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。
=PNkzFUo 会计报表statement of account
D]rYg' 4`fV_H.8 ~gOZ\jm} _8F;-7Sz 往来帐目account current
jt: *Y nHQ*#&$ R#8cOmZ ) j&khHD 现在往来帐||存款额current accout
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|L[ E?bv<L," 销货帐account sales
?D_iib7 TX@ed a#[gNT~[ $<C",& 共同计算帐项joint account
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98^7pa 未决帐项outstanding account
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"-P g5 JKO*bbj yJO Jw o^ 贷方帐项credit account||creditor account
f#m@eb 1ah,Zth2 /FpPf[ UJ%.KU%Q} 借方帐项debit account||debtor account
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8+ "UhE'\() 8t, &dq 0dS (g&ZR 应付帐||应付未付帐account payable
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aBy1K <Kr`R+Q$DN 应收帐||应收未收帐account receivable
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B d)D!np= 8'bZR] ' S,g3 新交易||新帐new account
{D(l#;,iX2 *B{] ;mz#$"( #f_'&m 未决帐||老帐old account
"oFi+']* ZGI<L OpU9:^r BhbfPQ 现金帐cash account
7bRfkKD :[f[-F MZcvr 9y CyHHV 流水帐running account
G|-RscPe V*(x@pF "AKr;|m Q8QB{*4 暂记帐||未定帐suspense account
ht>/7.p] uV@'898%5 xN}f? gi5X,:[ 过期帐||延滞帐overdue account||pastdue account
W?P4oKsql* C2=PGq ~&F|g2: u ysTyzx 杂项帐户sundry account
:V#xrH8R 3vAP&i'I S% Ky+0 fO^s4gWTg 详细帐单||明细表detail account
uR.pQo07y< 5rCJIl. &(Hw:W9 d7QUg6= 呆帐bad account
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"A ,3MHZPJ?k] 9,\AAISi Qy4Pw\ 会计项目title of account
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会计薄||帐薄account-book
`_ M+=*} KU0Ad);e gM]E8%;{ T\6,@7 营业报告书||损益计算表account of budiness||business report
1{d;Ngx #r?[@aJ )8}k.t>'s ^4Xsd h5 借贷细帐||交验帐account rendered
{YrA[9 C\Yf]J t98S[Z(-%+ p W5D!z 明细帐account stated
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与…银行开立一户头to open an account with
%_B2/~ <n~.X<6V' ~=[5X,Ta 7,Z<PE 与…银行建立交易to keep account with
p8YOow7) t>*(v#WeZ '|5o(6u' _:5t~29 继续记帐to keep account
$9X?LGUz D/4]r@M2c #=ij</ _!Tjb^ 与…有交易to have an account with
^*B@= Pw7uxN` 6o9&FU Df *<3G 作成会计帐||有往来帐项to make out an account with
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& [g} 清算||清理债务to make up an account
>m<T+{` VQG$$McJ `T7TWv"M c9CFGo?)N 清洁帐目||与…停止交易to close ones account with
7w8UnPuM 98?O[= Ef?|0Gm )flm3G2u 结帐to close an account
$ywROa] Jq? zr]"A >g~IP> +s;Vfc$b]H 清理未付款to ask an account||to demand an account
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$5 jAy2C&aP 结清差额to balance the account with
"XLtrAu{ _JTK$\ %N(>B_t\ EfpMzD7/( 清算to settle an account||to liquidate an account||to square an account
XIZN9/; wqV"fZA\] LayK&RwL ZUS5z+o 审查帐目||监查帐目to audit an account
)8 aHj4x H8dS]N~[Y _~C1M&b(X3 Zby3.=.e 检查帐目to examine an account
^q&|7Ou- j;z7T;!i d8+@K&z| ) )FLM^dj 转入A的帐户to charge the amount to As account
IO=$+c VmQ' 9rT^rTV |mbD q\U 以计帐方式付款to pay on account
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&(H RjO0*$>h -KfK~P3PF c?}G;$ 代理某人||为某人on ones account||on account of one
f>4|>kS Qo^(r$BD >G%oWRk F.1u9) 为自己计算||独立帐目on ones own account
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~fz fc<y(uX Kz/,V6H: -OU{99$aS 由某人收益并负风险on ones account and risk||for ones account and risk
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KD 由某人负担for ones account||for account of one
$ xHtI]T hAc|a9 o f8N*[by (U#
Oj" 按某人指示||列入某人帐户by order and for account of one
Rf>)#hn% -@`Ah|m@} 19y,O0# _ oD\t4]?E 列入5月份帐目for May account
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] hwL`9.w 编入某中帐项下to pass to the account of||to place to the account of
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VA$]d 寄出清算书to send in an account||to send in render an account
Y_jc *S b)e;Q5Z(. t^zE^:06 _xm<zy{`S 支票薄cheque book
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:^gi 支票陈票人cheque drawer
Y~{<Hs & /T} ISFNP&&K c^pQitPv 持票人cheque holder
0,0Z!-Y UQ;2g\([ fpC":EX@r .[1 f$ 不记名支票cheque to bearer||bearer cheque
-qaO$M^Q ]cS(2hP7 a:UkVK]MP =p=/@ FN 记名支票||认人支票cheque to order
h^Yh~84T N wNxO -=gI_wLbM 'Rsr*gX# 到期支票antedated cheque
9{j`eAUZl '/6f2[%Y" G"-V6CA[ )uo".n|n~B 未到期支票postdated cheque
fiA8W R13k2jLSQ /}6y\3h
'/ Hoq 保付支票certified cheque
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{L# Q(yg bT 未获兑现支票,退票returned cheque
JU5,\3Lz# u t4:LHF lemV&$WN| ip}%Y6Wj 横线支票crossed cheque
&-Wt!X 3 O|=?!|`o p=> +3 $V?sD{=W 普通横线general crossing
sH2xkUp RfD#/G3| $^^M&[b- |
zP~/ 特别横线special crossing
CL7/J[TS hrzxc4,W {v=[~H>bt CVkJMH_ 空白支票blank cheque
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GeB&S!F z(^dwMw} piIz ff 失效支票,过期支票stale cheque
$yj*n; Je9Z:s[ @g;DA)!( V/"RCqY4 普通支票open cheque
t5K#nRd Z: E)jd>" 4h--x~ @ 2|RoN)% 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
Zj ` ;IYFG OiZ-y7;k^ ~-lUS0duh '" &*7)+g* 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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^{(?* s!D2s2b9e s Iaehe'B ^*$!9~ 支票换现金||兑现to cash a cheque
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1% w^nA/=;r 7iM@BeIf 清理票款to clear a cheque
Q7v1xBM g;AW 4A(h'(^7A 811QpYA 保证兑现to certify a cheque
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~v@ ks%;_~b $;=?[Cn 填写支票数额to fill up a cheque
T<Zi67QC@ #FRm<9/j edlf++r~ \/Q~C! 支票上划线to cross a cheque
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<X f61vE Qu8=zI>t ,`a8@ 开发支票to make out a cheque
|<oqT+?i ?/sn"~" LXrk5>9 8$iHd 签发支票,开立支票to draw a cheque||to issue a cheque
t*Z5{ $*_79F2zN &P35\q Nqd9)WQ 透支支票to overdraw a cheque
[GI2%uA0 ]uh/ !\ IFa~`Gf [ +s`cXTlFrk 背书支票to endorse a cheque
Rm$( X5x>o 5K$<Ad4$b L|-|DOgw LZs'hA<L 请付票款||清付票款to pay a cheque||to honour a cheque
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b~YIaD[Z i$6a0'@U 支票退票to dishonour a cheque
P;'ZdZ(SLu D97 vfC " L,9.b l)jP!k 拒付支票to refuse a cheque
>T0`( #Lm #RSUChe7w seP h%Sa_ akCCpnX_d 拒付支票to stop payment of a cheque
]EQ*! eHd7fhW5 pbWjTI $ ]8Xip/uE 提示要求付款to present for payment
^4<&"aoo DeT$4c*:[ W* v3B. V
joVC$ZX 见票即付持票人payable to bearer
plJUQk cb{"1z ;7H^;+P 3%Q9521 支付指定人payable to order
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& Y5"HKW^ 已过期||无效out of date||stale
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请给出票人R/D||refer to drawer
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*qj,8-9 d 79 2#Dc 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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P6'Se'f8 ;mwnAO 文字与数字不一致words and figures differ
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whI) P46Q3EE
支票
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z%lJWvaA7 时间已过account closed
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%^7D.j )%n$_N n YB2gxZ CHD.b%_| 更改处应加盖印章alterations require initials
_G25$%/LU d/~g3n>| {[L('MH2| ev_' .t' S)4p'cUwq
~gNFcJuy 时间已过effects not cleared
uaU2D-ft" x.] tGS 1Ax;|.KQH ``6-
停止付款payment stopped
JAXD\StC uxh>r2Xr= ijzwct#. C4|OsC7J 支票毁损cheque mutilated
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zZ<* ae]6F_Qtc* F*>#Xr~/ 汇款||寄钱to remit||to send money
KNj~7aTp zEukEA^9` MOnTp8 n5^57[( 寄票供取款||支票支付to send a cheque for payment
v'S5F@ln O7uCTB+ ,wBfGpVb tAI
v+L 寄款人a remitter
1KBGML-K3 n9`]}bnX {P_7AM yTZo4c" 收款人a remittee
!@N?0@$/ FOMJRq $AE5n>ZD$ ACZK]~Y'N* 国外汇票foreign Bill
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lAda w-LENdw `.3@Ki~$# 国内汇票inland Bill
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跟单汇票documentary bill
h&}iH TO"Md["GI Q9xb7)G 3JBXGT0gJ 空头汇票accommodation bill
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:;{"+6 *L$_80 原始汇票original bill
/sT?p=[. .8!\6=iJB q^Oj/ws OH
sA]7S 改写||换新票据renewed bill
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2.b,8wT/ }zQgS8PQH 即期汇票sight bill||bill on demand
6l;2kztGp i$PO#} ^7YNM<_%@ gD4vV'| …days after date||…days after date…日后付款
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H aD GJrmK …months after date||…months after date…月后付款
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fR [xr^t1 )E>yoUhN 见票后…日付款…days after sight||…days sight
8B?U\cfa^ >Bf3X&uS js5VgP` W&%,XwkQ 见票后…月付款…months after sight||…months sight
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1u "V26\ 同组票据set of bills
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L7 单张汇票sola of exchange||sole of exchange
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_E?3 _OuNX.yrG m x |V) 远期汇票usance bill||bill at usance
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>]uZ| 'kcR:5B &|#[.ti1 n-" (~ 长期汇票long bill
*?HGi>]\| ,S=[# #5)/B VYkh@j 短期汇票short bill
<a @7's FrXP"U}Y ,mp<<%{u \j62" 逾期汇票overdue bill
2WFZ6 :#^qn|{e 8$\j| mN P{6$".kIY 宽限日期days of grace
9>S)*lU&s 5buW\_G) bkDVW ~. vridH 电汇telegraphic transfer (T.T)
EXr2d" e!*]y&W ?0qD(cfx< S7f
.^8 邮汇postal order||postal note (Am.)||post office order||money order
VbvP!<8 06f%{mAZS ?`Yu~a{ B\c_GX Uw 本票promissory note (P/N)
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Yjc U2S"=P 押汇负责书||押汇保证书letter of hypothecation
U`qC.s(L g&xj(SMj-$ :
"|/ [q2:d^_FA 副保||抵押品||付属担保物collateral security
uNyN[U 3d6z_Yd: B\RAX# :C} I6v= 担保书trust receipt||letter of indemnity
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LmC: H%vfRl3rB 承兑||认付acceptance
N<rq}^qo -K=.A*} m1pA]}Y/5o A[+)PkR 单张承兑general acceptance
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r]*?:4y[ z1Ieva] 有条件承兑qualified acceptance
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xiaE Pl:4`oY3 &Uam4'B6- zX_F+"]THt 附条件认付conditional acceptance
I2$DlEke D wJ^ W&* +fXwbZ?p t8
-Nli*O 部分认付partial acceptance
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