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。
%bIsrQ~B 会计报表statement of account
9W1;Kb|Z< 2Vp>" i>Z|6 5 cT-K@dg 往来帐目account current
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w |H ^w>mk j|VXC(6P, ug^om{e- 现在往来帐||存款额current accout
8To7c :O9P(X* d?:`n9` / <JY:1| 销货帐account sales
XVQL.A7 O.*jR`l 5ZnSA9? HUj+- 共同计算帐项joint account
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.aNO( /kO pO"m~ mpA "A%MVym." 未决帐项outstanding account
f;.SSiT h ZoC _\ ZV!R#Xv /@&(P#h 贷方帐项credit account||creditor account
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X# \).Nag + AK6=Ydu 借方帐项debit account||debtor account
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Qld$ k_]\(myq '.pgXsC:=? 应付帐||应付未付帐account payable
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$fTgm 应收帐||应收未收帐account receivable
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{p*z ZQ|5W6c 9*' &5F= 新交易||新帐new account
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Zw+=ng.q? 8+9\7* A*hZv|$0 未决帐||老帐old account
UL&} s_ 19'5Re& veV_be{i WhH!U0 现金帐cash account
\UOm]z k!&:(] Z%#^xCz;w> G(3;;F7" 流水帐running account
GSP?X$E Q |%-9^ OZ=Cp$ 1t.R+1[c 暂记帐||未定帐suspense account
[O\9 9> " rsSW3_ p+$+MeBz /N>} 4Ay 过期帐||延滞帐overdue account||pastdue account
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1W $(3uOsy "v5ElYG 杂项帐户sundry account
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}w#F6 ?IILt=)< 详细帐单||明细表detail account
H37QgApB ;`+`#h3-V Bhe{L?}0 44~hw: 呆帐bad account
#BsW pl|h>4af +Juh:1H ?pqU3-knH 会计项目title of account
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rspt} 1DqX:WM6 eQ;Q4 会计薄||帐薄account-book
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9SL? KzNm^^#/$A _lX8K:C( l[oe*aYN7 营业报告书||损益计算表account of budiness||business report
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'( 5rloK" |NJ}F@t/5 <UT>PCNG 借贷细帐||交验帐account rendered
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P -9d%+O~v6~ s7l23*Czl 明细帐account stated
&n>7Ir 5$%XvM u h)o epkD*7 与…银行开立一户头to open an account with
[1SMg$@< :RiF3h( F?BS717qS% :y1 Bt+Fp 与…银行建立交易to keep account with
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M^Nv mlB~V3M'G #K4*6LI 继续记帐to keep account
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oL-2qtv T<yb#ak C6]OAUXy:F 与…有交易to have an account with
<<,>S&/ -ihiG_f `N'V#)Pi J+ts 作成会计帐||有往来帐项to make out an account with
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cU8x Upq .3X Y&6 Q4Q pn 清算||清理债务to make up an account
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`_(<H IPtvuEju\ 5FOqv=6S 清洁帐目||与…停止交易to close ones account with
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qnx 结帐to close an account
dYF=c :mZYS4L~ !%[S49s B<,YPS8w 清理未付款to ask an account||to demand an account
FFvCi@oT .<YcSG =;ICa~`C; Vte EDL/w 结清差额to balance the account with
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a(|(M H 清算to settle an account||to liquidate an account||to square an account
rLv;Y izwUS!5e -6C +LbV ?9xu{B>6 审查帐目||监查帐目to audit an account
N$#\Xdo Dl,`\b@Fw3 `^6 ,kI-c orfp>B) 0 检查帐目to examine an account
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LX}C) r:g9 Z_ 转入A的帐户to charge the amount to As account
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VW<0Lt3 以计帐方式付款to pay on account
>*1}1~uU`' =.Tv)/ea y7lWeBnC (S/F)? 代理某人||为某人on ones account||on account of one
z&}-8JykH A)NkT`<) |yY`s6Uq 7~UR!T9 为自己计算||独立帐目on ones own account
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,E ELD!{bMT 由某人收益并负风险on ones account and risk||for ones account and risk
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'Vxg} GbZ;#^S Q[u6|jRt 由某人负担for ones account||for account of one
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7Y( 5]A9= Da1aI]{I @cD uhK"U} 按某人指示||列入某人帐户by order and for account of one
diT=x52 h<l1U'Bn7 mUP. rb6 {D`T0qPT[ 列入5月份帐目for May account
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l ({AYB k$i'v:c|:i l=m(mf?QBg +OHGn;C 编入某中帐项下to pass to the account of||to place to the account of
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1 8 寄出清算书to send in an account||to send in render an account
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6- 支票陈票人cheque drawer
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ku&k'V <[~,uR7 持票人cheque holder
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2x{0w:> T6BFX0$ lS5ny 不记名支票cheque to bearer||bearer cheque
^TdZ*($5 H`QQG! :#t*K6dz 1Y j~fb( 记名支票||认人支票cheque to order
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i +0$/y]k 到期支票antedated cheque
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_N):N 6<'K~1do: 未到期支票postdated cheque
}j{!-& )xU-;z0"~ P ,mN > wIvo"|% 保付支票certified cheque
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Ri*3ySyb Wd,a?31| 未获兑现支票,退票returned cheque
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hVpCB, SX0_v_%M 横线支票crossed cheque
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!h[` )X+mV 普通横线general crossing
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>!6JKL~= MjL)IgT *?p|F&J 特别横线special crossing
4Ft1@ \_6OC Vil 2h=%K/hhY ~%k ?L4% 空白支票blank cheque
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Kxn8+(H /+K? },$0&/>ft 失效支票,过期支票stale cheque
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Y<?v .d<W`%[ 普通支票open cheque
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W L:nXW z 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
gxNL_(A gk0.zz([ $rB3m~c| Ka!I`Yf 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
cR7wx 0Aj ~:4kU/] 1%[_`J;>Z 8,T4lb<< 支票换现金||兑现to cash a cheque
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h%t fK}h"iH+K $m$;v<PSe U%<rn(xWXD 清理票款to clear a cheque
^Mkk@F&1 $RX'(/ Z3KO90O!8 +FG$x/\*0 保证兑现to certify a cheque
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Q[n\R@ :Sg&0Wj+#j AEirj / 填写支票数额to fill up a cheque
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/r;c 支票上划线to cross a cheque
M5L{*>4|6 \`.F\Z E`\8TqO vYmSKS 开发支票to make out a cheque
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qdWctUY F4#g?R::U 签发支票,开立支票to draw a cheque||to issue a cheque
's?Ai2=# Fe&qwq" od<b!4k~s MZv]s 透支支票to overdraw a cheque
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!`Jse> 背书支票to endorse a cheque
w?vVVA 9-1#( Y6S |[xi/Q^7 bKVj [r8D~ 请付票款||清付票款to pay a cheque||to honour a cheque
&[R8Q|1j ;^u*hZN[Up $& ~;@*[ r{Rg920 支票退票to dishonour a cheque
!c W[G/W8 t@oK~ Nr l;X|=eu' 7k%T<;V 拒付支票to refuse a cheque
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=Uo* OKOu`Hz@ zJlQ_U- ! 4EP<tV 拒付支票to stop payment of a cheque
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m'.PA N^0uit 提示要求付款to present for payment
GyI-)BlDC %GEJnJ Xk mQBV" K ?$#ntp 见票即付持票人payable to bearer
H5>hx{ w) ]H ^6 a l9.} Y$8JM 支付指定人payable to order
uYG^Pc^v f7de'^t9 =nUW' vH%gdpxX 已过期||无效out of date||stale
?dZt[vAMn N[|Nxm0z/C u'A#%}3 ~:Uwg+]j 请给出票人R/D||refer to drawer
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4JIYbb-a' 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
hv$yV%.` YA(@5CZ %WFu<^jm ,38Eq`5&W 文字与数字不一致words and figures differ
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@gGRm 支票
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gieJ}Bv 时间已过account closed
:7N3N }f>H\iJe c8 K3.&P6 donw(_= 更改处应加盖印章alterations require initials
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}*U[>Z-eO 时间已过effects not cleared
o6kNx>tc) YMpf+kN D]! aT+ M<?Q4a'Q 停止付款payment stopped
cvsz%:Vs v]:=K-1n *y[PNqyd or ;f&![
w 支票毁损cheque mutilated
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= bJr[I 汇款||寄钱to remit||to send money
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$&hZ_A DR9: _ T".]m7! 寄票供取款||支票支付to send a cheque for payment
TTNkr` 7J$b$P0} I~eSZ?$s# Z5G!ct:W 寄款人a remitter
)n7l'}o?+ -#`c5y}P ~!6K]hB4 )(Iy<Y?# 收款人a remittee
tY W>t9 w&&2H8 UnWW/]E r~[vaQQ6L 国外汇票foreign Bill
cRvvzX Hq &"+1F 4NVV5_K a JEn3`B!* 国内汇票inland Bill
>gtQw! {kI#A?M {WN(&eax @pV5}N[] 跟单汇票documentary bill
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wy1X\PJjH > Vb@[ 空头汇票accommodation bill
rk2xKm^w W><Zn=G4)b S|AM9*k9 UO`;&e-DB 原始汇票original bill
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[ Mg8/Oy gv15t'y9 -php6$| 改写||换新票据renewed bill
84zTCX td2/9|Q <c[U#KrvJ !#ri5{od 即期汇票sight bill||bill on demand
q*jNH\| *TW=/+j YO)$M-]>%J pC,o
2~%{ …days after date||…days after date…日后付款
;|%dY{L- V2Q$g^X' n]W_e "e3["' …months after date||…months after date…月后付款
:!&;p !4"sX+z9 txql 2 ',7??Q7j&v 见票后…日付款…days after sight||…days sight
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bFp '&O/g<Z}q IHfzZHy 见票后…月付款…months after sight||…months sight
~`;rNnOT3 X8eJ4% %b.UPS@I !M<{E* 同组票据set of bills
l7(!`NPbC ChryJRuwv5 @xsP5je] .ujT!{>v/ 单张汇票sola of exchange||sole of exchange
[36,eK " }gVAAvc7 .V9e=yW!* ExSe=4q# 远期汇票usance bill||bill at usance
+!-~yf#RE 5M]z5}n/ gQSNU_o Z !%<^K.wG 长期汇票long bill
PHg48Y"Nd !;@_VWR jt~Qu- /NT[ETMk+ 短期汇票short bill
=bh*[,- ~d{.ng 4K I[MgIr^ I:(m aMc 逾期汇票overdue bill
$DFv30 f bok.j O/%< }3Sq PMs z` 宽限日期days of grace
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u$~ +,+vkpL-% <O?y-$~ 电汇telegraphic transfer (T.T)
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N>MBn MJ<Jb ,D1 $!vxVs9n A\rt6/ 邮汇postal order||postal note (Am.)||post office order||money order
&Wp8u#4L +^aFs S IJOvnZ("A n;HHogA 本票promissory note (P/N)
{C`GW}s{4 |9xI_(+{kP &MmU =+5,B\~q@C 押汇负责书||押汇保证书letter of hypothecation
zxb/ :qhpL-ER Bsf7mcXz7z 1L7{p>;-dO 副保||抵押品||付属担保物collateral security
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I~TWc+G )/ Ud^wi kEeo5XN 担保书trust receipt||letter of indemnity
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wd_ _R|Ify#J MmPU7Nl%X 承兑||认付acceptance
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vRbYF 72W,FU~OD I:&/`K4,x, 4nfu6Dq 单张承兑general acceptance
M`,~ mU m .IU ;cR [$(%dV6O .%BT,$1K 有条件承兑qualified acceptance
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x} /,yaWZ |!|^ v #qU-j/Qf 附条件认付conditional acceptance
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^Jp&H\gI. 2Q7R6*<N: 部分认付partial acceptance
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