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。
9X{nJ" 会计报表statement of account
L5 k>;|SA 0iZ9a/v yDkDtO`K , w'$T) 往来帐目account current
C8W`Oly:] M+R)P+ !E:Vn *k; CpqSn/ 现在往来帐||存款额current accout
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Ved dK;\`>8 nM.?Q}yO~ Oc/_T> 销货帐account sales
b;{"lJ:+Z hHl-;%# kdMS"iN8x B?ob{K@ 共同计算帐项joint account
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v{ ^YJ^+:D( 未决帐项outstanding account
oJJk E e\-q +j: Ld( BvW gH.OX 贷方帐项credit account||creditor account
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[b O-lh\9{'R IZv, Wo x(zZqOed 借方帐项debit account||debtor account
jKV?!~/F zcWxyLifl0 PW//8lsR p+sPCF 应付帐||应付未付帐account payable
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|2@sc 应收帐||应收未收帐account receivable
MHyl=5 rHBjR_L.2 Ru')X{]25 .d!*<`S| 新交易||新帐new account
S=amj cC R|$`MX}'z J9=0?^v-:B N_k6UA9 未决帐||老帐old account
0\ w[_H 'CO[s.03 Ry S{@=si $(L7/M 现金帐cash account
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L p`s "jc)N46 流水帐running account
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bzn^ `h3}"js j"u)/A8* ;/q6^Nk3A 暂记帐||未定帐suspense account
Jv.R?1;8i ;L%~c4`l~m Od]xIk+E @CI6$ 过期帐||延滞帐overdue account||pastdue account
}/r%~cZ P2JRsZ. SfL`JNi) LhRe?U\ 杂项帐户sundry account
z ;Nk& <? 9ufs6z ,4W((OQ^ @5G7bY7Nz 详细帐单||明细表detail account
&E`Z_}~ f:&OOD o Ht^2)~e~: ZKPkx~,U[ 呆帐bad account
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-O 9?$!=4 swL|Ff`$ 会计项目title of account
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] 会计薄||帐薄account-book
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VI NWK_(=n 营业报告书||损益计算表account of budiness||business report
qJt gnk| ?+=|{{l F]#fl% yLOLv6g~e 借贷细帐||交验帐account rendered
ScoHtX3 MXV4bgltT !r0P\ :y
gz/L 明细帐account stated
S`w)b'B!M ~GYtU9s5 JhIK$Ti ye2Oh7 与…银行开立一户头to open an account with
PzDgl6C KZfRiCZ j)qh>y) M[_I16s 与…银行建立交易to keep account with
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.B 0Jh:6F mP[u[|] 继续记帐to keep account
lXKZNCL uZI a-b {?hjx+v[ ]t;5kj/ 与…有交易to have an account with
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1 ,4XT !;Nh7vG oH"N>@ Vl D/UGN+ 作成会计帐||有往来帐项to make out an account with
x)L@xQ V1A3l{>L y8z%s/gRh 1hi j4m$b 清算||清理债务to make up an account
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@fc7 hGV/P94 清洁帐目||与…停止交易to close ones account with
Zh^w)}(W oD\+ 5[x EdpR| z K^\9R 结帐to close an account
{H2i+"cF UI;{3Bn p#2th`M:P1 *Fws]y2t~ 清理未付款to ask an account||to demand an account
i>2_hn_UR (Ln h> '2 Q,`kfxA`O Q>$L;1E*, 结清差额to balance the account with
"g-NUl`' ^ BKr0~4A ,qB081hPG >k|[U[@ 清算to settle an account||to liquidate an account||to square an account
h[T3WE =w-H ) )K~nZLULY BYU.ptiJJ 审查帐目||监查帐目to audit an account
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GvEJ`qn Vk-_H)*r )3sb2
# 检查帐目to examine an account
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t@XT 转入A的帐户to charge the amount to As account
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sa* -B 以计帐方式付款to pay on account
mz1g8M`@[D ~55>uw< ~_%[j8o&l v0=~PN~E 代理某人||为某人on ones account||on account of one
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<+^$QL vaL-Mi(_ 7~'@m(9e 7[LC*nrr 为自己计算||独立帐目on ones own account
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yd_dK/ h 8s*FI qM+T Wp K-ebAaiC 由某人收益并负风险on ones account and risk||for ones account and risk
yFG&Ir wal }[F# ^-ZqS $`%.Y&A 由某人负担for ones account||for account of one
V QI7lJV" F <(Y 6F2}|c vs~*=d27Pf 按某人指示||列入某人帐户by order and for account of one
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GfDA5v[ 列入5月份帐目for May account
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V+e 编入某中帐项下to pass to the account of||to place to the account of
<$E8T>U 9V~yK? x)*[>d2yd v!2`hqO 寄出清算书to send in an account||to send in render an account
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WPr 3I]5DW %- 支票薄cheque book
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V] ~c4Y*]J 支票陈票人cheque drawer
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Nbr{)h ?G@%haqn6 持票人cheque holder
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Ln 不记名支票cheque to bearer||bearer cheque
<iMLM<J<w D3eK!'qS .$Y[>9 1z)+P1nH] 记名支票||认人支票cheque to order
"xWC49 bkb}M)C rS=6d6@ OnG?@sW+4! 到期支票antedated cheque
d/e9LK t^q/'9Ai&J YPN|qn( IySlu^a 未到期支票postdated cheque
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'Yt D`u{U] _b+3;Dy sviGS&J9h 保付支票certified cheque
PWTAy\ [.2>=3T ,\VNs'j 6uD Nqq 未获兑现支票,退票returned cheque
~U`aH~R )pg?Z M9 .69{GM? o^Ms(?K%t 横线支票crossed cheque
/gxwp:&lY m$]?Jq Q WOd&=: V4|pZ] 普通横线general crossing
T7[ItLZ w!61k \ ^s^X n QhE y8\44WKW 特别横线special crossing
1|2X0Xm{ q?`bu:yS B7cXbUAQs dH8H<K~ 空白支票blank cheque
"/K44(^ vuHqOAFNs |@Bl?Bs+ d>2>mT$U 失效支票,过期支票stale cheque
$cc]pJy"} Q~nc:eWD YI|7a#*F (R{WJjj 普通支票open cheque
O>UR\l|+:2 z`lDD M5wj79'l" p9 %7h. 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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n$/ O.}{s; (Ori].{C.J 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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U/gYFT O",:0< 4\3Z$%2^LZ 支票换现金||兑现to cash a cheque
Ve<l7U; 9|fg\C 7&E3d P 3s" Rv@ 清理票款to clear a cheque
5Osx__6 $t =j6f/8 !M6*A1g5 tv5G']vO\ 保证兑现to certify a cheque
}! x\qpA A?=g!( wB Z%k)'%_ VD,g 填写支票数额to fill up a cheque
fM6Pw6k YhRES]^ }O-|b#Q ;mu^WIj 支票上划线to cross a cheque
V0XQG} ,,OO2EgZ` >T=($:n GG-7YJ 开发支票to make out a cheque
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pO[ @2tF nD6NLV%2x 签发支票,开立支票to draw a cheque||to issue a cheque
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:Q.Zj 8HDYA$L 透支支票to overdraw a cheque
_SY4Qs`d 1YL6:5n q,(U 8 ]yy10Pk[! 背书支票to endorse a cheque
KEEHb2q LB1LQ0M Q/xT>cUd Bvb.N$G 请付票款||清付票款to pay a cheque||to honour a cheque
@m[q0G} kr[p4X4 @9Rgg9r }rRf4te 支票退票to dishonour a cheque
~.;+uH<i d0vn/k2I z|E/pm$^ MEf`&<t 拒付支票to refuse a cheque
yhxen I&%{%*y _~]~ssn,1 Q8OA{EUtq 拒付支票to stop payment of a cheque
ra2sYH1wr 9$U@h7|Q` %&w 8E[ LX;w~fRr. 提示要求付款to present for payment
dY[ XNP CobMagPhr ++1<A&a <+o*"z\mI 见票即付持票人payable to bearer
HtY0=r )IQ5Qu 7/C,<$Ep .LMOmc=( 支付指定人payable to order
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Z ^K -hL 0}Wy$N 已过期||无效out of date||stale
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/#[~ '9d<vWg ;J[ed>v;3 请给出票人R/D||refer to drawer
4u0\|e@a c$fi3O |W $epOLg B6qM0QW 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
^K[WFi N} 7 uy?%5 GY% ^!r S=NP}4w,_) 文字与数字不一致words and figures differ
LelCjC{`1 ' b?' u "MS}@NLUW X~+AaI:~K 支票
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更改处应加盖印章alterations require initials
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0 $Ygt0d 时间已过effects not cleared
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Q' skSs|slp HV0! G-h EuH[G_5e0 停止付款payment stopped
q!fdiv` _.}1 Y,Q I| Vyv [l`_2{: 支票毁损cheque mutilated
@$:T]N3m 3$ 'eDa[ %1JN% "K Or)QD/ 汇款||寄钱to remit||to send money
322)r$!" 3P}^Wu uGo tX b owR`Z`^h) 寄票供取款||支票支付to send a cheque for payment
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W7ZpV ='rSB.$Ctk --D&a;CO} An.Qi =Cv 寄款人a remitter
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E:7R>.g 6cQ)*,Q ,V`zW<8 收款人a remittee
;~^9$Z@%Q &7 0o4~Fr b '9L}q2m /7`fg0A 国外汇票foreign Bill
}piDg(D %@q/OVnM - WEEnwZ J 7/)XS 国内汇票inland Bill
7RpAsLH= M"W~%
-O~V4004 \h{M\bSIEa 跟单汇票documentary bill
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3P;B SWq5=h 空头汇票accommodation bill
5YG%\ ~#]$YoQ&O 1s "/R bP+b~!3 原始汇票original bill
#Rw9Iy4 Zqp<8M2 Fv!KLw@
^q@6((O 改写||换新票据renewed bill
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1k3 \9Yc2$dY 即期汇票sight bill||bill on demand
$qp,7RW {=Y3[ ;ND)h pD+ ~N!-4-~p …days after date||…days after date…日后付款
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0*4h}t9j uG:xd0X+W …months after date||…months after date…月后付款
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xSL bdBFDg _?m%i]~o naaww 见票后…日付款…days after sight||…days sight
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p]^?4 97L|IZ s) jn:9Cr,o;g 见票后…月付款…months after sight||…months sight
;Q{~jT bAkCk]>5 2c u?2_, [m+):q^ 同组票据set of bills
FVo_=O) +#wh`9[wBt ?E2$ MmL)CT 单张汇票sola of exchange||sole of exchange
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49Y_ze6L} pf%B 远期汇票usance bill||bill at usance
a*T=;P3(I O)EA2`)E c:OFBVZ VKtZyhK"h 长期汇票long bill
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. *$6dN x Q[Xh{B 短期汇票short bill
%@Ow.7zh (7k}ysc &X`zk li j>u 逾期汇票overdue bill
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k~ 6!Z>^'6 $T-Pl57 fvH4<c5x 宽限日期days of grace
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8#Uk} / 电汇telegraphic transfer (T.T)
:@=;WB*0 k __MYb u.~`/O k&M9Hn2 邮汇postal order||postal note (Am.)||post office order||money order
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r_$%x9D g)/#gyT4Y uNoP8U%* ]@G$
L,3 本票promissory note (P/N)
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4XM>`a )u67=0s2i+ TTQ(\l4
Lo-\;%y 押汇负责书||押汇保证书letter of hypothecation
>x0) >v9@p7Dn m_;<7W&p] 3~5%6` 副保||抵押品||付属担保物collateral security
= 3("gScUj 9~Ve}NB#z& g6V>_| V#-\
4`c 担保书trust receipt||letter of indemnity
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PS\n0 承兑||认付acceptance
}(-2a*Z;Y Qi?xx') _W + G~$[(Fhk 单张承兑general acceptance
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P# 有条件承兑qualified acceptance
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C=++ 附条件认付conditional acceptance
@+EO3-X5 k}tTl 2 Fmo^ ?~b z($h7TZ$ 部分认付partial acceptance
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