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。
I Ceb2R 会计报表statement of account
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zcJ> 往来帐目account current
*[QFIDn: #y?iUv S(c&XJR sXpA^pT"T 现在往来帐||存款额current accout
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`:f ]W7e2:Hra 销货帐account sales
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N3;H 共同计算帐项joint account
HqZ3] ^J[r<Dm8F ^O9_dP: tr<iFT}C 未决帐项outstanding account
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m7F"kD t}!Y}D 贷方帐项credit account||creditor account
X<j(AAHE Ul/Uk n$ 'H]&$AZ;@ VY@6!9G 借方帐项debit account||debtor account
-VOMt5u { +$zgg 9?IvSv}z B F,8[|%# 应付帐||应付未付帐account payable
%+{[ %?xh $YNW T\FE _!} L\E~ v{T%`WuPRf 应收帐||应收未收帐account receivable
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2 S]O0zv^} `L=d72: 新交易||新帐new account
CBVL/pxy 1h[xVvo<L ?q%&" EV$$wrohQ` 未决帐||老帐old account
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:q9~ 现金帐cash account
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`A Gl 流水帐running account
Hy9c<X[F9 /ta5d;@ T[<deQ xX5EhVR 暂记帐||未定帐suspense account
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*~5] 过期帐||延滞帐overdue account||pastdue account
T0Kjnzs }5??n~:*5 _>LI[yf{ dh~ cj5 杂项帐户sundry account
&-hz&/A, CU7WK}2h2C D J:N Jj:Bi&C 详细帐单||明细表detail account
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f^ N"M?kk, Ol@ssm fEMz%CwH 呆帐bad account
A$a>=U|Z8 )}[:.Zg,3/ dZ"B6L!^( {f12&t 会计项目title of account
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]^ @8;0p uHNh|ew21 y. A]un1 会计薄||帐薄account-book
_Dv< |vI1C5e 5e|2b] f$ p`CVq `k 营业报告书||损益计算表account of budiness||business report
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B(x>w 借贷细帐||交验帐account rendered
f]*_]J/ @ a$HJ: _Cd_i[K[ -2\%?A6L 明细帐account stated
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3!OO_ O6Gg?j f5droys9 与…银行开立一户头to open an account with
&E{i#r)'T 2o\GU )HFl 0[vT / >As9|% 与…银行建立交易to keep account with
Bp.z6x4 3H'+7[~qH j. m(Z} '~Z#h P 继续记帐to keep account
FV1!IE-}- R[/]iK+!& 9W~3E^x ^9ZW}AAO 与…有交易to have an account with
pH'1be{K 2|8&=K / a33SY6. `B4Px|3 作成会计帐||有往来帐项to make out an account with
:M %s:,]R @uWPo2 G3.MS7J ti)4J2c,8 清算||清理债务to make up an account
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> N-+`[8@(P< ST^@7f_ 清洁帐目||与…停止交易to close ones account with
G#~6a%VW MvO!p ,iUYsY KT5"/fv 结帐to close an account
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O5z~I 清理未付款to ask an account||to demand an account
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=V 结清差额to balance the account with
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s+ Z I'_.U]An 清算to settle an account||to liquidate an account||to square an account
cE*Gd^ /y\KLa `_+j+ aXSTA,% 审查帐目||监查帐目to audit an account
fy|Ae CpAdE m{ O*<,lq 0K y?|JBf 检查帐目to examine an account
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q 转入A的帐户to charge the amount to As account
'WUevPmt @jE<V=? XG5mfKMt+ 8: KlU(J 以计帐方式付款to pay on account
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b&lVdu s-Mzl?o 代理某人||为某人on ones account||on account of one
kCRP?sj YdgaZJs !V=s^8nj az (u=} 为自己计算||独立帐目on ones own account
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由某人收益并负风险on ones account and risk||for ones account and risk
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*Mt's[8 由某人负担for ones account||for account of one
pP&TFy#G+' e1dT~l ^n|u$gIF8 rZDmZm?= 按某人指示||列入某人帐户by order and for account of one
Ld[zOx O)'Bx=S4Ke 3wEVjT- 6'e}!O 列入5月份帐目for May account
D]9I-| uvK1gJrA) ^/wvHu[# zR'lQ<u 编入某中帐项下to pass to the account of||to place to the account of
bBkF,`/f$ Q0f7gY1-% ta*B#2D> _|x b)_ 寄出清算书to send in an account||to send in render an account
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u^%jiU 支票薄cheque book
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H|4O`I;~( 'AX/?Srd , C88%k 支票陈票人cheque drawer
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持票人cheque holder
T`f6`1x [q/=%8qLUA 3T$gT m}] bP 不记名支票cheque to bearer||bearer cheque
W8Z&J18AU m$xL#omD u/e-m/ 7hq*+e 记名支票||认人支票cheque to order
0^4uZeW? Ey$J.qw3 +(iM]L$Fw% r5XG$:$8\ 到期支票antedated cheque
agqB#,i Kd8V,teH =j]us?5 `s (A&=g\ 未到期支票postdated cheque
yjODa90!G 4oT1<n`r+ T8 k@DS pOlo_na}[ 保付支票certified cheque
$9dm2#0d N\ ?%944R XJ~_FiB 3A%/H` 未获兑现支票,退票returned cheque
>s}bq#x V3fd]rIP 6RV]9 0x!XE|7I 横线支票crossed cheque
0[@9f1Nk4 TN}YRXtW+ hM")DmvB4 )&}\2NK6L 普通横线general crossing
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wp. ooY2"\o 特别横线special crossing
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b"*LN 2mAXBqdm 空白支票blank cheque
il `O*6- })O^xF~ f>i6f@ pIdJ+gu(s 失效支票,过期支票stale cheque
nYG$V)iCb ,Ju f _ETG.SYq {7&(2Z]z 普通支票open cheque
K*Y.mM) n.]K"$230 `T2RaWR4= 8FyJo.vr( 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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^c=j y6ntGrZ}$ 9\RSJGx6 es@_6ol.@ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
f^il|Obzl 4*W ??(=j ,:UoE qy=4zOOD# 支票换现金||兑现to cash a cheque
O1IR+"0 ?ihkV?;) BsiHVr Wf/Gt\? 清理票款to clear a cheque
&gxRw l #4"(M9kf @O9.~6 GFasGHAw 保证兑现to certify a cheque
;rWgt!l hXdc5 ?i? ko\VDyt, e`ti*1]q 填写支票数额to fill up a cheque
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^Ts|/+}'i V.5gxr3QqW 支票上划线to cross a cheque
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BYt#aqf @ qWgokf 开发支票to make out a cheque
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)n\R# s7=CH 签发支票,开立支票to draw a cheque||to issue a cheque
2='gC|&s6 |f1 S&b. YL\d2 GlYNC&,VL 透支支票to overdraw a cheque
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< |Fz/9+I s*{l}~fPkW D+?/MrP 背书支票to endorse a cheque
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g8oya 89T xd9X '"&M4.J{ 请付票款||清付票款to pay a cheque||to honour a cheque
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j 支票退票to dishonour a cheque
WrH7tz %LeG.~? b,"gBg JVbR5"+. 拒付支票to refuse a cheque
m UY+v>F Qa@b-v'by >+y[HTf- p>Dv&fX 拒付支票to stop payment of a cheque
_$%.F|: N>##}i 0o~? ]C Z18T<e 提示要求付款to present for payment
6lw)L .lnyn|MVb UFBggT\ ZHT_o\ 见票即付持票人payable to bearer
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d-Vttxa6 支付指定人payable to order
^\=<geEj uFQ;}k;} C3q}Dh+] 3V~871:-~ 已过期||无效out of date||stale
KvENH=oh =K'X:UM 6'CZfs\ B1)gudP` 请给出票人R/D||refer to drawer
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>bMx~a] IcmTF #{D ;NNYJqWd^] 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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< lz2B,# _8x:%$ 文字与数字不一致words and figures differ
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4G%m>$ @@~OA>^ 支票
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N.6?a 时间已过account closed
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zT$-% 时间已过effects not cleared
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Qjq -u)f@e 停止付款payment stopped
)[S~W 35 Xwz9E!m y04md A6< RcJ.=?I! 支票毁损cheque mutilated
Z;M}.'BE TCShS}q;% HURrk~[ Nr~9] S 汇款||寄钱to remit||to send money
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vTx6-] R1'tW= RRSkXDU} 寄票供取款||支票支付to send a cheque for payment
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xLd 117`=9F ~x67v+I 寄款人a remitter
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jnF-kia m@(8-_ $MW-c*5a 收款人a remittee
Buxn!s w4:|Z@ I .T!R]n vP k\b 3E 国外汇票foreign Bill
YoC{ t&rY 96a2G,c>V (29h{=P' ~HW8mly' 国内汇票inland Bill
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eiJkX 跟单汇票documentary bill
TNi4H:\ I`e$U He&7(mQ0^ _ ^ JhncL 空头汇票accommodation bill
9^yf'9S1 &\n<pXQ `5SLo=~ ,=Q;@Z4 vJ 原始汇票original bill
$!?tJ@{ ; JpsRf! -_%8Q#" K[,d9j`^ 改写||换新票据renewed bill
^4G%*- v8{ jEAK So6ZNh9 ]TE(:]o7V 即期汇票sight bill||bill on demand
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GcH4E9r SRP.Mqg9 …days after date||…days after date…日后付款
Q4H(JD1f) Xl/SDm_p >]ghme 6H]rO3[8 …months after date||…months after date…月后付款
pxGDzU -(oFO'Lbg S]"U(JmW\ 9~rrN60Q 见票后…日付款…days after sight||…days sight
wI0NotC ;#i$5L!*B tfAO#h tq W5)R{w0`GD 见票后…月付款…months after sight||…months sight
AhyV YK{E=<: tyI!y~-z #7*{ $v 同组票据set of bills
_L^(CFE Z&Qz"V>$ w=;Jj7}L e=H,|)P 单张汇票sola of exchange||sole of exchange
S6d&w6 ^ ,cwm:B@ xs}3=&c( If*+yr| 远期汇票usance bill||bill at usance
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dEg I$y6N"| 长期汇票long bill
> N bb0T sw\O\%^ K*/X{3 J; W2`/z)[*> 短期汇票short bill
63NhD 1;E^3j$ >WZ_) `R (DnrJ.QU}t 逾期汇票overdue bill
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Kf ^o8o x| =]Xxco h>:eu# 宽限日期days of grace
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! ?= RC?K 电汇telegraphic transfer (T.T)
nYb{?{_ca8 RG8Ek"D@ FhFP M)[ *dpKo&y 邮汇postal order||postal note (Am.)||post office order||money order
2FxrjA DX b=Ku ytyX:e" Hs#q 7 本票promissory note (P/N)
g;eoH R^f-j-$o] [h0.k"&[ Nu[0X 押汇负责书||押汇保证书letter of hypothecation
DQ`\HY LcW:vV|'K *=)kR7,]9d XIRvIwO 副保||抵押品||付属担保物collateral security
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r*W 8`Iz%rw&(J 担保书trust receipt||letter of indemnity
sMDHg }{S pV nsjrzO79L8 g5[r!XO 承兑||认付acceptance
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!F]b %SC%#_7 grZ?F~P8 GS qt:<Qs 单张承兑general acceptance
yk0#byW` J5#shs[M: D=_FrEM_IA 7\<}378/^ 有条件承兑qualified acceptance
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<#H5/Tq :p0<AU47 附条件认付conditional acceptance
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1Ohl )Q5ja}-{V kNC]q,ljt5 cz.,QIt_ 部分认付partial acceptance
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