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。
;
@[.$Q@I 会计报表statement of account
<.y^ I&Eg-96@ 9M-NItFos e+]YCp[( 往来帐目account current
>$k4@eg! KweHY, :5q*46n Z3u""oM/ 现在往来帐||存款额current accout
2Wc;hJ.1 ?(`nBlWQ5 #nMP(ShK hj#+8= 销货帐account sales
3'gd'`Hn/ -Z\
UYt {~B4F}ES j*3sjOoC 共同计算帐项joint account
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)s"h=R G
`3vH, 未决帐项outstanding account
Z"+rg9/p c_DB^M!h Qbe{/ `6l24_eKf 贷方帐项credit account||creditor account
^*owD;]4_ *{4{<O<4 "_% 0|; &caO*R<#J} 借方帐项debit account||debtor account
N#xM_Mpt F4aJr%!\6S U:5*i XTn{1[.O 应付帐||应付未付帐account payable
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z3C ,y{fqa4 应收帐||应收未收帐account receivable
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_#=i 94>7-d 新交易||新帐new account
=4%WOI zDQ\PZ~ 1>O0Iu _o=`-iy9 未决帐||老帐old account
",,qFM! %/,Uk+3p Q*{ H] D3Ea2}8 现金帐cash account
<3]/ms <pa];k(IQL eB1eUK> mrBhvp"" 流水帐running account
Gm?"7R. ^SL}wC x
oCru 5F JeSkNs|vB 暂记帐||未定帐suspense account
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raUNr <a/ZOuBzZ 7$!Bq#
~TmHnAz 过期帐||延滞帐overdue account||pastdue account
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Lg} XajY'+DIsz 杂项帐户sundry account
w}KcLaI &wWGZ~T W
SeRV?+T 9$w)_RX9W 详细帐单||明细表detail account
C@:N5},] N7|W.( u*YuU%H= t"@|;uPAu 呆帐bad account
LAjw!QB S>zKD 7!d<>_oH KHC(MdZ 会计项目title of account
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/T !P3tTL!*L 会计薄||帐薄account-book
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,5=*B 营业报告书||损益计算表account of budiness||business report
)pj \b[ ZkG##Jp\> J +Y|# U 63\>MQcLy 借贷细帐||交验帐account rendered
W2V@\ +/^q"/f F 91'^--N 3uiitjA] 明细帐account stated
<L[)P{jn?p S %%qn W;j)ux7jMY pc(9(. | 与…银行开立一户头to open an account with
A7}|VV = ~R3*GN ]7ZC>.t
.Sth 与…银行建立交易to keep account with
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?| ~wV98u-N Z\yLzy#8 继续记帐to keep account
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e5y`CXX 2/NWWoKw A.*nDl`H 与…有交易to have an account with
IBHG1<3 t z>X'L l`G:@}P>G ^,r;/c9A8 作成会计帐||有往来帐项to make out an account with
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0md{e`'q: 清算||清理债务to make up an account
*8HxJ+[,[ d:ajD W..>Ny;'3 3om7LqcRo 清洁帐目||与…停止交易to close ones account with
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!6}% 结帐to close an account
ijSYQ u+I3VK_) 0pG(+fN_9 &cejy>K 清理未付款to ask an account||to demand an account
0|k[Wha# ;qQzF S;kc{? /R?uxhV 结清差额to balance the account with
D($UbT-v |W[rywxx B(NL3WJ rx)Q] 清算to settle an account||to liquidate an account||to square an account
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$VNn`0^gF cSWVHr 审查帐目||监查帐目to audit an account
O\{_)L !0_Y@>2 6!m#_z8qG3 Jk{2!uP 检查帐目to examine an account
\Fjq|3`<l mSp7H! 7guxkN# D~);:}}> 转入A的帐户to charge the amount to As account
N_}Im>;! 7t/SZm 1@Gv`{v 'S>Jps@ 以计帐方式付款to pay on account
$^GnY7$!> @1X1E 2:
=,9'O/br 3mpjSL 代理某人||为某人on ones account||on account of one
A>S2BL#= 6n g9 o6 C*zdHzMj gDIB'Y 为自己计算||独立帐目on ones own account
*GnO&&m'B z81!F'x; 81C?U5 JE!Xf}nEi 由某人收益并负风险on ones account and risk||for ones account and risk
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^Tb# 由某人负担for ones account||for account of one
J]e&z5c }R(_^@] 7?@v}%w j'cS_R 按某人指示||列入某人帐户by order and for account of one
-JkO[IF }Qo8Xps &-tf/qJ vN+!l3O 列入5月份帐目for May account
F*u;'K S6I8zk)Z4 ggWfk Vh&KfYY 编入某中帐项下to pass to the account of||to place to the account of
\U8Vsx1tl ^%.<(:k[L U^I'X7`r h[?
28q$ 寄出清算书to send in an account||to send in render an account
6OUjc .`9KB3 v'=APl+_ 4v7RX 支票薄cheque book
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o-IX e)8iPu .. YFY)Z7fK 7v_e"[s~ 支票陈票人cheque drawer
8V=o%[t N:.bnF( J %t1T]y~ s.R(3}/ 持票人cheque holder
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IF b6ddXM\Z <R$|J| ?aui q 不记名支票cheque to bearer||bearer cheque
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,Y} 记名支票||认人支票cheque to order
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Z&HQC W*2SlS7 Pa*yo:U'h JB7]51WH@ 到期支票antedated cheque
+gkB DDEn63{ @\a- = MvCBgLN 未到期支票postdated cheque
s.U p<Rw pWqahrWh ~F-,Q_|- J.*=7zmw 保付支票certified cheque
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qmD w,&RHQB n9%rjS$ 未获兑现支票,退票returned cheque
4^r}&9C~ iDA`pemmi& \a#2Wm AWzpk}\ 横线支票crossed cheque
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H^, Gu-Sv!4p U"Y$7~ Tr8+E;; 普通横线general crossing
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u) 9"rATgN1 特别横线special crossing
n1ICW 9 eP)RP6ON{ |7 argk+ bFpwq#PDW> 空白支票blank cheque
:JlJB LakP'P6`E a?;{0I:Ln GZ1>]HB>r^ 失效支票,过期支票stale cheque
TS;MGi0`} SFjN5u nm)F tX|A jH8F^KJM[ 普通支票open cheque
o{qbbJBC 5o,82Kti }\@*A1*X2 ms?h/*E<H 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
rO C~U85 FY'f{gD^ uJ[dO} |Bjb 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
\ZC7vM"h /q=<OEC ykZ)`E]P` _jtBU 支票换现金||兑现to cash a cheque
/+rHy7(\ M8h9i2 8?PNyO-Wt5 %bAv.'C 清理票款to clear a cheque
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zyh H*Yyo? EfOJ%Xr[,l n@*NQ`(_ 保证兑现to certify a cheque
3h4>edM `8L7pbS%,Q u~K4fP JLjx4B\ 填写支票数额to fill up a cheque
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G;z5 Ij"`pdp 支票上划线to cross a cheque
_ZJP]5 /V,:gLpQ y'(;!5w RJ0w3T]7 开发支票to make out a cheque
}%%| '8 4h-y'&Z "]sr4Jg= X@TQD 签发支票,开立支票to draw a cheque||to issue a cheque
(`T:b1 I(C_}I>Wb y0Ag px f@Db._E 透支支票to overdraw a cheque
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p'v 背书支票to endorse a cheque
4\t9(_ NJ3b Oq 'l2`05 y6$5meh.T 请付票款||清付票款to pay a cheque||to honour a cheque
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oM J5; 0rF{"HM~ H1+G:TM 支票退票to dishonour a cheque
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}U&%2<69 ] OR] 拒付支票to refuse a cheque
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}/7b54 拒付支票to stop payment of a cheque
kZfO`BVL [5>0om5 gJ :Z7b ZVViu4]?y 提示要求付款to present for payment
DT;Hr4Z8^" zcDVvP uS3J^=>@(a {~ VgXkjsC 见票即付持票人payable to bearer
#VtlXr>G O]`CSTv'_ " J$vt` ^[!LU 支付指定人payable to order
AS~O*(po IX$ $pdQ FK0nQ{uB" 5s`NR<|2L 已过期||无效out of date||stale
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M)T a~WtW] 请给出票人R/D||refer to drawer
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q22?kT \ c9EE- $yBU
,lu} Y ~xcJH 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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nz~3o 文字与数字不一致words and figures differ
!'[f!vsyM{ :voQ#f= *ix&"|h b1R%JY7/S 支票
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{O[a+r.n 时间已过account closed
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_D`0B6o ^F/N-!}q Quqts(Q) + ^3^n|T7le 更改处应加盖印章alterations require initials
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un3x1 时间已过effects not cleared
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~K 5eO- sFsp`kf o+r?N5 停止付款payment stopped
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{k p HXslmrD sB"Oi|#lk 支票毁损cheque mutilated
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# ZEYT17g] 汇款||寄钱to remit||to send money
HZX(kYV j'R{llZW mmE\=i~ i 3?=up! 寄票供取款||支票支付to send a cheque for payment
0z1m!tr Z]V^s8> [+\=x[q US[{
Q 寄款人a remitter
G:7HL5u aAhXHsZ|26 >x]b"@Hkw % put=I 收款人a remittee
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6$T2k_ K%h9'}pq>1 ,@!io 国外汇票foreign Bill
!W4A9Th R/Y9t8kk jM]B\cvN TwJiYXHw? 国内汇票inland Bill
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VypN, (&t741DN| T5H[~b|9- 跟单汇票documentary bill
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1Dkw 5#|D1A gT8Q:8f: x8x8T$ 空头汇票accommodation bill
<cS"oBh&u0 6Y9F U w*#B_6bG {,xI|u2R 原始汇票original bill
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2F<H# \vwsRT 1 改写||换新票据renewed bill
mWEaUi)Zz &BTgISYi nYy%=B|> w(Jf;[o 即期汇票sight bill||bill on demand
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?uHAm <5@VFRjc fz>3 >2vUFq`H …days after date||…days after date…日后付款
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ZxI …months after date||…months after date…月后付款
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vsGYT|. zy8Z68%E`* WX~:Y,l+u 3T1t !q4/5 见票后…日付款…days after sight||…days sight
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! Z=; [Ey[A|g 2-G6I92d >%6a$r~@ 见票后…月付款…months after sight||…months sight
vtx3a^ M9~eDw'Pr B8Vhl:p vNWCv 同组票据set of bills
|)5xm N] pzr\<U` ~t=73fwB R;d)I^@ 单张汇票sola of exchange||sole of exchange
mH`K~8pRg [pY1\$, x)}.@\&% G.{)#cR 远期汇票usance bill||bill at usance
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&[yW}uV<7 ,]Gi942 长期汇票long bill
S"=y>.# [k~}Fe)x 2.p?gRO sOVbz2\yb 短期汇票short bill
}R&5Ye qX9x#92 Ty&Ok* !#[B#DZc( 逾期汇票overdue bill
!=)b2}e/> =# /BCL7 0%(.$c>:f 2#jBh 宽限日期days of grace
9M12|X\]8 D`4>Wh/H DYf3>xh>xb w|,BTM:e 电汇telegraphic transfer (T.T)
e0Jz|?d= |YnT;q x*#9\*@EI N+N98~Y`P 邮汇postal order||postal note (Am.)||post office order||money order
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5R XM#xxf* Y 本票promissory note (P/N)
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~Eo7 >OxSrc@A \cx==[&( dje}CbZ 押汇负责书||押汇保证书letter of hypothecation
'kb|! zz m[sX} 5 (cgHr" "?HDv WP=w 副保||抵押品||付属担保物collateral security
wZnv*t_ k.n-JS 1@Gmzh
/^pPT6 担保书trust receipt||letter of indemnity
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dNt2SO '$0
~PH& Jfs_9g5 %AJTU3=0 承兑||认付acceptance
bu:%"l ~Gj%z+< $8{v_2C){ Yw6^(g8 单张承兑general acceptance
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&h7 有条件承兑qualified acceptance
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fE ^rh{ 附条件认付conditional acceptance
e-EY]%JO yt[vd8O'c 2A(?9
R9&h ;)XB' 部分认付partial acceptance
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