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。
*^G, 会计报表statement of account
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*>q7Hsu .7Yox1, 1I'Q{X&B 往来帐目account current
nJv=kk1|o 85dC6wI4K W-r^ME 6l4= 现在往来帐||存款额current accout
|dHtv 6I b1'849i'y= _0^>^he ->;2CcpHB 销货帐account sales
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58HAl_8W K^"l.V#J vmNI$KZM 共同计算帐项joint account
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Xgp uUq= L SnUR?k1 l SKq 未决帐项outstanding account
q6E'W" Q t~ I;IB 5Zhl@v,L% ^K J#dT 贷方帐项credit account||creditor account
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. 借方帐项debit account||debtor account
HWFTI /] &CXk=Wj se>\5k rzie_)a Y% 应付帐||应付未付帐account payable
K9 }Brhe $Q'LDmot znWB.H Pz
D30VA 应收帐||应收未收帐account receivable
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?58v& tD#) 新交易||新帐new account
lqrI*@>Tz /|&4&$ tG9C(D`G oXk6,b" 未决帐||老帐old account
H*N{4zBB W79.Nj2` ^ ~1QA \AoqOC2u 现金帐cash account
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qj9o2 }C["'tLX 16@<G 流水帐running account
*+6iXMwe !or_CJ8% "8?Fl&=Q =\ 5f_g2M 暂记帐||未定帐suspense account
tZg)VJQys RZnmia %B1TN#KoT ?0sTx6
x@ 过期帐||延滞帐overdue account||pastdue account
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)G.! b-<@3N.9] 杂项帐户sundry account
/f oI.S Q;q{1M > H!"TS-s` d2U?rw_ 详细帐单||明细表detail account
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#- 呆帐bad account
>@?mP$;= b9T6JS j .tHc*Eh x11r iK 会计项目title of account
ld({1jpX, %FqQ+0^ %2\Pe 2Z x\:KfYr4Y; 会计薄||帐薄account-book
O<@L~S] LLzxCMc9* \4<|QE Ets6tM` 营业报告书||损益计算表account of budiness||business report
#bG6+"g{=L ?-9uf\2_ ~FXq%-J Nq9M$Nt] 借贷细帐||交验帐account rendered
'YbE%i} *D[yA 8*B+@` $txF|Fj]^A 明细帐account stated
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= NZ!I > KC(z TY F)imeu 与…银行开立一户头to open an account with
vE#8&Zq rHOhi|+ r>*+d|c4 :Zob"*T 与…银行建立交易to keep account with
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A#xFPYY{ %" l; 继续记帐to keep account
i tk/1 L=HnVgBs fWri7|"0h }ksp(.}G 与…有交易to have an account with
>O~V#1 H 61gyx6v vLq%k+D# Z8Vof~ 作成会计帐||有往来帐项to make out an account with
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.hR LH`2Y,E 清算||清理债务to make up an account
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IN 清洁帐目||与…停止交易to close ones account with
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utC^wA5U~ cg9}T[A vW? /: 结帐to close an account
Cp>y<C" ^mC,Z+! {&B0kjf t6\--lk_ 清理未付款to ask an account||to demand an account
TGPZUyi3!= jWh)bsqI! ),j6tq[ EQ :>]O 结清差额to balance the account with
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+`ov1h 清算to settle an account||to liquidate an account||to square an account
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IX<9_q +|5 O b 审查帐目||监查帐目to audit an account
l7 @cov QF*cdc< H/;AlN|! 1cRF0MI 检查帐目to examine an account
7-u'x[=m +qT+iHa|n @>J(1{m=Gy qcQq.cS_'N 转入A的帐户to charge the amount to As account
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?<8c T,vh=UF%] 以计帐方式付款to pay on account
|R!ozlL{} ~3f|-%Z 734n1-F?I% 2cRru]VZ5 代理某人||为某人on ones account||on account of one
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q Q&^\YgkCf 为自己计算||独立帐目on ones own account
-"H0Qafm ;#0$iE SB .=x b0@K ~O;g 由某人收益并负风险on ones account and risk||for ones account and risk
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QGT2LY 由某人负担for ones account||for account of one
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按某人指示||列入某人帐户by order and for account of one
]+B.=mO_ 2efdJ&eIV a)Pr&9I g#7Q-n3^ 列入5月份帐目for May account
aIrM-c8.O Q7<VuXy NuUiW*|`7 <o*b6m% 编入某中帐项下to pass to the account of||to place to the account of
niW"o-} <hTHY E= - _6`0 dG]B-(WTC 寄出清算书to send in an account||to send in render an account
M5t.l ( n~}[/ly `YE=B{q U?5lqq 支票薄cheque book
y;<suGl p4UEhT hlze]d?z "+wkruC 支票陈票人cheque drawer
Di4GaKa/ HIvSpO la!U w%\{4T~ 持票人cheque holder
^~7Mv^A k.o8!aCm YhfQpe lz36;Fp 不记名支票cheque to bearer||bearer cheque
Rt&5s)O' m.1-[ 2{8~ v>Kh5H5e~ \0_jmX]p 记名支票||认人支票cheque to order
y,ub*-: 'd&d"E[ G +41D 1TR+p? " 到期支票antedated cheque
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;H qBh@^GxY), 未到期支票postdated cheque
bDJ!Fc/ r `n|fD. V+@ }dJS UntFkoO 保付支票certified cheque
r=vY-p 0j6b5<Gpc* wQjYH!u,YZ I}0? d 未获兑现支票,退票returned cheque
d,(q3 8AY;WL:; Kl%[f jI) \/;c^!(< 横线支票crossed cheque
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=k 2y!aXk\#C 普通横线general crossing
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}5(_gYr 特别横线special crossing
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!M 空白支票blank cheque
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zG Y9<[n)>+ FK~wr;[ 9< 07# 8c. 失效支票,过期支票stale cheque
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fa Z$KyK.FUU ]GY8f3~|{ 普通支票open cheque
LmqSxHs0Q .d^8?vo rA B=H*|6 {nUmlP=mS 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
YjTr49Af0 %H" Fs $FR-x y] D\i5Xv 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
X=)L$Kd7 a6./;OC bO/r1W gL&w:_ 支票换现金||兑现to cash a cheque
*~U.36 W$SV+q(rT :LNZC,-f}5 ArAe=m!u 清理票款to clear a cheque
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eX0< *K$a;2WjzG ro<w8V9.a 保证兑现to certify a cheque
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@ a]V8F&)g# 填写支票数额to fill up a cheque
?;`GCE Tr:@Dv.O yLfyLyO L f['lY1#V1 支票上划线to cross a cheque
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Ri 开发支票to make out a cheque
,"#nJC KNQj U-A xPUukmG:B NdLe|L?c 签发支票,开立支票to draw a cheque||to issue a cheque
y|MhV/P04 {[Ri:^nHgL uIO,9> ee SWI\;:k 透支支票to overdraw a cheque
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fy_@w] O]hUOc`k (EWGX |QA 背书支票to endorse a cheque
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uFQTx)) 请付票款||清付票款to pay a cheque||to honour a cheque
~Uv#) pn(i18x ,#,K_oz 0
Q7<;'m 支票退票to dishonour a cheque
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]9E Zh;}Q(w F1$XUos9 DKMkCPX% 拒付支票to refuse a cheque
3Q62H+MC H9TeMY '\8YH+%It w)vpo/? 拒付支票to stop payment of a cheque
t-C|x)J+ |-\anby< k&t.(r\ 2Q@na@s 提示要求付款to present for payment
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-o|Xw <BBzv-?D $04lL/; 见票即付持票人payable to bearer
vD9.X}l] Wll0mtv [olSgq!3 g_l-@ 支付指定人payable to order
0H +nVR =d5;F`m DpmAB. ~YW;' 已过期||无效out of date||stale
8NNh8k#6 zJ8T.+qJ ,R-k]^O ET9tn1 请给出票人R/D||refer to drawer
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Rr9|p{ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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A $RI$VyAjD pd: YR; DcaKGjp 文字与数字不一致words and figures differ
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- Sb2_&5 支票
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h2mHbe43 时间已过account closed
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rhH FPK=Tr:b & }j;SK5 更改处应加盖印章alterations require initials
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snkMxc6c[ 时间已过effects not cleared
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GcO:!b*YMp |p*cI @ 停止付款payment stopped
p8.JJt^ 4<1V "X?Zw$gRud 4n(w{W> 支票毁损cheque mutilated
jYAm}_?No Z&H_+u3j uInI{> /03Wst 汇款||寄钱to remit||to send money
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N G1zP^ogk 寄票供取款||支票支付to send a cheque for payment
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M54czo=l 寄款人a remitter
`]19}GK~xo Imzh`SI, S%?>Mh?g O<>+l*bk 收款人a remittee
9$[MM*r /:\27n r_bG+iw7p 5\JV } 国外汇票foreign Bill
4C:dkaDq] /s(PFN8#Y ;&?ITV 'MyJw*%b] 国内汇票inland Bill
SZtSUt(ss lQ[JA[ M,{; xf dR,a0+! 跟单汇票documentary bill
$OGMw+$C^ U/v)6:j)4R fyx Q{J m\
qR myO 空头汇票accommodation bill
f<<$!]\ p!Tac%D+k MD4mh2 [CV0sYEA 原始汇票original bill
trLxg H_Y @\-*aS_8> 0T$ `;~ }+[!h=Bx 改写||换新票据renewed bill
=:xJZy$ m^/>C-&C '}>8+vU` <A\g*ld 即期汇票sight bill||bill on demand
n*|8(fD 3XbFg%8YG l<"B[ R
iLqMSq …days after date||…days after date…日后付款
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\v~FT b3GTsX\2| kAxJ#RG …months after date||…months after date…月后付款
[c=![*}/ r|3u]rt iN@|08 J04R,B 见票后…日付款…days after sight||…days sight
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#fyY37- zRau/1Y0 qX[C% 见票后…月付款…months after sight||…months sight
t3Iij0b~ zFwO( N=8CVI 3VQmo\li 同组票据set of bills
]<fZW"W<q R3BK\kf& D9r;Ys% ,zBc-Cm 单张汇票sola of exchange||sole of exchange
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p )B5U0iIi 远期汇票usance bill||bill at usance
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$ <&t[E0mU H[r6 4~Sth 4)N~*+~\h 长期汇票long bill
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2Bx *e !
<>`G0 短期汇票short bill
_p+q)#.W 23zR0z (L &#]||T- .Ag)/Xm(? 逾期汇票overdue bill
Yd~Tzh 8O*O5 2|+4xqNJm ^DR`!.ttr 宽限日期days of grace
f%STkL) d[ce3':z @hOY& -n$hm+S 电汇telegraphic transfer (T.T)
n]wZ7z 79M`?xm JG'&anbm dC">AW 邮汇postal order||postal note (Am.)||post office order||money order
gHU0Pr9' tpKQ$)ed ?eR^\-e @,q<][q 本票promissory note (P/N)
M5LqZyY :UsNiR=l 54&&=NVs| (K>4^E8 押汇负责书||押汇保证书letter of hypothecation
oVnHbvP1X !2]G.|5/A 9'\*Ip^ n11eJEtm 副保||抵押品||付属担保物collateral security
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} r6`KZ TU 6q^.Pg-Y QEq>zuz5; 担保书trust receipt||letter of indemnity
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` /=:X,^"P "V7 &@3 N%QVkuCbM 承兑||认付acceptance
qznd'^[ Aj2yAg & Pzr)W( XiUae{j` 单张承兑general acceptance
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.AHww7 GVzG }o#6g|"\sY 有条件承兑qualified acceptance
UR.l*+<W7 09rbu\h &r!*Y& `Jon^&^;| 附条件认付conditional acceptance
^Zw1X6C5~ XhJbBVS| i!EN/Bd <al/>7z'
O 部分认付partial acceptance
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