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。
/f_c?| 会计报表statement of account
3wS{@' A~vZ}?*M fs]9H K/@\ JJvf!] 往来帐目account current
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)E 现在往来帐||存款额current accout
@~!1wPvF`I =A6/D u@`)u# :'OCQ.[{s 销货帐account sales
hIj[#M&6 a0"gt"qA |~!
R5|Q '~-Lxvf' 共同计算帐项joint account
67I6]3[Z u_aln[oIv ub"(,k P CfMq?.4%E} 未决帐项outstanding account
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贷方帐项credit account||creditor account
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rj:< 借方帐项debit account||debtor account
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_tR%7%3* 应付帐||应付未付帐account payable
qO mMqT-jT \TG!M]D: #@,39!;,:O 应收帐||应收未收帐account receivable
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~yj]+Im 新交易||新帐new account
:&=TE 2 ]1 #& J( }>JFO:v& }DTpl?l 未决帐||老帐old account
0&U,WA M/5e4b h<.G^c) 'sJ=h0d_[V 现金帐cash account
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y 流水帐running account
;T2)nSAqt dtQ>4C"N w>T1D B]< 6\Z?= 暂记帐||未定帐suspense account
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R 过期帐||延滞帐overdue account||pastdue account
<@n/[ +3 v*5n$UFV Nt#zr]Fz aG?ko*A; 杂项帐户sundry account
KO(+%>^R 9+.0ZP? <ns[(
Q 2Z6#3~ 详细帐单||明细表detail account
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<>9 3%m2$\ 呆帐bad account
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# gZgb-$b 2%N$Y] :W,6zv(..u 会计项目title of account
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CB\ 会计薄||帐薄account-book
rX6"w31 zF%CFqQ xA]CtB*o7 *52*IRH 营业报告书||损益计算表account of budiness||business report
6%NX|4_ AwB ]0H $ud5bT{
n AJSe +1 借贷细帐||交验帐account rendered
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H`l !!_K|}QOE T%K(opISc( 明细帐account stated
Mjq1qEi"B &^4\Rx_I fi+u!Y*3Z 7*y_~H 与…银行开立一户头to open an account with
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6Rmd{ 与…银行建立交易to keep account with
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{z b# Ae:(_UJz Dna0M0 y%k\=:m 继续记帐to keep account
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与…有交易to have an account with
d/Xbk%`p MVz=:2)J2 `w6\II)aB `h_,I R< 作成会计帐||有往来帐项to make out an account with
;!&A <Bb$d@c rOw""mE DCM,|FE 清算||清理债务to make up an account
EsXCi2]1 :U)q(.53 gxpR#/(E~ 9=pG$+01OR 清洁帐目||与…停止交易to close ones account with
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lo Oga0CR_ CE-ySIa 结帐to close an account
q$e2x=? Q+)fI 6ND,4'6 {MU>5\ 清理未付款to ask an account||to demand an account
2Ch!LS:+ X0J@c "%0 S*Scf~Qp AZt~ \qf 结清差额to balance the account with
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'8O$ RVy8%[Gcq 清算to settle an account||to liquidate an account||to square an account
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mG 审查帐目||监查帐目to audit an account
9d^o2Yo kM|akG N,V%/O{Y =K .' x 检查帐目to examine an account
Kf2*|ZHj 0*YLFqN >/nS<y> bVSa}&*kM 转入A的帐户to charge the amount to As account
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#u1.|s&p :M9'wg S*Un$ngAh /lkIbmV 以计帐方式付款to pay on account
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of=T: dbSIC[q RN238]K iJIPH>UMX 代理某人||为某人on ones account||on account of one
U0t/(Jyg j!GJ$yd=-6 nzE4P3 C+ 0vNEl3f'O 为自己计算||独立帐目on ones own account
)(TaVHJR =_I2ek qY`)W[ BRYhL|d~. 由某人收益并负风险on ones account and risk||for ones account and risk
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*Z>&]W_ GLQ1rT |4aV~n[># SLpB$puS 由某人负担for ones account||for account of one
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\ LA 6 /gh_'& 按某人指示||列入某人帐户by order and for account of one
eWS[|'dl z]^&^VFu z kQV$n{ ))|Wm} 列入5月份帐目for May account
_HX1E S-WD?BFC TKj8a(R_ !ccKbw)J# 编入某中帐项下to pass to the account of||to place to the account of
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`p1F I>o+INb: ,@jRe&6 寄出清算书to send in an account||to send in render an account
o0^..f =`[08 )(~4fA5j) /"+YE&>\ 支票薄cheque book
f9u ^/QVS& n3t1'_/TU} _R<eWp Er^ijh, 支票陈票人cheque drawer
J*$u >Lp^QP1gU 9%WUh-|'p ."Wdpf`~ 持票人cheque holder
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Xx y`wTw/5N 不记名支票cheque to bearer||bearer cheque
w~+5FSdH _+YCwg jm0J)Z_"nr azR<Y_tw 记名支票||认人支票cheque to order
P1)f-:; IXNcn@tN VXXo\LQUU jOj`S%7 到期支票antedated cheque
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yp? SO%x=W \GS]jhEtn 3IQ)%EN 未到期支票postdated cheque
0KO_bF#EB= 6*cG>I.Z l{F^"_U R}njFQvS) 保付支票certified cheque
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.&t'W qOYCQ 未获兑现支票,退票returned cheque
~L(=-B`Ow yep`~``_ 3&'ll51t ss63/ 横线支票crossed cheque
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SK8 ON#\W>MK? 普通横线general crossing
`RDlk ',j'Hf =<w6yeko v9R#=m/= 特别横线special crossing
Ci6yH( RE LW6&^S?4{ T)wc{C9w XzI c<81Z 空白支票blank cheque
0jCYOl |d^r"wbs3 {Ts@#V=: %"^$$$6% 失效支票,过期支票stale cheque
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W Jcf'Zw"\ 1];rW`Bw 普通支票open cheque
lxoc.KDtR aiVd^( #~?Q?" {wMw$Fvf 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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o ]:`q/iS& Y: &?xR 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
LX),oR f1MKYM%^x 4DI.RK9 q !\Ht2$b 支票换现金||兑现to cash a cheque
Gxu (pM5B8U Q4e*Z9YJ UwOZBF< 清理票款to clear a cheque
?8[,0l:| vaL+@Kq~& 4zuM?Dp >Ia{ZbQV 保证兑现to certify a cheque
'9^+J7iO(+ %,f|H :+>u KrE:ilm#^Y lx*"Pj9hho 填写支票数额to fill up a cheque
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\Z9+U:n 支票上划线to cross a cheque
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V`cg0 `tA~"J$32l OAPR wOQ^= 开发支票to make out a cheque
K{)N:|y%!$ .),ql_sXr z%cq%P8g g a|RW0 签发支票,开立支票to draw a cheque||to issue a cheque
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H:Y8j 透支支票to overdraw a cheque
$g&,$7}O_ $YuVM r0kJx$f zf-)c1$*r 背书支票to endorse a cheque
|uo<<-\jTO SXX6EIJr| 1SIhW:C j3{8]D 请付票款||清付票款to pay a cheque||to honour a cheque
J.'}R2gT1 EIZSV> 4AdZN5 ! bbVa/ 支票退票to dishonour a cheque
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y8ZVM d*3;6ZLy MX!t/&X(n 拒付支票to refuse a cheque
*L_ +rJj, ! Ra.DSL eytd@-7uX 1haH2F^q3 拒付支票to stop payment of a cheque
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.I) M$&aNt; 提示要求付款to present for payment
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On%21L;JG .)Xyzd 见票即付持票人payable to bearer
>C,=elM qK}4r5U -={Z::}S" )Los\6PRn 支付指定人payable to order
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0<` 已过期||无效out of date||stale
x3ds{Z$,>( 4o7(cP .48Csc- >y&Db 请给出票人R/D||refer to drawer
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]|NwC< E/x2LYH 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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}yM /z @C[]o.r +E.}k!y 文字与数字不一致words and figures differ
q2Xm~uN`) $`7cs}# m1,?rqeb z?o16o-: 支票
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EPx_xX 时间已过account closed
r\6 "mU ]ZJu "[f"h 32DT]{-N! 更改处应加盖印章alterations require initials
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K9JW&5Q 时间已过effects not cleared
r{DR$jD tI651Wm9 r!/=Iy@ Rw4"co6 停止付款payment stopped
B8Ob~? Af8&PhyrU {(mT,}`4 hh\\api 支票毁损cheque mutilated
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汇款||寄钱to remit||to send money
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# 88 fH!6b Jt4&%b-T 寄票供取款||支票支付to send a cheque for payment
:Ny.OA v7rEUS- LKtug>Me pk&kJ307 寄款人a remitter
T;6 VI|\ /cn=8%!N D ff0$06Nq -Y]ue*k{ 收款人a remittee
Z i-)PK^ aA Hx^X^ 9qIdwDRY 1mT3$Z 国外汇票foreign Bill
tb;!2$ 5GD6%{\O YE<_a;yh1 Xg>nb1e 国内汇票inland Bill
*ea%KE": y,$kU1yH7 fbF *C V <uGc=Du 跟单汇票documentary bill
2z/qbzG7 ImJ2tz6 I[|5 DQ .PyPU]w 空头汇票accommodation bill
FJ}RT*7_C nS xFz! [t^Z2a{ 1+;Z0$edxz 原始汇票original bill
V=!tZ[4z$h x!CCSM;q fVCpG~&t c"X` OB 改写||换新票据renewed bill
mjdZ^ g70B22!y (rfU=E 'gYUyl 即期汇票sight bill||bill on demand
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.JQvbnr n[Jpy[4g 5&5
x[S8 …days after date||…days after date…日后付款
0pP;[7k\ 96fzSZS, STMc@MeZU_ Y{P0?` …months after date||…months after date…月后付款
9F8"( JGH;&UYP DgOO\ ha6jbni 见票后…日付款…days after sight||…days sight
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1% I$@0FSl *QAcp` ;* 见票后…月付款…months after sight||…months sight
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vu^ '+ky }:UNL^e? 同组票据set of bills
w i,}sEoM uW*)B_c Q[t|+RNKv2 }EB/1 8 单张汇票sola of exchange||sole of exchange
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a6AD`| U8 p<#WueR[ 远期汇票usance bill||bill at usance
W0GDn X-$~j+YC 3ifQKKcR{ b,]QfC 长期汇票long bill
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v7^! m22FOjk\ 短期汇票short bill
,Y|WSKY* dTN[E6#R sem:" 37Z@a!# 逾期汇票overdue bill
tz#Fy?pe 9sQ7wlK J[6`$$l0 NRU&GCVwu
宽限日期days of grace
b}DxD1*nsI WEgJ_dB xVOoYr>O ~(W q 5<v 电汇telegraphic transfer (T.T)
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:| {C6,h#|pg 邮汇postal order||postal note (Am.)||post office order||money order
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jQDXl 本票promissory note (P/N)
d\% |!ix X?PcEAi;w {9>LF cB,O"- 押汇负责书||押汇保证书letter of hypothecation
HE>6A|rgDr VKI`@rY4 J]|Zh MM_c{gFF 副保||抵押品||付属担保物collateral security
'Em5AA`> IGKF&s*;{[ ''Lf6S`4X~ Tf[o'=2 担保书trust receipt||letter of indemnity
OjVI4@E;Xe ma__LWKM, vwA d6Tm !% ' dyj 承兑||认付acceptance
W!@*3U]2R 6x?3%0Km }@R*U0*E HB+{vuN*L 单张承兑general acceptance
46p%y BO6u<cu"- [FhFeW> i@Vi.oc4[ 有条件承兑qualified acceptance
,OGXH2!h '3h"Ol{b <d&9`e1Hc Jat|n97$ 附条件认付conditional acceptance
'JA<q-Gn zTP|H5HyK ga BVD*> B4 XN 部分认付partial acceptance
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