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。
4%B0H> 会计报表statement of account
6,;dU-A + %1oB!+tv {=%,NwPs "hmLe(jo} 往来帐目account current
]-j.\+(* K/iFB Rtu"#XcBw+ Tbp;xv_qo 现在往来帐||存款额current accout
LD*XNcE N_^PoX935O T09 5]*Hm
Ct][B{ 销货帐account sales
<78*-Ob Ij>G7Q*d |*/-~5" nR]*RIp5 共同计算帐项joint account
v,'k2H ^sKdN-{ ^Ig QIN x2,;ar\D 未决帐项outstanding account
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f g`z;:ao 贷方帐项credit account||creditor account
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eQz.N<f" GrUpATIx 借方帐项debit account||debtor account
6gabnW3 /X]gm\x7s ppo.# p0w w`DcnQK' 应付帐||应付未付帐account payable
|:.s6a# ( H_ a##z `Ez8!d{MD8 &OlX CxH
应收帐||应收未收帐account receivable
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w$_1 ^F'~|zc"C +DG-MM%\ 6j8\3H~ 新交易||新帐new account
k8\KCKql &q&~&j'[ [+d~He &xt[w>/i 未决帐||老帐old account
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b<!' WpY- \2!. Wks zNh 现金帐cash account
rK3KxG yEMM@5W)8 @~Ys*]4UE nuDu 流水帐running account
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A 暂记帐||未定帐suspense account
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rA 4N1 过期帐||延滞帐overdue account||pastdue account
+PnuWK$ e_-7,5Co z;?ztpa@ C=CZtjUt 杂项帐户sundry account
_k :BY 5VpqDL~d 'gXD?ARW \03<dU
A6 详细帐单||明细表detail account
pHx$ B uso
`G & kVa*O AFM+`{Cq 呆帐bad account
AOkG.u-k ~3-"1E>Rgy /NjBC[P 1ni72iz\ 会计项目title of account
p s?su` O8A(OfX +8W5amk.P| 2D:,( 会计薄||帐薄account-book
qO38vY){ |Xm$O1Wa ;&gk)w6* |QF_E4ISD 营业报告书||损益计算表account of budiness||business report
+*xc4 Q=>5@sZB GLESngAl *iY:R 借贷细帐||交验帐account rendered
N@Oe[X8 E<}sGzMc WO{7/h</ `#w#!@s#@ 明细帐account stated
YM#MfL# T{^ P "wcw`TsK E%;$vj'2 与…银行开立一户头to open an account with
.gGO+8[N* PH&Qw2(Sx 2z"<m2a @;KYvDY 与…银行建立交易to keep account with
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M<h 继续记帐to keep account
2LR y/ah L1I1SFG }:YL'$:5! Z*f%R\u 与…有交易to have an account with
nSh~mP XN6$TNsD$ s3m\ XkkzY5rxOc 作成会计帐||有往来帐项to make out an account with
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ip[PC 2}XRqa.| 清算||清理债务to make up an account
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清洁帐目||与…停止交易to close ones account with
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i!7 )+'=Zvgej= %7 yQ0'P @[?ZwzY:9 结帐to close an account
vf@j d}? q2J|koT Q0Do B uF|_6~g 清理未付款to ask an account||to demand an account
#:N#i l'_]0%o] A?lR[`'u\ Ipq0
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+ 结清差额to balance the account with
^'`(E_2u ubfh4 |a"]@W$> . )+c01 清算to settle an account||to liquidate an account||to square an account
52
j3[in S>h\D4. uq-`1m} &y1iLk h ^ 审查帐目||监查帐目to audit an account
=No#/_ l1lYb;C YkMFU'?[ +>1?ck 检查帐目to examine an account
c1i:m'b_5 4U}J?EB?K GVA%iE. sRZ<c 转入A的帐户to charge the amount to As account
-6I*k |%8T T30fp m:`M&Xs& j!!s>7IZ 以计帐方式付款to pay on account
e(a,nZF. |>xuH#Q ,D*bLXWh >g>r_0. 代理某人||为某人on ones account||on account of one
8@LWg d 9O-~Ws ; Y DHP-0? K-\wx5#l/ 为自己计算||独立帐目on ones own account
0fBwy/: ~7KH/%Z- N9#xT X RD)Vb$.B: 由某人收益并负风险on ones account and risk||for ones account and risk
&PL=nI\) Mb[4_Dc tbR (M1YOK) I 由某人负担for ones account||for account of one
gl`J( }riM- k'|yUJ, {_*G"A 9 按某人指示||列入某人帐户by order and for account of one
MG.c`t/w %JiF269 s#aj5_G U`EOun, 列入5月份帐目for May account
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1< M[z1B!rT 编入某中帐项下to pass to the account of||to place to the account of
!e<2o2~. 2*O#m +:ms`Sr> ?.F^Oi6
u 寄出清算书to send in an account||to send in render an account
e~(e&4pb ;qUB[Kw f1'X<VA G;vj3#u? 支票薄cheque book
nXhP ME U _A'/p^D Dzu//_u VK*`&D<P 支票陈票人cheque drawer
i ?M-~EKu A g+B* \}.bTca W<#!H e 持票人cheque holder
B[7,Hy,R #prYZcHv:_ hg0{x/Dgny e_3jyA@v 不记名支票cheque to bearer||bearer cheque
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J yl@Nyu KGc.YUoE 记名支票||认人支票cheque to order
3w |5%` 6QT&{|q= Cc{{9Ud wN%lc3[/z2 到期支票antedated cheque
iZ}c[hC'3` 3o>JJJ=] VO {z)_ iJoYxx 未到期支票postdated cheque
+L'Cbv= " :tnW ivrwR U*yOe*> .s4v*bng 保付支票certified cheque
L?|}! JM/\n4ea: B?^~1Ua9Zv O"o|8
l}M/ 未获兑现支票,退票returned cheque
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.C[^5{ ,\&r\!= jLMy27Cn Btzes. 横线支票crossed cheque
?<N} Xh 8`)* ?Q9~ }xBO; W(Sni[c{ 普通横线general crossing
GLZ*5kw L'KKU4zj E`qX|n $*N(feAs 特别横线special crossing
Y-1K'VhT )h0>e9z>Y SKNHLE} ?#&[1.= u 空白支票blank cheque
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Z'8^ *3={s"a.( 失效支票,过期支票stale cheque
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G5@- gq*W 0S 普通支票open cheque
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20! + 0*\q G~u$BV' _!,2"dS 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
#Q["[}flVv N\. g+ W XA>uCJf ,/V~T<FI 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
Z{l`X#': D'ZUbAh! wxJ"{(; F|!=]A< 支票换现金||兑现to cash a cheque
GoX<d{ V,c^Vqy $
\]Mvd <v_Wh@m 清理票款to clear a cheque
.L1[Rv3 p-(V2SP/)t %q;y74 <liprUFsn 保证兑现to certify a cheque
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LZ_H 填写支票数额to fill up a cheque
M3!;u%~}s p^w)@^f 3 @O/#CP+ 0d:t=LKw) 支票上划线to cross a cheque
L_:~{jV }LX!dDuwA $Fc}K+ 9)=bBQyr: 开发支票to make out a cheque
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ks\-38n1 yD!GgnW 签发支票,开立支票to draw a cheque||to issue a cheque
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Sp = 4|"<8' OaoHN& " 透支支票to overdraw a cheque
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a >bhF{*t#;y vF@|cTRR) 背书支票to endorse a cheque
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+* 请付票款||清付票款to pay a cheque||to honour a cheque
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9Vf[i| 支票退票to dishonour a cheque
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q `W1TqA 拒付支票to refuse a cheque
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TD0 拒付支票to stop payment of a cheque
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rO}'~( 提示要求付款to present for payment
q/@r# 5yV>-XT+- G(F=6L~; Gw6!cp|/ 见票即付持票人payable to bearer
,]9p&xu ^foCcO 9&B#@cw hS%oQ)zvE 支付指定人payable to order
g*4^HbVxt 81I9xqvSd~ \l5G ose)\rM' 已过期||无效out of date||stale
{Ov{O,c5 &wkbr2P ,^v_gc ~@}n}aV'! 请给出票人R/D||refer to drawer
dd6l+z sVnpO$ k%N$eO$ gKWUHlQY 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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kj4Jf 文字与数字不一致words and figures differ
<]`|HJoy o> 1+m $c+:dO|Fb {G|= pM\' 支票
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\y7\RV>>3b 时间已过account closed
g+4x {HVsRpNEf 1wggYX x IL]Y7HWM 更改处应加盖印章alterations require initials
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2jxh7\zE 时间已过effects not cleared
,v9*|>4 g- INhzMu 9m%+ 6#| pWoeF=+y]W 停止付款payment stopped
>T\^dHtz h4~VzCR4x\ (S&D `]/0&
S 支票毁损cheque mutilated
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uPfB 3#`Sk`z< *E/CNMn=E ^/$U(4 汇款||寄钱to remit||to send money
e~6>8YO+7j ?y~"\iP -x>2Wb~% 7VfPS5se 寄票供取款||支票支付to send a cheque for payment
#<-%% S\2@~*{-8 {-)I2GJav srS5-fs 寄款人a remitter
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BI Z| `] Zil8n 4tp} 收款人a remittee
q9$K.=_5 <;!#+|L/ _xo;[rEw8 i6:O9Km 国外汇票foreign Bill
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a 6k ]+DbT Tnnj8I1v )gxZ &n6 国内汇票inland Bill
m*>gG{3; LH q~` !<0 `c cB 1NN< 跟单汇票documentary bill
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Ot~buf'| R'B-$:u ,Y0qGsV 空头汇票accommodation bill
6dqI{T-i? "Q1oSpF /+?eSgM/ F<2qwP 原始汇票original bill
}Y3*X:i7 -EWC3,3 ~Z;.np(T Ce@"+k+w 改写||换新票据renewed bill
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]l=iKl VVi3g jG/@kh*m 即期汇票sight bill||bill on demand
<s (o?U |k/;1.b!9( VO7&<Y}{x %u*HNo …days after date||…days after date…日后付款
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ED5>90 n,b6|Y0 …months after date||…months after date…月后付款
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D'"l%p :eR\0cn 见票后…日付款…days after sight||…days sight
EnYEAjX F Xp_`9.zH R"O,2+@<. ZtOv'nTD 见票后…月付款…months after sight||…months sight
`Wp& 'X 8AmB0W>e }?,Eb~q f(*iagEy 同组票据set of bills
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y7.oy" NV;T*I8O lxtt+R 单张汇票sola of exchange||sole of exchange
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dU$,n KzLkT7,y+ 远期汇票usance bill||bill at usance
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=?R+m W-4R;!42 zB#.EW 长期汇票long bill
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=tGrHL z/f0.RJ 逾期汇票overdue bill
kwrM3nq l+<AM%U\ V Ap!i-E,"J Fz@U\\94z 宽限日期days of grace
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c=4z+_ K 电汇telegraphic transfer (T.T)
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)r3#6hW jluv}*If 邮汇postal order||postal note (Am.)||post office order||money order
OA&r8WK3 }}4uLGu) eY3<LVAX %H=^U8WB 本票promissory note (P/N)
hF9y^Hx4 HnY.=_G \r-v]]_<d _ IlRZ} f 押汇负责书||押汇保证书letter of hypothecation
zTfl#% {R7m qzt ]t_ Wl1*| 3tCT"UvTD 副保||抵押品||付属担保物collateral security
MN_1^T5 5YQJNP !1`f84d
<(BIWm* 担保书trust receipt||letter of indemnity
8j8~?=$a6Q )T'~F jN!sLW )4
jS} 承兑||认付acceptance
Q VWVZ >l 6\6g-1B` r-&* `Jh a0hgF_O1 单张承兑general acceptance
^[1Xl7)` A}sdi4[` /1?{,Das= 8FQNeQr 有条件承兑qualified acceptance
JgcMk]|' [q(}~0{"- OQ4rJ#b 2Kw i4R 附条件认付conditional acceptance
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|A Ss'Dto35Q 部分认付partial acceptance
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