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。
Ct w <-' 会计报表statement of account
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_D(%Vf5 ]2wxqglh) 往来帐目account current
I'BhN#GhX SscB&{f nOGTeKjEJ jfY7ich 现在往来帐||存款额current accout
:]m.&r S, fx{8ERo o'!=x$Ky 3uqhYT; 销货帐account sales
F#sm^% _2 Z_\p8@3aH WQ.0} n}d Nhjq.& 共同计算帐项joint account
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](?Yr 未决帐项outstanding account
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jxp 贷方帐项credit account||creditor account
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R)[, h^yqrDyJ 借方帐项debit account||debtor account
E[]5Od5# rGyAzL] VI&x1C -)`_w^Ox 应付帐||应付未付帐account payable
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jfE)< 5 8bW Fz%;_%j 应收帐||应收未收帐account receivable
X g6ezlW "La;$7ds "]+g5G FmL]|~ 新交易||新帐new account
*j%x >X*tMhcb N T`S)P*? a[-!X7,IU 未决帐||老帐old account
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5I622d `@/)S^jBau 现金帐cash account
Qd[_W^QI 'r?ULft1 Yq+1kA E7:xPNU 流水帐running account
_v,0"_" FlBhCZ|^ o|kykxcq 6p9fq3~7Y 暂记帐||未定帐suspense account
'a['lF #).$o~1ht! 6_Fr \H 1@F-t94I 过期帐||延滞帐overdue account||pastdue account
54+(o6E< Z}J5sifr 1qRquY g4IF~\QRVi 杂项帐户sundry account
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8G 1fm WAa45G 详细帐单||明细表detail account
)kpEcMlR gq7tSkH@ .uuhoqG0 4ax{Chn 呆帐bad account
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t%As 会计项目title of account
`H+"7SO p}1i[//S ge~@}iO@ ,i2- 会计薄||帐薄account-book
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qX\*lm/l |N.2iN: 营业报告书||损益计算表account of budiness||business report
7oE0;' QJ|@Y(KV0 De?VZ2o9" hyI7X7Hy 借贷细帐||交验帐account rendered
k^J8 p#`6 i}-uK,^ 17LhgZs& mMAN*}`O 明细帐account stated
smP4KC"I(d sy: xA w tW\yt~q, 4Uy% wB 与…银行开立一户头to open an account with
82r8K|L.<y a3@E`Z ARKM[] 1Cr&6 't 与…银行建立交易to keep account with
po| Ux`u !nv wRQ |5&+VI st-{xC#N# 继续记帐to keep account
lSxb:$g l/.{F ;3F 66yw[,Y ]}2)U 与…有交易to have an account with
/0s1;? zF1!a 9/ <3mF@E ['d9sEv . 作成会计帐||有往来帐项to make out an account with
g`XngRb|j m'o dVZ7 RRL{a6(? |xO*!NR 清算||清理债务to make up an account
t R^f]+Up WtT;y|W n;g'?z=hy eg0_ < 清洁帐目||与…停止交易to close ones account with
XiUq#84Q MpV<E0CmE J4Gzp~{
?uWUs )9 结帐to close an account
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bq1 b8mH.g&l {}O~tf_ 3I6ocj[, 清理未付款to ask an account||to demand an account
OVg&?fiP E~!$&9\ YT\`R kiTC)S=]) 结清差额to balance the account with
?nU<cx h BWt`l,nF tl#sCf!c c*bvZC^6 清算to settle an account||to liquidate an account||to square an account
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EJ` 9LR=>@Z 审查帐目||监查帐目to audit an account
H 4<"+7 *2AD#yIKC dlu*s(O" W06aj ~7Z 检查帐目to examine an account
57\ 0MQO a"Qf 6o't3Peh Kz HYh 转入A的帐户to charge the amount to As account
!eX0Q 2 #M-!/E gx&es\ epy2}TI 以计帐方式付款to pay on account
`DM%a~^yg HC iRk1 fdl.3~.C !KHgHKEW^ 代理某人||为某人on ones account||on account of one
}b_Ob I8xdE(o8+ %:3XYO.w- YWZ;@,W 为自己计算||独立帐目on ones own account
z^bS+0S5x! \&"C '|8dt "C q*I*B1p[m 由某人收益并负风险on ones account and risk||for ones account and risk
l\<.*6r 7|,L{~ = oAS(7o #GzALF97 由某人负担for ones account||for account of one
A3]A5s6 WzIUHNn'I U1\7Hcs$ yRXML\Ge 按某人指示||列入某人帐户by order and for account of one
0 QTI;3 &Ok1j0~~ h"FI]jK|} C- .;m 列入5月份帐目for May account
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>i)+h; JP#S/kJ%3 6tKrR{3#A BJ|l 编入某中帐项下to pass to the account of||to place to the account of
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H|%J" 寄出清算书to send in an account||to send in render an account
t3<MoDe7`r omE- c IO)B3,g P6+ B!pY 支票薄cheque book
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G%Y & P 支票陈票人cheque drawer
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u0d1b Fp\;j\pfw 持票人cheque holder
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yVmC gk6f_0?X' $1yy;IyR U,g8:M
xHK 不记名支票cheque to bearer||bearer cheque
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ZO} sT^R0Q'> |ADf~-AY 记名支票||认人支票cheque to order
"&6vFm r H/o_? qK lV\iYX2# 4=Th<,< 到期支票antedated cheque
s~M$Wo8 b A+_/1C LG[N\%<!H )Zq'r L< 未到期支票postdated cheque
63l3WvoK ,,Qg"C -1Q24jrO- H^d?(Svh 保付支票certified cheque
/.]u%;%r[ nxZz{& +|/0sPW( 6KddHyFz 未获兑现支票,退票returned cheque
SkjG} r8 9o ?%,LZw^[ Xb"i/gfxt 横线支票crossed cheque
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Lan1V OxHcoNrz 普通横线general crossing
C.?^] Y m.D8@[y $Cz2b/O hF'VqJS 特别横线special crossing
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ZiPeP z~t0l NjIPHM$g 空白支票blank cheque
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ka ,`f]mv l 48:xvTE?N 3Q,&D'];[ 失效支票,过期支票stale cheque
'8 .JnCg }u8(7 ,5W7a 3t-STk? 普通支票open cheque
]'5Xjcx ~vXbh(MX oJA_"xp 6Z|h>H5a 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
]N 9N][n 8KJUC&` p8'$@:M\ |OeWM 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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LeI; 支票换现金||兑现to cash a cheque
lp(2"$nQ 35l%iaj]G5 Krae^z9R -=5~h 清理票款to clear a cheque
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]@ruizb8 保证兑现to certify a cheque
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7l%- |$\K/]q- :\[l~S 5n?P}kca) 填写支票数额to fill up a cheque
Q/g!h}>(. b? o ,ayEZ#4.m 6 J>A U 支票上划线to cross a cheque
G QYR`;> 'Q=;I Xf4~e(O e*Wk;D& 开发支票to make out a cheque
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签发支票,开立支票to draw a cheque||to issue a cheque
OMK,L:poC JuSS(dJw PIU@}:} ,]EhDW6 透支支票to overdraw a cheque
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Om=V 4Kch=jt4# x/?ET1iGt Wxj_DTi[1" 背书支票to endorse a cheque
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HF0G=U}i 请付票款||清付票款to pay a cheque||to honour a cheque
#][i!9$ "AUSgVE+h V22z-$cb US$$ADq 支票退票to dishonour a cheque
O q$_ q U>lf-iI2B Dizz ?O k\[(;9sf. 拒付支票to refuse a cheque
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5h E[t0b5h k&ooV4#f6 拒付支票to stop payment of a cheque
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0:X*>}p 提示要求付款to present for payment
+vy fhw4 $A?9U}V#^ 8</wQ6&| -Fd&rq:GB( 见票即付持票人payable to bearer
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/>5pz4e VaD+:b4 支付指定人payable to order
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:m<&Ff} 已过期||无效out of date||stale
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?(@, 1<G+KC[F i*=~mO8E ^($'l)I 请给出票人R/D||refer to drawer
aG]>{(~cL /-p!|T}w XY| y1L 3[ r>fGj\#R = 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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xt 文字与数字不一致words and figures differ
U|3!ixk>>w Fs~(>w@ ;+wB!/k, &MSU<S?1 支票
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]QaKXg)3q 时间已过account closed
>SI'Q7k Kd-1EU .v+JV6!u =3X>Ur 更改处应加盖印章alterations require initials
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w1G(s$;C 时间已过effects not cleared
2Xl+}M.:Y -UkK$wP5 5e+j51 zz*PAYl. 停止付款payment stopped
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# FC1rwXL( 支票毁损cheque mutilated
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!tt 汇款||寄钱to remit||to send money
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@z(EEL hH`x*:Qja VwI 寄票供取款||支票支付to send a cheque for payment
6RbDc* w80X~ 2uEI@B =v<w29P(g 寄款人a remitter
3wv@wqx ]pvHsiI: h*VDd3[# "\@J0|ppb 收款人a remittee
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;$iT]S 国外汇票foreign Bill
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7+! $jMA(e`Ye0 STnM Bz7 国内汇票inland Bill
WVeNO,?ytS fDs T@W,K g!~SHW)l eF%M2:&c; 跟单汇票documentary bill
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空头汇票accommodation bill
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ue x~5,v5R^] 原始汇票original bill
C?|sQcCE C)U4Fr ?E: ~S('\h)1 0cG[<\qT 改写||换新票据renewed bill
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S4 7;p/S#P: !ldEy#"X 即期汇票sight bill||bill on demand
1vq2`lWpx Ou1kSG|kM WuE]pm]c igQzL*X …days after date||…days after date…日后付款
C+/EPPi 7D<Aa?cv_l r#WqXh_uk yr+QV:oVA …months after date||…months after date…月后付款
C1{Q 4(K% 'ij+MU1 K-]) RIM L&+k`b 见票后…日付款…days after sight||…days sight
3_@IE2dA Mcc%&j dXDyY pbG-uH^ 见票后…月付款…months after sight||…months sight
j?C[ids< Q.$/I+&j +On2R&m pImq<Z 同组票据set of bills
r4u,I<ZbH ?MywA'N@x NCg("n,jx ;L:UYhDbUx 单张汇票sola of exchange||sole of exchange
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wb: IgJG,!>h lFuW8G,-f@ 远期汇票usance bill||bill at usance
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N3/-S+ roZn{+f *As"U99( @8\0@[] 长期汇票long bill
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MA{ZmPm) 0;a1 0b Gmu[UI}w8 {6LS$3}VM 逾期汇票overdue bill
[6K[P3UZx @RB^m(> 5 UK'8cz9 -^_^ByJe 宽限日期days of grace
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~~X`Z 电汇telegraphic transfer (T.T)
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~9YEb 2 .Xx)(> 邮汇postal order||postal note (Am.)||post office order||money order
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{y 本票promissory note (P/N)
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;{ uYO$gRem !`H!!Kg0L - ]/=WAOK 押汇负责书||押汇保证书letter of hypothecation
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d#(eGe P7X3>5<;q Le-t<6i-V# :V6t5I'_ 副保||抵押品||付属担保物collateral security
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担保书trust receipt||letter of indemnity
,ZYPffu<* e~he#o[%a C!K&d,M ?]*"S{Cq v 承兑||认付acceptance
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2i_,.*~ 单张承兑general acceptance
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Fw|& O|Y`:xvc 有条件承兑qualified acceptance
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s6 G av'[k< bO('y@)X =~
,2E;#X 附条件认付conditional acceptance
@d8Nr: ?hrz@k| K4RQ{fWpm gLFSZ 部分认付partial acceptance
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