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。
]aXCi"fMs 会计报表statement of account
i~ PN(h CKmoC0. 8L9xP'[^ -=s7Q{O8Z 往来帐目account current
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+\?#8U/k 现在往来帐||存款额current accout
.~4%TsBaY g\OPidY >-c ; Jou~>0,/j 销货帐account sales
i/NY86A ~^w;`~L #]q<fhJhr$ 7-nwfp&|$ 共同计算帐项joint account
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eZMn (iIJ[{[H4) v@&&5J| dNB56E)5`J 未决帐项outstanding account
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2]:'O6 D"El6<3)h 贷方帐项credit account||creditor account
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Bc\=} aF;QSI 借方帐项debit account||debtor account
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>t.2!Z_RQ _1VtVfiZ{ 应付帐||应付未付帐account payable
M@[{j /~'ZtxA B-
N =mxmJFA 应收帐||应收未收帐account receivable
^PMP2\JQA r77?s? JM0'V0z
<VS\z(K 新交易||新帐new account
\/p\QT@mm 8j. 9Sk/ #*:y2W%H ~vy_~|6s 未决帐||老帐old account
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yt8H n{J<7I e"* 现金帐cash account
{0WLY@7 2? @@9#odO i:0~% X CaX&T2( 流水帐running account
V/j+Z1ZW eNY$N_P +e. bO5Y -8X*(7 暂记帐||未定帐suspense account
lwIU|T<4 US 9cuah1/ 'KMyaEh.u <\|f;7/ 过期帐||延滞帐overdue account||pastdue account
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杂项帐户sundry account
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NZ{OD+ `%EMhk 详细帐单||明细表detail account
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x tJy6\~ a938l^@;s8 呆帐bad account
T52A}vf4 N%'=el4L \74+ cN g|tnYN 会计项目title of account
1Rc'2Y :jKDM O+A/thI%*S ~ \z7$9Q 会计薄||帐薄account-book
%GQPiWu 4Z5ZV! |fkz=*rn 7KXc9:p+ 营业报告书||损益计算表account of budiness||business report
@eu4W^W *}DC
xv q '9u8b }w^Hm3Y^& 借贷细帐||交验帐account rendered
p3>p1tC o5)lTVQ~~ U<QO@5 PRcW}"m]Qg 明细帐account stated
\tH^w@j47 b"n0Yk1 b7 %Z~ + pTc2z 与…银行开立一户头to open an account with
MgkeD /Wos{}Z0 !V/Vy/'`* C{Y0}ZrmlF 与…银行建立交易to keep account with
E<6Fjy cP8g.+ $aIq>vJO9 %a\!|/;6 继续记帐to keep account
(@wgNA-P o_=t9\: b2rlj6d ?w/i;pp<, 与…有交易to have an account with
Jkf%k3H3I* \0bao< &|6 A
8, e3T&KyPm?+ 作成会计帐||有往来帐项to make out an account with
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OGA_3|[S lQ5d.}O& 清算||清理债务to make up an account
(tG8HwV- 47<fg&T 8s+9PE K14FY2" 清洁帐目||与…停止交易to close ones account with
G#uD CF,O UQ[!k 6 *yX5g,52-| {Sl#z}@s 结帐to close an account
8/i];/,v*M )-jA4!& R%%Uw %` ([g[\c,H 清理未付款to ask an account||to demand an account
ZwzN=03T dUvgFOy|P !
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pcjUA 结清差额to balance the account with
0eMO`8u[A >_3P6-L> ^Kbq.4 | XGj97#M 清算to settle an account||to liquidate an account||to square an account
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'}$]V>/ 4`X]$. Qq7%{`<} 审查帐目||监查帐目to audit an account
A r=P;6J )G+D6s23 R(t1Ei.-? J=l
\t7w 检查帐目to examine an account
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#TUuk qpEK36Js 转入A的帐户to charge the amount to As account
6 d;_} [@_IUvf^. GEs5@EH ow<z @^ 3' 以计帐方式付款to pay on account
m=K46i+NE ~9We)FvU4 evQk,;pIm nSSj&q- O 代理某人||为某人on ones account||on account of one
.wpp)M.w;H n1Z*wMwC SuJa?VU1w y 1I(^<qO= 为自己计算||独立帐目on ones own account
AqZ()p*z A[hvT\X `Q1;Y %E\ pd@ 由某人收益并负风险on ones account and risk||for ones account and risk
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Q'\? i6-&$< 8ioxb`U 由某人负担for ones account||for account of one
b/]@G05>> .-mlV ^ ^ZD0rp(l b~td^ 按某人指示||列入某人帐户by order and for account of one
gw^X - @xkI?vK6 P3_&( U|jip1\ 列入5月份帐目for May account
] vQU(@+I IKFNu9*"h ']^_W0?= b8O }XB 编入某中帐项下to pass to the account of||to place to the account of
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3-B +'`I]K> W5U;{5 )J(@e4;Rv 寄出清算书to send in an account||to send in render an account
UNhM:!A KkPr08 q6T>y%|FZ WW3! ,ln_ 支票薄cheque book
sOBuJx${m |Qz"Z<sNYw M1,1J-h "o>` Y 支票陈票人cheque drawer
&m~ ZK?:w^Z <=gf|( 9oA-Swc[ 持票人cheque holder
@D2KDV3' p}MH LM ]D\p<4uepM ?y4vHr"c 不记名支票cheque to bearer||bearer cheque
$[HpY)MSRw EWp'zbWP Z*kZUx7I< M^?=!!US^ 记名支票||认人支票cheque to order
L.$+W} 40Z/;,wp{ V?C_PMa />[~2d
kb 到期支票antedated cheque
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?(P?H 未到期支票postdated cheque
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]IQ V~ [I /Vi X0zE-h6P .ta*M{t 保付支票certified cheque
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未获兑现支票,退票returned cheque
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Dwi[aC+k 横线支票crossed cheque
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#^;^_ ~zA{=|I2 :O{oVR %Q[+bN[/ 特别横线special crossing
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+( ?.&?4*u 空白支票blank cheque
Or[uq,Dm16 -"Q[n,"Y D:Y`{ { DozC> 失效支票,过期支票stale cheque
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hhvP*a_J ofA6EmQ37 |~3$L\X rO`nS<G 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
7OOod1 Y)X58_En #O.-/&Z F ttny] 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
Pf]O'G&F e`Z3{H} TAu*lL(F 6uH1dsD 支票换现金||兑现to cash a cheque
4$+9k;m' ,As78^E{ ]m(5>h# ^D0BGC&& 清理票款to clear a cheque
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)[,b\v .iL_3:6f SEXLi8;/ ^(0tNX/XD 保证兑现to certify a cheque
#2!M+S d4P0f'.z /fM6%V=Y It\ob7n 填写支票数额to fill up a cheque
ptmPO4f Px4zI9;cB `|^<y.-6 p3eJFg$ 支票上划线to cross a cheque
uhLg2G^h 1% )M-io ,b@0Qa" m~Dq0 T 开发支票to make out a cheque
cF[[_ xUD$i?3z [vaG{4m IfZaK([ 签发支票,开立支票to draw a cheque||to issue a cheque
CW=-@W7 TJB0O]@3 NwG&uc+Q ^~5tntb. 透支支票to overdraw a cheque
=P+S]<O `q exEk@S [21tT/ ':!;6v|L 背书支票to endorse a cheque
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9%${ajSI `4&\ %9 请付票款||清付票款to pay a cheque||to honour a cheque
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|rzk> 支票退票to dishonour a cheque
7@Di nA! _ }!Q4K zoOm[X=?3 5Tpn`2F 拒付支票to refuse a cheque
^%d+nKx9nL ){>;eky DI}h?Uf , _uHyE }d 拒付支票to stop payment of a cheque
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W{;!JI7;z 提示要求付款to present for payment
LTtfOcrt <$D)uY K z<<` 1wqg ^[%~cG 见票即付持票人payable to bearer
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6w}:w?=6 #K*d:W3C 支付指定人payable to order
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N 已过期||无效out of date||stale
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ABHq# LwGcy1F. ;5Sr<W\:; 请给出票人R/D||refer to drawer
_-8,}F}W#s %q*U[vv :{66WSa@Dd ;#~
!`>n? 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
&`TX4b^/! :za!!^ 6!"15dPN 7OWiG, 文字与数字不一致words and figures differ
Uero!+_ sa#"@j) KFV]2mFN QHs]~Ja 支票
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*q0N$}k 时间已过account closed
#^v5Eo ^5T{x>Lj +u=xBhZ ;JmD(T7{ 更改处应加盖印章alterations require initials
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8Peqm?{5Y5 时间已过effects not cleared
}dXL= ul _>`0!mG @P.l8|w }]s~L9_z[' 停止付款payment stopped
_&z>Id`w XW#4C*5?d ]Pd*w`R lT:<ZQyjT 支票毁损cheque mutilated
gEe}xI {[9^@k Sc0ZT/Lm +.R-a+y3 汇款||寄钱to remit||to send money
^Ue.9#9T&g R#ZDB]2 qe$K6A %Yd & aLR'*]6 寄票供取款||支票支付to send a cheque for payment
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k( cu"%>>,, 'RA[_Z {Y@[hoHtF 寄款人a remitter
16+@#d%#p O:x=yj%^ };+s0:H ;|^fAc~9{r 收款人a remittee
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F d}=p-s.GA {l6]O qQ_B[?+W 国外汇票foreign Bill
k@Tt,.]; ?)X@4Jem z]WT>4 dg!sRm1iZ: 国内汇票inland Bill
A:!{+ E7<:>Uh wLO/2V}/ "L)pH@) 跟单汇票documentary bill
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z%KChU btYPp0o~ 空头汇票accommodation bill
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Sa gMvvDP!Wp {k*_'0 原始汇票original bill
x -!FS h8q l}^#kHSyd 9N29dp>g{{ xpxm9ySwu 改写||换新票据renewed bill
mOB\ `&h5 %;5hHRA +{I\r| e>^R 8qM? 即期汇票sight bill||bill on demand
~V&ReW/ p\WUk@4 B<R-|-# t5k&xV=~
# …days after date||…days after date…日后付款
Esjv^* v9- zaZ}:N/w(z M<)2 x\DkS
,O …months after date||…months after date…月后付款
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39j d}]e T42g4j/l~ ,2`d3u^CW 见票后…日付款…days after sight||…days sight
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' h[]N=X z!+<m< 见票后…月付款…months after sight||…months sight
ie!4z34 ASvPr*q/ *K(xES!b ,lnuu 同组票据set of bills
j r[~ 0Nu]N)H5<l iV5I =;H'~ 单张汇票sola of exchange||sole of exchange
DR /)hAE |DW'RopM mSfhl(<L Lvq
]SzOw 远期汇票usance bill||bill at usance
deoM~r9s $<4Ar*i 6dL>Rzl$Dk 2YKM9Ks 长期汇票long bill
xgz87d/<: AG7}$O. S nHAY< zq.&Mw? 短期汇票short bill
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^ \6 hL W_q1 逾期汇票overdue bill
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_y 7]%il[ (J&Xo.<Z- 宽限日期days of grace
kZ9<j+. s8[9YfuW p2vBj. *J Nr9[Vz?$P 电汇telegraphic transfer (T.T)
#sU~fq A#X.c= P|4E1O RRqMwy>% 邮汇postal order||postal note (Am.)||post office order||money order
^P/D8cXa4 Db=>7@h3C k8e"5 he Oq,.Kz 本票promissory note (P/N)
#2jn4> l;*lPRoW, 51qIo 4$ tR*W-% 押汇负责书||押汇保证书letter of hypothecation
NP`s[ q7&yb.<KD. xm|4\H&Bg 9+I/y,aC 副保||抵押品||付属担保物collateral security
]HV~xD7\ ^70 .g?(f[ N!B Oq`#da B"m:<@ " 担保书trust receipt||letter of indemnity
!X%!7wsc BhW]Oq& =jIT"rk `A'I/Hf5 承兑||认付acceptance
>zg8xA1zL ] ZGvRA& p@8krOo` tH,K\v`f 单张承兑general acceptance
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?J}N OF<n T G^rh*cb K 7e4tUAiuU 有条件承兑qualified acceptance
b?] S&)"9 C}=_8N n5k^v$' (
ssH=a 附条件认付conditional acceptance
K-5"# mXU?+G0 \kV7NA CDW(qq-zD 部分认付partial acceptance
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