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。
Tj~IaU 会计报表statement of account
/2{5; Kx"<J@ #QvMVy a"/#+=[ 往来帐目account current
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]8 2>}xhQJ o }Tz"bN 现在往来帐||存款额current accout
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\ 销货帐account sales
Mh(]3\ k~%<Ir1V] 53HU. "I;C;}! 共同计算帐项joint account
hA 3HVP_ $(s\{(Wn }],Z;: pqvOJ#?Q}= 未决帐项outstanding account
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贷方帐项credit account||creditor account
0s#vwK13 9[v1h,L `=#01YX[0 ka\OJ7u 借方帐项debit account||debtor account
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sQo$p 应付帐||应付未付帐account payable
71#I5*8 "HD+rmUEH -3Avs9`5 "O+5R(XT 应收帐||应收未收帐account receivable
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|{g+Y _ 7oV< k)S.]!u&G 新交易||新帐new account
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M{pK 未决帐||老帐old account
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n2O 现金帐cash account
nM=e]qH M"q[ p f#%JSV"7 mtic> 流水帐running account
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w +i `*lBup$ "_L?2ta ZWc+),X 暂记帐||未定帐suspense account
K.tlo^#^B[ W#_/ak$uF* hf!|\f k'`m97B 过期帐||延滞帐overdue account||pastdue account
tc_f;S`k 5yh/0i5 | MFJE6ei z;]CmR@Ki 杂项帐户sundry account
>1L=,M '2J0>Bla XA0(f* ;y?);!g 详细帐单||明细表detail account
B UUf;Vv ,Y_{L|:w fi PIAT} W!$zXwY}( 呆帐bad account
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\'[~+ 会计项目title of account
Mro4`GL \`'KlF2 NQTnhiM7$ r'/;O 会计薄||帐薄account-book
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-ML6d&cm 营业报告书||损益计算表account of budiness||business report
4z7G2 \v@({nB8 9V1cdb~?"T ]*"s\ix 借贷细帐||交验帐account rendered
1N`vCt]w 2)iD4G` TDK@)mP KM?1/KZ/~ 明细帐account stated
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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
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l1wz W+>wu%[L 继续记帐to keep account
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##A dFW=9ru+MQ _v5t<_^N >X}{BDMb. 与…有交易to have an account with
8 ,}ikOZ? ;|ub!z9GG Go\VfLL w D=?{8 'R' 作成会计帐||有往来帐项to make out an account with
Eyh|a.)- @98;VWY\ =6 %|?5G 54p tP 清算||清理债务to make up an account
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清洁帐目||与…停止交易to close ones account with
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S+_}=25 hE+6z%A8 结帐to close an account
6i, d| 7*uG9iX GIt;Y V/<dHOfR\ 清理未付款to ask an account||to demand an account
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H EiX *p p1U>, 结清差额to balance the account with
|$^,e%bE r(0I>|u }G_ i+ $]!uX& 清算to settle an account||to liquidate an account||to square an account
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YHb 审查帐目||监查帐目to audit an account
&EV|knW >O |hN ` {PWz:\oaD 'R99kL/.N 检查帐目to examine an account
WUMx:a0! 2j*\n|"}{ zH}u9IR3` y2o?a6` 转入A的帐户to charge the amount to As account
{HlUV33O Y?R;Y:u3Z c-n'F+fZ C.FGi`rrm 以计帐方式付款to pay on account
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<-y2!M (SU*fD!t JPS L-j 代理某人||为某人on ones account||on account of one
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[p_R?2uT SG$/v 为自己计算||独立帐目on ones own account
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SyD 3JWHyo KSMe#Qnw =
r_&R#~GT 由某人收益并负风险on ones account and risk||for ones account and risk
'w^1re=R 7a->"W #sq -V,8 u3dh MnUn 由某人负担for ones account||for account of one
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qH9 S (3&@c!E '[{M"S 按某人指示||列入某人帐户by order and for account of one
Xb&r|pR Z[slN5]([ )U`H7\*) 72@8M 列入5月份帐目for May account
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4qrPAt nZ$,Bjb `[C8iF*Y" 编入某中帐项下to pass to the account of||to place to the account of
Z:&"Ax /1gKc}rB2 q;}^Jpb; axxdW)+K 寄出清算书to send in an account||to send in render an account
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=7 支票薄cheque book
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u 支票陈票人cheque drawer
t'Nu^_# Sr,ZM1J !-|
& (t&P.N/ 持票人cheque holder
.[+8D= >6@*%LM CDO_A \ >hRYsWbmg 不记名支票cheque to bearer||bearer cheque
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^" 记名支票||认人支票cheque to order
'lHtz~[ #:"\6s ygd'Nh!@ t8U)za 到期支票antedated cheque
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7: J6 F F'C]OMBE c_kxjzA# 未到期支票postdated cheque
4_F<jx,G ]W5s!T_ 2j=3i@ h%E25in 保付支票certified cheque
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Q b0rC\^x BaR9X ?~O$ $*G]6s 未获兑现支票,退票returned cheque
{>5z~OV Rdwr?:y(] sog?Mvoq H-1@z$p 横线支票crossed cheque
;k (}~_ DJr 8<u VEwv22' ^X)U^Qd 普通横线general crossing
7V 2% $qP9EZ]JC x|F6^d
ZZ] /9oiF% 特别横线special crossing
FnvN 4h{S TJ?}5h5 FOquQr1cF nO\|43W 空白支票blank cheque
zOg#=ql oT\B-lx 8p-5.GU)<e ^Ac0#oX]M 失效支票,过期支票stale cheque
JBeC\ \QX 0 m";=:(w P]yER9' uQ5NN*C= 普通支票open cheque
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: sOzjViv '+f!(teLz {|%5}\% 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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M 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
e}(.u1 &EE6<-B- 9} eIidw K :M1+[FT 支票换现金||兑现to cash a cheque
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H{5E4P 清理票款to clear a cheque
iMk`t:!;#" va~:oA \@MGOaR] 5c'rnMW4+p 保证兑现to certify a cheque
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kq} &y3_>!L Wq&TbWR 填写支票数额to fill up a cheque
UrN$nhH |Ro\2uSr kki]6_/n Y5c( U)R8 支票上划线to cross a cheque
4>0xS- XO"!)q F hYb!RRGn bnB}VRal 开发支票to make out a cheque
'9{H(DA sBwkHsDD &b"PjtU.X GrVvOJr 签发支票,开立支票to draw a cheque||to issue a cheque
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:,T n;v8Vc' c6BaC@2 透支支票to overdraw a cheque
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!Z) 背书支票to endorse a cheque
D2>=^WP6+ Bi?.G7> [#lPT'l w y:. 请付票款||清付票款to pay a cheque||to honour a cheque
8$?a?7,>| /vsQ <t;~ &EA4`p
}I05&/o.3p 支票退票to dishonour a cheque
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E4XB] i`Lt=)@& jUW{Z@{U 拒付支票to refuse a cheque
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-bZ^A~<O, VNXB7#ry 拒付支票to stop payment of a cheque
8I@=? |{t}ULc NBUM*
Z -PEpy3dMY 提示要求付款to present for payment
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U(h 见票即付持票人payable to bearer
Xps MgJ/w q;>' jHh JK[7&C-O W9a H]9b 支付指定人payable to order
_W]3_1Lu b*?="%eE( U{i9h6b"18 ;v8,r#4 已过期||无效out of date||stale
}v=q6C#Q> Q\ro )r P(A%z2Ql a/>={mbKi 请给出票人R/D||refer to drawer
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p '3%!Gi!g 3&x_%R 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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, 文字与数字不一致words and figures differ
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hd* 1wGd5>GDA 支票
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YBHmd 时间已过account closed
?A,gDk/# f8'&(- 8c]\4iau 9Z7o?S"; 更改处应加盖印章alterations require initials
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w GE 时间已过effects not cleared
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b hMi!H.EX. ZNG.W0{p 停止付款payment stopped
pEhWgCL t2tH%%Rs &$vDC M4 ?G.9D`95 支票毁损cheque mutilated
f,`FbT L=zeFn *!lq1h VY~WkSi[< 汇款||寄钱to remit||to send money
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4Z.( ~''qd\.f$ 寄票供取款||支票支付to send a cheque for payment
_Ndy;MQ V,|9$A; ^ /:]HG !4I?59 寄款人a remitter
M8S4D&vpD4 @oYTJd(v{ ##mBOdx &io
+* 收款人a remittee
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@=}WN "5N$u(: b &"Cy&[ Iv9U4 国外汇票foreign Bill
vGJw/ij'X #\xy,C'Y %g>k0~TRf# OQg}E@LZ 国内汇票inland Bill
&:g1*+ ?TW? 2+ &K=)YpT ]*)l_mut7 跟单汇票documentary bill
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[ _|MK0'+f q/@r# 空头汇票accommodation bill
wA,-!m C\bJ_vl;' jzi^OI7 M#8_Qbvfk 原始汇票original bill
o:as}7/^ $Grk{]nT qI74a F 1[a#blL6W 改写||换新票据renewed bill
2Mw` RR/?"d?& ose)\rM' {Ov{O,c5 即期汇票sight bill||bill on demand
PCc{0Rp\vk !{g>g%2! W ,]Ua] (v}l#M7w …days after date||…days after date…日后付款
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4d4b !L)|N< …months after date||…months after date…月后付款
rC/z8m3z +& M>J| (ze9-!% ShRkL< 见票后…日付款…days after sight||…days sight
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=~rIKN .=-K7.X.) Vch!&8xii 见票后…月付款…months after sight||…months sight
;l'kPUv([ (_O_zu8_ KmlpB `jB2' 同组票据set of bills
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'HDbU#vD 3RTraF 单张汇票sola of exchange||sole of exchange
{BKr/) H 1]j_4M14aA DV!) n 6 ZICcZG_y 远期汇票usance bill||bill at usance
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c~4l: 长期汇票long bill
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短期汇票short bill
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dv 逾期汇票overdue bill
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%._:st ^J=l] l Gp/yr 宽限日期days of grace
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Me H]7;OM/g *.DTcV &zYo 电汇telegraphic transfer (T.T)
?#LbhO* &<E*W*b[ Ysk,9MR(F H `V3oS~} 邮汇postal order||postal note (Am.)||post office order||money order
Gq/f|43}@O n8 eR?'4 6*<=(SQI C +%&!Q 本票promissory note (P/N)
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G 押汇负责书||押汇保证书letter of hypothecation
^c{,QS{ xED`8PCfu #~r+ U8z$=Wo 副保||抵押品||付属担保物collateral security
{zc<:^r^ t1)b26; d4#Q<!r lr[a~ca\ 担保书trust receipt||letter of indemnity
pCQB<6&1N H3"[zg9L:a !ACWv*pW \1[I(u 承兑||认付acceptance
?[K+Ym+ %7PprN0> ;u'mSJI' l+.E' 单张承兑general acceptance
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d) 有条件承兑qualified acceptance
7RmL#f` N;A#3Ter Ey77]\ _be*B+?2 t 附条件认付conditional acceptance
*=1;HN3 R<gC,eV<= zn T85#]\@ %($qg-x 部分认付partial acceptance
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