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。
xVmUmftD 会计报表statement of account
7}HA_@[ tYxlM! 6b5{ %li{VDb 往来帐目account current
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Z+|c= 现在往来帐||存款额current accout
JL*]9$o ^rZ+H@p:6 'k) P(H D2mAyU- 销货帐account sales
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K-} 共同计算帐项joint account
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(Y?yGq/ 2/W0y!qh1 未决帐项outstanding account
2Uw}'J_N {:!SH6 ff iDe0 5f1R [+2^n7R 贷方帐项credit account||creditor account
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${{ 借方帐项debit account||debtor account
/IR5[67 0R{R=r] o`]FH_ 8IcQpn# 应付帐||应付未付帐account payable
5_T>HHR6 HCCp<2D"C trA `l/ Nr7.BDA 应收帐||应收未收帐account receivable
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B#lj8I^| $e,!fB;B 新交易||新帐new account
[?(W7 W_lNvzag Ji:@z%osr U-:Z^+Y 未决帐||老帐old account
^E,UcK; Q^;\!$:M U*l>8 xL#oP0d<e 现金帐cash account
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W#oN T"lqPbK Z@Z`8M@Q, M0\[hps~X 流水帐running account
P?-44m# e 2&i )O'<jwp$ >}tG^ )os 暂记帐||未定帐suspense account
\M^4Dd Ay 4&WzGnK tG&B D\ rkXSygb 过期帐||延滞帐overdue account||pastdue account
%Q01EjRes ?XrTZ{5' ZSf+5{2m G-> @ 杂项帐户sundry account
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{ uU"s50m (S{c*"}2 }z:=b8} 详细帐单||明细表detail account
J~6*d,Ry` QR8Q10 %^A++Z$` ~Dh}E9E: 呆帐bad account
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H]4DO D]y.!D{l2 会计项目title of account
1 .CYs< 6n g9 o6 M6n.uho/ 6f1Y:qK'@ 会计薄||帐薄account-book
.v!e=i}. `_kRvpi }7^*%$ +[qy HTcG 营业报告书||损益计算表account of budiness||business report
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QuA=) W;yZ$k#q}( 借贷细帐||交验帐account rendered
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WR%iUO40 j$Co-b1 明细帐account stated
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J /qr8 与…银行开立一户头to open an account with
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Wk ,@MPzpH 与…银行建立交易to keep account with
-tJ*F!w6U L"0L_G iddT. Mf"B!WU>]B 继续记帐to keep account
"a7d`l: ,\IZ/1 mB`r6'#= D=$<Ex^p 与…有交易to have an account with
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作成会计帐||有往来帐项to make out an account with
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'EC gsAO<Fy ~gD'up@$/ 清算||清理债务to make up an account
gf@Dy6< mBF?+/l =W=%!A\g t+tGN\q 清洁帐目||与…停止交易to close ones account with
pY@+.V`a 2I |9h[Q[m [%pZM.jFO 结帐to close an account
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/uWON4 B(5g&+{Lq~ AKVmUS;70 清理未付款to ask an account||to demand an account
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O=AW SzDi=lY p#w,+)1!d 结清差额to balance the account with
%F7k| Na *MNY1+RJ n9%rjS$ ^AN9m]P 清算to settle an account||to liquidate an account||to square an account
R;%iu0 9bB~r[k f]EHDcC3X |N*>K a; 审查帐目||监查帐目to audit an account
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T 检查帐目to examine an account
C,E 5/XW KK?}`o 8dv1#F| @AwH?7(b 转入A的帐户to charge the amount to As account
9M6&+1XE 0bor/FU-d 9}=Fdt {_Y\Y 以计帐方式付款to pay on account
zK&`&("4C GZ1>]HB>r^ #KIHq2:
.4 <MYD`,$yu 代理某人||为某人on ones account||on account of one
nm)F tX|A jH8F^KJM[ o{qbbJBC ojaZC,} 为自己计算||独立帐目on ones own account
}\@*A1*X2 +mY(6|1 *]LM2J (efH>oY[ 由某人收益并负风险on ones account and risk||for ones account and risk
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.vr \ZC7vM"h j/sZ:Q 'F@'4[uda 由某人负担for ones account||for account of one
:G!Kaa,r 6 R!0v8 NTV0DkX az w8BK 按某人指示||列入某人帐户by order and for account of one
+2vcUy q|~9%Pujg $+tkBM TY?Fs- 列入5月份帐目for May account
P%1s6fjU |2mEowAd Agl[Z>Q /t816,i 编入某中帐项下to pass to the account of||to place to the account of
)msqt!Ev k@[Bx> hE>Mo$Q( W<~(ieu:K~ 寄出清算书to send in an account||to send in render an account
/V,:gLpQ O%)w!0 k}/0B "Li"NxObCA 支票薄cheque book
c(o8uWn /@0wbA P5[.2y_qM ]]Wa.P~]O 支票陈票人cheque drawer
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zy45 d8av`m v,kedKcxv' 持票人cheque holder
!bQ5CB BwbvZfV| 4\t9(_ 3^8%/5$v 不记名支票cheque to bearer||bearer cheque
.Zo8KwkFY 18F7;d N8 z55P~p kYx|`-PA<r 记名支票||认人支票cheque to order
8USF;k Qd$d*mwg: A!SHt7ysJ !uHX2B+~ 到期支票antedated cheque
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B+,Z 3* ;|66AIwDe s2q#D.f 未到期支票postdated cheque
|NL$? %I B|#"dhT D/rKqPp|! CJ?Lv2Td 保付支票certified cheque
f ~9ADb {~ VgXkjsC {R\ "x| O]`CSTv'_ 未获兑现支票,退票returned cheque
" J$vt` )0YMi!&j` AS~O*(po IX$ $pdQ 横线支票crossed cheque
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d? 普通横线general crossing
Xrc0RWXB8 Busxg?= 0OP6VZ\ D>PB|rS@ 特别横线special crossing
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& B UJ2Tj+ )Yy`$` ZF>zzi+@ 空白支票blank cheque
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_D`0B6o ^F/N-!}q 失效支票,过期支票stale cheque
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8J m6bAvy]3<t [g`P(? LY-fp+ 普通支票open cheque
UzWf_r =LC:1zn4 `,3;#.[D $<OX\f% 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
bODCC5yL W c{<DE?J 5(]=?$$*t !"Jne'f 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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h;2b{ p HXslmrD @2na r< >,yE;zuw 支票换现金||兑现to cash a cheque
%4*-BCP S-NKT(H)c zW+X5yK C4Z}WBS( 清理票款to clear a cheque
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4G& <b.?G }6*+>? 保证兑现to certify a cheque
G>&Ta p> l 8qCg/ew d"`/P?nx ;x^WPYEj 填写支票数额to fill up a cheque
CoO.. |`B*\\ 1 P MV;A{T SVB> 1s9F 支票上划线to cross a cheque
@~,&E*X! . 7Ko<,Kp2b VRV*\*~$ |Ii[WfFA|J 开发支票to make out a cheque
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ieo Naq 签发支票,开立支票to draw a cheque||to issue a cheque
ur7sf$ xV w9_il2a =;Ap+} Jmg<mjq/G 透支支票to overdraw a cheque
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Hj(ay48 O=m_P}K 背书支票to endorse a cheque
14>WpNN mUSrC U_} rHYSS0*3 %EV\nwn6 请付票款||清付票款to pay a cheque||to honour a cheque
Jy<hTd*q l Oxz&m t7#lRp& -7-r~zmr 支票退票to dishonour a cheque
rG[iEY X%JQ_Z ]+4QsoFNt ]6s7?07m4 拒付支票to refuse a cheque
d ? Uj3G =c/jS C.]\ 4e 4f~ c#0? 拒付支票to stop payment of a cheque
0ndk=V V Ioqn$ w1;:B%!H Bk)E]Fk| 提示要求付款to present for payment
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QB$ yBKEw(1 \G4L+Q/13 见票即付持票人payable to bearer
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=#=<%HPT &BOq%*+ 支付指定人payable to order
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'{ 已过期||无效out of date||stale
9!XXuMWU< fI<|]c}P&J "kb[}r4? uy'I#^Bt 请给出票人R/D||refer to drawer
meF.`fh zjE|UK{ =`st1K qQN|\u+co 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
reP)&Fo %>io$ o !&(^R<-id g$/C-j4A[ 文字与数字不一致words and figures differ
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4,g pV>t 支票
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%VH{bpS|i: 时间已过account closed
b}APD))*H! 8el\M/u{ y1qJ n9H4~[JiC 更改处应加盖印章alterations require initials
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1CmjEAv%/ 时间已过effects not cleared
~bD'QMk P->.eo#VG ;h~v,h af- 停止付款payment stopped
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x, 支票毁损cheque mutilated
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dNt2SO 汇款||寄钱to remit||to send money
Vh}F#~BrI B:]%Iu| &:?2IAe !;, Dlq-} 寄票供取款||支票支付to send a cheque for payment
y[A%EMd O<>cuW(l dWi:V7t+ /%{Qf 寄款人a remitter
)`,Y^`F2 Y;"rJxHD ym*oCfu= igO,Ge8} 收款人a remittee
WNO!6*+ [XbNZ6 M"\j7( 9#MY(Hr 国外汇票foreign Bill
7^FJ+gN8b kn9e7OO## hdN[wC] 0[In5I I 国内汇票inland Bill
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^s, ,a'Y^[4k? 跟单汇票documentary bill
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t d 空头汇票accommodation bill
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qFA 原始汇票original bill
LK:J kjp^ ;hb_jW-0W _%]x-yH!@ DkJ "#8Yl= 改写||换新票据renewed bill
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O8 $_f"NE} yllEg9L0z 即期汇票sight bill||bill on demand
9$*O ^ >m+Fm= 9/#?]LJ *?3c2Jg=E …days after date||…days after date…日后付款
N%Uk/ c' g T{WH67u ~A@HW!*Z@ wfQ^3HL …months after date||…months after date…月后付款
d;hv_h n5+Z|<3) TD-o-*mO ~UNK[ 见票后…日付款…days after sight||…days sight
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$5\+QW bPA >xAH 见票后…月付款…months after sight||…months sight
0b(x@> 0vZ49}mb) qO{Yr$V% tA8O(9OV 同组票据set of bills
sc&u NfJ 7m4*dBTr |*(R$t X * zt?y 单张汇票sola of exchange||sole of exchange
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8Gy N?2C*|%f 远期汇票usance bill||bill at usance
`8/D$ txik
{' : Z=dM7 Lj* F%IvgXt5 长期汇票long bill
{I8C&GS Hu$y8_Udw $X,dQ]M hQ (84u 短期汇票short bill
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107 逾期汇票overdue bill
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l L;-V Yo# .Ta (v3om% 宽限日期days of grace
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* ..7"<"uH x c]#8K 电汇telegraphic transfer (T.T)
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[ &dG^ M2g-F 3sD|R{ 邮汇postal order||postal note (Am.)||post office order||money order
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`|2g&Vn bTt1y O 本票promissory note (P/N)
JwQ/A[b WbwwI)1 qrf90F) 6Ey
@)p..E 押汇负责书||押汇保证书letter of hypothecation
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' ?a-5^{{ nH<#MGBS {1gT{2/~@ 副保||抵押品||付属担保物collateral security
O-huC:zZh d(yTz&u) GvZ[3GT pI_dV44W 担保书trust receipt||letter of indemnity
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#{?~XS |nfMoUI 承兑||认付acceptance
,m8mh)K?0> m%=*3gH]& 1m5*MY Q'Tg0,,S 单张承兑general acceptance
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Ob c]n"1YNm B77`azwF 有条件承兑qualified acceptance
`FEa(Q+s LmytO$?2( ac\( [F- Nv^byWqu 附条件认付conditional acceptance
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`o Au6Y] 部分认付partial acceptance
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