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。
qs!>tw 会计报表statement of account
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'S# h`?y2?O _qY`KP" tCZpfZ@+= 往来帐目account current
M'\pkzx pNp^q/-yB J#6LSD@(O ;c>>$lr 现在往来帐||存款额current accout
<9@&oN+T `0yb?Nk `: R]CZw;zS_ sL)Rg(rkx 销货帐account sales
o*%3[HmV ]dd[WHA oz%h)#; LkaG8#m1R 共同计算帐项joint account
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5; mYX56,b}5 未决帐项outstanding account
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qbN BiA>QQ pAENXC\, "\`>2 贷方帐项credit account||creditor account
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^[en3aQ DeA @0HOxh 借方帐项debit account||debtor account
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q4_** 9#u }^t bKYY{V55 应付帐||应付未付帐account payable
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jUYF.K& 8,=G1c 应收帐||应收未收帐account receivable
*0O<bm _~ v-:w h:f;mn?x K~USK?Q% 新交易||新帐new account
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} AQ-mE9>P w.tW=z5 未决帐||老帐old account
-=}b;Kf- r9?o$=T p[u4, XHy? 现金帐cash account
{-Yee[d<? T\jAk+$Jo gTnS[ (JWv *p 流水帐running account
7iP5T t{~@I Z^<Sj5}6 6Hda]y 暂记帐||未定帐suspense account
{ZG:M}ieN $1~c_<DN O5O.><RP jSB'>m] 过期帐||延滞帐overdue account||pastdue account
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'kw"I 杂项帐户sundry account
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zb>;?et;) 0F1u W>D1 `T=1<Tw c 详细帐单||明细表detail account
#J\s%60pt |f<9miNu b) Ux3PB +ZX.1[O 呆帐bad account
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f 会计项目title of account
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] e]+7DE lr0M<5d=p J]dW1boT@ 会计薄||帐薄account-book
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<` "ct58Y@ -n-Z/5~ X `4skwvS= 营业报告书||损益计算表account of budiness||business report
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借贷细帐||交验帐account rendered
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jC4O` 明细帐account stated
]=|P<F q=+wI"[ 0X#+#[W AJdp6@O+ 与…银行开立一户头to open an account with
m2Q$+p@ \+9;!VWhl Bh,Q8%\6 NZP7r;u 与…银行建立交易to keep account with
@+E7w6>% z>p]/Sa AX K95eS ?^. Pt 继续记帐to keep account
a MsJO*;> #Skj#)I" "|hlDe< /S[?{Q A 与…有交易to have an account with
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作成会计帐||有往来帐项to make out an account with
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UBIIo'u ^N{k6>; 清算||清理债务to make up an account
gvlFumg2 C/)`<b( OT@yPG DN<M?u] 清洁帐目||与…停止交易to close ones account with
qX?[mdCHZ lC4PKmno ^7^2D2[ 2lo:a{}j 结帐to close an account
TL@mM cWM: ]Zk}ZG>6 >jKjh!`)!e 清理未付款to ask an account||to demand an account
tgB=vIw?3 z37Z%^ 7@3sUA_Go g>T 结清差额to balance the account with
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8i[LR#D) 清算to settle an account||to liquidate an account||to square an account
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h9I 5k~\or 5_ GXYj+ qJ 审查帐目||监查帐目to audit an account
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v}JV&: Wn~ZA# B\0t&dai|' )qd={ 检查帐目to examine an account
mLaCkn LihdZ ) }LQ\a8]< w5(yCyNp~ 转入A的帐户to charge the amount to As account
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tD4I> 以计帐方式付款to pay on account
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D,'l nALnB1 snq;:n! 代理某人||为某人on ones account||on account of one
-=sf}4A UFf,+4q Y;g% e3nu xEC2@J 为自己计算||独立帐目on ones own account
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;wf3 由某人收益并负风险on ones account and risk||for ones account and risk
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YjI :*cHA 由某人负担for ones account||for account of one
Y$+QNi k}s+ca!B b}}y=zO|$ om>VQ3 按某人指示||列入某人帐户by order and for account of one
9t0Cj/w} 6%UY1Q.? zQ<88E&&Xs PT05DH 列入5月份帐目for May account
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# )$h-ZYc cd+^=esSO 编入某中帐项下to pass to the account of||to place to the account of
Z)5klg$c k,lqT>C AA2ui% bM5CDzH(#X 寄出清算书to send in an account||to send in render an account
#4N >d~ w?S8@|MK VfRs[3Q *_#&"(P 支票薄cheque book
Rf?%Tv0\ 1\IZcJ { >Zo-wYG ng
9NE8F 支票陈票人cheque drawer
[aHlu[, Yw1Y-M 5Xj|:qz<( 8yvJ`eL- 持票人cheque holder
(rIXbekgB $bFgsy*N2 ET3,9+Gj R}hlDJ/m- 不记名支票cheque to bearer||bearer cheque
jceHKl I:HV6_/^-G RyE_|]I62u XHZLWh"gS 记名支票||认人支票cheque to order
w a2~C [ \QiqcD9Y 0f{IE@-b @BXaA0F4 到期支票antedated cheque
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b5g"g s<,"Hsh^CR .T{U^0 ) C`pan /t 未到期支票postdated cheque
418gcg6) Rd0?zEKV T%w(P ^qk *5^ze+: 保付支票certified cheque
sI$:V7/! 7F~xq#Wi# \wTW?>oZ g{]e j 未获兑现支票,退票returned cheque
;=#qHo9k1% pIL`WE1' S`4e@Z$ $:P[v+Uy 横线支票crossed cheque
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noFh p ,d5ia4\K jD<9=B(g 普通横线general crossing
27$\sG|g g*^wF?t'T X+\0%| JLt{f=`%F 特别横线special crossing
m[{nm95QZ K:C+/O H_v/}DEG cz$c)It 空白支票blank cheque
@i;L Za dr}O+7_7%- g\E .
_ab< O'Vh{JHf 失效支票,过期支票stale cheque
3KbUHSx e$gaE</ 65 NWX8f} oVAOGHE 普通支票open cheque
N.kuE=X }x>}:"P;W }Z<D^Z~w AN50P!FZW 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
Z{Lmd`<w`j 8.6no Z1E`I89< Tq_1wX'\ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
yOn H&Jj )cfp(16 ,K"r:)\ }?\#_BCjx( 支票换现金||兑现to cash a cheque
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Nn~tb2\vk T<w*dX7F0K 清理票款to clear a cheque
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_ ZdJVs/33Vn )m$1al *rujdQf 保证兑现to certify a cheque
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!;BZ# tF& A=\'r<: BVwRPt 填写支票数额to fill up a cheque
Fj4l %= nA{ncTg1\ >n@>h$] w>1l@%Uo 支票上划线to cross a cheque
==r? g~i''lng fD]An< HZ[68T[8b 开发支票to make out a cheque
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_YV{ 签发支票,开立支票to draw a cheque||to issue a cheque
~ ]m@k'n d6Q :{!Sd" \6nQ-S_ |yId6v 透支支票to overdraw a cheque
kOlI?wc ZipK;!9by <*b]JY V@ 9>}(]T 背书支票to endorse a cheque
.yHHogbt OmoplJ+ {U+9,6.` c=jTs+h' 请付票款||清付票款to pay a cheque||to honour a cheque
H8=vQy <W^XSk `,8R~-GPD S{`!9Pii 支票退票to dishonour a cheque
D{Jc+Q$ }y-AoG cE_Xo.:Y, !@]h@MC$7 拒付支票to refuse a cheque
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RW64 d/-]y:`f` 拒付支票to stop payment of a cheque
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+lf@O&w 提示要求付款to present for payment
.ON$vn7 MIMPJXT#. 9O0 EssUyF-jwU 见票即付持票人payable to bearer
BR0p0% szM=U$jKq 3vvFF]D5k +XaO?F[c 支付指定人payable to order
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JNb (^@;`8Dy8 已过期||无效out of date||stale
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^G 3Jk?)Dy 请给出票人R/D||refer to drawer
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a<|CcUGU 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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V] =jd=Qs IL 文字与数字不一致words and figures differ
Dm`U|<o DuC u6j G QB^ `5 v51TpH 支票
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#p9z#kin 时间已过account closed
:R?| 2l :@4>}k* x`|tT%q@l )^'B:ic 更改处应加盖印章alterations require initials
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l$_+WC*wp 时间已过effects not cleared
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X(xa kAF}*&Kzd~ L"^366M! hy`)]>9z~ 停止付款payment stopped
7|eSvC aiX;D/t? F>-@LOqHy )aA9z(x 支票毁损cheque mutilated
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Rie[ qN,FX#DP 汇款||寄钱to remit||to send money
9PfU'm|h ZJ}LnPr &``oZvuB %[CM;|?B4 寄票供取款||支票支付to send a cheque for payment
>u#VHaB Y/I6.K3 Gbm_xEPC \osQwGPV 寄款人a remitter
hBSJEP iBW6<2@oZF =sVt8FWGY .`#R%4Xl 收款人a remittee
Gv3Fg[MA@c LsZ!':LN "LaX_0t) +\$|L+@Z 国外汇票foreign Bill
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lO [)0 k} *pUV-^uo 国内汇票inland Bill
fhWD>;%F% :%oj'm44! O7*i;$!R ~*]`XL.- 跟单汇票documentary bill
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W$} .TS=[WGMS ]+7c1MB(5 空头汇票accommodation bill
r:rJv ryLNMh &V{,D))6[ YEoT_>A$dB 原始汇票original bill
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xTJ5VgG X_@@v|UF ~y^lNgujO 改写||换新票据renewed bill
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.<Y]m %"fKZ lc#zS_ 即期汇票sight bill||bill on demand
nQ3goVRFP M 7$4KFNp -RDs{c`y%N 0J</`/g H …days after date||…days after date…日后付款
ID+k`nP )B4c;O4t rL"k-5>fd ^ w1R"qE"m …months after date||…months after date…月后付款
6^u(PzlA|~ s\R?@ shZ<j7gqI HNT8~s.2 见票后…日付款…days after sight||…days sight
dF]8>jBOL E NjD~ S aC 0Jfo 2MeavTr 见票后…月付款…months after sight||…months sight
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Ulo; #P kn|l 3+ 3vD,hL`& ^k##a-t<_> 同组票据set of bills
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x2Q4E 单张汇票sola of exchange||sole of exchange
nP31jm+A ^u,x~nPXg [.,6~=}vP HpAZ{P7 远期汇票usance bill||bill at usance
|_m;@.44?U 3zHiu*2/! S}O\<6& iK:]Q8b 长期汇票long bill
B35f5m7r (B#|3o T,>e\ JqZ5DjI: 短期汇票short bill
&nProzC SiT &p `I$A;OPK7 `_i-BdW 逾期汇票overdue bill
`<d>C}9 hBu=40K VRt*!v<") )`-]nMc 宽限日期days of grace
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,1k 电汇telegraphic transfer (T.T)
_3S{n=9 v2V1&- P0=F9`3wb kpu^:N& 邮汇postal order||postal note (Am.)||post office order||money order
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*4XYu nj$K4_ 3>6o=7/PU 本票promissory note (P/N)
-C+vmY*@ kz^G.5n T\>=o] }o4Cd$,8 押汇负责书||押汇保证书letter of hypothecation
_#:1Axx1 9iE66N>z aJ5R0Y, M&dtXG8<^ 副保||抵押品||付属担保物collateral security
#UQ[8e Xc^~|%+ n6f|,D!? tDo0Q/` 担保书trust receipt||letter of indemnity
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