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。
ap|7./yg 会计报表statement of account
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']iE 1=LI))nV Q}ebw >y&Db 往来帐目account current
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]|NwC< E/x2LYH 现在往来帐||存款额current accout
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14 s7j#Yg r![RRa^ 销货帐account sales
Z^t" !oY {2u#Q7]| 6J/"1_ Q'?{_ 共同计算帐项joint account
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|+ ?^TjG)e7 R7~H}>uaF 未决帐项outstanding account
zY?GO"U" Oc\Bu6F "[f"h cYBv}ylw}R 贷方帐项credit account||creditor account
a.P7O!2Lp _-^bAr`z C.SGm q ld2<W 借方帐项debit account||debtor account
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;wfp>El x!6&)T?!n S $wx>715 应付帐||应付未付帐account payable
q5X\wz2N !Jh/M^ _Wcr'*7 =`VA_xVu 应收帐||应收未收帐account receivable
H(qDQqJHYy foh>8/AL/ sW/^82(dM CV/ei,=9 新交易||新帐new account
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&z /I[?TsXp Jw%0t'0Zi 未决帐||老帐old account
qU!*QZ^y& #$h~QBg 3GEI) ! &\(p<TF 现金帐cash account
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D{hsa D ff0$06Nq SKT f=rY 流水帐running account
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xX~k 暂记帐||未定帐suspense account
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过期帐||延滞帐overdue account||pastdue account
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+^l 杂项帐户sundry account
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q 详细帐单||明细表detail account
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FHuA w6C0]vh l7G&[\~ 呆帐bad account
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6?-vj2, #KA,=J 会计项目title of account
H38ODWO3 }S{#DgZ@X &WW|! 6 ?C#=Q6 会计薄||帐薄account-book
"b&[W$e ?m3,e&pB5 h-B&m:gD_U _tE`W96
J 营业报告书||损益计算表account of budiness||business report
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ATQg 借贷细帐||交验帐account rendered
#DMt<1#: 2BA'Zu` ?#|Y'%a" gC-3ghmgS 明细帐account stated
UR')) 1n a4gJ-FE %X(iAoxbj `9;:mR $ 与…银行开立一户头to open an account with
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+H0+omj X) lz BM [d="94Ab mfHZGk[[ 与…银行建立交易to keep account with
8^26g3 O)g\/uRy OZ2gIK tHezS~t_ 继续记帐to keep account
RY=B>398: gkDyWZG B Q/EHvb] xij`Mr 与…有交易to have an account with
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o[ (=n {LMa pWY $aI 作成会计帐||有往来帐项to make out an account with
x9UF fi*@m,- F91'5D,u0 GAK!qLy9 清算||清理债务to make up an account
n&V \s0 .(T*mk*> pSM\(kVKa 9ohaU 清洁帐目||与…停止交易to close ones account with
'CiV=&3/ @J"Gn-f~ 6CoDn(+z e nsou!l 结帐to close an account
7`113`1 |G^w2"D_Z iYwzdW1 EqW/Wxv7b 清理未付款to ask an account||to demand an account
'!8'Xo@Go3 J&mZsa)4 neN #Mo'A '6Lw<#It 结清差额to balance the account with
~\;s}Fv. <Co\?h/< +6dq+8msF p%;n4*b2 清算to settle an account||to liquidate an account||to square an account
b^WTX ~4e4Gyx c @w?y;W!a> J9+<9g4-t 审查帐目||监查帐目to audit an account
~?l>QP|o >)E{Hs 8_yhV{ \]bAXa{ p 检查帐目to examine an account
0)=U:y. @3T)J,f b#XY.+ *0 3[*E>:)qh 转入A的帐户to charge the amount to As account
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rc. 以计帐方式付款to pay on account
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% # 代理某人||为某人on ones account||on account of one
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F^La\cZ*' 为自己计算||独立帐目on ones own account
:=CRsQAn hq.XO=0" k M`1pze_A Ft} h&aYP 由某人收益并负风险on ones account and risk||for ones account and risk
zh{:zT)(1 S5a?KU ((Jiv=% >P-{2
a,4 由某人负担for ones account||for account of one
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o J0%e6{C1 S.^/Cl;aj sr|afqjXD 按某人指示||列入某人帐户by order and for account of one
()Cw;N{E o \r6iO m :M=De o3=2`BvJ 列入5月份帐目for May account
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LV 5;:P^[cH9 编入某中帐项下to pass to the account of||to place to the account of
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bn<Y OE{PP9eh 寄出清算书to send in an account||to send in render an account
!:zWhu, 9/LnO'&- A9:dHOmT^U f`^\v 支票薄cheque book
?G|*=-8 c)5d-3" @'D ,T^I p|q} z / 支票陈票人cheque drawer
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mrc% 6Ri # Vq"Cf 持票人cheque holder
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V$ |mHxkd Ei$@)qS/ 不记名支票cheque to bearer||bearer cheque
S(&]?! +?&|p0 n"Gow/-; n91@{U)QJ3 记名支票||认人支票cheque to order
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/@ Hea76P5$P+ X{-@3tG<r 到期支票antedated cheque
I7[F,xci $>Mqo W)OoHpdw (hb\1wZ 未到期支票postdated cheque
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s\Zp/-Q 保付支票certified cheque
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Bf X~#jx(0_ 7y/Pch -_4ZT^.Lna 未获兑现支票,退票returned cheque
2u=Nb0 M8,_E\* )9PP3" I r/ G6O 横线支票crossed cheque
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s6 V? l7p*::(9 普通横线general crossing
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zZ 特别横线special crossing
@C=Dk CSBk Mu~DB:Y9e s/"l ?d 空白支票blank cheque
fNh0?/3) @71n{9 ;FI"N@z i#RT4}l"a 失效支票,过期支票stale cheque
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T= a2vZ' 普通支票open cheque
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\) 3u tJlD B0&W wa: g6wL\g{29 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
chQCl3&e^ "T?hIX/p_ $QbaPmHW ZB|
y 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
VuiK5?m 1(;_1@P DNu^4#r :I)WSXP9h 支票换现金||兑现to cash a cheque
jJ B+UF= 42If/N? /xu#ZZ?8F_ >3J?O96|f 清理票款to clear a cheque
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7^PTgcO *$4 EXwt' bL)7/E 保证兑现to certify a cheque
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^MF3 q!sazVaDp RdtF5#\z m&36$>r= 填写支票数额to fill up a cheque
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?_ ohod)8 支票上划线to cross a cheque
~53uUT|B SBNeN] oOj7y>Nm "G+g(?N]j 开发支票to make out a cheque
SMMsXH jEkO#xI +wwb+aG6{ uq~Z 签发支票,开立支票to draw a cheque||to issue a cheque
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Zb!| X5V8w4NN >&mNC\PA 透支支票to overdraw a cheque
Y<"BhE RF,[1O-\O e{*-_j"I AxbQN.E 背书支票to endorse a cheque
h:J0d~u n&4 4Acs[ ^V1iOf: i 1{Lx) 请付票款||清付票款to pay a cheque||to honour a cheque
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B bJ$6[H-: KO ~_ 支票退票to dishonour a cheque
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_ pel{ ;r hS?pc<~`# zOEdFU{x 拒付支票to refuse a cheque
VD,p<u{r HoTg7/iK |6ZH+6[ VX;br1$X 拒付支票to stop payment of a cheque
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@nrj`. 3.c0PRZ gHB*u!w7Z 提示要求付款to present for payment
V5ySOgzw, a&?SRC'x Q^|ZoJS HVq02 Z 见票即付持票人payable to bearer
!b=jD;< Q"@x,8xW {`Jr$*; T@S\:P 支付指定人payable to order
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eg GmONhh(k 已过期||无效out of date||stale
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n B5 :X )37 .H^7 pKnM= N1f 请给出票人R/D||refer to drawer
EGY'a*]cU ~$bkWb*RJ hJ>Kfm -$;
h+9BO 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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Qz_,vTk P_ [A U@6bH@v5 06Irx^n 文字与数字不一致words and figures differ
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PphvD v}Gpw6 HkP')= sa 支票
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BkH- d z 时间已过account closed
{DI`HB[ "<e<0:: :skNEY]. o/;kzi 更改处应加盖印章alterations require initials
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tfSY(cXg'T 时间已过effects not cleared
(eG9b pqr <3 b|Sk:T [32]wgw+{1 THQd`Lj 停止付款payment stopped
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J+y5at 支票毁损cheque mutilated
Mdj?;'Yv HFtl4P F7FUoew< ,t2yw 汇款||寄钱to remit||to send money
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]Hh 寄票供取款||支票支付to send a cheque for payment
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qPC z]^u@]@NC 寄款人a remitter
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NE6 .nN>Ipv d4 Hpe> :RxWHh3O 收款人a remittee
jHU5>Gt-} Gr&)5hm$ \!+#9sq0 i;CVgdQ8 国外汇票foreign Bill
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hD6Z P,QI-, d*Wg>8| 国内汇票inland Bill
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y4 oy;g;dtq 跟单汇票documentary bill
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E# !xIK<H{* 空头汇票accommodation bill
-$x5[6bN ".Z1CBM( ;cFlZGw 6*{sZMG 原始汇票original bill
VV$$t;R/ S4salpz B@8M2Pl 4YT d 改写||换新票据renewed bill
!"G|y4O 5>S<9A|Q &f;<[_QI= ,4OH9-Q1 即期汇票sight bill||bill on demand
[}GPo0GY y3,'1^lA PQ#zF&gL9t zL%ruWNG …days after date||…days after date…日后付款
Z [aKic IwTAM9n w[/_ o,R \qo}}I>e …months after date||…months after date…月后付款
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sS? jNC@b>E?~ (oUh:w.]Gw 见票后…日付款…days after sight||…days sight
.!B>pp(9 ~+HZQv3Y ) ]y^RrD w]%|^: 见票后…月付款…months after sight||…months sight
mF6 U{= I?z*.yA* /}ADV2sF BM }{};p6 同组票据set of bills
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)4aIa Gy3t #guq/g$ 单张汇票sola of exchange||sole of exchange
Q!T+Jc9N #C`IfP./ 0wA?.~ L l>J>?b=x"[ 远期汇票usance bill||bill at usance
CZ~%qPwDw "UVqHW1%K 3[a&|!Yw s (hJ * 长期汇票long bill
CkHifmc(u- 0o>l+c `El)uTnuZ[ SXJ]()L?[v 短期汇票short bill
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$z3 'A#bBn,| 逾期汇票overdue bill
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n;w&}g 宽限日期days of grace
=_@Q+N*]|( 0c,)T1NG > Vlka+$4! 4b}94e@(N 电汇telegraphic transfer (T.T)
$yi[wwf4 XSv)=]{ 03$lg DQ iDdmr32E 邮汇postal order||postal note (Am.)||post office order||money order
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s~m?! ,xzSFs>2 vp_$Ft-R 本票promissory note (P/N)
Fb^Ae6/i GQvJj4LJp 8K;wX%_, [? 1m6u; 押汇负责书||押汇保证书letter of hypothecation
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MHm8OB7 t)62_nu aP}%&{iC* 副保||抵押品||付属担保物collateral security
N =0R6{' UomO^P gT=RJB F VVpyB| 担保书trust receipt||letter of indemnity
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QKlvmI" 承兑||认付acceptance
efnj5|JSV }2;{}J >.}ewz&9o $(PWN6{\r^ 单张承兑general acceptance
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2TZ+R7B? 'aAay*1 有条件承兑qualified acceptance
{R{Io| LqOjVQxz OD~TWT_ /U1 jCLR' 附条件认付conditional acceptance
e|~s'{3 /EXubU73 uV'w0`$y o@! !I w 部分认付partial acceptance
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