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。
~Sm6{L 会计报表statement of account
OUGkam0UK z9OpxW@Ou `\;Z&jlpT C%]qK(9vvd 往来帐目account current
&s?uMWR h2Th)&Fb> @>~\So| @b^$h:H 现在往来帐||存款额current accout
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eD 销货帐account sales
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6\K\d_x :@-yK8q's 共同计算帐项joint account
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xM/S [v*q%Mi_ qsbo"29 未决帐项outstanding account
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W"w h /JC1o&z_T 贷方帐项credit account||creditor account
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uSQ#Y^V_ ."B{U_P& Qb/:E}h]$ 借方帐项debit account||debtor account
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应付帐||应付未付帐account payable
=*lBJ-L $)o0{HsL+ eh]syeKBj ,&M#[>\(3 应收帐||应收未收帐account receivable
Q25VG5G Gbclu.4 G'-#99wv. ivq(eKy 新交易||新帐new account
GCO: !,1 T7.SjR6X> Q{950$)L GxG~J4 未决帐||老帐old account
{R@V v)_FiY QQ6 WfG +_iP? C<(oaeQY 现金帐cash account
FE,mUpHIR b$#b+G{y 3Z*o5@RI _&S#;ni\c 流水帐running account
$S?gQN.e jTt9;?) HSROgBNI: *DfOm`m 暂记帐||未定帐suspense account
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[ >|kD(}Axf Q]N&^ E T~Bj],k_ 过期帐||延滞帐overdue account||pastdue account
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Q#SQ@oUzD 杂项帐户sundry account
-XCs?@8EQ g:JSy e]88 4FP s*yl&El/ 详细帐单||明细表detail account
+8N6tw/& 8^j~uH ]gcOMC 3l
pxh_ 呆帐bad account
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LPJ7V`!k `DgK$ QM Q9O_>mZy 会计项目title of account
Z*mbhod ^OWG9`p+ ([<HFc` MAFdJ+n# 会计薄||帐薄account-book
+c<iVc| si6CWsb_ f 0,ryy,2 Gg9MAK\ C9 营业报告书||损益计算表account of budiness||business report
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t JJ?rVq1g 借贷细帐||交验帐account rendered
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.gW S5TVfV5LI 明细帐account stated
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JXU?'@QY 与…银行开立一户头to open an account with
;i6~iLY L7 }nmP>aR ;HXk'xN ?}s;,_GH 与…银行建立交易to keep account with
L@(. i kpn|C 9r xWzybuLp <5z!0m-
G 继续记帐to keep account
aHW34e@ebL `K.B` 2'S&%UyP d%'#-w' 与…有交易to have an account with
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ov&[ 作成会计帐||有往来帐项to make out an account with
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p?x 清算||清理债务to make up an account
o1(;"5MM SQcic]Ep t(*n[7e 'D5J5+.z 清洁帐目||与…停止交易to close ones account with
a`w=0]1&* +-|""`I1I G`0O5G:1 I8J>>H'#A 结帐to close an account
?Cf'IBpN :wIA.1bK} #2_FM!e 9t\14tVwx 清理未付款to ask an account||to demand an account
# `E kb2C9< jJiuq#;T3 Ln,<|,fZN 结清差额to balance the account with
}=bzUA`C >]~581fYf ?l6yLn5si^ x/<]/D 清算to settle an account||to liquidate an account||to square an account
,Lp"Ia #0<pRDXj a[~[lk=7 mnM]@8^G 审查帐目||监查帐目to audit an account
sX~E ~$_g <h/q^| tZ{ ON\bD?(VY D|ze0A@ 检查帐目to examine an account
]gPx%c \ 2y/: I(~([F2 G)<B7-72; 转入A的帐户to charge the amount to As account
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7/<~s]D[% 以计帐方式付款to pay on account
GW>F:<p <Y"RsW9 R5=J :o i_*yS+Z; 代理某人||为某人on ones account||on account of one
6NV592 8wkhbD|; vOlfyH> a%`Yz"<lQ 为自己计算||独立帐目on ones own account
Ql5bjlQdO A` _dj}UF ?+hEs =Xs y60aJ)rAX 由某人收益并负风险on ones account and risk||for ones account and risk
:} =lE"2 QO;Dyef7b 'hr_g* i u|IS7>Sm 由某人负担for ones account||for account of one
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{ x@43ZH_ 按某人指示||列入某人帐户by order and for account of one
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-hnNaA 列入5月份帐目for May account
[G8EX3 $Be hU 9RlJf=Z#H 6inAnC@I 编入某中帐项下to pass to the account of||to place to the account of
eowwN>-2C u=nd7:bv P,] ./m\J !~C%0{9+u@ 寄出清算书to send in an account||to send in render an account
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支票薄cheque book
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eI U ^*f D 支票陈票人cheque drawer
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'=~ BJ5MCb.w |qe;+)0>K 持票人cheque holder
H'#06zP>5 O'98OH+u F&!vtlV) cy@Ri# 不记名支票cheque to bearer||bearer cheque
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b ~3M4F^ 39O rY 记名支票||认人支票cheque to order
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6H 到期支票antedated cheque
,&@GxiU _ab8z]H \k=dqWBr7 `l'T/F\ 未到期支票postdated cheque
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8pL M7?ktK9`ma s?;8h &]= 保付支票certified cheque
3);P!W4> BAXu\a-C_ hO[_ _j8 '|=Pw 未获兑现支票,退票returned cheque
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v3cMPN 横线支票crossed cheque
;MNUT,U 6oLOA}q .*YF{!R`h wG MhKZE 普通横线general crossing
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ByP<-Deh Mm*V;ADF 特别横线special crossing
>6yQuB ~vt*%GN3 qdZ ^D }v}F8}4 空白支票blank cheque
ZqrS]i@$ ]/Nt 40MKf/9 aHu0z: 失效支票,过期支票stale cheque
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普通支票open cheque
@!oN]0`F; B|a <=~ +`wr{kB$~ ?xUl_ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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JhieNn 支票换现金||兑现to cash a cheque
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~_)hD w^8Q~3|7 e@VJ-s 清理票款to clear a cheque
RQWUO^&e^ yLLA:5Q1 }iDRlE, Z?xaXFm_ 保证兑现to certify a cheque
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mM ^_v94!a9 填写支票数额to fill up a cheque
{J1rjrPo zUJXA:L9 "Cxj_V@\ 2|\mBP`ok 支票上划线to cross a cheque
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*0,*F ~n [V_mF Y_faqmZ9] h(nE)j 签发支票,开立支票to draw a cheque||to issue a cheque
@=w)a *IbDA 5YPIv- _:Q^mV=;j 透支支票to overdraw a cheque
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l 4d@0v n{ )?&mCI* w7~]c,$y. 背书支票to endorse a cheque
Z\C"/j<y 0P$19TN *{5}m(5F 0e"KdsA:<U 请付票款||清付票款to pay a cheque||to honour a cheque
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'p[6K'Uq5 jS3@Z?x?* `::j\3B&Y- 支票退票to dishonour a cheque
/oe0 IuPDr % H4v%$R;K QP<P,Bi~ 拒付支票to refuse a cheque
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~Vw`C 拒付支票to stop payment of a cheque
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By E.$//P n|1 HSG9|}$ 提示要求付款to present for payment
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ArX*3 )I<VH+6 A+Je?3/. 见票即付持票人payable to bearer
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) 支付指定人payable to order
3S^Qo9S 0_y&9Te ) tV]h#4 ZQz;EV! 已过期||无效out of date||stale
<C"}OW8 )CL/%I,^ Dh{P23} ?\Y7]_]/ 请给出票人R/D||refer to drawer
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3,&, 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
AsZyPybq QIN# \ <N80MUL| =8r,-3lC; 文字与数字不一致words and figures differ
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O 8^-g yx' T?__ 支票
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#@5 jOi 时间已过account closed
mW_A3S5 0XIrEwm@% /s:akLBaD |("5 :m 更改处应加盖印章alterations require initials
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}>j1j^c1=' 时间已过effects not cleared
zgpPu4t HoM8V"8B +n`^W( z#&qWO 停止付款payment stopped
D3 E!jQ1 s3T 6"%S` p7O4CP>9[ KQqQ@D&n 支票毁损cheque mutilated
GHWpL\A{8` q%^gG03. ]zK} X! ]gj@r[ 汇款||寄钱to remit||to send money
r?2C%GI` Y.Ew;\6U ?Z7C0u#wd d}415 XA 寄票供取款||支票支付to send a cheque for payment
1-gX=8]] cKy%0oTla J.`.lQ$z AB#hhi# 寄款人a remitter
7,LT4wYH oq<#
.g&BA15<F6 zKWi9 收款人a remittee
bmddh2 QnOa?0HL/ DwTZ<H4 G6Fg<g9: 国外汇票foreign Bill
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w@N IX3U\_I# wy&*6>. ;[zx'e?! 国内汇票inland Bill
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nocH~bAf2 KJkcmF}Q 跟单汇票documentary bill
YGn:_9 ZmHl~MR@ :3Jh f$ yq,5M1vR 空头汇票accommodation bill
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:d38M O@Kr}8^, <(t<gS # T<=\5mn 原始汇票original bill
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q LtvyWc` 4* hmeS" 改写||换新票据renewed bill
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Ud'*Ewu 即期汇票sight bill||bill on demand
&\K#UVDyhh ozo8 Tr z'I0UB# y@z#Jw< …days after date||…days after date…日后付款
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p3 …months after date||…months after date…月后付款
8+ W^t I d$Xvax,C cK } Qu 0nuFWV 见票后…日付款…days after sight||…days sight
$7*Ml)H!9 MG@19R2s *]=)mM# i\'N1S<D 见票后…月付款…months after sight||…months sight
yiU dUw/ Mf63 59 BMW4E 5 y%y#Pb| 同组票据set of bills
+Lr0i_al ~}11 6K M>#{~zr }1P 单张汇票sola of exchange||sole of exchange
>JMKEHl.q s'^#[%EgB |g{AD` m}E$6E^~O 远期汇票usance bill||bill at usance
-wt2ydzos 1XKk~G"D \NqC i'& Kna'5L5" 长期汇票long bill
A.FI] K@ }ie]7N6; 3PGyqt( %Z?
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#@fypCc uI[*uAR Y4O L 82Y 4Ojw&ys@V 逾期汇票overdue bill
5 $J +9J>'oe'D on\\;V_/Q 2 *$n? 宽限日期days of grace
Vmc)or*# 6>I.*Qt \l u|c+w)a EUkNh>U? 电汇telegraphic transfer (T.T)
68*{Lo?U luT8>9X^:a 7w*&Yg] 1^3#3duV 邮汇postal order||postal note (Am.)||post office order||money order
!)=o,sVA M)7enp) F. I1~g?jpH xTMTkVa+B 本票promissory note (P/N)
P$Q&xN<#) fL;p^t u3 4;||g@f'[ ?
h%+2 押汇负责书||押汇保证书letter of hypothecation
$5r,Q{;$ vp@+wh]# gOM`I+CwT KF)i66 副保||抵押品||付属担保物collateral security
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Bfx 担保书trust receipt||letter of indemnity
"_j7kYAl M'iKk[Hjfx l0{DnQA>I F948%?a 承兑||认付acceptance
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,be?GAq 3~ZVAg[c 单张承兑general acceptance
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P 有条件承兑qualified acceptance
h$\hPLx ($>0&w ,IE0+!I 9K<a}QJP 附条件认付conditional acceptance
rbbuSI >iN%Uz N-E`go c&-$?f
r 部分认付partial acceptance
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