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。
WGn1pW 会计报表statement of account
Q0-~&e_' Nh%8; 7h~M&\M Az[z} r4 往来帐目account current
VxoMK7'O=/ HC+R:Dz C5z4%,`f M}u2aW2]X 现在往来帐||存款额current accout
v\C+G[MV7 7Cjrh"al" UHWunI S kOO2 ?L|Z 销货帐account sales
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y2XjO8b Y*f<\z(4 共同计算帐项joint account
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<W`yed =Ju}{ bX Tj:F Qnx 未决帐项outstanding account
9q?gmAn. VM`."un] o~B=[ /~:ztv\$M" 贷方帐项credit account||creditor account
!Fi)-o lk|/N^8M 04:Dbt~=?p |u[gI+TUE 借方帐项debit account||debtor account
A@ +.[[ QHK$ !=pemLvH 6822
xk 应付帐||应付未付帐account payable
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RA}PM?D/ (_2eiE71 应收帐||应收未收帐account receivable
$8)/4P?OL 0Sk{P>A 53A=Ogk8S 4|qp&%9- 新交易||新帐new account
^]HwStn&= N~Gh>{N W+vm!7wX0 TocqoYX{{ 未决帐||老帐old account
^*W3{eyi(L Vufw:}i+^ (@ Bw@9 UOyP6ej 现金帐cash account
7^1ikmYY lU?"\m w[XW>4xK ,=FYf|Z 流水帐running account
pR$c<p zI(Pti 8cHZBM7' +x1sV *S 暂记帐||未定帐suspense account
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eKX7R 8^T' a^Wt =vWnqF: <]<50 过期帐||延滞帐overdue account||pastdue account
~vgW:]i Tb[GZ,/%; *m7e>]- S9.jc@#.` 杂项帐户sundry account
5HB4B <2 NJ~'`{3v ny}?+&K N
4Ym[l 详细帐单||明细表detail account
I^o^@C W{%M+a[#l 8/=2N |D\ ukml 呆帐bad account
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| ~DSle 3 会计项目title of account
yfU1;MI 7M4iBk4I hX^XtIC= BjShK+Y 会计薄||帐薄account-book
yO !*pC - na]P3 s )TxhJB5| SXhJz=h 营业报告书||损益计算表account of budiness||business report
Uc/%4Gx 35ng_,t$ _C##U; e! WA<~M)rb 借贷细帐||交验帐account rendered
iaMZ37 MT3UJ6 ~P yVW )DQ4? \d6A<(!=v 明细帐account stated
@E}4LTB <fP|<>s$@1 =lzjMRX(? 8.vD]hO 与…银行开立一户头to open an account with
]`lTkh !#'*@a "Aynt_a. [ [Z*n/tr 与…银行建立交易to keep account with
{3l]/X3 RSp=If+4 Ts.61Rx H:CwUFL 继续记帐to keep account
LEY$St c+q4sNnE |kjk{ rx%lL 与…有交易to have an account with
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)n]OE gI[xOK# 作成会计帐||有往来帐项to make out an account with
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$|A l{kum2DT $[H3O(B0* 清算||清理债务to make up an account
tY VmB:l 1B 2>8N At"@`1n_u' "wdC/ 清洁帐目||与…停止交易to close ones account with
Qax=_[r SI-s:%O yAaMYF@ /op8]y 结帐to close an account
W<\KRF$S; V4_ZBeWA oB+drDp8U PKmr5FB 清理未付款to ask an account||to demand an account
li(g?|AD xse8fGs QO~!S_FRH 4v Ug:'DM 结清差额to balance the account with
{ymD.vf=9+ ]5wc8Kh" $)6y:t" L~>pSP^a 清算to settle an account||to liquidate an account||to square an account
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V& %R." 审查帐目||监查帐目to audit an account
|%Pd*yZA ).5$c0`U& n{aD4& Tw8$6KUW 检查帐目to examine an account
`StlG=TB8 F8KSB"!NR `5:b=^'D/ C`Zz\DNG@ 转入A的帐户to charge the amount to As account
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ffmS 以计帐方式付款to pay on account
,:;ZzHzR0 ^z)p@sk# VB o=*gn,$ @#rF8; 代理某人||为某人on ones account||on account of one
4J{6Wt"; m5`<XwD9 ]2Zl\}GwY ~qT5F)$B- 为自己计算||独立帐目on ones own account
_c,c; b*(74 >XY jnho*,X q8#zv_>K 由某人收益并负风险on ones account and risk||for ones account and risk
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W3N bi~1d"j opqY@>Vh& 由某人负担for ones account||for account of one
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-s-W<S[ ZMEU4?F db#svj* 按某人指示||列入某人帐户by order and for account of one
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t 0 7b=Zhh 列入5月份帐目for May account
kn%i#Fz *\gYs{, )[wB:kG fQQj2>3w 编入某中帐项下to pass to the account of||to place to the account of
717S3knlv #fy3i+ \?tE,\Ln i+90##4<?
寄出清算书to send in an account||to send in render an account
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me {'cm;V+ 支票薄cheque book
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m{F `NySTd)\ +N}yqgE 支票陈票人cheque drawer
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'K 56o(gCj?y L8,/ ;vG%[f`K 持票人cheque holder
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XFSHl[uS1 记名支票||认人支票cheque to order
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Rhtaq9 K2{6{X= XM f>B| 到期支票antedated cheque
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vCuV "^Vnnb:Z*o )LAG$Cn ZZM;%i-B 未到期支票postdated cheque
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5O {X5G } `Cc-X7 5[LDG/{Tys 保付支票certified cheque
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vM?,#:5 未获兑现支票,退票returned cheque
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W}a`z9 横线支票crossed cheque
)>tT""yEl Ax6zx h t3P@; WCY5F 普通横线general crossing
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D\S> E|3[$?=R &r+!rL Kp 特别横线special crossing
VIaj])m Rrrq>{D N6Dv1_c, j-d542" 空白支票blank cheque
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QmB: 0a9[}g1=# 失效支票,过期支票stale cheque
u"Mf xW` p7W9?b9 ~l('ly =zR9^k 普通支票open cheque
@~&|BvK% \ +TAyCxfmt
)-m/(- 0v#p4@Z 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
5S[:;o .l,]yWwfK 5&.I9}[)j XZ2 ji_D 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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\ECQF c_t7< O;$}j:;KF 支票换现金||兑现to cash a cheque
i|0!yID0@ vuZ'Wo:S{ Kpkpr`:)] ^A=2#j~H\ 清理票款to clear a cheque
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Nxt`5kSx= 保证兑现to certify a cheque
G^Y^)pc] 8?rq{&$t Ce~Pms] lk[u 填写支票数额to fill up a cheque
3sgo5D-rMI `4e| I.`^r a]J>2A@-I !?sB=qo 支票上划线to cross a cheque
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__C$ @vL0gzE?nB vs>Pd |p; 开发支票to make out a cheque
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a@]A g-H,*^g+ "([lkn 签发支票,开立支票to draw a cheque||to issue a cheque
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{)pb>E *q;83\ 透支支票to overdraw a cheque
>QPCYo<E BjHp3-A' %TO& <<V"4 C2 背书支票to endorse a cheque
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1 .J=QWfqt Bc`L]< Ur ol)_3X 请付票款||清付票款to pay a cheque||to honour a cheque
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hTs sGh TP/ #GfM^sK 支票退票to dishonour a cheque
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< qxcTY|& 9?^0pR p 拒付支票to refuse a cheque
+U>Y.YP LoOw]@> QIdml*Np?H ;kZJnN"y 拒付支票to stop payment of a cheque
tv2k&\1 TH55@1W,[ EWXv3N2) ;iQw2XhT 提示要求付款to present for payment
A'"J'q*t 9!0-~,o "`mG_qHI[ ,s6lB0 见票即付持票人payable to bearer
#TV #* _,? xc" YRv}w3yQ -~*kAh 支付指定人payable to order
=L;g:hc< ys:F k^#*x2b {DE4PE` 已过期||无效out of date||stale
.bRtK+}F# }*!_M3O m:k;?p:x :.f(}sCS 请给出票人R/D||refer to drawer
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I]cZcx,<q [#AI! - 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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e@5w?QzW jF(R;?, ;y)3/46S 文字与数字不一致words and figures differ
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31F^ 38 时间已过effects not cleared
61sEeM %/}d'WJR 3GMrdG?Y q AsTiT6r 停止付款payment stopped
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lI2r} 支票毁损cheque mutilated
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6_Qm M(ie1Ju 汇款||寄钱to remit||to send money
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|T*t3} 寄票供取款||支票支付to send a cheque for payment
7p{2&YhB #9A*B bY mAe)Hy % Ng*O/g`%L 寄款人a remitter
aq9Ej]1b ApcE)mjpc ;9)=~) \Awqr:A& 收款人a remittee
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X 7!e kINQ /~g.j1 g 国外汇票foreign Bill
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JycC\s+%E aOEW$% n]K {-C; 国内汇票inland Bill
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ug' BbgKaC q 跟单汇票documentary bill
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U.ew6`'Te 空头汇票accommodation bill
!!])~+4pP LEAU3doK; tU-jtJ c}2"X, 原始汇票original bill
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*7!)8 f%%'M.is 改写||换新票据renewed bill
.zJZ*\2ob k[1w] l8 T6=~vOzTJ TEbE-h0)] 即期汇票sight bill||bill on demand
$-n_$jLY #aadnbf Gx(%AB~9$ {HP.HK …days after date||…days after date…日后付款
jG,^~5x _9z+xl lR^W*w4y aY%{?8PsB …months after date||…months after date…月后付款
"I3&a1* 'uLYah E{'\(6z_ =CL h<& 见票后…日付款…days after sight||…days sight
@SAJ*hfb0 z|zd=3c B(pHo&ox
i]0$7s9! 见票后…月付款…months after sight||…months sight
ZRC7j?ui8` 5pq9x4& ;Y$d!an0 h6e,w$IL 同组票据set of bills
XKbTjR :LD+B1$y d)v!U+-|' <}AmzeHr+ 单张汇票sola of exchange||sole of exchange
Q0TKM> Le,+jm ~h444Hp= Cta!"=\ 远期汇票usance bill||bill at usance
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^o {C6 $)7Af6xD ~#iAW@ %* @hS` 长期汇票long bill
21\?FQrz #M8>)o c E>qe hs,g liVDBbS_A? 短期汇票short bill
*9}~?#b s9Bd mD^|# /S%!{;: 9S)A6] 逾期汇票overdue bill
20mZ{_% ^r~R]stE^ zKaEh
)"y]_} 宽限日期days of grace
B4;P)\2 2pAshw1G Rj,M|9Y)o
CV6W)B%Se 电汇telegraphic transfer (T.T)
m{0u+obi&w edh<L/%D u2Qs}FX JPS<e*5 邮汇postal order||postal note (Am.)||post office order||money order
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|n.ydyu` kA&ul 2&U<Wiu\} 本票promissory note (P/N)
n 0ls a@l :a9$f8*b 58_aI?~>> \(xQ'AQ- 押汇负责书||押汇保证书letter of hypothecation
Gh9dv|m=[; zGE{Z A }@wXm [0hZg 副保||抵押品||付属担保物collateral security
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}sS1p6z 担保书trust receipt||letter of indemnity
V3}$vKQ =;A~$[ g +l_$}UN &0S/]E`_M 承兑||认付acceptance
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bW5a3= RlTVx: f*~z| jRIm_) 单张承兑general acceptance
6u v'{ $~*d. &:)e <0I=XsE1iX 有条件承兑qualified acceptance
H[8P]"*z*i -2Azpeh )?PRG= hKW!kA=gZ 附条件认付conditional acceptance
- dt<w;>W 4lfJc9J b(H)8#C 3$ 1 z 部分认付partial acceptance
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