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。
X[ERlw1q4Q 会计报表statement of account
6LGy0dWpG [Rz9Di ; 7=YjY)6r^ RCFocOOn 往来帐目account current
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^ Vl{IsY 现在往来帐||存款额current accout
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]gJZ, }Q 7~tu 销货帐account sales
we<m%pf ail%#E8 g~5$X{ R$'0<y8E*] 共同计算帐项joint account
K._tCB: xLfx/&2 Kh)SgJ3B@ #q7`"E=M" 未决帐项outstanding account
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cgQf$ }i32 贷方帐项credit account||creditor account
LwpO_/qV g]^@bxdg nf,R+oX 3"ALohlL 借方帐项debit account||debtor account
&E0d{2 l_K=7\N !J 3dlUFRO 5iE-$,7#L 应付帐||应付未付帐account payable
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WJefg 应收帐||应收未收帐account receivable
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9oOr-9t3 Fa}3UVm 新交易||新帐new account
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7CN< ![=C`O6K F iZe4{(p 未决帐||老帐old account
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'&?OhSeN W @R\m=e2 现金帐cash account
RR,gC"cTi B d#D*"gx "E4;M/ )%8 ;C]G; 流水帐running account
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06BrX 暂记帐||未定帐suspense account
]njObU)[zr }m!L2iK4qk )tB:g.2k blbL49; 过期帐||延滞帐overdue account||pastdue account
T#ktC0W]h wR)U&da`@ TqzL] 'NS+ 1C,=1bY 杂项帐户sundry account
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Q&fAo -0W s3 详细帐单||明细表detail account
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~yYwX a?_! 呆帐bad account
1}O&q6\"J mMp( sL; ]r]= Q"/5 会计项目title of account
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会计薄||帐薄account-book
%}T' 3 $~$NQe!/ $K_G|Wyi ??X3teO{ 营业报告书||损益计算表account of budiness||business report
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ORyj ~353x%e' fdU`+[_ 借贷细帐||交验帐account rendered
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明细帐account stated
n'WhCrW w;e42.\ u\)2/~<] =g]Ln)jc 与…银行开立一户头to open an account with
u 2)#Ml OI@;ffHSW P4h^_*d k15fy"+Ut 与…银行建立交易to keep account with
UW!*=?h @ V_@r@A g}uVuK;< pn5A6
# 继续记帐to keep account
Bu%TTbnz_G ]]R!MnU:$ -#TF&- Cob<N
'. 与…有交易to have an account with
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zKaLyM ^@"H(1Hxu/ L%hVts' P#gY-k&Nr 作成会计帐||有往来帐项to make out an account with
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d? <@+>A$~0 4`KQ@m 清算||清理债务to make up an account
">-mZ'$#L Zze(Ik 1\hh,s tf:4}6P1 清洁帐目||与…停止交易to close ones account with
RV%aFI ) Xa=M{x bwr}Ge *8WcRx 结帐to close an account
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U Z`W@Od$f 清理未付款to ask an account||to demand an account
U\<8}+x &efwfnG< \G+uK:PC, BAJEn6f? 结清差额to balance the account with
}mhD2 ' E ;|.~'': ! u4'1jd[d |Z"5zL10 清算to settle an account||to liquidate an account||to square an account
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B-I MDyPwv\ 审查帐目||监查帐目to audit an account
gG>|5R0 T({]fc!c /q3]AVV qi ;X_\v 检查帐目to examine an account
96 ozt UK L,KK{o|Eq f0<'IgN h_SDW %($ 转入A的帐户to charge the amount to As account
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Xh, G#|`Bjv"aP xM#+jI Z*M]AvO+# 以计帐方式付款to pay on account
qMHI-h_A !_ng_,J @$e!|.{1q U}=o3u 代理某人||为某人on ones account||on account of one
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[q<Vm- 7*a']W{aJ App9um3: 为自己计算||独立帐目on ones own account
2v;F@fUB. U|NVDuo{{x }8zw| (GR, @N?u{|R:d 由某人收益并负风险on ones account and risk||for ones account and risk
`Tt;)D t/3t69 \x jMH=lQ+8 ~zcHpxO^W 由某人负担for ones account||for account of one
^xpiNP!?a G(;C~kHX nO{m2&r+ Q&X#(3&' 按某人指示||列入某人帐户by order and for account of one
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U >7fNxQ oaK&!$S] o-m9}pV 列入5月份帐目for May account
LzS)WjEN 1U/ dc.x5 V"r2 t9A !n?8'eqWru 编入某中帐项下to pass to the account of||to place to the account of
^O9_dP: tr<iFT}C :B(vk3;U! zj+.MG04 寄出清算书to send in an account||to send in render an account
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SA* 支票薄cheque book
v'vYNh BwpSw\\?@ cGE,3dsF[ {Y(# <UDM 支票陈票人cheque drawer
Z<Pf[C f\{ynC2m V/8"@C Ow@}6&1 持票人cheque holder
"s!|8F6$ !qQB}sAf .wb[cCUQ DC-tBbQkk 不记名支票cheque to bearer||bearer cheque
5N_w(B z"vI-~,YU 65>1f Q ,`:RF3 记名支票||认人支票cheque to order
KH~o0 W j-R9=vB2 p:/#nmC< lO>9Q]S< 到期支票antedated cheque
ZITic&>W 2j UEL=+Y 5r-OE-U{ 4^jIV!
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保付支票certified cheque
gjGKdTr' 3`mM0,fY .Z0$KQ'iy xeGl}q| 未获兑现支票,退票returned cheque
:CR1Oy 9 e-`=?tct !/qQ:k-. \uUd * 横线支票crossed cheque
b;K];o-/f dHUcu@, l5*sCp*Z ylo/]pVs 普通横线general crossing
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V:oBT* 5x}XiMM (=/%_jj 空白支票blank cheque
mx ]a@tu 5{esL4k ui[E,W~ 97]$*&fH 失效支票,过期支票stale cheque
M;$LB@h Z{".(?+}1 Wi5rXZS \LI 2=J* 普通支票open cheque
p`CVq `k @TWt M# (X(296<; S7A[HG; 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
i=ztWKwKf ^-Knx!z ]\8{z" ,]\: ]Y&? 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
'(4#He?Gd M.loG4r! G=Qslrtg -l ?J 支票换现金||兑现to cash a cheque
`H7V[' |K jy4.2 sA}X ha pEn3:.l< 清理票款to clear a cheque
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;2tl;F <"8<< {Y p;R 保证兑现to certify a cheque
|}O9'fyU8 Hh<3k- *d DKzP)!B " a BHV 填写支票数额to fill up a cheque
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PN8 支票上划线to cross a cheque
2Y2J)5, oV7A"8L^a *YhX6J1 v.aSf`K 开发支票to make out a cheque
3XeCaq'N h>l X` QfOs#\ 0aF&5Lk`y 签发支票,开立支票to draw a cheque||to issue a cheque
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透支支票to overdraw a cheque
nKoc%TNqe p(5'|eqBV 'aWzam> w Jb\Q 背书支票to endorse a cheque
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请付票款||清付票款to pay a cheque||to honour a cheque
=}12S:Qhj D-zqu~f` dB^')-wA x7s75 支票退票to dishonour a cheque
P9wx`x""k gda3{g7<) u/D=&"tL Xu1tN9:oE 拒付支票to refuse a cheque
^H,o I* [}/\W`C qX(sx2TK ,a I0Aw 拒付支票to stop payment of a cheque
*d,u)l :S CPI7&jqu }tIIA"dZ d45JT?qg& 提示要求付款to present for payment
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iG[an*#X #nL&x3 xl(];&A3 见票即付持票人payable to bearer
=9oN#4mWK NA,)FmQjk T1@]:`& nl 7=Nhh 支付指定人payable to order
>Ic)RPO9 [hf#$Dl| /CtR|~w L D/CSR=b 已过期||无效out of date||stale
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w*})ZYIUT a9ab>2G?FR 请给出票人R/D||refer to drawer
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*Mt's[8 pP&TFy#G+' -Kj^ l3w 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
( _ZOUMe rZDmZm?= RNyw`> e+z_Rj%Y;I 文字与数字不一致words and figures differ
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R,?$qM\ k,xY\r$ 支票
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Y5~_y?BX 时间已过account closed
s|U=_,. Qa nE] ;}b.gpG 9PA\Eo|Yb 更改处应加盖印章alterations require initials
-<gGNj.x- .`84Y C?e1 a9r Tp.0@aC .17WF\1HC.
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R 2uo ZA, n|vIo) QvK-3w;= (~Pb,Q 停止付款payment stopped
#Sj:U1x y K~;LV >!|Hns AF4:v<EN 支票毁损cheque mutilated
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ejT6r '~{^c} UdmYS3zs 汇款||寄钱to remit||to send money
(&4aebkZO k=j--`$8k k&4@$;Ap LlP_`fA 寄票供取款||支票支付to send a cheque for payment
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agzp%m k=2]@K$% j?ihUNY!+ 寄款人a remitter
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_6PR 7@u0;5p| W is_N3M ~9JU_R^%m 收款人a remittee
A0sydUc `y; s1nL E%\j R N.OC _H& 国外汇票foreign Bill
Yhl {' ]w.:K*_= hM")DmvB4 )&}\2NK6L 国内汇票inland Bill
beFVjVVHq D;.O# bS +U9Gj# B#'TF?HUEn 跟单汇票documentary bill
kVk^?F E]` ) %-!ruc"} iva&W 空头汇票accommodation bill
>VnkgY euO!+9p keNPlK%> 5inmFT?9Z 原始汇票original bill
0UeDM* @EH:4~ j?D=Ij"o !> T.*8 改写||换新票据renewed bill
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R^hv (#FWA<o }I;A\K] `An`"$z 即期汇票sight bill||bill on demand
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mF-y,E xg %EQ …days after date||…days after date…日后付款
u"r~5 rmmN2+H vwDnz/- [=079UN-X …months after date||…months after date…月后付款
=vLeOX k L2(M6m 8qL*Nf Wf/Gt\? 见票后…日付款…days after sight||…days sight
&gxRw l $},Y)"mI wvsKnYKX iErY2~? 见票后…月付款…months after sight||…months sight
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ZSXb ~F?s\kp6 同组票据set of bills
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>d o@j]yA.5) YG , 单张汇票sola of exchange||sole of exchange
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,R/HT@ 远期汇票usance bill||bill at usance
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A-H {h/[!I` U<J4\|1?7' 长期汇票long bill
PPO*&=!] f<WP<!N% i-[ic!RnKj xayo{l=uGv 短期汇票short bill
,K=\Y9l3 o-\ K] .&dW?HS k4jZu?\C] 逾期汇票overdue bill
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p`:hY`P h^R EBPe KM$Lu2 宽限日期days of grace
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y[nMEE 7/QQ&7+NkS cM%I5F+n 电汇telegraphic transfer (T.T)
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j sFv68Ag+ FrBoE# 邮汇postal order||postal note (Am.)||post office order||money order
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\'Oi0qo> FJo?~ 本票promissory note (P/N)
;sd[Q01 HwTb753 %+gYZv- #DK@&Gv 押汇负责书||押汇保证书letter of hypothecation
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uv 3)\jUVuj ("0 7t/|| Q\.~cIw_AQ 副保||抵押品||付属担保物collateral security
5(RFkZn4[ {3n|= y%%D=" AyHhq8Y 担保书trust receipt||letter of indemnity
~I[Z2&I 8,iBG! RF d-/{@
6;s.%W 承兑||认付acceptance
_8x:%$ K8[vJ7(!| MLwh&I9) (jb9U k_t 单张承兑general acceptance
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QOXG:?v\ "Bl]_YPv /)RyRS8c 有条件承兑qualified acceptance
.j"iJ/ )!SA]>- y4sKe:@2 '}#=I 9=ss 附条件认付conditional acceptance
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{wsO8LX [7x,& ..jc^'L 部分认付partial acceptance
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