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。
Vy.A`Hz 会计报表statement of account
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pN6!IxN$ @+h
2R 往来帐目account current
$9Hod-Z1 ge)g ?IP4 %_;q<@9) *M\Qt_[ 现在往来帐||存款额current accout
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hdi)C,7Y 3P 3x^NI 1dh_"/ 销货帐account sales
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P )28Jz6.I 共同计算帐项joint account
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$9[_ zB/$*Hd 未决帐项outstanding account
"(5A5> u`dWU}m) ^Crl~~Gk` ]b4*`}\ 贷方帐项credit account||creditor account
]Cnj=\' !^cQPX2< `An|a~G1 wcUf?`21, 借方帐项debit account||debtor account
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:&k p ^$f}s,09 G 5w: 应付帐||应付未付帐account payable
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YqX/7b+ tX$%*Uy ]S9~2;2^, 应收帐||应收未收帐account receivable
L$6{{Tw"2 <^6|ZgR " NnUu8x 0^nnR7 新交易||新帐new account
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m W4Rs9NA} 未决帐||老帐old account
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1Z/ 现金帐cash account
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3 流水帐running account
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p>R8 Ic/D!J{Y .vYU4g] bDVz+*bU} 暂记帐||未定帐suspense account
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I <3zA| P,lKa. 过期帐||延滞帐overdue account||pastdue account
hZf0q 2 }/q]:3M| ' _Ij9{M C-'n4AY^ 杂项帐户sundry account
,<s'/8Ik 8sjAr.iT. !]=[h 'bVDm m). 详细帐单||明细表detail account
p&~8N#I# H+y(W5|2/X CIAHsbn.A C"no>A^ 呆帐bad account
aF1i!Z H!mNHY_fA :"5'l>la *-"DZ 会计项目title of account
U;p" x^U` 1uBnU2E ee}&~% - ` F#MN 会计薄||帐薄account-book
,paD/ '*H&s D]n9+!Ec1f FJJ+*3( 营业报告书||损益计算表account of budiness||business report
,?g}->ZB 6qg_&woJ3 l2Z!;Wm( s{x{/Bp(KK 借贷细帐||交验帐account rendered
w6 0I;.hy |^p7:)cy >8h14uCk t@(S=i7}- 明细帐account stated
+|(-7" yop,%Fe # rnO=N8 VBV y3fnj 与…银行开立一户头to open an account with
<Vucr KqC8ozup W2cgxT B>sSl1opI 与…银行建立交易to keep account with
{jB& e, +Y;/10p _0^f CqHCJ ' 继续记帐to keep account
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A/ppr. 与…有交易to have an account with
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Z9og ~1e?9D 2P)*Y5`KBH 作成会计帐||有往来帐项to make out an account with
4rkj$ n?uVq6c qy@v,a NQb!?w 清算||清理债务to make up an account
e$!01Y$HI 5-rG 8 e<F>u#d @~WSWlQW 清洁帐目||与…停止交易to close ones account with
fePt[U)2 +<qmVW^X c*F'x-TH d@-s_gw 结帐to close an account
e'%"G{(D mx\b6w7 /;P* ? @N^?I*|u 清理未付款to ask an account||to demand an account
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`yh 结清差额to balance the account with
~:h-m\=8Y )1de<# qM ~\4`tc Tz/=\_} 清算to settle an account||to liquidate an account||to square an account
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=> 审查帐目||监查帐目to audit an account
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$Na3 Hzos$1DJ 检查帐目to examine an account
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\>P49 a3i;r M2 x[%z \ [}p/pj= 转入A的帐户to charge the amount to As account
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| /m>%=_nz t?bc$,S"\( bBwMx{iNNz 以计帐方式付款to pay on account
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\pjjb[ 1rhEk|pGZ 代理某人||为某人on ones account||on account of one
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xe6M~+ MSef2|"P# 为自己计算||独立帐目on ones own account
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+@r 由某人收益并负风险on ones account and risk||for ones account and risk
ry99R|/d1 6LVJ*sjSy #HgXTC <4DSk9/ 由某人负担for ones account||for account of one
u+U '|6)E .tFMa: :#yjg1aej ez2rCpA 按某人指示||列入某人帐户by order and for account of one
ux8: +a@:?=hc FNQR sNi PP+-D~r`} 列入5月份帐目for May account
+y}4^3Vx^ T[$! ^WT T*m;G( Muhq,>!U 编入某中帐项下to pass to the account of||to place to the account of
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6 \I3={ii0 9lT6fW`v1Q 'Dh+v3O 寄出清算书to send in an account||to send in render an account
X?B9Z8 |G!P G6%1 4^? J BpBZ M=HP!hn 支票薄cheque book
t&GjW6]W l}#z#L2,` hqPpRSv' FN-j@ 支票陈票人cheque drawer
#<^ngoOj 3n\eCdV-b< #7wOr78 ZO^Y9\L 持票人cheque holder
uU7s4oJ| k!%[W,* ^CZ)!3qd1 e~wuoE:M3 不记名支票cheque to bearer||bearer cheque
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>gAv 记名支票||认人支票cheque to order
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=z=$S]qN 2N,<~L`FX' 到期支票antedated cheque
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hU"(J qTGEi 3jH8pO^ d=q&UCC 未到期支票postdated cheque
1|+Zmo" A;pVi;7 x{$~u2| wEMh !jAbv 保付支票certified cheque
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, ~ jR:oN k8]uy2R6} 未获兑现支票,退票returned cheque
"zT#*>U kQr\ktN\ 0K0[mC}ZwM [sM~B 横线支票crossed cheque
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A(2 5<?O S &B (#4 FwdRM)1) 普通横线general crossing
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qkCj33v Jgf73IX[ 特别横线special crossing
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yL%6! U1+X!&OCp o6 FSSKM 空白支票blank cheque
|j[=uS YQB. 3 Cst:5m0! Af zE0mBW 失效支票,过期支票stale cheque
y~&R(x~w -SZW[T<N" +) pO82 t)yWQV 普通支票open cheque
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SP Z3ucJH/)V DI P( SnMHk3(\ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
D6 2xC5 W!$aK )]4u 0;*1g47\ m=Z1DJG 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
%fS__Tb#u `iX~cUQ cU,]^/0Y 3NEbCILF 支票换现金||兑现to cash a cheque
]Zfg~K( G~oGBq6Gz KL2 #Bm_ .A: #l? 清理票款to clear a cheque
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p rKlu+/G Ms^U`P^V~P >x(3p@6p 保证兑现to certify a cheque
w7.I0)MH e 1W9Z $m Q:.q*I!D<4 O-rHfIxY 填写支票数额to fill up a cheque
VEolyPcsg& ]fN\LY6p 83"Vh$& xLfx/&2 支票上划线to cross a cheque
!n<vN@V*3d '\I.P Vb0((c%& 6}aIb .j 开发支票to make out a cheque
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U:~T.Su K{]!hm,[3 Y lI/~J {uO=Wkp~7 签发支票,开立支票to draw a cheque||to issue a cheque
Pt/dH+r`% DKd:tL24& (Rqn)<<2 3"ALohlL 透支支票to overdraw a cheque
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y{>d&M| 8IErLu } 背书支票to endorse a cheque
W^}fAcQKH }O_kbPNw !d@q T. OH2Xxr[bQ 请付票款||清付票款to pay a cheque||to honour a cheque
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v@|vz) jB+K)NXHL 支票退票to dishonour a cheque
=!rdn#KH U)Cv_qe 0PiD<*EA u:~2:3B 拒付支票to refuse a cheque
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'&?OhSeN [If%+mHdU 拒付支票to stop payment of a cheque
"MH_hzbBF fq-zgqF< B d#D*"gx clE_a? 提示要求付款to present for payment
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ddZ5 PuKT0*_ 7 2g>4fZ 见票即付持票人payable to bearer
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npJ* J$'Q3k 支付指定人payable to order
T$ <l<.Qd \k?Fu=@ +n]z'pijb 4/6?wX 已过期||无效out of date||stale
WCK;r{p%I W{pyU\ @'go?E)f F:p'%#3rU/ 请给出票人R/D||refer to drawer
mB.ybrig mmE!!J`B Q-scL>IkCb 8SV.giG; 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
uB;\nj5'D >ZAb9=/M)F CC?L~/gPN #$vQT}
文字与数字不一致words and figures differ
)U6-&-07 l/(|rl#6 +M@,CbqD >_R,^iH" 支票
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t 7w}PYp1Z'~ 更改处应加盖印章alterations require initials
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Me*woCos' 时间已过effects not cleared
jv8diQ. [(*ObvEF n U0 dm;C @.ML 停止付款payment stopped
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支票毁损cheque mutilated
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!vQwqR m%?+;V 汇款||寄钱to remit||to send money
gb_r <j:w J5i$D0K[ A>0wqT Ub>Pl,~' 寄票供取款||支票支付to send a cheque for payment
zO@7V>2 p\>im+0oh z8MKGM 28u3B2\$ 寄款人a remitter
oRp;9 qD#E, "% {pzu1* 7v{X?86& 收款人a remittee
`W&:* D@-'<0= 3U.?Jbm-8 [{K 国外汇票foreign Bill
E%+ aqA)f D%WgE&wtM do-mkvk @bkZ< Gq 国内汇票inland Bill
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k 5.]eF$x2 Kuj*U'ed7t 跟单汇票documentary bill
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@ @)R6!"p 空头汇票accommodation bill
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8 原始汇票original bill
#z(JYw, QH)uh" v/1&V+"^kd &EZq%Sd 改写||换新票据renewed bill
{6/Yu:; +nLsiC{& *[ @k=!73 4R;6u[a]u 即期汇票sight bill||bill on demand
P%CNu Vk3xWD~ r@|{m QOxa ,(D:cRN …days after date||…days after date…日后付款
=7*k>]o ox}LC,! 4mqA*c%6S A,WZ}v}_ …months after date||…months after date…月后付款
2O*(F>>dT eM>f#M e>GX]tK dx<KZR$!V 见票后…日付款…days after sight||…days sight
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u qjtrU#n 2V-zmyJs5 xn=/SIS 见票后…月付款…months after sight||…months sight
N1pw*<& 4a]$4LQV >f ! *j`{ K 同组票据set of bills
Zy<gA > $@wTc B\tP{}P8{ jRhOo%p 单张汇票sola of exchange||sole of exchange
X}-)io 2#^@awJ ? u4W2{ ++Z,U 远期汇票usance bill||bill at usance
+H'{!:e5 O6P{+xj$ |z5`h +O2z&a;q 长期汇票long bill
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,y 短期汇票short bill
7e`ylnP! ~S$\ PG4 ;QiSz=DyA WZ3GI
l 逾期汇票overdue bill
*[QFIDn: /c>@^ S(c&XJR sXpA^pT"T 宽限日期days of grace
G!^}z(Mgi sK&[sN33 [Ju5O[o [5iBXOmpS= 电汇telegraphic transfer (T.T)
{e1akg. j3J\%7^i @u.%z# h"1 %]iDhXLr 邮汇postal order||postal note (Am.)||post office order||money order
8,l~e8 & g~A~|di| wB~5&:]jr kt0ma/QpP 本票promissory note (P/N)
6UXDIg= qkg`4'rLg BbV @ziL c^?+"7oO0 押汇负责书||押汇保证书letter of hypothecation
-k+}w_<Q XEB1%. p .}O _5b( D=0^"7K 副保||抵押品||付属担保物collateral security
6^'BhHP Vzs_g]V {tN?)~ZQ f\{ynC2m 担保书trust receipt||letter of indemnity
V/8"@C Ow@}6&1 A\1X- Mm d
hp-XIA; 承兑||认付acceptance
p1blPBlp t@Bl3Nt{ DC-tBbQkk 5N_w(B 单张承兑general acceptance
z"vI-~,YU 9 :ubPqt ==?!z<I.d 3Aqw)B'"_ 有条件承兑qualified acceptance
d<@SRHP( =u.jZ*u]WT G 5T{* &Se!AcvKF 附条件认付conditional acceptance
BKfkB[*F u@{z
xYn *MG*]\D CH ojF+e 部分认付partial acceptance
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