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。
BL 1KM2] 会计报表statement of account
AC1RP`c 60^j<O OJpfiZ@Q_ sR1_L/. 往来帐目account current
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!l>\#q6 pi"M*$ <z\SKR[ 现在往来帐||存款额current accout
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j5/pVXO 9oJM?&i 销货帐account sales
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.&c>{B7 kyAN O Cd)g8< 共同计算帐项joint account
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%urvX$r4K 未决帐项outstanding account
b_RO%L:"yL +"-l~`+<es r%f Q$q> ~'%d]s+q 贷方帐项credit account||creditor account
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6F1Rt 7he,(V T"{~mQ* l%2VA 借方帐项debit account||debtor account
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应付帐||应付未付帐account payable
)&_bY~P GKIzU^f cEu_p2(7!B U!q2bF<@ 应收帐||应收未收帐account receivable
F%-@_IsG# g)czJ=T2 [<f2h-V$ w>j5oz} 新交易||新帐new account
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%Q T 6ioj!w<N ^ slIR!L xF!IT"5D 未决帐||老帐old account
+h"i6`g Eh8GqFEM 3R<r[3WP HjA~3l7 现金帐cash account
g/.FJ-I* $/"Ymm#"\Y n~6$CQ5dF( o4p5`jOG@ 流水帐running account
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2_!(FZ<l 暂记帐||未定帐suspense account
=? !FO'zt" ks.p)F>] T3oFgzoO :;Z/$M16B 过期帐||延滞帐overdue account||pastdue account
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?VotIruR _DSDY$Ec 杂项帐户sundry account
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W _UTN4z2aTG D,.`mX 详细帐单||明细表detail account
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@/ |Jx:#OM t+A*Ws*o 呆帐bad account
)8^E{w^D} p+iNi4y@ @Pc7$ qD % G_=i#Tu[ 会计项目title of account
4Mg%}/cC q(~jP0pj% r8 YM#dF Os[z>H? 会计薄||帐薄account-book
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yuy Me z&@{ 营业报告书||损益计算表account of budiness||business report
D,..gsg A\S=>[ar- Sm {Sq m#W XZr 借贷细帐||交验帐account rendered
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:.I&^>P 明细帐account stated
>{Ayzz>v 92Gfxld\ ~c v|, 1:<n(?5JI 与…银行开立一户头to open an account with
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R7Rrne , SUx!o 与…银行建立交易to keep account with
\h[*oeh c[,Rhf @>VX]Qe^X umuj> 继续记帐to keep account
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[" ._p2"< 与…有交易to have an account with
Z/ml,4e "PTEt{qn $27OrXQ| ghW`xm87 作成会计帐||有往来帐项to make out an account with
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6 jb" 清算||清理债务to make up an account
U43U2/^ "MzBy)4Q bhDqRM EpACd8Fb 清洁帐目||与…停止交易to close ones account with
SefF Ci%4 8@;R2]Q o:UNSr ShtV2}s| 结帐to close an account
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1aT (i{ZxWW& 清理未付款to ask an account||to demand an account
Q>X1 :Zn3 o4a@{nt^, \v:Z;EbX +#>nOn(B 结清差额to balance the account with
oEZhKVyc.y &<&eKq zGd[sjL ?Nt m5(R 清算to settle an account||to liquidate an account||to square an account
TRgj`FG LD WYFOGQ lGT[6S\as 6e,IjocsB 审查帐目||监查帐目to audit an account
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cL] 检查帐目to examine an account
rx#GrV*y R-iWbLD Ea" -n9 d@ZXCiA}, 转入A的帐户to charge the amount to As account
Y^#>3T YuO!Y9iEm AKLFUk !*qQ7 以计帐方式付款to pay on account
NeEV=+<-G 2S@Cj{R( &F0>V o yJ; ;& 代理某人||为某人on ones account||on account of one
9QF,ynE >Wd=+$!I rV%;d[LB 2xy{g&G 为自己计算||独立帐目on ones own account
H%>cpwa[7 ~O/B A$zC$9{0I GVu-<R 由某人收益并负风险on ones account and risk||for ones account and risk
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$ JCOL `ST;";7! 9-=kVmT&g 由某人负担for ones account||for account of one
|BbrB[+ v[ n#P?JyGm1g {oo(HD;5 2mthUq9b* 按某人指示||列入某人帐户by order and for account of one
f0{tBD!% 4kNSF S6yLq|W0 CfOhk 列入5月份帐目for May account
~fpk`&nhe W H+Sd (iO/@iw RBeQT=B8~ 编入某中帐项下to pass to the account of||to place to the account of
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90Z4saSUw 寄出清算书to send in an account||to send in render an account
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Zr!CT5C5 \T`iq[+6 q+67Wc= rY=dNK]d 支票陈票人cheque drawer
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2Ao6*% 不记名支票cheque to bearer||bearer cheque
+,0 :L :a .t%`"C lJ4&kF=t 5AAPtZ\lH 记名支票||认人支票cheque to order
")GrQv a N07FU\<9 A|0\ct 0p \,}t\E 到期支票antedated cheque
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0o&c8?@j :e TzjW= 未到期支票postdated cheque
[-x]% k3B]u.Lo ^sZ,(sc{G cvv(OkC 保付支票certified cheque
mwqe@7 Eh?,-!SUQn \_zp4Xb2 e^Lt{/ 未获兑现支票,退票returned cheque
vZ2/>}!Z= [=KA5c< dI9u:- 08 aZU 横线支票crossed cheque
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hj-#pL-t 普通横线general crossing
E6y ?DXWH K9N\E"6ZP C{Er% Wfyap)y 特别横线special crossing
dWAKIBe hNJubTSE+) niP/i aJ}Cqk 空白支票blank cheque
+zLh<q 0 N| L Ey OQm-BL (GJW3 失效支票,过期支票stale cheque
^ s@'nKc C'jE'B5b 1K'.QRZMb9 F~_)auH 普通支票open cheque
_3?7iH WAt | J2 aI0}E O /SDDCZ`;|c 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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Y=c_Gl 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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7!9LU 支票换现金||兑现to cash a cheque
'v*Y7zZ#K N [iv.B *q.qO )X}3 ^Q$U.sN?R 清理票款to clear a cheque
m!-,K8 `d[ja, 7VQk$im399 ;0f?-W?1 保证兑现to certify a cheque
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h (`Erb u.s-/ g g^EkRBU 填写支票数额to fill up a cheque
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pWmExQ 支票上划线to cross a cheque
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oFn 开发支票to make out a cheque
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ld-O pU |SUM !?7c2QRN i2EXE0; 签发支票,开立支票to draw a cheque||to issue a cheque
aQK>q. t ? }2]G'7? D`bH_1X Z+< zKn} 透支支票to overdraw a cheque
)NwIEk>Tf Nuw_,-h 2Rp5 E^s 6_# >s1`R 背书支票to endorse a cheque
iS{8cN3R b'N(eka ]~SOGAFW S"Dw8_y7} 请付票款||清付票款to pay a cheque||to honour a cheque
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/A] :{d?B$ od7 [h5r 支票退票to dishonour a cheque
q>T7};5m2 xYJ|G=h&A /OpVr15 0!c^pOq6 拒付支票to refuse a cheque
Olg@ Ri { L(Q|bB 5ap~;t Vn`-w 拒付支票to stop payment of a cheque
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pT ?2b*FQe v}v! hs Q j#TtY|Po 提示要求付款to present for payment
IQFt4{aK3 3@r_t|j tkFGGc}w\ k:Iz>3O3] 见票即付持票人payable to bearer
|(E.Sb d85\GEF9i TS9=A1J# I$o^F/RH 支付指定人payable to order
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?a2P6mAh 已过期||无效out of date||stale
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Cz2OGM*mz? u;xl} 请给出票人R/D||refer to drawer
Kp+Lk m]yt6b4 JCu3,O!q &95iGL28Q 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
qHGXs@*M& k\T,CZ< P<+5So0 :>U2yI 文字与数字不一致words and figures differ
"x.|' -uDB#?q:W nDh]: t= %-y%Q.;k? 支票
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|fMjg'%{} 时间已过account closed
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- D1n 更改处应加盖印章alterations require initials
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4WV'\R+m 时间已过effects not cleared
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7,[?,Z i<N[s O 1]HEwTT/1_ r)P^CZm 停止付款payment stopped
^`Tns6u> ?UC3ES IL?mt2I Q> 7tOOruiC 支票毁损cheque mutilated
rO]7g |=C&JA bWN%dn$$M |wASeZMO2 汇款||寄钱to remit||to send money
\Kph?l9Ww :` >|N|i b[Z5:[@\# =H T:p:S 寄票供取款||支票支付to send a cheque for payment
X<\y%2B|l B+G,v:)R6z 0f.rjd *u$MqN 寄款人a remitter
fk%yi[ N;cEf7+f H6ff b)& K1rF;7Y6 收款人a remittee
SST1vzm! W=v4dy]B +u1meh3u >#}MDwKZD 国外汇票foreign Bill
o8+ZgXct l MCoc 'ae +.N3kH SG1o<#> 国内汇票inland Bill
R u^v!l`!7 si.A"\bm d\aarhD8* Z:VqBqK 跟单汇票documentary bill
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"*>J{ BU[.P] c@RMy$RTF {R[FwB^7wJ 空头汇票accommodation bill
%Z@+K_X9x i"=6n>\ x`@!hJc:[e & 2MI(9v 原始汇票original bill
=M"H~;f] t^0^He$Ot LG6VeYe|\X QJc3@ 改写||换新票据renewed bill
70p1&Y7or %(a<(3r /.<tC( KlMrM% ;y 即期汇票sight bill||bill on demand
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V eO$n*O P(I`^x …days after date||…days after date…日后付款
,1'9l)zP J&4QI( b. T9r"vw I`"8}d@Jm …months after date||…months after date…月后付款
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X~"U 见票后…日付款…days after sight||…days sight
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%j 见票后…月付款…months after sight||…months sight
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q4~NPn- T'9I&h%\ 同组票据set of bills
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}?x3 CW*Kdt 单张汇票sola of exchange||sole of exchange
[:gPp)f, d (Ufj|; ,i>u>YNZ FQdz":5 远期汇票usance bill||bill at usance
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jzwi3B` VU+` yQp 长期汇票long bill
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fR ^Gv X|+ o4R? xU$A/!oK Df;EemCh 短期汇票short bill
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4-H 逾期汇票overdue bill
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2 宽限日期days of grace
61|uvTX om%L>zfB noY~fq/U Pw`26mB 电汇telegraphic transfer (T.T)
xWk:7 ,/ r[xj,eIb '<N^u@tF7 ^LfN6{ 邮汇postal order||postal note (Am.)||post office order||money order
6*`KC)a :s8^nEK 9kmEg$WM b-pZrnZ! 本票promissory note (P/N)
V1Yab# C!KxY/*Px {"Xn`@Y t']d_Vcza 押汇负责书||押汇保证书letter of hypothecation
h2kba6rwk f,Q oA Vfkm{*t) 3IXai)6U 副保||抵押品||付属担保物collateral security
+"8 [E~Bih U5 X\RXy~ AF ,*bb v+a$Xh3Y~ 担保书trust receipt||letter of indemnity
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