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。
=S-'*F 会计报表statement of account
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~17s`+ 往来帐目account current
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I UKx91a}g G1Cn[F;e [KR`%fD0 现在往来帐||存款额current accout
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{sX^5 iuq-M?1 x~}RL-Y2o 销货帐account sales
0 )#5_-% 5isejR{r Cl]E rg u|\Lb2Kb: 共同计算帐项joint account
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H 未决帐项outstanding account
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$ q]tPsX5{* 贷方帐项credit account||creditor account
v\t$. _at 3a_S-&?X 4)iSz> &?*M+q34 借方帐项debit account||debtor account
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{ ]]+wDhxH AMvM H w1aa5-aF 应付帐||应付未付帐account payable
j%b/1@I u|=_!$8 p,@_A' -.1x! ~.jX 应收帐||应收未收帐account receivable
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D@%@ ?K{CjwE.M 新交易||新帐new account
DPi%[CRH by&#g ]E88zWDY` [z`U9J 未决帐||老帐old account
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"s| Xf9<kbRw/ j|KZ HH%dc 现金帐cash account
:Cw|BX@??U bQb>S<PT wCvtw[6 p}!rPd* 流水帐running account
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hJ 暂记帐||未定帐suspense account
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dEk` w:Tz&$&Y$ 过期帐||延滞帐overdue account||pastdue account
^$24231^ |SZRO,7x +o!".Hp ^:\|6`{n 杂项帐户sundry account
KDuM; %.BbPR 7?h NHUx-IqOX 1Qtojph 详细帐单||明细表detail account
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uY,&lX+! 呆帐bad account
fnG&29x <jQ?l%\ Ja|! fT +L!-JrYHS4 会计项目title of account
L=Fm:O'#2 ?7'uo$ SY["dcx+ I`}-*%ki( 会计薄||帐薄account-book
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s N't*e Ci Mje6Q 营业报告书||损益计算表account of budiness||business report
Ajr]&H4 ^UZEdR; Lf&p2p?~c uR|Jn)/m( 借贷细帐||交验帐account rendered
SgHLs B9/x?Jv1 GNA:|x }>=k!l{ 明细帐account stated
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Z M])Y|}wv8 与…银行开立一户头to open an account with
@H"~/ m_o :seo0w] En&ESWN GN /]^{D 与…银行建立交易to keep account with
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0PIC| DmM<Kkg.J 继续记帐to keep account
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znA SG2s!Ht 与…有交易to have an account with
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fD Lo\+T+n 作成会计帐||有往来帐项to make out an account with
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C 清算||清理债务to make up an account
3xWeN#T0 tI|?k(D Wp`wIe6 ^&MMtWR 清洁帐目||与…停止交易to close ones account with
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^6bU4bA 结帐to close an account
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清理未付款to ask an account||to demand an account
&u( eu'Q3 9}Ud'#E $73 7oV< l&S2.sC 结清差额to balance the account with
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fx Lg0Vn&k 2`tdH|Z` 清算to settle an account||to liquidate an account||to square an account
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. /_5I}{ :p0|4g Kv^ez%I 审查帐目||监查帐目to audit an account
"Kx2k>ym /L\]t ~F [}*%iR \Z-T)7S 检查帐目to examine an account
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^m.QW* 转入A的帐户to charge the amount to As account
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PGW ZqT?7 |i 以计帐方式付款to pay on account
M9'Qs m 7p%W)=v >Ig%|4Hw <NZ^*] 代理某人||为某人on ones account||on account of one
86NAa6BW WJbdsPs AuuZWd P0NGjS|Z{ 为自己计算||独立帐目on ones own account
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k>y68_ /HbxY 由某人收益并负风险on ones account and risk||for ones account and risk
~WXT0-, 6X2>zUHR "~jSG7h _i{$5JJ+K2 由某人负担for ones account||for account of one
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{Q Um YReF<<_ [lZo'o 按某人指示||列入某人帐户by order and for account of one
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/D@/AU1u to{/@^ D 4+%;eY.A 列入5月份帐目for May account
'zCJK~x`x q}gj.@Q" :U)>um34e ^*.S7.;2o 编入某中帐项下to pass to the account of||to place to the account of
!T;*F%G9 4np,"^c ?&$??r^i 09z%y[z 寄出清算书to send in an account||to send in render an account
*)0bifw$& -;pZC}Nd3 GyI(1OAW ,4W|e! 支票薄cheque book
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k/U BzBij^h 支票陈票人cheque drawer
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xH'1I 持票人cheque holder
fFP>$ \Y.&G,? Trd/\tX#v& rmpx8CY" 不记名支票cheque to bearer||bearer cheque
&"GHD{ix ^Q!qJav !u~h.DrvZ n';"c;Ye) 记名支票||认人支票cheque to order
Z#7T!/28 xbJ@ z{ SN2X{Q|* *zoAD|0N 到期支票antedated cheque
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f15][ L~e\uP :NB|r 保付支票certified cheque
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\% Mf0!-bu K07SbL7g!p 未获兑现支票,退票returned cheque
}`k >6B !(\OT dhl[JC~ _ =hE5 ?}EP+ 横线支票crossed cheque
|k5uVhN zA+&V7bvy \+OP!` d"zbY\` 普通横线general crossing
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Q1r^ (lv|-Phc. 0gY,[aQ2 特别横线special crossing
G<.p".o4 4u5^I;4pL I#(D.\P h%e}4U@X 空白支票blank cheque
4ujw/`:/m vUa~PN+Iy pQ0yZpN%; I}oxwc 失效支票,过期支票stale cheque
PAF2= |a@$KF$ s=`1wkh0 (1e;7sNG@ 普通支票open cheque
5=CLR <p<jXwl h>B>t/k? x:8x GG9 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
+gb2>fei& #BK\cIr [~$Ji&Dd M ,.++W\ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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xRa&1 |6LC>' Qxj &IX EgIFi{q=0 支票换现金||兑现to cash a cheque
-L7Q,"a$ xM85^B' 7NG^X"N{Ul eK\ O> 清理票款to clear a cheque
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ul6,w 4)Y=)#= 保证兑现to certify a cheque
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Oe V.J[Uwf 填写支票数额to fill up a cheque
* bmdY=#7 `WF?87l1 C/dqCUX: Pz3jc|Ga 支票上划线to cross a cheque
\XwXs5"G H~RWM'_ m;o \.s E@QsuS2& 开发支票to make out a cheque
!!f)w!wW Y}(#kqh> '3=[xVnv (PU0\bGA 签发支票,开立支票to draw a cheque||to issue a cheque
@V)k*h3r+ Nb\4Mv` o PRvd_~ B]]_rl, 透支支票to overdraw a cheque
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I 背书支票to endorse a cheque
Bn*D<<{T 5T}$+R0& [r_,BH\nu V_Kpb*3 请付票款||清付票款to pay a cheque||to honour a cheque
q.i@Lvu# [La=z7* l epR} yNdtq\h 支票退票to dishonour a cheque
pgT{#[=> 69(z[opW uc~PKU?tO Zeyhr\T 拒付支票to refuse a cheque
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拒付支票to stop payment of a cheque
9ET2uDZpL ga^O]yK a^i`DrX qQ%zSJ? 提示要求付款to present for payment
L<]j& ^Qz8`1`;Z @5Q}o3.zA- |//cA2@. 见票即付持票人payable to bearer
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z! 9a2Ga z.oDH<1 K$(&Qx} 支付指定人payable to order
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piv,n 已过期||无效out of date||stale
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HO` 请给出票人R/D||refer to drawer
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a U*,8,C B`<(qPD 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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9 LslQZ]3MY g}|a- 文字与数字不一致words and figures differ
%l[Cm4 =1)yI>2e%} @no]*?Gpa )y'`C@ijI 支票
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zC!]bWsD *_b4j.)ax, e"hm|' qqQnL[`)C 更改处应加盖印章alterations require initials
IV;juFw}G !(F+~, D4G*K*z,w4 -'3vQXj& }\=9l<|
!Zgb|e8< 时间已过effects not cleared
?cCh?>h rw8O<No4.o ,ZV<o!\ ~ygiKsD6b 停止付款payment stopped
[wRk)kl` ;#78`x2 T,Cq;|g5E "v/^nH 支票毁损cheque mutilated
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W:TQ* je9[S_Z:Y 汇款||寄钱to remit||to send money
(' /S~ ?+D_*'65D Kl{2^q> yopEqO 寄票供取款||支票支付to send a cheque for payment
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x \K`AO{ D@ 4otB1{ 5dT-{c%w4 寄款人a remitter
jIv+=b#oT f|WNPFQ$x fW!~*Q IpGq_TU 收款人a remittee
Sq %BfP)a( y7wy9+>l y1cAw ml.l( 6A 国外汇票foreign Bill
s!nFc{ :m_0WT KArf:d .Di+G-#aEs 国内汇票inland Bill
j7<`^OG |Q`}a % [esjR`u <5@+:7Dv 跟单汇票documentary bill
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.=3Sm% 空头汇票accommodation bill
DGO_fR5L ?qAX *j uZz^>*b !9356) cV 原始汇票original bill
Ayc}uuu gmLGK1 f";70}_ QKCc5 改写||换新票据renewed bill
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v ? =_l=dR (:,N?bg S-gL]r3G8 即期汇票sight bill||bill on demand
,aV89"} _MR|(mV R)WvU4+U &?9p\oY[ …days after date||…days after date…日后付款
7F4$k4r< $Etf'. #lM!s zc'!a" …months after date||…months after date…月后付款
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6WA&;8 见票后…日付款…days after sight||…days sight
64#~ p) 6?+bi\6 /_xwHiA 28d: 见票后…月付款…months after sight||…months sight
<6mXlK3N0 &w*.S@ ; {K*l,U #PVgx9T=_ 同组票据set of bills
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v ZUQ1\Iw 单张汇票sola of exchange||sole of exchange
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nK x7L$x=8s >9esZA^'; Fq&@dxN3 远期汇票usance bill||bill at usance
4M i*bN, Dgc[WsCEW JZD27[b ?WG9}R[qE/ 长期汇票long bill
;pU9ov4) FnP/NoZa> ='pssdB YCeE?S1gk3 短期汇票short bill
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D'U:) RA+Y ./*h j Z3N+_J1 逾期汇票overdue bill
x,2+9CCU @>qzRo x|U]x b^y#.V.|k 宽限日期days of grace
5ii`!y |C=^:@}ri? }qmZ c<A@Op"A 电汇telegraphic transfer (T.T)
"h_n/}r= ~~;fWM ' S@Yb)">ZQ _R8)%<E 邮汇postal order||postal note (Am.)||post office order||money order
{tu* ="d= w]"Y1J(i Dd!MG'%hlb 6@wnF>'/\ 本票promissory note (P/N)
QD+dP nZu d7It}7@9 '|J-8" A8e b{qv 押汇负责书||押汇保证书letter of hypothecation
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m $*xnq%A WQv~<]1JF 副保||抵押品||付属担保物collateral security
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q[;: 5EFow-AH 担保书trust receipt||letter of indemnity
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b\UQ6V ~b3xn T 承兑||认付acceptance
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ghQ#dZ]& 单张承兑general acceptance
#ZCgpg$wM D4Uz@2_ x@v,qF$K u<!!%C~+= 有条件承兑qualified acceptance
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wG Lt@4F ]v rpr%K 附条件认付conditional acceptance
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U< #T#&qo# v^[tK2&v 9s73mu`Twg 部分认付partial acceptance
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