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。
:`oYD 会计报表statement of account
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(} 往来帐目account current
ZZ?=^g `ag>4?7? }B}?q V UiF ?Nx~ 现在往来帐||存款额current accout
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~ 销货帐account sales
Cc/?-0a2! 3*XX@>|o d%5QEVV vsHY; [ 共同计算帐项joint account
w\s$ WE68a!6 Y <Ta2H A)s 未决帐项outstanding account
)^L+iht l`fjz-eE D_(xhM ZrXvR`bsw 贷方帐项credit account||creditor account
fqFE GyeNr %/-Z1Nv*# l[L\|hv'n xgnt)&7T 借方帐项debit account||debtor account
Z/6B[,V ~z%K9YcyU O=u.PRNT8 |j<b? 应付帐||应付未付帐account payable
E(>RmPP=7 ub0]nov #&5m=q$EI (X QgOR# 应收帐||应收未收帐account receivable
=H3 JRRS ,]42v? ?4(uwXp 0;} 9XZ 新交易||新帐new account
srO{Ci0 v-2.OS<o d]$z&E `lqMifD 未决帐||老帐old account
f[!N]* \y"!`.E7\d Cd"O'<^Sb =>n:\_*M 现金帐cash account
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l!NQ 流水帐running account
`oXUVr a>(LFpVk} +_3>T''_ z2A7:[ 暂记帐||未定帐suspense account
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iU 过期帐||延滞帐overdue account||pastdue account
-r_z,h| 4%aODr8 #]q<fhJhr$ :S{[^-" 杂项帐户sundry account
/E@LnKe %o.{h =X2 Ieb r>eOq[z 详细帐单||明细表detail account
{UT^pIP\ M%/ML=eLi q]`XUGC 6,ylkf3 呆帐bad account
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.bxx TWK(vEDM 8Tyf#`'I bT@3fuL4 会计项目title of account
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* 9mIq9rQ|* 会计薄||帐薄account-book
W1w)SS -^Baxkq(YM J'sVT{@GS -e3m!h 营业报告书||损益计算表account of budiness||business report
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Ztq_* Fl uZ&,tH/ _8)9I?jH 借贷细帐||交验帐account rendered
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@u1 T+8F'9i` 9?:SxI;v w4<RV:Vmt 明细帐account stated
\/p\QT@mm Q|rrbx b Z,.*!S=?h .Vj;[p8 与…银行开立一户头to open an account with
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Ud 与…银行建立交易to keep account with
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R iCa ]O3[Te 继续记帐to keep account
ExqI=k`Zs Xhe2 5 sa36=:5x- ;,}tXz 与…有交易to have an account with
k%?wNk> &Y;z[+(P M$d DExd~ q%i2'yE 作成会计帐||有往来帐项to make out an account with
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C @iD% 清算||清理债务to make up an account
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ok2Xw 清洁帐目||与…停止交易to close ones account with
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1: id8a#&t] 结帐to close an account
H.qp~-n |Tuk9d4] sc\4.Ux%Q N%'=el4L 清理未付款to ask an account||to demand an account
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KC :jKDM Z.Z+cFi 结清差额to balance the account with
.e%PK[o RR>Q$K (dv Cejc^p fFudoIC 清算to settle an account||to liquidate an account||to square an account
Xs$k6C3 dp\pkx7 l'n"iQ!G a^t#kdT 审查帐目||监查帐目to audit an account
k;/U6,LQ* xH#R_ hdJW#,xq V6)\;c 检查帐目to examine an account
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&>PN,q> #G%[4.$n. }"BXqh"\` 转入A的帐户to charge the amount to As account
*oqQ=#\ i7v> 9p7 9E~=/Q= ohklLZoZ 以计帐方式付款to pay on account
c,-3+b gZF-zhnC Rqu_[M o5)lTVQ~~ 代理某人||为某人on ones account||on account of one
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Mq P E9JxntX 为自己计算||独立帐目on ones own account
*f{\ze@5= ' ^L|}e #e:cB' f Ey7SQb 由某人收益并负风险on ones account and risk||for ones account and risk
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X<{kf-GP Y@N-q +Z99x# 由某人负担for ones account||for account of one
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= mDZ/Kp{ 按某人指示||列入某人帐户by order and for account of one
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rmlM#u r&6X|2@ 列入5月份帐目for May account
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/o1a't; MHNuA,cz ^ z!g3 6 z(7l 编入某中帐项下to pass to the account of||to place to the account of
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}Fs;sfH ;Qe-y|> eU/o I} A 寄出清算书to send in an account||to send in render an account
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P YX. 5DB4 vh 支票薄cheque book
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B{,c 2ZUI~:U Z rD^ b{]E3 支票陈票人cheque drawer
2Iv&XxSo aTXmF1_n mk*r^k`a o%Ubn* 持票人cheque holder
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]( 不记名支票cheque to bearer||bearer cheque
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UYOveQ; r:rM~`` l;F\s&^ 记名支票||认人支票cheque to order
Fl8*dXG& 8<0~j 1{%3OG^' Z9S5rPHEL 到期支票antedated cheque
f7&53yZF ,v^A;,q (x)}k&B; ::goqajV 未到期支票postdated cheque
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bV] lk/T|0]) 保付支票certified cheque
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Vcj 未获兑现支票,退票returned cheque
Ufw_GYxan Hsdcv~Xr;l ZwzN=03T dUvgFOy|P 横线支票crossed cheque
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LgE.n q7#4e?1 普通横线general crossing
VWLqJd>tr1 P]A~:Lj W%&gvZre. p+.xye U( 特别横线special crossing
]S2F9 6y0CEly>3# *(+*tjcWa t ZL|;K 空白支票blank cheque
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@ y"I8^CA 7M.TLV!f] r$Tu``z \ 失效支票,过期支票stale cheque
xGkc_ 6P$jMjs JLz.lk*. Vb57B.I 普通支票open cheque
)i^+=TZ q YqQAogyh 7QXp\<7 U,g)N[| 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
S!Bnz(z cVYPPal y$,j'B:;4m }VU7wMk 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
qx'F9I HKXtS>7d hy}n&h L> \/%x>Wx 支票换现金||兑现to cash a cheque
^[=1J p=T6Ix'_2e N5F+h94z] yhsbso,5 a 清理票款to clear a cheque
XS_Ib\-50 (>,}C/-UG 4qKMnYR qmF+@R&^i 保证兑现to certify a cheque
b~td^ gw^X - Z,QSbw@,7 P3_&( 填写支票数额to fill up a cheque
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. IKFNu9*"h [+3~wpU(p 支票上划线to cross a cheque
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3-B hmES@^n!_ VthM`~3 开发支票to make out a cheque
aUyJi 3FQXp q6T>y%|FZ , 9"A"p*R 签发支票,开立支票to draw a cheque||to issue a cheque
xN>+!&3%w A5 <T7~U "tUc ( jtkY_ 透支支票to overdraw a cheque
IuOQX} p8X$yv <=gf|( <;q)V%IUz 背书支票to endorse a cheque
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3F\UEpQ #(dERET* |W;EPQ+< 请付票款||清付票款to pay a cheque||to honour a cheque
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n %<p +l@+e_> 支票退票to dishonour a cheque
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:FzSD W<OO:B.ty 9 Xx4,#? 拒付支票to refuse a cheque
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(. 拒付支票to stop payment of a cheque
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V 提示要求付款to present for payment
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EcmS#> ("rIz8b Fwfe5`9' 90]{4 ]y; 见票即付持票人payable to bearer
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pS@p *l\vqgv.Z 支付指定人payable to order
'P,F)*kh V[BlT|t #Cz6c%yK jHWJpm( 已过期||无效out of date||stale
,';+A{aV sow/JLlbC i4*!t.eI zFk@Y 请给出票人R/D||refer to drawer
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5!`8 (!&g (l; )bPF@'rF2 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
8L}N,6gC4_ k%v/&ojI !kg)8 4C[ !B\[Q$ 文字与数字不一致words and figures differ
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dAB,: qnZ`]? 支票
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p; ZEz<M 时间已过account closed
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更改处应加盖印章alterations require initials
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8E!I9z 时间已过effects not cleared
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.lRA 4';]fmf@[i ;ckv$S[p 停止付款payment stopped
"rA:;ntz WxS=Aip' K!9rH>`\ Z0 e+CEzq 支票毁损cheque mutilated
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rNOw_ 汇款||寄钱to remit||to send money
T7.u7@V2 4l?98 ]41G!'E= 1% )M-io 寄票供取款||支票支付to send a cheque for payment
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)7@ 寄款人a remitter
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Vwj|[0k ?mt$c6- 收款人a remittee
GfQP@R" o+O\VNW >~$ S! z~oGd, 国外汇票foreign Bill
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%;FaJ= 国内汇票inland Bill
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qG=p` U<r<$K 跟单汇票documentary bill
ryx<^q _TB\@)\ jq["z<V)x j<+iL]b 空头汇票accommodation bill
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ff^] \FTvN ~pj9_I 原始汇票original bill
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N 9~,eu IHo6& 改写||换新票据renewed bill
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s 即期汇票sight bill||bill on demand
FZA8@J|Q4 3Uag[ms J7QlGm,= ~.x!st} …days after date||…days after date…日后付款
]hvB-R16f jd2Fh):q O:7y-r0i _n}!1(xYa` …months after date||…months after date…月后付款
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N,oB A{6ZEQAh> 见票后…日付款…days after sight||…days sight
$LRFG( XY4s ,(`@ZFp$ J*U(f{Q( 见票后…月付款…months after sight||…months sight
V7[qf " C#I),LE|d{ D}"GrY5 m'qMcCE 同组票据set of bills
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?|hzAF"U N'`*#UI+ 单张汇票sola of exchange||sole of exchange
bY>o%LL- >M1/m=a @6D<D6` ufR | 远期汇票usance bill||bill at usance
`z=MI66Nl D9LwYftZ A:NY:#uC x9_ Lt4 长期汇票long bill
;%jt;Xv9 2hu6 [#Yyw8V#< 5;^8wh( 短期汇票short bill
8Peqm?{5Y5 _+;x4K; "7<4NV@yQ @P.l8|w 逾期汇票overdue bill
1QN]9R0`#7 Qp=uiXs gR( c; Zwt!nh 宽限日期days of grace
.Nf*Yqs0 uyA9`~p=# ?B}>[ ZbGyl}8ua 电汇telegraphic transfer (T.T)
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yw 3Q ]MT 9/%|#b-z =[k9{cVW 邮汇postal order||postal note (Am.)||post office order||money order
]t=># !.J~`Y'd_ cQ8:;-M /d=$,q1 本票promissory note (P/N)
~xJD3Qf o&AUB`.9~ 7uDUZdJy YW}/C wB 押汇负责书||押汇保证书letter of hypothecation
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:qZ^<3+: evs2dz<eA 副保||抵押品||付属担保物collateral security
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@ }F.1j!71L 担保书trust receipt||letter of indemnity
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kS*CG 承兑||认付acceptance
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';Ob Qh[t##I/ 单张承兑general acceptance
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SmGW QCo^#- _SaK]7}m! @bx2= 有条件承兑qualified acceptance
d;^?6V Z~|J"2. '!I?C/49k 1=X=jPwO C 附条件认付conditional acceptance
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k.Fz CQ`(,F3( 部分认付partial acceptance
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