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。
#z) @T 会计报表statement of account
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0m% 往来帐目account current
yK<%AV@v pIk&NI -#H>kbs C XZm/^ 现在往来帐||存款额current accout
c.Pyt E@aR5S> Q_xE:#!; O2?ye 4uq 销货帐account sales
`AeId/A4n 'Uew(o V4}9f5FR 3HC aZ?Ry' 共同计算帐项joint account
!dYkvoQNn xCD|UC46?X q4PRc<\^ ~oh=QakW 未决帐项outstanding account
JNRG[j dy;Ue5 /NaIMo5 ]L%qfy4 贷方帐项credit account||creditor account
0Np}O=> .G#S*L /Ws@YP y iE[^2Pv 借方帐项debit account||debtor account
+Cl(:kfYB MOY.$M,1 CeoK@y=o mF[w-<:.d 应付帐||应付未付帐account payable
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qxq B@` 87 应收帐||应收未收帐account receivable
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={-\)j |S|0'C* 新交易||新帐new account
UMuqdLaT9 ~cVFCM *r$Yv&c, I4ZL+a 未决帐||老帐old account
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;?1H& 现金帐cash account
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ix aG}ju; 流水帐running account
KlDW'R$ -bu.Ar-#;h X"YH49? ByoSwQ 暂记帐||未定帐suspense account
\:]Clvc uA7~`78 t6BggO"_u N_lQz(nG/2 过期帐||延滞帐overdue account||pastdue account
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E6rVB 杂项帐户sundry account
hC?:XVt 0m$f9b|Q? %>Z^BM<e AHc:6v^ 详细帐单||明细表detail account
j+"i$ln+s #\[h.4i ~q4KQ&.! @&t';"AE 呆帐bad account
m.e+S,i IL` X}=L_ l5QH8eNwME Q;W[$yvW 会计项目title of account
'd 4I/ A!\ouKyayS ?pn<lW8d je@F:5 会计薄||帐薄account-book
A}p mr =/Pmi_ Xptb4] A Vf'"~? 营业报告书||损益计算表account of budiness||business report
GOuBNaU{ A&X(\ c M q&OF?z7H u:AKp<' 借贷细帐||交验帐account rendered
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cDo o2RE (T:OZmEO. 明细帐account stated
6t/nM JoeU J3N {\z&`yD@ DKw%z8ft| 与…银行开立一户头to open an account with
l]t9*a]a |^9+c2 F5la:0fb ap;?[B~Ga 与…银行建立交易to keep account with
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`m8 \ 继续记帐to keep account
jej|B#?` ]Hr:|2|. fd~a\5%e =OY&;d!C 与…有交易to have an account with
zY_xJ"/9 8>^(-ca_ C+ibLS4i !kCMw%[ 作成会计帐||有往来帐项to make out an account with
ms9zp?M /]7FX" 5@l[!Jl0k .x\fPjB 清算||清理债务to make up an account
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s2;G W=b<"z]RE .G-F5`2I 清洁帐目||与…停止交易to close ones account with
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sV3I& 6G2s^P1Dl@ wkNf[>jX? eyq\a'tyB 结帐to close an account
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ZZPq_ Cwo(%Wc fDe4 [QQ8 X^2 04K%: 清理未付款to ask an account||to demand an account
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'DP 0u0<)gdX WH:[Y7D Qdepzo>E 结清差额to balance the account with
w\(LG_n| O5}/OH|j J6m`XC H<tk/\C 清算to settle an account||to liquidate an account||to square an account
$xx5+A%, VrG4wLpLs 1X-Ku GaD ?Q$LIoR 审查帐目||监查帐目to audit an account
JiFy.Pf s=)0y$ b1X.#pz7F D+$ k 检查帐目to examine an account
agQ5%t# #Bo/1G= t<`h(RczHI _W@SCV)yH 转入A的帐户to charge the amount to As account
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,p(4OZz5, M :m-i X 以计帐方式付款to pay on account
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d 代理某人||为某人on ones account||on account of one
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V<} ^n 为自己计算||独立帐目on ones own account
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k6 由某人收益并负风险on ones account and risk||for ones account and risk
Bx(+uNQ )9,*s!)9 )B d`N^k+ ,v"/3Ff{, 由某人负担for ones account||for account of one
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Z=: oIAe 按某人指示||列入某人帐户by order and for account of one
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p1 //--r5Q 列入5月份帐目for May account
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i: Df_W>QC FNZB M 编入某中帐项下to pass to the account of||to place to the account of
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e -`e=u<Y9@ `92 D]^g 0XlX7Sk+ 寄出清算书to send in an account||to send in render an account
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{|RU }@'xEx 支票薄cheque book
p71%-nV ;(w=}s%]+ CiP-Zh[gZ m[^;HwJ 支票陈票人cheque drawer
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*8p\.za1 IidZ-Il 持票人cheque holder
+DKrX Y51XpcXQ C#r_qn hoC}@8_ 不记名支票cheque to bearer||bearer cheque
1at$_\{.( |D^Q}uT ej,MmLu~^ [ hj|8) 记名支票||认人支票cheque to order
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'O1 o*n""m 2h&pm 到期支票antedated cheque
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未到期支票postdated cheque
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wXySq V`69%35*@ 保付支票certified cheque
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MbnV5 b:X 未获兑现支票,退票returned cheque
7\ff=L-b 5d}PrYa v03~=( c%~'[W04\ 横线支票crossed cheque
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I 普通横线general crossing
q){]fp.,@ !^axO 4v2(YJ%u d;#9xD' 特别横线special crossing
=X&h5;x' MPzqw)_-v :o}7C%Q8 4d] 空白支票blank cheque
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0 失效支票,过期支票stale cheque
flLmZ1" 0^ (.(: FeV=4tsy A v2 _A 普通支票open cheque
$E7yJ|p{ _ux6SIyp` 1}jE?{V* R&xD|w8UjM 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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Kv#daAU 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
j|aT`UH03 M.OWw#?p:_ RTl7vzG M3z7P.\G 支票换现金||兑现to cash a cheque
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BZ 清理票款to clear a cheque
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, >~ PPq*_Cf H>7!+&M 保证兑现to certify a cheque
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\}KWs 填写支票数额to fill up a cheque
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支票上划线to cross a cheque
.A `:o 11-uJVO~* vCmh3TQ a0LX<} 开发支票to make out a cheque
Fh/C{cX9g JWdG?[$ 5g5pzww 2mT+@G 签发支票,开立支票to draw a cheque||to issue a cheque
PQ(%5c1e CKR9APkv >S3 >b |$w-}$jq5 透支支票to overdraw a cheque
VN".NEL O0l;Qi H5%I?ZXw4 uJ y@ 背书支票to endorse a cheque
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!<&F 请付票款||清付票款to pay a cheque||to honour a cheque
(1HN, iJy $.cGRz 1&As:kv5I >k jJq]A2 支票退票to dishonour a cheque
>k#aB.6 24Tw1'mW E,$uNw '] g !8lW 拒付支票to refuse a cheque
gc:>HX);) J|q_&MX/ O:x%!-w x M[#Ah) 拒付支票to stop payment of a cheque
.0ZvCv:> R{B~No w3 &Os Ritj /W>"G1) 提示要求付款to present for payment
s#fmGe"8 f$'D2o, O Uwk|M?94 5`DH\VD.j 见票即付持票人payable to bearer
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D ,m8*uCf sJlKN 支付指定人payable to order
cOgtBEhn =R"tnjR <i6M bCB eH8.O 已过期||无效out of date||stale
Sx"I]N BSf"'0I& f+Go 8Lg=M y^rg%RV 请给出票人R/D||refer to drawer
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<>A?87 &O,$l3 P I2T2'_I UXJl;Mb 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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-*2X YTe 文字与数字不一致words and figures differ
%R>S" OEW,[d -`UlntEdZ: mK-:laIL" 支票
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U'G`Q0n 时间已过account closed
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Ow R.T-Pt ene nL!@#{z 更改处应加盖印章alterations require initials
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u'1=W5$rK 时间已过effects not cleared
:nUsC+oBS ]:s|.C%q I E;H(jVZ \k_3IP?o= 停止付款payment stopped
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s z:5ROlk0 *,*qv^ ew$Z5N: 支票毁损cheque mutilated
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1%H8 汇款||寄钱to remit||to send money
h';v'"DoW` MA#!<b(' vP?S0>gh i%8&g2 寄票供取款||支票支付to send a cheque for payment
1I_q3 { ]#.&f]6l {fv8S;|u zEfD{I 寄款人a remitter
>L`mF_WG nV*sdSt s'Gy+h. i6 ?JX@I 收款人a remittee
<h51KPo^P 2(//slP Bqlc+d: E]?HCRa5R 国外汇票foreign Bill
z.HNb$; ibs"Iv34 (1j$*?iGA {; cB?II 国内汇票inland Bill
rxp9B>~ 'TsZuZW] f+Li'? ^>{;9lo< 跟单汇票documentary bill
t>@3RBEK Y'0?<_ fj ,ri--< z2V8NUn 空头汇票accommodation bill
Atq2pL" U2lC !j%K V9+"CB^ !>Y\&zA 原始汇票original bill
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%gVk] 改写||换新票据renewed bill
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#yyp NZW)X[nXM 即期汇票sight bill||bill on demand
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…days after date||…days after date…日后付款
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8kC u4M2Ec AaC1||?R M#=5u`h …months after date||…months after date…月后付款
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IWLp a{Hb7& 见票后…日付款…days after sight||…days sight
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rk- 见票后…月付款…months after sight||…months sight
pW--^aHu +ls*//R 7O9hn2?e S<]a@9W 同组票据set of bills
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"zIq)PY 单张汇票sola of exchange||sole of exchange
HGQ?(2] 8$ q(tGbhQ aGk%I ytV)!xe 远期汇票usance bill||bill at usance
QUZQY`'@ V]kGcS} ^N2M/B|0 Z*9]:dG:! 长期汇票long bill
9}jq`xSL MAD}Tv\S7 xgT~b9 FJ(B]n[> 短期汇票short bill
;!JX-J q 3AQ>>) T~ oTD-+MZn |~bR.IA 逾期汇票overdue bill
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0F 宽限日期days of grace
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w8GGm8^/ 电汇telegraphic transfer (T.T)
g;!@DVF$ s\C8t0C hUT^V( ^2C /!Y< 邮汇postal order||postal note (Am.)||post office order||money order
5%Oyvt]}2 d=Df.H+3 *fH_lG% o!toO&= 本票promissory note (P/N)
'LbeL1ca E R]sDV T~o{woq}g <{cNgKd9 押汇负责书||押汇保证书letter of hypothecation
Q-8'?S E<<p_hX8R WfDX"rA "o{)X@YN] 副保||抵押品||付属担保物collateral security
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<.i K4k~r!&OU y5/'!L)g jkF+g$B 担保书trust receipt||letter of indemnity
0939i_ 5K ,#4EOV x9)aBB ran^te^Ks( 承兑||认付acceptance
Cl6m$YUt :/v,r=Y9p Ki/'Ic1 )XP#W|; 单张承兑general acceptance
Y8%0;!T 2<'`^AO@ v0Ai!# 1^L`)Up 有条件承兑qualified acceptance
\+iu@C ms}f>f= [Y$5zeA ?L@@;tt 附条件认付conditional acceptance
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j6 U~*c#U"bh ?h!t$QQ!M 部分认付partial acceptance
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