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。
p*|ah%F6N 会计报表statement of account
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ZMnCfA a/~29gW8E\ xf/m!b"p b,dr+RB 往来帐目account current
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cr{>"N zmI5"K"'F 现在往来帐||存款额current accout
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l 7 _g+^e-" 'M8aW!~ xP{-19s1] 销货帐account sales
@EHIp{0. P-'_}*wxi R2 lXTW* 5`~mqqR5 共同计算帐项joint account
~:[!Uyp0b WfG(JJ p<KIF>rf| R}r~p?(M 未决帐项outstanding account
mb\h^cKaq T C8`JU=wV *|YU]b;W V^n0GJNo 贷方帐项credit account||creditor account
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pH{HI Nb;H`<JP =Vb~s+YW 2n|CD|V$ux 借方帐项debit account||debtor account
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ru7'S =g~W%}) :)IV!_>'d ZenPw1 - 应付帐||应付未付帐account payable
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[P! 9#k0_vDoW NZk&JND )KY:m |Z 应收帐||应收未收帐account receivable
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n ?YF` .!RavEg+ 新交易||新帐new account
5G(E&>~ 8>N wCjN 5mgHlsDzu exDkq0u] 未决帐||老帐old account
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*3 2z_2.0/3 $^_|j1z#i 现金帐cash account
bik*ZC?E 7I}P*%(f %8mm Hh ^Ga&}- 流水帐running account
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< @dgH50o[ NfzF.{nh 暂记帐||未定帐suspense account
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>>Z 过期帐||延滞帐overdue account||pastdue account
4(cJ^]wb ^ oyx^a9 x83a!9 \9:wfLF8! 杂项帐户sundry account
&@v<nO- osHCg {fDTSr?/ E(^0B(JF 详细帐单||明细表detail account
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Aa^Q^w B_^]C9C| u[oUCTY xT*d/Oa w 呆帐bad account
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l3 会计项目title of account
h7yqk4'Lq Bh]!WMAw. aFj.i8+ 6'C2SihYp 会计薄||帐薄account-book
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nTg< q]% T:A= 营业报告书||损益计算表account of budiness||business report
TNwKda+ LM)`CELsYc kH948<fk3 b-^p1{A0zW 借贷细帐||交验帐account rendered
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+T{'V^ ZcE_f>KV 明细帐account stated
4QHS{tj DcD{*t?x 1zxq^BI h9s >LY 与…银行开立一户头to open an account with
,IHb+ K EbY,N:LK Ms^dRe) =8{WZCW5 与…银行建立交易to keep account with
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继续记帐to keep account
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OO) ~HV4\ YB( Gk;] eU@Cr7@,| 与…有交易to have an account with
`#P$ ]: i[jJafAcN *fMpZ+;[m dl-l"9~; 作成会计帐||有往来帐项to make out an account with
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7[#yu 2 Z8O n%Mx{" 清算||清理债务to make up an account
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5b YZf6| =uHnRY 清洁帐目||与…停止交易to close ones account with
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ZXXBp 2B0W~x2= k%c{ETdE 结帐to close an account
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J DTRJ/@t 清理未付款to ask an account||to demand an account
4R^mI +n0r0:z0 {$D,?V@%_ &)wiKh"$ 结清差额to balance the account with
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O B(g_Gm< yF}OfK?0f 清算to settle an account||to liquidate an account||to square an account
2jJmE&)7, Qd _6)M- \W5O&G-C pIV-kI:w 审查帐目||监查帐目to audit an account
j l.p'$Fbn kl!wVLE .~A*= {Bs~lC$ 检查帐目to examine an account
Y_&g="`Q MB^~%uZ2K "xI" RcG0 8p.) 转入A的帐户to charge the amount to As account
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以计帐方式付款to pay on account
Ei}/iBG@ Mv544>: -C-?`R K5ZC:Ks 代理某人||为某人on ones account||on account of one
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为自己计算||独立帐目on ones own account
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v ]xC#rwHUC Xp\/YJOibd 由某人收益并负风险on ones account and risk||for ones account and risk
Ee)[\Qjn B[=(#W AqKz$ 1_fZm+oW! 由某人负担for ones account||for account of one
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#e 按某人指示||列入某人帐户by order and for account of one
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I}e3zf> 列入5月份帐目for May account
U~h'*nV& UNijFGi IdYzgDH NaVQ9ku7VW 编入某中帐项下to pass to the account of||to place to the account of
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~xz ,NnhHb2\ 寄出清算书to send in an account||to send in render an account
ZX ?yL>4 }X x(^Zh G+B~Ix- ;\EiM;Q] 支票薄cheque book
4h@Z/G!T3 .s#;s'>g ]| N3eu CkJCi 支票陈票人cheque drawer
V.os ?)bS['^1) W_m"ySQs S3L~~X/= 持票人cheque holder
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yrEO 不记名支票cheque to bearer||bearer cheque
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V8N 记名支票||认人支票cheque to order
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-(O-% vG \a1H 到期支票antedated cheque
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Z<k D")_;NLE1 p>_;^&>& sAg Kg=) 未到期支票postdated cheque
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n6 Wx, P2nft2/eu? *3T|M@Y 保付支票certified cheque
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Xb1 qlA7tU2p& <hwy*uBrD 未获兑现支票,退票returned cheque
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'Z>nTf ]7;\E\o PjN =k; 横线支票crossed cheque
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%,hV[[ @. DJP2IP k</%YKk 普通横线general crossing
""s]zNF} 7\ nf:. Rq[ M29 ID.n1i3 特别横线special crossing
z,{<Nm7&F XQ4G) *>VVt8*Et K\vSB~{[ 空白支票blank cheque
0%)i<a!_Z 9b?SHzAa *xp\4;B
V7TVt,-3 失效支票,过期支票stale cheque
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普通支票open cheque
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V5$ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
%T7nO %p s}pIk.4ot! ,t)x{I;C) d~h:~ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
`GXkF:f= e[Abp~@M1 au,t%8AC &i!vd/*WlD 支票换现金||兑现to cash a cheque
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^xPmlS;X p">EHWc}D "T H6o:x 清理票款to clear a cheque
w,Ee>cV]a L. ]$6Q0 -R{V- nk3y"ne7 保证兑现to certify a cheque
1".v6caW 0j C3fT!n <, 3ROo76 )Fb>8<% 填写支票数额to fill up a cheque
m[k_>e\u P]z[v)} ""Q1| d6i6hcQE 支票上划线to cross a cheque
MQKfJru7 sZ?mP;Q R-^96fFBy 1He{v# 开发支票to make out a cheque
HK+/:'Pu :$+-3_oLMQ hR5_+cuIp % >;#9"O4 签发支票,开立支票to draw a cheque||to issue a cheque
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透支支票to overdraw a cheque
;O<9|? U.{l;EL:T $wYFEz WMMO5_Mz 背书支票to endorse a cheque
GA`PY-Vs) ;Eec5w1 $4MrP$4TI fqu}Le 请付票款||清付票款to pay a cheque||to honour a cheque
[=%TnT+^9 HHjt/gc}` (RtueEb.~E {,OS-g 支票退票to dishonour a cheque
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n$3< 拒付支票to refuse a cheque
~8aJ S,u c]B$i*t X,8<oX1r RI2f`p8k 拒付支票to stop payment of a cheque
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J m0{ !hF[^ 7w;O}axI 5<L_|d)0" 提示要求付款to present for payment
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d W XYoIFv?' 见票即付持票人payable to bearer
1c+]gIe 'Pvm8t .Wi{lt (6v(9p 支付指定人payable to order
S(aZ4{a@ ^TB>.c@ `* f.GETw #y|V|nd 已过期||无效out of date||stale
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Q$<(Z 7m#[!%D aQ j*KMc 请给出票人R/D||refer to drawer
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bQ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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W: 文字与数字不一致words and figures differ
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}B7K@Wu# 2}?wYI*:5| 支票
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PN+G:Qv 时间已过account closed
l!E7AKk8 c^8o~K>w84 ydv3owN ^BZkHAp 更改处应加盖印章alterations require initials
%=j3jj[ +D#Z n!P >*twTlb{ }G$]LWgQx @+U,Nzd
O?EB8RB 时间已过effects not cleared
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zm9TvoC%} HEqWoV]{d 停止付款payment stopped
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*p ? e.%nd vtJV"h?e"3 .'[/|4H y?[snrK G 汇款||寄钱to remit||to send money
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@tV2 寄票供取款||支票支付to send a cheque for payment
9+Y D!y ~#:e *:ro :<#`_K~' V[pvJ( 寄款人a remitter
f7}"lG]q 5TBI<K Jeqxspn
T @D`zKYwX1 收款人a remittee
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co0%$ 国外汇票foreign Bill
P2n2Qt2 Q"a2.9Eo F>|9 52 V'Y{v 国内汇票inland Bill
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ml IN^9uL]B \9)[#Ld D_|B2gdZY 跟单汇票documentary bill
a!Yb1[ E(+T* {g/wY%u= [UPNd!sy 空头汇票accommodation bill
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Y }IUP5O6 原始汇票original bill
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?-qfp,:0 ^6 /j_G O{KB0"s>i j~ym<-[{a 改写||换新票据renewed bill
&B-[oqC? 6i@ub%qq vW.%[] UFZ"C, 即期汇票sight bill||bill on demand
bLG ]Wa eFQQW`J #!!AbuhzK{ _[E \= …days after date||…days after date…日后付款
f[/.I,9U^ L@|#Bbmx \ 3NS>v[1 }6~)bLzI} …months after date||…months after date…月后付款
+}!DP~y+ ^/KfH&E xcSR{IZ <A~GW
'HB 见票后…日付款…days after sight||…days sight
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B0wY oXc/#{NC 见票后…月付款…months after sight||…months sight
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n! .2aq NM L|"R; 同组票据set of bills
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? 单张汇票sola of exchange||sole of exchange
huAyjo N_vXYaY :::>ro*R oa0X5}D 远期汇票usance bill||bill at usance
_@prmSc _om[VKJd qyv"Wb6+ {% F`%_{" 长期汇票long bill
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\ 短期汇票short bill
WFh@%j UvD-C?u' G.ud1,S# v' 0!= r 逾期汇票overdue bill
5^F]tRz- iBHw[X,b >-<F) Ygx,t|?7 宽限日期days of grace
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C_ > 5DSuUEvWcL 电汇telegraphic transfer (T.T)
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nzc c! ~T2t 邮汇postal order||postal note (Am.)||post office order||money order
66dTs,C [0op)Kn QT_^M1% S>EDL 本票promissory note (P/N)
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==( 押汇负责书||押汇保证书letter of hypothecation
;*`_#Rn# tj#b_u z ]Da4.s*mW FoLDMx( 副保||抵押品||付属担保物collateral security
ER2V*,n@ BJIFl!w }#|2z}! R25-/6_V> 担保书trust receipt||letter of indemnity
l]u7.~b >.@MR<H#5 `OLB';D i]@c.QiFN 承兑||认付acceptance
UhBz<>i;! [$oM 'F<Sf:?.p lR[z<2w\ 单张承兑general acceptance
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i2U/RXu 有条件承兑qualified acceptance
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"c/a8 ME,duY/>Q {~"Em'}J 附条件认付conditional acceptance
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nW $4:~*IQ 0*{@E%9 ',%5mF3j 部分认付partial acceptance
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