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。
qSqI7ptA\ 会计报表statement of account
GDhE[of enNiI$H]`_ 1be %G [* v0D q@Q1 往来帐目account current
r"2V AsS$C&^ mME4 l v[@c*wo 现在往来帐||存款额current accout
N..j{FE Md6]R-l@ 5ercD heaR X4 销货帐account sales
Z@8vL R3)57OyV e~ aqaY~} w;}@'GgL 共同计算帐项joint account
\$aF&r<R 4nH*Ui!T M/?KV9Xk2 tt?58dm| 未决帐项outstanding account
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8zLY6@ <H1` 贷方帐项credit account||creditor account
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tm0.r \\BCcr\l Y={&5Mir ,uw132<b 借方帐项debit account||debtor account
o-xDh7v x\&`>>uA HkV1sT lZ8CY 应付帐||应付未付帐account payable
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%P 应收帐||应收未收帐account receivable
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X4 新交易||新帐new account
|9"p|6G?B !3mA0-!+ @prG%vb" <9=9b_z 未决帐||老帐old account
O\K_q7iO6 _|72r}j t NsPB6Z `28};B> 现金帐cash account
)!g{Sbl |/gW_;( IchCACK U.AjYez 流水帐running account
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SJc 暂记帐||未定帐suspense account
TI9UXa:V\ hYQ_45Z*? \MxoZ Qn ^bVhG+ 过期帐||延滞帐overdue account||pastdue account
<Dx]b*H _#$*y iX'rU@C Z5c~^jL$- 杂项帐户sundry account
awvDe eI1GXQ% Xtwun %Pksv} 详细帐单||明细表detail account
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O3"T 呆帐bad account
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~Q Z/^ u s>0Nr e4~>G?rM_ 会计项目title of account
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AZegQY #W.vX?-'0 {0! ~C=P 会计薄||帐薄account-book
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2bS Ro2d,' B?$ "\;& 营业报告书||损益计算表account of budiness||business report
b3wM;jv 0Z|FZGRP FWH}j0Gj| ^m_yf|D$ 借贷细帐||交验帐account rendered
lTU$0CG R),zl_d_ zqDR7+] RE.r4uOJg 明细帐account stated
c9R5w.t: ~}K5#< i(?,6)9 -@>BHC 与…银行开立一户头to open an account with
X-Wz:NA y*{Zbz#{ DO7W}WU vK$"# F~ 与…银行建立交易to keep account with
N_L,]QT? _LwOOZj (Qgde6 T5Dw0Y6u, 继续记帐to keep account
S4witIK5 [sW.CK=3 &[2U$ `P`V |^28\sm2e 与…有交易to have an account with
Kb =@ =Xta = 07Gy, =i q9"=mO0J+ K^r)CCO 作成会计帐||有往来帐项to make out an account with
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Wpqw 清算||清理债务to make up an account
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qNr 清洁帐目||与…停止交易to close ones account with
1_$xSrwcF PX|=(:(k +!f=jg06 \,!QJp4 结帐to close an account
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fpV;5 清理未付款to ask an account||to demand an account
vaf&X]p iVB^,KQ@ s<x1>Q7X~ /S:F)MO9 结清差额to balance the account with
)m3q2W IPuA#C tU"raP^= 2!N8rHRt 清算to settle an account||to liquidate an account||to square an account
~}Z\:#U ,n!vsIN tgL$"chj@x dk8wIa"K` 审查帐目||监查帐目to audit an account
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h;)a <"o"z2 $-+/$!
检查帐目to examine an account
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7\o!HMfK 3p?KU- 79zJ\B_ 转入A的帐户to charge the amount to As account
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J [NnauItI |L_wX:d`9 以计帐方式付款to pay on account
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2?Ye*- 5>9Y|UU g%[n4 代理某人||为某人on ones account||on account of one
4eVI}, _Fp>F +b;hBb]R H* !EP 为自己计算||独立帐目on ones own account
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{8J 7iuQ9q^& A5#y?Aq u%2<\:~j 由某人收益并负风险on ones account and risk||for ones account and risk
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J 由某人负担for ones account||for account of one
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J5 "Clz'J]{ 'NZGQebK 按某人指示||列入某人帐户by order and for account of one
31Cq22" QGiAW7b5 3E} An% E04l| 列入5月份帐目for May account
mzL[/B#>M T0j2a&Pv v}Wmd4Y' {u7##Vrgt8 编入某中帐项下to pass to the account of||to place to the account of
~Pk0u{,4XQ !- C' } $awi>#[ ,KW;2t*IQ@ 寄出清算书to send in an account||to send in render an account
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$^l<ppQ B~r}c4R{7 _17|U K|N "oJ(J{Jat 支票薄cheque book
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| 支票陈票人cheque drawer
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StmS2n 持票人cheque holder
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d>G M\/XP| 7 不记名支票cheque to bearer||bearer cheque
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XTR 1uG=`k8'k ateUpGM QU 5$l9@0D.\ 记名支票||认人支票cheque to order
p(3sgY1 wN]J8Ir -@%%*YI> y<r}"TAf- 到期支票antedated cheque
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V] X\GM/A ;cP8 ?U [p;*r)f2} 未到期支票postdated cheque
B5=3r1Ly .{dE}2^ 3VCqp13 euRss#; 保付支票certified cheque
\4~AI=aw,T * UcjQ ^^LjI nW;kcS*A 未获兑现支票,退票returned cheque
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TcOn Qj r7z6___ E1q%gi4 Q% T`L}[?w 横线支票crossed cheque
T nxKR$Hoh 6OUvrfC(H ySX/=T:<; Y5TS>iEE] 普通横线general crossing
N)OCSeh ?9?4p@ W}gVIfe =3+L#P=i9 特别横线special crossing
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z.5 k&Jo"[i&WO tP'GNsq+m =:K@zlO: 空白支票blank cheque
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失效支票,过期支票stale cheque
|'w^ n mCk5B*Jy !RMS+Mm? K+ehr 普通支票open cheque
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_"f<Ol[! 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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wixD\t59X 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
)1z4q` -N^=@Yx) [t}):}~F| m!!;/e?yx 支票换现金||兑现to cash a cheque
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清理票款to clear a cheque
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XJ,>Lv Q<'@V@H "'aqb~j^ 保证兑现to certify a cheque
fk\5D[j^ 5`yPT>*#m> E3tj/4:L Su4h'&xx 填写支票数额to fill up a cheque
z|%Bh TAAR'Jz S PdjCv+R6? ORtg>az\% 支票上划线to cross a cheque
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&+|==- 开发支票to make out a cheque
8!6<p[_ g5<ZS3tQ }!knU3J yUj;4vd 签发支票,开立支票to draw a cheque||to issue a cheque
6m\*]nOy4 |w,^"j2R ])68wqD AG=9b
透支支票to overdraw a cheque
PIpWa$b 1J+3a-0 `x< 0A / (.'*biQ 背书支票to endorse a cheque
q4zSS #]A .Wh6(LDY( 3li q9P_ ~Cu lFxu 请付票款||清付票款to pay a cheque||to honour a cheque
B~BUWWMfp 7j95"mI >]C<j4 vnF g%M! 支票退票to dishonour a cheque
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/KZE YBeZN98Nt Hq79/wKj 拒付支票to refuse a cheque
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a\Tr!Be, V9gVn?O0 拒付支票to stop payment of a cheque
yCZ2^P!a !__D}k, JJ)y2 A>[hC{ 提示要求付款to present for payment
+-'`Q Ae \(wn@/yP' X #H:&*[! MQjG<O\ 见票即付持票人payable to bearer
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x(G 支付指定人payable to order
;cnnqT6 +q$xw}+PK 77 *v-8c VoWA tNU 已过期||无效out of date||stale
*c!;^Qy p& sf<Q#ieTxY MP_A<F |qQ{ 8T%) 请给出票人R/D||refer to drawer
f&+XPd % nmTm(?yE G%y>:$rw[O .Gjr`6R 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
;*n_N!v 6yy|V~5 N:"M&EUM $:T<IU[E 文字与数字不一致words and figures differ
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h 支票
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Q:'qw#P/C 时间已过account closed
Xp<A@2wt? hP ,b-R9\ ^aGZJiyJ byEvc[/>Ys 更改处应加盖印章alterations require initials
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tIv 时间已过effects not cleared
7F>gj Gp?ToS2^d !D.= 'V [q0_7 停止付款payment stopped
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KTyN+ ;:#?~%7> Td["l!-fe uW\@x4 支票毁损cheque mutilated
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zWZ9Tv Fi,e}j=2f }1X11+/W 汇款||寄钱to remit||to send money
2)HxW}o &KOG[tv %J/fg<W1 JLFFh!J 寄票供取款||支票支付to send a cheque for payment
j?d;xj =UI,+P: -dc"N|. }mtC6G41Q 寄款人a remitter
2XETQ; 9 mG}^'?^K uMiD*6,$< \Y>#^b? 收款人a remittee
oP43 NN~ Li c{'w& []6ShcqJ[v FOlA* U4U 国外汇票foreign Bill
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bx%u7Q onWYT} c{ 国内汇票inland Bill
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pe[V~F VrAXOUJw6 跟单汇票documentary bill
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gr[ "A B4\:2hBq 空头汇票accommodation bill
)$lSG}WD I;Z`!u:+ [+:mt</HN 8zWBXV 原始汇票original bill
OxmlzQ"vM F=*BvI"+ f<s'prF X,iuz/Q 改写||换新票据renewed bill
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B" ~q#[5l(r8 即期汇票sight bill||bill on demand
6>LQGO 6/V{>MTZg ~'Qpf 8) kERaY9L\ …days after date||…days after date…日后付款
[6RV'7`Abj +lDGr/ @tjZvRtZ %DND&0` …months after date||…months after date…月后付款
B4*X0x )l[7;ZIw$ oRvm*"8B dZ]\1""#H 见票后…日付款…days after sight||…days sight
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)/45 YiI:uG!|D 见票后…月付款…months after sight||…months sight
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:[X}.]" 同组票据set of bills
;t@ 3Go 6!Tf'#TV~! CSk x1hs19s 单张汇票sola of exchange||sole of exchange
[}xIg8 9B6_eFb ).O2_<&?F E{k%d39> 远期汇票usance bill||bill at usance
A0N ;VYv ^) b7m U0|j^.) >`,#%MH# 长期汇票long bill
HNHhMi`w 1rm$@
L enD C# UgP=k){ 短期汇票short bill
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?H7p6mu 逾期汇票overdue bill
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%| 宽限日期days of grace
I}Gl*@K&O Nno={i1jk *}WqYqOow 1
FIiX 电汇telegraphic transfer (T.T)
}"; hz*a Ad N=y8T =L; n8~{@y iNrmhiql 邮汇postal order||postal note (Am.)||post office order||money order
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NN pa69U 本票promissory note (P/N)
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lY PQ!?gj TX5/{cHd :w`i 押汇负责书||押汇保证书letter of hypothecation
6V_5BpXt U>M>FZ +w}%gps @Oc}\Rg 副保||抵押品||付属担保物collateral security
"@'9+$i6 GMp'KEQQ ~|d?o5W 58gt*yVu 担保书trust receipt||letter of indemnity
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承兑||认付acceptance
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_xwfz]lb+ gRd1(S 单张承兑general acceptance
)t 7HioQ hdDI%3vk3 X/D9%[{& mp$II?hZ* 有条件承兑qualified acceptance
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E1@z] 附条件认付conditional acceptance
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v_ 部分认付partial acceptance
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