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。
\ @fKKb| 会计报表statement of account
x.#E3xI d]Y;rqjue 5.*,IedY *FktI\tS 往来帐目account current
qDG2rFu&[ \+#EO%sN1%
b"Q8[k |d TZ+ p6M8G 现在往来帐||存款额current accout
$~iZ aX8& f@$W5*j x\U[5d 3LT~-SvL 销货帐account sales
0ki- /{; )AxD|A p #{y9s4h swxX3GR 共同计算帐项joint account
oOaFA+0x n|{#5# J_h.7V [gpO?'~ 未决帐项outstanding account
mEbI\!}H0 bD0l^?Hu! lKw-C[ n."n?C'{ 贷方帐项credit account||creditor account
yKoZj rD~/]y)t GdcXU:J / QM#Vl19>j( 借方帐项debit account||debtor account
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/ 5E-;4o;RI( v@soS1V! 应付帐||应付未付帐account payable
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|XT+!& 应收帐||应收未收帐account receivable
l)vC=V6MG |67Jw2 V:GypY) E<Zf!!3 新交易||新帐new account
DPjs?M< N?ccG\t .Pponmy <@"rI>= 未决帐||老帐old account
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["<Xh0_ ;ND$4$ 现金帐cash account
[M[<'+^* ()IZ7#kL? j*<J&/luYZ 9L:wfg}8s 流水帐running account
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7h}gIm7e" pOXI*0_g. ]JjS$VMauX 暂记帐||未定帐suspense account
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'x 1H-Y3G>jN 过期帐||延滞帐overdue account||pastdue account
Qc3d<{7\~ UeO/<ml3>J P}}G9^ q$:7j5E 杂项帐户sundry account
Q;$k?G=l J:N(U0U 'vd&r@N =U3S"W % 详细帐单||明细表detail account
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{P8d^=#q Pp-N2t86#2 Nn[*ox#i 呆帐bad account
b!]O]dk# (<eLj Q n?fy@R ik(Du/ 会计项目title of account
-xHR6 JB~^J5#[Oh wHj1+W .jCGtR )% 会计薄||帐薄account-book
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| w0_P9g: [7I bT:ph 营业报告书||损益计算表account of budiness||business report
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` Ic2?1<I ZA 借贷细帐||交验帐account rendered
+& B?f YGo?%.X A3a/ /e 4=^_VDlpd 明细帐account stated
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$ CT[9=wV)m% ,ErfTg&^ 与…银行开立一户头to open an account with
Hh1_zd| =~+ WJN D5lQ0_IeW NfvPE ]S 与…银行建立交易to keep account with
5bLNQz\WJ 7[1Lh'u #dZs[R7h 3=.YQE0!dx 继续记帐to keep account
/Q;wz!V$ |{ N{VK x(Bt[=,K3 >
5CK&6 与…有交易to have an account with
,.<mj !YE Ol>q(-ea 3(WijtH XQy`5iv 作成会计帐||有往来帐项to make out an account with
1p}Wj*mc V'i-pn2gyu |`LH|6
/ = QBvU)Ki 清算||清理债务to make up an account
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[Z$H<m{c- "W7|Xp ]>X_E%`G<b 清洁帐目||与…停止交易to close ones account with
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5uZ d6J/)nl Pu3oQDldV 结帐to close an account
RCWmdR#}V q^aDZzx,z &en.
m>9, 8%9 C<+.R 清理未付款to ask an account||to demand an account
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P `;UWq{" #LasTN9 结清差额to balance the account with
a:cci?cb $XF$ n#ua u}5CzV ` hP"2X"kz& 清算to settle an account||to liquidate an account||to square an account
&D<R;>iI ;XN|dq tAv3+ T-] {gc 审查帐目||监查帐目to audit an account
oqJYbim }Fjbj5w0 %66="1z0@ [M\ an6h6O 检查帐目to examine an account
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^+x< ZwUBeyxS=c 转入A的帐户to charge the amount to As account
;5tOQ&p%v `\UY5n72 %,T*[d&i kOydh(yE 以计帐方式付款to pay on account
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4}H+hk8- V%8(zt 代理某人||为某人on ones account||on account of one
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V9) / 为自己计算||独立帐目on ones own account
q<:8{Y| w ,j*I7V >$D!mraih ~Zr}QO}G 由某人收益并负风险on ones account and risk||for ones account and risk
wKM9fs Z}S[fN8 Skt-5S# &s".hP6 由某人负担for ones account||for account of one
NH/A`Wm c>LP}PGk =dGp&9K,fw So1TH% 按某人指示||列入某人帐户by order and for account of one
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`$ \ptO4E LSC[S: 列入5月份帐目for May account
t;o\"H nCq'=L,m @vl$[Z| y RxrfAdS 编入某中帐项下to pass to the account of||to place to the account of
aGbG@c8PRi JR]2Ray Q5ASN"_ L3%frIUd 寄出清算书to send in an account||to send in render an account
$'V^_|EL7 HA0!>_I dC ,i
yy2 "KIY+7@S} 支票薄cheque book
bLg!LZ|S0s bN_e~ z u !BU^@ P Y+"1'W 支票陈票人cheque drawer
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{?`rGJ{f 持票人cheque holder
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+L7*1t HUx`RX0> 不记名支票cheque to bearer||bearer cheque
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)h]+cGM rnK]3Ust +Csb8 记名支票||认人支票cheque to order
4FaO+Eo,8 77M!2S_E (u 7Lh>6% O!"K'Bm 到期支票antedated cheque
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S>dHBR#AD X;!*D 未到期支票postdated cheque
g@'XmT="_ .s<0}<Aq> U;bx^2<m "pDU v^ie 保付支票certified cheque
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gfggL&t( ^|MS2' 未获兑现支票,退票returned cheque
G u`xJ lj]M 1zEz& KiXfR\S~C 8[@,i|kgg0 横线支票crossed cheque
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q.8~Z 5X^\AW 普通横线general crossing
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#d M5VW1Ns [x)T2sA %f;v$rsZ 特别横线special crossing
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2N3iH 9Buss+K?/h 空白支票blank cheque
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V a?W5~?\9 失效支票,过期支票stale cheque
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X L!JC)p. 普通支票open cheque
Sv#MlS> c7+6[y DVE xtGit} vL _yM 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
UI=v|<'- V~PGmn[V ;\th.!'rn x6K_!L*Fx] 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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3wQ `n6cpX5 支票换现金||兑现to cash a cheque
{ 5 r]G &7'=t6 i@:^b_ V(cU/Aia^ 清理票款to clear a cheque
uyEk1)HC Q7u|^Gu,5 nOyG7: @~gPZm 保证兑现to certify a cheque
,%Z&*/*Oh X(Af`KOg[ y={ k7 O=}w1] 填写支票数额to fill up a cheque
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~%k62c 支票上划线to cross a cheque
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[9; !l dE9 . )*%uG{h 开发支票to make out a cheque
e3n^$'/\r iOm&(2/ YQ+8lANC HpbwW=;V 签发支票,开立支票to draw a cheque||to issue a cheque
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nD@ {31X ~~Cd9Hzi lLVD`) 透支支票to overdraw a cheque
R;AcAJ; 5[\g87\ #l>r9Z71 v$` 3}<3- 背书支票to endorse a cheque
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请付票款||清付票款to pay a cheque||to honour a cheque
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=`/p ,PpVZq~ KdiJ'K. jB -Ad8 支票退票to dishonour a cheque
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?`vGpi~ gRs@T<k2 拒付支票to refuse a cheque
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8 j9 6k')12~' %eF=;q |1kA6/ 拒付支票to stop payment of a cheque
&%3}'&EBv W;Dik%^tg `$4wm0G| X$%[%q8qg 提示要求付款to present for payment
vzAY+EEx %N\45nYU: cooicKS7 C^JtJv 见票即付持票人payable to bearer
Lz9|"F"V =H-BsX?P -iy17$ FBi&MZ` 支付指定人payable to order
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T.O 已过期||无效out of date||stale
(<`>B "V:RKH` 5[6{o$I L$Xkx03lz> 请给出票人R/D||refer to drawer
FKtCUq,: 2e,cE6r \Vj7%ph *Ta
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
gW G>}M@ Yg!fEopLb Ux);~P`/o o|KmKC n> 文字与数字不一致words and figures differ
6C_H0a/h& fsKZ 7
A{R0@ gf;B&MM6 支票
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5p.#nc!;y 时间已过account closed
fn//j7 j #cl|5jm+m# :2t?0YR c~Y g( 更改处应加盖印章alterations require initials
#%CB`l K?S5C8 KjV1->r# cW{ Bsr
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CrGDo9JdvT 时间已过effects not cleared
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y0:d Y0Rk:Njc r*Z p-} Cj)*JZVG 停止付款payment stopped
Nk\/lK\ meD?<g4n~" DRu#vC gr>>]C$ 支票毁损cheque mutilated
2reQd47 FPAj}as %&$s0=+ ];{CNDAL2 汇款||寄钱to remit||to send money
/a-OBU c_6~zb?k+m 3r2e_?m .gwT?O, 寄票供取款||支票支付to send a cheque for payment
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` vcp[$-$QGJ IDt7KJ@hc Kb#Z(C9 寄款人a remitter
8Vm)jnM PAjH*5IA $2v{4WP7G *edhJUT 收款人a remittee
/s`8=+\9 Qvhy9Cr; w"FBJULzn9 u`Zj~t 国外汇票foreign Bill
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l=CC MM/D5g )cRP6 = c ^+{YH;k 国内汇票inland Bill
!-|{B3"6 yex0rnQ| }FAO. Z'\{hL S 跟单汇票documentary bill
idP2G|Z {#TZFB cY%6+uJ1 iJEKLv 空头汇票accommodation bill
kKNrCv@64d N._&\fHY FP h1 }qS 9d >AnTf&H 原始汇票original bill
d7!, j |:{ B p>0n~e \XgpwvO". 改写||换新票据renewed bill
MN. $a9m `&)uuLn| ^yVKW5x K Fn[ 即期汇票sight bill||bill on demand
eQ eucmQd{ 3q$"`w P4 dhP-t #bdSH)V …days after date||…days after date…日后付款
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…months after date||…months after date…月后付款
rh 7%<xb> nv2p&-e+ fg0zD:@rA 2:Q2w3Xe 见票后…日付款…days after sight||…days sight
85]3y%f9 =S}SZYwl /.%AE|0+X KMogwulG 见票后…月付款…months after sight||…months sight
dG*2-v^G qK12: Q\[2BJo/ ^Jdji: 同组票据set of bills
N3QDPQ B@v"giJg r 5Uha,Q9SA +{pS2I}d 单张汇票sola of exchange||sole of exchange
QcG-/_,'} M*lCoJ ]Geg;[t FJ(}@U}57 远期汇票usance bill||bill at usance
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!7:n) 长期汇票long bill
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_k[ N@r`+(_t 短期汇票short bill
W"*~1$vf l#k&&rI5x. |?/,ED+|>D El:
& 逾期汇票overdue bill
=E10j.r AI\|8[kf0 bAZx*qE= ^4 ?LQ[t' 宽限日期days of grace
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JC|6 ?kKr/f4N q}0xQjpo TG@ W:>N( 电汇telegraphic transfer (T.T)
xY94v ud,=O Xq , UiA?7k ]'!$T72 邮汇postal order||postal note (Am.)||post office order||money order
mx;1'!'fr + tza]r: qxW^\u!< }6!*H! 本票promissory note (P/N)
nb ,+!)+ a1yGgT a?D WG=~GDS> {Jn*{5tZ> 押汇负责书||押汇保证书letter of hypothecation
HHcWyu ;;? Zd -K*&I! O[O[E}8# 副保||抵押品||付属担保物collateral security
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i;n:&Y @dx$&;w s%l`XW;v }Z Nyd 担保书trust receipt||letter of indemnity
(Ceq@eAlT _m2p>(N| QdtGFY4f, Os>^z@x 承兑||认付acceptance
wseb]=U a15kFun =LHz[dSL q6a7o=BP] 单张承兑general acceptance
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d'! jNu`umS FvVR \a "ukiuCfVuW 有条件承兑qualified acceptance
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LL"c 9jb4z 附条件认付conditional acceptance
oW\kJ>! ! uX0G4 FQW{c3%qZ czu?]9;^
Z 部分认付partial acceptance
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