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。
(OK;*ZH+T@ 会计报表statement of account
\\Huk*Jn{ PAXdIh[] T%:W6fH7 4~{q=-]V 往来帐目account current
yX8$LOjE gTP0: :-.bXOB( H]W59-{a 现在往来帐||存款额current accout
0~XZ bjJ212J ~lLI
q!!\ M>g\Y 销货帐account sales
"(d7:!% "Tm`V9 S(*SUH d1>Nn!m 共同计算帐项joint account
F4Gv=q)Z p[%FH? f~? MNJ2 Dos`lh
未决帐项outstanding account
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[O1^jdO Ik4U+'z6 toCT5E_0= RI_3X5.KQ 贷方帐项credit account||creditor account
sk_Q\0a &De&ZypU (a i&v Z tfPB 借方帐项debit account||debtor account
%<8lLRl 3Ga!) poYO u>.qhtm[ 应付帐||应付未付帐account payable
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zE>n 0xM\+R~, 1yN/+Rq 0Y9\,y_ 应收帐||应收未收帐account receivable
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1lg$ Q_F8u!qrZ 3R[5prE< 新交易||新帐new account
F\Gi;6a ]I#yS=; KZw"?%H[
gG^K\+S 未决帐||老帐old account
s^b2H
!~ w#5^A(NR O&?i8XsB (P[:g 现金帐cash account
~%QVjzMC COa"zg #xS8 VMUK|pC4K 流水帐running account
m]$!wp &AI/;zru 1#9 Q1@'OS kmm1b ( 暂记帐||未定帐suspense account
#s)Wzv%OX dw8Ce8W ;k<g#She mpBSd+;Z 过期帐||延滞帐overdue account||pastdue account
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`a9 DKu4e MkG3TODfHB CCOd4 杂项帐户sundry account
JZP>`c21y] Ms. 1RCup %B$~yx3# i*'
6" 详细帐单||明细表detail account
p*8LS7UT Lmx95[#@a k1HukGa CfA^Xp@vc 呆帐bad account
N246RV1W s('<ms t8,s]I& : uglv6 会计项目title of account
o })k@-oL VQO6!ToKY E-_FxBw
b/='M`D}#G 会计薄||帐薄account-book
-9)<[>: /ov&h; 4~8++b1/; xJ)hGPrAl 营业报告书||损益计算表account of budiness||business report
sXdNlR& f\FubL SyFOf {%ZD^YSA 借贷细帐||交验帐account rendered
JW ;DA E< r7r>1W%4 ^b=9{.
5 #y }{ 'rF? 明细帐account stated
BD+V{x}P y-qbK0=X4 wiXdb[[# >
Q+Bw"W< 与…银行开立一户头to open an account with
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y:a ^fT|Wm< w~A{]s{4 01VEz
8[\ 与…银行建立交易to keep account with
oqa]iBO M}E0Msq_o -NW7ncB| m0+X 109 继续记帐to keep account
FMCX->}$ c`94a SnV E Z95)pk F3$@6J8<[z 与…有交易to have an account with
i#o:V/Z. #'N"<o[ 1'wwwxe7 c|8[$_2 作成会计帐||有往来帐项to make out an account with
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3;@CO @~v|t{G &L[oQni];2 清算||清理债务to make up an account
\^O#)&5 V <u2rb6 cs[_5r&: ,;LxFS5\ 清洁帐目||与…停止交易to close ones account with
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-I-u.! 结帐to close an account
R0dIxG% $xRZU9+ *GxOiv7"4W W<<{}'Db/# 清理未付款to ask an account||to demand an account
wg<UCmfu! 69#D,ME? }}Gz3>?24= % c[Q_ 结清差额to balance the account with
GRV#f06 Y)*5M "J|_1! 9 WqX#T 清算to settle an account||to liquidate an account||to square an account
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X=O}k& 审查帐目||监查帐目to audit an account
NjT#p8d X "/ G^+u Jj=0{(X &?\
'Z~B4 检查帐目to examine an account
KUs\7Sb {k.Dy92 @]$qJFXx Rv R,V 转入A的帐户to charge the amount to As account
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chR9 "Uy==~ %YjZF[P @* a'B=7 以计帐方式付款to pay on account
.yp"6S^b fAMJ
FHW {=]1]IWt 8SmtEV[b3 代理某人||为某人on ones account||on account of one
pAwmQS\W &^WJ:BvA|^ moO=TGG;F .{6?%lt 为自己计算||独立帐目on ones own account
'^Kmfc Gt{'` P,&9 dxm_AUM O&=40"Dr 由某人收益并负风险on ones account and risk||for ones account and risk
'M"JF;*r e~7h8?\.q ofeSGx .eQIU$Kw!O 由某人负担for ones account||for account of one
nv WTx4oy ('1k%`R% Vg1!
u+`< ppcuMcR{ 按某人指示||列入某人帐户by order and for account of one
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Jz(!eTVs @)0-oa,u+ 列入5月份帐目for May account
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rSTc4m1R ). +!/x -OLXR c= 编入某中帐项下to pass to the account of||to place to the account of
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M1 寄出清算书to send in an account||to send in render an account
f@roRn8p? xW84g08_, {,r7dxI)` D8+68_BEM 支票薄cheque book
7Gb(&'n l@}BWSx&ms $#V^CmW. |JVeW[C 支票陈票人cheque drawer
u*R9x3&/5 RZykwD( %y
zFWDg ;0}8vs 持票人cheque holder
p{:r4!*L ,z}wR::% -e_+x'uF T7W*S-IW 不记名支票cheque to bearer||bearer cheque
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[ e4)"A" =2%EIZ0oW F\.n42Tz 记名支票||认人支票cheque to order
h3^&,U zdA:K25" J90q\_dY. ],r?]> 到期支票antedated cheque
bTzVmqGY ^
K8JE, #80*3vi~F <@CBc:j0 未到期支票postdated cheque
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}t_> ]y6`9p 保付支票certified cheque
M%7H-^{ `~( P \K 01F sV7dgvVd 未获兑现支票,退票returned cheque
%g(h%V9f 1r}fnT< :)nn/[>fC .kM74X=S 横线支票crossed cheque
ak50]KYo l79jd%/m qx5X2@-;: ^o't& 普通横线general crossing
P9J3Ii! !l'Az3'J| ]>@;
2%YvY {+[~;ISL 特别横线special crossing
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<]7:/ 96F:%|yG o}5:vi] 空白支票blank cheque
okX\z[X 3Z'{#<1>^; >p!d(J? sZ-]yr\E" 失效支票,过期支票stale cheque
=ox#qg.5 $JmL)r :o$ R@l 1$idF 普通支票open cheque
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Mn%Jp PK C``+Ki MAR
kTxzi 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
<C6/R]x# C5Q|3d SPsq][5eR [p@NzS/ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
S$]:3 ~U8#Iq1 tH:ea$A
MCQ>BP 支票换现金||兑现to cash a cheque
d8M"vd I(Nsm3L %e7{ke}r K_`*ZV{r 清理票款to clear a cheque
!gy'_Y *cp|lW!ag `ea$`2 3HbHl?-UNU 保证兑现to certify a cheque
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CpS'2@6 填写支票数额to fill up a cheque
~B(]0: TFxb\ NOx&`OU+ G !1- 20 支票上划线to cross a cheque
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/w| z9HQFRbo[ 94APjqV6' vkq?z~GA 开发支票to make out a cheque
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g9bK 4Bx1L+Cg 签发支票,开立支票to draw a cheque||to issue a cheque
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%0 'VJMi5Y(- 透支支票to overdraw a cheque
? |8&!F `8FC&%X_ A</[Q>8 8.pz?{**T 背书支票to endorse a cheque
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UT/: k|A!5A2 'EZ[aY!); %\~;I73 请付票款||清付票款to pay a cheque||to honour a cheque
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fQ x(]s#D!) Qmn5umd=?\ 支票退票to dishonour a cheque
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{? eU%5CVH.v T@yH.4D 拒付支票to refuse a cheque
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nrt0[E-&~ >t D-kzN 拒付支票to stop payment of a cheque
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ZC2C`S\xr ~5!ukGK_ l*v([@A\ 提示要求付款to present for payment
>^-[Mpa(* s`#hk^{ raqLXO!j d:pp,N~2o 见票即付持票人payable to bearer
5)nv B4|`Z'U#; v,D_^?] @ c<DYk
f 支付指定人payable to order
9d{W/t?NH ;~1r{kXxA" l4/TJ%`MG _O!D*=I 已过期||无效out of date||stale
h[Iu_#HMa Hzj*X}X#K %M`|0g}! eGTK^p 请给出票人R/D||refer to drawer
?ft_ p9s~WD/K %I.{umU %ly;2HIk 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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#s!-.T 文字与数字不一致words and figures differ
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Q j2P|cBXu jSVO$AW~C 'I<j`)4`d 支票
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E{fnh50^Q. 时间已过account closed
4O`h%`M /y!Vs`PZ! A0]o/IBz #KK(Z\; 更改处应加盖印章alterations require initials
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=#V11j O#EBR<CuK <Z__Q 6=g7|}
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gK<- *v p!a%*LfND )/ZSb1! V8sY7QK= 停止付款payment stopped
%nC Uct@c 3>(`
Y x$Oz0 [ '" tieew 支票毁损cheque mutilated
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vXvV5Oq +|H'Ij$ 汇款||寄钱to remit||to send money
=B:poh[u O.E0LCABC :3t])mL# G6,8Xwk 寄票供取款||支票支付to send a cheque for payment
1CM1u+<iZ
ye%F <:O7 8$vH&HdI BJE <~"
寄款人a remitter
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D1n2Z:9 #TWc` 8 收款人a remittee
0?7uqS#L bS'r} uUe\[-~ VM,ZEt3Vy 国外汇票foreign Bill
]]Z,Qu#<- Z:v1?v H_j<%VW %_[-[t3 国内汇票inland Bill
vf= V~_nyjrJM )1vojp
4Za #'8PFw\zw 跟单汇票documentary bill
wuk7mIJ )|{{}w~` l(5-
Cr W.|6$hRl) 空头汇票accommodation bill
8joQPHkI\ gJ&!w8v. nsT|,O ;Kf|a}m - 原始汇票original bill
F^YIZ,=p! ]~^/w}(K 3CE8+PnT
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N 改写||换新票据renewed bill
Tv$7aVi! Fsf22 JY2
F-0t) [hL1PWKs 即期汇票sight bill||bill on demand
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UTQKlwPa …days after date||…days after date…日后付款
ymZ/(:3_ &-fx=gq= @?m8/t9. N%f!B"NQ …months after date||…months after date…月后付款
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&HK s > 见票后…日付款…days after sight||…days sight
~TH5>``;gF M0SH-0T;Z X u):.0I \+3Wd$I 见票后…月付款…months after sight||…months sight
n^\;*1%$c@ ~5NGDT#L* =
Y-Ne6a Pp_3 nyQ 同组票据set of bills
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f_!`~`04 单张汇票sola of exchange||sole of exchange
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kt 6I.m c 9ET+k(wI@ {p|%hhTK% 远期汇票usance bill||bill at usance
?=!XhU
. %^=!s -1 5ek%d 长期汇票long bill
3DAGW"F R.H\b! IZ0$=aB7 7NB 9Vu|gD 短期汇票short bill
&}0wzcMg `4.sy +2 P"h\7V,d% ` G=L07 逾期汇票overdue bill
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J "&#WMi n&m?BuG 5@D7/$bLp
宽限日期days of grace
:{s%=\k {d "qTC(F9N$. cNo4UZvr i!W8Q$V 电汇telegraphic transfer (T.T)
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`9\P2D`/ 邮汇postal order||postal note (Am.)||post office order||money order
%HF$ bp>ps@zFq ?4>y2!OC9 "YzTMKu 本票promissory note (P/N)
Sq|1f?_gU {vT55i<mk id tQXwa
V2s}<uG 押汇负责书||押汇保证书letter of hypothecation
q9 brpbg_ 5uV"g5?w :.S41S G#n^@kc*, 副保||抵押品||付属担保物collateral security
gLaO#cQ% 03QEXm~|Q /GuSIZg"_ SZ2q}[o`R 担保书trust receipt||letter of indemnity
a^XTW7]r dI0bTw|s/ bj7MzlGFy o
A;jy 承兑||认付acceptance
&&9c&xgzE IN|i)?rh r$r&4dY bN4&\d*u# 单张承兑general acceptance
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Z pl#o!j( i QK?2E R)d99j^" 有条件承兑qualified acceptance
K_&c5(-(_
a0?iR5\ B)DC,+@$ G{f`K^ 附条件认付conditional acceptance
QBfhyo_ l<aqiZSY HhWwc#B 11B{gUv.] 部分认付partial acceptance
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