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。
zb"rMzCH 会计报表statement of account
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V}t'x`4c ?r{TOjn >%9^%p^ 往来帐目account current
]YCPyc: i/NDWVFD _REqT <e;jWK 现在往来帐||存款额current accout
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5JS ZLC 销货帐account sales
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<KKDu$W|T LMAmpVo x|.v{tQa 共同计算帐项joint account
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6,w[Y: 未决帐项outstanding account
uc 'p]WhQ z<a$q3!# [-4KY4R As0 B\ 贷方帐项credit account||creditor account
wAw42{M ):3MYSqX VLiIO"u; 5gSylts8 借方帐项debit account||debtor account
ovo/!YJ2 OFL|RLiD E_~x==cb <x0)7xX 应付帐||应付未付帐account payable
>L8?=>>?\ Vr 8:nP: d]8_l1O @c Z\*,T 应收帐||应收未收帐account receivable
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/-Wuq`P/ T bMsECA& 新交易||新帐new account
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Kv %MN.O-Lc 未决帐||老帐old account
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)JP ^00{Hd6 EJ`Q8uz 现金帐cash account
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nB{C< 流水帐running account
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*/b1 暂记帐||未定帐suspense account
Tr%FUi +oZH?N4yaM je,c7ZFO qz`rL#W] 过期帐||延滞帐overdue account||pastdue account
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vMR /g@^H/DO 杂项帐户sundry account
}#6xFTH v5T`K=qC C',6%6P !MoOKW 详细帐单||明细表detail account
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g[K> s)ky/ce H@D;e UW6VHA> 呆帐bad account
Qs l80~n_7 s]Gd-j p x#suy (rcMA>2= 会计项目title of account
RBE7485 >F[GVmC U;U08/y E]1##6Ae 会计薄||帐薄account-book
Uyk,.*8" d2~l4IL)~ |9IC/C!HC ?YBaO,G9o 营业报告书||损益计算表account of budiness||business report
X?/Lz;,& zTY;8r+ 8eJE>g1J t'g^W 借贷细帐||交验帐account rendered
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h 明细帐account stated
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[ 与…银行开立一户头to open an account with
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TH4\HY9qa? 与…银行建立交易to keep account with
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!B!eOY 继续记帐to keep account
$a(`ve| 8(lR!!=q ,j178EX y=Q!-~5|fF 与…有交易to have an account with
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frfSGf.# 作成会计帐||有往来帐项to make out an account with
}k7'"`#?" -RMi8{ q0./O|Dj =Op+v" 清算||清理债务to make up an account
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sS0J iw\%h9 <f>akT,W 清洁帐目||与…停止交易to close ones account with
obo&1Uv,/ h|)vv4-d| nidr\oFUIn {mTytT 结帐to close an account
i9 A ~< )Gk`[*q ; rs-,0'z,7 KzO,*M 清理未付款to ask an account||to demand an account
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:J fex,z%}p }dYBces 结清差额to balance the account with
X.FGBR7=q BVpO#c~I ynwG\V P_Hv%g 清算to settle an account||to liquidate an account||to square an account
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RZ? 审查帐目||监查帐目to audit an account
se9>.}zZN _$s> c!t,# -{jdn%Y7CK HM9fjl[ 检查帐目to examine an account
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0`:I# DAO]uh{6 Jn&7C 转入A的帐户to charge the amount to As account
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E}mX]t L.'}e{ldW '{b1!nC; jZ*WN|FK? 以计帐方式付款to pay on account
19UN*g3( ~bK9R0|< {XCf-{a]~ # Su~`] 代理某人||为某人on ones account||on account of one
n/4i|-^ 2kh"8oQ yxWO[ Z PBjmGwg7 为自己计算||独立帐目on ones own account
v6=-g$FG 23]Y<->Eu< SU.ythU2,c EHf\L 由某人收益并负风险on ones account and risk||for ones account and risk
>SbK.Q@ei sW@krBxMv ti @kKz Kg\R+i@#< 由某人负担for ones account||for account of one
+-?/e-z") \}0-^(9zd \;X+X,M 1fU,5+PH 按某人指示||列入某人帐户by order and for account of one
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{z 3{+ jNDx,7F- J @IS\9O zbkMFD.{y 列入5月份帐目for May account
$A_]:qI2 V9NTs8LKc xg@NQI@7 }iB|sl2J 编入某中帐项下to pass to the account of||to place to the account of
]e?x# <S _QOZsEe EbNd=Z'J J Yb}Zw; 寄出清算书to send in an account||to send in render an account
l! bv^ ]b?9zeT*'l _l`e#XbG tz NlJ~E 支票薄cheque book
fh8j2S9J -e GL) M q'[}9e`Q OWq'[T4 支票陈票人cheque drawer
2S[-$9 K>:]Bx#F7 }n:?7 qy1F*kY 持票人cheque holder
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^"\s eS E>LkJSy= 2-*V=El 不记名支票cheque to bearer||bearer cheque
uP $Cj R7jmv n Z4K+ /<I Fzlozx1y[ 记名支票||认人支票cheque to order
?4H#G)F VXBY8;+Yp ~+X9g F'}'(t+oAm 到期支票antedated cheque
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_9H*agRe 未到期支票postdated cheque
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y) 保付支票certified cheque
%.v{N6 asiov[o; 1F8 W9b^D ,fDEz9-, 未获兑现支票,退票returned cheque
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'7Nr8D4L 横线支票crossed cheque
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4>N gJiK+&8I 普通横线general crossing
r~-.nb"P b+-f.!j h}_~y'^! 7\zZpPDV 特别横线special crossing
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$! i@5[FC #ge)2 0 S_ ':r 空白支票blank cheque
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}|cb7l up3O|lj4 UUKP" `!:q;i]} 失效支票,过期支票stale cheque
r"2V >h2%[j= 4to% `)] W6T|iZoV"r 普通支票open cheque
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_Y=2/*y^ aV o;~h~ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
SVlua@]ChU (BxJryXm etT + b*;"q9u5 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
\;-fi.Hrf$ QVF]Ci_= FlfI9mm ;4M><OS! 支票换现金||兑现to cash a cheque
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>tT G2LK] 清理票款to clear a cheque
I1X/Lj= =1I#f =cN&A_L( L%v^s4@ 保证兑现to certify a cheque
nVu&/ ri`R<l8 6)oLus ZvYLL{>}w 填写支票数额to fill up a cheque
Q9d`zR] ms($9 Lv/ }pk#!N }>^Q'BW;65 支票上划线to cross a cheque
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X4 开发支票to make out a cheque
|9"p|6G?B Zh5RwQNE~ @prG%vb" A*./,KT 签发支票,开立支票to draw a cheque||to issue a cheque
YY?a>j."a 8<mjh0F-, 2fU$J>Y ,D\GGRw 透支支票to overdraw a cheque
%}86D[PF EFpIp4_Y nd;fy$<J\ ,f}UGd[a 背书支票to endorse a cheque
Xi?b]Z uE[(cko 7'wS\/e4a w;Q;[:y 请付票款||清付票款to pay a cheque||to honour a cheque
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7C4V'_ 支票退票to dishonour a cheque
{_(\`> o7B[R) 4 ^:9$@+a zkTp`>9R 拒付支票to refuse a cheque
#j@71]GI t+,4Ya|Xj k3+e;[My+ :{NC-%4o0 拒付支票to stop payment of a cheque
c}3W:}lW oG$)UTzGc ^Qu
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H' t_ksvWUo 提示要求付款to present for payment
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Id [^8n0{JiN A2}Rl%+X]6 见票即付持票人payable to bearer
+(uYwdcN Kj=b[e% j)t+jcMUI {0! ~C=P 支付指定人payable to order
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_Wg!bq Z):n c% S 9h/>QLx x8;`i$ 已过期||无效out of date||stale
9 Pw0m=4 7bxA]s{m OB~X/ IVr 2y8K 请给出票人R/D||refer to drawer
A:<;M@q! rF\"w0J_ SWp1|.=Sm /6O??6g 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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TT4U #YDr%>j " P)*FT \c[IbL07 文字与数字不一致words and figures differ
-@>BHC e!fqXVEVR GE|+fYVM-$ %gnM(pxl 支票
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g'];Estb~ 时间已过account closed
3]-_q"Co4f A`{y9@h( 2xw6 5z Th`skK&U 更改处应加盖印章alterations require initials
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b|SE<\ 时间已过effects not cleared
V|)>{Xdn ]d[ge6 fjnT e `>DP,D)w( 停止付款payment stopped
@pGZLq iut`7 ::n;VY2& 1Y_w5dU 支票毁损cheque mutilated
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T g<*BLF ?j^=u:< 汇款||寄钱to remit||to send money
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F_xbwa*= 4h6k`ie!$ Y-ux7F{=z 寄票供取款||支票支付to send a cheque for payment
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9;Fbnp' 寄款人a remitter
W&h[p_0 vi@Lz3}:: (h']a! K.gEj*@ 收款人a remittee
(]/9-\6(# (><zsLs& (I@bkMp ,n!vsIN 国外汇票foreign Bill
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国内汇票inland Bill
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"j hO{cvHy` ~-a'v! Ba\6?K 跟单汇票documentary bill
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E&V_5 m?s}QGSka 空头汇票accommodation bill
S{',QO*D6 :5GZ \Z8F c41: !u^ ,n2i@?NHZ 原始汇票original bill
;0ME+]`"3 SFH-^ly&D 66snC{gU s!/TU
{8J 改写||换新票据renewed bill
Uadr>#C* {Hr$wa~ ]j>i.5 M8w5Ob 即期汇票sight bill||bill on demand
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SqG iq?#rb P#I FDR1Gy }aB#z<B6 …days after date||…days after date…日后付款
a:SQ16_? g|P C$p-z+ PXP`ZLF P+e KZo …months after date||…months after date…月后付款
%u?HF4S' ,]R8(bD) _RMQy~&b '#\D]5 见票后…日付款…days after sight||…days sight
"rXOsX\; T0j2a&Pv ;D ~L| :ZdUx 见票后…月付款…months after sight||…months sight
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hjZ7= 1;u4X`8 :lcea6iO 同组票据set of bills
9-*NW0 0Flu\w/+P pw>m.=9|y Z+s%;f; 单张汇票sola of exchange||sole of exchange
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0 "YFls#4H- ~4.r^)\ y_F}s9wj 远期汇票usance bill||bill at usance
8uG0^h} Y5A~E#zw s #:%x# 5''*UFIF1 长期汇票long bill
B_3QQtjAl #?}6t~ g=]&A ]XUl@Y. 短期汇票short bill
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TmEYW< <FFJzNc+ "#^MUQ!a 逾期汇票overdue bill
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)v_ s(@h 2:j 宽限日期days of grace
ka7uK][ 34C``i >POO-8Q ^,s?e.u$8` 电汇telegraphic transfer (T.T)
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mE$dO3 ryD%i"g< 邮汇postal order||postal note (Am.)||post office order||money order
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26 本票promissory note (P/N)
?_4^le[; M$#sc`4* &/F_*=VE G\Hq/4 押汇负责书||押汇保证书letter of hypothecation
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ria 副保||抵押品||付属担保物collateral security
to3?$-L xe:' 8J6L 4\Di,PPu ")\aJ8 担保书trust receipt||letter of indemnity
AqYxWk3> cK}Pf+r> u*R7zY k&Jo"[i&WO 承兑||认付acceptance
tP'GNsq+m -ut=8(6& MQ w9X ZxSsR{ 单张承兑general acceptance
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3ut_Bt\ 有条件承兑qualified acceptance
b~wKF0vq i.@*tIK i&F~=Q` edN8-P( 附条件认付conditional acceptance
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U1\MA6pXW I)[B9rbe )+GX<2_ 部分认付partial acceptance
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