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}Mzm2d#` 会计报表statement of account
$EIkk= z I\~V0<"jI [4j;FN Fa o{p_s0IX;S 往来帐目account current
B(LV22# sh2bhv] t^5_;sJQ {)qP34rM 现在往来帐||存款额current accout
cG:`Zj~4 b3lpNJ J #8jd,I%L f,>i%. 销货帐account sales
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/GUuu 共同计算帐项joint account
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jp&g9Q Fr3t[:D [!mjUsut* 未决帐项outstanding account
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n (02(:;1 贷方帐项credit account||creditor account
dAl<'~g |$2N$6\SP
iGLYM- qhtAtP>i" 借方帐项debit account||debtor account
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应付帐||应付未付帐account payable
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UE w3AO wtLMc 应收帐||应收未收帐account receivable
f"N3;,Oc /ASI0h $:II@= [)>8z8'f 新交易||新帐new account
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)ELhTj D(U3zXdO a&Du5(r;! 未决帐||老帐old account
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l` v:1Vli. 现金帐cash account
%5?-g[ i!x5T%x_ h\\2r> PJ:5Lb< 流水帐running account
^)^|;C\` *[:CbFE0y <|Eby!KXR 1e&b;l'*= 暂记帐||未定帐suspense account
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e7qMt[. p+UHJ& {<[tYZmj. 过期帐||延滞帐overdue account||pastdue account
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SG< 杂项帐户sundry account
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详细帐单||明细表detail account
8;f<q u|w [3sxzU!t~ 5>[sCl- ^^3va)1{! 呆帐bad account
)wzs~Fn/ ss@}Dt^ lWw!+[<:q1 ::Q); 会计项目title of account
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r4/|.l 会计薄||帐薄account-book
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w"u4WI ) a\DS yr ) wo2GF \{=`F`oB= 营业报告书||损益计算表account of budiness||business report
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LO} :Ub 借贷细帐||交验帐account rendered
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h +6M+hO] [(hvK{) 明细帐account stated
g6/N\[b% VO;UV$$ K!D!b'|bb .6 ?>t!&W 与…银行开立一户头to open an account with
a.dxgW[ Re,$<9V Xt,,AGm} CBnouKc: 与…银行建立交易to keep account with
:n>ccZeMv eo*u(@ IL[|CB1v s3_e7D ^H 继续记帐to keep account
<,4R2' 0.BUfuuh BUA6( |RAQ% VXm 与…有交易to have an account with
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-w 作成会计帐||有往来帐项to make out an account with
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q ]D) 'I` 01{r^ZT`RH 清算||清理债务to make up an account
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清洁帐目||与…停止交易to close ones account with
? __aVQ7 >SxZ9T|% ZP63Alt )_c=mT 结帐to close an account
R<lNk< Y7:Y{7E7 {r].SrW9s9 ;&W; 清理未付款to ask an account||to demand an account
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B1:O> |:(23O 结清差额to balance the account with
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y:} 8G5)o` [C+Gmu ,na=~.0R: 清算to settle an account||to liquidate an account||to square an account
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EOBs}M; ] [HGzHA 审查帐目||监查帐目to audit an account
0Y6q$h>4 hLyTUt~\L ?9(o*lp U7]<U-.& 检查帐目to examine an account
1~R$$P11[9 @Ge>i5q ?}=-eJ(7e PHRGhKJW}) 转入A的帐户to charge the amount to As account
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E.L )H;pGM: YH'$_,8peM 以计帐方式付款to pay on account
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a1( zmB31' _ 代理某人||为某人on ones account||on account of one
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^zaKO'KcV @q> ktE_ 为自己计算||独立帐目on ones own account
SLJ&{`"7 pwFU2}I pK6e/eC e$Xq 由某人收益并负风险on ones account and risk||for ones account and risk
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v( =mHkXHE~: uq !; Cdp]Nv6 由某人负担for ones account||for account of one
@%EE0)IA @,x_i8 Ka]J^w;a 9^ >M>f" 按某人指示||列入某人帐户by order and for account of one
x7P([^i o~v_PD[S xH_A@hf; &jV9* 列入5月份帐目for May account
<#+oQ>5s f{y] <`R|a * c Ndw9?Z 编入某中帐项下to pass to the account of||to place to the account of
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X@mPj[/ ?Yq J.F; 寄出清算书to send in an account||to send in render an account
QU^/[75Ea0 AVXX\n\_ Ni2]6U @gt)P4yE 支票薄cheque book
<u/a`E? G1kaF/`O (;;J,*NP Q~fwWp-J 支票陈票人cheque drawer
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J0^{,eY< gw_|C|!P 持票人cheque holder
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m4Te| ![^EsgEB* <Ctyht0c. 不记名支票cheque to bearer||bearer cheque
"'['(e+7 6(>3P / Zo~1q BG'6;64kx6 记名支票||认人支票cheque to order
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yif6 [NYj.#,oR blJIto' 到期支票antedated cheque
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?+ !8.En8Z<D- }qer 未到期支票postdated cheque
]]>nbgGn# 7^ 4jcfJH |q3f]T&+>{ xT W3UY 保付支票certified cheque
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&bv\R/ D9ANm"# \X&]FZ(* $fj])>=H 未获兑现支票,退票returned cheque
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>b]DZ 横线支票crossed cheque
g^1r0.Sp{8 GGH;Z WSe 3 h#s([uL hQXxG/yFm 普通横线general crossing
9o EpPL5 Q/p(#/y#b yL.^ =
DlDB=N0@S 特别横线special crossing
|V lMmaz ASR-a't6 \I;cZ>{u"} lqF>=15 空白支票blank cheque
Qh^R Ax zt?h^zf} s}wO7Df=+ ! Q!&CG5l 失效支票,过期支票stale cheque
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OtkC3hY F#su5<d V"O9n[ | 普通支票open cheque
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5rs {gsW(T>) VUp. j N r<9u$d9= 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
W,Ty=:qm* Vb2\/e:k 0 sZwdO /u=aX 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
mH)OB?+lq #pX8{Tf[ glx2I_y >PIPp7C 支票换现金||兑现to cash a cheque
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7}] N+NK` 清理票款to clear a cheque
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O 4`s)ue `gI~|A4 保证兑现to certify a cheque
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';6X!KY+] 填写支票数额to fill up a cheque
.Vmtx ;,rnk- VD/&%O8n 12lEs3 支票上划线to cross a cheque
3p_b8K_bG `E W!-v) KzG_ << KaW~ERx5 开发支票to make out a cheque
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x Fj^AWv^/ 签发支票,开立支票to draw a cheque||to issue a cheque
gLD{1-v "U{,U`@? UfKkgq# ^wJEfac 透支支票to overdraw a cheque
5mavcle{4r c|lU(Tf `VZZ^K9zR 3D[=b%2\ 背书支票to endorse a cheque
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qD BSKEh"f )[jy[[K( 请付票款||清付票款to pay a cheque||to honour a cheque
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_ %K zbO0 _R74/| ,dcg?48 支票退票to dishonour a cheque
X2^_~<I{, Nd!c2` cy3M^_5B< \XS]N_}8> 拒付支票to refuse a cheque
SA+d&H}Fc 9|=nV|R'6 {y6C0A* ~^7r?<aKc 拒付支票to stop payment of a cheque
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~d@ 提示要求付款to present for payment
Gw{+xz KJ ao$):,2* J`<f wyw <jH 见票即付持票人payable to bearer
dB3N%pB^ j"hASBTgp TwFb%YM WNF9#oN|oT 支付指定人payable to order
{ma;G[! t$ZkdF gxmc| Dm%%e o 已过期||无效out of date||stale
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\`; .zSD`v@[ VR4%v9[1 请给出票人R/D||refer to drawer
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9m8ee&, M|r8KW~S) _Adsq8sFW 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
]:et~pfW z+/LS5$ Q2c*.Y Qra> }e%* 文字与数字不一致words and figures differ
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Z$Bd 支票
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l^r' $;<m 时间已过account closed
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Dp^/gL= 更改处应加盖印章alterations require initials
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]k*1KP 时间已过effects not cleared
Ei~f`{i )N7n,_#T> <Tx C!{< &&PgOFD 停止付款payment stopped
#C\4/g?=, HmV />9 ~ E *d G V`k8j-*s 支票毁损cheque mutilated
@ Nb%L&=P8 IKcKRw/O$ wPnybb{ n93zD*;5 汇款||寄钱to remit||to send money
XP;x@I#l R0<< f] 3k'.(P|F Gzm$OHbn 寄票供取款||支票支付to send a cheque for payment
cOku1g8 Qb`C)Nh: Nn#u%xvJt 6vp0*ww 寄款人a remitter
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% Fe$/t( 收款人a remittee
>n!ni( SxMj,u%X/ &U&%ka<* )}-$A-p# 国外汇票foreign Bill
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/cY^]VLe 国内汇票inland Bill
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%LM -x'e+zT 跟单汇票documentary bill
2p:r`THvS5 ^M|K;jt> 3s(Ia^ o^ h(#%O 空头汇票accommodation bill
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kj ,7,;twKz 原始汇票original bill
?_ RYqolz LSkk;)'2K \*"`L3 T-8J 改写||换新票据renewed bill
slvq9, gyus8#s T c8DZJSO 59!)j>f 即期汇票sight bill||bill on demand
h&'=F)5 &" h]y?Q U9ZbVjqv@ kx{!b3" …days after date||…days after date…日后付款
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kR" A=`*r* ;f%|3-q1[ …months after date||…months after date…月后付款
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nBOj#N R&So4},B 见票后…日付款…days after sight||…days sight
+1@AGJU3 b5 Q NEi nj2gs,k &!1}`4$[T 见票后…月付款…months after sight||…months sight
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r)/ 同组票据set of bills
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;CmOsA,1 ~A >oO-0K Y';>O ` 单张汇票sola of exchange||sole of exchange
zj20;5o>U& r95zP]T K`4GU[ul T[2}p=<% 远期汇票usance bill||bill at usance
4/MNqit+ M#M?1(O/NE \A(5;ZnuD 7/>a:02 长期汇票long bill
)N)ljA3] GZ3/S|SMP g42T#p8^ _4R,Ej} 短期汇票short bill
detL jlE (=JueF@J /DU*M, sv=H~wce 逾期汇票overdue bill
o#e7,O r~oSP^e' V^En8 gpAHC 宽限日期days of grace
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gI) X47O l 电汇telegraphic transfer (T.T)
re uYTH ;r!\-]5$ w3bIb$12 u(hC^T1 邮汇postal order||postal note (Am.)||post office order||money order
0QoLS|voA/ }ywi"k4> AZwa4n}" s.y}U5Ty?P 本票promissory note (P/N)
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/KLU h{/ve`F>@ b1=pO]3u 押汇负责书||押汇保证书letter of hypothecation
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副保||抵押品||付属担保物collateral security
0N VI+Z$ U**)H_S/~ Z| L2oce qLRE
}$P 担保书trust receipt||letter of indemnity
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alR ifrq Jvj=I82 ,n5a] )Dg 承兑||认付acceptance
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P)IjL&[ 单张承兑general acceptance
W 5I=X]& |EeBSRAfe i4VK{G~g" w `!LFHK
有条件承兑qualified acceptance
:#SNpn=@ ]xrD< CJA+v- 0n5!B..m} 附条件认付conditional acceptance
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/Q; N 8}lt VN+\>j- Nt,~b^9 部分认付partial acceptance
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