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。
m,r>E%;Cj 会计报表statement of account
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W?$Z 往来帐目account current
}kMKA.O" ZC9S0Z x%55:8{ Fr1OzS^&( 现在往来帐||存款额current accout
<4%PT2R |?ma? 6QNO#!; 'Xg9MS& 销货帐account sales
S{zl<>+ RT"JAJTi/ (w?W=guHu *zWf8X 共同计算帐项joint account
Y|aaZ|+ %RXFgm!{f J pKCux eKL3Y_5p@ 未决帐项outstanding account
cTLW}4m%g L%I8no-Q <ugy-vSv \0z<@)r+AJ 贷方帐项credit account||creditor account
~4M?[E& YH{FTVOt{C wg|/-q- g>-u9%aa 借方帐项debit account||debtor account
/qweozW_+ s^GE>rf c)zwyBz >{#QS"J# 应付帐||应付未付帐account payable
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mvLM 应收帐||应收未收帐account receivable
og|~:>FmJo +EM^ ~s>Ud<l%r cB}6{c$_sW 新交易||新帐new account
%SwhNn Fd >epvR ^qV6khg -qJO6OM 未决帐||老帐old account
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现金帐cash account
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~ P!%i9e_ 流水帐running account
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,fw' 暂记帐||未定帐suspense account
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过期帐||延滞帐overdue account||pastdue account
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:i S"Drg m. oVeC@[U 杂项帐户sundry account
6|]e}I@<2 F'^?s= QX 48n 7<M;I BVv{:m{w 详细帐单||明细表detail account
swG!O}29OX ~3qt<" t? [8k&Z z#\YA]1 呆帐bad account
,=`iQl3(y/ @JpkG%eK _#TbOfu a,KqTQB 会计项目title of account
hbE~.[Y2r 9u] "($ x^/453Lk ;BYv&(#u1q 会计薄||帐薄account-book
gR@,"6b3 `8G {-_ ,")/R/d 4,?ZNyl 营业报告书||损益计算表account of budiness||business report
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*~~00w 借贷细帐||交验帐account rendered
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明细帐account stated
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6O9 Qs;MEt 1 与…银行开立一户头to open an account with
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,w _A,mY6* >IE`, fe 与…银行建立交易to keep account with
+/DT#}JE ($[)Tcq*~ |!"qz$8fB F]6$4o[ 继续记帐to keep account
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`nEe-w^9)I ?$ 0t @E 与…有交易to have an account with
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dh3\6F `rZS\A d^ZrI\AJ 作成会计帐||有往来帐项to make out an account with
dIOiP\^ tW}At -VkPy<) Z$:iq 清算||清理债务to make up an account
to#N>VfD DE" Y(;S <}bF49z zb& 3{, 清洁帐目||与…停止交易to close ones account with
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9@UL lq}g*ih 结帐to close an account
)jHH-=JM WC`x^HI N=~aj7B% )|j?aVqZ 清理未付款to ask an account||to demand an account
hLF ;MH@ L1YiXJ,T, vw[i.af m+9~f_} 结清差额to balance the account with
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pk E>Lgf&R#W V3q[ #.o 清算to settle an account||to liquidate an account||to square an account
l{4rKqtX =9L1Z \f Q+a"Z^Z| pT'jX^BU 审查帐目||监查帐目to audit an account
(.N!(;G 7j8Ou3 <T+{)FV ']DUCu 检查帐目to examine an account
.vWwYG MyaJhA6c ,WQg.neOA 0UOjk.~b 转入A的帐户to charge the amount to As account
]1&}L^a 67T=ku NGVl/Qd 2i)vT)~ 以计帐方式付款to pay on account
l" +q&3Zx `PS>"-AY2 SmVL?wf OmLe+,7' 代理某人||为某人on ones account||on account of one
P9jPdls ^wxpinJ> }0idFotck ]..7t|^b& 为自己计算||独立帐目on ones own account
3H,?ZFFGz /MZ^;XG Q?/qQ}nNw <BjrW]pM 由某人收益并负风险on ones account and risk||for ones account and risk
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9~' 由某人负担for ones account||for account of one
ubUVxYD? ?tx."MZ 1:22y:^j 6os{q`/Q]) 按某人指示||列入某人帐户by order and for account of one
20cEE> r1/9BTPKdJ ?@CbaX~+K DT vCx6:! 列入5月份帐目for May account
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~|( eh9 Cf>(,rt}; -; *lcY* 编入某中帐项下to pass to the account of||to place to the account of
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m? 寄出清算书to send in an account||to send in render an account
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o.j({S |dhKeg_ q5{h@}|M 支票薄cheque book
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MK^ ZQ{-6VCjl ZdgzPs" 支票陈票人cheque drawer
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G-jU 持票人cheque holder
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`}lB %Ni"*\ `T{'ufI4B Q)im2o@z 不记名支票cheque to bearer||bearer cheque
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4 )6(|A$~C+ %`*On~ 记名支票||认人支票cheque to order
K/K|[=bl Ll.P>LH QD%!a{I 2'u% 到期支票antedated cheque
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-p0 未到期支票postdated cheque
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Io 保付支票certified cheque
h"nhDART< w[C*w\A\M 3g3f87[ Bj<s!}i{[ 未获兑现支票,退票returned cheque
EjMVlZC> <w`EU[y_ {@6:kkd `x_}mdR 横线支票crossed cheque
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*~} 普通横线general crossing
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F Nn p=odyf1hK RLZfXXMn 特别横线special crossing
|Z)}-'QUJ bi^Pk,' ea]qX6)UZ 6%}`!_N<Mc 空白支票blank cheque
&>&6OV]P' 4XAs^>N+ ]6M,s0 (cyvE}g 失效支票,过期支票stale cheque
zc$}4o lX.-qCV"B \Y>b#*m(4 n}t9Nf_ 普通支票open cheque
,H%[R+) C+g}+ 6~Dyr82"B ` Nf 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
#:By/9}- V:>r6 un4fnoc 4hc[rN,] 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
]YtN6Rq/ P;o{t ^RO<r}Bu 6<T:B[a- 支票换现金||兑现to cash a cheque
3&CV!+z Cf9{lhE8 0KTO)K zyhM*eM.7 清理票款to clear a cheque
qajZ~oB{ vbn=ywz o$eCd{HuX Rk7F;2 保证兑现to certify a cheque
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/]^Y\U ^ 填写支票数额to fill up a cheque
Li]96+C$} 1Y*k"[?dW >$TvCw `g3AM%3 支票上划线to cross a cheque
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< !^&VZh FR[I~unqD 开发支票to make out a cheque
<g%A2lI =Y81h- |Y05 *!\P* 0&j90J$` 签发支票,开立支票to draw a cheque||to issue a cheque
l cHf\~ c8YbBdk' '~Cn+xf4] ge1. HG 透支支票to overdraw a cheque
) WbWp4 {0w2K82 eA86~M?<o ||>4XDV# 背书支票to endorse a cheque
| bRU=dg ~abyjM 2H}y1bkW xYCJO(& 请付票款||清付票款to pay a cheque||to honour a cheque
bsDA&~)s 1P(=0\P>& ]t~.?)Ad+2 oe] *Q 支票退票to dishonour a cheque
cI'n[G :>JfBJ]| wpuK?fP 3 a.!9R> 拒付支票to refuse a cheque
N-?5[T" 4pf@.ra, JR#4{P@A J)Y`G4l2@ 拒付支票to stop payment of a cheque
m9A%Z bQ^ Rlk3AWl2u xws{"m,NX~ :\P@c(c{^C 提示要求付款to present for payment
RW+u5Y 9Z!n!o7D I2WP/ yy=hCjQ) 见票即付持票人payable to bearer
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xJ&5q :>{!%-1Z 0 (wu (O4oIU 支付指定人payable to order
\/YRhQ nH?6o#]N *lvADW5e uAeo&|& 已过期||无效out of date||stale
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' 9GH5 请给出票人R/D||refer to drawer
s{Qae=$Q [oVM9Q 1#6emMV.` P.XT1)qo* 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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U" 文字与数字不一致words and figures differ
"ktuq\a@ h'-4nu;* ?h&XIM( o13jd NQ- 支票
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l; _IH|A 时间已过account closed
/S"jO[n9b g,._3.D !2KQi=Ng H_$?b 更改处应加盖印章alterations require initials
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ce\d35x! 时间已过effects not cleared
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bY, -p_5T*R ML905n u q-<DYVG+ 停止付款payment stopped
7x6M]1F m}wn+R >N Bc-DX^ Mqd'XU0L 支票毁损cheque mutilated
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O = ae sk. XG.[C> w li cuY? 汇款||寄钱to remit||to send money
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zsWM Wn=sF,c 寄票供取款||支票支付to send a cheque for payment
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b<JW|r T%eBgseS 寄款人a remitter
8D )nM| *,$5EN 1X2j%qI& (lM,' 收款人a remittee
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0 d^}p#7mB\ #h[>RtP: 国外汇票foreign Bill
&|k=mxox\ xx`YBn~" ur}'Y^0iR DU%E883 国内汇票inland Bill
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1c0'i g3$'Ghf 跟单汇票documentary bill
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S f(|k0$EIu +06{5-, 空头汇票accommodation bill
srv4kodj e3 v^j$ "u^Erj# / ?wB_fDb} 原始汇票original bill
4,sE{%vb 1VgGF^cYR /q IQE&V- _aFe9+y 改写||换新票据renewed bill
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ir> S oeoUI]m Nnh\FaI 即期汇票sight bill||bill on demand
[MpWvLP"x +LRKS *-9i<@|(U^ C .S BJ …days after date||…days after date…日后付款
MR1I"gqE}I sGu.G /yG7!k]Eg y47N(;vy …months after date||…months after date…月后付款
Lm4`O% ;g!rc#z2g u}nS dZC O-V|= t
见票后…日付款…days after sight||…days sight
r ]7: ?ir a dqS.xs ]:gW+6w"C sQ}|Lu9hZ 见票后…月付款…months after sight||…months sight
AO7[SHDZ ^`kwSC QR&e~rks VgNB^w 同组票据set of bills
Jo {:]: h <4`|Bg+ &+#5gii1i -P;0<j@6k5 单张汇票sola of exchange||sole of exchange
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M&4 B%8@yS 远期汇票usance bill||bill at usance
G<7M;vRvP P2'N4?2 JVIFpN" ` O t)}:oG 长期汇票long bill
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M1 }nlS&gew^ 短期汇票short bill
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5_;-Qw 逾期汇票overdue bill
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>@DRZ'| %R>n5m to?! qxn 01'>[h#_n 宽限日期days of grace
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1M+ ..JRtuM-v I>;{BYPV 电汇telegraphic transfer (T.T)
T`E0_ZU; [#Qf#T%5h vaB ql(?'2 GeP={lj 邮汇postal order||postal note (Am.)||post office order||money order
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E% X KUJ Lx 本票promissory note (P/N)
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(I$%6JO: T]%-Ri 押汇负责书||押汇保证书letter of hypothecation
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} PZ|I3z 副保||抵押品||付属担保物collateral security
1D'r;`z KA?}o^-F bny5e:= d gxl7jY 担保书trust receipt||letter of indemnity
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u M 2hZ' 承兑||认付acceptance
F1.Xk1y% fQ5v?( _bCAZa&& t1w]L 单张承兑general acceptance
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!Z{I O.+J%], DKjiooD !`e`4y*N 有条件承兑qualified acceptance
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F Ikdj?"+O 附条件认付conditional acceptance
[\W& <G}Lc KVOV<uDCj 0I.KHIBk 部分认付partial acceptance
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