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。
=eDVgOZ) 会计报表statement of account
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na6" bfQ+}|; 往来帐目account current
`(q+@ #) :&/'rMi<T w=rh@S] p4fU/ 现在往来帐||存款额current accout
2Vr F~+ >TeTa l ;xN4L ';^VdR]fk 销货帐account sales
,l_"%xYx T5=3 jPQ jRmv~] 0%<Fc9# 共同计算帐项joint account
cD YKvrPY l <Tkg9 fx_7X15 \uc]+nV!o 未决帐项outstanding account
w+fsw@dK& P bj &l0C ?R(fxx kOfbO'O9 贷方帐项credit account||creditor account
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rFh!&_ 借方帐项debit account||debtor account
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6J - D. fPHq %|*tL7 _s[ohMlh 应付帐||应付未付帐account payable
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dW$S7 CCNrjaA Q_$aiE 应收帐||应收未收帐account receivable
g=0`^APql ~Y7>P$G) <~X4&E]rT_ fZw/kjx@ 新交易||新帐new account
_/;vsQB Sb+^~M 6ey{+8 Cvry8B 未决帐||老帐old account
3+ %a vO`~rUA X4_1kY; <wfPbzs-V 现金帐cash account
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c|+ CBN,~wzP* 流水帐running account
mEeD[dMN Ngi]I#Vz s1.EE|h,5 A=JPmsj. 暂记帐||未定帐suspense account
aZn]8jC% Sg w<#/ngI2 @{P<!x <Q 过期帐||延滞帐overdue account||pastdue account
G8z.JX-7g ^SM>bJ1Z_ />Kd w {k*rD!tT 杂项帐户sundry account
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vJk 详细帐单||明细表detail account
@( p9} I!1|);li L|ZxB7xk iga.B 呆帐bad account
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会计项目title of account
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会计薄||帐薄account-book
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3 营业报告书||损益计算表account of budiness||business report
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g32 9U&~H*Hf Gk:tT1 借贷细帐||交验帐account rendered
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@Ngvu sE^ee2]OI@ 明细帐account stated
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与…银行开立一户头to open an account with
IC"Z.'Ph ba-4V8w cYmgJBG -.xiq0 与…银行建立交易to keep account with
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r)S:-wP C&|K7Zp0v 继续记帐to keep account
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h# z zo wxJu=#!M S5o,\wT 与…有交易to have an account with
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l 3 C{A CS'LW;#[ 作成会计帐||有往来帐项to make out an account with
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t] y%Rq6P=4Q -wa"&Q S-'R84M,F 清算||清理债务to make up an account
w**~k]In ~+ kfb^<- 60TM!\ HmiG%1+{A 清洁帐目||与…停止交易to close ones account with
!mZDukfjQ n&l(aRoyx ZJe^MnE (G 2cEvsvw> 结帐to close an account
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4n8 j"hNkCF 清理未付款to ask an account||to demand an account
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2##;[ iGPrWe@. 结清差额to balance the account with
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4: cgnMoBIc e%s1D 清算to settle an account||to liquidate an account||to square an account
A+|bJ>q ,eGguNA9 !RP0W D V\7KKJE 审查帐目||监查帐目to audit an account
IClw3^\l 5S<Rz) 1r i#98KzE >AFQm 检查帐目to examine an account
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h !2Gua1z!CJ 转入A的帐户to charge the amount to As account
Mz.C`Z>o 9a[1s|>w- &gJ1*"$9 eC"k-a8j+ 以计帐方式付款to pay on account
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ZqiL 代理某人||为某人on ones account||on account of one
AR!v%Z49i wFF,rUV 0SU v 5c wz1nV} 为自己计算||独立帐目on ones own account
?wu@+ -:95ypi A_l\ij$Y veuX/>! 由某人收益并负风险on ones account and risk||for ones account and risk
Fv7]1EO. >?1GJ5]\s Zb=;\l*& _CPj]m{ 由某人负担for ones account||for account of one
gg.]\#3g @<3E`j'p &@,lF{KTL 43E)ltR=] 按某人指示||列入某人帐户by order and for account of one
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列入5月份帐目for May account
-<g[P_# T ay226 tmOy"mq67 -.r"|\1X 编入某中帐项下to pass to the account of||to place to the account of
)u+O~Y95&i 9i U/[d T_!F I29 Zr1"'+- 寄出清算书to send in an account||to send in render an account
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Q BdMd\1eMw 71@kIJI 支票薄cheque book
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< 支票陈票人cheque drawer
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.g/[ m_Pk$Vwx ,}\LC;31, I{0cnq/ 持票人cheque holder
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1>]?. X $V_ 不记名支票cheque to bearer||bearer cheque
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""c >]anTF`d 记名支票||认人支票cheque to order
V)Oot| NC!B-3?x X3 1%T" +,,dsL 到期支票antedated cheque
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>R R<_VWPlj t\LE\[XM> -~aG_Bp!($ 未到期支票postdated cheque
tK[o"?2y #'O9Hn({ 8\9W:D@"x 7FkiT 保付支票certified cheque
QnOs8%HS- 0LXu!iix zRmVV}b p#Po? 未获兑现支票,退票returned cheque
c~/poFj %z.V$2 g33Y$Xdk V~#5^PF{ 横线支票crossed cheque
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r;n2 普通横线general crossing
@`+\vmfD [kpQ:'P3 v FQ]>nX E+EcXf 特别横线special crossing
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t]nwae>A 空白支票blank cheque
6HJsIeQ w2V:x[ a!4p$pR cUP1Uolvn 失效支票,过期支票stale cheque
\!jz1`]&{ -hfkF+=U' !-n*]C 3?<A]"X. 普通支票open cheque
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)g?jHm-p\ ]b>XN8y. 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
~|, "w90 z>0$SBQ- )Ghw!m ,SIGfd 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
7O%^4D ^K: :g) pzjNi=vhd ZU0*iA 支票换现金||兑现to cash a cheque
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LjEMs\P\ u\iKdL 清理票款to clear a cheque
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.U=u [>_zV.X 保证兑现to certify a cheque
_qk&W_u ;5$ GJu( |;(P+Q4lB *kZH~] 填写支票数额to fill up a cheque
+t*I{X( a(|0'^ "".a(ZGg q^6#.} 支票上划线to cross a cheque
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8M =d<~:!) 开发支票to make out a cheque
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{*g{9` 签发支票,开立支票to draw a cheque||to issue a cheque
]oz >/\! wxBZ+UP_ @p/"]zf b{ A/M#= 透支支票to overdraw a cheque
?li/mc.XG a{}#t} [AIqKyIr <C;TGA 背书支票to endorse a cheque
[ g:cG @qW$un: qe?Ns+j<d f-H"|9 请付票款||清付票款to pay a cheque||to honour a cheque
2h]CZD4 Y}q~Km =\oW{? </5 支票退票to dishonour a cheque
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t;PG ./.aLTh 拒付支票to stop payment of a cheque
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+O8zVWr 提示要求付款to present for payment
1=9GV+`n CK|AXz+EN cH:&S=>h {%P2.: 见票即付持票人payable to bearer
n_Y7*3/b-o qkp0' f*} Uugq.'> gcO$ T` 支付指定人payable to order
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M pStbj`Eq 8:*ZuR|~ (]&B'1b 已过期||无效out of date||stale
3,*A VcQA XN?my@_HpM tu{paQ *uccY_ 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
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ziHh 7(C)vtEO: 文字与数字不一致words and figures differ
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< eAjR(\f> 支票
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}0*CT 时间已过account closed
QR~4Fe cG@Wo8+ Nr)DU.f `fJ;4$4 更改处应加盖印章alterations require initials
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T?jN/}qg 时间已过effects not cleared
>Lo'H}[pF "fSaM&@[B Q.V@Sawe5 Q[H4l({E 停止付款payment stopped
K9VP@[zbJ OS>%pgv u$ o19n *r9D+}Y(4 支票毁损cheque mutilated
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* 汇款||寄钱to remit||to send money
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寄票供取款||支票支付to send a cheque for payment
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93Ez b{x/V 9&| 寄款人a remitter
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0!0 uSg& vJ 28A Z$('MQ|Ur 收款人a remittee
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#E, **1=|aa: !Bg^-F:N E\9HZ;}G 国外汇票foreign Bill
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.]<gm9l jSdC1,wR 国内汇票inland Bill
j9/iBK\Y `m"K_\w=/ Gtvbm 'b >3:& 跟单汇票documentary bill
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V4 (- 8 am| 81)|a /%{CJ0Y 空头汇票accommodation bill
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fNyXDCl #W_-S0>& q"f7$ 原始汇票original bill
#0^a-47PA< I.SMn,N oJE<}~_k #a]\3X 改写||换新票据renewed bill
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)_ *rV{(%\m o##!S6:A IkGM~3e 即期汇票sight bill||bill on demand
s~5rP: *W 04$N DwTVoCC fX1Ib$v …days after date||…days after date…日后付款
,d^H Ag^j lx~C{tl2 AmCymT3P*e tTt}=hQpgX …months after date||…months after date…月后付款
$}0\sj% ]2@lyG#<< VjeF3pmBa ,,S 2>X*L 见票后…日付款…days after sight||…days sight
UZ:z|a3 4O{,oN~7 1@~ 1vsJ kD((1v*D$ 见票后…月付款…months after sight||…months sight
I}}>M# z\WyL ; x69RQ+Vw ?+{_x^ 同组票据set of bills
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(i DW)81*~g 单张汇票sola of exchange||sole of exchange
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) ? Z2`f6;W4 xxC2 h3 远期汇票usance bill||bill at usance
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_EQ!= ? a/\5`gnN |`AJP 长期汇票long bill
%9L+ Q1o ow'CwOj$ x-q_sZ^8 $L'[_J 短期汇票short bill
5n e&6 y (%y'xBP sWVapup? 1T4#+kW& 逾期汇票overdue bill
2LCOB&-Ww `j 4> W*u$e8i7 $+U6c~^^ 宽限日期days of grace
@F|pKf:M+ p@d_Ru ]#'&x%m VLbbn 电汇telegraphic transfer (T.T)
gA] 3h8%w /%bnG(4 IGA4"\s c+##!_[9 邮汇postal order||postal note (Am.)||post office order||money order
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xPd {=MRJg!U \[AJWyP 本票promissory note (P/N)
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z7J 押汇负责书||押汇保证书letter of hypothecation
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%Z vm=d?*cR 副保||抵押品||付属担保物collateral security
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1c*;Lr.K E<@N4%K_Q 担保书trust receipt||letter of indemnity
JOwu_% D8WKy 3sl6$NKo 5eM{>qr} 承兑||认付acceptance
KC8 #[Rs&$vQm O;0VKNn[' x-b}S1@ 单张承兑general acceptance
F;T;'!mb m!3D5z]n9 PlwM3lrj #@E:|^$1y 有条件承兑qualified acceptance
I*n]8c fk\]wFj ~G.MaSm a>,Zp*V( 附条件认付conditional acceptance
b&RsxW7 <s$Jj>< !iK{q0 _.I58r 部分认付partial acceptance
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