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。
;#Y'SK 会计报表statement of account
D,l&^diz u9zEhfg8 <(c_[o/ MoX~ZewWR 往来帐目account current
e>] gCa ]~K&b96( z*FCd6X (E{}iq@2 现在往来帐||存款额current accout
`i:DmIoz "!w#E6gU lPyY tg%#W` 销货帐account sales
2t,N9@u=UN )4MM>Q M(/ATOJ( Db`SNk= 共同计算帐项joint account
srCpgs]h .US=fWyrb I?&/J4o: q)j_QbW) 未决帐项outstanding account
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t{b%r ,6EhtNDu 贷方帐项credit account||creditor account
m!K`?P]:N CBr(a'3{Z \_]X+o; Iz^vt#b 借方帐项debit account||debtor account
J6I:UML 7,lnfCm H AxtmG\o> ~N
Mx:PP 应付帐||应付未付帐account payable
%b[>eIJU# z?^oy. jQrj3*V *\(MG|S 应收帐||应收未收帐account receivable
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&,l(2z[ QR2S67- '^.`mT'P 新交易||新帐new account
ObfRwZh?q v YJ9G"E Zz1nXUZ ]9N&I/- 未决帐||老帐old account
jF}-dfe Vw|P;LLl` rQxiG[0 Bd]k]v+ 现金帐cash account
3K=%I+G(4 ]rG/?1'^i fX.1=BjXi ?I[*{}@n" 流水帐running account
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M!46^q~- N;`/>R4|I vc :% 暂记帐||未定帐suspense account
{h=gnR-9 =EYWiK77a (3"N~\9m 6O<UW. 过期帐||延滞帐overdue account||pastdue account
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eH|z/ r'`7}@H* 8t3m$<7 杂项帐户sundry account
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t= ? gWj-@o\ N,Y)'s
< 详细帐单||明细表detail account
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$E 2@S}x@^ <+QdBp'd; 呆帐bad account
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^} 5>}$]d/o %`]+sg[i x/,;:S 会计项目title of account
7I3_$uF %+*=Vr |~Dl<#58 }nrjA0WN 会计薄||帐薄account-book
=Jm[1Mgt P~ObxY| ;!<}oZp{ +bumWOQ' 营业报告书||损益计算表account of budiness||business report
kjYM&q 2^r~-> +a5F:3$ N{%7OG 借贷细帐||交验帐account rendered
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+(= atyvo0fNd `'1g>Ebk0 4l 67B]o 明细帐account stated
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-_! %m/ kY)Vr3uGA ?i _ACKpw 与…银行开立一户头to open an account with
ofB:7 $INB_/RE ABCm2$< ZJ3g,
dc 与…银行建立交易to keep account with
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:$J[ zj7ta[<tr 2>o[ 继续记帐to keep account
|.k'?! n3iiW\ @j\:K<sk :8`A 与…有交易to have an account with
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qjq}L ) 作成会计帐||有往来帐项to make out an account with
I[?\Or ]$/oSa/ Bve|+c6W 4Fg2/O_3 清算||清理债务to make up an account
^L%_kL_7 _/1/{ t'U=K>7 JX&U?Z 清洁帐目||与…停止交易to close ones account with
-PpcFLZ| T8+[R2_ sT?{ ||:>& 结帐to close an account
>eTbg"\ 6*Z7JiQ0 /"X_{3dq? Sp\TaUzg 清理未付款to ask an account||to demand an account
q;68tEupR FOF@@C~aH %Y&48''" <&\ng^Z$ 结清差额to balance the account with
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7c S70#_{ M+%Xq0`T x17:~[c'] 清算to settle an account||to liquidate an account||to square an account
Y:DopKRD 8"&!3_ m}l);P^ %Xh}{ o$G 审查帐目||监查帐目to audit an account
mz0{eO &@lfr623 ]W3_]N 3 %M96m 检查帐目to examine an account
uZld9u _}5vO$kdO E^)FnXe5 mOJdx-q?r 转入A的帐户to charge the amount to As account
2^B_iyF; X,49(-~\ j-9)Sijj{ OJm ]gb7 以计帐方式付款to pay on account
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dF@Vg_n 代理某人||为某人on ones account||on account of one
~|"Vl<9 tl_3 %$s BvP\c_ e(s0mbJE 为自己计算||独立帐目on ones own account
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kEh\@x[ 由某人收益并负风险on ones account and risk||for ones account and risk
x+Yo#u22 Z Qlk 5 [3X\"x5@V u.yR oZ8/! 由某人负担for ones account||for account of one
wS=vm}}u 2B4.o*Q\ ;87PP7~ x{;{fMN1 按某人指示||列入某人帐户by order and for account of one
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列入5月份帐目for May account
&KMI C brTNwRze +2{ f>KZ B=]j=\o 编入某中帐项下to pass to the account of||to place to the account of
<Z.`X7]Uk Sqi9'-%m )<HvIr(xr
a8TtItN 寄出清算书to send in an account||to send in render an account
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t(G %ap]\o$^4 Osz=OO{ 支票薄cheque book
A_TaXl( t<te{yt% -o~zb-E c!HGiqp 支票陈票人cheque drawer
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g#i~^4-1 持票人cheque holder
gE #|eiu V06*qQ[ oQ,n?on xp1/@Pw? 不记名支票cheque to bearer||bearer cheque
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-"<H$ 记名支票||认人支票cheque to order
T"dX)~E; n"(n*Hf7b ) m%ghpX 6./h0kD` 到期支票antedated cheque
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E9!IGci "Yq-s$yBi aq0J }4U ?K|PM<A 保付支票certified cheque
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&C 未获兑现支票,退票returned cheque
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yL_-w/a Bl3G_Ep 横线支票crossed cheque
T5Sa9\`> B`T|M$Ug &gIu<*u< 2:&8FdU 普通横线general crossing
t \Fc < T,`'qZ> 3!Rb{ :BC0f9 特别横线special crossing
3k5Mty vObP(@0AM mhnD1}9,Ih o3]B/ 空白支票blank cheque
c zL[W2l DN&ZRA V4l`Alr\L !5?#^q 失效支票,过期支票stale cheque
)[~ #j6 .gG<08Z ^ Gq2"rDM N+"Y@X yg 普通支票open cheque
l:z:tJ#( f8lB xK o!aKeM~|Es `[jQn; 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
]6pxd \Q (=QaAn,,R k#c BBrY b+OLmd 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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w-> 支票换现金||兑现to cash a cheque
MPAZ%<gmD /A9M v%zjk ga4 gH>4 v|?hc'Fj 清理票款to clear a cheque
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[{}9"zB$x0 ,b-wo /raM\EyrlP 保证兑现to certify a cheque
L`R,4mI.W =<O{t#] OV7vwj/- e&OMW,7 填写支票数额to fill up a cheque
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1 T9t9]) Dr6Br<yi 支票上划线to cross a cheque
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_l\Q F}H!vh[ Pl}}!<!<z pEH[fA] 开发支票to make out a cheque
HoH3.AY X yx{Ac|<mR fX[,yc; 7Kk rfJqN 签发支票,开立支票to draw a cheque||to issue a cheque
<j ;HRm D8m?`^Zz \CUxGyu }ebw1G 透支支票to overdraw a cheque
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Do Co[[6pt~ 7 z<!2 pqMvYF 背书支票to endorse a cheque
C;dA?Es>R v0"|J3 )P|%=laE8 :{_Or'L 请付票款||清付票款to pay a cheque||to honour a cheque
wS``Q8K+dM Ef%8+_ px//q4U z6Su` 支票退票to dishonour a cheque
`Jm{K*&8Q *9j9=N? "sT`Dhr ]DmqhK` 拒付支票to refuse a cheque
aCGPtA' y^;qT_)# ;4 ?%k ) Vq9hAD|k 拒付支票to stop payment of a cheque
+bdkqdB9 rt^z#2$ EF"ar ]3d&S5zU 提示要求付款to present for payment
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Z"Et]xSU%$ <(BA ws(X &CUkR6 见票即付持票人payable to bearer
}Lb];hww1 s3J T1TX 2i,Jnv=sR O])/kS` 支付指定人payable to order
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mez[UmZ 已过期||无效out of date||stale
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*BB_J" 请给出票人R/D||refer to drawer
(a^F`#] \F1nEj Bj@&c> tCc}}2bC& 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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t8?+yG; 文字与数字不一致words and figures differ
_ORW'(:Z "Ww^?"jQ) Jt)<RMQ^R Ei}DA=:s 支票
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.-WCB 时间已过account closed
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W]M[5p]* Q7}wY P `2Rte6s 更改处应加盖印章alterations require initials
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c!841~p(Q 时间已过effects not cleared
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E\IqwM 停止付款payment stopped
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'f> ;- cq#8S 支票毁损cheque mutilated
lT(MywNsg oa9T3gQ? eA+6-'qN |J6CH87> 汇款||寄钱to remit||to send money
:^ cA\2= 5,mb]v0k wEkW= #[i({1
`^L 寄票供取款||支票支付to send a cheque for payment
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,e5 3ea6g5kX 寄款人a remitter
2^:5aABQ ;e[-t/SI G4=v2_] ;ga~ae=Fg 收款人a remittee
=nY*,Xu< s\KV\5\o Nz]\%c/- a2g1 5;kM 国外汇票foreign Bill
k@wxN!w; )D#*Q~ IB?5y~+h VK}fsOnj0 国内汇票inland Bill
aF)1Nm[ aki_RG>U' `%CtWJ(e g$HwxA9Gp/ 跟单汇票documentary bill
=.y~f A! MG[o%I96 $P>`m$(8 dA@'b5N{" 空头汇票accommodation bill
7.C;NT 3mYiQ2 9l}FU$ 7G.#O}).b 原始汇票original bill
+SsK21f"r HHiT]S9 vLR~'"`F k9$K} 改写||换新票据renewed bill
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37S XS`M-{f` #Xhdn\7 rrQQZ5fh b 即期汇票sight bill||bill on demand
kjEEuEv !lEY=1nHOJ 350_CN, .%.9n\b …days after date||…days after date…日后付款
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T_sTC)&a .jS~By|r \zieyE …months after date||…months after date…月后付款
RRmLd/( ZN!4; H,+I2tEs yyv8gH 见票后…日付款…days after sight||…days sight
M7+nW ; e% _cy2z ~vXaqCX qtiz a~u 见票后…月付款…months after sight||…months sight
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X v3}L`dyh3 同组票据set of bills
NG hGd<<\ 70f Klp G2t;DN( 单张汇票sola of exchange||sole of exchange
BhM'@g* RY c!~Wh~Y xqC+0{]y }:u~K;O87 远期汇票usance bill||bill at usance
p!sWYui pX&pLaF *H?!;u=8 $-#Yl&?z9 长期汇票long bill
2WtRJi?b| u}!@ ,/) si&S%4( S/Fkw4% 短期汇票short bill
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6h X5X?&* %{ f>piHh? 逾期汇票overdue bill
6&bY} i^K UNPezHaz 1AG=%F|. 9uRFnzJVx 宽限日期days of grace
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z3'I1 (T!9SU jy giG&H slg ]#Dy 电汇telegraphic transfer (T.T)
S+'rG+NJ M7ers|&{ ]%BWIqbr Nluv/?< 邮汇postal order||postal note (Am.)||post office order||money order
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{tV uiJS8(Cb 本票promissory note (P/N)
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UW9?p}F P(XaTU&- 5aln>1x>hn 押汇负责书||押汇保证书letter of hypothecation
4hAl-8~Q6 b&=5m K4]g[z bYi`R) 副保||抵押品||付属担保物collateral security
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F{nZ1 >.'<J] %{/%mJoX 担保书trust receipt||letter of indemnity
3t<a $i ;5tazBy&:C cs1l~bl ,Z{d.[$ 承兑||认付acceptance
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6j&- ;x:rZV/ 单张承兑general acceptance
LJOr!rWi (tCUlX2 "Kc>dJ@W m;D- u>o 有条件承兑qualified acceptance
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.@uhB. 7ULqo>j em\ 9'L ^ txcf=)@>V 附条件认付conditional acceptance
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qNm$Fx 部分认付partial acceptance
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