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。
oH!O{pQK} 会计报表statement of account
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|G RKE"}|i+S 往来帐目account current
=*I|z+ ,p OGT71 kN78j u1Slu%^e 现在往来帐||存款额current accout
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W&:0J 销货帐account sales
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lixM0 共同计算帐项joint account
K!.t}s.t AS@(]T#R fISK3t/=C \@WVeFr 未决帐项outstanding account
SOOJq C P.5l9Ns(O =4co$oD} V=dOeuYd 贷方帐项credit account||creditor account
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:k,D KYtCN+vsG 借方帐项debit account||debtor account
80_w_i + DyCzRkH DU$#tg}{ _@!vF,Wcf 应付帐||应付未付帐account payable
Btm_S\1 k&%i+5X E:ci/09wD BWy-R6br 应收帐||应收未收帐account receivable
VOZxLyj^9 R:YVmqd 8cG`We8l& *jbPy?%oY 新交易||新帐new account
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6'dEa 未决帐||老帐old account
1 =C12 NWvIwt{ {yWL|:#K g:a[N%[C 现金帐cash account
<{Y3}Q qar{*>LCG Vjv6d&Q #jrlNg4( 流水帐running account
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7Ov.v% (0b\%;} 暂记帐||未定帐suspense account
[B+F}Q^; R|M]mwa^w CYgokS\=, EI6kBRMo 过期帐||延滞帐overdue account||pastdue account
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sw5d 杂项帐户sundry account
n|&=6hiI #jg-q|nd {qi# P>iZgv 详细帐单||明细表detail account
hE5?G; t-KicLr SfC* ZM}< \WFcb\.. 呆帐bad account
.Iqqjk 1b3k|s4 M.t,o\xl C 8wGbU6` 会计项目title of account
d=qVIpZ 'LPyh ;!f uK$ Xqo%L MWA,3I\. 会计薄||帐薄account-book
qzbW0AM[M ZAn @NA= {c9 fv H y!P!Fif' 营业报告书||损益计算表account of budiness||business report
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EA>.SSs! :G@z?ZJ[ 借贷细帐||交验帐account rendered
F<g&t|@ |YROxY"ML B._YT [(x*!,= 明细帐account stated
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cs2po gR# k' 7Qd$@ m >dJuk6J&c& 与…银行开立一户头to open an account with
T^|k` Vs l,u A/I\MN| ^.8~}TT-U 与…银行建立交易to keep account with
dV38-IfGkl ; >H1A jOzXy Dq ]dNNw`1\V 继续记帐to keep account
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hxMRmH[f: {Z8GG 与…有交易to have an account with
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tZ?sG JH]S'5X8K T(x@gwc 作成会计帐||有往来帐项to make out an account with
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; W%>T{}4 V9$T=[ "NA<^2W@J 清算||清理债务to make up an account
W.[!Q` \;~Nj# 8+|W%} zw15r" R 清洁帐目||与…停止交易to close ones account with
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~EAS 结帐to close an account
U$gR}8\e ]?1_.Wjtt 7nnF!9JOv ^zV_vB)n 清理未付款to ask an account||to demand an account
\h=*pAf YT+b{ )TiM>{ ]m1p<*0I$ 结清差额to balance the account with
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I$~q' tlp,HxlP 清算to settle an account||to liquidate an account||to square an account
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C01MDIY 审查帐目||监查帐目to audit an account
#&kj> wl]3g a-|pSe*rx tIDN~[1 检查帐目to examine an account
f#:3TJV Y}R$RDRL 8Y`g$2SZ^8 H@@ 4n%MK 转入A的帐户to charge the amount to As account
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S%v|,} oB5\^V$ 以计帐方式付款to pay on account
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G %k4Qx5`?d ].xSX0YQ% 代理某人||为某人on ones account||on account of one
v}u]tl$, 7oF3^K'S .+(V</ N\__a~'0p 为自己计算||独立帐目on ones own account
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o5,B;k 由某人收益并负风险on ones account and risk||for ones account and risk
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N,3R" `.pEI q^ 由某人负担for ones account||for account of one
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F nE8z1hBUq C5 ILVQ 按某人指示||列入某人帐户by order and for account of one
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5Om~D EF:ec9 . ,zx{ RDI 列入5月份帐目for May account
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zGU MH7 M 编入某中帐项下to pass to the account of||to place to the account of
rd0Fd+t/ PI%l VI4mEq,V 5B:"$vC{= 寄出清算书to send in an account||to send in render an account
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Ha,6X DlCN p3 5)K5V 支票薄cheque book
":+d7xR?o `&c[s%0 C2rG3X^~Jm ^V; r 支票陈票人cheque drawer
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(v?@evQ M**Sus87Q P<R^eLZ<& 持票人cheque holder
bgE]Wk0 l=XZBe*[g' Ag0w8F @xo8"kl 不记名支票cheque to bearer||bearer cheque
JmCHwyUK? ru`7iqcz Ux',ma1JK $rj:K)P 记名支票||认人支票cheque to order
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'{cND 到期支票antedated cheque
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uE 4`l$0m@> y g(Na -<x% 未到期支票postdated cheque
I\1E=6" *<cRQfA1 r>8`gAhx /'{vDxZf R 保付支票certified cheque
Nk-xnTZ" e^q^AP+* _hV34:1F L>/$l( 未获兑现支票,退票returned cheque
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5 V#,|#2otZ Vr1r2G2 横线支票crossed cheque
0c"9C_7^g f1SKOq E^n!h06~G ^-?^iWQG 普通横线general crossing
|+8rYIms` uHquJQ4 0aR.ct% &0T7
Uv-` 特别横线special crossing
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! uYs45 G #"A`:bjG rJf{YUZe 空白支票blank cheque
> Q=e9L= tC1'IE-h IG}yGGn -TH(Z(pB 失效支票,过期支票stale cheque
fGj66rMGw =4x6v< ecl6>PS$' aC9iNm8w 普通支票open cheque
NlhC7 h] )&mFiE" k:/Z6TLk3 ]D@aMC$# 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
9BOn8p;yz `TF3Ho\MC nY;Sk#9 \s8h.xjU 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
kQ\l7xd yAGQD[ih E}w5.1 hb1h.F 支票换现金||兑现to cash a cheque
VZamR}x JUGq\b&m Z{ YuX qe1>UfY 清理票款to clear a cheque
:L:] 3L jbg9EtQ!* :O,,fJ<x.O #WDpiV7B 保证兑现to certify a cheque
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@I^'t6 填写支票数额to fill up a cheque
v8uUv%Hkd `K$;K8! 1 hn6'$P 4u2_xbT 支票上划线to cross a cheque
Eos;7$u[ k|]l2zlT [D?xd/G 9l&G2 o 开发支票to make out a cheque
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Se 签发支票,开立支票to draw a cheque||to issue a cheque
Q[`2?j? (Ze\<Y#cv (7~vOWs:[ Pa; *%7 透支支票to overdraw a cheque
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</i1qM ,pZz`B# L^s?EqLXS 背书支票to endorse a cheque
g*9&3ov )OlYz!#? %<q"&]e, S]&i<V1qX 请付票款||清付票款to pay a cheque||to honour a cheque
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<pxx 支票退票to dishonour a cheque
z;0]T=g (hY^E(D eEmLl(Lb 9 771D 拒付支票to refuse a cheque
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e p7*7V.>X wDh&S{N 拒付支票to stop payment of a cheque
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e70*; 提示要求付款to present for payment
;ZrFy=Iv `UkjrMO 5'0kf7 wz'in 见票即付持票人payable to bearer
M?$tHA~OX 6& 9q6IIy .B$3y#TOb zWdz9;=_ 支付指定人payable to order
=\<!kJ\yH NL ceBok cja-MljD h/l?,7KHI 已过期||无效out of date||stale
MD+eLA7 Rk{2ZUeg & *& TF,a`?c` 请给出票人R/D||refer to drawer
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]<O- Nk>6:Ho{G 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
_lk5\bu ?Vr~~v"fg8 Fg^zz*e :Z5kiEwYM 文字与数字不一致words and figures differ
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支票
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^m^,:]I0P 时间已过account closed
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nHF 更改处应加盖印章alterations require initials
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j(=zc6m 时间已过effects not cleared
V=H}Ecd +&TcTu#.` [$GQ]Y qfEB VS( 停止付款payment stopped
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4 6I\mhw!pQ /B9jmvj` ?"qS%EH 支票毁损cheque mutilated
9]/ju 8uhB&qxB CU(W0D JYWc3o6 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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/-)|dP 6P I-"He c)o[3o7 寄款人a remitter
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+i U( ed)!Snz 0<S(zva7([ 收款人a remittee
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H{0aQQ tlFc+3 国外汇票foreign Bill
MRHkQE+K@8 OG}D;Ew H}c, P(' gBG.3\[ 国内汇票inland Bill
Swz1RT !P26$US%P |]H2a;vUJR )Z 3fytY 跟单汇票documentary bill
;EfMTI}6K JZ=a 3)x" W\<5'9LNb S. OGLLprp 空头汇票accommodation bill
way-Q7 Fw5r\J87c Zb# g)iSC?H 原始汇票original bill
fJC,ubP[5 )FqE8oN- 2'r8#,) ",rA 改写||换新票据renewed bill
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TM{u K` 2a{` [@/[#p ;"nEEe]? 即期汇票sight bill||bill on demand
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afc?a-~Z n{Mj<\kL …days after date||…days after date…日后付款
\rf1#Em a~~ "2LE` uS|Zkuk[! Yazpfw 7'd …months after date||…months after date…月后付款
4p~:(U[q ()>\D |R*fw(=W MJXm7<( 见票后…日付款…days after sight||…days sight
tZXtt=M w sEvJ!$Tt?I ?t}[Wi}7 pp[? k}@ 见票后…月付款…months after sight||…months sight
=4MiV] ]3QQ"HLcp D\V}Eo';6 C>;yW7*g" 同组票据set of bills
>)pwmIn< R4JO)<'K& vFCp=8h 8a)EL*LH` 单张汇票sola of exchange||sole of exchange
"rjJ"u1 (lPNMS|V y9)l,@D "ej>1{3Y:= 远期汇票usance bill||bill at usance
bt&vik _ 6U+#ADo iQGoy@<R sX_ ^H%fd 长期汇票long bill
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9Xss8 U0N[~yW(t1 \K?./* 短期汇票short bill
H[Pb Wy: "a"[B' 3iEcLhe"4 &GD7ldck 逾期汇票overdue bill
$uLzC] @xkM|N? *BO4"3Z Yu1xJgl 宽限日期days of grace
\AK|~:\] Jc%>=`f ;Ok11wOw 1k/l7&n" 电汇telegraphic transfer (T.T)
.D>lv_kp _RmE+ Xg2 #i]@"R +NXj/ 邮汇postal order||postal note (Am.)||post office order||money order
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"4?hK 本票promissory note (P/N)
25~$qY_ Ph%s.YAZ~ ntkinbbD PvB?57wkF 押汇负责书||押汇保证书letter of hypothecation
m5x>._7le YI|Gpq Q)}\4&4 /1> 副保||抵押品||付属担保物collateral security
<|`@K|N slmxit bT*4Qd4W CM#EA"9 担保书trust receipt||letter of indemnity
&4%J35~ <V8i>LBlz Z
{CL! qlxW@| 承兑||认付acceptance
uHIWbF<0oo y;>I'e &Egn`QU J-ZM1HoB 单张承兑general acceptance
J-f0 @}Z/{Z[@ w:LCm `d .5ycO 有条件承兑qualified acceptance
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W5|.ZN }2.}fHb2 附条件认付conditional acceptance
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R zn x_p/V e ^qnUjMy (qP$I:Q4]v 部分认付partial acceptance
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