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。
;I5HMc_a" 会计报表statement of account
ZVK;m1?' !{Y$5)Xh`] c @2s!bs J~n{gT<L 往来帐目account current
:tzCuK?e XXxX;xz$ x<9|t( =_.Zv 现在往来帐||存款额current accout
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2doW !C#q auL?Hb 销货帐account sales
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]*E dIIsO{Zqv 共同计算帐项joint account
3ywBq9FGhp bLaD1rnGi 1wGd5>GDA $zxCv7 未决帐项outstanding account
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Q `,\WhJ?9 vP88%I; 贷方帐项credit account||creditor account
QJGRi }b6ja y U:YT>U1Z -$[=AqJXp; 借方帐项debit account||debtor account
n#Z6 d` PJh\U1Z d3^LalAp BD,~M*%z 应付帐||应付未付帐account payable
j G{xFz>x vEn12s(lj =2->1<!x6< kTs)u\r. 应收帐||应收未收帐account receivable
]'2p"A0U s~M!yuH Qzb8*;4?FF ,ulTZV 新交易||新帐new account
R1J"QU f,`FbT B)ynF?" H-7*)D 未决帐||老帐old account
.t7D/_ Y5PIR9 - l|j&w[c[Q0 oaRPYgh4 现金帐cash account
X-~Q oBKZ$&_h +(UrqK4Av ?#slg8[ 流水帐running account
w?<:` |K/#2y~ AvP*p{we &&JI$x0; 暂记帐||未定帐suspense account
Y6^lKw J>X aQfzwU Tff7SEP /KlA7MH 6 过期帐||延滞帐overdue account||pastdue account
3)42EM'9( jwAO{.}T1r +`.%aJIi9 vAwFPqu 杂项帐户sundry account
Mr/^V,rA @RbAC*Y]g 3=sA]j-+
( XD%?'uUQ_ 详细帐单||明细表detail account
v`x~O+ YJeZ{Wws Pgye{{ ]WyV~Dzz< 呆帐bad account
rv|k8 ^b>E_u &WvJg#f $`_(%tl 会计项目title of account
a,&Kvh ><`.(Z5c |byB7f [h8F) 会计薄||帐薄account-book
&~||<0m ?_n.B=H`8 CdTmL{Y1 =CRaMjN 营业报告书||损益计算表account of budiness||business report
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n}IRuw >k _Z]J6Pd 借贷细帐||交验帐account rendered
\UtUP#Y{t CAcnH ~R!(%j ] *;"^b\f5_ 明细帐account stated
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}D4 \ov>?5 tGM)"u- PMXnupt 与…银行开立一户头to open an account with
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4uU(t ;}|.crMF 与…银行建立交易to keep account with
sPc\xY %qja:'k t*.v! 2(`2 f 继续记帐to keep account
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jp>FVv3 qc*+;Wi+5 rw+0<r3|K 与…有交易to have an account with
]*zF#Voc ^D vaT9s ' P-K}Y }zLe;1Tx 作成会计帐||有往来帐项to make out an account with
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& 3UrqV`x \ 清算||清理债务to make up an account
?{{E/J:% [ ddEt ?>lmLz!e tQ2*kE 清洁帐目||与…停止交易to close ones account with
Z$WT ~V JZP2NB_xt uLL#(bhDr vO4
&ZQ>6 结帐to close an account
hk,Q=}; K= 06I 2M1yw " D0x+b2x^ 清理未付款to ask an account||to demand an account
cteHuRd Th,2gX9 *?KQ\ Y &V$'{ 结清差额to balance the account with
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zDA 清算to settle an account||to liquidate an account||to square an account
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XkL$2 UdLC] " _q5\]z\O 审查帐目||监查帐目to audit an account
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7; KCCS7l/ ?58pkg J 检查帐目to examine an account
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{z.}u5N 转入A的帐户to charge the amount to As account
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[j`'.fj S2fw"1h*x N8nyTPw eY&UFe 以计帐方式付款to pay on account
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/ 4AF"+L twO)b"0 代理某人||为某人on ones account||on account of one
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=+%I wkd591d* H!45w;,I 为自己计算||独立帐目on ones own account
aMz%H|/$ PDpIU.=!0 m?M(79u[ vys*=48g 由某人收益并负风险on ones account and risk||for ones account and risk
{b#c0>.8- M#|TQa N \8t g7Sdq oW/&X5 由某人负担for ones account||for account of one
g#70Sg*d iK.MC%8? qKSM*k~ k|
jCc 按某人指示||列入某人帐户by order and for account of one
~F' $p %NAz(B fqZ!Bi PD/~@OsxU 列入5月份帐目for May account
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qx)u 编入某中帐项下to pass to the account of||to place to the account of
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)FHaJ*&d IH:Hfv 寄出清算书to send in an account||to send in render an account
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:@ s!+?)bB 0[hl&7 Ab@ 支票薄cheque book
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NOQgkN Ri-I+7(n! 支票陈票人cheque drawer
<4!w2vxG TY8 8PXW '+}hVfN Kt^PL&A2 持票人cheque holder
Qe4 U2bb|6j O&O1O>[p1 !IGVN:E 不记名支票cheque to bearer||bearer cheque
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Cw+ (,1 记名支票||认人支票cheque to order
o?%x!m> W"2\vo) nrf%/L @E==~ b 到期支票antedated cheque
3s|tS2^4 f5yd2wKy6 7C 4Njei" R
UX 未到期支票postdated cheque
QOP*vH >J C&;'Pw9H oF*Y$OEu?c ]-AT(L> 保付支票certified cheque
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67 ,Tr12#D: :}GxJT4 未获兑现支票,退票returned cheque
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(7!W '@:;oe@] 横线支票crossed cheque
L@2H>Lh35 A2vOI8 {bNnhW*qOu i\<l&W 普通横线general crossing
m?m,w$K =-q)I[4# .Ftml' ! N7M^ 特别横线special crossing
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d 空白支票blank cheque
Z os~1N]3 d)0%|yX6 ;0BCM(>Wo `Y[zF1$kz^ 失效支票,过期支票stale cheque
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I L8$7^muad ?Rwn1.Z f{)*" 普通支票open cheque
-meKaQv {-E{.7 PCU6E9~t2 S\ li<xl 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
i$F)h<OU+ eR}d"F4W I#,,h4C uUJ2d84tV 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
NKMB,b c'(]n]a% r!zNcN(%cs \UE9Ff+{ 支票换现金||兑现to cash a cheque
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f 清理票款to clear a cheque
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7<KRB\)b& Te.hXCFD 保证兑现to certify a cheque
xA-G&oC]<T c]n4vhUa5 E+01"G<Q xCQ<G{;C 填写支票数额to fill up a cheque
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BT Jsw<,uTD Bq _<v)M* 支票上划线to cross a cheque
WL7:22nSHa :2?'mKa7 7_{x '#7 m2V4nxw]Qp 开发支票to make out a cheque
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:e 'wmA f{+8]VA 16]O^R;r 签发支票,开立支票to draw a cheque||to issue a cheque
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S;(u[W 透支支票to overdraw a cheque
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8!T^KMfz &B3kzs S ^n:O 背书支票to endorse a cheque
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h2eXU L@+j8[3BX 请付票款||清付票款to pay a cheque||to honour a cheque
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T &556 ;l 支票退票to dishonour a cheque
jb*#!m.l kQ:2 @SOm |6uEf/*DX Jv7M[SJ#x 拒付支票to refuse a cheque
Rc6Rk!^ g_}@/5?y (*2"dd /wK7l-S 拒付支票to stop payment of a cheque
Llzowlf e A7sej ;or> Sh7 }KOu 提示要求付款to present for payment
fW\u*dMMZE |e\:0O? L,:U _\HQ
qItI):9U 见票即付持票人payable to bearer
p;'vOb 0zfrx-'zN ht =yzJ9Pr 1k hwwoo 支付指定人payable to order
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)EB~|4'] 已过期||无效out of date||stale
BujWql 1ri#hm0x\ $)uQ%/DH> zb3ir| 请给出票人R/D||refer to drawer
Isi,Tl ^ bb<Vh2b>R \Z~m6; ^@ux 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
)/=J=xw2 .3Ap+V8? \2LCpN Sj*H4ZHD<& 文字与数字不一致words and figures differ
h(zi$V >B9rr0d0 "C.$qk] SY{J 支票
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X(1.Hjh 时间已过account closed
SrKF\h%/+ I?:V EN: k{;:KW| fY `A 更改处应加盖印章alterations require initials
#2dmki"~( :Rq D0>1 [C&c;YNp a#{a{> 0q3:"X
7z$+ *]9- 时间已过effects not cleared
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D?E5p.!A ]f\rB8k|& 停止付款payment stopped
/2z2a-!r gi`ZFq@ 1n,JynJ 4bKZ@r% 支票毁损cheque mutilated
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ONt .=NK^ 汇款||寄钱to remit||to send money
K>q,?x b LO2sP"9 9*x9sfCv9 =*'`\}];" 寄票供取款||支票支付to send a cheque for payment
\ pq]q i7p3GBXh[ f"-?%I*' Di L@NU!$q 寄款人a remitter
|GsLcUv6 `aUA_"f abF_i# vz
_U 收款人a remittee
ZE1#{u~[y 2vur_`cV Q'rG' | 3j3AI7c 国外汇票foreign Bill
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4?* \t(/I=E8/ 5H5<ft, 国内汇票inland Bill
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](O!6_'d ei"FN3 Rm 跟单汇票documentary bill
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iKo 空头汇票accommodation bill
5zUD W? lKa}Bcd 'Kq%tM26! *AJW8tIP 原始汇票original bill
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NX/} YS/DIH{9e phNv^R+ P3:hGmk8|j 改写||换新票据renewed bill
[bZXzV( wvgX5P> [3\}Ca1 ge E7<"m% 即期汇票sight bill||bill on demand
VfQSfNsi 9iv!+(ni *f,EDSN1@d rSa3u
*xB …days after date||…days after date…日后付款
.-o$IQsS Va{`es)hky 3n,F5?!m {5RM)J1 …months after date||…months after date…月后付款
P ^D\znvc Wx^L~[l Y(-+>>j_ /Jo*O=Lpo 见票后…日付款…days after sight||…days sight
;ASlsUE\) f>Ij:b`Z2 oo/#]a )K%AbKn 见票后…月付款…months after sight||…months sight
`~gyq>Ik2 o8Tt|Lxb$8 tNq~M 2o6%P}C 同组票据set of bills
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.p`^v ?a(ApD\ N 0`)WLW ':J[KWuV 单张汇票sola of exchange||sole of exchange
X\uN:;?#W{ $2\OBc= +$P0&YaQ T,5]EHea 远期汇票usance bill||bill at usance
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!hEtUF >NK*$r8 长期汇票long bill
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x)W $(G.P!/ 短期汇票short bill
cbNrto9 V)C4 sG =M>pL+# yX/ 9jk 逾期汇票overdue bill
y&UcTE2;%( Q. @9"&)t +Y6=;*j$
}H\wed]F/ 宽限日期days of grace
(xy/:i".V pm@Mlwg`1 3+0$=ef h#B%'9r 电汇telegraphic transfer (T.T)
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GMr jZ DFcgUEq 邮汇postal order||postal note (Am.)||post office order||money order
n~@;[=o?5 4Un (}P' ~#C7G\R ]-&A)M6 本票promissory note (P/N)
lmfvT}$B +coVE^/w **N{XxdN 59 R;n.Q 押汇负责书||押汇保证书letter of hypothecation
9rf6,hF Q9Sh2qF^2 C|*U)#3:F tZB"(\ 副保||抵押品||付属担保物collateral security
\C#XKk$OE I<Wp,E9G# {Cd Q)| EyO=M~nsS 担保书trust receipt||letter of indemnity
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承兑||认付acceptance
H`d595<=i; &{-r 5d23 '1+s^Q'pc G)t_;iNL| 单张承兑general acceptance
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qt[. ])`w_y(> z@Pv~" 有条件承兑qualified acceptance
C>wOoXjt nvY%{Zf$} ;UUpkOQO( <NKmLAfX 附条件认付conditional acceptance
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{hd1 h}0}g]IUx <hkSbJF 3b{ 7Z 2 部分认付partial acceptance
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