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。
xT(0-o* 会计报表statement of account
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g&_ iiF`2 ;A4j_8\[ 往来帐目account current
X&IT s 41P0)o Y>atJ P^!g0K 现在往来帐||存款额current accout
W =;,ls ^+~5\c* t2Jf+t_B7 'n=bQ"bQu 销货帐account sales
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V2$0 l(Dr@LB~ 共同计算帐项joint account
:aBm,q9i:} rIb~@cR) M?DZShkV_ Pm%5c\ef 未决帐项outstanding account
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\b d2d8,Vg q%QvBN <-fvYer 贷方帐项credit account||creditor account
'HJ+)[0X* 7r^Cs#b+I Ijap%l1I ^$}O?y7O 借方帐项debit account||debtor account
E)`0(Z:E *JfGGI_E !Z |_3
v*0J6< 应付帐||应付未付帐account payable
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P{9wJ< P3-O)m]jv FPkk\[EU 应收帐||应收未收帐account receivable
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H ITg:OOQ cvo+{u$s k=mLcP 新交易||新帐new account
! L|l(<C /W`CqJk-*. ,X1M!' |&xaV-b9W 未决帐||老帐old account
|d-x2M[ }h1LH4 >2 #<tH0 QlV(D< 现金帐cash account
j`q>YPp bcjh3WP ]kx<aQ^ V= p"1!( 流水帐running account
#pgD-0_ 1*G&ZI -:pVDxO R9^vAS4t[O 暂记帐||未定帐suspense account
(gPB@hAv 2O@ON/ 8(l0\R,%+z gK;dfrU.8Y 过期帐||延滞帐overdue account||pastdue account
ezbk@no JP0aNu P^=B6>e lP)n$?u 杂项帐户sundry account
SP<Sv8Okj !vRN'/(Vyu &=*1[ j\ =OtW!vx#R. 详细帐单||明细表detail account
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nU _Dqi#0#40p #<B?+gzFM{ 呆帐bad account
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Q1ZP3 88X]Uw(+ 会计项目title of account
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U"Ib 会计薄||帐薄account-book
xi.?@Lff T+~&jC:{ {+cx} ` +PWm=;tcC 营业报告书||损益计算表account of budiness||business report
E#Ue9J +PLJ T"3LO[j+ bZgo}`o% 借贷细帐||交验帐account rendered
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l ^`dMjeF 2-qWR<E t4d/%b~{:U 明细帐account stated
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V|o 与…银行开立一户头to open an account with
g#l!b%$ I]5){Q"S >7X5/z *P7n YjG 与…银行建立交易to keep account with
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L>usLh 8KigGhY'ms r/0#D+A 继续记帐to keep account
yB*aG pX3E l$p --TH6j" 0QquxYYw, 与…有交易to have an account with
qFDy)4H) XPq`;<G pX>wMc+ !=;Evf 作成会计帐||有往来帐项to make out an account with
A>F&b1 yGWl8\,j0 7KRNTnd xDekC~Zq 清算||清理债务to make up an account
]5`A8-Q@ gMq; ~e,K :mCGY9d4L 清洁帐目||与…停止交易to close ones account with
}V.fY3J- %Gu=Dkz 6rG7/ n31nORx50 结帐to close an account
FU}- .Ki #q0xlF@ =yqg,w&Q o!y<:CG
L 清理未付款to ask an account||to demand an account
G+C{_o#3 JPT&!%~ $1)NYsSH/H Ud>hDOJ3 结清差额to balance the account with
[tt_>O DX3jE p2 C`3fM05g rSW{1o' 清算to settle an account||to liquidate an account||to square an account
>/@Q7V99{ {"|GV~ hdM?Uoo(4a [czWUD 审查帐目||监查帐目to audit an account
7A<}JaE!, [ CU8%%7 FEa%wS{ lu1T+@t 检查帐目to examine an account
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gT"# FuBUg _h OQuTM[W &w%%^ +n
| 转入A的帐户to charge the amount to As account
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;|mV 以计帐方式付款to pay on account
i~HS"n o+<hI V+*1?5w Uf[Gs/!NV 代理某人||为某人on ones account||on account of one
Pc~)4>X< | 8n,|%e J/ vcP AucX4J< 为自己计算||独立帐目on ones own account
aO\@5i_r u`*$EP-% ><6g-+*k uk.x1*0x 由某人收益并负风险on ones account and risk||for ones account and risk
<@@@Pl!~ U.WMu% ,(#n8|q4 FFF7f 5F 由某人负担for ones account||for account of one
sD<8-n _j_c& uC`)?f*I G&0JK ,Y 按某人指示||列入某人帐户by order and for account of one
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!6K 列入5月份帐目for May account
L w/ZKXDU2 !{oP'8Ax$ q]*:RI?wGT ><;.vP 编入某中帐项下to pass to the account of||to place to the account of
g[xn0rG Yg`z4U'6~ |:`gjl_Nf RveMz$Yy 寄出清算书to send in an account||to send in render an account
@ j4~`~8 _~ 7cn oX1{~lDJl z* :.maq 支票薄cheque book
/#?i +z `qbsDfq@ W&a<Q)o*I \6Hu&WHy 支票陈票人cheque drawer
%G~%:uJ5 AyZBH&}RZ 3^AS8%qG `\S~;O 持票人cheque holder
+f?xVW<h wsfn>w?!V o"A%dC_ /F @a@m| 不记名支票cheque to bearer||bearer cheque
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~ (z<&PP 记名支票||认人支票cheque to order
^)/oDyO nbz?D_ ~4~>;e rB%acTCz=[ 到期支票antedated cheque
lV !@h}mG 8/E?3a_g- G;pxB,4s5 K29KS)~;W 未到期支票postdated cheque
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<:BhV82l 保付支票certified cheque
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W qu/59D xlaBOK a% D8Vb@5MW 未获兑现支票,退票returned cheque
8>K2[cPD j^Z3 7uRXu>h -xf=dzm) 横线支票crossed cheque
C"ZCX6p+$ nPUq+cXy]C Jk7[}Jc$ l2!4}zI2 普通横线general crossing
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?Yaf" b9([)8 特别横线special crossing
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~qoA\ 空白支票blank cheque
,*V{gpC7 CxtH?9# | 8P'>%G<m =`rESb[ 失效支票,过期支票stale cheque
#3u;Ox @4b"0ne}h )vk$]<$ RxkcQL/Le 普通支票open cheque
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E}mzi mOyBSOad4 "Gxf[6B 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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7>V4\" [ua{qJ9 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
OY6lt.t TP oP%Yj" W!z=AL{ I/MYS5} 支票换现金||兑现to cash a cheque
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c0jC84*v 清理票款to clear a cheque
*A O/$K@Ma ek#{!9- /'p(X~X:l t*^Q`V wQ 保证兑现to certify a cheque
Ohnd:8E (6fh[eK86 l>S~)FNwXJ >e"CpbZ' 填写支票数额to fill up a cheque
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5E~N #tdI;x3 +kQ$X{+;8 h{kAsd8 G 支票上划线to cross a cheque
m>? OjA! KyNv)=x4c O%y. *9((b;Ju 开发支票to make out a cheque
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rOziKZ" 签发支票,开立支票to draw a cheque||to issue a cheque
Y:/z)"u,C 'ac %]}`- X61]N^y c:4M|t= 透支支票to overdraw a cheque
> c?Z.of ;2-,Xzz8 sC48o'8( InMF$pw 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
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try'%0}> ^N _kiSr 支票退票to dishonour a cheque
kb]PWOz sME3s- 1p<m>s=D=e G@ XKE17 拒付支票to refuse a cheque
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lzN\~5a} ^i2W=A'P =U!M,zw4 拒付支票to stop payment of a cheque
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n:,At]ky 提示要求付款to present for payment
[*Nuw_l Q-_&5/G iVLfAN @ #TM+Vd$ 见票即付持票人payable to bearer
HP^<2?K eYMp@Cx D$d8u=S Lqb9gUJ:U 支付指定人payable to order
a_P8!pk+5 6Lr G+p` U6e 0{n *Fb]lM7D 已过期||无效out of date||stale
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~tWIVj{ Tz[ck'k 请给出票人R/D||refer to drawer
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Wp 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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_)5Ks} 文字与数字不一致words and figures differ
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! ^<49NUB> 支票
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e`9d&" 时间已过account closed
k ! l\|~ jR[VPm= lKWe=xY\B r#r L~Rsd} 更改处应加盖印章alterations require initials
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LK\L}<;1V 时间已过effects not cleared
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N9#w[K{ 4eH:eCZze WxLbf+0o 停止付款payment stopped
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~"o*M 支票毁损cheque mutilated
'D_a2xo0 )!z4LE 8J|2b; Vf QS7<7+ 汇款||寄钱to remit||to send money
<O:}dXqZ m1bkY#\ U| !r\u,l^ b
y07l5 寄票供取款||支票支付to send a cheque for payment
t5O '7x XhEZTg; #+CH0Z ^UU@7cSi|G 寄款人a remitter
WB)pE'5 3dO~Na`S |wbXu: xqm-m
收款人a remittee
+;r1AR1)x mok94XuK) 2{U5*\FhVX ^!&6z4DP 国外汇票foreign Bill
^IQtXae6M ~mBY_[_s= z)tULnR8 x%h4'Sm 国内汇票inland Bill
mVXwU](N UHyGW$B Ei>.eXUD5 P^(uS'j)+ 跟单汇票documentary bill
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p 空头汇票accommodation bill
>c`r&W.t z}BuR*WSY{ ,FIG5-e,} u@]rR&h` 原始汇票original bill
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mf| /,d]`N! 改写||换新票据renewed bill
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s$j h\T}$jgfWm 即期汇票sight bill||bill on demand
QLxe1[qI /07iQcT( ?_-5W9 u+lNcyp"MW …days after date||…days after date…日后付款
mX/'Fta P(oGNKAS /+wCx#! Tuz~T
_M …months after date||…months after date…月后付款
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ECsb?n7e cb=ixn 见票后…日付款…days after sight||…days sight
$b U.6 ZAJ~Tbm[f V=gu'~ _TwEym.V 见票后…月付款…months after sight||…months sight
i);BTwW)#] `#*`hH8 QsX`IYk [jz@d\k$_ 同组票据set of bills
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cW B.A;1VE5 EG8%X "p 单张汇票sola of exchange||sole of exchange
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{ C%#w1k e%km}m A ug_c}Nv=Y 远期汇票usance bill||bill at usance
B='(0Uxy- wwN kJ+ DzbcLg%:W m2%n: 长期汇票long bill
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%<E 短期汇票short bill
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{ 逾期汇票overdue bill
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@9 宽限日期days of grace
>uo=0=9= 9!PM1<p ujn7DBE" 29nMm>P.e 电汇telegraphic transfer (T.T)
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#l zjTCq; G B1j^qoC.5 Y>{%,d#s_ 邮汇postal order||postal note (Am.)||post office order||money order
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{}S<^?] 本票promissory note (P/N)
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8 i!G<sfL 押汇负责书||押汇保证书letter of hypothecation
I-Q(kWc v+i==vxg cR&d=+R& "u'dd3! 副保||抵押品||付属担保物collateral security
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]D^zTl3=q 担保书trust receipt||letter of indemnity
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?es9j] Abpzf\F qP+%ui5xR 承兑||认付acceptance
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Ci r!^VCA 单张承兑general acceptance
Snq0OxS[v V0bKtg1f?- iA4VT, #bb$Icmtk 有条件承兑qualified acceptance
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附条件认付conditional acceptance
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Y ;`Sn66& 部分认付partial acceptance
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