:wSe 1^Ci$ra 会计薄||帐薄account-book
8 w^i ?v `0KF lYD-U8 -bcm"(<T' 营业报告书||损益计算表account of budiness||business report
57rc|]C M0 =K#/ \JN?3}_J jD'\\jAUdm 借贷细帐||交验帐account rendered
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')Y|$, I@7^H48\ 明细帐account stated
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$e-e/ 与…银行开立一户头to open an account with
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] ~ex1,J*}t 与…银行建立交易to keep account with
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/#; T"XZ[q fPa FL}& W=%}~7* 继续记帐to keep account
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M.[hq M7BJ$fA0E 与…有交易to have an account with
DF P0WXbOE k7'B5zVd J*5 )g ENr\+{{% 作成会计帐||有往来帐项to make out an account with
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l?l 清算||清理债务to make up an account
9jCn|+ hL+)XJu^J ( Y'q%$ oGu-:X=`9 清洁帐目||与…停止交易to close ones account with
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*C U +pkX$yz 4&Y{kNF 结帐to close an account
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S bc T;-&3 m+?$cyA>v 清理未付款to ask an account||to demand an account
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t Lf4c[[@%gd j(AN]g: h;u8{t" 结清差额to balance the account with
2g$PEwXe F\^9=}b_i XJ^dX]4
/5b,& 清算to settle an account||to liquidate an account||to square an account
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M43n Po~{Mpe [AstD9 审查帐目||监查帐目to audit an account
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9 1MkQ$v7m 检查帐目to examine an account
}1kT0*'L IH(]RHTp% ecfw[4B` C2OBgM+
转入A的帐户to charge the amount to As account
]q~_ ixm-wZI Ro\ U T64 `!V=~"ve 以计帐方式付款to pay on account
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^ #e|G!'wdj 5 YjqN 'M8wjU 代理某人||为某人on ones account||on account of one
t@m!k+0 =BW;n]ls F6^Xi"R[ {"k}C2K'r 为自己计算||独立帐目on ones own account
YGFE(t;lPU %xv } Q"rQVO j]Y`L?!Q 由某人收益并负风险on ones account and risk||for ones account and risk
2%o@ ?Rp ;7=pNK c~ x mu`:@7+Yp 由某人负担for ones account||for account of one
1fajTT? sa6/$ b`:n i
~gZ"8frl 按某人指示||列入某人帐户by order and for account of one
+OEqDXR+_ sKDsps^$ s9^r[l@W0U "]H_;:{f 列入5月份帐目for May account
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cj531. 9=RfGx f0Wbc\L[ EGJ d:>k 编入某中帐项下to pass to the account of||to place to the account of
T'C^,,if tE=;V) %we )c432).Z 5 1&||. 寄出清算书to send in an account||to send in render an account
_TLB1T^/4 vT1StOx<V d-k`DJ! y@GqAN'DK[ 支票薄cheque book
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WK$d<:" Q6qIx=c4 B=!&rKF 支票陈票人cheque drawer
4 q-/R ]]"O)tWHj %mF:nU4 k{Ad(S4J& 持票人cheque holder
SHcFnxEAIH STln_'DF' Sao4MkSz[] tRC*@>I$ 不记名支票cheque to bearer||bearer cheque
t,P_&0X l4O&*,}l## -6KNMk PPpq"c 记名支票||认人支票cheque to order
rg5ZxN|g u$M,&Om b aO^Z
"O (N=|b 到期支票antedated cheque
?Sj>b ^osXM` [uLwr$N<%L %:S4OT8]
未到期支票postdated cheque
&hnI0m=X k.5(d.*( -|.Izgc > a?K![R 保付支票certified cheque
R"2wop Z~S%|{&Br j:>_1P/ 7$zeRYD+ 未获兑现支票,退票returned cheque
~vPR9\e s;!_'1pi@ -Z(='A q}xYme4 横线支票crossed cheque
d8!yV~Ka ye^*Z>| uyqu n@q wJAJ
/ 普通横线general crossing
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L- 特别横线special crossing
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>3 }mdk+IEt +x(~!33[G fw3P?_4;* 空白支票blank cheque
7TU(~]Z \?_M_5Nb e0z(l/UB [:BD9V 失效支票,过期支票stale cheque
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?se\?q UTS.o#d wl.a|~- 普通支票open cheque
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npaD! fMm.V=/+ <y2HzBC q@=3`yQ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
3YO%$ dTrz7ayH 259
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r';)8: 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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G%F}H/|R 支票换现金||兑现to cash a cheque
IQ\5!e i9+qU +R2+?v6 3j7Na#<tL3 清理票款to clear a cheque
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{ $)#?4v< 7!g"q\s 保证兑现to certify a cheque
A4{p(MS5 .%G>z"Xx KXf(v4 Wl0p-h 填写支票数额to fill up a cheque
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支票上划线to cross a cheque
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B7 qYP;`L}o# -!QVM\t `$t|O&z 开发支票to make out a cheque
Y(&rlL(sPK "lRxatM -, uT8' ZJ8"5RW 签发支票,开立支票to draw a cheque||to issue a cheque
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|OSxZ 0.kC| Vji:,k=3\ aQ*?L
l 透支支票to overdraw a cheque
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uhR 背书支票to endorse a cheque
: G'a"%x VHm.uL_UW 8?hZ5QvA(j 0at['zw 请付票款||清付票款to pay a cheque||to honour a cheque
\Mzr[dI ~e_ \0n<6^y qVssw* GDB 支票退票to dishonour a cheque
0TaN# 9]vy#a# g(C/J9J ?c<uN~fC= 拒付支票to refuse a cheque
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, Qp9QSyMs} /?NfU.+K 拒付支票to stop payment of a cheque
Rn*@)5 !u;gGgQF ~ycWcZi> 3el/,v|qj 提示要求付款to present for payment
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R?j yqC158 P ! u@JH` 2^%O%Pc 见票即付持票人payable to bearer
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D[s 支付指定人payable to order
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7/ ?pWda<& rZ&li/Z pfR~?jYzm 已过期||无效out of date||stale
`!xI!Y\ y eam-8 RivhEc1h% EE*|# 请给出票人R/D||refer to drawer
F:sUGM, m@']%X*(, y;%\w-.\ 8JXS:J.|v 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
p|em_!H"SH {e1sq^>| >)HKruSW. MEu{'[C 文字与数字不一致words and figures differ
>2v<;. d@tf+_Ih Y$#6%`*#>n Tb!FO"o 支票
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] &SmeTe 时间已过account closed
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KAi_+/]K_ 更改处应加盖印章alterations require initials
Dw>)\\n{Kl :2V|(:^' ,4=mlte" E.*gKfL MdFFt:y:
CfVL' 时间已过effects not cleared
!K+hXQE1 #xfav19{. m.<or?l'y> :9e4(7~ona 停止付款payment stopped
l](!2a=[ O0s,)8+z5D }=JSd@`_ $
inKI 支票毁损cheque mutilated
I`s~.fZt 8Zy*#[- #*%?]B= 0+[3>N y0 汇款||寄钱to remit||to send money
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Ms# ?]aVRmL \T!,Z;zK 寄票供取款||支票支付to send a cheque for payment
`[e0_g\ zl|+YjR J@QOF+ & G$luGxl[ 寄款人a remitter
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T@ S(^YTb7 /q8B | (U !? H:? 收款人a remittee
-8vGvI> @BPQ > H= w6 4>2\{0r 国外汇票foreign Bill
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* 国内汇票inland Bill
}gFa9M< g-,lY| a yMzy!b Ky K4H27SH 跟单汇票documentary bill
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_\8E/4zh -m[ tYp,q }2\Hg 空头汇票accommodation bill
+t&+f7 :'xZF2 Ui-Y` 9Y2.ob!$} 原始汇票original bill
xwW(WHdC] \){_\{& S4c-
i2Rq &x=_n' 改写||换新票据renewed bill
XH0o8\. TaaCl#g$? f="Zpl W Nq^o8q_ 即期汇票sight bill||bill on demand
Bn%?{z) he@Y1CY mkPqxzxbrL >e(@!\ x …days after date||…days after date…日后付款
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m5a'Vs ;8f)p9vE t-n'I/^5 …months after date||…months after date…月后付款
smn(q)tt ]&B/rSC t;0]d7ey' ,\1Rf. 见票后…日付款…days after sight||…days sight
ttHRc! !KT.p2\ QFN 9j ~|"uuA1/#O 见票后…月付款…months after sight||…months sight
qsN_EMgbdn g;OR
{ b"`Q&V. (CtRU 同组票据set of bills
k^cnNx }6 u)wF5 K6)IBV; ;%i-:<ac 单张汇票sola of exchange||sole of exchange
EP<{3fy m*h O@M LaZ
@4/z! E7.{SGH} 远期汇票usance bill||bill at usance
n{qVF#N_ oK<H/76x L_+Fin
()$m9%x 长期汇票long bill
beT[7uVj_ V?>&9D"m 3h%Nd&_9 <VQ@I 短期汇票short bill
!}c\u ^5>W`vwp Xk:3w, kp!(e0n 逾期汇票overdue bill
\{Je!# /xr75|-8 _5b~3K/V 7fd
,I% v 宽限日期days of grace
+# !?+
'A X4Uy3 TV> v}z^M_eFm q[Ey!h)xq 电汇telegraphic transfer (T.T)
U[q3 9FR Xi+l 1xe }dqOE-"I"n U+(
qfa5( 邮汇postal order||postal note (Am.)||post office order||money order
k^B7M} z,@R jaX
.lI.I EpCNp FQT< 本票promissory note (P/N)
hh.`Yu L p_fsEY
mZ3Z8q}%P !wKNYe 押汇负责书||押汇保证书letter of hypothecation
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ab! V=PK)FJ JuRWR0@` RaymSh 副保||抵押品||付属担保物collateral security
Pp4Q)2X =BV_? +K2HMf' c"Q9ob 担保书trust receipt||letter of indemnity
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UD5hk 承兑||认付acceptance
83'rQDo)G 1p SEr6 a+9_sUq 8)b*q\O' 单张承兑general acceptance
z_y@4B6>} q'Y)Y(d ZKB27D_vg> nA=E|$1 有条件承兑qualified acceptance
mhs%8OTN jq|fIP
S6_dmTV* .g=D70 附条件认付conditional acceptance
i^4i]+ '(3|hh)Tl 4]%MrSjS k4"O}jQO 部分认付partial acceptance
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