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。
y$IaXr5L 会计报表statement of account
Dq/3E-y5 [1z{T(dh {q&@nm40 eM?rc55| 往来帐目account current
'8)Wd"[ xi680' Mjb 1 ?SC3Vzr 现在往来帐||存款额current accout
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bFm bnijM/73 2BHKS-J* =m`l%V[ 销货帐account sales
DpA\r_D Bu7A{DRf 89zuL18V )fNGB]% 共同计算帐项joint account
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+hk1fs {bN Y [ZuVUOm 未决帐项outstanding account
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Tx G9\EZ\x! 贷方帐项credit account||creditor account
F?7u~b|@{ KzV.+f $zdd=.!KiK GF&_~48GD 借方帐项debit account||debtor account
Jf2e<?` /x$}D=(CZ ZQ|5W6c c8T/4hU
MN 应付帐||应付未付帐account payable
{`a(Tl8V V]Sgx00; v' C@jsxM \H^;'agA 应收帐||应收未收帐account receivable
2zhn`m @9aGz6k+ ?fV?|ZGZI 7m\vRMK 新交易||新帐new account
<P-$RX SgiDh dE ]a M-p@ [O\9 9> 未决帐||老帐old account
" rsSW3_ p+$+MeBz /N>} 4Ay I`NUurQTX 现金帐cash account
cM3jnim $(3uOsy "v5ElYG sZKEUSFD # 流水帐running account
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}w#F6 B_hPcmB Y3k[~A7X 暂记帐||未定帐suspense account
~T%Ui#Gc z?4=h Sy wqP2Gw7jh6 zZ:xEc 过期帐||延滞帐overdue account||pastdue account
P].eAAXnP 9p4y>3 6|5H=*)DH cAb>2]M5V 杂项帐户sundry account
Ps3~{zH` t{zBC?cR o,1Dqg4P3 `]jqQr97 详细帐单||明细表detail account
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q6REh;$ J'e]x[Y P_&p=${ 呆帐bad account
LL.x11o3 P6.!3%y ^&Q<tN7 <!F3s`7~ 会计项目title of account
8eN7VT eb <: :VCA % >?I/;R.- /OG zt 会计薄||帐薄account-book
gfN2/TDC]P H:Y&OZ
JRY_nX [9AM\n>g 营业报告书||损益计算表account of budiness||business report
8Q=ZH=SQK 0e16Ow6\!1 DZk1ZLz E{%SR 借贷细帐||交验帐account rendered
UV@0gdy[ O m9jtWk ($8t%jVWJJ "}zt`3 明细帐account stated
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q, 4x=(Zw_X 6pp $-uS VD[pZ2;4 与…银行开立一户头to open an account with
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cU8x Upq 与…银行建立交易to keep account with
z:}nBCmLV d:rGyA] T$mbk3P =wrP:wYF 继续记帐to keep account
o\!qcoE2W tJ'iX>9I ?lKhzH.T ?\y%]1 与…有交易to have an account with
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(. Fe!9y2Mg 作成会计帐||有往来帐项to make out an account with
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1s +>tUz D fYX<d%?7 清算||清理债务to make up an account
^$NJD b1-&v|L q-_' W, eB]R3j{ 清洁帐目||与…停止交易to close ones account with
<]U1\~j ,;jGJr z 7T0u.4Ss Mu&x_&| 结帐to close an account
d5!!Ut iqPBsIW D$q'FZH @dEiVF`4: 清理未付款to ask an account||to demand an account
<Ef[c@3 %l!xkCKA OH'ea5xq %!|O.xxRR 结清差额to balance the account with
Hj6'pJ4 tSHFm-q` q.V-LXM sWqM?2g 清算to settle an account||to liquidate an account||to square an account
$kPHxD!" 5kMWW*Xtf @S3f:s0~D VR0=SE 审查帐目||监查帐目to audit an account
`JURQ:l)3^ m9":{JI.w {C3Y7< >I'%!E; 检查帐目to examine an account
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gM*d)X <02m%rhuW w0J|u'H 转入A的帐户to charge the amount to As account
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Q3 以计帐方式付款to pay on account
%X1x4t] I 3$dVls} fiDl8=~@ NXk!qGV2 代理某人||为某人on ones account||on account of one
)"<8K}%! r4XH = e%O0hE 5M_Wj*a}7 为自己计算||独立帐目on ones own account
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= U1R4x!ym4 #"*e+.j[; Dr#c)P~Wd 由某人收益并负风险on ones account and risk||for ones account and risk
cj$6 svhI3"r w=7L3AW pPro }@@ 由某人负担for ones account||for account of one
>SmV74[s2 19U]2D/z #f,y&\Xmf dJk9@u 按某人指示||列入某人帐户by order and for account of one
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E?_ gzn^#3 b 列入5月份帐目for May account
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tt 编入某中帐项下to pass to the account of||to place to the account of
mTDVlw0dh Fke//- R Dl\` g_.^O$} 寄出清算书to send in an account||to send in render an account
\IM4Z|NN" r%]Qlt~K 5"KlRuv% :$r ^_ 支票薄cheque book
Lxl_"kG &2.u%[gO[q X[$++p
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xkU 支票陈票人cheque drawer
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Hf gz02Z$ 持票人cheque holder
tln37vq _.)eL3OF 6sfwlT }Fb!?['G5 不记名支票cheque to bearer||bearer cheque
xyh.N) Yl cbW0'c L V{Q,DrP vIGw6BJI 记名支票||认人支票cheque to order
'fd1Pj9~$ ?}QH=&=^ 8(U{2B8>\% u{H?4|'( 到期支票antedated cheque
mh/n.*E7 r#i?j}F} ,\)a_@@k 2h=%K/hhY 未到期支票postdated cheque
oA-:zz>wL uzr\oj+> [#^#+ |{\ 3(E
$I5 保付支票certified cheque
(]2H7X:b >pL2*O^{9 +C]&2zc. Av J4\ 未获兑现支票,退票returned cheque
y2L#:[8 K,ej%Vtz =qVP] 9 )$%Z: 横线支票crossed cheque
Aj>[z8!, BHDML.r }M nSx8E7 |V tl yJ
mdl 普通横线general crossing
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zw8 T Nh?|RE0t m|tC24 Y,S\2or$ 特别横线special crossing
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!BT {2d_"lHBt SuBeNA[& 空白支票blank cheque
`(y(w-:W1 z`Wt%tL( &7mW9] zk_Eb?mhwV 失效支票,过期支票stale cheque
K+\nC)oG x+5k
<Xi} B:TR2G9UT +!t} 普通支票open cheque
0rSIfYZa ;E;To\NCYF <Q< AwP IV16d 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
)P&9A)8 nv0@xnbz `1` f*d
v R"Liz3Vl% 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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@I?B P@}P k 支票换现金||兑现to cash a cheque
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5w:"x ]DG?R68DQ :t$aN|>y OWjJxORB 清理票款to clear a cheque
n`Z"rwKmNw ^>&k]T` 9<Eg}Ic 4Cb9%Q0 保证兑现to certify a cheque
XE3aXK'R k_|^ kdWJ []W;t\h <lxD}DH= 填写支票数额to fill up a cheque
LE^G&<! \t4tiCw e;YW6}'} EOKzzX7 S 支票上划线to cross a cheque
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m'.PA A1Y7;-D 34|a\b} 开发支票to make out a cheque
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cK&{ 签发支票,开立支票to draw a cheque||to issue a cheque
.0HZNWRtb M[5[N{ >-<8N-@"n gIEl. 透支支票to overdraw a cheque
#.B"q:CW*P XEM'}+d mY!iu(R1 )U<Y0bZA! 背书支票to endorse a cheque
&F$:Q:* * .y5,x\Pq( pY8q=Kl 2
+5e0/_V 请付票款||清付票款to pay a cheque||to honour a cheque
Mn: /1eY JOnyrks nQK|n^AU/ 1r)kR@!LNG 支票退票to dishonour a cheque
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a ' n}-3o]ku $gle8Z- 拒付支票to refuse a cheque
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qp N6oq90G G28O%jD? [f~N_G6I^o 拒付支票to stop payment of a cheque
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8}u a@d=>CT$ tCF&OOI4` =dP{ Gh 提示要求付款to present for payment
lt'I,Xt !hxIlVd{ E9!N>0 >n5:1.g 见票即付持票人payable to bearer
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eDO!^.<5 7Ob*Yv=[ 支付指定人payable to order
0\{BWNK =;~I_)Pg1 J<n+\F-s '8FC<=+p[ 已过期||无效out of date||stale
Pj#'}ru! 5wt TP ;P Q'B6^%:<~ qUF'{K 请给出票人R/D||refer to drawer
i@"e,7mSG 0Rxe~n1o :HViX:]H ]ekk }0 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
J<j&;:IRd 7iC *Pr /BKe+]dS* ^S)TO}e 文字与数字不一致words and figures differ
Nf,Z;5e i?;r7> j|.} I -#`c5y}P 支票
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vy@rQC %9 时间已过account closed
w&&2H8 ?^HfNp9 r~[vaQQ6L d4[(8}
x$/ 更改处应加盖印章alterations require initials
D6D1S/:ij' d?idTcgs `A%^UCd `<\}FS`' :y]Omp
)+I.|5g 时间已过effects not cleared
pz^<\ RH)EB<PV Zzua17
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DG)g3# 停止付款payment stopped
~.Ik#At }H:F< z* k ^'f[|} AS!6XT 支票毁损cheque mutilated
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LOR&q H2gj=krK Lr;(xw\[' 汇款||寄钱to remit||to send money
iSRpfU yKagT$- |rRO@18dA < O*6T%; 寄票供取款||支票支付to send a cheque for payment
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2~%{ 寄款人a remitter
!H][LXB~H Y>."3*^ [t\B6XxT vQV K$n` 收款人a remittee
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* mwv(j_ 国外汇票foreign Bill
.k{ j]{k I&9S;I$ _G
Qz!YA jd`},X / 国内汇票inland Bill
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` >!n 3CjL\pIC ivgpS5 M`Y 跟单汇票documentary bill
FxG7Pk+= 73A)lU. Rx36?/ ({0)@+V8 空头汇票accommodation bill
_;A $C( .Jb$l$5'w ^62|d D-imL;| 原始汇票original bill
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0 eg"Gjp-4= U7mozHS,:9 改写||换新票据renewed bill
)Ag/Qep C9n}6Er=, 8?t"C_>*e ER2GjZa\z 即期汇票sight bill||bill on demand
p_*M:P1Ma4 3b'tx!tFN
g o5]<4`r BIaDY<j90 …days after date||…days after date…日后付款
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rRES8/ \ A1uhHP! …months after date||…months after date…月后付款
Mkp/0|Q* /il@`w;G WE}
kTq |6:=}dE#[ 见票后…日付款…days after sight||…days sight
1PaUI#X"2F o{v&.z &WXY 'A= A|#`k{+
1- 见票后…月付款…months after sight||…months sight
V{-AP=C7 `"yxdlXA Yw3oJf& %sh>;^58P 同组票据set of bills
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YhYf mN`YuR~ &ej8mq"\ 单张汇票sola of exchange||sole of exchange
Bsf7mcXz7z {P9J8@D 2 gq$C" %1
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[ 远期汇票usance bill||bill at usance
.%EL \2 9Ywpej*+ C#
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-1h{7 长期汇票long bill
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Z!ia! .@)mxC:\K9 yZ]:y-1 I-D^>\k
+ 短期汇票short bill
l@j.hTO< D(W,yq~7uY ,y`CRlr: aIy*pmpD= 逾期汇票overdue bill
Mk<Vydds %A1@&xrbl zr v] ~na!@<zB{ 宽限日期days of grace
h!@|RW&}qX mM.*b@d- yfQ5:X 2A`A\19t 电汇telegraphic transfer (T.T)
[sV"ws })xp%<` hD,:w%M 0Q,g7K<d 邮汇postal order||postal note (Am.)||post office order||money order
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.Fs :,;K>l^U 5V[oE\
B 本票promissory note (P/N)
"@@I!RwA p;)" `=+^|Y} VLsxdwHgb 押汇负责书||押汇保证书letter of hypothecation
A,CW_ 'X).y1' z't
??6 !J1rRPV 副保||抵押品||付属担保物collateral security
NqHy%'R X5f
mz%VK@ yw[ # _$NIp `d 担保书trust receipt||letter of indemnity
C`=p+2I] HD,xY4q&N 'C$XS>S >4Y3]6N0.F 承兑||认付acceptance
*b *G2f^ <H3ezv1M )M=ioE8`h *D4hq= 单张承兑general acceptance
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H@^u D.D$#O_n.S lPH%Do>K 有条件承兑qualified acceptance
!g~1&Uw1 O1%pxX'`S ]3ONFa <9ig?{' 附条件认付conditional acceptance
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uZ qbrp P(. 5vo.[^ty 部分认付partial acceptance
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