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。
8gNTW7W/ 会计报表statement of account
C0f%~UMwd )]q Qgc& 2?7ID~\ 6V$ )ym*F 往来帐目account current
VX&g[5zr \Ebh6SRp\ ~OX\R"aZBW # l9VTzi 现在往来帐||存款额current accout
T`@brL 1P"7.{ +/celp cz IEkm 销货帐account sales
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#"-_ ~ -Wa<}Tz 共同计算帐项joint account
;N.dzH2yA ]a/dvj} KC}G_"f.$ F#|y,<}< 未决帐项outstanding account
&v0]{)PO =LLpJ+ ZB1%Kn#zo4 MD$W;rk(Hn 贷方帐项credit account||creditor account
VfzyBjQ 90uXJyW;d ^@/wXj: W3[>IH"+ 借方帐项debit account||debtor account
=_=%1rI~ yg8= G vO @$kO7k0{g JJ1>)S}X- 应付帐||应付未付帐account payable
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*\[;.mk 应收帐||应收未收帐account receivable
O1jiD_Y!9 >x%HqP#_V ^|oI^"IQ= @nwVl8 新交易||新帐new account
'2Zs15)V y(<{ e~ T\.~!Q 3c#^@Bj(-e 未决帐||老帐old account
aJv+BX_, r{?qvl!q ]0<K^OIY Hc8^w6S1@ 现金帐cash account
U*{0, Ue' qGN>a[D !otseI!!/ 5-0
&`, 流水帐running account
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f'\)6 GKEOjaE HABUf^~- 暂记帐||未定帐suspense account
?4 wl Xk!{UxQKQ tkm@&e=e% =/j!S|P 过期帐||延滞帐overdue account||pastdue account
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" 杂项帐户sundry account
ye(av&Hn |g \_xl A#']e 8 Jm)7!W%3 详细帐单||明细表detail account
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I ;uc3_J] "D>/#cY1/ 呆帐bad account
)%p46(] 2A|mXWG}~ fup?Mg- s+_8U}R 会计项目title of account
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,_V/W' f'"PQr^9 会计薄||帐薄account-book
\;_tXb}F Ki:t!vAO zN5};e}^v %j@/Tx/ 营业报告书||损益计算表account of budiness||business report
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_Pz\* 4W2.K0Ca yYe>a^r4R 借贷细帐||交验帐account rendered
.K-d JgHYuLB pUmT?N! /g%RIzgW 明细帐account stated
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"|d ;B2kot7 sqF.,A, 与…银行开立一户头to open an account with
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!Q_Kil.9 4_2oDcdf Wn=I[K&& 与…银行建立交易to keep account with
t{s>B]i^_w w(S&X"~ hxJKYU^%m #~m^RoE 继续记帐to keep account
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m ;){ZM,Ox 与…有交易to have an account with
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D GU1cMe o[JZ>nm c>c4IQ&d 作成会计帐||有往来帐项to make out an account with
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Iq19IbR8 清算||清理债务to make up an account
./DlHS; e{4e<hd 1PWi~1q{Q {@x-T 清洁帐目||与…停止交易to close ones account with
dci,[TEGu .2rpQa/h pnuwjU- zcOm"-E- 结帐to close an account
41.xi9V2 x6\VIP"9L ,0nrSJED wr:-n
清理未付款to ask an account||to demand an account
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cmT+}> j~+(#| RZqMpW E)p[^1WC 结清差额to balance the account with
K'E)?NW69 GqP02P'2 6&LmR75C j+lcj&V# 清算to settle an account||to liquidate an account||to square an account
tK+JmbB\ hCX/k<}I 8OS^3JS3" 1B 0[dK2N 审查帐目||监查帐目to audit an account
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Mxd7X<\$ %bdBg +>Y]1IlI 检查帐目to examine an account
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i s nNd7v.U6 z^/9YzA!6 转入A的帐户to charge the amount to As account
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"ZNy*.G|[ \7o7~pll Gp?pSI,b.t 以计帐方式付款to pay on account
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FvKjO) G_k_qP^: 代理某人||为某人on ones account||on account of one
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U~yYh CNWA!1n^Hy r4?|sAK 为自己计算||独立帐目on ones own account
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+3* 由某人收益并负风险on ones account and risk||for ones account and risk
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N 由某人负担for ones account||for account of one
S%G&{5 VhnIr#L+ Lo)T kcNPdc 按某人指示||列入某人帐户by order and for account of one
#z*,-EV| %bG\ ?l|&JgJ$ @!!5el { 列入5月份帐目for May account
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1s0 ),%@X urL@SeV+$ :;]O;RXt 编入某中帐项下to pass to the account of||to place to the account of
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B'PS-Jr %r(qQM.Pl \z@:OR, 寄出清算书to send in an account||to send in render an account
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]%G#x gla'urb[i| 支票薄cheque book
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&pv*TL8 &EC8{.7 U4iVI#f 支票陈票人cheque drawer
a]8W32 P|;v > Uw)B(;Hy? 9'vf2) " 持票人cheque holder
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zvv/|z2(r 不记名支票cheque to bearer||bearer cheque
W:8{}Iu< M pz9}[`3g Hm~.u.)\. Ubwmn!~ 记名支票||认人支票cheque to order
{s2eOL5I|% 90=gP (;N#Gqb6l c11;(
到期支票antedated cheque
vcP_gJz &}_tALg $?OQtz@ vhU#<59a1 未到期支票postdated cheque
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RmA\R* [a#*%H{OC 保付支票certified cheque
,GtN6? T!1XL7 J8&0l&~6 1b2xWzpG 未获兑现支票,退票returned cheque
5E${ *4Z! 5iOs :p$Q3 4`?WdCW8 横线支票crossed cheque
w:~vfdJ WjvgDNk +4[Je$qYa ,jy9\n*<t9 普通横线general crossing
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:4Y5 Saks~m7, TH~"y 特别横线special crossing
fV!~SX6S YgQb(umK IKp/xj[! `mS0]/AV/ 空白支票blank cheque
;"NW=P& \.=,}sV2Z w6AG:u 8`|Z9umW* 失效支票,过期支票stale cheque
hz-^9U {@t6[g++ 87R$Y> V %^iBTfq2hc 普通支票open cheque
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c:j7}OOV 'lgS;ItpKu u)Vn7
zh 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
FMl_I26] 2KNs,4X@ A-u}&}l< jZ,=tF 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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5 =BeJ.8$@VC S6{y%K2y& 支票换现金||兑现to cash a cheque
wf~n>e^e ca:Vdrw` n?v$C:jLN Co:Rg@i(F 清理票款to clear a cheque
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\Bl`;uXb LUA<N: 9#\oGzDN 保证兑现to certify a cheque
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]q|U0(q9 J/c5)IB| 填写支票数额to fill up a cheque
I5W#8g!{ MVp+2@)}s q =26($ ezhK[/E= 支票上划线to cross a cheque
9y;zk$O8 9i!|wkx Nkk+*(Z &hIr@Gi@ch 开发支票to make out a cheque
!PEP`wEKdp 5Qxm\?0J F7`[r9 $ Ne}x(uRn 签发支票,开立支票to draw a cheque||to issue a cheque
`M ~-(,++ )fbYP@9>a ^7Z.~A y *,e`. 透支支票to overdraw a cheque
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M{wH 背书支票to endorse a cheque
Mu$"fYKf" UQJ [9~6, ;6 2Gn26L5 请付票款||清付票款to pay a cheque||to honour a cheque
}IV=qW, <p#+('N` B?;P:!/1 +<sv/gEt 支票退票to dishonour a cheque
'I@l$H :Gf +LaR_n[ LbnW(wr6:( 拒付支票to refuse a cheque
gLWbd~ +w(B9rH p u[S ] U.*KkQ 拒付支票to stop payment of a cheque
uVzvUz{b w*gG1BV Z':w
X ZP"Xn/L 提示要求付款to present for payment
.-cx9& )Vpt.4IBd ;~n^/D2. nRheByYm 见票即付持票人payable to bearer
@gjA8mL "IRF^1 p azl!#% hfRxZ>O2 支付指定人payable to order
yjIA`5^ e9rgJJ A%.ZesjAx "_n})s
f 已过期||无效out of date||stale
S i-Q'*Y= .c\iKc# d,0Klew !OMl-:KUzE 请给出票人R/D||refer to drawer
>ui;B$= 1krSX2L |L(h+/>aWX uMK8V_p*? 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
.hK:-q, WO[O0!X f^G-ba \?"kT}.. 文字与数字不一致words and figures differ
F_nXsKem X1^Q1?0 5a2+6N 3?<LWrhV3 支票
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:dwP 时间已过account closed
%8?XOkH) q)OCY}QA =s,}@iqNO4 %(:{TR 更改处应加盖印章alterations require initials
R#HX}[Hb ricL.[v9S !3 zN [@w, _tpOVw4I G@scz!Nt
UZJ#/x5F 时间已过effects not cleared
| *N;R+b v>0} v)<v 6T%5<I*&3s Pdk#"H-j 停止付款payment stopped
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6<Lk yBfX4aH:` e;9x%kNs! 支票毁损cheque mutilated
*Nur>11D UD ;UdehC nRs:^Q~o DC2[g9S>8@ 汇款||寄钱to remit||to send money
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|cL,$G ;3+_aoY 寄票供取款||支票支付to send a cheque for payment
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,6SzW+L7 寄款人a remitter
2W}jbOy Gyb|{G_ >L J<6s[= $.zd,}l@L 收款人a remittee
3 5/ s\ )C0d*T0i 6_>(9&g`zV VXl|AA<OG 国外汇票foreign Bill
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huvn_ wxy@XN"/i+ EF'8-* 国内汇票inland Bill
ywA7hm aev(CY,z C=JS]2W2 f9vitFkb+ 跟单汇票documentary bill
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0O 空头汇票accommodation bill
0/uy'JvWru v1=N?8Hz1 4<Kxo\\S FmgMd)# 原始汇票original bill
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改写||换新票据renewed bill
m;!X{CV JH*fxG dF*M"|[ M"6J"s 即期汇票sight bill||bill on demand
g!^mewtd wV\G$|Y K$O2
Fq@y pUa\YO1J …days after date||…days after date…日后付款
c-U]3`;Q "^wIixOH5 &a)d,4e<M `nY.&YT …months after date||…months after date…月后付款
MeV*]* TSVlZy~Xo H3( @Q^9 J[c`Qq:&e 见票后…日付款…days after sight||…days sight
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0Y-X 9+ |W; NDJP`FI 见票后…月付款…months after sight||…months sight
`uC^"R(m ^fmuBe}d{ H-mQ{K^ u#NX`_ 同组票据set of bills
zL9:e7o Wl}J= KyBtt47\ 4/OmgBo' 单张汇票sola of exchange||sole of exchange
@U@O#+d'ZR a'r1or4 i*@ZIw uPE Ab2u=" 远期汇票usance bill||bill at usance
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6 l3 <'\! X"7x_yOZ 6C\WX(@4 长期汇票long bill
~y"OyO i& u=Xpu,q 2sp4Mm [Y
j:H 短期汇票short bill
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Em 6OqF-nso[E ./^8L( pCC^Hxa 逾期汇票overdue bill
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K:d/ A4Q{(z-? |;&I$'i j8aH*K-l{ 宽限日期days of grace
/:"^,i\t =woP~+ .`(YCn?\ 'H#0-V"= 电汇telegraphic transfer (T.T)
.{|SKhXk YMVi7D~;Q$ fzOh3FO+ #Nad1C/] 邮汇postal order||postal note (Am.)||post office order||money order
uGHM ]"!) yXqC H )CoByaj Z#D*HAd` 本票promissory note (P/N)
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|,9 IZ87Px>zL 1Zi` \N4T 押汇负责书||押汇保证书letter of hypothecation
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MC#Ld 6/ T/A+u 副保||抵押品||付属担保物collateral security
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utD#Y lCBH3-0^ 担保书trust receipt||letter of indemnity
e+:X%a4\ '=xO?2U-Z pred{HEye )rlkQ'DN 承兑||认付acceptance
g"kET]KP" ZkO2*; ovdaK"q2 u J]uz% 单张承兑general acceptance
2.]d~\ 3\{\ al s^4wn:*$zd f.bw A x 有条件承兑qualified acceptance
9U4[o<G]= )>U"WZ'< *YGj^+ wXZ9@(^ 附条件认付conditional acceptance
S)W?W}*R\ h9!4\{V;h ma!C:C9#J q&_\A0 部分认付partial acceptance
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