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。
Jz]OWb * 会计报表statement of account
~J0r%P !<<wI'8 gDjAnz# ;>%wf3e 往来帐目account current
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e**5_L `k7X| OD~yIV 现在往来帐||存款额current accout
Z kBWVZb OGcW]i BxiR0snf0q @,{Qa!A>l 销货帐account sales
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d/b\:[B@ 共同计算帐项joint account
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or"9I1o 未决帐项outstanding account
f jMmlp s)+] pxV0- }&]T0U`@ \' &,9lP 贷方帐项credit account||creditor account
E;YD5^B iGBHlw;A ";upu K."W/A! 借方帐项debit account||debtor account
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Y=/;7T -,ojZFyRi 应付帐||应付未付帐account payable
_z\qtl~3 @o&UF-=MW( 1I%niQv5t V"T5<HA9 应收帐||应收未收帐account receivable
J&L#^f*d z`YAOhD*h4 PB#
EU9 W]D+[mpgK 新交易||新帐new account
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g@ >ktekO:H pS8`OBenA ?[.g~DK, 未决帐||老帐old account
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f{2& pIPjTQ?cq AgWG4C= 现金帐cash account
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UoJMOw[ 流水帐running account
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{)2|5 zomg$@j 暂记帐||未定帐suspense account
GPAz#0p k~]\kv= j?(@x>HA BQ{'r^u 过期帐||延滞帐overdue account||pastdue account
7 .xejz E6xWo)`%5s zeuSk|O V_9>Z? 杂项帐户sundry account
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OjvNk Ws[d. El 详细帐单||明细表detail account
)J&!>GP c#pVN](? 30h1)nQ$h} P#2;1ki> 呆帐bad account
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.W 9z(h8H 会计项目title of account
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会计薄||帐薄account-book
v?h8-yed g%d&>y?1r #J4,mFMr @3>nVa 营业报告书||损益计算表account of budiness||business report
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D4]EB 借贷细帐||交验帐account rendered
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Ii i{2rQy+ 0"M0tA# sJYs{Wm 明细帐account stated
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% @0rwvyE=+3 2n5{H fpY q\87<=9J 与…银行开立一户头to open an account with
5$f*fMd; cH$Sk %LZf=`:( ACxjY2 与…银行建立交易to keep account with
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s/9 继续记帐to keep account
L}%4YB ppM^&6x^ g,cl|]/\d t2vo;,^euL 与…有交易to have an account with
lr@H4EJ{ 8fs::}0 p uLQ_MNV =9vmRh?8 作成会计帐||有往来帐项to make out an account with
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g`N b."1p7' 79Vp^GG7 @uI_4 a 清算||清理债务to make up an account
k`Ifd:V.y sp$W=Wu7 t^1c^RpTb *S4*FH;8 清洁帐目||与…停止交易to close ones account with
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~=P> rhe;j/ /` $:MO/Suz{ 结帐to close an account
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] 清理未付款to ask an account||to demand an account
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j,1NpL P9D'L{yS/x qZ7/d,w 结清差额to balance the account with
oLp:Z= nfMQ3KP SggS8$a` URD<KIN> 清算to settle an account||to liquidate an account||to square an account
sx0:g?F3j 5:H9B r:Xui- B[0XzV]Z 审查帐目||监查帐目to audit an account
]OOL4=b [UHDN:y cTeEND) &~7b-foCq 检查帐目to examine an account
]='E&=nc z_p/.kQ'5 NwdA@"YQ| }9xEA[@; 转入A的帐户to charge the amount to As account
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\i=,[8t[r 217KJ~)' O`hOVHDQ 以计帐方式付款to pay on account
!:mo2zA QpPJ99B| mu/O\'5 =,~h]_\_ 代理某人||为某人on ones account||on account of one
j [h4F"`- Xo*=iD$Jys YQ_3[[xT B&`hvR 为自己计算||独立帐目on ones own account
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Wb"*9q06 [2!K 6 8eSIY17 由某人收益并负风险on ones account and risk||for ones account and risk
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l$(#NB< Vet7a_ y.~y*c6,g 由某人负担for ones account||for account of one
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R.PW oO|zRK1;/ 78\:{i->ta 按某人指示||列入某人帐户by order and for account of one
J8$G-~MeJ $@t-Oor; I#kK! m1Q 9(Vq@.;Z`j 列入5月份帐目for May account
Dqe/n_Z ho_;;y 9LGJ -gL k|,pj^ 编入某中帐项下to pass to the account of||to place to the account of
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V|: mI (KHTgZ6 h@T}WZv +n]U3b 寄出清算书to send in an account||to send in render an account
s&p*.I]@> #{GUu',?& @xW)&d\' dx@#6Fhy 支票薄cheque book
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(Ds AU}P`fT! 支票陈票人cheque drawer
3mgFouX2x, Roy0?6O @YP\!#"8 A8hj"V47 持票人cheque holder
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_tL*sA>[~) 不记名支票cheque to bearer||bearer cheque
)]!Ps` ,u y>u+.z a| BSG_),AH hZ.Sj~>7` 记名支票||认人支票cheque to order
R)t"`'6| rSB"0W7 8UoMOeI3 4-=> >#
P 到期支票antedated cheque
<FMW%4 [bJ/$A *8U+2zgfC (hd^ 未到期支票postdated cheque
"tUXYY ;'dw`)~jQ R3Eh47 +GgWd=X.Y 保付支票certified cheque
{J%hTjCw (80]xLEBL hyL3fkMJ, /9|1eSUa 未获兑现支票,退票returned cheque
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1g+0 ._=Pa)T 横线支票crossed cheque
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X 普通横线general crossing
>c\'4M8Cz 57)S" E*7B5 WhSQ>h!@s 特别横线special crossing
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1B ,$mnD@) 2<yi8O\ 1a| q&L`o 空白支票blank cheque
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失效支票,过期支票stale cheque
#wNksh/J^ Y1H8+a5@ `z-4OJ8~ 2K!3+D" 普通支票open cheque
K/+5$SjF ~LuZpV z;GnQfYG '[~NRKQJ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
7tfMD(Q]e/ c7q1;X{: R?Ki~'k= Zb8Ty~.\P 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
/0d_{Y+9 J8J~$DU\Gv IaH8#3+a j =r`[Bm 支票换现金||兑现to cash a cheque
@~U: |h W @`Nn*S Av^{$9yl 4g b2$" ! 清理票款to clear a cheque
\ZigG{ LgjL+w19 [95(%&k.Q tjBs>w 保证兑现to certify a cheque
w W1aG pB&3JmgR$) >:Na^ +c &xgMqv2/ 填写支票数额to fill up a cheque
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{ 支票上划线to cross a cheque
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_m4:9p _~&6Kb^* u&/q7EBfP 开发支票to make out a cheque
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N1= 签发支票,开立支票to draw a cheque||to issue a cheque
@vss:'l & 1p\.Y 9AD`,]b P(_D%0xKm 透支支票to overdraw a cheque
^o_2=91 bTHKMaGWC h8Q+fHDYv 8B JxD< 背书支票to endorse a cheque
$HF. 02{| 8;ke,x 5DK>4H: o%i^t4J$e 请付票款||清付票款to pay a cheque||to honour a cheque
!jN}n)FSq %%`Nq&' Y;8Y s&/t U":hJ*F) 支票退票to dishonour a cheque
8i!AJF9IQ} :tp2@*]9Z mcy\nAf5% "CLoM\M) 拒付支票to refuse a cheque
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E[ dqnH7okZ <vJPKQ`=: 拒付支票to stop payment of a cheque
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p k{;"Aj:iL 提示要求付款to present for payment
Zk4Hs%n %@#+Xpa+ n0F.Um 91qk0z`N 见票即付持票人payable to bearer
Ni#!C:q Aayh'xQ Qz\yoI8JA, ?YWfoH4mS 支付指定人payable to order
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u?5d%]* #no~g(!o 1rKKp h 已过期||无效out of date||stale
i]J*lM7' [Oen{c9A "RMBV}<T "[2CV!_ 请给出票人R/D||refer to drawer
$R(?@B( Z>gxECi w`=_|4wFw Hy^Em 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
XK??5'&{ ,@kD9n5# BZq_om6 XI:8_F;Q 文字与数字不一致words and figures differ
BLZ#vJR _;(`u!@/{ ^]l^q'?>: =+5z;3 支票
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HeABU(o4 时间已过account closed
kP~'C'5Ys 59mNb:< 7K.&zn A}WRpsA9 更改处应加盖印章alterations require initials
f2Zi.?``H JYuI~<: 6(awO2{BP /WlK*8C 1{+x >Pv:
nX4R 时间已过effects not cleared
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f qcMVY\gi maAZI-H{ 停止付款payment stopped
e9e%8hL sq TBlP \Zc$X^}vN D`p&`]k3v 支票毁损cheque mutilated
^?PU:eS QK _1!t3 8|^dM$ NbOeF7cq+ 汇款||寄钱to remit||to send money
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+R $ vvA=:J4/i) 寄票供取款||支票支付to send a cheque for payment
!Ic;;< . K`OEdr< A{\#.nC/z uD4=1g6[s 寄款人a remitter
W}m-5L X"WKgC g$ jv$Y]nf lyGQ6zlSn 收款人a remittee
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?nlnoe r~cmrLQa ,XT#V\qne +. /c=o/v 国外汇票foreign Bill
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XN 国内汇票inland Bill
VBc[(8o *hVbjI$ pR_cI]{=SA )|;*[S4 跟单汇票documentary bill
OLXkiesK{ /H#- \r&r fw>@:m_bK XL[/)lX{ 空头汇票accommodation bill
m-f"EFmP 5dffFe k=w;jX&;` 9pPb]v,6 原始汇票original bill
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SX! whb|N2 49f- u )"?6Es SF 改写||换新票据renewed bill
#_yQv? J |8I #` IOA"O9; ,h21 h?6 即期汇票sight bill||bill on demand
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rkhQoYZ[ xe^*\6Y ~;St,Fw<< …days after date||…days after date…日后付款
-r/G)Rs 9k\`3SE b?Wg|D mhnjYK9 …months after date||…months after date…月后付款
/CpUq;^ /64jO?mp R'a%_sACj> :V2"<] 见票后…日付款…days after sight||…days sight
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q=>-^o 见票后…月付款…months after sight||…months sight
`x:znp} ' MLg<YL U$a Eby. _3$@s{k-TI 同组票据set of bills
}HS:3Dt 8Ml&lfn_8 y e!Bfz> ={' "ATX(U 单张汇票sola of exchange||sole of exchange
f])?Gw h}xUZ: 7t-j2 n`< cT{iMgdI? 远期汇票usance bill||bill at usance
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1?)iCe 8?] :> [+$l/dag 长期汇票long bill
}GvoQ#N $,08y r`u}n 7}bjJR " 短期汇票short bill
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[JXQ76 ,CW]d#P| 2=ZR}8}9Q: 逾期汇票overdue bill
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5U" *ggTTHy WrbDB-uM 宽限日期days of grace
b~06-dk1 Sp)KtMV 2'g< H-[ Hxr2Q]c?u 电汇telegraphic transfer (T.T)
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u FtN1ZZ"<* 47I:o9E Fk D 邮汇postal order||postal note (Am.)||post office order||money order
"@B!5s0 z.16%@R ]i*q*]x2u "M6a_rZ2W 本票promissory note (P/N)
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A%& O%9Cq}* 4,9AoK)yp 押汇负责书||押汇保证书letter of hypothecation
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.! ^7q=E@[e *pP"u::S 副保||抵押品||付属担保物collateral security
Orh5d7+S $}oQ=+c5 a#H=dIj Bir}X 担保书trust receipt||letter of indemnity
:{4G=UbAI 1W~-C B> iMx+y5O [2w3c4K 承兑||认付acceptance
Js+d4``W 1hZM)) Te'^O,C)y$ yG&kP:k< 单张承兑general acceptance
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cR-|GuZ 有条件承兑qualified acceptance
&o"Hb=k< .u7d |UnTd$m #BS]wj2# 附条件认付conditional acceptance
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BK 部分认付partial acceptance
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