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。
l70a&[W 会计报表statement of account
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P!c.!8C$ P2U^%_~ >(>,*zP<9 往来帐目account current
fV b~j ; .uo9VL< (KHO'QNMt^ `%%/`Qpj; 现在往来帐||存款额current accout
Owe"x2D\ 8%eWB$<X I&m C i?{cB!7 销货帐account sales
z(00"ei XfYMv38( =tk O^ Mj9Mv<io 共同计算帐项joint account
GkOZ=ej ]~YY#I": HLlp+;CF>< `>i8$q% 未决帐项outstanding account
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N,SjQ 8)Z)pCN #N?VbDK9_ | e?:Uq 贷方帐项credit account||creditor account
JX.3b_O G\X}gqe(OJ >cTSX ?RP&XrD 借方帐项debit account||debtor account
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#v 应付帐||应付未付帐account payable
lG1\41ZxB Z,jR:_p 3Fu5,H EJ fTq/9=Rq4 应收帐||应收未收帐account receivable
H(A9YxXrZ5 QWncKE,O$ wr) \GJ#> v,[E*qMN 新交易||新帐new account
6rP?$mn2 e+TSjm 9I|D"zXn (XU(e
未决帐||老帐old account
qh]D=i z^FJ 6T9?C|q ]jB`"
to*} 现金帐cash account
]B2%\}c 0XSMby?t` ;%ng])w=; B-1Kfc 流水帐running account
kMz*10$gn 1(diG& 83
i;:cn ['%$vnS5S 暂记帐||未定帐suspense account
_?I6[Mz Fd1t/B, >53Hqzm&
o..iT:f;n 过期帐||延滞帐overdue account||pastdue account
L=_ /S #Z.T~~ B>kVJK`X 0^25uAD= 杂项帐户sundry account
kM;}$*? sqv!,@*q 6N#0D2~^ !^x;4@Ejm 详细帐单||明细表detail account
cHAq[Ebp2! W
[G5+*i PiVp(; rtQ = e"RE/q2 呆帐bad account
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2Zp@q( 会计项目title of account
NtDxwzj q&nEodv>+ r @URs;O= $lAQcG&Q 会计薄||帐薄account-book
T!2gOe <"z9(t(V\% 9zD,z+ V2B:
DIpr 营业报告书||损益计算表account of budiness||business report
n.b_fkZNr BmI'XB3'P rNl%I@G ,ieew
` 借贷细帐||交验帐account rendered
vWZ?*0^ !F08F>@D eAK=ylF; [2.;gZj 明细帐account stated
y6P-:f/&* l3Wh&*0 }Ryrd!3bY G<FB:?| 与…银行开立一户头to open an account with
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B dk_! ~Z Vif)e4{Pn U1=]iG<% 与…银行建立交易to keep account with
Y?4N%c_; M=sGPPj -1%AM40j 1UN$eb7 继续记帐to keep account
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o<L=l Q jJK@i\bU_ 与…有交易to have an account with
%g7B*AX] 3a?dNwM@ *@fVog r^
o(@^V!}V 作成会计帐||有往来帐项to make out an account with
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. suFO~/lRno uC5W1LyI Vy+kq_9 清算||清理债务to make up an account
Os[50j!4> yhxZ^(I E.4 X, K}!YXy
h 清洁帐目||与…停止交易to close ones account with
e[g.&*! "rcV?5?v~ p sAr>:\3 '&F
PkT:5 结帐to close an account
?1]h5Uh[b Jzj>=jWX@ }3S6TJ+ >$_@p(w 清理未付款to ask an account||to demand an account
"[2D&\$ xX\A&9m hEfFMi=a` f"d4HZD^ 结清差额to balance the account with
uE&2M>2 _MzdbUb5, r^ +n06[
f=Kt[|%'e 清算to settle an account||to liquidate an account||to square an account
N3|aNQ=X0 BF(Kaf;<t. ;s w3MRJ F=V_ACU 审查帐目||监查帐目to audit an account
m8z414o C''[[sw'K {AO`[ 2-DJ3OL]k 检查帐目to examine an account
cE3V0voSw1 3NlG,e'T2 >5bd!b, b-)3MR:4 转入A的帐户to charge the amount to As account
#W[C;f|, xi! R[xr1 Wfj*)j
Q XO"BEj<x 以计帐方式付款to pay on account
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y*5$B.u`. =d1i<iw?- LO;Z3Q>#0 代理某人||为某人on ones account||on account of one
SkMBdkS9z[ W=?s-*F[~ i`vgD<} 1/vcj~|)t 为自己计算||独立帐目on ones own account
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YhJ*(oWL 由某人收益并负风险on ones account and risk||for ones account and risk
nuLxOd *n >Wr te8lF{R 2F fwct: 由某人负担for ones account||for account of one
* 57y.](w 2 NrMse 7EukrE<b' Jz'8|o;^ 按某人指示||列入某人帐户by order and for account of one
{;Ispx0m I\oI"\}U T0Zv. A]CO
Ysc 列入5月份帐目for May account
eWwI@ASaA _9Y7.5 o 2sOf ^q
?xi5w 编入某中帐项下to pass to the account of||to place to the account of
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8v\ F3V_rE< .j_YVYu1& 寄出清算书to send in an account||to send in render an account
iPoDesp ^GN |}W 6Y(Vs> ??.9`3CYo 支票薄cheque book
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%Z+.O m?=9j~F* 支票陈票人cheque drawer
><Z`)}f G~;hD-D~. `:fc*n,* _laLTP* 持票人cheque holder
(0/)vZc -U/m (`pd> qf2;yRc& 不记名支票cheque to bearer||bearer cheque
.^J7^Ky, HX]pcX^K ,/ P)c*at5 |p1pa4%} 记名支票||认人支票cheque to order
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ihrl!A5 DlXthRM 到期支票antedated cheque
}4n?k'_s? uBe1{Z mVBF2F<4 Rr'^l
] 未到期支票postdated cheque
_(<D*V[ C/!c? $J ages-Z_X &E>zvRBQ 保付支票certified cheque
Dx-G0 KIG %hu] = ,^
_aqH )!!xvyc 未获兑现支票,退票returned cheque
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39 横线支票crossed cheque
|$vhu`]Z@^ lilKYrUmG \y%:[g}Fvw u/% 4WgA 普通横线general crossing
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=v$H8w b7:B[7yK.x ;b""N, 特别横线special crossing
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D) @42!\1YT cN> z`xl 空白支票blank cheque
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c?cB Xj\SJ* S:UtmS+K ?`hk0q X3 失效支票,过期支票stale cheque
qR~s&SC# K%: : "Iy @PR?> 'CDRb3w}B 普通支票open cheque
5O9Oi:-!c c0Tda Vvw
Qz#S )p MZ5|+X 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
; b2)WM: P^%.7C RN?z)9! /:
a~;i 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
sa~.qmqu >sE5zj|V <dTo-P y?-wjJS> 支票换现金||兑现to cash a cheque
saH +C@_, 8VLr*83~8 0;Y_@UVj OC'cP[$ _ 清理票款to clear a cheque
@|&P#wd.u p&F=<<C xA nAW BCya5
!uy 保证兑现to certify a cheque
5Mb1==/R %Gn(b1X Vkex&?>v$
AA}M"8~2 填写支票数额to fill up a cheque
j0sR]i KM|[:v 17G7r\iNYq ru)%0Cyx 支票上划线to cross a cheque
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\1H3U 9dw02bY` 开发支票to make out a cheque
#]I:}Q51 .N]^g# dL")E|\\k 8|7fd|6~ 签发支票,开立支票to draw a cheque||to issue a cheque
$cH'9W}3K l\5qa_{z A20_a;V C,-V>bx g 透支支票to overdraw a cheque
E/_=0t 2o/}GIKj 2P9h x5PiV D?]aYCT 背书支票to endorse a cheque
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<m{ o q{c6DCc ]\ a +*|P 请付票款||清付票款to pay a cheque||to honour a cheque
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e g<KBsz!{ 支票退票to dishonour a cheque
E](Ood (a`z:dz} tA@#SIw =g/K>B 拒付支票to refuse a cheque
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32mAz; ^`=Z=C$fj Lc*i[J<s 拒付支票to stop payment of a cheque
|!I# T :?jOts>uP X"8Jk4y ]=q?=%H 提示要求付款to present for payment
*;+lF SLz^Wg._ 8!me$k& lpve Yz 见票即付持票人payable to bearer
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j;1*4 QS_"fsyN: ^"l>;.w 支付指定人payable to order
T\8|Q@ vYmRW-1Zxq b V;R}3) XkuNLs4 已过期||无效out of date||stale
;2)@NH K!HSQ,AC "+
&|$* tQz-tQg 请给出票人R/D||refer to drawer
&cayhL/% WZ@nuK.39T R(r89bTQ uQ9
P6w=Nt 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
cl1h;w9s `EBo(^n}O U $X"W' M<~z=B# 文字与数字不一致words and figures differ
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p&W*Ai y!mjZR,& 支票
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^0ipM/Lg 时间已过account closed
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k FuLP{]Y+AM g15e|y)th <8+.v6DCd 更改处应加盖印章alterations require initials
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arrNx|y 时间已过effects not cleared
sD_Z`1 9`$fU)K[Pl /al(=zf 1<\@i{;xsU 停止付款payment stopped
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NL-'P T7'njaLec 支票毁损cheque mutilated
(UAa =^|^"b V&eti2&zO }'b3'/MJ 汇款||寄钱to remit||to send money
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寄票供取款||支票支付to send a cheque for payment
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'_ )~rfx {W)Kz_ dpDVEEs84 寄款人a remitter
\j+O |#`|) [V|,O'X ~ +\fr3@Yc E5~HH($b 收款人a remittee
JN .\{ Y 'nz;|6uC &BY%<h0c rr>QG<i;G 国外汇票foreign Bill
X};m \Bz =;W"Pi;* w9rwuk 6iVjAxR 国内汇票inland Bill
.{1G"(z 2E33m*C2 &Gp@,t : ^F+mQN 跟单汇票documentary bill
CC0@RU `MAee8u' ?l!L
)!2 Uq5wN05 空头汇票accommodation bill
I?YTX 4v_?i@,L /;-KWu+5= <H<5E'm 原始汇票original bill
w<3}(1 b'Pq[ ) )G\23P L-hK(W!8pt 改写||换新票据renewed bill
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f 7!+kyA\}r^ g]EDL<b uSLO"\zysX 即期汇票sight bill||bill on demand
zpV@{%VSj PVP,2Yq! O#
.^} l+Dl~o} …days after date||…days after date…日后付款
a*REx_gLG MlgE-Lm |RDmY!9& 8Y *SZTzV …months after date||…months after date…月后付款
S(9Xbw)T (f#QETiV /=w9bUj5v 7F;"=DarOE 见票后…日付款…days after sight||…days sight
nF~</> )X@Obg *vc=>AEc F`SOF
O 见票后…月付款…months after sight||…months sight
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Y@ 8J{I6nPF ,mEFp_a+ ^"7tfo8 同组票据set of bills
S8*VjG?T\ ,B%M P<Rz1 }hrLM[ 1|bu0d\] 单张汇票sola of exchange||sole of exchange
xoF]r$sC8 e:hkWcV A"x1MjuqLM Vo}3E] 远期汇票usance bill||bill at usance
q$z#+2u Ev* b |Ak>kQJ(1z i#$9>X 长期汇票long bill
OLJb8kO }^Be^a<ub ^prseO?A ?jbE3fW 短期汇票short bill
$gT+Ue|7 ?P@fV'Jo K&0op 4& 6NH.!}"G9 逾期汇票overdue bill
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s|Ls 宽限日期days of grace
c|3%0=,` jK/2n}q&] G,M &z>ub0 _
vVw2HH 电汇telegraphic transfer (T.T)
Kdh(vNB> ((^jyQ vzJ69%E_ wLC!vX.S 邮汇postal order||postal note (Am.)||post office order||money order
Os^ sOOSY zIt-mU vl*CU"4 !Rk1q&U5 本票promissory note (P/N)
^I3cU'X @%&;V( ";}Lf1M9 @*q WV*$h 押汇负责书||押汇保证书letter of hypothecation
i)f3\?,, mbxJS_P B3K!>lz Uo v%12 副保||抵押品||付属担保物collateral security
V&vU her0 \]GO*]CaV GY<ErS)2 ~ ui/Qf2| 担保书trust receipt||letter of indemnity
<HM\ZDo@P Af1izS3 E@TX>M-& 4O_z|K_k| 承兑||认付acceptance
,/6V ^K xEQ2iCeC gP8Fe =] ta"/R@ k* 单张承兑general acceptance
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`U3na, Yao>F--? WsRG>w3" 6l&m+!i 有条件承兑qualified acceptance
&[,g`S0 IF~i* `M/=_O3 q"ba~@<BEl 附条件认付conditional acceptance
=2uE\6Fl, "Pi\I9M3 u\=gps/Z &;L4Cj$q 部分认付partial acceptance
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