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。
]^HlI4 z 会计报表statement of account
(rfU=E H]@M00C d!0p^!3 JTu^p]os? 往来帐目account current
c}9.Or`? ,DrE4")4 N}0-L$@SL ur\v[k= 现在往来帐||存款额current accout
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]*,955*) NUVFG; 销货帐account sales
Y`@:L'j -h&AO\*^W s53Pw>f 0)/L+P5 共同计算帐项joint account
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| # biI=S SH#-3&$[ _97A9wHj 未决帐项outstanding account
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mW 贷方帐项credit account||creditor account
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] 借方帐项debit account||debtor account
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^J,Zl`N E"p; RY=B>398: 应付帐||应付未付帐account payable
gkDyWZG B VfS&V*un Dh=?Hzw Zo}O,;(F5 应收帐||应收未收帐account receivable
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r |l)z^V! QkJAjmB 新交易||新帐new account
LF\4>(C2g 8]U;2H/z s+{)K "8{#R*p 未决帐||老帐old account
L;d(|7BVv &s.S)'l4l dQSX&.<c, $)w9EGZ 现金帐cash account
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"<f"r# >OP[qj 流水帐running account
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>s= |KF_h^ F Xbf7G)H 暂记帐||未定帐suspense account
b 4o`eR !zc?o?~z u >R2:i 7noxUGmFw 过期帐||延滞帐overdue account||pastdue account
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A.0eeX{ 杂项帐户sundry account
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aQO=[ XxXMtiZ6 详细帐单||明细表detail account
WvV!F?uqZ -\ {.]KL rVo0H.+N)` KxZup\\:v 呆帐bad account
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?wh $9LI v 3[*E>:)qh vUtA@ 会计项目title of account
i7N|p9O. :Kc9k(3&r tWD5Yh>.?$ 2y"]rUS` 会计薄||帐薄account-book
z=YHRS $^[^]Q [nL{n bli ZdcG6IG+ 营业报告书||损益计算表account of budiness||business report
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F^La\cZ*' puE!7:X7 借贷细帐||交验帐account rendered
J.%%]-f=& {3s=U"\ Szz:$!t ~yrEB:w`_ 明细帐account stated
>fX_zowX tv,Z>&OM =\[}@Kh H Pvs~`>V 与…银行开立一户头to open an account with
WoYXXYP/E [^rMM1^,OB 0+H4sz%. 'WF Ey>1# 与…银行建立交易to keep account with
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5$J%;& B)^uGSW ~Vh< mt %yr(i 6L 继续记帐to keep account
.(2Zoa +;@p'af!9 $7\! tN-U,6c] 与…有交易to have an account with
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`w5n 作成会计帐||有往来帐项to make out an account with
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pAW' : 清算||清理债务to make up an account
d q.'[ c)5d-3" CVk.Ez6 vv 7T/C 清洁帐目||与…停止交易to close ones account with
u)NmjW /8$*{ay ggQB Q/ L x JXPt
m 结帐to close an account
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L5wrc4 4/_@ F>I_ 清理未付款to ask an account||to demand an account
y,YK Mc bOvMXj/HV= ` D9sEt_/ 0q4E^}iR 结清差额to balance the account with
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[ Hea76P5$P+ 清算to settle an account||to liquidate an account||to square an account
X{-@3tG<r I7[F,xci 4fuKpLA _--kK+rU 审查帐目||监查帐目to audit an account
AJ%x" "{1SDbwmMo 2A,iY}R ,xhB 检查帐目to examine an account
6`V2-zv$ a,EApUWw Bkq3-rX\ ){_D 转入A的帐户to charge the amount to As account
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3 K]bw1KK &OXnZT3P p3f>;|uh_ 以计帐方式付款to pay on account
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>DI[ 代理某人||为某人on ones account||on account of one
l7p*::(9 9^AfT>b~f ruf*-&Kr7 ~8htg8CZ` 为自己计算||独立帐目on ones own account
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zZ @C=Dk CSBk Mu~DB:Y9e 由某人收益并负风险on ones account and risk||for ones account and risk
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@%) 由某人负担for ones account||for account of one
/1!Wet}f LY? `+/ p2\mPFxEP kpQXnDm2 按某人指示||列入某人帐户by order and for account of one
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|&+? t 8}A+{xVp8 ~Wox"h}( 列入5月份帐目for May account
hM/:zC: ]-7$wVQ< AlH\IP <q dM 编入某中帐项下to pass to the account of||to place to the account of
13lJq:bM "y5LojdCs r^2>60q' /^XGIQ/W 寄出清算书to send in an account||to send in render an account
mh8{`W & lZI?k=rWv ":G\ kM>Bk\ 支票薄cheque book
;n"Nv}<C iFi6,V*PRt %~$P.Zh hh$V[/iK 支票陈票人cheque drawer
}r)T75_1 4,yS7l Fhr5)Z ;@&mR<5j 持票人cheque holder
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U`J~6.&S 7[)IP:I> Oapv`Z\i~ 不记名支票cheque to bearer||bearer cheque
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g2]N 记名支票||认人支票cheque to order
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}K 到期支票antedated cheque
0j--X?- !i`HjV0wS \*(A1Vk .0 [
zZ 未到期支票postdated cheque
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Pd$j 保付支票certified cheque
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B< Bj-80d, xlW`4\ Pa 未获兑现支票,退票returned cheque
=[7[F)I~O \N[Z58R !z Uh9p,AV ,y'E#_cTgQ 横线支票crossed cheque
,'KS:`m! p#yq 'kY ^5:xSQ@: C}= *%S 普通横线general crossing
d5hYOhO[ m4=[e! #2XX [d% YoT<]' 特别横线special crossing
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3)bC, {Y\W&Edw% Bc^%1 空白支票blank cheque
pr;z>|FgA> }r+(Z.BHM vzr?#FG mHiV};$ 失效支票,过期支票stale cheque
6G^x%s )yOdRRP _yu d IO*}N" 普通支票open cheque
re$xeq\1P? wOlnDQs qt.G_fOz \$iU#Z 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
^uDNArDmj5 %YH+=b:uW >Z\{P8@k0 E6=JL$" 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
gq'}LcV R?/!7 Tx+Bkfj w,,QXJe{Z_ 支票换现金||兑现to cash a cheque
vq.~8c1 ? 0}M'L -Tzp;o Ji#"PE/Pt 清理票款to clear a cheque
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v4pFts$J 保证兑现to certify a cheque
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+eFi <8JV`dTywC _0v+g1x ZSBa+3;z 填写支票数额to fill up a cheque
{Xc^-A[~ @AvDV$F N y\c>$z 7eM:YqT/# 支票上划线to cross a cheque
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h^YQ gG 9e.++: o:p6[SGd 开发支票to make out a cheque
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;T9u$4< &V.\Svm8] 签发支票,开立支票to draw a cheque||to issue a cheque
iEA$`LhO\A &pL.hM^ 9i&(VzY[= $,/;QP} 透支支票to overdraw a cheque
*Y4[YnkPE ')bas#=uP "&_$%#HUv p}b:(QN~m 背书支票to endorse a cheque
86bRfW' go6XUe $,mljJSQv pd3=^Zi 请付票款||清付票款to pay a cheque||to honour a cheque
2/T4.[`t (P+TOu-y\ h~!KNF*XW B"07:sO 支票退票to dishonour a cheque
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qPC L,(H(GeX #|ppW fZQ 拒付支票to refuse a cheque
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.KZ) 拒付支票to stop payment of a cheque
ja<!_^h=At D?)^{)49 ![>j`i h^H~q<R[T 提示要求付款to present for payment
Ojh\H feSj3,<! E1=WH-iA0 kF1Tg KSd 见票即付持票人payable to bearer
by:"aDGK. 8zOoVO ||}k99y + )jS9p~FS
支付指定人payable to order
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)P>}uK; 已过期||无效out of date||stale
bzl-|+!yB (3_m[N\F dR^7d _! 'l&),]|$) 请给出票人R/D||refer to drawer
-MCDX^>P ; qQ* p gsSUm f1 aw3 oG?3I 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
RTLA* ]1^F [!<W{ ($5 ^L,Uz:[J 文字与数字不一致words and figures differ
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S!S\v 支票
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4U;Zs3 时间已过account closed
kT=KxS{ #77p>zhY jNC@b>E?~ (oUh:w.]Gw 更改处应加盖印章alterations require initials
.!B>pp(9 ~+HZQv3Y kdam]L:9 w]%|^: >k)zd-
I?z*.yA* 时间已过effects not cleared
GY~Q) Z 8iIz!l%O ){sn!5= kf Xg\6uKc 停止付款payment stopped
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d=^T G<MX94? 支票毁损cheque mutilated
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Ga [8Yoz1(smA 汇款||寄钱to remit||to send money
1B5]1&M 6]mFw{6qn1 e=).0S`*F 0o>l+c 寄票供取款||支票支付to send a cheque for payment
c:@lR/oe" SXJ]()L?[v n6 VX0R Tp.t.Qic 寄款人a remitter
oA;> z aOOkC&% zQt"i`{U Or2J 收款人a remittee
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B=" 国外汇票foreign Bill
Vi5&%/Y 4kr! Af S*D Bzl ,5 ylrE 国内汇票inland Bill
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HF@NJ -:P`Rln 跟单汇票documentary bill
/ DC\F5 G GQvJj4LJp EXz{Pqz &UV=<Az{ 空头汇票accommodation bill
Ev)aXP @8$3Q,fF( t)62_nu aP}%&{iC* 原始汇票original bill
KD*q|?Z UomO^P % njcWVP; .o"FT~}z 改写||换新票据renewed bill
%(v<aEQtt @0qDhv s 4hLv"R. c8=@s# 即期汇票sight bill||bill on demand
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y jaOt"iU.B …days after date||…days after date…日后付款
NW*qw q ;A3aUN;"I Q=!f, }aJK^>^>A …months after date||…months after date…月后付款
=#Qm D= Q&;d7A.@ noLb \~{b;$N} 见票后…日付款…days after sight||…days sight
S^/:O.X)c, &qP@WFl /EXubU73 uV'w0`$y 见票后…月付款…months after sight||…months sight
o@! !I w ,x.2kb CNRiK;nQ Ts~)0 同组票据set of bills
YJ[Jo3M@j0 =nTNL .SX (9X>E+0E ~?x
`f+ 单张汇票sola of exchange||sole of exchange
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5uJ{#Zd 远期汇票usance bill||bill at usance
q&y9(ZvI MGGc nRL2Z5iO- 4CdST3 长期汇票long bill
}K%y'D 1}$GVb%i J91O$szA /j`vN 短期汇票short bill
z#|#Cq`VG IxxA8[^V ,aLdW,<6 (H*d">`mz 逾期汇票overdue bill
.!&S{;Vv?W JL7"}^ V,W":&!x WV8?zB1 宽限日期days of grace
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+$5, \XUG-\$p 电汇telegraphic transfer (T.T)
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E+.%9EKU 1Z+\>~8 邮汇postal order||postal note (Am.)||post office order||money order
]mW)T0_ .eSMI!Y= > 10pk ; {P"~(S% 本票promissory note (P/N)
pOz4>R )Fo1[:_B' Q.N, Q`P OGjeE4 押汇负责书||押汇保证书letter of hypothecation
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w u,rieKYF \>>^eZ 副保||抵押品||付属担保物collateral security
.LX8ko tl:+wp7P` `iiZ i7m=V T 担保书trust receipt||letter of indemnity
)/:&i<Q: mOUIGlv u7Xr!d+wR zz4.gkU 承兑||认付acceptance
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g \"r*wae ;goR0PN 2[*r9%W 单张承兑general acceptance
\3ZQ:E}5 N9M''H*VS iSZiJ4AUq <Rl:=(]i~ 有条件承兑qualified acceptance
t!g9,xG<X rX*ATN dX58nJ4u ?QnVWu2K 附条件认付conditional acceptance
~4Gs\U:!Q 4rh*&' bYKyR}e SQZUkKfb 部分认付partial acceptance
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