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。
\b'xt 会计报表statement of account
C) QKPT ,''cNV 38V
3o`f 5pNY)>]t= 往来帐目account current
XALI<ZY s}&bJ"!Z m^%|ZTrwN7 1xNVdI 现在往来帐||存款额current accout
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+YOKA* sGDV]~E 销货帐account sales
hli|B+:m" |4) ){s*n=KIO Y /TlE? 共同计算帐项joint account
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lKJll^2: $ZPX]2D4B#
5/[H+O1; 7x]4`#u 未决帐项outstanding account
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+1C3`0( E9j+o y L(;WxHL 贷方帐项credit account||creditor account
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r#PMy$7L 借方帐项debit account||debtor account
\u-0v.+| K)7zKEp`cj n>,L=wV [@<sFP;g 应付帐||应付未付帐account payable
Op.8a`XLt& J;t 7&Zpe 14eW4~Mr |s7`F% 应收帐||应收未收帐account receivable
dCYCHHHF QR?yG+VU Mvj;ic6iK S|V4[ssB 新交易||新帐new account
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+ l@j.hTO< I7+9~5p 未决帐||老帐old account
3H\w2V )O+}T5c= U=Y)V% #$~ba%t9% 现金帐cash account
%A1@&xrbl <%}QDO8\i 8eIUsI.o h+.{2^x 流水帐running account
Jo(`zuLJ Zv]x'3J#Y Bm$"WbOq*R j*@l"V>~ 暂记帐||未定帐suspense account
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过期帐||延滞帐overdue account||pastdue account
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B 杂项帐户sundry account
"@@I!RwA p;)" <P ,~eX(r !1T\cS#1% 详细帐单||明细表detail account
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k@J %R#L 呆帐bad account
+:=(#Y ,H}_%}10 HjvCujJ +cJy._pi! 会计项目title of account
q>f<u& r;9 r!$d .Ig+Dj{) X)SDG#&+bF 会计薄||帐薄account-book
vr#+0:| 2n><RZ/9 n8=5-7UT ,jA)wJ 营业报告书||损益计算表account of budiness||business report
Mwb/jTp %+ 7p lM m42T9wSsx "xcX'F^ 借贷细帐||交验帐account rendered
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&E}r{? 明细帐account stated
$p!yhn7 YzosZ! L!< eD$M<Eu HCK|~k 与…银行开立一户头to open an account with
qbrp P(. DU%w1+u 5vo.[^ty UT~a&u 与…银行建立交易to keep account with
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}(a+aHH 继续记帐to keep account
AE: Z+rM* 7\_o.(g#- T|&[7%F3" jVLA CWH 与…有交易to have an account with
AV 8n( xw{-9k-~ ]# t6Jwk |+ N5z 作成会计帐||有往来帐项to make out an account with
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IUR<.Y` /TS=7J# 清算||清理债务to make up an account
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lqM c 清洁帐目||与…停止交易to close ones account with
6y%0`! R+gz<H.Q Lb LiB*D#s 9nu3+.&P 结帐to close an account
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O u3Gjg{-N7 :Xc@3gF 0G!]= 清理未付款to ask an account||to demand an account
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X {0y rD>*j~_+P 结清差额to balance the account with
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: @aJ!PV'ms j}b\Z9)! 清算to settle an account||to liquidate an account||to square an account
9@Cv5L?p\ U%0Ty|$Y 8H[:>;SI x8GJY~:SW 审查帐目||监查帐目to audit an account
oyo(1> Jk,;JQ O-)-YVU \.
M*lqI 检查帐目to examine an account
){jla,[ ">?vir^ {Ay"bjZh R$zH] 转入A的帐户to charge the amount to As account
ybp -$e `y+tf?QN \"hJCP?, \9-"M;R.d 以计帐方式付款to pay on account
VK@!lJu! UA|u U5Q yCCrK@{oo 6'xsG?{JY 代理某人||为某人on ones account||on account of one
ftH:r_"O# vv26I iiK]l J90v!p- 为自己计算||独立帐目on ones own account
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*$ YuB+k^ 6;b~Ht 由某人收益并负风险on ones account and risk||for ones account and risk
;;&}5jcV <$JaWL EqI(|bFwy F2X0%te 由某人负担for ones account||for account of one
[z7bixN ID/F w3$ eF2|Wjl``; 按某人指示||列入某人帐户by order and for account of one
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w& w6j/ Dq! 列入5月份帐目for May account
$M Jm*6h dO%W+K NO :a; W^"AU;^V56 编入某中帐项下to pass to the account of||to place to the account of
jlxpt)0i ~K@'+5Pc F:a ILx u{L!n$D7 寄出清算书to send in an account||to send in render an account
3po:xMY B5$kHM%p TsTPj8GAl[ bV"G~3COy 支票薄cheque book
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R>s! zl`h~}I 支票陈票人cheque drawer
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vg/{ 持票人cheque holder
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Tgl} 不记名支票cheque to bearer||bearer cheque
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`/_G$_ 记名支票||认人支票cheque to order
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w9V 1UQHq@aM H$6`{lx, 到期支票antedated cheque
=Qn ;_+Ct 1x,tu}<u^ h\'n**f_x {%C7EAq* 未到期支票postdated cheque
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?c]M AQ='|% (IPY^>h 保付支票certified cheque
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9 GQ-Rtn4v L{c q, jk y\x+ 未获兑现支票,退票returned cheque
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r)X OD_W8!- 横线支票crossed cheque
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p )Dz+X9;g+ h*<P$t %D[0nt|X 普通横线general crossing
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TDNNK t N2Md}@e 特别横线special crossing
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C1T L/z),# 空白支票blank cheque
'R:"5d "V}[':fen 71{p+3Z& )sT> i 失效支票,过期支票stale cheque
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A ]i)j3WDz] 普通支票open cheque
=*LS%WI f@c`8L@g %Ijj=wW X<*U.=r) 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
vZBc!AW +) m_o"hl 'Un" rts E)fglYWs2 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
]S5JUAGkE* *~x/=.} g"> {9YE '3 ^+{=q 支票换现金||兑现to cash a cheque
*VZ5B<Ic oo.2Dn6z :EA\)@^$R =7o"u3hG 清理票款to clear a cheque
[2{1b`e I'0@viF"Nx =%BZ9,l E\4 +_L_j 保证兑现to certify a cheque
6}oXP_0U QD>"]ap,o go<W( ,O fwRZ5`v< 填写支票数额to fill up a cheque
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7?%k7f |1>*;\o- |UxG $M( 支票上划线to cross a cheque
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R` ;{%\9nS A`}rqhU.{- UQI]>#_/v 开发支票to make out a cheque
;IokThI AlIpsJ[UU E!P yL>){ *^wm1|5 签发支票,开立支票to draw a cheque||to issue a cheque
DY?Kfvef d|yAs5@ w2'f/ oczN5YSt 透支支票to overdraw a cheque
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SNPkd6 E L9]QI 背书支票to endorse a cheque
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Oe z21|Dhiw& Yn G_m] 请付票款||清付票款to pay a cheque||to honour a cheque
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la+[bm<v ]&pds\ p ObX42 支票退票to dishonour a cheque
5w@4:$=I 9^G/8<^^> u!W0P6 nPy$D-L, 拒付支票to refuse a cheque
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拒付支票to stop payment of a cheque
Kiu_JzD &?yZv{ Ls] g P IwFF}<( 提示要求付款to present for payment
~"kb7Fxp #a8B/- *5^Q7`` S-|)QGxV6 见票即付持票人payable to bearer
`,(,tn_ %YC_Se7 @6]sNm RpD=]y!5_ 支付指定人payable to order
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E K8UP,f2 |='z{WS 已过期||无效out of date||stale
EKsT~SS m~-K[+ya`D 70Wgg ty @3C>BLI8+ 请给出票人R/D||refer to drawer
Nbi.\ zIu
E9l U_n9]Z x?2@9u8Yb 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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1^8wvX 文字与数字不一致words and figures differ
'DL`Ee\ s)6U_ l^pA2yh| j;-1J_e5 支票
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|#O@k 时间已过account closed
9vGu0Um F.=2u"[*& K|hjEQRv |n,<1QY 更改处应加盖印章alterations require initials
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*h 时间已过effects not cleared
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d /2=#t-p+ mR?5G:W~R 停止付款payment stopped
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7{a 支票毁损cheque mutilated
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d 汇款||寄钱to remit||to send money
pEIRh1 odjT:Vr ]%wVHC iB%gPoDCL@ 寄票供取款||支票支付to send a cheque for payment
XkXHGDEf 1 >aj7||K :7!0OVQla\ N D(/uyI 寄款人a remitter
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2$cO_> }%'?p<^M 收款人a remittee
x7jC)M<k0 LWz&YF#T- R3;Tk^5A ND>r#(_\ 国外汇票foreign Bill
D(AXk8Vub 2(u,SQ %.^_Ps0 J;{N72 国内汇票inland Bill
aTqd@},? $RIecv<e_ QLEKsX7p> )4<__|52"1 跟单汇票documentary bill
;*:]*|bw [<g?WPCcC beRVD>T M<.d8?p ) 空头汇票accommodation bill
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V 原始汇票original bill
{|&5_][ GqaDL3Niqs zF8dKFE~ i|w81p^o 改写||换新票据renewed bill
K]s[5 TMlP*d# F+,~v- '_w=k4 即期汇票sight bill||bill on demand
\N!AXD TZ(cu> ![YX]+jqNp E:JJ3X| …days after date||…days after date…日后付款
yp KUkH/ w+#C-&z hyCh9YOu) Pe3@d|-,MU …months after date||…months after date…月后付款
EQb7-vhg :PIF07$xl !}v=N";c R?~Yp?B^ 见票后…日付款…days after sight||…days sight
%k-3?%&8 _=Z,E.EN WN?O'E=2 [F0s!,P 见票后…月付款…months after sight||…months sight
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~& bJRN;g M dZ&A}S 7'Zky2F
同组票据set of bills
L;VoJf 0B@SN)<kH iOR_[ y, dv8>[# 单张汇票sola of exchange||sole of exchange
!%^^ \, k2c}3 MeP k7?N ?7w WG6FQAo^8 远期汇票usance bill||bill at usance
|Y$uqRdV 96 q_K84K uD1e!oU 4L ;% h 长期汇票long bill
r@v,T8 pk?w\A} #E?(vA1 (]0%}$Fo 短期汇票short bill
ORyE`h vwjPmOjhS d
F9!G;V 4
Y;Nm1@ 逾期汇票overdue bill
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k1X i5Zk_-\#H -
yE/f2PgQ 宽限日期days of grace
G;v8$)Zj %+8F'&X ?oo
e'V@ 4wID]bKM 电汇telegraphic transfer (T.T)
8P^ITL z% c(:f\Wc3Z Bg&i63XL$$ LQ(yScA@ 邮汇postal order||postal note (Am.)||post office order||money order
u.mJQDTH O4r0R1VQM bSfpbo4( `tHvD=`m. 本票promissory note (P/N)
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J8S'/y(LE< =NnNN'} 0'V5/W 押汇负责书||押汇保证书letter of hypothecation
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a J6U$qi 副保||抵押品||付属担保物collateral security
19O,a#{KHf gZLP\_CL AvdXEY(- rs,2rSsg! 担保书trust receipt||letter of indemnity
-R57@D>j\ [`^a=:* n#q<`}u, 4US"hexE< 承兑||认付acceptance
IPgt|if^ c0%"&a1]]V 1QLbf*zeIW `8^TTQ 单张承兑general acceptance
7B!xT2{T .2%zC & ; ` D= S{
S`#w+C#EW 有条件承兑qualified acceptance
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- 附条件认付conditional acceptance
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n'h{ 部分认付partial acceptance
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