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。
xZ'`_x9l 会计报表statement of account
i;'X}KW KGE-RK nhXp_Z9 v!RB(T3 往来帐目account current
VF!kr1n! I`$I0 /glnJ3 E5[]eg~w%{ 现在往来帐||存款额current accout
C(|T/rQ- ^Lv^W ;pNbKf: HAUTCX 销货帐account sales
M Xt + PN^1 }Keon.N? u*-<5&X 共同计算帐项joint account
}`/n2 X$h~d8@r `:BQ&T%UQR @61N[ 未决帐项outstanding account
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'v# 贷方帐项credit account||creditor account
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j(uP GH+FZ (F 借方帐项debit account||debtor account
nIKT w =qR7-Q8B % m5 ^p TNT"2FoBd 应付帐||应付未付帐account payable
*7fPp8k+Z; VJtTbt;> D&6Qk&> }~~^ZtJ\ 应收帐||应收未收帐account receivable
u{nWjqrM*5 uZ?CVluP nMdN$E u.4vp]eU 新交易||新帐new account
KY34 'Di
s!fY^3 Odjd`DD1 PEn^.v@ 未决帐||老帐old account
/(pD^D x|i3e&D 4e\`zy #5:A?aj 现金帐cash account
lJY=*KB(6 B|$13dHfa bYU+-|54 8]MzOGB8 流水帐running account
k^\&.63( /IW=+ri \HEo8~TY
^(JbJ@m/ 暂记帐||未定帐suspense account
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7-g4S]r< U5$DJ5>8 过期帐||延滞帐overdue account||pastdue account
4S EC4yO n:."ZBtY* j3-6WUO ZBq*<VtV 杂项帐户sundry account
FY}*Z=D% i/Lq2n3 ) 'wnY>hN e+ w 详细帐单||明细表detail account
#TwE??ms ,(W98}nB `'.x*MNF |(v=1#i 呆帐bad account
;C3?Ic `+;oo B ZboJszNb; |&']ms5J 会计项目title of account
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%(G22- 5GL+j%7 i8@e}O I 会计薄||帐薄account-book
+p<R'/ HMd )64( ?s} E<Kr |aJ6363f. 营业报告书||损益计算表account of budiness||business report
)stWr r& /l%qq*Ew ^Es)?>eah c7!`d.{90 借贷细帐||交验帐account rendered
2e@\6l,!^ 8 %f!
X51 EXzNehO~e B4&pBiG&f6 明细帐account stated
Q&Ahr V46[whL%r .: ;Hh~ geSo#mV 与…银行开立一户头to open an account with
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<Z=%M3e T-i]O*u Vho0f<`E 4!%LD(jB`B 与…银行建立交易to keep account with
=PM#eu *sVxjZvV F|{?GV%hF gdNp2b 继续记帐to keep account
XPTB,1g+f JjML!; # |[@Due e91d~ 与…有交易to have an account with
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@&nW 作成会计帐||有往来帐项to make out an account with
\>7-<7+I6 N6%q%7F.: bkI A:2HX L-gF$it\*b 清算||清理债务to make up an account
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"v1"Ec kcUt!PL S@($c' dL)5~V8s 清洁帐目||与…停止交易to close ones account with
k]5L\]>y *.l=>#qF imQNfNm 6I![5j 结帐to close an account
R~-q!nC IxR:a( bYH_U4b hJNA% 清理未付款to ask an account||to demand an account
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{v(|_j&:o O v6=|]cW 8, ^UQ5
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-TK ,Z"sh* 清算to settle an account||to liquidate an account||to square an account
ond/e&1 &pl;U\dc*a sOmYQ{R WLH2B1_): 审查帐目||监查帐目to audit an account
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& 检查帐目to examine an account
\v Go5` n\U6oJN ly+7klQ;. K)ib{V(50 转入A的帐户to charge the amount to As account
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H;`@SJBf VF.S)='>Eu me" <+6 以计帐方式付款to pay on account
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#rvTDRw #D8)rs.9 0"Hf6xz 代理某人||为某人on ones account||on account of one
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( s!Vtwp9 9UX-)! 为自己计算||独立帐目on ones own account
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1JB]\ V qf}(3K0 M Cz3RZK [gDvAtTZ5 由某人收益并负风险on ones account and risk||for ones account and risk
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gSR 由某人负担for ones account||for account of one
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6p/L klKt^h- 按某人指示||列入某人帐户by order and for account of one
l8Ox]%F 3.Qwn.
5k @k z^]nP87 列入5月份帐目for May account
<?eZ9eB a<Ta *:R$0 [@)|j=:i: q4E{? 编入某中帐项下to pass to the account of||to place to the account of
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g7z?AZ v,s]:9f`\> @:
NrC76 寄出清算书to send in an account||to send in render an account
7)YU ; (fl2?d5+C e_e|t>nQ '
x|B' 支票薄cheque book
VrDv d ^,50]uX_ 4V=dD<3m 3j2}n
o8O 支票陈票人cheque drawer
-$*YN{D+ !&X}?NK F!U+IztZ k0,~wn\#h 持票人cheque holder
p 7sYgz {.sF&(e vwg\qKqSM )g-*fSa 不记名支票cheque to bearer||bearer cheque
ky*-_ i/->g:47P nWh?zf#{ hFKYRZtP.8 记名支票||认人支票cheque to order
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YEGXhn5E m{' q(w} GXwV>)!x 到期支票antedated cheque
n'&WIf3 {It4=I)M StE4n0V }[1I_) 未到期支票postdated cheque
a/_ `1 B^oXUEOImq 4&?%" 2 Tf+B<B: 保付支票certified cheque
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!j- 7, ]+oPwp;il 未获兑现支票,退票returned cheque
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^# 1w35H9\g 横线支票crossed cheque
Ek84yme# QjPcfR\ 0L|A RS$e^_ W 普通横线general crossing
@]~\H-8 H -`7T;t~ nU/v(lN K2!KMhvQ 特别横线special crossing
>RRb8=[J R#gip & %1XYpA.0 IF uz' 空白支票blank cheque
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q[r|p"TGov JGJQ5zt 失效支票,过期支票stale cheque
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(3C Wh"oL;O sz_|py?0 ppS,9e- 普通支票open cheque
2rne=L .0nL;o Cdc6<8 \acjv|] 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
qbmy~\ZY u=A&n6Q[Vo 9"oc.ue.2D ZY=x$($f 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$96 [|e7oNT(Q ?~;G)5 支票换现金||兑现to cash a cheque
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YNqr Uk5jZ| 清理票款to clear a cheque
UV$v:>K# $#1i@dI h0L*8P`t [P407Sa" 保证兑现to certify a cheque
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I $s$z"< * 3WK`9q 填写支票数额to fill up a cheque
@u#Tx% Pqi>,c<&mL ]HCu tq 1 f).J 支票上划线to cross a cheque
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[]W $xJVUV "8>*O;xk E$T)N U\ 开发支票to make out a cheque
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`U.h^V 签发支票,开立支票to draw a cheque||to issue a cheque
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8Rj |W<wPmW_{+ 透支支票to overdraw a cheque
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Mjjt 背书支票to endorse a cheque
T}jryN;J5 615, P/ B0T[[%~3M =Wn11JGh 请付票款||清付票款to pay a cheque||to honour a cheque
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^ Y1vl,Yi `D6Bw=7 v `9IS+Z 支票退票to dishonour a cheque
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DG_e #p_3j 0S l:5x*QSX 拒付支票to refuse a cheque
3iMh)YH5b Ii_X^)IL( >vF=}1_L %}t.+z(S 拒付支票to stop payment of a cheque
icLf;@ ,#@B3~giC %{Ez0XwGCn Q&S\?cKe 提示要求付款to present for payment
}D-h=,]; SRuNt3wW6 l6IpyIex q{?Po;\D 见票即付持票人payable to bearer
Z<T%:F </(bwc~2 of!Bz @=B'<&g$Xv 支付指定人payable to order
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6v<+`? 794V(;sW, tEh YQZ h)2W}p{a4= 已过期||无效out of date||stale
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y@ aVcQ "$#X[. 请给出票人R/D||refer to drawer
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UuJk G41 gil6k @5jJoy(mX@ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
\}[{q oju)8H1o# 'i#m%D`dt +c$]Q-( 文字与数字不一致words and figures differ
7.@$D;L9 0EiURVX
c]3% wL X+2 aP'D 支票
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szW_cjS 时间已过account closed
4Rj;lAlwB S?_/Po
| _' KJ:3e g#b[-)Qx 更改处应加盖印章alterations require initials
rK 9 #'m&<g, )pELCk KZ_d..l*W r#ES|
$h"Ht2/ J 时间已过effects not cleared
v|r\kr k aBv3vSq>Q c4Q{ a![x^@nF 停止付款payment stopped
(3PkTQlE g%z'#E97 ]r++YIg!j c|?0iN 支票毁损cheque mutilated
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#lDf8G|ST~ 7u8HcHl "o.V`Bj 汇款||寄钱to remit||to send money
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}RkRA zGKDH=Yy ; VK)1/b=yT Fl)p^uUtl 寄票供取款||支票支付to send a cheque for payment
}2dz];bR pe(31%(h Th1/Bxb:
Mle@.IIT 寄款人a remitter
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.XYI3Ab1 o&M2POI~q -) }<?1\k 收款人a remittee
MZ" yjQ A (pY'v/ a- $gKMVgD"
#H]b Xr 国外汇票foreign Bill
`>M;f%s 0}' b(@[Y(_R 88c-K{}3 国内汇票inland Bill
43_;Z| T )C>4?) %4X#|22n )Rhy^<xH 跟单汇票documentary bill
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[]6I m e\S: 空头汇票accommodation bill
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s"g 原始汇票original bill
ZM)Y Rdh {a>a?fVU Rx';P/F0C n<Vq@=9AE 改写||换新票据renewed bill
f"^G
\ K(*QhKX _Ju@<V$ Q_p!;3 即期汇票sight bill||bill on demand
<sXmk{ 8J60+2Wa j@OGl&'^- i21ybXA=Z …days after date||…days after date…日后付款
OyTE d5\3 AiUICf?{ r >%reS wSrq?U5q …months after date||…months after date…月后付款
REd"}zDI q2qbbQ6H 4 [@`j{ ^1d"Rqtv 见票后…日付款…days after sight||…days sight
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qEd!g,Sx 见票后…月付款…months after sight||…months sight
`Qzga}`"] x --buO F"7dN *7 iUcDj: 同组票据set of bills
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<LvT h/9{E:ML GyE-fB4C 单张汇票sola of exchange||sole of exchange
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j V?{[IMRC $`J'Y>` 2LpJ xV 远期汇票usance bill||bill at usance
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S^iGe zP\n<L5 z"`q-R }m 长期汇票long bill
8FY.u{93 }Qjp,(ye ?t LJe zB 6u%u WR 短期汇票short bill
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%\ "bF@ &@E{0ZD [qhQj\cK 逾期汇票overdue bill
\Y[ #&+0hS l#8SlRji `N0Mm7 宽限日期days of grace
*&VH!K#@{ Yh%a7K 79:Wo>C3-
y(M- 电汇telegraphic transfer (T.T)
*Vk%"rwaG WB S~e 1( V>8}zn esCm`?qCP 邮汇postal order||postal note (Am.)||post office order||money order
?b?`(JTR QN=a{ ["|' f >h3r\r\n3 本票promissory note (P/N)
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+3 L(tA~Z"k 押汇负责书||押汇保证书letter of hypothecation
hX#s3)87 ,fS}cpV _akC^hT MB423{j 副保||抵押品||付属担保物collateral security
W@NM~+)e >t2E034_ HJl$v#]#+ (17%/80-J 担保书trust receipt||letter of indemnity
D3#/*Ky 8y;W+I(71 }V.Wp6"S FC.d]XA%/d 承兑||认付acceptance
8D[8(5 G_E U/p<Q d4c-(ZRl &IGTCTBP 单张承兑general acceptance
4^1B'>I &Mz3CC6 8zew8I~s
VO ^[7Y 有条件承兑qualified acceptance
j?Ki<MD1 ]PVPt,c x2B~1edf V$u~}]z 附条件认付conditional acceptance
q1j<p)( !4uTi [e mQt';|X@ k8^!5n 部分认付partial acceptance
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