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。
JC[G5$E 会计报表statement of account
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j#0 !4ZszQg HU='Hk! 往来帐目account current
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i9uit 现在往来帐||存款额current accout
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B_ f T&>L ELlTR/NW v;r!rZX 销货帐account sales
in/ITy- f-!A4eKe H+VKWGmfG HalkNR-eEm 共同计算帐项joint account
<o\2-fWvY PN$vBFjm ~sd+ch* tk"+PTGJT 未决帐项outstanding account
|6mDooTy pu"`*NL ~BSE8M+r 6axDuwQ 贷方帐项credit account||creditor account
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t,J4c ?4]#gCks 借方帐项debit account||debtor account
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:-I~-Yj 应付帐||应付未付帐account payable
GO=& LHt{y3l] NVTNjDF%s r dc}e"v 应收帐||应收未收帐account receivable
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KvFGwq"X b`4R`mo 新交易||新帐new account
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qrFC4\q} 3Mnm2*\ Mbt}G|;8H7 未决帐||老帐old account
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1 y5X HJUTu :uAW Zl0Kv*S 现金帐cash account
09f:%!^u Pgy&/-u !Cm<K*c"&E JY\8^}'9 流水帐running account
FN#6pM']| *3yeMxa $II[b-X?S Q]';1#J\ 暂记帐||未定帐suspense account
Su<Ggv" |P_\l,f8` <&7KcvBn"4 1_Um6vS# 过期帐||延滞帐overdue account||pastdue account
sckyG $J/Z~(=JT nt,tM/ hcw)qB,s 杂项帐户sundry account
~RQ6DG^ E^.y$d~ dS &%~2Wm Gs*FbrY 详细帐单||明细表detail account
y.AF90Q>) w ' E [sC]<2 r qll) 呆帐bad account
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a' 会计项目title of account
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3A:_ 会计薄||帐薄account-book
K/Q^8%Z ]8(_{@/ tT}*%A esH>NH_ 营业报告书||损益计算表account of budiness||business report
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8yV 15! ,?GEL>F 借贷细帐||交验帐account rendered
i,R<`K0 /I{<]m$ R07Kure &?mH[rG" 明细帐account stated
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< ql5NSQ>{ 与…银行开立一户头to open an account with
i]8HzKuiW x^kV;^ I TI-8I) SwV{t}I 与…银行建立交易to keep account with
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cmR/+ [*U6L<JI MtC \kTW 继续记帐to keep account
<rc? EV dEU+\NY u1F@VV{ Jrd:6Z 与…有交易to have an account with
K1 M s bCY8CIF 59:Xu%Hp )J4XM( 作成会计帐||有往来帐项to make out an account with
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_t76s 清算||清理债务to make up an account
b f.__3{ XTpYf qc_c& FU9q|!2Y 清洁帐目||与…停止交易to close ones account with
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u d 结帐to close an account
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4Ekq0@ hnag<= 清理未付款to ask an account||to demand an account
coq7La[ Pu dIb|V2 fQcJyX {fe[$KQ 结清差额to balance the account with
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5[3vup? t'Zq>y;yg 清算to settle an account||to liquidate an account||to square an account
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,83%18b UfcQFT{() 审查帐目||监查帐目to audit an account
OKs1irt5 t]LOBy-Kv g,Z8I;A^ ;oW#>!HrY 检查帐目to examine an account
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)Y.H*ca BEWDTOY[ 转入A的帐户to charge the amount to As account
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>uv /U\k<\1~m h=tzG KI 以计帐方式付款to pay on account
Yxik.S+G E Dh$UB) C sXV0 %0 cFs' 代理某人||为某人on ones account||on account of one
MYyV{W*T> A=8%2UwI <r 2$k"*: GHeucG}? 为自己计算||独立帐目on ones own account
G)~/$EF,_ L\;n[,. ;ED` 7 o@T-kAEf-. 由某人收益并负风险on ones account and risk||for ones account and risk
S9\_ODv v+\&8)W= W}^X;f )wT@`p"4 由某人负担for ones account||for account of one
G,o5JL"t a6Zg~>vX '0ks`a4q z{;~$." 按某人指示||列入某人帐户by order and for account of one
Owd{; )?d(7d-l rnNB!T N{kp^Byim0 列入5月份帐目for May account
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"; MKiP3kt8 ULT,>S6r 编入某中帐项下to pass to the account of||to place to the account of
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x GN0s`'#"3% mCb1^Y 寄出清算书to send in an account||to send in render an account
QVT|6znw 'tJb(X!]q >~+qU&'2 P:8qmDXo 支票薄cheque book
#{f%b,.yxt "+dByaY bf4QW JZD G!<-9HA5 支票陈票人cheque drawer
1@}s: [N=v=J9 /TEE<\" q0sdL86 持票人cheque holder
UiE 1TD{ ",,W1]"% h85kQ^% tDWoQ&z2t_ 不记名支票cheque to bearer||bearer cheque
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4QZ|e{t _48@o^{ V'M#."Of/ 记名支票||认人支票cheque to order
bI?uV;m> $:}sm0; p uOAt `zoC++hx 到期支票antedated cheque
BJ*8mKi h ;${_eab] ehTRw8"R qK-\`m 未到期支票postdated cheque
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S 保付支票certified cheque
~q,Wj!>Ob opIbs7k- g3*J3I-O Y'U]!c9 未获兑现支票,退票returned cheque
(dnaT-M3 7=`_UqCV 3uy^o aH'=k?Of; 横线支票crossed cheque
[}Z!hq @Wl2E.)K; 4?',E ddo [~5<['G 普通横线general crossing
[AN= G!r WB|N)3-1 AAc*\K *-,jIaL; 特别横线special crossing
I7]qTS[vg 2]'cj j21>\K!p ,sZ)@?e 空白支票blank cheque
%pUA$oUt s$ZKd Xf6\{ ,8&ND864v 失效支票,过期支票stale cheque
["BD,mB zL=PxFw0 f\X7h6k8{ (X/dP ~ 普通支票open cheque
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EXizRL-9o &'"dYZj{ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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b:e |'!9mvt= 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
/7&WFCc)( nq 9{{oe n _eN|m?@ [WUd9fUL 支票换现金||兑现to cash a cheque
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K)= / TAza9a 清理票款to clear a cheque
tE"IE$$1 RCY}JH>} 19*D*dkBR k~=W1R% 保证兑现to certify a cheque
i/j eb*d0 6g 5Lf) yG eeCrHt4; qK,PuD7i" 填写支票数额to fill up a cheque
7CSd}@71\ EeDK ^W8N UhbGU G SGUZ'} 支票上划线to cross a cheque
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.;}tC fa2hQJ02 开发支票to make out a cheque
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0LQ W3y9>]{x^ 签发支票,开立支票to draw a cheque||to issue a cheque
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/*Z5p 2SJ|$VsLaE !w{(}n2Wq 透支支票to overdraw a cheque
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a]XO^ Xr]<v%,C 背书支票to endorse a cheque
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\y1$w 9IJc9Sv( N6w!V]b !d{Ijs'T 请付票款||清付票款to pay a cheque||to honour a cheque
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<<me4 支票退票to dishonour a cheque
f_;6uCCO hs?cV)hDS gF~#M1!! +.IncY8C$ 拒付支票to refuse a cheque
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$[ 拒付支票to stop payment of a cheque
p$}1V2h; YTV|]xpR DUWSY?^c r9whW;"q 提示要求付款to present for payment
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(|3\v aJSBG|IC k*!f@ M 见票即付持票人payable to bearer
{7+y56[yu (x/xqDpmBS v|GDPq 'FwNQz zt 支付指定人payable to order
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fe+2U|y 已过期||无效out of date||stale
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!z|a+{ 请给出票人R/D||refer to drawer
,&0iFUwN_ on)$y&lu OuwEO s#%P9A 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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i3U_G^8 S|/Za".Gr M}qrF~ 文字与数字不一致words and figures differ
cB|Rj}40v `xie/ 5<mGG;F %TS8 9/ 支票
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mH5[(? 时间已过account closed
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v)-:0f QRAw# 更改处应加盖印章alterations require initials
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CyV(+KBe_ 时间已过effects not cleared
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f1TYQ?e 停止付款payment stopped
l_0/g^( uH=^ILN. UY`U[# 9t o2V 支票毁损cheque mutilated
Y0ouLUlI LL7un_EC w5R?9"d@ ^K`Vqo 汇款||寄钱to remit||to send money
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B 寄票供取款||支票支付to send a cheque for payment
{>8u/ hH*/[|z tk~<tqMq 2kV{|`1 寄款人a remitter
ZG bY EViQB.3w\ +Qo]'xKr e'L$g-;>4b 收款人a remittee
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Vj 国外汇票foreign Bill
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59'K 国内汇票inland Bill
E!}~j VFjNrngl V{+5Fas^l mmx;Vt$i 跟单汇票documentary bill
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eH gaa;PX ^7$V>| 空头汇票accommodation bill
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3d U?sio%`( 原始汇票original bill
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CHo(:A.U> :bBMy\(u 改写||换新票据renewed bill
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{ w"v `(6g87h ewD=(y r (cLcY%$ 即期汇票sight bill||bill on demand
Bgy?k K2[ pJ;4rrSK <$ oI ed6eC8@ …days after date||…days after date…日后付款
f )K(la^' OZed+t= ?> 7SZiC` :jUu_s} …months after date||…months after date…月后付款
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<`Q 3D*vNVI g?=|kp u{dI[?@ 见票后…日付款…days after sight||…days sight
DgB]y6~KXl PShluhY oA'LQ !3 j@gi2 见票后…月付款…months after sight||…months sight
E,g5[s@ lhRo+X#G Y,;$RV@g ((T0zQ7= 同组票据set of bills
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~ 单张汇票sola of exchange||sole of exchange
G"&yE.E5 x8q3 Njr A(dWAe, )|SmB YV 远期汇票usance bill||bill at usance
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f~{@(g&Gl 长期汇票long bill
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vtY._ s)<^YASg Z+ ?V10$ 短期汇票short bill
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逾期汇票overdue bill
eO?.8OM-a u(92y]3, X;D"}X4(E Pm*N!:u 宽限日期days of grace
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Cbt(nmr tF@hH}{; /y~ "n4CK~ 5\6S5JyIL 电汇telegraphic transfer (T.T)
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邮汇postal order||postal note (Am.)||post office order||money order
)n&@`>vm z%cpV{Nu 6IyD7PQ zld[uhc> 本票promissory note (P/N)
4?3*%_bDJ, 6)B6c. 5o q\f Z Q >PD*)Uq& 押汇负责书||押汇保证书letter of hypothecation
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Tc q 副保||抵押品||付属担保物collateral security
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Y< 担保书trust receipt||letter of indemnity
L-}6}5[ NWt `X! nn0`A3 M-Tjp'=* 承兑||认付acceptance
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~mi $%3"@$ 单张承兑general acceptance
{"([p L {M.OOEcIp 0F495'*A S3G9/ 有条件承兑qualified acceptance
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^H :E>"z6H 附条件认付conditional acceptance
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W{vF| 部分认付partial acceptance
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