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。
\xwE4K 会计报表statement of account
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nKV+:" .M!HVq47m 往来帐目account current
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BiO <^{|5u ?J|~G{yH 现在往来帐||存款额current accout
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u{#4qToA 销货帐account sales
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z) O a~=$9+?w qdWsP9}q 共同计算帐项joint account
hT]\*}, N^H~VG&D( CNQ>J`4 s${ew.eW 未决帐项outstanding account
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@Pb!:HeJE w|7<y8#qC X H,1\J-S 贷方帐项credit account||creditor account
jNBvy1 r$<[`L+6 sz9C':`W Ou>L|#=! 借方帐项debit account||debtor account
u6j\@U6 I 2Ck'A0d l@Uo4b^4x kO>F, M 应付帐||应付未付帐account payable
MIGcV9hf v47Y7s:uQ )OpB\k [9Q}e;T 应收帐||应收未收帐account receivable
p'tB4V qT ~ (I'm[ !36jtKdM *z&m=G\ 新交易||新帐new account
D-JG0.@ !N ua z)*7LI C7:;<<"P 未决帐||老帐old account
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_ {]ie|>'=C U 51C /A 现金帐cash account
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#JCLD 流水帐running account
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qD0sD2 x ='"DUQH|* 4'9yMXR 暂记帐||未定帐suspense account
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i%J 3z5w}qN]M 9[31EiT x=]PE}<E 过期帐||延滞帐overdue account||pastdue account
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2 )4u6{-|A Twl>Pn> 杂项帐户sundry account
A"ApWJ3 @'XxMO[Z!< ]N<:6+ <e)5$Aj 详细帐单||明细表detail account
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L ;]/>n:[E 呆帐bad account
SY &)?~C lyZ[tP S 1FC' iGI TX/Ng+v S 会计项目title of account
|1M+FBT$w z;fi ?7n(6kmj4Q wX7|a/|@ 会计薄||帐薄account-book
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- >d1gVBhk k(As^'> t.f#_C\ 营业报告书||损益计算表account of budiness||business report
GP|G[ 6h8fzqRzc c^Y&4=>T --X1oC52A 借贷细帐||交验帐account rendered
Y5rR 9#C hn~ \ 8}5dyn{cvE ;ndsq[k> 明细帐account stated
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H}gvV >'\cNM~nf _@-D/g [ vWcQ6m 与…银行开立一户头to open an account with
tp4/c'w;)J HZ>8@AVa\ qQzf&" yDk|ad| 与…银行建立交易to keep account with
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oK;Tzh 继续记帐to keep account
9t ` aDXdr\C6 w"p,6Ew g8I=s7cnb 与…有交易to have an account with
c(:qid Q $wa<` s*blZdP Ai99:J2k 作成会计帐||有往来帐项to make out an account with
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- =v(MdjwFl 清算||清理债务to make up an account
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?32' 5)%bnLxn 0H|U9 清洁帐目||与…停止交易to close ones account with
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mQVc ZV Ib$*w)4: ?B&Z x-krd 结帐to close an account
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8C J?Y1G<& \M@9#bd 清理未付款to ask an account||to demand an account
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'_I\ Mo4#UV OI=LuWGQE1 W6kDQ&q 结清差额to balance the account with
]}K\&ho2 NS^(5g }8+rrzMUB bo;;\>k 清算to settle an account||to liquidate an account||to square an account
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kv/db a{?`yO/ 2 审查帐目||监查帐目to audit an account
0zSRk]i.f T?p'R @@!Mt~\ ,34|_ 检查帐目to examine an account
tcovMn' 6##}zfl I=N;F6 t#kPEiD 转入A的帐户to charge the amount to As account
P>*g'OK^!G 994 uxbDRlOS ^qs{Cf$ 以计帐方式付款to pay on account
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t 代理某人||为某人on ones account||on account of one
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&6e` 为自己计算||独立帐目on ones own account
o6H\JCne b zz{ p1e {nyQ]Nu" ?,dbrQ 由某人收益并负风险on ones account and risk||for ones account and risk
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\#n{a3 Z0f0tL&A< C'iJFfgR f87>ul!* 由某人负担for ones account||for account of one
EYe)d+E* ~:65e 8K ZBDEE+8e Dv7/eRt 按某人指示||列入某人帐户by order and for account of one
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R~z@voM*< 列入5月份帐目for May account
1wx&/#a l\vvM>#S ;%Z%]nIS 4JF8S#8B 编入某中帐项下to pass to the account of||to place to the account of
,n')3r rV<yM$IA bU/5ug. +_|M*% 寄出清算书to send in an account||to send in render an account
BEP
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Ia%A 支票薄cheque book
@aN<nd`q) K||9m+ uhSRl~tn 1@"eeR 支票陈票人cheque drawer
T3u%V_ TFb9gOTJ ?w`uv9NUJ8 o/@.*Rj>Bg 持票人cheque holder
Tm-Nz7U^^ PEW^Vl-6q U 3aY =8B ),v[.9!}: 不记名支票cheque to bearer||bearer cheque
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_2 AYeA)jk 记名支票||认人支票cheque to order
a)^f`s^aa DlC`GZEtqh U=\ZeYK. YK!nV , 到期支票antedated cheque
Z)<ljW &%+}bt5 S75wtz)e fWhw I+ 未到期支票postdated cheque
FUkO$jnO kzny4v[y Bwj^9J/ob A6v02WG_1T 保付支票certified cheque
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IeLG/ fB w{f!t8C*s 未获兑现支票,退票returned cheque
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C, 横线支票crossed cheque
/.9j$iK# + ObP[F .0k ltnB lM`M70~ 普通横线general crossing
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s%z\szd* }u:@:}8K 特别横线special crossing
_p <W `[3Iz$K= -CtLL_ I 6My=GByC 空白支票blank cheque
9\ZlRYnc= ^2%_AP0= 2a8ZU{wjn .lAqD- 失效支票,过期支票stale cheque
eQ`TW'[9_6 f4YcZyBGv @8E mY,{; h}r* 普通支票open cheque
<@6K( M}=X/*T S+Z_Qf s kC* 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
/tR@J8pV 1"?3l`i Zz}Wg@&
Bd jo3eX 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
7s@%LS BOClMeA4 1Z%^U ? H_RV#BW& 支票换现金||兑现to cash a cheque
hEla8L4Y tkX7yg>` @yiAi:v@ kx&Xk0F_g 清理票款to clear a cheque
1><@$kVMm~ lVF}G[B Z-X(.Q v zgR3r 保证兑现to certify a cheque
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6 LA &W@ "#,]`ME; 填写支票数额to fill up a cheque
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I/4:SNha 9n4vuBgv ~,[-pZ< 支票上划线to cross a cheque
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jl( 开发支票to make out a cheque
mU0j K@^&M =)_9GO _2u RY 7^1yZ1( 签发支票,开立支票to draw a cheque||to issue a cheque
4@ EY+p Sl,X*[HGd M~%~y`D^ OBrbWXp@ 透支支票to overdraw a cheque
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Sbi\ 背书支票to endorse a cheque
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V_{F:' ,liFo.kT8% .U}"ONd9e 请付票款||清付票款to pay a cheque||to honour a cheque
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<X@XbM 支票退票to dishonour a cheque
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a&b MR4e.+#E 2XoFmV),F G bW1Lq&" 拒付支票to refuse a cheque
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R1> 拒付支票to stop payment of a cheque
J-iFAKN ~V#MI@]V~ GD*rTtDWn 3B *b d 提示要求付款to present for payment
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=.>9 UqVcN$^b \tv^],^` ^eF%4DUC; 见票即付持票人payable to bearer
]rwHr;. bcx,Kb 6( #fGH&[ Q=B>Q 支付指定人payable to order
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FB =f48[= 已过期||无效out of date||stale
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N C:r@)Mhq _:N+mEF 请给出票人R/D||refer to drawer
MTnW5W-r9 ,=TY:U;? 1co;U h=?V)WSM 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
F_^)zss vR`#kxSdJ@ 'gBGZ?^N!U K)ZW1d; 文字与数字不一致words and figures differ
o7:~C] gu1:%raXd N@qP}/}8 qu8!fFQjYL 支票
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[ADSGnw 时间已过account closed
""~b1kEt 2OA0rH"v :| s EN,PI~~F 更改处应加盖印章alterations require initials
.Iu8bN(L` g?7I7W~?` i}tBB~] \C{Dui)F mB\)Q J.%
Gt4/ax:A@ 时间已过effects not cleared
Tasmbo^mAF |2L|Zp& s0zN#'o] 0 _n
Pq 停止付款payment stopped
Jn|sS(Q} %#_"Ie DPWt=IFU L'Yg$9 Vz 支票毁损cheque mutilated
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'A\ (^{tu89ab #oYPe:8|m 汇款||寄钱to remit||to send money
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gMkQYo(# ~M c'~:{O U}yq*$N 寄票供取款||支票支付to send a cheque for payment
7I $~E 7:M`k #oDP hR4\:s+[ gTM*td(~^ 寄款人a remitter
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收款人a remittee
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u sBq-"YcjR 1u~CNHm 国外汇票foreign Bill
JhU"akoK >iV2>o _ %&5PZmnW De-hHY{> 国内汇票inland Bill
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m ?e::W "*bP @W ymW? <\AD, 跟单汇票documentary bill
-u$U~?|` 5r` x\ '% if< / +^ cjdH* 空头汇票accommodation bill
si,)!%b n~Yr`5+Z '>^!a!<G }Cg~::," 原始汇票original bill
=nZd"t'p| vBnHG-5;P 74Wg@!P BQg]$Tr? 改写||换新票据renewed bill
N\&;R$[9: MoHvXp;X |:[vpJFK uelTsn 即期汇票sight bill||bill on demand
=upP3rw dq(L1y870 kn|l 3+ A@'W $p?5r …days after date||…days after date…日后付款
!S{<Xc'wv 2oASz| 1zW6Pb <Rt@z|Zv …months after date||…months after date…月后付款
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#XKL Jj:4@p: j-|0&X1C hh}EDnx 见票后…日付款…days after sight||…days sight
ir#^5e@ *X=-^\G "ukbqdKD gv-k}2u_ 见票后…月付款…months after sight||…months sight
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<dn RVnYe=' $g;xw?~# cf!R 同组票据set of bills
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]^ rd{(E s&</zU' 单张汇票sola of exchange||sole of exchange
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2 8ipLq`) `_)dEu ;v\n[ 远期汇票usance bill||bill at usance
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eX XU7bWafy 4[q *7m =T]OYk 长期汇票long bill
M czWg K e8cfd~c _: K\v8 dz 2d`=`3 短期汇票short bill
eGil`:JY" {5JXg9um (C%'I y"ck;OQD 逾期汇票overdue bill
,YTIYG]( _T$\$v$ { 1-#tx*>AY D6WsEd> 宽限日期days of grace
4{KsCd) ,}0pK\Y>$ M<M
r (z 0*^Fk=>ej 电汇telegraphic transfer (T.T)
:83"t-O8[ %ZK}y{u\ *gn*S3Is[j sh1()vT 邮汇postal order||postal note (Am.)||post office order||money order
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; JSU\Hh! 本票promissory note (P/N)
?x97q3I+] wah` Qp,l>k 0bE_iu>f' 押汇负责书||押汇保证书letter of hypothecation
C0RwW??t o[6hUX0tN !MC Wt q}jf&xUWzH 副保||抵押品||付属担保物collateral security
z0sB*5VH A?/?9Gr x-<dJ}` ~a $%
a 担保书trust receipt||letter of indemnity
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{ 承兑||认付acceptance
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Q$%@.@ 单张承兑general acceptance
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& ;IT^SHym 有条件承兑qualified acceptance
RjDFc:bB S%@$J~\rx llzl-2`/ R|suBF3 附条件认付conditional acceptance
'Khq!pC ^?2txLv,6 RA6D dqT~ ?,j:Y0l.L 部分认付partial acceptance
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