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。
E-"b":@: 会计报表statement of account
^gdv:[m 141XnAb)I gSt'<v z\r29IRh 往来帐目account current
k.Q4oyei q:-1ul ZP;WXB` J8#3?Lp 现在往来帐||存款额current accout
J*m~fZ^ *28:|blbL YT\.${N W $E Ao+V 销货帐account sales
p$1y8Zbor &LDA=B 0p[-M`D ;`:A(yN]T 共同计算帐项joint account
?i5=sK\ \oy8)o/Gb 9f_Qs4 #S') i1; 未决帐项outstanding account
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hL ^Kfm(E f}uW(:f KxUO=v<u 贷方帐项credit account||creditor account
<)VNEy' :<i<\TH' B
f"L;L ql(~3/kA_ 借方帐项debit account||debtor account
+puF0]TR,i RE.t<VasP {RHa1wc Ys+NIV#Q 应付帐||应付未付帐account payable
NkY7Hg0 }E&48$0h rkWiGiisM 5[|ZceY 应收帐||应收未收帐account receivable
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nHf0.V1 *(CV OY~ +5qY*$dn iNv"!'| 新交易||新帐new account
f/UIpswrZ' ) $=!e%{ dj5@9X S- JD}+9 未决帐||老帐old account
a}5/?/ 3fdqFJ O )UN_,'H/V %1z`/B 现金帐cash account
f=T&$tZ< cs7K^D;.V ~__rI-/_ 2"8qtG`Et 流水帐running account
)kvrQ6 RLR\*dL1 ,^@z;xF OXD*ZKi8 暂记帐||未定帐suspense account
]3I@5 }5% Fb<fQIa $64sf?aZ># CC|=$(PgT 过期帐||延滞帐overdue account||pastdue account
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EaB &*9' 0 iPdR;O' dr^MW?{a\ 杂项帐户sundry account
h_\OtoRa P`OZoI$bV d~z%kl
5: >\'gIIs 详细帐单||明细表detail account
Fr)6<9%xVm UaXWHCm` !MEA@^$# %&pd`A/ 呆帐bad account
UYvdzCUh &Rt^G lc\%7-%:5 g-DFcwO,V 会计项目title of account
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grTwo ?$~5ti#\ 会计薄||帐薄account-book
D),hSqJ" }E#1Z\) Dn@Sjsj> v?s%qb= T 营业报告书||损益计算表account of budiness||business report
>N-l2?rE Uu~~-5 O]80";Uv Lv7$@|"H9 借贷细帐||交验帐account rendered
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RQbN C(&3L[ 明细帐account stated
/TY=ig1z #r'S@:[ l\HtP7] uQiW{Kja2 与…银行开立一户头to open an account with
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.Yuv W4$F\y X.[8L^ldh Mu/hTTiNx 与…银行建立交易to keep account with
:&BE-f <8BNqbX O:jaA3 ^ wb 9 n 继续记帐to keep account
csj4?]gI ca,U>'(y w:/QB-`% b]
~ 与…有交易to have an account with
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M0J2L :Hj #1-U 作成会计帐||有往来帐项to make out an account with
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Y@limkN: 清算||清理债务to make up an account
$PFE>=nM /7igPNhx Ir6g"kwCKq !#dp[,nk 清洁帐目||与…停止交易to close ones account with
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0X4I-xx# "=!sZO?3 ;TulRx]EA 结帐to close an account
4ZtsLMwLD WB3YN+Xl3 F.-:4m(Z 6xoCB/] 清理未付款to ask an account||to demand an account
Wd?=RO`a N `[ ?db-% U
U@ G<Y}QhFU 结清差额to balance the account with
KN".0WU :5_394v I}u&iV` ?Lbn R~/J 清算to settle an account||to liquidate an account||to square an account
`&i\q=u+ X9;51JV DVjwY_nG7 2#R8}\ 审查帐目||监查帐目to audit an account
'm k_s4J G(gZL%M6 F[*/D/y( naVbcY 检查帐目to examine an account
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*v)sP"@ ]MnQ3bWq"j 转入A的帐户to charge the amount to As account
h_15 " rd *+_+ZDU ,&G!9}EC .zsYVtK 以计帐方式付款to pay on account
ftD(ed 2*a5pFkb , FR/X/8 Kiq[PK 代理某人||为某人on ones account||on account of one
d[oHjWk /i(R~7;? dZCnQ IS :ka^ztXG 为自己计算||独立帐目on ones own account
@4=Az1W* GezMqt;2 Xo3@-D_c!c .+&M,%
x 由某人收益并负风险on ones account and risk||for ones account and risk
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iSohS vGwpDu\RgX Rw)=<XV)6 MzE1he1 由某人负担for ones account||for account of one
BH0s` K" /6:qmh2 8wMwS6s: P4fnBH4OQ 按某人指示||列入某人帐户by order and for account of one
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|gQ' h}Lrp r2r +!)_[ zo 列入5月份帐目for May account
Y(=A HmR v {)8QF] ^.c<b_(=h !V-(K_\t 编入某中帐项下to pass to the account of||to place to the account of
zBc |gx =k5O*ql" 1NkJs& >fzFNcO* 寄出清算书to send in an account||to send in render an account
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n2&r:U KPA.5,ai 支票薄cheque book
a#a n+JY3 ~l]g4iEp O]KQ]zN b-Ru UfUn0 支票陈票人cheque drawer
ij?Ww'p9> \-8aTF WZ=$c]gG %Z*N /nU 持票人cheque holder
n?"("Fiw 73JrK_h tac\Ki? Y]DC; , 不记名支票cheque to bearer||bearer cheque
*Tr9pq%m +G)a+r'0Q /!fJ`pu! 8vQR'
<, 记名支票||认人支票cheque to order
e-#Vs{?|r d>V#?1$h ?in)kL D"exI] 到期支票antedated cheque
qB3E ^U##9KkP [_:
GQ Nh\o39= 未到期支票postdated cheque
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D>Q^ Mbn;~tY> GP;N1/= L3A2A 保付支票certified cheque
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x5[ ;SX~u*`R wo;OkJKF 未获兑现支票,退票returned cheque
-A zOujSS f~7V< v <v=s:^;C0 ]^,! ;do 横线支票crossed cheque
J|vg<[ VOIni<9y h/6^>setz /fdrf 普通横线general crossing
<W+9h0c u60RuP& %m+7$iD P#D|CP/Cu
特别横线special crossing
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EWr7eH nLx|$=W 空白支票blank cheque
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mn lQEsa45 Ubgn^+AI 失效支票,过期支票stale cheque
z:Z-2WV2o VJ?>o +(y8q G4&?O_\; 普通支票open cheque
Cy)N hgz ,HI%ym yDWBrN._ [A~ Hl 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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jl 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
x,zYNNx5g H:XPl$; g[bu9i `'&mO9,<- 支票换现金||兑现to cash a cheque
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;Gg (\!?>T[En +vxOCN4}v 清理票款to clear a cheque
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y,3XG 保证兑现to certify a cheque
1z-A3a/- kD?@nx> 3W]gn8 5[4nFa}R:5 填写支票数额to fill up a cheque
6q>}M j>B* 8*Ss 1U/RMN3` ?$T ^L"~ 支票上划线to cross a cheque
kkWv#,qwU Pq8oK'z- &0tW{-Hv" W`NF4 0) 开发支票to make out a cheque
C*3St`2@9 Em^~OM3U$q )Jdku}Pf :8hI3]9 签发支票,开立支票to draw a cheque||to issue a cheque
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8?Ju\W 9}m?E<6& \"))P1 透支支票to overdraw a cheque
p)ig~kk` FO%pdLs, 'Grii, &(A#F[ =0 背书支票to endorse a cheque
yCav;ZS_ V7r_Ubg@K BxjSo^n p:5NMo 请付票款||清付票款to pay a cheque||to honour a cheque
BV:Ca34& iC/*d _+NjfF| kLF`6ZXtd 支票退票to dishonour a cheque
M\a{2f7'n o{`x: NsP=l] "a(4]) 拒付支票to refuse a cheque
*1{A'`.=\ Tx!t3;Yz[ 4\u`MR peBHZJ``RX 拒付支票to stop payment of a cheque
@#OL{yMy eZqEFMBT
m r KUtTj wjwCs` 提示要求付款to present for payment
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l<GN<[/.+ 5WJ ~%"O _.Hj:nFHz 见票即付持票人payable to bearer
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/MY's&D( 支付指定人payable to order
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i yK 已过期||无效out of date||stale
eyJWFJh KR?aL:RYb j8p<HE51 } &+]UGv 请给出票人R/D||refer to drawer
-Pp{aFe 5z,q~CU Ye&/O<G'V %%}l[W 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
#p>&|I PL{lYexJ #
o/;du RU7+$Z0K 文字与数字不一致words and figures differ
<<u]WsW{C iL);bv W m(U.BXo SNOc1c<~ 支票
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j0}wv~\ 时间已过account closed
i@nRZ$ K <b,WxR` /~u^@@. X^N6s"2 更改处应加盖印章alterations require initials
8c-ys-"# QOktIH En9J7es_ f}(4v1T !~9ASpqvPy
5@%Gq)z5 时间已过effects not cleared
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36ZLP \#]%S/_ A 停止付款payment stopped
gi,7X\`KQ /)J]ItJlz >8I~i:hn .8^mA1fmX 支票毁损cheque mutilated
J{dO0!7y 4AJT)I. Nmz5:Rq S?JCi= 汇款||寄钱to remit||to send money
S1^/W-yoc~ #rX^)2 w/o^OjwQ xbhHP2F| 寄票供取款||支票支付to send a cheque for payment
sx=1pnP9` hbJy<e1W DSRc4|L -@>]iBl 寄款人a remitter
;%2+Tc-7I "KK}}$> v\6.#>NQ GBb8}lx 收款人a remittee
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6[ A"M;kzAfHM U.SC,;N^ 国外汇票foreign Bill
A4@z+ebb l 5l8F.LtO\ w}l^B>Zz faRQj:R8 国内汇票inland Bill
+BtLd+)R jc_k\ J[?oV;O ;~:Z~8+{c 跟单汇票documentary bill
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0HsF HLDv{G'7 空头汇票accommodation bill
V)~b+D jbS@6 *_ npkT>dB+ A2\hmp@A@7 原始汇票original bill
Xk%eU>d o'$- n
Yx[9H N U9`Co&Z2 改写||换新票据renewed bill
6)YckxN^ n%36a(]
t 1N $OXLu 0AWxU?$A4 即期汇票sight bill||bill on demand
N~v<8vJq` IxWi>8
,/p+#|>C= 7CR#\&h` …days after date||…days after date…日后付款
+76ao7d. jNX6Ct? /!Ag/SmS!9 SbUac< …months after date||…months after date…月后付款
*^[6uaa Adiw@q1& g/$RuT2U fI;nVRfp 见票后…日付款…days after sight||…days sight
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~'0"# 见票后…月付款…months after sight||…months sight
Da[#X`Kp$ (bI/s'?K &k*oG:J3 8v/,<eARJ 同组票据set of bills
mnZfk b (HJ| S3HyB
b +}udIi3:l 单张汇票sola of exchange||sole of exchange
imM#
zy J0&-UnJ x76;wQ :/Pxf N5 远期汇票usance bill||bill at usance
|ul{d| u"7!EhX& [C-FJ>=S //r)dN^ 长期汇票long bill
AwuhFPG =`(W^&| {C]tS5$Z Dby|l#X 短期汇票short bill
M).CyY;bm t&JOASYC x5g&?2[ \L?A4Qx)_ 逾期汇票overdue bill
y~OP9Tg Y>c+j
+:aNgO#e8 3e-E/6zH6 宽限日期days of grace
|DsT $~D Xep2)3k> [q0^Bn}h $mAyM+ ph[ 电汇telegraphic transfer (T.T)
k]-Q3V `DGI|3 NyC&j`d VL"Cxs
邮汇postal order||postal note (Am.)||post office order||money order
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Ii$ I%Z=O= V#Y"0l+~ 本票promissory note (P/N)
D\J.6W D8*6h)~ vqoK9 H;AMRL o4z 押汇负责书||押汇保证书letter of hypothecation
mss.\ }[c.OJ:
3,hu3"@k q!><:"#[G 副保||抵押品||付属担保物collateral security
C^_m>H3b OM7AK
B=S 7#Fcn N3KI6p6 \ 担保书trust receipt||letter of indemnity
G|t0no\f iW9 Ed-3-vJej6 C(>g4.-p8 承兑||认付acceptance
T~XKV`LQ bQN3\mvY 211T}a [T[]U 单张承兑general acceptance
nsq7dhq V+U89j1g uB6Mjdp6 ;jPiD`Kyv 有条件承兑qualified acceptance
Y>8
JHoV ]w4?OK(j f\RTO63|O +l]>(k.2 附条件认付conditional acceptance
@a=jSB#B V`c,U7[/ s`v$r,N0 x.Ny@l%] 部分认付partial acceptance
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