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。
0H.bRk/P+ 会计报表statement of account
*?C8,;=2r .@EzHe ^W |+JO]J#bc B0p;Zh 往来帐目account current
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7\$ b%A 现在往来帐||存款额current accout
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0/f hVT>HER 销货帐account sales
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]\>MDH 共同计算帐项joint account
Y*Ay=@z=y K4E2W9h fhRu- ]5:[6;wS 未决帐项outstanding account
|0>rojMq aO ?KRn hCc%d$wVk p[%~d$JUq 贷方帐项credit account||creditor account
W> Pcj EI +XX5;;IC $Jn.rX0}$ 6Fk[wH7 借方帐项debit account||debtor account
`('Up? 53pfo:1' ,1!Y!,xy fpjFO&ML 应付帐||应付未付帐account payable
4AvIU!0w J8@+)hn KyDd( 'i s(s_v ?k 应收帐||应收未收帐account receivable
+!`$( -`Zk`s|! ;Z;` BGZJ \k6OP 新交易||新帐new account
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, yDe*-N\'W "]'W^Fg 未决帐||老帐old account
tBwPB#:W JlE+CAny Dk")/ ib 2JeEmG9 现金帐cash account
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;8kKR {\VsM#K6 IsFL"Vx 流水帐running account
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*N^.2 暂记帐||未定帐suspense account
v] Xy^7? 6/(Z*L"~6k @}+B%R TC:t!: 过期帐||延滞帐overdue account||pastdue account
f_hG2Sk 7-9HCP bOV]!)o NX]6RZr- 杂项帐户sundry account
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#*n 5:EE%(g9 详细帐单||明细表detail account
xFp9H'j{ Lr"`OzDz 1ahb:Mjv ^*~4[?]S 呆帐bad account
S|IDFDn =_2(S 6~ tf9a- s ,qdZ6bv,]| 会计项目title of account
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W gvP.\,U 会计薄||帐薄account-book
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营业报告书||损益计算表account of budiness||business report
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CI. 2&F H8 OnE~0+ 借贷细帐||交验帐account rendered
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m N$8"X-na ? kAoh#8= 明细帐account stated
;,u7) t@`Sa< SR9M:%dga B :1r;8{j 与…银行开立一户头to open an account with
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{2ec:? FWyfFCK 与…银行建立交易to keep account with
yfe4}0} byj7c( '[[*(4a3 i$'#7U 继续记帐to keep account
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V (R{z3[/u& 与…有交易to have an account with
!f8]gT zN /KCIb:U (_~Dyvo =$vy_UN 作成会计帐||有往来帐项to make out an account with
4p`z%U~=u 0 aiE0b9c )/?s^D$, 4=hz4(5a 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
|f"1I4Kg Kdb:Q0B Jd/XEs?<q CLY>M`%?+p 结帐to close an account
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* Z m9f[nT BQ77n2(@ 清理未付款to ask an account||to demand an account
je~gk6}Y mF]8 I-|1eR+3 <o&\/uO~H 结清差额to balance the account with
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Q}Z%$ j2,w1f}T si>gYO 清算to settle an account||to liquidate an account||to square an account
MG0d&[ WEugm603 F%e5j9X` i@spd5. 审查帐目||监查帐目to audit an account
wE09% eop7=!`-~~ H}&4#CQ'! E@^mlUf 检查帐目to examine an account
\"hP*DJ" FPXB>D' Z "g6z#L& bmGtYv 转入A的帐户to charge the amount to As account
^Dw18gqr=@ _8nT$!\\ (e6KSRh2fF "+KAYsVtU 以计帐方式付款to pay on account
Hqm1[G) Av^<_`L: wDS(zG UG<`m] 代理某人||为某人on ones account||on account of one
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~l>2NY cvl1X" 为自己计算||独立帐目on ones own account
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.</.(7 -axV;+"b 由某人收益并负风险on ones account and risk||for ones account and risk
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Kz:9r 7[u$!.4{* DANndXQLH 由某人负担for ones account||for account of one
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a )MJy ?e+$?8l[3 按某人指示||列入某人帐户by order and for account of one
r:uW(<EP^ b!xm=U 0I@Cx{$ JPfE`NZ 列入5月份帐目for May account
4 Z< sz+Uq]Mn i7(\i2_P &24z`ZS[w6 编入某中帐项下to pass to the account of||to place to the account of
;Q} H'Wg, JqmKD4p i@XFnt n32.W?9 寄出清算书to send in an account||to send in render an account
=)Q0=!%- -6u#:pVpU /*yPy? @:"GgkyDl# 支票薄cheque book
Kp_^ 2V? !~~j&+hK\ LQrm/)4bF5 bP ,_H 支票陈票人cheque drawer
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jB-)/8.qk hPHrq{YZ `Gp!Y 15 ^5yRXC 不记名支票cheque to bearer||bearer cheque
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pe<T /4Lmu+G4 记名支票||认人支票cheque to order
E[RLBO[*n U\Hd?&`9gz ^."HD( pD>^Dfd 到期支票antedated cheque
K2GcU_*t )bGd++2 |ozlaj M%NapK 未到期支票postdated cheque
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&2hB S(f V ,;Z HBFuA.", 保付支票certified cheque
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*B-| !cWnQRIt_F #`0iN+qh KQ x<{-G6 未获兑现支票,退票returned cheque
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i Um$a9S8b& h8yv:}XU* 横线支票crossed cheque
;#$zHR \O7?!i E+&]96*Lby %TJF+; 普通横线general crossing
!I? J^0T ,j ('QvavJ X; gN[ dIo|i,- 特别横线special crossing
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79^on8 k} 空白支票blank cheque
}<wj~f([ +"]'h~W 3o'SY@'W KcB?[ 失效支票,过期支票stale cheque
i`g>Y5 a91Q*X% 3\,TI`^C [)gvP' 普通支票open cheque
f-\l<o( BX),U e;=G|E /N@0qQ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
r[$Qtj Q "gCSbMq(Vq azB~>#H~ VmTk4?V4 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
\~ 'FBvAk6 qR_"aQ7s2 !UUh7'W4u 支票换现金||兑现to cash a cheque
is}Fy>9i MjU>qx:: p Nu13o~ Ze$:-7Czl 清理票款to clear a cheque
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A 保证兑现to certify a cheque
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xuelo0h, U2ANu| =]E1T8| 填写支票数额to fill up a cheque
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i=2+1;K $zCUQthL@ !wrl.A/P 支票上划线to cross a cheque
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*|d 开发支票to make out a cheque
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A dm$:xE": 签发支票,开立支票to draw a cheque||to issue a cheque
dl{3fldb g6W.Gl"5\w l:@.D|(o3 0l_-
透支支票to overdraw a cheque
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|j^ 背书支票to endorse a cheque
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\V ;pB?8Z 5WZLB = 3\@6i' 请付票款||清付票款to pay a cheque||to honour a cheque
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b;` cRg$~rYd d&'6l"${ \W@?revK 支票退票to dishonour a cheque
'ZDa *9nkF 3 oWCQ 1g/mzC rWvJ{-% 拒付支票to refuse a cheque
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WM]\Y )O&$-4gL' q5RLIstQ\ R\+$^G}#6 提示要求付款to present for payment
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a,tP.Xsl 见票即付持票人payable to bearer
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n+i}>3'A 支付指定人payable to order
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已过期||无效out of date||stale
$ `ho+ *LhR$(F( 4v?S`w:6 eeX>SL5'i 请给出票人R/D||refer to drawer
"{:*fI;! kR_[p._ ~p 1y+ N!va12 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
[lJ[kr*7 @rdC/=Y[ :dj@i6 [zfGDMG& 文字与数字不一致words and figures differ
fGfv{4R lwB!ti l{3utQH-=z b13>>'BMB 支票
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X3<K 1/< 时间已过account closed
{{\ce;hN V7EQ4Om:It ,[* ;UR )qv2)a!H 更改处应加盖印章alterations require initials
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9gy(IRGq/ 时间已过effects not cleared
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z8"7u/4v{ xR?V,uV'$& 停止付款payment stopped
5pfYEofK[ :Wc_Utt u#@RM^738d "u492^ 支票毁损cheque mutilated
tlQC6Fb# Y1)!lTG Y%@hbUc}x9 T7[NcZ:I 汇款||寄钱to remit||to send money
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s2REt$.q 寄票供取款||支票支付to send a cheque for payment
T.ML$"f !Ms[eB i{Ds&{ D=+NxR[ 寄款人a remitter
r^1+cwy/7P [M%._u, `XKVr O"Q7
Rx 收款人a remittee
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C0w;MG) AXPMnbUS H43MoC 国外汇票foreign Bill
[9o4hw GpI!J}~m &%mXYj3y5 mbxbEqz 国内汇票inland Bill
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r) k~.&j"K h@ ) \r{W 跟单汇票documentary bill
Bd~1P/ S1S;F9F >V$ Gx>I !.TLW 空头汇票accommodation bill
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?>n>* [yS#O\$'e x@KZ] g(|{')8?d 原始汇票original bill
{d<;BLA n6<V+G)T ~*W!mlg t2BL(yB 改写||换新票据renewed bill
nNt1C =]C]= >znRyQ~bM 0#cy=*E 即期汇票sight bill||bill on demand
Y>+y(ck kgi>}
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q) …days after date||…days after date…日后付款
o*rQP!8,oy NnT g3:. T~_/Vi OTDg5:> …months after date||…months after date…月后付款
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L{57 见票后…日付款…days after sight||…days sight
Z|"p*5O, -Go 7"j XolZonJr ={>Lrig:l 见票后…月付款…months after sight||…months sight
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I?c !V2/A1? ?L&|Uw+ <Z}SKR"U% 同组票据set of bills
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4hP v[e:qi&fG 3I\n_V< 单张汇票sola of exchange||sole of exchange
@f]{>OS }v:jncp o]:3H8 ~w8JH2O 远期汇票usance bill||bill at usance
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_ \.YS%"Vz p~HW5\4 长期汇票long bill
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=0uAE7q(9 短期汇票short bill
>{\7&}gz Um#Wu]i 5%sE]Y# iu&wO<)+? 逾期汇票overdue bill
!aO` AC=5u (jU6GJRP >h0-; yE[#ze 宽限日期days of grace
sBrI}[oyx [kE."# g~(E>6Y OO[F E3F 电汇telegraphic transfer (T.T)
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# Vz6Qxd{m3 邮汇postal order||postal note (Am.)||post office order||money order
p+)Y Tzzc y~()|L[ Jgnhn>dHe k'0Pi6 本票promissory note (P/N)
Aq3}Ng ~ vqa7~}m E@7J:|.)R Y ')x/H 押汇负责书||押汇保证书letter of hypothecation
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Hd|7F'u= +\v?d&.f0 副保||抵押品||付属担保物collateral security
M(/r%-D /7gOSwY &x3VCsC\| W.kM7z>G 担保书trust receipt||letter of indemnity
-[-wkC8a ,\NFt`]j GvBHd%Ot S~|T4q( 承兑||认付acceptance
Yk=PS[f Z?\>JM >; I_RsYw &RfC"lc 单张承兑general acceptance
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iCd rS;Dmm 有条件承兑qualified acceptance
i-6Z"b{ fk&8]tK4 x)@G;nZ %f]:I 附条件认付conditional acceptance
#'y#"cmQ. BqT y~{)+ '*3h!lW1. (SvWvm 部分认付partial acceptance
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