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。
s&D>'J 会计报表statement of account
B/gI~e0 3 adF) mh 5@yBUwMSj 41#YtZ 往来帐目account current
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N51WY7 G&@vTcF .Dt.7 G 现在往来帐||存款额current accout
CooOBk {9|S,<9 ucX!6)Op !WNO!S0/j 销货帐account sales
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Z =fcRH:B: 共同计算帐项joint account
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K> 0*50uK=5 未决帐项outstanding account
(F'?c1 [WBU_ U~_G *0 Vh8RVFi;c 贷方帐项credit account||creditor account
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{IT;g9x <-N7Skkk! 借方帐项debit account||debtor account
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1 $##LSTA uV\~2#o$_ 应付帐||应付未付帐account payable
LhQidvCNJ !Tu4V\^~A Na{&aqdz v0,&wdi 应收帐||应收未收帐account receivable
Qvm[2mb +Q&CIo 0&2eiMKG?n S@6 :H" 新交易||新帐new account
{!37w[s~ % QI6`@Y" )d7U3i M =6 未决帐||老帐old account
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U_1N*XK6$ 现金帐cash account
A=l1_8,`h =(Wl'iG Uf
v0Xj D}L4uz? 流水帐running account
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f L( ^ Mw=!n[ 暂记帐||未定帐suspense account
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z Su/}OS\R 9Lqo^+0)\ >&l{_b\k 过期帐||延滞帐overdue account||pastdue account
0uO<7IW9 =qF DrDt *kKdL <n)R?P(or 杂项帐户sundry account
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~R\U1XXyUY 详细帐单||明细表detail account
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OvtiFN^s' 呆帐bad account
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h ?Qdp#K]WX (]*!`(_b MD=VR(P?eq 会计项目title of account
b%M|R%)] 77o&$l,A| 2-.%WhE/ ?KtvXTy{m 会计薄||帐薄account-book
J&jig?t 7T@"2WYat AAld2"r 9Qhk~^ngg 营业报告书||损益计算表account of budiness||business report
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L=Idt!9 借贷细帐||交验帐account rendered
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Yjr3 TLiA>`r= fE&wtw{gi 明细帐account stated
J t,7S4JL {_5PN^J >Gyg`L\ 1q(o3% 与…银行开立一户头to open an account with
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+ 与…银行建立交易to keep account with
bLpGrGJs Hxzdxwz%$ k7ODQ(*v Il9pL~u 继续记帐to keep account
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2e @zd\ :i_kA'dl& 与…有交易to have an account with
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s snCr o4g<[X) 作成会计帐||有往来帐项to make out an account with
"3Z<V8xB 3U73_=>=& W!G2$e6 (G:K?o) 清算||清理债务to make up an account
$k&}{c8P C5jR|| r`T(xJ!) !.ot&EbE 清洁帐目||与…停止交易to close ones account with
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结帐to close an account
4SqZV 'ehJr/0&g Ck0R%| `+(|$?C u 清理未付款to ask an account||to demand an account
*R6n+d &G>EBKn\2` ,~_)Cf#CB $N#f)8v 结清差额to balance the account with
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t &)p/cOiV 清算to settle an account||to liquidate an account||to square an account
sgn,]3AUq U&mJ_f#M G/Xa`4"_ [[P UK{P0 审查帐目||监查帐目to audit an account
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$z+iB;x 检查帐目to examine an account
AVR9G^ce_ :fr 2K ul e]eRAG $e|G#mMd- 转入A的帐户to charge the amount to As account
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T 以计帐方式付款to pay on account
b-{\manH {37DrSOa JqO#W1h~R| gno V>ON0 代理某人||为某人on ones account||on account of one
8E /]k\ .6[xX?i^T [ed%"f EO,;^RtB 为自己计算||独立帐目on ones own account
,$habq=; ~4wbIE_rN x, js}Mlw 0:**uion 由某人收益并负风险on ones account and risk||for ones account and risk
(9BjZ&ej _1c'~; !+.|T9P ctOC. 由某人负担for ones account||for account of one
I~qS6#%r 9jiZtwRpk :YB:)wV,P QJo) 按某人指示||列入某人帐户by order and for account of one
`OnN12` ";j/k9DE MjG=6.J|` \qAMs^1- 列入5月份帐目for May account
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8^zI HB\y [:E 编入某中帐项下to pass to the account of||to place to the account of
$.(>Sj1 nD.4c-hd$q Z\xR+3 DT(A~U<y 寄出清算书to send in an account||to send in render an account
V5K!u8T !xMyk>%2 !a3cEzs3 /yIkHb^c 支票薄cheque book
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T"t3e=xA [S":~3^B6 K(Otgp+zb 支票陈票人cheque drawer
[dsH0 D&T :n>m">4 $dci?7q PP&AF?C 持票人cheque holder
&oYX093di _C"W;n' Te2XQU2,F (I, PC*: 不记名支票cheque to bearer||bearer cheque
hkv&Od, Hbx=vLQ6 J}KATpHs 1d|+7 记名支票||认人支票cheque to order
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e(@r 2#ha Icm" 到期支票antedated cheque
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gpy ,;H)CUe1" .5|wy< 未到期支票postdated cheque
&K)c*'l FbJlyWND W:b8m Xx 4'?kyTO~ 保付支票certified cheque
e0+N1kY \Q?r+VZ qWtvo';3 .'p_j(uv 未获兑现支票,退票returned cheque
ed2QGTgR UbJ_'>hK 6 : UD<1fh [$]vi`c2 横线支票crossed cheque
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k'E PR{?l 普通横线general crossing
i=.zkIjSh 4{X5ZS?CkI W<xu*U(A <:2El9l! 特别横线special crossing
=5oE|F% STL_#|[RM 9Rzu0:r., 65\'(99yU 空白支票blank cheque
7P?z{x':T dMQtW3stY GG5wiN*2S !BP/# 失效支票,过期支票stale cheque
My76]\Psh yK_$6EtNKj .4^Ep\\ hoD (G X 普通支票open cheque
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?V~) BYyR-m 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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0[7\p\Q xD,BlDV |#L U"D 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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,}` {PnvQ?|Z /w^}(IJ4 ZC@ 33Q( 支票换现金||兑现to cash a cheque
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mXf8 SHOg,#mV 0+}42g|_ Z 清理票款to clear a cheque
b<P9@h~: TIbiw BRPvBs?Q,{ 3E$M{l 保证兑现to certify a cheque
xqs{d&W }Ry:}) :$~)i?ge<5 B<u6Z!Pp2 填写支票数额to fill up a cheque
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~H ]wMd!.lm- X+z!?W*a +)h *) 支票上划线to cross a cheque
T@GT=1E) c3W9" (/Lo44wT =&;orP 开发支票to make out a cheque
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^c?M[j :hr% 6K7 签发支票,开立支票to draw a cheque||to issue a cheque
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17a y3{'s>O6 [APwHIS [nZf4KN 透支支票to overdraw a cheque
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gt9 epuN~T p2 V8{k 背书支票to endorse a cheque
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@ 0tyoH3o/d d7waBsf 请付票款||清付票款to pay a cheque||to honour a cheque
n}/?nP\% 5Iine n3> r6S-G{o 3eT5~Lbs 支票退票to dishonour a cheque
un([3r /~~aK2{^X~ :FB-GNd `Sgj!/!F 拒付支票to refuse a cheque
{9:[nqX `G7LM55 b* k= 5x856RQ' 拒付支票to stop payment of a cheque
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提示要求付款to present for payment
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S 7[z^0?Pygf e.-+zkQ8EI 见票即付持票人payable to bearer
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aSj!X'`; DwSB(O#X @uA=v/>+ 支付指定人payable to order
>=Bl/0YH ! |4fww "/H B# ?.Iau/ 已过期||无效out of date||stale
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s/Ne,v 请给出票人R/D||refer to drawer
QAGR\~ D)shWJRlvW (h{"/sR P:D@5 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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%>g-dw 文字与数字不一致words and figures differ
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)<ig6b% wFbw3>'a9 支票
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+"} #4 `L~gERW# 6&oaxAp<s aI. 5w9 更改处应加盖印章alterations require initials
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kB#;s 时间已过effects not cleared
c"*xw8| Pzt5'O@dA cnw?3/J ZuLW%z. 停止付款payment stopped
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W t,w'w_C 支票毁损cheque mutilated
oaac.7.fV w;b;rHAZ\ 1S{AGgls5 _-=yD@;[D 汇款||寄钱to remit||to send money
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U) Ll$,"}0T 寄票供取款||支票支付to send a cheque for payment
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q 寄款人a remitter
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>,6%Y3 收款人a remittee
`G'Z,P-a H |%'$oWp ]mR!-Fqj vu@@!cT6e 国外汇票foreign Bill
0<[g7BbR FZBdQhYF ]q`'l_O Vi=u}(* 国内汇票inland Bill
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R d-{1>\-_ 跟单汇票documentary bill
GMKY1{ 7`J= PG$A o_C]O" Lk lD^AJA 空头汇票accommodation bill
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.$ ^Lc, w Y52TC@' 原始汇票original bill
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myOdf'= 改写||换新票据renewed bill
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@ WRqpQEY $DeVXW *@eZt*_ 即期汇票sight bill||bill on demand
&BxZ}JH=k K''2Jfm !NO)|N> P,<pG[^K …days after date||…days after date…日后付款
*&BS[0; Gp0yRT. 0bfJD'^9RP @/8O@^ …months after date||…months after date…月后付款
#i 5@G* p~yGp]yJ9 8}Cp(z2 [_-[S 见票后…日付款…days after sight||…days sight
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3G2{ 见票后…月付款…months after sight||…months sight
Ksf f]##H ~o27~R ] B-oQjr- }u.I%{4 同组票据set of bills
YP`/dX"4 5ajd$t c7@[RG ! dO!B=/ 单张汇票sola of exchange||sole of exchange
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rM &hnKBr(Lw H`OJN. &?*H`5#?G 远期汇票usance bill||bill at usance
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8|>2m 3 3vj1FbY \hDjZ RG6U~o1 长期汇票long bill
!'(QF9%Q AvcN, ^=ar Kp,?5 ,&LGAa 短期汇票short bill
RYV:?=D7s )sLXtV)nm6 !h70 <Q^ 15_Px9 逾期汇票overdue bill
}8dS[-. ZjveXrx y eWB.M~X fzr0dcNgM 宽限日期days of grace
<_#a%+5d Lnc>O'<5P9 (%)<jg1 LvW7>- 电汇telegraphic transfer (T.T)
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jr O0QK `F/)* 邮汇postal order||postal note (Am.)||post office order||money order
^q\9HBHT tr<0NV62> @i(;}rx k? !'OHmBL 本票promissory note (P/N)
qsHjqK@( l~ZIv Fjw+D1q. cm`x;[e6l 押汇负责书||押汇保证书letter of hypothecation
eVRjU vJsx_i\i ~#|Pe1Y _$m1?DZ 副保||抵押品||付属担保物collateral security
6XI$ o,{ I2)#."=Ew wqAj=1M\ }5=tUfh)]' 担保书trust receipt||letter of indemnity
h[oI/X x%%OgO+> 1{?5/F \ + HB9|AQ4K 承兑||认付acceptance
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.iZo/_ v|wO qS cc:,,T/i 单张承兑general acceptance
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!=1J 有条件承兑qualified acceptance
1Ts$kdO />dYk Iv l g*eSx>M 7(B"3qF8| 附条件认付conditional acceptance
|WsB0R 15CKcM6 lR0WDJv u9D#5NvGs 部分认付partial acceptance
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