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。
Jz)c|8U 会计报表statement of account
SZC1$..2T b.v^:M qCYXkZ%` 0bG2YMs 往来帐目account current
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j: qgsKbsl 2<+9lk 现在往来帐||存款额current accout
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ivnx* MXuiQ;./ 销货帐account sales
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b\is2 m_1BB$lyP2 nK|WzUtp 共同计算帐项joint account
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yVOE 5J<ghv>\P 未决帐项outstanding account
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NV )~[hf,R5S !`#xFRHe s:#\U!>0` 贷方帐项credit account||creditor account
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. @I|gA v}\Nx[} 借方帐项debit account||debtor account
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(Hg B>M @ ' 应付帐||应付未付帐account payable
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5(: DJf!{:b) k),. 应收帐||应收未收帐account receivable
lZ9rB^! $Y5m"wySZ Grw|8xN0t +1%7*2q, 新交易||新帐new account
_]whHS+ qE&R.I!o td#B$$[ oMV<Yn_< 未决帐||老帐old account
&%Lps_+fJ U6@Hgi> A7qKY-4B OWRT6R4v 现金帐cash account
d}t7bgk'j 5QR=$?K \qAg]- Is $I;` 流水帐running account
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h^9 Aq >vP DF+ u \Y0o~JD `H.~#$ 暂记帐||未定帐suspense account
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/($, ([r4N#lx +;P8QZK6 过期帐||延滞帐overdue account||pastdue account
.I"Qu:`` o&GS;{Rs :QGd/JX$n` wMB. p2 杂项帐户sundry account
Pde|$!Jo s^@?+<4: 5*ip}wA h2SVDKj 详细帐单||明细表detail account
Stkyz:,( Z-fQ{&a{ 8T7E.guYr 5v f?E"\r 呆帐bad account
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^t]-N 会计项目title of account
=z5'A|Wa=, Li jisE p5C:MA~* `u zR!^X 会计薄||帐薄account-book
F%t_9S,)O (aAv7kB& ;#F/2UgHB }9k/Y/. 营业报告书||损益计算表account of budiness||business report
! z^%$;p q`HuVilNH J4yL"iMt yMU>vr 借贷细帐||交验帐account rendered
[z2XK4\e1T g[Z$\A?ZbZ $)1i)/]9U .l| [e 明细帐account stated
$pV:)N4 !e8OC9_x 1ZL91'U F/ZB%;O9 与…银行开立一户头to open an account with
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F*> 与…银行建立交易to keep account with
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$Qs1* Vs[A 03ol6y )C e-!6m#0 继续记帐to keep account
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n[vwwY "!V-@F$@N 与…有交易to have an account with
Jy#c 6 mH1T|UI -0QoVGw 7Ei,L[{\i# 作成会计帐||有往来帐项to make out an account with
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B&E4B 7U9*-9 清算||清理债务to make up an account
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/C[Q? 清洁帐目||与…停止交易to close ones account with
K nl`[Nl PBeBI: pZ_zyI#wx_ \;!}z3W w 结帐to close an account
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0'j;")XV 清理未付款to ask an account||to demand an account
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ME0vXi V< Ib#rd' uPT2ga ] NmuzAZr 清算to settle an account||to liquidate an account||to square an account
w4nU86oZYl tJM#/yT D-/q-=zd U<YcUmX 审查帐目||监查帐目to audit an account
rD\)ndPv |erG cKk o2 ; _xefFy 检查帐目to examine an account
%`_Rl>@K= K7 J RCLA 1dhuLN%Ce vg-Ah6BC{ 转入A的帐户to charge the amount to As account
0h=}BCb+i qkM)zOZ^ [.(,vn?6 `j1b5&N;7 以计帐方式付款to pay on account
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代理某人||为某人on ones account||on account of one
3'7] jj 1KUM!DUD 9Q.@RO$%C M!/!*,~ 为自己计算||独立帐目on ones own account
5|jsv)M+ \8Hs[H! IAHQT<] h+ms%tNT 由某人收益并负风险on ones account and risk||for ones account and risk
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c0 7>E>`Nc6 :I{9k~ j "s7P% 由某人负担for ones account||for account of one
[v+5|twxpU w:pPd;nz0Y :jf/$]p ~>#?.f 按某人指示||列入某人帐户by order and for account of one
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so* K7 r;9 V7C 列入5月份帐目for May account
x*sDp3f[* ``-pjD(t 8wrO64_NO _o T+x%i 编入某中帐项下to pass to the account of||to place to the account of
D$AvD7_ DbSR(: /^L<q p'0X>>$ 寄出清算书to send in an account||to send in render an account
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a'p >m:n6M'r 支票薄cheque book
5WA:gy gB& kWacc&*| @uz(h'~ UcKVLzKs 支票陈票人cheque drawer
4T TrHs [1Aoj| x_x_TEyy h ckb(+*+l 持票人cheque holder
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Na4O( d` 不记名支票cheque to bearer||bearer cheque
FUXJy{n6"2 BIS ., UpPl-jeT L]%!YP\<T 记名支票||认人支票cheque to order
*8_Dn}u?Jx w59q* 2 I4|"Ztw 4TI` 到期支票antedated cheque
}d>Xh8:%) A.mFa1lH &8pGq./lr= kl[(!"p 未到期支票postdated cheque
DgK*>A ($!uBF-b 2$MoKOx8$ w?zy/+N~ 保付支票certified cheque
pN)x,<M) "iGQ1#6|d omGzyuPF =1k%T {> 未获兑现支票,退票returned cheque
`zrg? -LT!LBnEkf c|(J%@B) /CH]'u^j 横线支票crossed cheque
pY[b[ezb MGq\\hLD\- i=*H|) Sa%%3_& 普通横线general crossing
.jg@UAK ~-[!>1!% k6J&4?xZ 5|~nX8> 特别横线special crossing
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]1 8V}|(b# w;{Q)_A 空白支票blank cheque
)/vom6y* sp:4b$zX 6Q\|8a |O6/p7+. 失效支票,过期支票stale cheque
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C 普通支票open cheque
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,|h =Gu&0f 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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#VQ @8>bp#x/1 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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3:\# wggB^ }~ _tX=xAO9 支票换现金||兑现to cash a cheque
M_Ag*?2I d{Jk:@.1 A.("jb@I lct 清理票款to clear a cheque
/hu>MZ(\ HV)aVkr/& UO&$1rV .4R.$`z4 保证兑现to certify a cheque
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填写支票数额to fill up a cheque
s5{=lP wEM=Tr/h u>.a; BO fn,hP_ 支票上划线to cross a cheque
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l;T 开发支票to make out a cheque
Ad>81=Z `j@1]%&z -W1p=od 3p&T?E% 签发支票,开立支票to draw a cheque||to issue a cheque
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{Ba& H}5WglV. 透支支票to overdraw a cheque
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dHa FMeBsI9pL $'3xl2T 背书支票to endorse a cheque
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kU_ @9KW ]7 请付票款||清付票款to pay a cheque||to honour a cheque
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9/{ zS3h3 |mQ Fi\ W6i{yneW 支票退票to dishonour a cheque
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uB.kkkGZ M kJ FWk 4($"4>BA 8i`>],,ch 拒付支票to stop payment of a cheque
{:uv}4 Z ;C$+8%P4 A,DBq9Z+4R <Pt?N2]A| 提示要求付款to present for payment
s/IsrcfM X>o9mW rvd$4l^ h:362&?] 见票即付持票人payable to bearer
_=s9o/Cn] +_i{4Iz~p "g^i% 6I@j$edZ 支付指定人payable to order
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$6O ~/`/r%1/J Z{0BH{23 已过期||无效out of date||stale
Z*co\ pW [UzD3VPg D:/ n2_ \s5Uvws 请给出票人R/D||refer to drawer
B]"`}jn l}z<q Bxm,?=h c,2& -T} 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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I[ YK3>M"58 M-"j8:en ~U&NY7.@ 文字与数字不一致words and figures differ
&*<27-x }R['Zoh4I #4'wF4DR@ ;yt6Yp.6e 支票
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}UW7py!TN 时间已过account closed
c}o 6Rm50 /]TNEU,K R#d~a;j {]R'U/ 更改处应加盖印章alterations require initials
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&4 时间已过effects not cleared
&bsq;)wzs %v0M~J}+ \]tBwa l76=6Vtb 停止付款payment stopped
.Mq#88o.* x%B_v^^^ _ .v G) jdxHWkQ 支票毁损cheque mutilated
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] !vSI"$xd 汇款||寄钱to remit||to send money
;,4*uU'vq 8 1,N92T5 boo361L -/Q5?0z 寄票供取款||支票支付to send a cheque for payment
Qd}n4KF\ Th) FOTe,F.8 R|st<P 寄款人a remitter
Y+?QHtZL O =Z}DGa+ yZleots1 clE9I<1v 收款人a remittee
Ni_H1G 3<xE_ \DR t;8)M$
p c#OxI*,+/ 国外汇票foreign Bill
V+gZjuN$ S^QEc tXU A(y6]E! TFSdb\g 国内汇票inland Bill
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Kyj<@[ !wYN",R- R`j"iC2 跟单汇票documentary bill
RD`|Z~:q:K +t7HlAXB# g\aO:: $(1t~u<17 空头汇票accommodation bill
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1g;2e##) 原始汇票original bill
,N$Q']Td !r/i<~'Bx i\xs!QU rZUTBLZ`j 改写||换新票据renewed bill
e~vO }9OMXLbRv ~kc#"^sJ \'O/3Y7?X 即期汇票sight bill||bill on demand
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exWQ~& 2CC"Z @]Q4K%1^" …days after date||…days after date…日后付款
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B2xP …months after date||…months after date…月后付款
U]Q5};FK U&3!=|j ,2AulX1 FK BRJ5O 见票后…日付款…days after sight||…days sight
c&;" Y{ eC/{c1C 6*,55,y \3vQXt\dM$ 见票后…月付款…months after sight||…months sight
q/?*|4I %DuPM66r 9Qyc!s` veDv14 同组票据set of bills
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{?2i +v/y{8Fu ;(K/O?nrJ 单张汇票sola of exchange||sole of exchange
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-t 1c,#`\Iikd Bo:epus}\ \d:Q%S 远期汇票usance bill||bill at usance
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+n xWLZlUHEu 长期汇票long bill
QFTiE1mGH WvU[9ME^) bfeTf66c wPI!i K@Ro 短期汇票short bill
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F:bExQ 逾期汇票overdue bill
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2yo ;)ay uS sQ *6JA&zj0B 宽限日期days of grace
D <~UaHfk QXj #Brp 5CnNp?.t^ e# Y{YtE 电汇telegraphic transfer (T.T)
nZiwR4kM .XpuD,^;@ R1JD{ p#c41_?'e 邮汇postal order||postal note (Am.)||post office order||money order
|HAbZd7PG z*HM_u U/FysN_N! /%&5Iq\:vA 本票promissory note (P/N)
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Hv/1:k} 押汇负责书||押汇保证书letter of hypothecation
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EM ]9_tto!/ v$\<L| 副保||抵押品||付属担保物collateral security
q%d,E1 WBKf)A^S 'Rnzu0<lF 62;xK-U 担保书trust receipt||letter of indemnity
RaLV@>jPm {'alA z,ryY'ua/I N_Ezp68Fp 承兑||认付acceptance
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P+P/ {KDN|o+% 单张承兑general acceptance
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sE% 有条件承兑qualified acceptance
>/RFff]Fh0 S~r75] " m*1 h#Rza-?"\ 附条件认付conditional acceptance
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e| RFsUb:%V7- 部分认付partial acceptance
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