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。
^#z* 会计报表statement of account
NMH'4R y?xFF9W@H V.kf@ =zwn3L8 fL 往来帐目account current
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QJ(B v6'k`HnK /E5>cqX4A hyC]{E 现在往来帐||存款额current accout
u_%L~1+' [Pz['q L3t z7]GZF N?mQ50o~C 销货帐account sales
S,qEKWyLd 6F3FcUL j:'8yFi_ c[4I
> "w 共同计算帐项joint account
I73=PfS:m t|}}#Z!I[f 6fw2;$x" ,uCgC4EP 未决帐项outstanding account
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`\ sk~inIj- U~Rs?JmTdD C.?~D*Q 贷方帐项credit account||creditor account
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us.Jfam uwWKsZ4:ij 借方帐项debit account||debtor account
tE;c>=>t Na$[nv8qh }9 I,p$ zIbrw9G 应付帐||应付未付帐account payable
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应收帐||应收未收帐account receivable
_'Hw`0}s D[p`1$E-1v o%[swoM@ >AUzsQ 新交易||新帐new account
gE~LPwM kuW^_BROJ -5#cfi4^* V5bB$tL}3 未决帐||老帐old account
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pOA<s U'0e<IcY 6=g! Hs{ 现金帐cash account
:r}C&3 ~Nn}FNe &/-}`hIAT b-HELS`nX 流水帐running account
U,7}VdO s-JS[ ]Yk)A.y "*ww>0[ 暂记帐||未定帐suspense account
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B PG&R f}w_]l#[G OzAxnd\.N 过期帐||延滞帐overdue account||pastdue account
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gvoYyO#cm W?D-&X^ny 杂项帐户sundry account
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$1f8U8 63Z^ k( YpEH(tq 0n*D](/NK 详细帐单||明细表detail account
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q< 57 t"jiLOQ[6 dK>sHUu 呆帐bad account
&6nLnMF8x hr3<vWAD )8;At'q} jR>`Xz 会计项目title of account
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K 会计薄||帐薄account-book
Ik-E_U2 }mpFo2 }/MmuPp "D'"uMS`H 营业报告书||损益计算表account of budiness||business report
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k0$ u9N/9 H`1q8}m 借贷细帐||交验帐account rendered
yf/i) P=R-1V bD.KD)5 2])e}&i 明细帐account stated
3!vnSX(iv J;'H],w}f GI6]Ecc z0@BBXQ` 与…银行开立一户头to open an account with
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c.ykP$ 与…银行建立交易to keep account with
m"!Q5[ 934@Z(aUH d .%2QkL ]A%~bQ7 继续记帐to keep account
2"_5Yyb VxtX%McK wV-9T*QrM wsB 与…有交易to have an account with
}m&\I bjAI7B8As MV]`[^xQ5 U9jdb9 | 作成会计帐||有往来帐项to make out an account with
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+ snYeo?|b 清算||清理债务to make up an account
=\G`g# \i+Ad@) ld3H"p rR ~F%sO'4! 清洁帐目||与…停止交易to close ones account with
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Wnt 结帐to close an account
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Foo:jON ~'F.tB 清理未付款to ask an account||to demand an account
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hJN 2_ 1RJ 结清差额to balance the account with
%J Jp/I c-_1tSh} [5ncBY*A7 n.t5:SW 清算to settle an account||to liquidate an account||to square an account
m#[9F']Z` 2qojU%fiH (V1;`sI8 |?nYs>K 审查帐目||监查帐目to audit an account
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) %|D)U>o{ }ice*3'3 检查帐目to examine an account
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:Cp_ 转入A的帐户to charge the amount to As account
rIb~@cR) M?DZShkV_ ?XP4kjJ qM+Ai*q 以计帐方式付款to pay on account
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s] QO0@Ax\b :,M+njcFc 9HEqB0|ZRu 代理某人||为某人on ones account||on account of one
_`gkYu3R+ !#~KSO}zW2 m.!LL]] 5D2mZ/ 为自己计算||独立帐目on ones own account
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jj@3 X M$Bb,s ''D7Bat@ 由某人收益并负风险on ones account and risk||for ones account and risk
@$!6u0x H-nhq-fut ^/$dSXKF *C0a,G4 由某人负担for ones account||for account of one
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P; mj'N)6ga tQRbNY#}Z U;IGV~oT 按某人指示||列入某人帐户by order and for account of one
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;~6 :*BN>*1^\r 列入5月份帐目for May account
uF1 4; 6rj iZ% QlV(D< j`q>YPp 编入某中帐项下to pass to the account of||to place to the account of
2wnk~URj "U"fsAc# @*~yVV!5 :\'1x 寄出清算书to send in an account||to send in render an account
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04&S.#+( 支票薄cheque book
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|S 支票陈票人cheque drawer
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/3k[3 持票人cheque holder
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w! \)wVO*9*0 jD"nEp- re/u3\S 不记名支票cheque to bearer||bearer cheque
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+ =liyd74%` _<jU! R T^v o9~N* 记名支票||认人支票cheque to order
-zMvpe-am& H_3WxfO h lc!}{$%8 D</?|;J#/ 到期支票antedated cheque
f/Y7@y .sQV0jF { xi.?@Lff T+~&jC:{ 未到期支票postdated cheque
Z.Z31yF:f ;`c:Law4 #y7 MB6- D4(73 保付支票certified cheque
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urz?dt4w 未获兑现支票,退票returned cheque
.pe.K3G& mZ? jpnd ]AM*9! p=eSJ* 横线支票crossed cheque
RrrlfF ms SeS ZMv g'T L`=O 35AH|U7b 普通横线general crossing
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$? 特别横线special crossing
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7S;G 空白支票blank cheque
5N6R%2,A 0QquxYYw, E=S_1 XPq`;<G 失效支票,过期支票stale cheque
pX>wMc+ !=;Evf A>F&b1 yGWl8\,j0 普通支票open cheque
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&1w hHcevSr 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
d3?gh[$ V_v+i c^ >dF #1 OEbZs-: 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
;YQ6X> wV$V X l,A\]QDvl R*LPwJuv 支票换现金||兑现to cash a cheque
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^N}avO CnY dj~ >[T6/#M 清理票款to clear a cheque
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A Z`I tC f@v'1t 保证兑现to certify a cheque
q4"^G: HQ4WunH2Y WwSyw?T >2mY% 填写支票数额to fill up a cheque
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c~3 `7v O,J,Q|`H& 支票上划线to cross a cheque
T%}x%9VO7 Pff-eT+~m J[K>)@I/ T~}g{q,tR 开发支票to make out a cheque
\vj xCkg{ /~<Przw "6?Y$y/wm nu|odP 签发支票,开立支票to draw a cheque||to issue a cheque
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P n=!5ha%#N `wLmGv+V 透支支票to overdraw a cheque
kwt;pxp i #?\|)y4i ;]/cCi yAel4b/} 背书支票to endorse a cheque
8Waic&lX~ xxdxRy9/ FW<YN; .N#grk)C 请付票款||清付票款to pay a cheque||to honour a cheque
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<) .M\0+,%/ 支票退票to dishonour a cheque
hJ Jo+NNN 0R,Y[).U xU9^8,6 T5 BoOVgO 拒付支票to refuse a cheque
P'Jb')m P(zquKm y=}a55:qE #xrE^Txh 拒付支票to stop payment of a cheque
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)jRaQ~Sm 提示要求付款to present for payment
>LR+dShG WOGMtT% N%?8Bm~dP EmcwX4| 见票即付持票人payable to bearer
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jZ69sDhE _~ 7cn 支付指定人payable to order
oX1{~lDJl S#7.y~e\ /#?i +z :w c.V 已过期||无效out of date||stale
MXpj_+@ zhde1JE }*0*8~Q'5 gB#$"mq, 请给出票人R/D||refer to drawer
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{ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
PR1% i+.b R.WO ;0\ '^M3g-C[Jg 文字与数字不一致words and figures differ
$;+`sVG 6~Xe$fP( t)~v5vr ^)/oDyO 支票
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~4~>;e 时间已过account closed
mh`VZQ@ lV !@h}mG X*C4NF0 G;pxB,4s5 更改处应加盖印章alterations require initials
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W 时间已过effects not cleared
qu/59D xlaBOK a% 3AD^B\<gB 8>K2[cPD 停止付款payment stopped
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w 支票毁损cheque mutilated
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~%6!Tr ';!02=-@ R:v`\ 8V3SZ17 汇款||寄钱to remit||to send money
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L a4! AvG EmR#)c~(W 寄票供取款||支票支付to send a cheque for payment
2$? )VXtw "U& A`Bg"k:D ,*V{gpC7 寄款人a remitter
[0}^w[ '%RYo# KyAQzN 9 E$rn^keM 收款人a remittee
2,<!l(X Os1(28rl _A\c 6# i5*sG^<$H 国外汇票foreign Bill
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s j=d@Ih* @Tzh3,F2 }45&s9m= 国内汇票inland Bill
cQUmcK/, jfHVXu^M 8\t~*@" @&d/}Mx"t 跟单汇票documentary bill
pUr.<yc&u u*&wMR>Crf $3%EKi 6kKIDEX 空头汇票accommodation bill
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&a~ O&irgc! g(MeCoCc 原始汇票original bill
*A O/$K@Ma q=E<y Ut8yA"Y~ Ssr
P 改写||换新票据renewed bill
oO>mGl36H [*#ms=Zdc xq.,7#3 i%0Ml:Y 即期汇票sight bill||bill on demand
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pi M` m4|9p{E y%\kgWV pVPCxP …days after date||…days after date…日后付款
4jj@"*^a 5+'1 :Sa(i o|AV2FM) hIC$4lR~ …months after date||…months after date…月后付款
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`(EY/EsY S!k cC-7 见票后…日付款…days after sight||…days sight
NS;,(v{*N Ylll4w62N W :jC2,s!m -D0kp~AO4N 见票后…月付款…months after sight||…months sight
.T/\5_Bx `$7j:<c= '$PiyM|V [L"(flY(E 同组票据set of bills
sV'(y>PP% @%fNB,H` diGPTV-?$ ,D3?N2mB 单张汇票sola of exchange||sole of exchange
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(/TA0$- 远期汇票usance bill||bill at usance
noC]&4b Y'`w.+9 :aR&t#<"E &%}6&PWi 长期汇票long bill
(qnzz!s 3@*J=LGhKc &[}bHX/
@S yGj# 短期汇票short bill
{Tl5,CAz lO9ML-8C1 { ,qm=Xjq X<m#:0iD 逾期汇票overdue bill
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h Dq "m.j cKt /\hybx' (4LXoNT 宽限日期days of grace
YN#i^( $rv&!/}]e 0
Ji>drn +6-c<m| 电汇telegraphic transfer (T.T)
i<l_z& 8<z+hWX=4 U6e 0{n *Fb]lM7D 邮汇postal order||postal note (Am.)||post office order||money order
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~tWIVj{ Tz[ck'k 本票promissory note (P/N)
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Wp 押汇负责书||押汇保证书letter of hypothecation
FCnOvF65 9&}$C]` '/%]B@! SKt&]H 副保||抵押品||付属担保物collateral security
iqm]sC` ^pruQp1X |*ss`W7F,2 1t
wC-rC 担保书trust receipt||letter of indemnity
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_GS_R%b m r"b/oM{ /N.xh 承兑||认付acceptance
mQdF+b1o !_C*2+f ^S:S[0\, ^3"~
T 单张承兑general acceptance
5]pvHc Z;Q2tT/F @6\Id7`Ea vy&'A$ H 有条件承兑qualified acceptance
yuIy?K {o1vv+i C+o1.#]JM @h7)M:l 附条件认付conditional acceptance
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5&Z 部分认付partial acceptance
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