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。
1pK(tm 会计报表statement of account
p"7]zq]' xS(VgP&YGO 9mW bk0<i*ju7( 往来帐目account current
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wSB 现在往来帐||存款额current accout
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hrp? w`EC6ZN TS`m&N{i") XqU0AbQ 销货帐account sales
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?"\+b 'pyIMB?x 6B]i}nFH{+ 共同计算帐项joint account
p-m\0tQ l9]nrT1Hy W9{i ~.zo TV|Z$,6l 未决帐项outstanding account
G5|'uKz2" 1h|qxYO ?VCp_Ji g\9&L/xDN 贷方帐项credit account||creditor account
E@%1HO_ :L6%57 /3.;sS]B OLWn0 借方帐项debit account||debtor account
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\D_J 应付帐||应付未付帐account payable
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Q/!+K @NiLKcL# *%\Xw*\0 应收帐||应收未收帐account receivable
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\ '"XVe+.O 新交易||新帐new account
fT{jD_Q+3 QCG-CzJ9l Zx`/88!x[ Vx:uqzw# 未决帐||老帐old account
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s5H_ah 现金帐cash account
E:O/=cT nET<u; (uX"n`Dk h#Mx(q 流水帐running account
GY5JPl J7`;l6+Gb xSO5?eR"u ?v-!`J>EF# 暂记帐||未定帐suspense account
dQFUQ i-#D c(9 7*%}=. Q<DXDvL 过期帐||延滞帐overdue account||pastdue account
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(6 杂项帐户sundry account
1D2RhM% *v: .]_; |Om9(xT T!pA$eE 详细帐单||明细表detail account
82V;J 8T? tkff\W[JU kpy)kS [g}0.J`_ 呆帐bad account
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rUHP i5_l//] 2f{a|| 5Vdy:l 会计项目title of account
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会计薄||帐薄account-book
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qv>l K@oyvJ$ 营业报告书||损益计算表account of budiness||business report
] yWywa\ rmFcSolt,f ]3Ibl^J z5D*UOy5M 借贷细帐||交验帐account rendered
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YN7OQqa 明细帐account stated
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'Q=(1a11 ``@e7~F{ 与…银行开立一户头to open an account with
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dx e~9g~k]s 0zsmZ]b5E 与…银行建立交易to keep account with
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Ht sXT8jLIf 继续记帐to keep account
g5x>}@ONq7 rt?*eC1b+Z fP8bWZ{ L$"pk{' 与…有交易to have an account with
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1 rd24R-6 !9.\A:G 作成会计帐||有往来帐项to make out an account with
F}@]Lq+ fEtBodA) 2^Z"4t4 )(c%QWz 清算||清理债务to make up an account
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&I" 清洁帐目||与…停止交易to close ones account with
Hq?dqg' %~ 1CJAFi>%D u?>8`]r ?+%bEZ` 结帐to close an account
9A|9:OdG1 )wdd"*hv a1Q W0d [ L
' > 清理未付款to ask an account||to demand an account
g&8-X?^Q S0LaQ<9. /#q6.du vTWm_ed+^ 结清差额to balance the account with
}KNBqPo4B LW9F%?e!> Q~rE+?n9F ?V(+Cc 清算to settle an account||to liquidate an account||to square an account
M7-2;MZ lg{/5gQG ZG~d<kM&8s Ht]O:io` 审查帐目||监查帐目to audit an account
CAN1~ P{: 5i%qC kP^= I%B\Wy/j^ 检查帐目to examine an account
C<w&mFozL QHnC(b ^f,%dM=i= l|;]"&|_]c 转入A的帐户to charge the amount to As account
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( #)iPvV' ,pVe@ d' 以计帐方式付款to pay on account
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d'b9.ki\ 代理某人||为某人on ones account||on account of one
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I' 为自己计算||独立帐目on ones own account
K}'?#a(aX= A\13*4:;l SDs#w Q-1Xgw! 由某人收益并负风险on ones account and risk||for ones account and risk
bU/YU0ZIT )l`VE_(| @3S:W2k u*rHKZ9i 由某人负担for ones account||for account of one
N:Ir63X*# *>xCX 3UUN@Tx cIrc@ 按某人指示||列入某人帐户by order and for account of one
dfZ`M^NU _1~pG)y$U \5Y<UJKi rZ2cC# 列入5月份帐目for May account
i)$<j!L _~S[ Lg|d[*;'7 =F
%lx[9Ye 编入某中帐项下to pass to the account of||to place to the account of
vUDMl Z KleiX7 QbY@{"" ` 8Dn~U:F/? 寄出清算书to send in an account||to send in render an account
SDVnyT V7cr%tY5 sa"}9IE*8 62K#rRS 支票薄cheque book
qVjMflVoay o/oLL w ~qK/w0=j kv;P2:"| 支票陈票人cheque drawer
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IFhS(3YK[ 持票人cheque holder
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;q ~R50-O v-/vj/4> 6RDy2JAOP 不记名支票cheque to bearer||bearer cheque
Ba**S8{/` ? nq%'<^^ xErb11 %.onO0}) 记名支票||认人支票cheque to order
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V P%N)]b<c* 到期支票antedated cheque
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y o^m?w0 \ W!Fc60>p@f 7!\zo mx 未到期支票postdated cheque
NCl@C$W9q /'b7q y FZLx.3k4 nd7g8P9p 保付支票certified cheque
W+$G{XSr5C ,]]*}4[r $48Z>ij?f +_+j"BT 未获兑现支票,退票returned cheque
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D l r4<aEj;l f8`dJ5i 横线支票crossed cheque
m/ID3_ O%N. ;Ve '$?!>HN4 J0oeCb 普通横线general crossing
_uXb>V*8 *[|+5LVn ;mvVo-r*q iq[IZdza 特别横线special crossing
*>1^q9M P,9Pn)M| CPMGsW^ ~"NuYM#@ 空白支票blank cheque
>[;=c0( tC5-^5[y | L1+7 I~&9c/& 失效支票,过期支票stale cheque
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KROD( 普通支票open cheque
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&I[` .:NJ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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UT ,?k1if(0[ akU2ToP XM,slQ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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o?m/ RAP-vVh/C D79:L: 支票换现金||兑现to cash a cheque
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LO>42o?/i / of K7/ TlRc8r| 清理票款to clear a cheque
7.6L1srV e,MsF4' -Ou.C7ol XWyP'\ 保证兑现to certify a cheque
3RT\G0?8f stBe ^C fe,6YXUf v{fcQb 填写支票数额to fill up a cheque
XclTyUGoK+ +E_yEH7_) \ "$$c F_jHi0A 支票上划线to cross a cheque
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eC ;'= cNj 开发支票to make out a cheque
Zo yO[# ^}B,0yUu' HP1QI/*v G7Sw\wW 签发支票,开立支票to draw a cheque||to issue a cheque
,0q1Id LzNfMvh wz*iwd- eY5mwJ0K 透支支票to overdraw a cheque
U/QgO h%Nd89// -6HwGfU *_o(~5w-K 背书支票to endorse a cheque
voRry6Q; g}xL7bTlI> \`2'W1O <\u3p3"[4 请付票款||清付票款to pay a cheque||to honour a cheque
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7MLLx#U 支票退票to dishonour a cheque
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.4)oZ {;c'@U 拒付支票to refuse a cheque
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]:0bDUo |JxVfX8^ uK2HtRY1 Gl1XRNyC 拒付支票to stop payment of a cheque
]VRa4ZB{u :_~.Nt Og/aTR<;= b-sN#'TDg 提示要求付款to present for payment
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:^*/ 见票即付持票人payable to bearer
ctZ,qg*N 0\P5=hD)K _SAM8!q4, L7-BuW}& 支付指定人payable to order
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kT\V' 已过期||无效out of date||stale
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yZ pj$JA 73;Y(uh9 请给出票人R/D||refer to drawer
i/x |c!E N}?|ik kGYpJg9= ub-3/T 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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\ n :>0ywg 文字与数字不一致words and figures differ
("2X8(3z $[>{s9E SK}sf9gTv 8tx*z"2S 支票
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HAxLYun(3w 时间已过account closed
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%)3 bY" zK',m 6]brL.eGj 2/&=:,"t,B 更改处应加盖印章alterations require initials
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n/_q 时间已过effects not cleared
41X`. 5n3yc7NPP oy^-?+ >dl5^ 停止付款payment stopped
r%U6,7d=) 8z`ZHn3= &=g3J4$z cRLw)"| 支票毁损cheque mutilated
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a%nghl 汇款||寄钱to remit||to send money
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e?B zZCl]cql =XR~I 寄票供取款||支票支付to send a cheque for payment
Z/ q6Q# LCorT- Ib..X&N2 [c,V=:Cq 寄款人a remitter
d{S'6*`D m_)- ZNBowZI 4Zbn8GpC 收款人a remittee
)'+[,z ;s Cbff:IP 'nTlCYT syl7i>P 国外汇票foreign Bill
//7YtK6 9JA@m #[prG dA)T> 国内汇票inland Bill
HMd?` )\1>)BJq Y_%:%J L`nW&;w' 跟单汇票documentary bill
&>jz[3 %~Yo{4mHs clvg5{^q[ w/#7G\U 空头汇票accommodation bill
UR'[? ,JwX*L<: BN 9e S apL$`{>US 原始汇票original bill
5M5Bm[X DT]4C!dh 0D,@^vw bK fpf]qQ
W~7 改写||换新票据renewed bill
g{N}]_%Uh 1M`E.Ztw* Y<T0yl? ._rPM>B? 即期汇票sight bill||bill on demand
_[6sr7H! s@Q7F{z 1V2]@VQF .z#eYn%d …days after date||…days after date…日后付款
PNm@mC_fh dj0%?g> Q:P)g#suc 9Q9{>d#" …months after date||…months after date…月后付款
g (w/ J1w[gf]J p-s\D_ 6{)pF 见票后…日付款…days after sight||…days sight
Vlx.C~WYn <+*0{8?0
# xO PF9 KYiJXE[Q- 见票后…月付款…months after sight||…months sight
FAM{p=t]HT ?M:>2wl 7hk<{gnr mu\1hKq;B 同组票据set of bills
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1- kZ5#a)U< $#rkvG_w 单张汇票sola of exchange||sole of exchange
&PJ;B)b sK#)k\w> 5t%8y!s Ck/44Wfej 远期汇票usance bill||bill at usance
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}ktIG|GC O>DS%6/G Tx}Nr^ 长期汇票long bill
[63\2{_^v EV( F!& uX-^9t s)WA9PiC 短期汇票short bill
.2%t3ul[ 6/<Hx@r ( LzL)qdL %Yu~56c- 逾期汇票overdue bill
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bzY&f I0x)d` v*V(hMy 宽限日期days of grace
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O7 ;=g!j 电汇telegraphic transfer (T.T)
3zB'AG3b O84:ejro [7}3k?42X mo^E8t. 邮汇postal order||postal note (Am.)||post office order||money order
e%e.|+ 8-@@QZ\N X$UK;O bse`Xfg 本票promissory note (P/N)
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w1I07 ( 押汇负责书||押汇保证书letter of hypothecation
PE5*]+lW. '1D$ ; P%:?"t+J`; ^N^G?{EV/# 副保||抵押品||付属担保物collateral security
+.~K=.O) LM eI[Ji RNc:qV<H r[(;J0= 担保书trust receipt||letter of indemnity
{#kCqjWG \0~?i6o ZP~H! l :{q I#Q 承兑||认付acceptance
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0 CzG[S\{+ l)\Q~^cxd <-.@,HQ+ 单张承兑general acceptance
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)P7ep ]){ZL ;=n}61 有条件承兑qualified acceptance
-Kg.w*\H7/ !:xycLdfUp @2T8H -r,v3n 附条件认付conditional acceptance
Ub\^3f VLV]e_D6s xxs
+=.2 693"Pg8b 部分认付partial acceptance
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