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。
75R#gQ]EV 会计报表statement of account
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k`PRy QjG/H0*mP A9u>bWIE7 往来帐目account current
gsM^Pu09ud EzjK{v"> NH}o`x/ Y~A I2H S 现在往来帐||存款额current accout
JX[]u<h? ITTEUw~+o wvxz:~M &GJVFr~z 销货帐account sales
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([ i8-Y,&>V x=Oy 6" 共同计算帐项joint account
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eJ [u2t1^#Ol ?eX/vqk 未决帐项outstanding account
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fDfph7[) 贷方帐项credit account||creditor account
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借方帐项debit account||debtor account
|pWu|M _' .r6x9t oVn&L*H <bSPKTKL 应付帐||应付未付帐account payable
aGi`(|shW eL(<p] \y(3b# E?P>s T3B 应收帐||应收未收帐account receivable
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"2r >c<xy>N 新交易||新帐new account
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7+fd_G nQ+5jGP1 {j]cL!Od 未决帐||老帐old account
bEQ- ?X%7 ?2Z`xL9QT ~S;-sxoO0l }8aqSD<: 现金帐cash account
]YFjz/f S\A0gOL^ Y)pop:y t ``:[Jr& 流水帐running account
9wldd*r v^t7)nx^ &;P\e 37a1O>A 暂记帐||未定帐suspense account
ux(~+<k Y)5O %@Rl 0NZ'(qf~9 W&|?8%"l] 过期帐||延滞帐overdue account||pastdue account
MQN~I^v3 fK+E5~vQ E wFq1~ }s<;YC 杂项帐户sundry account
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详细帐单||明细表detail account
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$ b5^>QzgD : q%1Vi 0q-lyVZ^X 呆帐bad account
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j{_i?R? 会计项目title of account
Nr2,m"R{ }Cw,m0KV/ l~]] RgU ^$lZ 会计薄||帐薄account-book
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(E00T`@t0i 营业报告书||损益计算表account of budiness||business report
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17.n [[AO6.Z CQ/+- -o aaY AS"/: 借贷细帐||交验帐account rendered
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C2`B ;2`6eyr sa o & 明细帐account stated
0Pf88 '6 B?8*-0a'[ v8y Cf7+" -`\rDPGf 与…银行开立一户头to open an account with
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Mr W)Y`8&, PL$XXj>|: Q2m[XcnX 与…银行建立交易to keep account with
Ah7"qv'L\ ]YhQQH1>] oOI0q_bf -kLBq:M 继续记帐to keep account
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@|"f^` ~"`e9Im ff.k1%wr^ 与…有交易to have an account with
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e 作成会计帐||有往来帐项to make out an account with
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s}o[Z@n 清算||清理债务to make up an account
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iJM+, )yig=nn 清洁帐目||与…停止交易to close ones account with
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>D>B Wgte.K> / 结帐to close an account
*Ts$Hj[ X+A@//,7 mTX:?> i3|xdYe$ 清理未付款to ask an account||to demand an account
Iga+8k N80ogio_Tk 0g:q%P0 W>w(|3\ 结清差额to balance the account with
PV~D; iKPgiL~ L1!~T+%uQ ZXb{-b?[` 清算to settle an account||to liquidate an account||to square an account
7=?!B#hm! 5<PNl~0 X5.9~ zKJQel5 审查帐目||监查帐目to audit an account
^\B4]'+^j yD& Y`f# NCi~. I 6}R*7iMs 检查帐目to examine an account
l@GJcCufE Iv aeN #<M&$< HJg&fkHn1 转入A的帐户to charge the amount to As account
!~?/D Q+Q"J U S"G(_% -|}?+W 以计帐方式付款to pay on account
dI%jR&.e; jcj8w .E^w, o J7",fb 代理某人||为某人on ones account||on account of one
1K/ : O(%6/r`L,k Gf#l ^yr tc`3-goX 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
@R`6jS_gK T8g\_m |Y}YhUI& 3]kM&lK5\ 由某人负担for ones account||for account of one
5%9Uh'y# U{ 0~& ~xY"P)(x; sdO8;v> 按某人指示||列入某人帐户by order and for account of one
<S7SH-{_\ o>(<:^x9 [N~7PNd S Xux[ 列入5月份帐目for May account
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iS $#n9C79Z@ 4t =Kt c.LRS$o/j 编入某中帐项下to pass to the account of||to place to the account of
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c-M 寄出清算书to send in an account||to send in render an account
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I 支票薄cheque book
"4WnDd5" wxK71OH [Uq`B&F: 4$vUD1(' 支票陈票人cheque drawer
qh6b;ae\x ^kcuRJ0*$ eSObOG/ m[y~-n 持票人cheque holder
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Svb1A 3O*iv{-& ZhCz]z~tj6 不记名支票cheque to bearer||bearer cheque
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t` 4$L 记名支票||认人支票cheque to order
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V A R&t2 到期支票antedated cheque
\ CcVk"/ Q`J U[nY S9l po_!z @6DKw;Q 未到期支票postdated cheque
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]wyDj 6@#=z 4IW90"uc 保付支票certified cheque
J_&cI%. Z-CA9&4Uh I&15[:b=- /KnIU|; 未获兑现支票,退票returned cheque
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edY*[` fl4@5AVY <w~$S0_ S`mB1(h 横线支票crossed cheque
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u o\W>$$EXD 普通横线general crossing
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y>b9R aW|=|K D?Ol)aj? 特别横线special crossing
VrT-6r'Y gJwX f9_Pn'"I Bf^K?:r"V 空白支票blank cheque
wDiq~! ?t\GHQ$$? rFC9y o ScInOPb'K 失效支票,过期支票stale cheque
E<B/5g! m>[G-~0?kI T[[E )f1[ 90JWU$K 普通支票open cheque
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&dvd kW%wt1", DD7D&@As .{;RJ:O 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
~Odclrs Y~( 8<`^ gQhYM7NP{5 K43`$ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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~:"\P buKkm$@w k+@ :+RL 支票换现金||兑现to cash a cheque
I)%bOK] CIwI1VR^ {RsdI=% 7S=]@* 清理票款to clear a cheque
Bz,Xg-k+ IA=\c 4ee-tKH -yIx:*KI 保证兑现to certify a cheque
:=quCzG a(-t"OL\ <Z1m9O "sy ms&5Bq+9 填写支票数额to fill up a cheque
)TNG0[ b\NY!)B b83m'`vRM "0>AefFd# 支票上划线to cross a cheque
aJs! bx>K *m&'6qsS Kx;l a u8x#XESR7 开发支票to make out a cheque
'vZWkeo =.`e4}u \X HR'F sA"B/C|(g 签发支票,开立支票to draw a cheque||to issue a cheque
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:>Z&: ^m.%FIwR wUS w9xg +9;6]4 透支支票to overdraw a cheque
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;Im<2 背书支票to endorse a cheque
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*MCkezW7{ 请付票款||清付票款to pay a cheque||to honour a cheque
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@YbIn \gir *u>[ 支票退票to dishonour a cheque
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,G$<J0R1 [GW;RjPE 6I5LZ^/ G9 拒付支票to refuse a cheque
c`)[- @7?L+.r$9 ph7]*W- 3qp\jh=FE 拒付支票to stop payment of a cheque
UtB~joaR ukee.:{ FbD9G6h5 ^"J)^3j< 提示要求付款to present for payment
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y[x <q4<3A u>03l(X6f 5W_Rg:J{P 见票即付持票人payable to bearer
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Z~g7^,-t 支付指定人payable to order
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^J g % 8@pjk =|3*Y0 已过期||无效out of date||stale
JjH141 n%D #<R6!"TNoz GUvEOD=p { =IAS} 请给出票人R/D||refer to drawer
/Nd`eUn ;c# jO:A5 =?1B|hdo NMH'4R 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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Oi 文字与数字不一致words and figures differ
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UiITP< 支票
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[Pz['q L3t 时间已过account closed
z7]GZF N?mQ50o~C yH',vC. bb`8YF+?' 更改处应加盖印章alterations require initials
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"VQ7Y`,+ 时间已过effects not cleared
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停止付款payment stopped
mW 'sdb a/lTQj]A _ v3VUm# ECvTmU'= 支票毁损cheque mutilated
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F. yey]#M[y }6 MoC0 G Y+li{ 汇款||寄钱to remit||to send money
1HBXD\! EVDcj,b"^ d&t,^Hj f2Z(hYH~ 寄票供取款||支票支付to send a cheque for payment
A $W~R \vqqs nm]m!.$d &O^t]7 寄款人a remitter
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6 收款人a remittee
F0/!+ho t`E e/L% F4=V*/7 DN;3VT.- 国外汇票foreign Bill
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@?)\~ *apkw5B}C 国内汇票inland Bill
D7v_< =&roL7ps &ZI-#(P sff4N>XAl< 跟单汇票documentary bill
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空头汇票accommodation bill
|Jny0a/0 p'\zL:3 _~O*V& 1EA#c>I$ 原始汇票original bill
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Ar'k6NX 2$FH+wuW 改写||换新票据renewed bill
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&D%' %{&,5|8 C{OkbE"Vym @z>DJ>htN 即期汇票sight bill||bill on demand
1\-r5e; BE j?1wP6/NP 1G)I|v9R zV8{|-2]No …days after date||…days after date…日后付款
2BV]@]qB +P%k@w#<Z #|=Q5"wU .Ky)Co …months after date||…months after date…月后付款
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ps moL3GV%]Gq Tb\<e3Te_ L5r02VzbD 见票后…日付款…days after sight||…days sight
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^$!n, ~]SCf@pRk Lr0:yo __}ut+H^5p 见票后…月付款…months after sight||…months sight
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Mt5O} 17-B'Gl!<% 同组票据set of bills
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|jw( KkCsQ~po gFl@A} 单张汇票sola of exchange||sole of exchange
"EwzuM8f m"!Q5[ kLc@U~M NuW6~PV 远期汇票usance bill||bill at usance
%F\.1\&eE ik1asj1 g{CU1c)B )YW"Zo8~!1 长期汇票long bill
v2k@yxt( |5jrl| oxL)Jx\c9A a(X V~o 短期汇票short bill
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T$h;O hbEqb{#}@ {vdY( 逾期汇票overdue bill
u~PZK.Uf0 o2[$XONTl ~O|~M_Z @km4qJZ 宽限日期days of grace
M4(57b[` ae" o|Q LW k/h1 gegM&Xo 电汇telegraphic transfer (T.T)
>Y(JC#M; =J|jCK[r &j,#5f( cbl>:ev1h 邮汇postal order||postal note (Am.)||post office order||money order
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5\`*" rgDl%X2B 本票promissory note (P/N)
c\/-*OYr< _]-8gr-T [5ncBY*A7 n.t5:SW 押汇负责书||押汇保证书letter of hypothecation
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^\vFp #<X4RJ |=07n K2 6TTu[*0NT 副保||抵押品||付属担保物collateral security
:{4C2qK> mE_% *6eJmbFG =CO) Q2 担保书trust receipt||letter of indemnity
/GX>L) ]=9 d'WL KDP"z !&
:Cp_ 承兑||认付acceptance
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\b 单张承兑general acceptance
d2d8,Vg q%QvBN y5F"JjQAa 'HJ+)[0X* 有条件承兑qualified acceptance
7r^Cs#b+I )B+R|PZ, Uk*(C( <VSB!:ew 附条件认付conditional acceptance
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, zA}JVB kvuRT`/ Wp+lI1t 部分认付partial acceptance
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