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。
,W<mz7Z(@ 会计报表statement of account
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EC v.I>B3bEg 往来帐目account current
{wp"zaa E%C02sI xk5Z&z \lpR+zaF 现在往来帐||存款额current accout
k@ZmI^ sHulaX{ {e8.E<f- ^cF_z}Zi+ 销货帐account sales
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}=li> p!oO}gE o#Gf7.E8 共同计算帐项joint account
$jkzm8{W #%9t- 84f(B E _cc37[ 未决帐项outstanding account
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Q *A&A V||q v[Mh[CyB ]EN+^i1F[ 贷方帐项credit account||creditor account
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A + 借方帐项debit account||debtor account
iv!; gMco MZrLLnl6\ 2%?Kc]JY9 iFOa9!_0n 应付帐||应付未付帐account payable
*Uw" `l uv|RpIv e: q _INGCJ /$\N_`bM 应收帐||应收未收帐account receivable
v) j3YhY oA* 88c+{f n-he|u j'uzjs[ 新交易||新帐new account
(VM.]B< ,Mr_F^| h.pVIO` Pk3b#$+E 未决帐||老帐old account
:@b=; 6Z@?W mIe 5{.m# z8dBfA<z 现金帐cash account
kp-`_sDg kmg/hNtN =B{B?B"r );/p[Fd2] 流水帐running account
!lL~#l:F R('\i/fy ok1w4#%, ,`ba?O?*G 暂记帐||未定帐suspense account
6T5\zInd z%;_h- 7/HX!y{WP m f\tMik< 过期帐||延滞帐overdue account||pastdue account
Hf+oG O!'gylj/ BZa`:ah~x ,z01*Yx 杂项帐户sundry account
GMY[Gd }ww`Y [1l OGck[ ,*sKr)9) 详细帐单||明细表detail account
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r ` Nv1sA#C OGcW]i 呆帐bad account
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w\_F$ 5S ) N&% F9>"1 会计项目title of account
~wu\j][2 ey$H2zmo tqpSir im9Pj b% 会计薄||帐薄account-book
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a{Y8hR 营业报告书||损益计算表account of budiness||business report
?weuq"*a 4YXp,U "$3~):o $,o@&QT?AT 借贷细帐||交验帐account rendered
RLO<5L a :CeI O' Mma5 z"*3p8N 明细帐account stated
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EU9 IH"_6s#$& 9Qq%Fw_ keJ-ohv) 与…银行开立一户头to open an account with
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与…银行建立交易to keep account with
-h 21 =kw6<!R d 1 O+qS P u}PE-b 继续记帐to keep account
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;z 与…有交易to have an account with
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0bX: $oIGlKc:L zTze% D[(T--LLT 作成会计帐||有往来帐项to make out an account with
'D?sRbJ= Jh%k:TrBm h}%yG{'/M= 30h1)nQ$h} 清算||清理债务to make up an account
BgwZZ<B *4 Kc "M HgRfMiC :LB< z#M 清洁帐目||与…停止交易to close ones account with
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&_ L\^H#:?t 5G#K)s(QC 5O"wPsl 结帐to close an account
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0 * !7anJl =Y5*J# 清理未付款to ask an account||to demand an account
1;9 %L@ 4JjO.H }u'O<d~z? ^i~'aq 结清差额to balance the account with
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I 清算to settle an account||to liquidate an account||to square an account
_:9-x;0H2 Q_n9}LanP PRF^<%mkI cx(b5Z 审查帐目||监查帐目to audit an account
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s/9 5>[j^g+@ @T+pQ)0{{ 检查帐目to examine an account
ic|>JX$G !Pb39[f [KjL` Oo95\Yf$N 转入A的帐户to charge the amount to As account
^<O:`c6_ `F1 ( v T1r^.;I: dCH(N_ 以计帐方式付款to pay on account
3:WXrOl ^aO\WKkA a=3{UEi'o \muC_9k
e 代理某人||为某人on ones account||on account of one
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: s Y+I`XeY 为自己计算||独立帐目on ones own account
6~v|pA jY Sud5F4S l~Sn`%PgA U0W- X9>y 由某人收益并负风险on ones account and risk||for ones account and risk
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j,1NpL -!]dU`:(X 由某人负担for ones account||for account of one
8o;9=.<<~u jVpk) ;vC {Z[yY6Nu %bf+Y7m 按某人指示||列入某人帐户by order and for account of one
h&4ufx6 kN uDoo]z 8+vZ9!7 A.7:.5Cx' 列入5月份帐目for May account
T!$7:% D 1lyJ;6i6L Tk s;,C AoHA+>&U 编入某中帐项下to pass to the account of||to place to the account of
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'$Jt}O f uojf+i WujIaJt- 寄出清算书to send in an account||to send in render an account
-oq!zi4: $;un$ko6% j&E4|g ( Q0~5h?V' 支票薄cheque book
.lu:S;JSnS PK1j$&F m%V+px 5A 1oZ+C# 支票陈票人cheque drawer
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m^zx& 4W8rb'B!Ay ANSv ZqKh 持票人cheque holder
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+~,T2 3(P^PP8 不记名支票cheque to bearer||bearer cheque
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+n%H [i[G" %Q pH#&B_S6z= 记名支票||认人支票cheque to order
O%9Cq}* kFv\V %u }|4BXoh ^7q=E@[e 到期支票antedated cheque
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V2es.I 未到期支票postdated cheque
%9M; MK 1W~-C B> +C;ZO6%w B0=:A 保付支票certified cheque
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;0E"4(S.q1 未获兑现支票,退票returned cheque
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3 dMGu9k~u 横线支票crossed cheque
HKOJkbVZ2^ V EY !0PIj 0IDHoNaT< 8YkP57Y%[Z 普通横线general crossing
gEKJrAA eE7Rd> 4L!{U@' Jr17pu(t 特别横线special crossing
2IjqTL a]X6) 6 jv2l_ yWzvE:!) 空白支票blank cheque
GsDSJz d,<ctd R$6Y\ *L[ =m} {g/Bk 失效支票,过期支票stale cheque
Ix:aHl #S<>+,Lk }d.R=A9L ?9?0M A<[i 普通支票open cheque
)>\Ne~% ?rBj{]= 7%7_i%6wP G Q8I |E 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
EXJ>Z ev8E.ehD f7s]:n*Ih I5x/N. 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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Dpe$N ORtl~V' mnil1*-c0 支票换现金||兑现to cash a cheque
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CXmUc~ 清理票款to clear a cheque
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Eq"3 Q;aZpi-E" 保证兑现to certify a cheque
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wh*OD x7NxHTL 填写支票数额to fill up a cheque
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W1y 支票上划线to cross a cheque
.Zwn{SMtu RisrU +i)1 jX< 5mFi)0={y 开发支票to make out a cheque
DG:=E/ @ QPFpGS{d 0\h2& (O<lVz@8 签发支票,开立支票to draw a cheque||to issue a cheque
Zy!\=-dSm Cog:6Gnw lZ.,"F@ J@Orrz2q# 透支支票to overdraw a cheque
[{ zekF~)@ qlgh$9 94a_ W9 i5AhF\7F9 背书支票to endorse a cheque
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o:!'F 请付票款||清付票款to pay a cheque||to honour a cheque
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k,@1rOf de`6%%| #|e<l1 F 支票退票to dishonour a cheque
o3W5FHFAv )b-G2< kb sV*Q8b* m#S ZI} 拒付支票to refuse a cheque
##n\9ipD 6XG+YIG6w 3{_+dE"9 ILVbbC`D 拒付支票to stop payment of a cheque
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Xc0 Ec[:6} $`5DGy ?RU 提示要求付款to present for payment
*1%g=vb y7w>/7q w%ip"GT, wXZ-%,R-D 见票即付持票人payable to bearer
Th8Q~*v [cH/Y2[ vIG,!^*3 MUo?ajbqOd 支付指定人payable to order
[Dt\E4 /;lk.-yU *CG2sAeB ^ID%pd 已过期||无效out of date||stale
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81n%2G ~q4y'dBy* ydFY<Mb(o 请给出票人R/D||refer to drawer
!uZ+r% 8jZYy! J)-owu; !kIw835U 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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~ 52 hh?'tb{ t"L:3<U7 文字与数字不一致words and figures differ
2KG j !w }E=kfMu ~\/ J& 4H,DG`[Mo 支票
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ZN)/doK 时间已过account closed
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`L<` kj8zWG4KH $-y+97 更改处应加盖印章alterations require initials
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GGBe/X 时间已过effects not cleared
i~,k2*o JC#@sJ4az) <|8l ; e9&+vsRmA 停止付款payment stopped
;J]25j]] f-4.WW2FN PY?8[A+ 9RH"d[%yc} 支票毁损cheque mutilated
$xT1 1 ^ L7]]ZAH!1 K1OkZ6kl n#4Gv|{XMD 汇款||寄钱to remit||to send money
A^ViDP ,9d9_c.T +c--&tBo :$?Q D 寄票供取款||支票支付to send a cheque for payment
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}Zh 寄款人a remitter
b0rX QMu ~M5:=zKQ ?DPHo)w v`x|]-/M& 收款人a remittee
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efwJ Ja|{1&J. 国外汇票foreign Bill
'N\&<dT> >zs5s e\F}q)_ QB&BTT=! 国内汇票inland Bill
RNWX.g)b Y.sz|u 1 c7K!cfO:{N dz-y}J11 跟单汇票documentary bill
)*|(i] kccWoU, !:3.D, O,s. D,S 空头汇票accommodation bill
\S4SI U]R~ gy}# ab.tH$:< <41ZZ0<EwY 原始汇票original bill
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fThgK;Qy'U 改写||换新票据renewed bill
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c5% 6Y2W0 即期汇票sight bill||bill on demand
QJGKQ2^ n 0N;%2=2_E Q.Aa{d9e Z[?mc|*x …days after date||…days after date…日后付款
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`yO'[2 O.QK"pKD\ 33Az$GXFsq N( Oyi 见票后…日付款…days after sight||…days sight
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[]| vB0RKk}d5 wT,R0~V0 见票后…月付款…months after sight||…months sight
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%;R?c 同组票据set of bills
A7Po 3n%Q ?-)I+EAnE jgv`>o%<W 9=`W p6Gmn 单张汇票sola of exchange||sole of exchange
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fmX!6Kv b KtD"JG\ TrS8h^C 远期汇票usance bill||bill at usance
O+q/4 }H> ^o9 ~`ny@WD9 IxZb$h[ 长期汇票long bill
Z<?OwAWz X}ma] uVE.,)xz .B2]xfo"` 短期汇票short bill
g4p )kXhtjOl| o\b- _E5"? ia @'%8 逾期汇票overdue bill
"Jq8?FoT O^Q7b7}y ED>prE0 Pz*_)N}j > 宽限日期days of grace
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u$#Wv2| mk 电汇telegraphic transfer (T.T)
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;@* 邮汇postal order||postal note (Am.)||post office order||money order
JF&$t} sV"UI ^DeERB 58\&/lYW 本票promissory note (P/N)
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k)T Qd}m`YW-f$ 押汇负责书||押汇保证书letter of hypothecation
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{vUN+We |F,R&<2 副保||抵押品||付属担保物collateral security
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担保书trust receipt||letter of indemnity
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q3> +a-6Q ~ '!l1=cZD 承兑||认付acceptance
J)P$2# O+g3X5f+ d>;&9;)H u6>?AW1~ 单张承兑general acceptance
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,0x y\u ^Wxad?@ 有条件承兑qualified acceptance
!vG'J\*xc 64hk2a8 $)3%U?AP *OuStr \o 附条件认付conditional acceptance
-S3MH1TZ fS~;>n%R /~ x"wo `PY>Hgb 部分认付partial acceptance
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