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。
xV14Y9 会计报表statement of account
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EJ1g^|" 往来帐目account current
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{2s 现在往来帐||存款额current accout
xE--)=<$ &${| o@ RfvvX$ /[>_Ry, 销货帐account sales
K-Pcew^? ^2rj);{V Lhg X{!,j} 共同计算帐项joint account
Xqm?@JN Vtj*O'0 S\I+UeFkf hUvA;E(qD 未决帐项outstanding account
#G0'Q2 q$v0sTk0Y o(54 A[' `]GL3cIh: 贷方帐项credit account||creditor account
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a $'U?% jc:=Pe!E 借方帐项debit account||debtor account
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应付帐||应付未付帐account payable
jb/C\2U4) uInI{> /03Wst xp3^,x;\X 应收帐||应收未收帐account receivable
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j8?! J^TC sLTQm*jL $1s>efP- 新交易||新帐new account
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N'# 未决帐||老帐old account
Fpn'0&~-fi CUC]-]8 9'|k@i: c@]G;> o 现金帐cash account
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5 bqF?!t<B 流水帐running account
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E}XQd 暂记帐||未定帐suspense account
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kN\z 过期帐||延滞帐overdue account||pastdue account
zC[LcC*+J $j(4FyH\ ?6N\AM' p ~+sk1[. 杂项帐户sundry account
4>Q] \\Lc Ew{N2 :=q9ay nddCp~NX 详细帐单||明细表detail account
drwxrZt T{#=A$vu X^m@*,[s m^/>C-&C 呆帐bad account
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we s1%2({wP 会计项目title of account
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R7 会计薄||帐薄account-book
EW)r/Av:, NY[48H <X97W\ fl_a@QdB# 营业报告书||损益计算表account of budiness||business report
5rA>2<\pQ |NjyO>@Pa lKRp9isn^ >Ij#+= 借贷细帐||交验帐account rendered
zrtbk~v8y TUp%Cx [R~@#I P! ~ :B/`1[m 明细帐account stated
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@VP 4 T/ ~erc 7:.
!R^5H 与…银行开立一户头to open an account with
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o;bD FQMA0"(G$ 与…银行建立交易to keep account with
itO1ROmu "MOmJYH $@dPIq4o;} }L5;=A']S 继续记帐to keep account
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2Bx *e 与…有交易to have an account with
JQ\o[t v[m1R' /q`f3OV" :\1vy5 _ 作成会计帐||有往来帐项to make out an account with
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d 清算||清理债务to make up an account
_ 1\H{x OadGwa\:s 00A2[gO9 `[f IK, 清洁帐目||与…停止交易to close ones account with
4-xg+*() maQOU1 sQY0Xys<4 y;LZX-Z- 结帐to close an account
_3_o/I 'KNUPi| nyd'79~>G & =vi]z:[ 清理未付款to ask an account||to demand an account
&) Iue<&2 S3/Z]?o lN::veD 8DlRD$_:& 结清差额to balance the account with
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p/x mY]R~: _5768G`P 清算to settle an account||to liquidate an account||to square an account
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c2 %|?PG i@5 =ThacZHb8 ^(yU)k3pu 审查帐目||监查帐目to audit an account
If. hA} :WN*wd =)XC"kUp 2ISnWzq; 检查帐目to examine an account
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]4oF!S%F 转入A的帐户to charge the amount to As account
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]&|.~2 & 以计帐方式付款to pay on account
lA7\c# H9T'{R*FC 1x4{~g\ t{ScK%S6 代理某人||为某人on ones account||on account of one
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;Nf\ 为自己计算||独立帐目on ones own account
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Z}4_/E rQPV@J]: 由某人收益并负风险on ones account and risk||for ones account and risk
2=xjgK wloQk(T<W &p#.m"Oon Q+'QJ7fw'| 由某人负担for ones account||for account of one
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D>Dch0{H,: 按某人指示||列入某人帐户by order and for account of one
ey>V^Fj Aaq!i*y re\&'%~K =7uxzg/%Tj 列入5月份帐目for May account
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c)OQ_3xOs 编入某中帐项下to pass to the account of||to place to the account of
%$L!N-U6 YYUWBnf30G U#W9]il$ H"A|Z6y$^ 寄出清算书to send in an account||to send in render an account
8 P=z"y =tE7XC3X_ y0D="2) \vvV=iw 支票薄cheque book
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\AiUY Jx8?x#} [vs5e3B) Wp<4F6C$@ 支票陈票人cheque drawer
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; ?tLBEoUmKT 持票人cheque holder
qZ6Mk9@M 'X$2gD3c9 b-rgiR$cg -mlBr63Bj 不记名支票cheque to bearer||bearer cheque
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2ku s<t*g]0`/ IP E2t 记名支票||认人支票cheque to order
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D QFm~wv8: ?UlAwxn bZ.q?Hlfk 到期支票antedated cheque
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-5~&A6+ILn 2O^7zW 未到期支票postdated cheque
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x\ 保付支票certified cheque
8MH ZWi (c<MyuWb a.r+>44M k<098F 未获兑现支票,退票returned cheque
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F)A ;-:Nw6 E 7n,*3;I 横线支票crossed cheque
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普通横线general crossing
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XG"[@ [f9U9.fR 特别横线special crossing
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Vi 空白支票blank cheque
p<w2e xWv@PqXD y6bl&_ +}al_. 失效支票,过期支票stale cheque
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qy&AJ UE2!,Z, b'1n1L 普通支票open cheque
:`~;~gW< 0=3Av8 2m]CmdV^ gr?[KDl~ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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`Ax7 }IM *Vsk %|&Wc pQR 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
EZ6\pyNB0# sYQ=nL |~'PEY z?NMQ8l|:6 支票换现金||兑现to cash a cheque
@+OX1-dd/w E;Akm': +j*h bG= T}%8Vlt] 清理票款to clear a cheque
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&LRO^[d 保证兑现to certify a cheque
sp=;i8Y 3 >5rb4 EDMuQu/D8 bi^[Eh 填写支票数额to fill up a cheque
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{ `QpkD8 {h<V^r 支票上划线to cross a cheque
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&o6j>C {yo<19kV@ eXB'>#&s 开发支票to make out a cheque
rD"$,-h 2pKkg>/S cPFs K*w }XJA#@ 签发支票,开立支票to draw a cheque||to issue a cheque
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8-1 4=BIYC"Lu 透支支票to overdraw a cheque
""0 cw X+0+}S >iZ"#1ZL2O |"j{!Ei 背书支票to endorse a cheque
DZ-2Z@{PX `%%/`Qpj; Owe"x2D\ 8%eWB$<X 请付票款||清付票款to pay a cheque||to honour a cheque
I&m C >s5i G1RUu-~+ zla^j, 支票退票to dishonour a cheque
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ECZ`I Z. gK_^RE9~ 拒付支票to refuse a cheque
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Ikz S2;u!f 拒付支票to stop payment of a cheque
t<F*ODn z CS.P.$ (_9 u< | e?:Uq 提示要求付款to present for payment
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&U.U< ?RP&XrD 见票即付持票人payable to bearer
{*BZ;Xh\8 ktA5]f; e&R?9z-* Oq`CK f 支付指定人payable to order
rEoMj)~\4& H.Q648A"PF ZH~=;S-t _A>?@3La9 已过期||无效out of date||stale
s*g`| E{M ij=_h_nA /h(bMb Z ^MXW,xqb 请给出票人R/D||refer to drawer
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/WxCsQn 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
TJO?BX_9 hI$IBf> aVE/qXB 6T9?C|q 文字与数字不一致words and figures differ
j5Cf\*B4J ^o LMgz x\i+MVR- PwC9@c%c 支票
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(zmLMG(R 时间已过account closed
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8Nf^ 更改处应加盖印章alterations require initials
BwJL)$D<S znkc@8_4 RSTA!?K/. KHTR oXt K_Q-9j
.FdzEauVc 时间已过effects not cleared
{hH8+4c7 1_B;r9x \dHdL\f ,Qh9}I7;C 停止付款payment stopped
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支票毁损cheque mutilated
M/abd 7q MwHxn% 7%sx["%@ !q[r_wL 汇款||寄钱to remit||to send money
KlGmO;k `gSJEq .5E6MF n|'}W+ 寄票供取款||支票支付to send a cheque for payment
|I2~@RfpO: t!&p5wJ*Q IQ $
/|b/ +=Y$v2BZA3 寄款人a remitter
f{w[H S,z @#>YU 1Xkl.FcFw (
d1ho= 收款人a remittee
?58*#'r U:fGIEz{ZY 7csMk5NU'< ~j36(`t 国外汇票foreign Bill
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aE2Yl 国内汇票inland Bill
6#;u6@+}yy ):st-I!o Ro.br:'Bw A2%RcKY7 跟单汇票documentary bill
u):Nq<X xxZO{_q ``,q[| _
X~xfmU 空头汇票accommodation bill
"3$P<Q\;l; Ol)M0u CTf39R|7_ `G<|5pe 原始汇票original bill
m+EtB6r /_V4gwb}|- av>Ff6w)Y
:+v4,=fHy 改写||换新票据renewed bill
V`_)H vxk~(3]<) eEX* \1Gg >/9Qgyc0 即期汇票sight bill||bill on demand
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+1` om1D} irKT V?r(; x T1A/>\Ns …days after date||…days after date…日后付款
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yx(0 …months after date||…months after date…月后付款
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\os"j >8EmfjUoc wF)g@cw 见票后…日付款…days after sight||…days sight
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Jyyr'1/<k _YA;Nd#%k `e}6/~R` 见票后…月付款…months after sight||…months sight
Wo,fHY c{\x<AwO q j*77 >$_@p(w 同组票据set of bills
"[2D&\$ 8M6Qn7{L hEfFMi=a` %!V =noo 单张汇票sola of exchange||sole of exchange
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06mn |K'7BK_^J o(Q='kK AxiCpAS;J 远期汇票usance bill||bill at usance
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_; 长期汇票long bill
}EJ'tio] C''[[sw'K {AO`[ 86ml.VOR 短期汇票short bill
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19Vv*; 4 moVS1 逾期汇票overdue bill
; d :i p&cJo<]=LE W4rh7e4 =>Dw,+" 宽限日期days of grace
)Zit6I Vf`9[*j Q) Y&h'.( rtk1 8U- 电汇telegraphic transfer (T.T)
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#W1im 邮汇postal order||postal note (Am.)||post office order||money order
42 &m) 'H)l~L .6y(ox|LL E@S5|CM 本票promissory note (P/N)
U?yKwH^{ "(^1Dm$( m;m4/z3U Y)9]I6n7 押汇负责书||押汇保证书letter of hypothecation
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fC ~0ZLaiJ 副保||抵押品||付属担保物collateral security
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DtGtkF x\!Uk!fM 担保书trust receipt||letter of indemnity
2a[_^v $v n^;Sh$Os 2 NrMse G~|Z(}H 承兑||认付acceptance
#e(P~'A0 J3# SBqx_4} %.n 7+ 单张承兑general acceptance
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!wY6z bx8|_K*^ 有条件承兑qualified acceptance
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nW 附条件认付conditional acceptance
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@ 部分认付partial acceptance
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