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。
#<~oR5ddlb 会计报表statement of account
97[wz C, TMGYNb%<bX v%r/PHw ^7uXpqQBr 往来帐目account current
IgjPy5k mGDy3R90 Q<NQ9lX #zv&h`gY 现在往来帐||存款额current accout
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h<V,0sZ&: 销货帐account sales
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X =),O ;M LF`]=.Q 共同计算帐项joint account
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z6" x+DETRLP _Ss}dU9 mz Cd@<T, 未决帐项outstanding account
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C3{9 WJxcJE zB`J+r;LU 贷方帐项credit account||creditor account
9B![l=Gh W\($LD"X E,F^!4 rJ$ ]#[4eaCg 借方帐项debit account||debtor account
kL8E# w:9`R<L ePZAi"k wpp!H<') 应付帐||应付未付帐account payable
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uF|Up]Z G 应收帐||应收未收帐account receivable
DE7y\oO] IhBQ1,&J !vSq?!y6*P @-L\c>rqT 新交易||新帐new account
W}N7jPO} :Jf</uP_ m]*a;a'}# &^K(9" 未决帐||老帐old account
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wxmSX9 ;&gk)w6* 现金帐cash account
|QF_E4ISD +*xc4 #>HY+ ; K2e68GU 流水帐running account
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0Gc:+c7{ 暂记帐||未定帐suspense account
l.]wBH#RS 3UmkFK< VwRZgL Z m%,L$F*L 过期帐||延滞帐overdue account||pastdue account
gvc/Z <Y ?{}P#sn /F9Dg<#a 1=5HQ~|[TO 杂项帐户sundry account
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v&(=^A\eN 详细帐单||明细表detail account
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6 x:4R?!M. bcvm]aPu po'b((q 呆帐bad account
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^Q'] JIw?]xa* N$#~& 会计项目title of account
&]LpGl ZA. SX|m RM,aG}6M)M }aVzr}! 会计薄||帐薄account-book
-BI!ZsC' U?Dr0wD;[ ykJ+LS{+ P_0[spmFU 营业报告书||损益计算表account of budiness||business report
)eT>[['fm 1fsNQ!vQP 9B;WjXSe Z3YKG{g 借贷细帐||交验帐account rendered
&4 KUXn[F J5F@<vi n{<}<SVY ZO/Jf Jn~ 明细帐account stated
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!w Q?+:6 $0K@=7ms 与…银行开立一户头to open an account with
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)( ]|PTZ1?j (y6q}#< J^CAQfcx 与…银行建立交易to keep account with
uq-`1m} 6nE/8m =No#/_ o6; 继续记帐to keep account
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#$ k1w@ 与…有交易to have an account with
GTTEg{ (B$>o.(JA F(."nUrf EVZ1Z 作成会计帐||有往来帐项to make out an account with
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;z`bk^ hKN ;tq, 清算||清理债务to make up an account
~+0IFJ `} G1e_pszD{o E9I08AODS ,{S $&g* 清洁帐目||与…停止交易to close ones account with
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结帐to close an account
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tJ'6lGXh elhP!"G 清理未付款to ask an account||to demand an account
{V(~ jlF3LK)9q Q>+rjN; <EgJm`V 结清差额to balance the account with
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;H psmDGSm,& 6Y\TVRR 清算to settle an account||to liquidate an account||to square an account
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1< ]nebL{}5 审查帐目||监查帐目to audit an account
v@GhwL v9r.w- `W@jo~y< A'~mJO/ 检查帐目to examine an account
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e4Qjx*[G 2bw), W 转入A的帐户to charge the amount to As account
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K%vbM 以计帐方式付款to pay on account
286reeN/e EZ"i0u bfncO[Q,? \ILNx^$EL 代理某人||为某人on ones account||on account of one
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e 为自己计算||独立帐目on ones own account
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x7b 由某人收益并负风险on ones account and risk||for ones account and risk
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T>?g5I 由某人负担for ones account||for account of one
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*BM#fe `<v$+mG 4\|Q;@f 按某人指示||列入某人帐户by order and for account of one
k\SqDmv rA?<\* T_UJ?W U<sGj~"# 列入5月份帐目for May account
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zV-8\ 7 qn=W 编入某中帐项下to pass to the account of||to place to the account of
z(%tu wY%t# [T3 6[R6P:v&'G 8`)* ?Q9~ 寄出清算书to send in an account||to send in render an account
2-Q5l* W(Sni[c{ jz=V*p}6 LdOme[C1 支票薄cheque book
mP6}$D Pke8RLg2A D8~\*0-> $]};EI# 支票陈票人cheque drawer
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n=~!x [!3cWJCt 持票人cheque holder
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-^`s#0( y^ yN `&oya 不记名支票cheque to bearer||bearer cheque
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20! + 0*\q 记名支票||认人支票cheque to order
w;Fy/XQ HfH_jnR* ^q& Rl\ OIw[sum2 到期支票antedated cheque
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IaRwPDj6 bk=;=K 未到期支票postdated cheque
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H#CaD v)|a}5={ 保付支票certified cheque
| ~>7_: 3"my!}03 k^;/@: u^]Gc p 未获兑现支票,退票returned cheque
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5 <Tbl|9 横线支票crossed cheque
^e_uprZWm :iE`=( o 0d:t=LKw) ir\)Hz2P 普通横线general crossing
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A 特别横线special crossing
GeB-4img _*sd# ^jpQfD e6 zd$iDi($ 空白支票blank cheque
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Sp = 4|"<8' &jg>X+; ]0(ZlpT 失效支票,过期支票stale cheque
OU]"uV<( M1 o@v 0 @_c&lToj_ MZX@Gi<S[ 普通支票open cheque
&E!m(|6?+ B 2_fCSlg 5BLBcw\; Y![i=/ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
`)w=@9B)" '< >Q20 @'hkU$N) 0/z$W.! 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
vt(}8C+ qn{9vr c;yp}k]\ pxyFM@Z]( 支票换现金||兑现to cash a cheque
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i"DyXIrk2 清理票款to clear a cheque
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{hN [(8s\>T { VM^K1 D=5%lL 保证兑现to certify a cheque
Y|/,*,u+ m*7RC4"J ]D2d=\ pA@R,O>zr 填写支票数额to fill up a cheque
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2Mw` RR/?"d?& {Rxb_9 支票上划线to cross a cheque
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n-uc 开发支票to make out a cheque
ka_R|xG\ tgeXX1Eq! LiGECqWBa' Kj4L PG 签发支票,开立支票to draw a cheque||to issue a cheque
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8bSV3` 6s!=de 透支支票to overdraw a cheque
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}2}c| 背书支票to endorse a cheque
Gch3|e 7<?Aou $ 93j; cj#.Oaeq* 请付票款||清付票款to pay a cheque||to honour a cheque
[4PiQyr kidv^`.H$w m^tf=O< [zCKJR 支票退票to dishonour a cheque
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/,6,_ 拒付支票to refuse a cheque
a5`9mR)Y$' ZRa~miKyM ExOSHKU,e NV2$ >D 拒付支票to stop payment of a cheque
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H"pwIiC 提示要求付款to present for payment
~yRKNH*M 5J6~]J T&E'MB r!p:73L8 见票即付持票人payable to bearer
StLbX?d 6 jhka;m (~#-J7 _=I&zUF 支付指定人payable to order
xl(R|D)) 9*[!ux7h bI)%g iis}=i7| 已过期||无效out of date||stale
[XNDYaF8 [Lid%2O3ZR ~8lB#NuN ]_! .xx> 请给出票人R/D||refer to drawer
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mk3,ke8 -9q3]nmT( 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
F||oSJrI -&LF`V&3w @dhnpR:L #sf1,k5' 文字与数字不一致words and figures differ
BIjkW.uf _6\"U5*Y FMqes5\ 3 W`jKe-jF 支票
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d yO J|t# *#o2b-[V 更改处应加盖印章alterations require initials
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|BAQ:v; A7GWU{i 3 E!F8GZ 停止付款payment stopped
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Va^ Ak@y"!wnM eY'RDQa ^-qz!ib 支票毁损cheque mutilated
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R 汇款||寄钱to remit||to send money
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-=g)3_ d@+u&xrd 寄票供取款||支票支付to send a cheque for payment
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8 d5lD! 寄款人a remitter
c#8@>; qE{L42 p 8lm1; y:R+; 91 收款人a remittee
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kntULI$` 国外汇票foreign Bill
4siq o(oD8Ni Qsr+f~"W LTnbBh*mc 国内汇票inland Bill
)W!\D/C+ ~Da-|FKa> GBGna3 *\$ko)x?c 跟单汇票documentary bill
He LW* {6HgKI PS` F V_jGL<X| 空头汇票accommodation bill
NsL!AAN[V 9mB] \{^ GT-ONwVDq hGU 3DKHT 原始汇票original bill
P+Sgbtc co>IJzg c) _u^Dh '$q3 Ze 改写||换新票据renewed bill
F[~~fm_ t9&=; s dG}*M25 hCB _g 即期汇票sight bill||bill on demand
O]Q8&( fq !CB]C G(#EW+ sxPvi0> …days after date||…days after date…日后付款
`6pz9j] ZKVM9ofXRi }C5Fvy6uz ez[$;> …months after date||…months after date…月后付款
L.%zs Kj#h9e /F}dC/W s"X0Jx} 见票后…日付款…days after sight||…days sight
r-&* `Jh ,-1d2y ^[1Xl7)` "QM2YJ55m` 见票后…月付款…months after sight||…months sight
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)e6:T( [q(}~0{"- 同组票据set of bills
{1'M76T tCQf ` /B5rWJ2AS +A2}@k 单张汇票sola of exchange||sole of exchange
{/!Yavx 3IQ-2 X-- 9zaSA,} K(_8oB784 远期汇票usance bill||bill at usance
L%/atl! ,UneS 3+V.9TL'a |S3wCG 长期汇票long bill
6x@4gPy[ Gvquv\ Qe]aI7Ei 2.&%mSN 短期汇票short bill
x^y&<tA 6#kK 'HvJ]}p b`|,rfq^AZ 逾期汇票overdue bill
<Mf(2`T }Hb_8P Y2(,E e2 3s_$. 宽限日期days of grace
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R9iqRbn 电汇telegraphic transfer (T.T)
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,ra24 @|@6pXR. 邮汇postal order||postal note (Am.)||post office order||money order
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u{|^5%) 本票promissory note (P/N)
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u7bji>j 押汇负责书||押汇保证书letter of hypothecation
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D %?!TqJT?{ l"9$lF} iL3k8:x 副保||抵押品||付属担保物collateral security
wK Je^7 5} 1qo7; ^c:I]_Ww @<44wMp 担保书trust receipt||letter of indemnity
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2h6 )!d_Td\- 承兑||认付acceptance
/UiB1-*b r+}<]?aT>- Z/b,aZhB NucLf6 单张承兑general acceptance
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('xIE(R IdciGS6t AI3\eH+ TV(%e4U= 有条件承兑qualified acceptance
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% )|<g\>/ 附条件认付conditional acceptance
Fzn#>`qG !24g_R[3" 'd9cCQ} Sigu p#.p 部分认付partial acceptance
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