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。
pt<zyH3Z 会计报表statement of account
1tNL)x"w G}pFy0W\S q}P@}TE >38>R0k35 往来帐目account current
5%Qxx\q 0#]fEi GY]P(NU ^#:;6^Su 现在往来帐||存款额current accout
^j\LB23 KYpS4&Xh {fXkbMO| ;R*-cm 销货帐account sales
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Mz~ h]oUY.Pf 共同计算帐项joint account
'3>;8(sl Q>{$Aqc,e +Ryj82;59z fUjo',<s 未决帐项outstanding account
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"$ P=n_wE ]M5~p^ RB 贷方帐项credit account||creditor account
:TQp,CEa [bh?p+V xOTvrX RCR= W6 借方帐项debit account||debtor account
v+nXKNL Wu][A\3D1 64/ZfXD +dCDk* /m 应付帐||应付未付帐account payable
jR/Gd01) ='m$O h[remR#3\ DsHF9Mn 应收帐||应收未收帐account receivable
v}$Q $Z G&d !eyLh&]5 Zy(i
_B-b 新交易||新帐new account
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[SC c-$rB_t+ 未决帐||老帐old account
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(f:UC 现金帐cash account
ew1L+ ZG=]b% 7:UeE~uB: >#G%2Vp 流水帐running account
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W V(&L E/:U,u{ 暂记帐||未定帐suspense account
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i[26Qb ]KFh 1 Ij#mmj NW .V;,6Vq 过期帐||延滞帐overdue account||pastdue account
\tgY2: XVs]Y'*x J*zzjtY( 1 7\UHADr 杂项帐户sundry account
Km5_P## L~&S<5? Q,NnB{R {vD$od i 详细帐单||明细表detail account
=IL\T8y09 \'y]m B~k $1 ])>m_ct W et0qt] 呆帐bad account
BwHJr(n Nn_fhc> gN/!w: <f7 O3 > 会计项目title of account
s,_+5ukv MXSD8]je oCCtjr w[z=x 会计薄||帐薄account-book
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f"| X ,ojJ;w5D 营业报告书||损益计算表account of budiness||business report
oywPPVxj m'2F#{ hrniZ^ ]>~.U~ 借贷细帐||交验帐account rendered
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c a#1r'z~]} 'fn}I0Vc W1)SgiXnuy 明细帐account stated
QbdXt%gZe $j- Fm:ZIA x;[)#>.' *A9v8$ 与…银行开立一户头to open an account with
>9w^C1" #.Dl1L/ ]{tWfv|Xg8 S[L@8z.Sj 与…银行建立交易to keep account with
S*Ea" vBA fS}Eu4Xe Uv59 XF$ Ls2OnL9 继续记帐to keep account
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与…有交易to have an account with
p7+{xXf bAt!S ^fKKsfIf /%m?D o 作成会计帐||有往来帐项to make out an account with
}'<Z&NW6 (B\Kb4m l4kqz.Z-g =F[M>o 清算||清理债务to make up an account
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清洁帐目||与…停止交易to close ones account with
h6~xz0,u _Nh])p- 23LG)or.JC e[k\VYj[ 结帐to close an account
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'! 清理未付款to ask an account||to demand an account
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4 []\-*{^r djf8FNnn Wr Wz+5M8 结清差额to balance the account with
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a@1y8B 清算to settle an account||to liquidate an account||to square an account
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mC]Krnx 审查帐目||监查帐目to audit an account
\sGJs8#v][ 0lt1/PEKx2 !h&h;m/c z@[n?t!7k 检查帐目to examine an account
`iuQ.I L_Z`UhD3{ 2wU,k(F_ +SV!QMIg 转入A的帐户to charge the amount to As account
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fNr*\=$ F[ ^ p~u{ 以计帐方式付款to pay on account
g7%vI8Y)@ W[!bF'-10 YbVZK4 TFc/` 代理某人||为某人on ones account||on account of one
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eW5s,6 /\jRr7 Cd !H^R_GC yaj1nq!*" 为自己计算||独立帐目on ones own account
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58{} F8m@mh*8> c1%ki%J# 由某人收益并负风险on ones account and risk||for ones account and risk
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M 由某人负担for ones account||for account of one
P`hg*"<V !Je!;mEvI kD+B8TrW +Y~,1ai 5^ 按某人指示||列入某人帐户by order and for account of one
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+ =>C3IR/ z81`Lhg6 列入5月份帐目for May account
b |Ed@C !ImtnU} eR1]<Z$W\ l$p"%5]_ 编入某中帐项下to pass to the account of||to place to the account of
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Aw} ?&k 寄出清算书to send in an account||to send in render an account
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uzDuBN Y6%O 9b 支票薄cheque book
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DCtrTX 支票陈票人cheque drawer
dJg72?"ka _EZrZB 0/%VejZ' ab5z&7Re6 持票人cheque holder
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OGO4~Up 不记名支票cheque to bearer||bearer cheque
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t"'aQr 记名支票||认人支票cheque to order
&mvC<_1n w+owx(mN@ 5AT[1@H(_ ,NaNih1 到期支票antedated cheque
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+ ]^^mJt.Iv 未到期支票postdated cheque
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保付支票certified cheque
{o[*S%Z" n P4DHb&5 S2fBZ=V8 ) >SU J^u 未获兑现支票,退票returned cheque
&<sDbNS t1YVE%`w ebS>_jD cA4xx^~ 横线支票crossed cheque
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%<8lLRl 3Ga!) 普通横线general crossing
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w? 5}4r'P$m: R"=pAO.4l 特别横线special crossing
dw!cDfT+ y++[:M (TV ye4Z 64>o3Hb2 空白支票blank cheque
aD@sb o 1^zpO~@S IOsitMOX: =5jX#Dc5.+ 失效支票,过期支票stale cheque
>8nRP%r[5, =:zmF]j9 !(soMv y#Ao6Od6 普通支票open cheque
h+!Ld^'c RAQi&?Ko c?{&=,u2 H1>}E5^? 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
c6;tbL XOzd{ 54w..8' N4Z%8:"pj 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
UHYnl] Wej 8YF@ ;k<g#She @O/-~,E68 支票换现金||兑现to cash a cheque
$e7dE$eH d([NU; Bg*Oj)NM AAE8j. 清理票款to clear a cheque
9GuG"^08 `)FSJV1 POQRq%w 1;R1Fj& 保证兑现to certify a cheque
Lmx95[#@a k1HukGa LoQm&3/ R g7 O 填写支票数额to fill up a cheque
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`VVtei 支票上划线to cross a cheque
%:2<'s2Si *wcb 5p EM+#h'%- %l!Gt"\xm 开发支票to make out a cheque
ML!Zm[I9 0!YB.=\{_q _Kg:jal sXdNlR& 签发支票,开立支票to draw a cheque||to issue a cheque
f\FubL L\--h`~YU w:P$S /pZ]:.A 透支支票to overdraw a cheque
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#y }{ 'rF? BD+V{x}P 背书支票to endorse a cheque
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y:a 请付票款||清付票款to pay a cheque||to honour a cheque
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8[\ oqa]iBO 支票退票to dishonour a cheque
gz-X4A" GE]cH6E -NW7ncB| 5T)qn`% 拒付支票to refuse a cheque
Zb<IZ)i# 1 C=&7V kGsd3t!' S3rN]!B+ 拒付支票to stop payment of a cheque
_zq"<Q c #'N"<o[ pBV_'A}ioh c|8[$_2 提示要求付款to present for payment
RM8p[lfX AV\6K;~ @~v|t{G ] RgLTqv4x 见票即付持票人payable to bearer
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4<b=;8 >h+[#3vD 支付指定人payable to order
GMqeC MYgh^%w: $
Fx:w -I-u.! 已过期||无效out of date||stale
+cS%b}O`$ LWQ.!;HY p kk_$j_0 &VG|*&M 请给出票人R/D||refer to drawer
0F$;]zg 8zv=@`4@G f;1DhAS QJ2V&t"3 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
0?hJ!IT;q7 P%`|Tu!B fx&b*OC i7g+8zd8d 文字与数字不一致words and figures differ
3n{'}SYyz H'N$Vv2q TX7B (JZD /5 rWcX 支票
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t?JY@hT* 时间已过account closed
|DAe2RK ^B[%|{cO {k.Dy92 @]$qJFXx 更改处应加盖印章alterations require initials
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`uRf*- 时间已过effects not cleared
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TvH_Z 停止付款payment stopped
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k XEd|<+P1 # 3{g6[Y nNe`?TS?f 支票毁损cheque mutilated
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% -~z]ut<Z O&=40"Dr \Kh@P*7 汇款||寄钱to remit||to send money
e~7h8?\.q ofeSGx BzFD_A>j;_ yl63VX8w} 寄票供取款||支票支付to send a cheque for payment
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u+`< ppcuMcR{ `? ayc/TK 寄款人a remitter
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S 收款人a remittee
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S'M w3j51v` 0' JDO5eEwj 国外汇票foreign Bill
n ,<`.^ MZ_+doN F_Q,j]0 F12tOSfu* 国内汇票inland Bill
)IIQ{SwQq {bF95Hs- D8+68_BEM 7Gb(&'n 跟单汇票documentary bill
l@}BWSx&ms IbRy~ |JVeW[C @ucN|r}=R 空头汇票accommodation bill
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zFWDg ;0}8vs p{:r4!*L 原始汇票original bill
QiU!;!s Ck,.4@\tK $mA+4ISK ns.[PJ"8 改写||换新票据renewed bill
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!5P Gmcx#?|Tx 即期汇票sight bill||bill on demand
K`PmWxNPh Ov{fO v2<roG6.V *b"(r|Ko …days after date||…days after date…日后付款
cK.T=7T *"E?n>b e=t?mDh#E 7pNTCZ
Y| …months after date||…months after date…月后付款
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Rn>1] X-di^%< XezO_V x>Ah4ad 见票后…日付款…days after sight||…days sight
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i |Iy55~hK` ]rM{\En ki6`d? 见票后…月付款…months after sight||…months sight
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j{s 同组票据set of bills
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%9 9d2#=IJm 单张汇票sola of exchange||sole of exchange
WfVkewuPo `$`:PT\Zv4 Co8b0-Z 5=Bj?xb$' 远期汇票usance bill||bill at usance
ww"ihUX Ms?V1 o}5:vi] 4 'rWy~`
V 长期汇票long bill
3Z'{#<1>^; >p!d(J? HSx~Fs^J @M4~,O6- 短期汇票short bill
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3JU |6B:tw/. O#A1)~ 逾期汇票overdue bill
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Z% UI o]#Q6J k=Ef)' 宽限日期days of grace
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3ik tZ[BfO .]Z M2 (?
R 电汇telegraphic transfer (T.T)
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>Cs( 邮汇postal order||postal note (Am.)||post office order||money order
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*NV`6?o@6 cFUYT$8> !5`}s9hsF_ 本票promissory note (P/N)
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[U N l_!%k: 押汇负责书||押汇保证书letter of hypothecation
( uOW5,e7 '*>LZo4 &X+V} =&"Vf!7YR7 副保||抵押品||付属担保物collateral security
^yK94U;<Gy |!%A1 wp# 0&/1{Dk*n T<54qe4`p 担保书trust receipt||letter of indemnity
5F2+o#*h 8tA.d.8 Tc:W=\ < /F;*[JZIb 承兑||认付acceptance
?xQlX%&`6 Z(K [oUJx Pms3X v/+ dx/ 单张承兑general acceptance
U_}$QW0' gn%#2:=pVu ,zXL8T ]Jnf.3 有条件承兑qualified acceptance
%hrv~= 3jS= IU$bP#< ]Vb#(2<2 附条件认付conditional acceptance
puqLXDjA/ Y ga}8DU 4
>&%-BhN lR.a3.~ 部分认付partial acceptance
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