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。
,f,+) C$ 会计报表statement of account
E2cZk6~m{ D5bi)@G7z 55<!H-zt .:Wp9M 往来帐目account current
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g MzKl=G AOcUr) &c&TQkx 现在往来帐||存款额current accout
2MYez>D A(`Mwh+ #X$s5H -p7
HQ/ 销货帐account sales
3jJV5J'" $w-@Oa*h9U L5KcI \21Gg%W5AE 共同计算帐项joint account
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[6sy`5l wnXU= 未决帐项outstanding account
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jN 3?_%|;ga awQGu,<N 贷方帐项credit account||creditor account
ze5#6Vzd& KXcRm) OuWRLcJ! -T+'3</T 借方帐项debit account||debtor account
\{a5]G(4s I|;zGmg#k $1zWQJd[- eBmHb\ 应付帐||应付未付帐account payable
I7Abf7>*Q v6L]3O1 Rd]<591 <)sL8G9Y 应收帐||应收未收帐account receivable
Sz1 J4$5 B^R44j]3" +eLL)uk 8o
$` ' 新交易||新帐new account
OBF-U]?Y ,->5 sJ{U *a{WJbau] RwrRN+&s\ 未决帐||老帐old account
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4,Uqcw?!F' P (Y\l Q4]Od{[ 现金帐cash account
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v!PYm o:4#AkS 流水帐running account
-GB,g=Dk c_.Fe'E 10m|? DeT$4c*:[ 暂记帐||未定帐suspense account
W* v3B. (q}LirR UL%a^' hR 4mX?PKvbn 过期帐||延滞帐overdue account||pastdue account
%CgV:.,K ^1_[UG Co=Bq{GY ]TcQGW@' 杂项帐户sundry account
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3-VqYUP ;$4&Qp:# Z^_zcH' ZYt <O 详细帐单||明细表detail account
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O[Y 呆帐bad account
*_}0vd *uy<Om 91q d:#tN4y7( 会计项目title of account
C[#C/@ b8vZ^8tBV i*!2n1c[ -g|ji. 会计薄||帐薄account-book
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-v 营业报告书||损益计算表account of budiness||business report
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o?a3hD )1HWD]>4 %so{'rQl 借贷细帐||交验帐account rendered
L2~'Z'q {I?)ODx7qC Xw7'I ]bpgsW:Xu 明细帐account stated
B_b5&M@ H3ovF h@(+(fVHrp >V]9<*c 与…银行开立一户头to open an account with
E\;%,19Ob %yk_(3a 3Z&!zSK^ DGS,iRLnA 与…银行建立交易to keep account with
0\@oqw]6hv %NC/zqPH~ 4
fjwC,, !H9^j6| 继续记帐to keep account
v+SdjFAY &`tAQN*Z <c!gg7@pm uhp.Yv@c 与…有交易to have an account with
;/JXn kOq8zYU| ^M;#x$Y? q(~|roKA( 作成会计帐||有往来帐项to make out an account with
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Qa_3+.B ;YW@ 3F-h &oy')\H 清算||清理债务to make up an account
\4C[<Gbx$( NuD|%Ebs R:R<Xt N`5 d)acWF\ 清洁帐目||与…停止交易to close ones account with
;^E_BJm i*@PywT"i3 V'MY+# t4/ye>P & 结帐to close an account
1<_/Qu>V >TBXT+ FoH1O+e |\G^:V[. 清理未付款to ask an account||to demand an account
ftl?x'P% ~a&VsC# p3{Ff5FZ iemp%~UZ 结清差额to balance the account with
/wt7KL-I ~dp f1fP dl6U]v= u#Jr_ze 清算to settle an account||to liquidate an account||to square an account
*h3iAcM8 bcpsjUiy# y)CvlI "d0=uHd5\ 审查帐目||监查帐目to audit an account
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vWYH9 *L$_80 检查帐目to examine an account
/sT?p=[. [Z#Sj=z #9!7-!4pW l!&ik9m 转入A的帐户to charge the amount to As account
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c1jRj=\ Vdd WulyMcJ 以计帐方式付款to pay on account
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s%`W4/ )OxcCV?5Z qIsf!1I? 代理某人||为某人on ones account||on account of one
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H aD GJrmK 为自己计算||独立帐目on ones own account
-`* 'p i {5<fvMO!6 :-JryiI LR>s2zu- 由某人收益并负风险on ones account and risk||for ones account and risk
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%]DA4W +,LWyvc' /o 'lGvw 由某人负担for ones account||for account of one
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按某人指示||列入某人帐户by order and for account of one
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;(Ug]U%3_ 列入5月份帐目for May account
EGQgrwY5 #O\as~- .7gh2K prz COw 编入某中帐项下to pass to the account of||to place to the account of
-8Mb~Hfl0 $m2#oI'D d9;&Y?fp p8%qU>~+4 寄出清算书to send in an account||to send in render an account
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4F {> msE }L !uW*~u 支票薄cheque book
eDZ8F^0 kF~(B]W( Dn 0L%?_ J*$%d1 支票陈票人cheque drawer
0ck3II J#F5by%8 fP|[4 ku g}D)MlXRq 持票人cheque holder
n2B%}LLa I\k<PglRA Si?s69 bN zb#P#hP 不记名支票cheque to bearer||bearer cheque
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c2M +?o!"SJ Nb&j?./ 记名支票||认人支票cheque to order
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4N{_ aM;SE9/U iv *$!\Cd y2#>a8SRS 到期支票antedated cheque
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t y&,|+h nZ(]WPIN" 未到期支票postdated cheque
Bc"MOSV0 `K.C>68 l1DJ<I2 FDLo|aP/v 保付支票certified cheque
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ny\" 未获兑现支票,退票returned cheque
H@1'El\9 =eU=\td^ j*?8w(! /GO- 横线支票crossed cheque
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8>eYM HfVHjF) 普通横线general crossing
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- 1]Xx{j< 特别横线special crossing
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{G8 zK5&,/ M=Ze)X\E*' _HHvL= 空白支票blank cheque
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P~ 失效支票,过期支票stale cheque
UF!qp @@oJ@; ,yGbMOV =;0-t\w! 普通支票open cheque
940:NOgm 2@ZVEN &6vaLx z;1dMQ,# 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
a*5KUj6/TL D0jV}oz ,6{z :1*E5pX0n 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
l{dsm1#W~ x8@ 4lxj )\Q(=: GfELL`yz 支票换现金||兑现to cash a cheque
wPM>-F ]%A> swCpn jlj ge=#c2 xkDK5&V 清理票款to clear a cheque
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wX?* [ *Dj:A)V^ 保证兑现to certify a cheque
\lQ3j8U !ddyJJ^a 3UUdJh<~ 5K1cPU~o_b 填写支票数额to fill up a cheque
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P$U"y/ ;|vP|Xi B%6cgm, 支票上划线to cross a cheque
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/l (-WRZLOQ #Q!Xz2z2 开发支票to make out a cheque
.3C::~: AZQQge g:fvg!_v 'w=|uE {^ 签发支票,开立支票to draw a cheque||to issue a cheque
_dm0*T ? x\G% MG vz-E1e i1uoYb?4(I 透支支票to overdraw a cheque
$97O7j@ + kMj|()>\ <{cY2cx~3 o`c+eMwr( 背书支票to endorse a cheque
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u 请付票款||清付票款to pay a cheque||to honour a cheque
P_5aHeiJ >Y08/OAI.2 j_2g*lQ7a hP+4{F*}- 支票退票to dishonour a cheque
INr1bAe$ 'UsR/h5T 1 .+O2qB ] x)>q 拒付支票to refuse a cheque
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sbI)Z@ 拒付支票to stop payment of a cheque
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N H*N <7# 提示要求付款to present for payment
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!tTv$L> 见票即付持票人payable to bearer
bBs{PI2(p1 16/ V5 mj'~-$5T J`5+Zngr 支付指定人payable to order
Jai]z .rk5u4yK Em&3g 9$$ Ijf 已过期||无效out of date||stale
4JK6<Pk n0 l|7:Mk ~JT2el2W7p +1T>Ob;hk 请给出票人R/D||refer to drawer
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3 8j>V?'Szk GG>53}7{ Q (f0S 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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j9F Q$U.vF7BnP [UXVL}tk #-YbZ 文字与数字不一致words and figures differ
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,^-a 支票
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~:JAWs$\V 时间已过account closed
!LH;K y?UJ<QAi ynA_Z^j PJZ;wqTD_ 更改处应加盖印章alterations require initials
/UunWZ u% 9!=4}:+ q*lk9{> B`QF;,3S R7rM$|n=o
Y[L,rc/j 时间已过effects not cleared
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i!K-_Uy >e!J(4.- E&J<qTH9 "*#f^/LS 停止付款payment stopped
I7Kgi3 fwt+$`n &PPnI(s^K lB _9b_|2 支票毁损cheque mutilated
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EK<W $DH/ 汇款||寄钱to remit||to send money
e/Z{{FP%6 BD]J/o {s@!N -}TP)/!,* 寄票供取款||支票支付to send a cheque for payment
4'D^>z!c 5(#z)T }2LG9B% e6'0g=Y# 寄款人a remitter
g.Ur~5r kVsX/~$ aT2%Az@j ^) s6`: 收款人a remittee
I;jH'._k# 8Q/cJ+& +>1Yp"> ? 8ZV!ld 国外汇票foreign Bill
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4 EIzTbW{p ]z7pa^ 国内汇票inland Bill
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3 跟单汇票documentary bill
GKg #nXS G:+D1J] :Hitx
xM)P=y_!M+ 空头汇票accommodation bill
Wx/PD=Sf& )LG!"~qiz Jyd[Sc) |LIcq0Z 原始汇票original bill
71(ppsHk qtVgjT2#H ;(E]mbV'= a)Ht(*/B 改写||换新票据renewed bill
3J4OkwqD }:?_/$}; uuHs) zwUZ*Se 即期汇票sight bill||bill on demand
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`9[icy 4UL"f<7 T /FTP8XHwL) %j0c|u …days after date||…days after date…日后付款
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yOx&~H] q=cnY+p> sn[<Lq l;z+E_sQ …months after date||…months after date…月后付款
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fCb&$oRr! iU{\a, \HoVS 见票后…日付款…days after sight||…days sight
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0^P9)<k' 见票后…月付款…months after sight||…months sight
|.~2C14[ Ki:98a$ >0N$R|B& vO zUAi 同组票据set of bills
a#Z#-y! 4tiCxf) jRk1Iu| 7 IQ#Kod;) 单张汇票sola of exchange||sole of exchange
slA~k;K:_ 7'{%djL /#x0?d{5 0r
DQJCm 远期汇票usance bill||bill at usance
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GtZ2 Fvv/#V^R PVq y\i $xcU*?=K 长期汇票long bill
noWwX B`%%,SLJ
z[+pN:47 t(^Lh.<a 短期汇票short bill
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#Yk >y@3`u] ui*CA^ Y f,+ONV]5Tt 逾期汇票overdue bill
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6~Zq 宽限日期days of grace
nza^<DlS Y,%G5X@S< 40LAG uc;,JX!bN 电汇telegraphic transfer (T.T)
4y9n,~Qgw SI l<\ nR?m,J P4"EvdV7 邮汇postal order||postal note (Am.)||post office order||money order
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Tw !B*d,_9c }~Y#N /I#SP/M&l 本票promissory note (P/N)
Dmk~t="Y h,Tsb:Q"M "j+=py` '"Dgov$q 押汇负责书||押汇保证书letter of hypothecation
,OO0*% 8!dA1]2; ]?2&d[ GmLKg >% 副保||抵押品||付属担保物collateral security
cW, 6MAQo b"#|0d0 h3L{zOff .SSj=q4? 担保书trust receipt||letter of indemnity
FBK6{rLMc RiAY>: iu.+bX|b 8:0.Pi(ln@ 承兑||认付acceptance
a@WSIcX*W WAbt8{$D ?IV3"\5 U_c9T> = 单张承兑general acceptance
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N! Q2/ZO2 有条件承兑qualified acceptance
IE9A _u* Ke+#ww ng[ZM); s5ddGiZnBT 附条件认付conditional acceptance
i5 0^%, H<YS2Ed /\M3O p2~MJ
LK4 部分认付partial acceptance
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