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。
]Vo;ZY_\ 会计报表statement of account
IkFrzw p h^D?G2O E#v}// lPSyFb" 往来帐目account current
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GL_YT.(! & V^Z 现在往来帐||存款额current accout
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0?Q tq H7M0Ry F$ShhZgi 销货帐account sales
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<fa+fB aTuD|s 共同计算帐项joint account
x:\+{- jOa .h .LhIB? N9tH0 未决帐项outstanding account
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& H=9kDP${ , 7KP 4='Xhm 贷方帐项credit account||creditor account
t6m3lq{ N4I`6uDgD 3p6QJuSB Y#S<:,/sb? 借方帐项debit account||debtor account
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@`2+} DDQ}&`s 应付帐||应付未付帐account payable
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)Q$RA( <K; $nF|n+m 4l7TrCB 应收帐||应收未收帐account receivable
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I{tY;b'w 新交易||新帐new account
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Swz{5 J2C 未决帐||老帐old account
O2;FaASF )12.W=p FlGU1%]m .DsdQ4Y 现金帐cash account
w^z5O6 VK*Dm:G0 ]<L(r,@, 5{Q5?M] 流水帐running account
})W9=xO~ fn.KZ uonCD8 :No`+X[Kq 暂记帐||未定帐suspense account
ze2%#< x1H1[0w,i -!;2?6R9{ <}7 5Xo 过期帐||延滞帐overdue account||pastdue account
,1/O2aQ%\0 '&hz*yk "| Oj!&0 uN>JX/- 杂项帐户sundry account
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! -Vg(aD 详细帐单||明细表detail account
hr$Wt?B +t*V7nW ICck 0S! /]j^a:#"6t 呆帐bad account
YTpiOPf <*JFY%y" wcH,!;3z+ %,T=|5 会计项目title of account
GuK3EM*_ eHHY.^| lXtsnQOOK P:D;w2'Q 会计薄||帐薄account-book
UE9RrfdN 0N;~(Vt2 yFoPCA86y Hg&.U;n 营业报告书||损益计算表account of budiness||business report
]K?;XA3 dZ dG&^M".( >?<S( Y5c,O>T5Y 借贷细帐||交验帐account rendered
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> m)7Ql!l b?{MXJ| ai%*s&0/Y 明细帐account stated
{W+IUvn BG|m5f Qb%o%z?hee r[?GO"ej5 与…银行开立一户头to open an account with
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fj|b;8_}l clG@]<a`_ 与…银行建立交易to keep account with
0$A^ .M; }y%c. <%o9*)F +m9ouF 继续记帐to keep account
lArKfs/ XGuxd <Y]e 3Ccy %; 与…有交易to have an account with
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X!C/`ew> ?g\emhG y2W|,=Vd 作成会计帐||有往来帐项to make out an account with
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C' _ amP:h 2HUw^ *3 清算||清理债务to make up an account
yky%+@2q 7nm'v'\u+V 5JHWt<n{P bwM?DY 清洁帐目||与…停止交易to close ones account with
- "NK"nb He,,bq @9eN\b%I^H AsD$M*It 结帐to close an account
:YQI1 q[6 I8a3: ) 2X<%BFsE k".kbwcaF 清理未付款to ask an account||to demand an account
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q{&\nCy 结清差额to balance the account with
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!~h|3 清算to settle an account||to liquidate an account||to square an account
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eB%k 审查帐目||监查帐目to audit an account
4Q/{lqG 2"HTD|yy r<'DS9m ,]:Gn5~ 检查帐目to examine an account
DuNindo8 KF6C=,Yc% _1Q6FI5iR !zvjgDlZv 转入A的帐户to charge the amount to As account
/o%VjP"< }zks@7kf O/|))H?C <#J5.I 1 以计帐方式付款to pay on account
;DSH$'1i 7Q]c=i cg 5D.Sg;\ Fsm6gE`|n 代理某人||为某人on ones account||on account of one
^*i0~_ F)KR8( 7UY4* j|[C .dMdb7 为自己计算||独立帐目on ones own account
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[zBi*%5O 由某人收益并负风险on ones account and risk||for ones account and risk
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9 i^e8.zgywF E_En"r)y zBlv?JwG 由某人负担for ones account||for account of one
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$,2T~1tE 2mnAL# 按某人指示||列入某人帐户by order and for account of one
Db<#gH a/\{NHs6"5 :IU7dpwDl !b7"K| 列入5月份帐目for May account
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N yw$4Hlj5 g\fj6 编入某中帐项下to pass to the account of||to place to the account of
MW6z&+Z 71\53Qr#U h Fik>B#! QOo'Iv+EL 寄出清算书to send in an account||to send in render an account
Vn4wk>b}$2 ?*yyne 7]xDMu'^&f >9rZVNMU 支票薄cheque book
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MNWI%*0LO Nwz?*~1 !}z'"l4i 支票陈票人cheque drawer
'{UKO7 jOVF+9M ~<f[7dBv E I zy 持票人cheque holder
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o(oOB 不记名支票cheque to bearer||bearer cheque
c%C6d97q 29,ET}~ [K.1 X=O} >4jE[$p]" 记名支票||认人支票cheque to order
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k[D_L` /@k#tdj 到期支票antedated cheque
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SGw.3 IgG[Pr'D v^b4WS+.: 9Q%lS 未到期支票postdated cheque
>Ua'* <'~m1l#2 ^~;ia7V&2 ? +L, 保付支票certified cheque
nf0u:M"fm B={_}f n(J>'Z teg5g|* 未获兑现支票,退票returned cheque
G n]qh(N> JP5e=Z< Lj3o-@\*j p0bWzIH 横线支票crossed cheque
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LigB!M $]We | +:.Jl:fx4 z#GZb 特别横线special crossing
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YX 空白支票blank cheque
{*7MT}{( HU $"o6ap f1MRmp-f' \b"rf697, 失效支票,过期支票stale cheque
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I|xW L/"};VI 普通支票open cheque
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p$ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
]nhh|q9r{ a{]=BY oL 'Rn-SD~gIr <?nI O 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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=^ ,c 9GD0jJEu 支票换现金||兑现to cash a cheque
7Jf~Bn ~T1W-ig4[* I\.|\^ ~=|}!A( 清理票款to clear a cheque
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7ZvN. _uQ]I^ 'D Hb=#` 保证兑现to certify a cheque
#d-({blo< Zhq_ pus"a }`"}eN @, ENTcTrTn 填写支票数额to fill up a cheque
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gBv? Qg*\aa94 SyvoN,;Q Rd#R}yA 支票上划线to cross a cheque
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j +Q5O$8i DK IH{:L7 Cr5ND\ 开发支票to make out a cheque
kTb$lLG\xk D\Ak-$kJ^ =l`)b *G58t`]r 签发支票,开立支票to draw a cheque||to issue a cheque
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n%~ <Vhd4c C*Vm}|) ;kgP:n 透支支票to overdraw a cheque
yLa@27T\A Unk/uk X0.H(p#s P@7>R7gS 背书支票to endorse a cheque
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MvA ?xj8a3F o:d7IL -r\jIO_ 请付票款||清付票款to pay a cheque||to honour a cheque
B.8B1MFm `nPdZ. nrl?<4_ *S;}&VAZ 支票退票to dishonour a cheque
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Nz| 8M5)fDu*? 拒付支票to refuse a cheque
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9Dx~!( Bz]tKJ =g#PP@X]D! 拒付支票to stop payment of a cheque
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0z qezWfR` pv]@}+<Dt 提示要求付款to present for payment
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Ieh 见票即付持票人payable to bearer
z9o]);dZ lJK]S=cd y3oq{Z> AzU:Dxr>.G 支付指定人payable to order
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*0kh- 已过期||无效out of date||stale
q%3VcR$J /~"-q eb_.@.a /$; Z ~^P 请给出票人R/D||refer to drawer
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Kq4 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
?_]Y8f 7ZUN;mr aCU[9Xr? : /5+p>Ep} 文字与数字不一致words and figures differ
t#(NfzN fG 2)r Q YA4C1h' #aqnj+ 支票
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`gl?y;xC 时间已过account closed
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x^ 更改处应加盖印章alterations require initials
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|x 时间已过effects not cleared
L91(|gQP sX?arI=_U ,.Gp_BI Gb^63.} 停止付款payment stopped
RY5e%/bg~U zfU Do`V~ ei2?H;H; wG O-Z']i 支票毁损cheque mutilated
orJ|Q3c)d <(E)M@2 % 3#g- 1^k}GXsWmE 汇款||寄钱to remit||to send money
RrLiH> +9HU&gQ3 !KV!Tkx h +HE,Q6-A 寄票供取款||支票支付to send a cheque for payment
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U8v 8z93ETv7` 寄款人a remitter
oX6Cd:c- 3\2&?VAjR @#wG)TA _3
!s{ 收款人a remittee
:/->m6C`0 0,0WdJAe GUQ3XF\ }5E H67 国外汇票foreign Bill
|TJ gH<I +^:uPW^U T#E{d e,XT(KY 国内汇票inland Bill
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n\G #cR5k@ =YM K*~xy bA 跟单汇票documentary bill
ycN!N dhLd2WSyH $jk4H+H- DI{Qs[ 空头汇票accommodation bill
V^(W)\ "P5,p"k:) YloE4PAY7 El}~3|a? 原始汇票original bill
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LK}[ BDN}`F[F 改写||换新票据renewed bill
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"a T&dc)t`o NrcV%-+u% 即期汇票sight bill||bill on demand
1%@i4 Z'AjeZyyE 6/a%%1c1 c7rC !v
…days after date||…days after date…日后付款
pJ?y a# 0*#&?7@ jcePSps] `[=/
f=Q} …months after date||…months after date…月后付款
MO]zf3f! J^kSp USE! {s@&3i?ZiC 见票后…日付款…days after sight||…days sight
Vl7V?`_4 5=s|uuw/ MNfc1I_# X56.Y. 见票后…月付款…months after sight||…months sight
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V%}- jJ>I*'w CyS.GdyP 同组票据set of bills
b^Do[o}5 nCldH|>5w nQw, /Lk ZU:c[` 单张汇票sola of exchange||sole of exchange
CIR2sr0a +SFo2Wdr43 ]VVx2E
Rs Ze`ms96j{ 远期汇票usance bill||bill at usance
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JH9# 长期汇票long bill
`yXHb <l)I%1T_c G!GGT?J !&8B8jHqA 短期汇票short bill
BBoVn^Z*R e<{Ani0 V=GP_^F Yu9(qRK 逾期汇票overdue bill
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}7Rt|`c Nrp1`qY ~RM_c 宽限日期days of grace
:EC[YAK+D CIt@xi#I 9(9\kQj{C 0bIhP,4&
电汇telegraphic transfer (T.T)
LZpqv~av cZ/VMQEr @}e5T/{X}T !uHVg(} 邮汇postal order||postal note (Am.)||post office order||money order
ue6&)7:~ b;e*`f8T3c E7Pz~6 w#$Q?u ,G 本票promissory note (P/N)
vB/G#\Zqz >x1?t [1`&\C_E oGZ%w4T 押汇负责书||押汇保证书letter of hypothecation
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Y ]bw ]OA8H[U-eA 副保||抵押品||付属担保物collateral security
7NfA)$ tsTCZ);( ~d6zpQf7> @X>Oj . 担保书trust receipt||letter of indemnity
"f`{4p0v zC\L-i>G }Ias7d?re [,ns/*f3R 承兑||认付acceptance
^5*9BwH` w'D=K_h ER$qL"H
U 1lQO`CmR6M 单张承兑general acceptance
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GX %:]ive]e `GT{=XJfY B=+Py% 有条件承兑qualified acceptance
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, n 附条件认付conditional acceptance
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.qk_m-o -eoXaP{[ -|A`+1-R+ 部分认付partial acceptance
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