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。
jL7MmR#y5" 会计报表statement of account
/n(bThDH Rbj+P;t& M::IE|h yhkQFB%gv 往来帐目account current
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h A9qO2kq7_ PgG |7=' nnd-pf- 现在往来帐||存款额current accout
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IMv9; <Z_wDK/UR |3<ehvKy NW4
s'roP 销货帐account sales
,5A>:2 zs b~haP.Cl: uVuToMCp #Z=)= 共同计算帐项joint account
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!%m5Q?5 kX ,FQG> ndCS<ojcBP 未决帐项outstanding account
4 _U,-%/ 7 NB"oU^h% );uZ4PNK/? d a?th 贷方帐项credit account||creditor account
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[@fUxO) xu?QK6D: 借方帐项debit account||debtor account
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O P7x?!71?L 应付帐||应付未付帐account payable
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应收帐||应收未收帐account receivable
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} \IZ4( Z 新交易||新帐new account
?-F'0-t4% 3D09P5$W h'y@M+c( f93X5hFnF 未决帐||老帐old account
uF3p1by ; ?lM|kK s^t1PfP(, /qq&'}TZP 现金帐cash account
(Nlm4*{h |16BidWi IV)W|/. +e]b,9.sR 流水帐running account
L{0OMyUA z3jzpmz muX4 Y1M_ x5 ~E'~_ 暂记帐||未定帐suspense account
!g&B)0u]* DF[b? U}wq~fD YTPmS\ H _ 过期帐||延滞帐overdue account||pastdue account
g+/U^JIc4l >T*g'954xF ^%X\ }>< !BikF4Y1L& 杂项帐户sundry account
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T pH:|G 0o=)&%G 详细帐单||明细表detail account
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VZx JiLrwPex[ g5 |\G%dOt Xsn - +e 呆帐bad account
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%^kA@3F ZznWs+ \fR:+rbQ&| 会计项目title of account
nN\XVGP,t F}.TT=((8 rtF6Lg 2,Dc]oj 会计薄||帐薄account-book
}R5&[hxh4t l<:E+lU gO%i5 *B<I> <'G 营业报告书||损益计算表account of budiness||business report
q.QYn.CBZz Kcdd=2 [T e CUcE( Aq]'.J=4 借贷细帐||交验帐account rendered
ZL@DD(S-/ =pOY+S| cH-Zj FH21
m wV 明细帐account stated
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EA;;qq 与…银行开立一户头to open an account with
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lUl+_58 HU+H0S~g c] R![sa 与…银行建立交易to keep account with
g uWqHVSs ?8}jJw2H ]b| @<E7Y qm5pEort 继续记帐to keep account
|3@Pt>Ikl v~cW:I 7Ej#7\TB] h1o+7 与…有交易to have an account with
es FL<T &.4_4"l( ^ 6|"=+cO\ V\hct$ 7Vm 作成会计帐||有往来帐项to make out an account with
BD#;3?| 6lAo`S\)eX 5g2+Ar( IEf^.Z 清算||清理债务to make up an account
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I *)D*iU& HZ=yfJs nc v>!}cB/6 清洁帐目||与…停止交易to close ones account with
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}PL I>Yp=R 结帐to close an account
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& hfy !|c5@0Wr yuX0Y{:I 清理未付款to ask an account||to demand an account
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结清差额to balance the account with
Z+4Oaf! #8OqX*/ L"/ato LXV6Ew5E 清算to settle an account||to liquidate an account||to square an account
!P3|T\|]+ ,SwaDWNO ttVSgKAsm CI'5JOqP 审查帐目||监查帐目to audit an account
9ksrr{tW d6&tz!f ]#.# ]}= 4]KceE 检查帐目to examine an account
+]vl8, 4@ *?fBmq[j iL1so+di 0O4mA&&!oK 转入A的帐户to charge the amount to As account
0eP~F2<bC R"([Y#>m >WX'oP(< \YS\*'F 以计帐方式付款to pay on account
M6!brj\[| i`L66uV M-|2W~YU ^O
m]B; 代理某人||为某人on ones account||on account of one
RUu'9#fq ^yTN(\9 mH .I! cn:VEF:l 为自己计算||独立帐目on ones own account
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I pE,BE% -',Y;0b% Z5A<TC/: 由某人收益并负风险on ones account and risk||for ones account and risk
8t!"K_Mkx q'tT)IgD DYK|"@ ^)~M,rW8c 由某人负担for ones account||for account of one
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\e WcFZRy-erc 按某人指示||列入某人帐户by order and for account of one
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n0q(EQy1U 列入5月份帐目for May account
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|7' ppjrm 编入某中帐项下to pass to the account of||to place to the account of
LBB[aF,Lr ~Y[1Me B#yyO>0k] l1S1CS 寄出清算书to send in an account||to send in render an account
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lk n>UvRn.7kz C2v7( 支票薄cheque book
j;.&+. ~fe0Ba4 RJSgts "F t {}1f 支票陈票人cheque drawer
psVRdluS ]\U'_G2] {w++)N2sh FCPbp!q6 持票人cheque holder
9'M_t Mm5 =[&Jxy>Y P.Bk-#}$ we9AB_y 不记名支票cheque to bearer||bearer cheque
zqkmsFH{ Lsdu:+- 6BnjT ghl9gFFj 记名支票||认人支票cheque to order
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;D:v@I$I `g~-5Z~J ~cjvo?)&e; 到期支票antedated cheque
eu=2a> Tp7?:YY| ;Mz]uk NO1PGen 未到期支票postdated cheque
J98K:SAR "`k[4C 4/4IZfznX vhC"f* 保付支票certified cheque
BG"6jQh @h]H_ [g? NU] w#XJ!f6*_9 未获兑现支票,退票returned cheque
b%BwGS(z ~>n<b1}W '};Xb|msU 1X5\VY>S`h 横线支票crossed cheque
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ulQE{c[ /%)J+K) };*5+XY^ 普通横线general crossing
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特别横线special crossing
0czy:d,M% FD<~?- OQq7|dZu <Wd$6 空白支票blank cheque
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Wg[`H=)Q MI/1uw 失效支票,过期支票stale cheque
Ah,Zm4: \h-[u% Lv_>cFJ}[ &^EkM 普通支票open cheque
>g?,BK@ C}!|K0t? 7G/"!ePW6` B 5?(gb" 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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G~JQcJFj O/Fzw^ &~j"3G;e 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
mp#5Vc dG| iA] G/y< bPQ u*M*WpY 支票换现金||兑现to cash a cheque
u^ T2 i@2?5U>h a}wB7B;,g K= 69z 清理票款to clear a cheque
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v]O~s S^_na]M"4 {f!m m3'2v 保证兑现to certify a cheque
t~Uqsa>n@' -Xj+7}4 kxKBI{L y]/{W}D 填写支票数额to fill up a cheque
A >x{\ lU@ni(69d 3}H94H)]a eC1cE 支票上划线to cross a cheque
0q/g:"|j ?Z;knX\?J X 6>Pq "8-]6p3u 开发支票to make out a cheque
'?-GZ0oM Dr;@) xT@\FwPr 4Q$\hO3b 签发支票,开立支票to draw a cheque||to issue a cheque
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EHG pdE=9l' ?-(E$ll 透支支票to overdraw a cheque
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]>_;&' tUtl>>6Iu a/?gp>M9 iKDGYM 背书支票to endorse a cheque
p<$z!|7m N &=,)d~M Qd@`jwjS gP<l 请付票款||清付票款to pay a cheque||to honour a cheque
vXyaOZ Nf3L 9m<>G3Jr H*l8,*M} 支票退票to dishonour a cheque
gllXJM^ - *s_)E2 [u~#F,_ow B=9|g1e 拒付支票to refuse a cheque
o\2#o5# z7J#1q~:yY '*2
2j ] vK|dP3 拒付支票to stop payment of a cheque
k{9s>l~' pTcm2-J C,K P!B{ Nn%{Ka 提示要求付款to present for payment
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Xo 37{mhU [_${N,1 见票即付持票人payable to bearer
514;!Q4K QarA.Ne~ KO:o GUR V7 c7(G 支付指定人payable to order
qdzc"-gH` A`IE8@&Z' 8W#whK2El w${=]h*2 已过期||无效out of date||stale
J8(v65 2TiUo(MK 3TO$J MLaH("aen
请给出票人R/D||refer to drawer
h@l5MH=|% J,k9?nkY / GtbIw 6f0 WN 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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&rk/ya[ r=<,`_@Y 文字与数字不一致words and figures differ
]0g<][m i9uJ%nd: d:Wh0 y} 9aYCU/3 支票
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7zT]\AnO 时间已过account closed
-bduB@#2d ]uj6-0q){W StA5h+[m *tO7A$LDT 更改处应加盖印章alterations require initials
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M+9G^o)u 时间已过effects not cleared
z^O>'9# m^% [ #GY;., O8r9&Nv 停止付款payment stopped
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gnvdU -BgzAxa p.n+m[ Z@=#ry 支票毁损cheque mutilated
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I 2mWW0txil 汇款||寄钱to remit||to send money
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c 7E=1*C< D<]z.33 ,?P @ :S<8 寄票供取款||支票支付to send a cheque for payment
1Y_Cd U8PSJ0ny oyiEOC &+u)
+<&;( 寄款人a remitter
hqmKUlo 5\A[ra cF7I ]4ya$%A 收款人a remittee
%tT&/F m$Lq#R={Z d;daYjOm TLU^ad#9E 国外汇票foreign Bill
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7aj|-gZ 9#IKb:9k _pnJ/YE 国内汇票inland Bill
3i/$YX5@ lED-Jo2 xv4_q-r[ JBo/<W#| 跟单汇票documentary bill
Py3Xvudv Fc%@ wO;\,zU .^6"nnfA# 空头汇票accommodation bill
, |,DXw K3Zc>QL{ X>(? !~u;CMR 原始汇票original bill
NguJ[ (iXo\y`z wws)**]J8 M.iR5Uh 改写||换新票据renewed bill
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$ 即期汇票sight bill||bill on demand
=\GuIH2 NHG+l)y: W 0%FZ0l %8NAWDb{ …days after date||…days after date…日后付款
8.3888 X YO09#>& -]\cUQ0 L
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"V …months after date||…months after date…月后付款
n8n(< ~( 54-9& z;yb;), @5+ JXD 见票后…日付款…days after sight||…days sight
!VUxy &rj3UF@hb zA4m !l*eM yNMnByg3? 见票后…月付款…months after sight||…months sight
phr6@TI 1:%HE*r #-?pY"N, ,y@`wq>O 同组票据set of bills
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37P[Q3 &"]Uh 单张汇票sola of exchange||sole of exchange
(jv!q@@2C. W|XTa lX$6U|! ICwhqH& 远期汇票usance bill||bill at usance
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|K} mVFz[xI 长期汇票long bill
$K1 /^ T7`9[ &(a#I]`9M Rd7[e^HSN 短期汇票short bill
k9H7(nS{ VU6nu4 6) {jHnk)
V9qZa 逾期汇票overdue bill
NfqJ>[}I+ Qwl=/<p1 Ba==Ri8$ 3NRxf8 宽限日期days of grace
)f(.{M ljg2P5 IH|PdVNtg _q*4+x 电汇telegraphic transfer (T.T)
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邮汇postal order||postal note (Am.)||post office order||money order
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v_-S#( PR rf$& u 本票promissory note (P/N)
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w}Eo 0?kaXD *K#7,*Oz t<S]YA~N' 押汇负责书||押汇保证书letter of hypothecation
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oCoFj nd)Z0%xo 副保||抵押品||付属担保物collateral security
($a ?zJr Pp-\#WJ Exir?G} \ Uawf,57v< 担保书trust receipt||letter of indemnity
-1dbJ/) l(X8 cHAi a(}dF?M= VxD_:USIF 承兑||认付acceptance
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qY/ j c`:hEQs 7w}D2|+ _hP siZY9 单张承兑general acceptance
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* V=yRE JNhHQvi\ 有条件承兑qualified acceptance
,>" rcd 6u-@_/O5R3 ]L0GIVIE a^yBtb~,P 附条件认付conditional acceptance
Ki#({~ mmk]Doy?# D(3\m) yn&AMq
]o 部分认付partial acceptance
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