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。
pmWy:0 R 会计报表statement of account
|&W4Dkn _Y]Oloo(' GQhy4ji'z 5XB]p|YU~s 往来帐目account current
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~9#P (Sgsy^|N z~~pH9=c2 现在往来帐||存款额current accout
~|O; Sdo= 8 M,@Mbn bfZt <- JA9NTu( 销货帐account sales
(hZNWQ0 ,]: <l r4K9W90 g}R
Cjl4 共同计算帐项joint account
#5{xWMp/0 >bQOpGy}l \mJR
^t j$/#2%OVN 未决帐项outstanding account
b1i~F45h >Ovz; G!I5Er0pdy w+*rbJ 贷方帐项credit account||creditor account
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%r.C9 借方帐项debit account||debtor account
>yn]h4M N}7b^0k u?MhK#Mr sn^ 3xAF 应付帐||应付未付帐account payable
~Y*.cGA dz/fSA {fl[BX]kZ W?
E,"z 应收帐||应收未收帐account receivable
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g+ 新交易||新帐new account
^/%Y]d$ 7]5~ml3: PyHL`PZZ ;Wk3>\nT- 未决帐||老帐old account
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xele;)Y 现金帐cash account
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zx k$J!,!q KV&6v`K/N 流水帐running account
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+ 暂记帐||未定帐suspense account
OT|0_d?bD Q$`uZ MzKl=G Tw`dLK? 过期帐||延滞帐overdue account||pastdue account
a+k3wzJ #X$s5H 8JR&s jHatUez4O 杂项帐户sundry account
AFYdBK] UMD\n<+cG, wnXU= XA. 1Y) 详细帐单||明细表detail account
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ze5#6Vzd& u:W/6QS c`lL&*] 呆帐bad account
Wk/Q~o 7o!t/WEEq 5t_Dt<lIz ZzR0k 会计项目title of account
>/%XP_q%`e c_.Fe'E % hH> % Qr6PkHU 会计薄||帐薄account-book
Vr%ef:uVV 4mX?PKvbn -2 8bJ, Co=Bq{GY 营业报告书||损益计算表account of budiness||business report
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d IG 借贷细帐||交验帐account rendered
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*qj,8-9 .EH1;/ |~18MW 明细帐account stated
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fWi/mK3c 与…银行开立一户头to open an account with
?Drq!?3PDc M,bs`amz 9zIqSjos" WNQ<XBqAw 与…银行建立交易to keep account with
_./s[{ek SR?(z kBoQjOV` h@(+(fVHrp 继续记帐to keep account
K1]3zLnS %yk_(3a uxh>r2Xr= V@O)7ND 与…有交易to have an account with
e6jA4X+a WLfDXx2A d~{$,"!-f Q {BA`Q@V 作成会计帐||有往来帐项to make out an account with
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w t4/ye>P & lI.oyR' 清算||清理债务to make up an account
C_8_sbZ/ cY kb3( RtpV08s\ BzO,(bd!PI 清洁帐目||与…停止交易to close ones account with
SPt/$uYJ N2duhI6 nb<o o:^ TO"Md["GI 结帐to close an account
6o(IL-0]c A>2 _I) g=@d!]Z~[ ~!8j,Bqs+z 清理未付款to ask an account||to demand an account
f86Z #% 0< vJ*z|_ l!&ik9m oZd 3H 结清差额to balance the account with
xz.Jmv vgD+Y ~?HK,`0h> rVl 8?uy 清算to settle an account||to liquidate an account||to square an account
3Ke6lV)uq #5z0~Mg-X :/$WeAg L/C~l3 审查帐目||监查帐目to audit an account
R]&Csr#~ -n"wXOx3 %N fpEo .'<K$:8@| 检查帐目to examine an account
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-mG`* 0 vJ^~J2#5 ^4^N} 7>5 转入A的帐户to charge the amount to As account
:,Y1#_\ %\T,=9tD\ o9"?z @=dv[P"jn 以计帐方式付款to pay on account
2(@2z[eKr 6{1=3.CL rD SYR\cg &TQ~!ZMOR" 代理某人||为某人on ones account||on account of one
Dn 0L%?_ u*)/e9C *kFd#b+xB `7:uc@ 为自己计算||独立帐目on ones own account
D48e30 PD0&ep1h7G 208^Yu ra T9 由某人收益并负风险on ones account and risk||for ones account and risk
e!*]y&W 9Sxr9FLW~ <Q9l'u]3$c kWZY+jyt P 由某人负担for ones account||for account of one
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Ce: uv/\1N;V3 按某人指示||列入某人帐户by order and for account of one
& mO n] -!1=S: S 5cIZ_# CsA (oX 列入5月份帐目for May account
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[~d T:@6(_Z \(i'i C cj>UxU][eS 编入某中帐项下to pass to the account of||to place to the account of
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,XEIg ]{6/6jl 寄出清算书to send in an account||to send in render an account
R QQ'Wg LVB wWlJ D wJ^ W&* (`dz37@* 支票薄cheque book
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s\x >SDQ@63E? 支票陈票人cheque drawer
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*Q-o D0jV}oz LsWD^JE. yk8b>.Y\A 持票人cheque holder
`#ruZM066 'z8FU~oU uM`i!7} )ovAG O 不记名支票cheque to bearer||bearer cheque
"KP]3EyPc Q<V(#)* Xb%Q%"?~ /*y5W-'d^ 记名支票||认人支票cheque to order
^ 0YQlT98 zfKO)Itd h_(M#gG J~5V7B 到期支票antedated cheque
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7c;:i 未到期支票postdated cheque
5=C?,1F$A FB?~:7+' ! eZls 7G_<+rn 保付支票certified cheque
<{cY2cx~3 32 i6j E'aOHSAg q2E{o)9 未获兑现支票,退票returned cheque
fc3 nQp7 5Qq/nUR >"2jCR$/ !-}Q{<2@W 横线支票crossed cheque
IVh5SS H*N <7# ooJxE\L D Yf2V6' 普通横线general crossing
.5Y{Yme Nx.9)MjI 9Do75S{( 1TQ?Fxj 特别横线special crossing
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Vwa E'\gd7t ; 空白支票blank cheque
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< F\N0<o 失效支票,过期支票stale cheque
:Ob4WU t,%m-dU q+9^rQ ZOfv\(iJ; 普通支票open cheque
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sm%4>sc /UunWZ u% 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
oA5Qk3b: P\Qvj7_ (DvPdOT+3 !X7z y9 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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支票换现金||兑现to cash a cheque
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iyCH)MA 清理票款to clear a cheque
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T @{qcu\sZ g.Ur~5r 保证兑现to certify a cheque
w@2NXcmw \68bXY. uD{-a$6z %62|dhl6 填写支票数额to fill up a cheque
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84q7 支票上划线to cross a cheque
W!el[@ =Cf@!wZ^ ^K`PYai &:d`Pik6 开发支票to make out a cheque
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a+J4Zr3 3J4OkwqD 签发支票,开立支票to draw a cheque||to issue a cheque
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r8y,$Mv<)0 mtFC H 透支支票to overdraw a cheque
]S(nA!] KxmB$x5-=8 )@B! Tpnwwx[]:| 背书支票to endorse a cheque
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i} /ubGa6N 请付票款||清付票款to pay a cheque||to honour a cheque
\o? O,&p"K&Z Q`h@-6N gepYV} 支票退票to dishonour a cheque
_rUsb4r #=fd8}9 "aGpC{ o[G,~f\- 拒付支票to refuse a cheque
iaaD1<m {M0pq3SL*t X 2('@Yh D7N` %A8 拒付支票to stop payment of a cheque
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'q*/P&x5 ~gbq^ 提示要求付款to present for payment
#kEa&Se T CO^9RP< NB/ wJ3 F ki_Py5 见票即付持票人payable to bearer
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XS"lR | 支付指定人payable to order
c_bIadE{ 5eSmyj-W J\kv}v v.I>B3bEg 已过期||无效out of date||stale
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{p(.ckze+ 'Sjcm@ILm Vg4N7i 请给出票人R/D||refer to drawer
My!<_Hp-W "# mr?h_ 6<<ihm+ A#j'JA>_ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
Gvw:h9v HGpj(U:`c NrdbXPHceN {` Lem 文字与数字不一致words and figures differ
lf\]^yM # Y_49UtJIg H)5v X+9D bytAdS$3 支票
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QvH=<$ 时间已过account closed
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0z _f u?, 更改处应加盖印章alterations require initials
|A#pG^ j\D_Z{m2 !giL~}j(R Ph'P<h:V I|*w?i*
}0Qex=vkO 时间已过effects not cleared
?[}r& f wtCz%!OYB 6;g"`l51 |<l
sv 停止付款payment stopped
Pwn3/+"%K 'Tni; b Z0mK$B qcSlY&6+ 支票毁损cheque mutilated
'a`cK;X9F )A}u)PH4O 6px(]QU 0>?%{Xy 汇款||寄钱to remit||to send money
*"\QR>n B zmmE2~* diF-`~ Nr?Z[6O| 寄票供取款||支票支付to send a cheque for payment
7{%_6b" 1&JPyW hSQuML
mhZ{}~ 寄款人a remitter
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uIOnP \':'8:E q#RUL!WF7U 收款人a remittee
s9R#rwIc F7!g+LPc< AI{Tw>hZ -][~_Hd{ 国外汇票foreign Bill
kjVUG >e> }^!8I7J. PE $sF]/ 5G$N 国内汇票inland Bill
(_h=|VjK(I e[<vVe! gEghDO_G _ebo 跟单汇票documentary bill
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OP 空头汇票accommodation bill
LqNt.d @ c`S`.WID tu5g> qb 4= 7#=F1 原始汇票original bill
RT+pB{Y x*H,eY3 Fru&-T[ #mT\B[4h 改写||换新票据renewed bill
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pl olm0O (9 _3Kow{y\ 即期汇票sight bill||bill on demand
'80mhrEutG \#50;
8VJ [TX1\*W g=#Cc(
q …days after date||…days after date…日后付款
0P_=Oy"l- PHAM(iC&D 1U)U {i7j wH?]kV8Q …months after date||…months after date…月后付款
> J.q3 'zJBp 9a% !n`9V^` %LM2CgH
V 见票后…日付款…days after sight||…days sight
H*.v*ro9_ =I.uf EpW89X wiFA3_\G 见票后…月付款…months after sight||…months sight
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K@Ir< 同组票据set of bills
d53Eu`QW? $x/VO\Z{- 9GX'+$R] `_iK`^(- 单张汇票sola of exchange||sole of exchange
&q7}HO/ @ f8?hEa:js NwcRH9};i H2S/!Q;K 远期汇票usance bill||bill at usance
[]-<-TqJ 2RU/oqmR J4]tT pu"K F! [Gj%~I
长期汇票long bill
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&c^tJ-s no$X0ia 5yL\@7u` 短期汇票short bill
'F%h]4|1 HGao} @' 84_Y+_9 TV Zf@U 逾期汇票overdue bill
=TGa\iclpB $ba*=/{[q F Jp<J E{'Y>gB6 宽限日期days of grace
R('\i/fy Bdcs}Ga 6/.kL;AI J1R5_b 电汇telegraphic transfer (T.T)
i'B$Xr l h?[wc %0zp`'3Y 7/HX!y{WP 邮汇postal order||postal note (Am.)||post office order||money order
uovSe4q5q \Ez&?yb/ uO( (Mg
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1[fr 本票promissory note (P/N)
+V9 (4la K1=j7 Jz]OWb * o?d`o$ 押汇负责书||押汇保证书letter of hypothecation
#h#_xh' ?@^gpVK{ \bies1TBB^ OWp`Wat 副保||抵押品||付属担保物collateral security
b"2_EnE}1 .)E1|U[L SAU` u]E CHVAs9mrNB 担保书trust receipt||letter of indemnity
QBCEDv&j ub2B!6f a !iL6 / DFbhy 承兑||认付acceptance
l15Z8hYhj VFK]{!C_ XaaR>HljJ g'9~T8i& ^ 单张承兑general acceptance
xS; tmc y~z&8XrH xJin%:O PB
) vE 有条件承兑qualified acceptance
w}YcAnuB{% g)}q3-<AK> N"7BV Q$5%9
附条件认付conditional acceptance
{Q)sR* d bduHYs+rq `*xSn+wL`_ ^[6#Kw&E 部分认付partial acceptance
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