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。
j &0fC!k 会计报表statement of account
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$:_ JEm?26n X lH,]ZA./ ZVL-o<6 往来帐目account current
2h|(8f:y TY54e T xnhDW7m !F7EAQn{( 现在往来帐||存款额current accout
Q[ 9rA Vav+$l|j@ {g!exbVf Il&"=LooZ 销货帐account sales
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1 9(N)MT5F >arO$|W <mo^Y k3 共同计算帐项joint account
{'c%#\ @KXz4PU '^-4{Y^2E 11@2 ;vw 未决帐项outstanding account
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Lq^e *OGXu07 ! eJ=Y6;d$ 贷方帐项credit account||creditor account
X>@.-{6T cO=UswIkwO Wf`OyeRz $5Y^fwIK 借方帐项debit account||debtor account
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$CY:@ 应付帐||应付未付帐account payable
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E/L?D 应收帐||应收未收帐account receivable
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'/yx_RK2? 新交易||新帐new account
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GaV[ P B6/<n9# v4k=NH+w LnRi+n[@7 未决帐||老帐old account
c9g \7L,Z Dpp52UnTE 48&KdbGX ,f/IG. 现金帐cash account
AZ]SRz9mKY e2h k jXDzjt94J o%~K4 M". 流水帐running account
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2> ry'^1~, RH'F<!p /w xxcq 暂记帐||未定帐suspense account
0&rH 9 _OxnHf:| VzYP:QRz o2e h)rtB 过期帐||延滞帐overdue account||pastdue account
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r?y 杂项帐户sundry account
A_q3p\b >'1Q"$; v!'@NW_ HG3>RcB 详细帐单||明细表detail account
TcKKI g-V\s&} 08jUVHdt &\]f!'jV 呆帐bad account
Zn 5m.=z )J6b:W eg~^wi owY_cDzrH 会计项目title of account
o Jp_c }9Dv\"t5 xo_k"'f+ ,l?76g 会计薄||帐薄account-book
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Ncy 营业报告书||损益计算表account of budiness||business report
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{)[g !zJ67-G NizJq*V> 借贷细帐||交验帐account rendered
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o{IA "yq;{AGOGl |2&mvjk@
H 明细帐account stated
L2O57rT2 z4fK{S F5Q. Vh __n"DLW 与…银行开立一户头to open an account with
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lL Z6AU%3] &E'>+6 与…银行建立交易to keep account with
NGQIoKC 9C~GL,uKs w>UV\`x b2f2WY |z> 继续记帐to keep account
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qhf/B) 1'pQ, )3\rp$]1 与…有交易to have an account with
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<||K <4HuV.K "lzg@=$|) 作成会计帐||有往来帐项to make out an account with
ghQsS|)p. g#3x)97Z ZS>/ 5 7IW7'klkvD 清算||清理债务to make up an account
&'2l_b ,ZW.P` 5P2FNUKL _r)nbQm& 清洁帐目||与…停止交易to close ones account with
&|FG#.2yw Cu<ojN- $ 9JeGjkG, RXvcy< 结帐to close an account
/ ^M3-5@Q dsoRPX']= kZEy U]&%EqLS 清理未付款to ask an account||to demand an account
8(K~QvE~ }slEkpk?] m,fr?d/; m,_oX1h 结清差额to balance the account with
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/cFo 清算to settle an account||to liquidate an account||to square an account
NPq2C8: IN*Z__l8j` C>-"*Lt udr'~,R 审查帐目||监查帐目to audit an account
-0){C|,6 ;yoq/ L)"w-,zy goWt!,&f 检查帐目to examine an account
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pc;XOc 转入A的帐户to charge the amount to As account
Qd=/e pkm ~$Yuxo a[#BlH ]sIFK 以计帐方式付款to pay on account
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代理某人||为某人on ones account||on account of one
MQI= DvKMb-*S e=C,`&sz 5PySCGv 为自己计算||独立帐目on ones own account
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|1zCM #`EMK <CdO& xUY 3KZ h?~B 由某人收益并负风险on ones account and risk||for ones account and risk
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#wcoLCjs) z(` kWF1< 由某人负担for ones account||for account of one
IEj`:]d ={d\zjI$ +d.Bf 83|/sWrvh 按某人指示||列入某人帐户by order and for account of one
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{YL|x HkCme_y" 列入5月份帐目for May account
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g $~l:l[Zs 编入某中帐项下to pass to the account of||to place to the account of
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GV4V g [K8G 寄出清算书to send in an account||to send in render an account
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vI& W@LR!EW) (TsgVq]L 支票薄cheque book
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r%G4 xC]/i(+bA 支票陈票人cheque drawer
<XU]%}o bzTM{<]sv xae7#d0 q}lSnWY[[ 持票人cheque holder
sP#5l @ mE1*F'0a ]cK@nq) )XWL'':bF 不记名支票cheque to bearer||bearer cheque
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m;|I}{r 记名支票||认人支票cheque to order
Y2fs$emv .T2I]d p;HZA}p \ W&nVVV8s@ 到期支票antedated cheque
!`o=2b=N ~PHG5?X H}/1/5L psBBiHB[L 未到期支票postdated cheque
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gvX7+F=}B 4-AmzU 保付支票certified cheque
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x1Uj4*Au uu:BN0 未获兑现支票,退票returned cheque
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jD# -3C~}~$>` 横线支票crossed cheque
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T+a !q?}[E2 3z#16* .*+&>m7 普通横线general crossing
W NCd k$ >dO^pDSs 6N^FJCs 4^
A\w 特别横线special crossing
_?8T'?-1 UaB!,vs3st i=+ "[ h^ on~rrSK 空白支票blank cheque
d] {^ 3:r;(IaX I#0$5a},u^ iqpy5 失效支票,过期支票stale cheque
P<U{jkM\/ Z+4J4Ka^!( KpWQ;3D2 ><Z2uJZ4x 普通支票open cheque
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IVCTz[ MQ01!Y[q_7 ;G?_^ 0 /PO5z7n0J 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
Ood&cP'c ey:3F% G'%mmA\ y37@4p^@9 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
2Tp.S3 N:0mjHG Y|Z*|c.4OK ,JR7N_"I 支票换现金||兑现to cash a cheque
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(%".=x- 清理票款to clear a cheque
ke/QFN-` %@LVoP!@! (URWicaB KV Mm<]Z 保证兑现to certify a cheque
SOd(& > &BP%~ IRLT- 9R!.U\sq 填写支票数额to fill up a cheque
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Y.ic=<0H '/mwXvl kZeb^Q+, 支票上划线to cross a cheque
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h#Ye:` i-$]Tg hW]:CIqk MSu_*&j9T 开发支票to make out a cheque
Rc @p!Xi hC,EO& TRa|}JaI" tONxV` 签发支票,开立支票to draw a cheque||to issue a cheque
Bc$t`PI wTG6>l ]H @hp@*$#& 9 C"K(-/ 透支支票to overdraw a cheque
t!v#rn[ ,_HVPE (Zp'|hx8o N|wI=To 背书支票to endorse a cheque
C/!kMMh>vV M,zUg_ @ RCKb5p9 [+UF]m%W 请付票款||清付票款to pay a cheque||to honour a cheque
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?43J !CUrpr/* YjAwt;%-D ngE5$}UM 支票退票to dishonour a cheque
w!7Hl9BW ]FP(,:Yw R]H/Jv\' Cjdw@v0; 拒付支票to refuse a cheque
_O{3bIay3! (X;D.s mGb,oj7l 26?yEd6^Z 拒付支票to stop payment of a cheque
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pX ;.+sz(:hm /3{jeU.k 提示要求付款to present for payment
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r 见票即付持票人payable to bearer
f5'Cq)Vw_ R1)v;^B|) 1%g%I8W% K 0R<a~ 支付指定人payable to order
EVX*YGxx6 8Th{(J_ teIUSB[ ~qekM>z 已过期||无效out of date||stale
k <SFl .'aW~WR L;6L@D6 5FKb7 请给出票人R/D||refer to drawer
z$C}V/Ey +es|0;Z4yP xvU@,bzz ai 0am 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
d.>Zn?u4L SA!P:Q?h cHP~J%&L `3GYV|LeQ 文字与数字不一致words and figures differ
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{d 支票
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+9yV'd>U 时间已过account closed
?y"=jn ?9W2wqN>o xQ~}9Kt\ )/Z%
HBn 更改处应加盖印章alterations require initials
pQ2'0u5w5 f i#p('8 A43 mX!g\ 9\f%+?p ol#|
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m6+4}= Cn 时间已过effects not cleared
~&{LMf ~!//|q^J] 9IfeaoZZ4q E)ne
z 停止付款payment stopped
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支票毁损cheque mutilated
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! Y 7:Cq[u fl 汇款||寄钱to remit||to send money
7j,u&%om ?R#?=<VkG *gGL5<%T: S29k IJ 寄票供取款||支票支付to send a cheque for payment
3]MSS\uB ;;f&aujSHD lD+f{GR lJ>OuSd 寄款人a remitter
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x59 S:F8`Gh Aq3.%,X2H 收款人a remittee
u*w'.5l 4;;K1< 1 RvXK?mL4F aWg*f*2f 国外汇票foreign Bill
.+#<~Jv ^E]Xq]vd" ;:Kd?Tz$ B QxU~s 国内汇票inland Bill
u*"mdL2 f?Am) 9jkaEn>m^ _+=M)lPm 跟单汇票documentary bill
oZS.pi LFwRTY,G &\p=s.y?j L;%_r) 空头汇票accommodation bill
: *g3PhNE x )w6 ~[*\YN); gR#lRA/ 原始汇票original bill
mN^/ (^lw<$N U#U' iPy /$-Tg)
o5i 改写||换新票据renewed bill
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-}Zd\Rs ]ucz8(' d&G#3}kOb% Rzj1D:?X@ 即期汇票sight bill||bill on demand
5,~Ju>y* 9*&RvsrX Et0[HotO B&},W* p …days after date||…days after date…日后付款
I&Dp~aEM] 0D.qc8/V4. yRdME>_L aePLP …months after date||…months after date…月后付款
Ho!dtEs ]IQ`.:g=9 &l-1.muQ I[g;p8jr 见票后…日付款…days after sight||…days sight
A8jj]J+ wR@"]WkR= .z6"(?~ MpCK/eiC 见票后…月付款…months after sight||…months sight
OA?pBA bw[s<z|LKA OF_g0Zu vCe]iB 同组票据set of bills
p*ic@n*G YYs/r `{v!|.d< ;D>*Pzj 单张汇票sola of exchange||sole of exchange
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M jwQ(E l2|[ WJ[ybzVj 远期汇票usance bill||bill at usance
9esMr0*= XI/LVP,. -qW[.B FbU98n+z 长期汇票long bill
XUK!1} .KeZZLH \.l8]LH %K/zVYGm& 短期汇票short bill
9o<5Z= r&0IhE u301xc,N<z I|eYeJ3 逾期汇票overdue bill
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{ (;6vT'hE 宽限日期days of grace
HCIS4}lQ X={Z5Xxr" 8Ts_;uId s-lNpOi 电汇telegraphic transfer (T.T)
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WH^^.^(i 邮汇postal order||postal note (Am.)||post office order||money order
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15dbM/Gj 本票promissory note (P/N)
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f:u3fL 押汇负责书||押汇保证书letter of hypothecation
Y)*:'&~2e 6t!PHA WT_4YM\bz UVz}"TRq. 副保||抵押品||付属担保物collateral security
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*K31Ln qC:QY6g$N QXLHQ_V Q xm:5P 担保书trust receipt||letter of indemnity
jn,_Ncd# efUa[XO [#mRlL0yk EgB$y"fs 承兑||认付acceptance
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' 单张承兑general acceptance
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IDn$w^" F`8B PWUY 有条件承兑qualified acceptance
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aJC7'( 附条件认付conditional acceptance
zbgH}6b Y:#nk.}> [$e\?c U@:h';. 部分认付partial acceptance
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