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。
yaI jXv 会计报表statement of account
^(qR({cX [S.zWPX9{ p5nrPL jlD3SF~2 往来帐目account current
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Rns |;C;d"JC2 =NRiro _z"\3hZ 现在往来帐||存款额current accout
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C\ (Y?}'? 销货帐account sales
1Zp^X:( t |:XSJ9 _oU~S$hO 8vvNn>Q 共同计算帐项joint account
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P g*%o%Lv vb\R~%@T, 'sjks sy.3 未决帐项outstanding account
\AD|;tA\vE MG,?,1_ & ,z$U=uo lYrW"(2 贷方帐项credit account||creditor account
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M@gU ?=Mg"QU G^\.xk] 借方帐项debit account||debtor account
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C0t s SYv5{bff = 8qq'q"g 应付帐||应付未付帐account payable
G4f%=Z ]=5D98B wpJfP_H {y>Kcfc/?E 应收帐||应收未收帐account receivable
OFw93UJ Y Z&y9m@ ].
^e[v6 kc"SUiy/ 新交易||新帐new account
-$j|&l |w`Q$ c MSS0Sx<f 4--[.j*W 未决帐||老帐old account
ey[+"6Awne |uln<nM9 &qeMYYY ;e^`r;] 现金帐cash account
'$be+Z32 )u5+<OG}= q6N6QI8/ C5'#0}6i 流水帐running account
Gn?<~8a K2pW|@~U f!##R-A 5!d'RBO 暂记帐||未定帐suspense account
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V1jO @EB2I+[ Jg%jmI;Y t9m08K:Y 过期帐||延滞帐overdue account||pastdue account
l=t$XWh! #ZpR.$`k =(>pv, s4{ >7`N2 杂项帐户sundry account
8 gzf$Oc 2t"&>1 ioS(;2F A;C)#Q/ 详细帐单||明细表detail account
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3] XSz)$9~hk 呆帐bad account
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EV>$>} "94qBGf 会计项目title of account
d,caO E8N <ULydBom &>%9JXU Q !G^CG 会计薄||帐薄account-book
`%S#XJU VRa>bS uu+)r ww$Ec 营业报告书||损益计算表account of budiness||business report
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M[7$cfp-Y~ '?MT"G j?y_ H[Z 借贷细帐||交验帐account rendered
+LsACSB OtFGo8 C;NG#4;' r5S5;jL%t 明细帐account stated
xC+TO r:Rk!z* 2 VyJ N.@@ebuE 与…银行开立一户头to open an account with
_Kf8,|+ &pZncm B(h%>mT[ n(tx'&U"R 与…银行建立交易to keep account with
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L*vcU 24Uvi:B?~ ]ovb!X_ Kk9W=vd 继续记帐to keep account
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OEZx ];8S<KiS~ ;o-c.-!F )7s(]~z 与…有交易to have an account with
ZF~@a+o %$CV?K$C 4RoE>m1[G 38l 8n. 作成会计帐||有往来帐项to make out an account with
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cM ;"Q.c#pA$g Usz O--.C 清算||清理债务to make up an account
hX9vtV5L YwnYTt |Pj]sh[^Y S5>?jn1 清洁帐目||与…停止交易to close ones account with
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m urK~]68 xfK@tLEZ-1 结帐to close an account
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^5 @Z2^smf $1}Y4>3 xh|<`>5 结清差额to balance the account with
+nU=)x?38 S}/5W :^H2D=z@ [2\jQv\Y 清算to settle an account||to liquidate an account||to square an account
g?E8zf ` 2D)B%nM[ L-eO_tTh0 HP2J`>oo 审查帐目||监查帐目to audit an account
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g0 :`>bh =k^ d5 ;fe~PPT 检查帐目to examine an account
mr2fNA>kR K;j0cxl E)F#Z=) / ?Hq 转入A的帐户to charge the amount to As account
C8t;E` r&3EM[*Iw )0?u_Z]w9 _|VF^\i 以计帐方式付款to pay on account
@id!F<+%oD 7A"v:e 2$TwD*[ ,{2= nb[ 代理某人||为某人on ones account||on account of one
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Y 7Fzj&!>ti t$z 5m<8 为自己计算||独立帐目on ones own account
#5%ipWPHb t Z@OAPRx TpcJ1*t N$N7aE$ 由某人收益并负风险on ones account and risk||for ones account and risk
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11<=3Yj 由某人负担for ones account||for account of one
ek1<9"y RA1K$D ?A LK+67Y{25 (f;.`W 按某人指示||列入某人帐户by order and for account of one
W:>XXUU ZRj/lQ2D B$ jX%e{:S GBY{O2!3u 列入5月份帐目for May account
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~S\8 ' 编入某中帐项下to pass to the account of||to place to the account of
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yJ~ RQ;w$I\ SZvp%hS0 x>tsI}C 寄出清算书to send in an account||to send in render an account
0BQ{ZT-Kh @,m 7%, I]a [Ngj ;FJFr*PM 支票薄cheque book
QB3er]y0% =q}Z2 OoYh 4%#q.qI n0Qp:_2z 支票陈票人cheque drawer
t;V^OGflv Va[t'%~&zR Jl<pWjkZZ *dN_=32u 持票人cheque holder
t;`ULp~& ZCuo YE$g Qb|@DMq% 3wg1wl| 不记名支票cheque to bearer||bearer cheque
PD~vq^@Q '61>.u:2 _2hZGC%&E Hk'R!X 记名支票||认人支票cheque to order
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xtGe gC(@]% a"l\_D'.K8 >qBJK)LHOv 到期支票antedated cheque
+j %y#_~ h>F"GR?U_( EQ.K+d*K][ D#A6s32a 未到期支票postdated cheque
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D, gJ~CD1`O 保付支票certified cheque
v#EFklOP r'4Dj&9Ac $z`l{F4eMf !f]kTs]j~ 未获兑现支票,退票returned cheque
xIwILY|W= ~~=]_lwyK% 9Y@ eXP yy+:x/(N[ 横线支票crossed cheque
o=6 <?v7 [RY Rt/?Q 'j-U=2,n 34Cnbtq^ 普通横线general crossing
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^?#xU1.i =sAU5Ag68 特别横线special crossing
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vYG#S 7dv! v^)B[e! 空白支票blank cheque
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%qr*| G4rzx%W? 失效支票,过期支票stale cheque
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Vj}G /='Q-`?9 7&9w_iCkV 普通支票open cheque
'1(6@5tyWk Eg8b|!-')8 i"xV=. &H
P g> 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
ANJL8t-m |f/Uzd ~ _]- 4UA- z;y{QO 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
9 )!} #6v357-5 (> _Lb #oR`_Dm)P 支票换现金||兑现to cash a cheque
|>[qC O #C~ </R% KVh#"]<WV q"6$#o{~U 清理票款to clear a cheque
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a\t i7Cuc+j8 T?QW$cU!e: 保证兑现to certify a cheque
,RM8D)m\ ];"40 /X N/ ' znSlSQpTv 填写支票数额to fill up a cheque
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oH wy8Q=X:vP Jm#p!G+ 支票上划线to cross a cheque
-FI)o`AE KeRC8mYp j7QK8O$XL ^y qRa& 开发支票to make out a cheque
+2}cR66% (z.n9lkfi 4c95G^dZ x0jaTlU/ 签发支票,开立支票to draw a cheque||to issue a cheque
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u;! 透支支票to overdraw a cheque
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T&J 背书支票to endorse a cheque
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dP(.l}O 7}y@VO6] (QL:7 请付票款||清付票款to pay a cheque||to honour a cheque
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p'^5 iETUBZ h# KSKKNW ACi,$Uq6R 支票退票to dishonour a cheque
F[SZwMf29 XzSl"U PYH *4NY"EwjN +Ugy=678Tr 拒付支票to refuse a cheque
l@*$C&E `2LmLFkb =}kISh U# S-x5Gn 拒付支票to stop payment of a cheque
y<w_>O t-o,iaPG3 /3Gq&[R{ D!!
B4zt 提示要求付款to present for payment
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c `B4Ilh"d 9#:fQ!3` 7)5G 1 见票即付持票人payable to bearer
Xwdcy J! ]u!s-=3s \8!CKnfs Q~qM;l\i 支付指定人payable to order
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>Z 已过期||无效out of date||stale
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请给出票人R/D||refer to drawer
Y'~O_coG 4'*-[TKC #n{4f1TZ KpLaQb 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
3@\/5I xn X/cb1# F~fBr 4'dN7E1*f 文字与数字不一致words and figures differ
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*EvW: < !;h&@LXG( 支票
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?%$O7_ThvA 时间已过account closed
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``k[CgV 时间已过effects not cleared
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;] PNo:[9`S;m mY/"rm 停止付款payment stopped
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$ 支票毁损cheque mutilated
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N&( LYL_Ah'= HQ9tvSc 7r'_p$ 汇款||寄钱to remit||to send money
G^nG^HTo5 vJGH8$%;, C.:S@{sK ^
'|y^t 寄票供取款||支票支付to send a cheque for payment
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)uOtQ0 寄款人a remitter
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PZ7-WJ/ n.8870.BW 收款人a remittee
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W 国外汇票foreign Bill
N[3Y~HX!q K;"oK 4[x`\ zn^7#$fC 国内汇票inland Bill
r2+ZxMo| +C7E]0!r DFQ`(1Q :Bt,.uNC 跟单汇票documentary bill
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$G %vy,A* @fmp2!?6 空头汇票accommodation bill
3bezYk xS%&l)dT 'D`lVUB *bYU=RS 原始汇票original bill
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5KLP CQ. C{ w=(dJ(7gu 6?%$e$s 改写||换新票据renewed bill
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yk, 即期汇票sight bill||bill on demand
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J~/XV uwI"V|g%a& Ih.)iTs~% …days after date||…days after date…日后付款
cSB_b.@"1 f?=0Wzb qzO Rv zL}`7*d:v …months after date||…months after date…月后付款
HxW/t7Z( P3W3+pwq ^
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#B =s*c(> 见票后…日付款…days after sight||…days sight
D`[@7$t >6&Rytcc] k)D5>T @8m%*
pBg 见票后…月付款…months after sight||…months sight
YKU|D32 <m~8pM Wf8@B#^{ Ws0)B8y,| 同组票据set of bills
MtPdpm6\ P(I%9 Bf y XSN=0N!GB 单张汇票sola of exchange||sole of exchange
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2i#Ekon &$2d=q8mh Q6URaw#Yt` 远期汇票usance bill||bill at usance
GY@:[u.& G?LC!9MB ^fO9oPM| j~.tyxOq# 长期汇票long bill
.Ow8C *v(Q-FW sl@>GbnS YW~ 9 N 短期汇票short bill
8EJP~bt 95j`^M)Q Iy;"ht6 m*B4a9f 逾期汇票overdue bill
?-2s}IJO AFBWiuwI3 Nc[N 11?O LDU4 D 宽限日期days of grace
sqV~Dw Z
Q*hrgQ P{%Urv{U 2/A*\ 电汇telegraphic transfer (T.T)
NLx TiyQy +!ljq~% b|E ZD3y >L "+8N6 邮汇postal order||postal note (Am.)||post office order||money order
6XCFL-o- ^jRX6 [r Nd7-j < #1*7eANfr 本票promissory note (P/N)
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Q1yXdw p{ZyC ^ZS!1%1 押汇负责书||押汇保证书letter of hypothecation
hP.Km%C)0n -w"lW7 KTot40osj
F(lJ 副保||抵押品||付属担保物collateral security
w?8\9\ ;? <ty]z!B kMLJa=]$ 7 p!ROl^ 担保书trust receipt||letter of indemnity
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Ih#2R #rr!ApJ A*/8j\{n v?,@e5GZ 承兑||认付acceptance
YIgHLM( W)T'?b'. 8*#$3e biw .
~ 单张承兑general acceptance
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S #+U1QOsz }f}? |&q P{QHG 3 有条件承兑qualified acceptance
^LB] (.Ak* *2vp2xMA@ W,80deT 附条件认付conditional acceptance
xqY'-Hom 0&Ftx%6% xb0,dZb .<fdX()e, 部分认付partial acceptance
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