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。
L/_h5Q:'W 会计报表statement of account
V$VqYy9 * M' e<\wqm >N62t9Ll[ z6]dF"N 往来帐目account current
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@ot: 6O
bB/*h u\ro9l .LhIB? 现在往来帐||存款额current accout
N9tH0 m~'! H=9kDP${ 9Bvi2
3 销货帐account sales
JS<S?j?*/ ,dhJ\cQ~ 1PpZ*YK3z kfr' P u 共同计算帐项joint account
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d@| h:-ZXIv? U(P^-J<n1 ukpbx;O:hc 未决帐项outstanding account
y$|%K3 Y<-h#_ 1)pwR3(^Fz g>-pC a 贷方帐项credit account||creditor account
[Gop-Vi/~ c.dk4v%Y5 _8A g"ha1<y< 借方帐项debit account||debtor account
`-W.uOZ0 7/+I"~ G
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v _ _QBN/KE9 应付帐||应付未付帐account payable
3.@"GS#"[ `|coA2$rw WfpQ a?jUm. 应收帐||应收未收帐account receivable
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%x 0`c|ZzY w\,N}'G KBE3q) 新交易||新帐new account
vF@hg)A N(uH y@ :B{Wf 2<z B|pO2de 未决帐||老帐old account
60,z! Vv DmU,}]#: ~hD!{([ Q2yD4>qy 现金帐cash account
N8x[8Rp $`
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z@[g E|{(O W*S}^6ZT` 流水帐running account
#lAC:>s3U !C\$=\$ A
12EUr5$ p3r("\Za, 暂记帐||未定帐suspense account
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k"$l/: }`KK 过期帐||延滞帐overdue account||pastdue account
_U.|$pU VyX5MVh Ov8^6O =LXjq~p 杂项帐户sundry account
/pY-how%! fi%)520 i>z_6Gax*[ "DaE(S& 详细帐单||明细表detail account
riR(CJ}Ff 8\WV.+ ;~D$rT hL4T7` 呆帐bad account
Fn>KdoByN tGE=!qk /RVwhA+c Pi+pQFz5 会计项目title of account
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\t5X=i 会计薄||帐薄account-book
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~ KH$|wv 营业报告书||损益计算表account of budiness||business report
XHU\;TF 8Y4mTW _(zZrUHB O&dBLh!G 借贷细帐||交验帐account rendered
s$% t2UaV ?(Se$iTZ rjffpU gY'-C 明细帐account stated
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H )51J:4 *b'4>U ho-#Xbq#g 与…银行开立一户头to open an account with
GO?hB4 9T 7s0\`eXo/ 1 | M>E~eb/ 与…银行建立交易to keep account with
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|nCVM\+5T rD+mI/_J` T;G<62`.h 继续记帐to keep account
iYZn`OAx =t^jlb 7fI2b,~ -MRX@ a^1 与…有交易to have an account with
JM1O7I KomMzG: PYBE?td @ ]40xKF 作成会计帐||有往来帐项to make out an account with
e)= "Fq! N4#D&5I", Ur]/kij MyZVx|7E 清算||清理债务to make up an account
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j<O k#bG&BF `OfD^Q= ;L,i">_%u[ 清洁帐目||与…停止交易to close ones account with
%s497' /GVjesN e|?eY)_ ta6>St7. 结帐to close an account
@DIEENiM ,z<1:st]< /IN#1I!K ;yajt\a 清理未付款to ask an account||to demand an account
2}=@n*8*d RC}m]!Uz dB6['z)2 *
|<T@BXn 结清差额to balance the account with
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.L3n, X;H\u6-|>6 清算to settle an account||to liquidate an account||to square an account
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[d8S5 ?2l`%l5( }K8e(i6z 审查帐目||监查帐目to audit an account
O/|))H?C <#J5.I 1 ;DSH$'1i 7Q]c=i cg 检查帐目to examine an account
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`!t-$i e'>q( B 转入A的帐户to charge the amount to As account
I 1n,c d[ qEuO@oE =6qTz3t rf-yUH]&S 以计帐方式付款to pay on account
DI8<0.L rrr_{d/
i(pHJP:a: `vMhrn 代理某人||为某人on ones account||on account of one
A+!,{G =w}JAEE|(i "!D y[J 'AX5V-t 为自己计算||独立帐目on ones own account
m3BL PcEE`. t[J=8rhER @J&korU 由某人收益并负风险on ones account and risk||for ones account and risk
C+uW]]~I) |4g0@}nr+W S\h5
D2G; zxx\jpBBk 由某人负担for ones account||for account of one
|dqHpogh ,5"(m?[m :^WF%X Lj(cCtb) 按某人指示||列入某人帐户by order and for account of one
=$Mf:F@ "5Y6.$Cuf! C<AW)|r_ RSe4lw 列入5月份帐目for May account
|bz%SB i?Pnyi }a$.ngP 'Zp{ 编入某中帐项下to pass to the account of||to place to the account of
BH1h2OEe# -z~!%4 a sa4w.9O1GS t|eH'"N%o 寄出清算书to send in an account||to send in render an account
hK{H7Ey* }1e4u{ uyxYCc k1q/L|') 支票薄cheque book
kFwFPK%B KF00=HE|]
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\O;2^ '1:) q 持票人cheque holder
}a||@unr D<;~eZ' nFNRiDx <mE`<-$ 不记名支票cheque to bearer||bearer cheque
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Jw" +ODua@ULFB 'ZW(Hjrd 记名支票||认人支票cheque to order
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J C~B ]@xxK) 到期支票antedated cheque
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7d8= M_};J; 未到期支票postdated cheque
Y/kq!)u;%L j 4?Qd0z ?b,>+v-w:: 0cq@lT6 保付支票certified cheque
k0e}`#t s2{SbOBis ixu*@{<Z( d
fj23+ 未获兑现支票,退票returned cheque
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bMd4n ]=00<~ l*q 横线支票crossed cheque
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U0-L35P1 WFOJg& dT|f<E/P 普通横线general crossing
4GRD- f[ [yXmnrxA B-Jd|UE`u sllT1%? 特别横线special crossing
WR)=VE B`B=bn+4 s1D<R,J|H ^HSxE 空白支票blank cheque
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HM"Pd f+^6.% y&zFS4"x 失效支票,过期支票stale cheque
dH^6K0J vFVUdxPOw 'QCIKCn< \Fz9O-jb4 普通支票open cheque
S/'0czDMW UphTMyn3 c* {6T}VZr _RbfyyaN 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
%e E^Y<@g -F ~DOG% :<qe2Z5k 86r"hy~ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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OIrm9D# 支票换现金||兑现to cash a cheque
$D^\[^S /t0L%jJZ aOzIo- Hf`i~6 清理票款to clear a cheque
0\dmp'j] F^yW3|Sb Y !<m8\ hQn?qJy%W 保证兑现to certify a cheque
*-T.xo F0:]@0>r #rlgeHG!fs !#KKJ`uB" 填写支票数额to fill up a cheque
QL/KY G NI V}hf YF ${ {4L?7 3B1\-ry1M 支票上划线to cross a cheque
24jf`1XFW 9{u8fDm! 2)f_L|o,m hd)Jq'MCS 开发支票to make out a cheque
Q|(}rIWOQA }_D .Hy5 5)#j }`6 cJ4My#w 签发支票,开立支票to draw a cheque||to issue a cheque
*g(d}C! a"vzC$Hxd ]Z!Y*v LDlYLsF9 透支支票to overdraw a cheque
F!vrvlD`s .zO^"mXjS C]ss'
l]]NVBA]) 背书支票to endorse a cheque
.|,LBc! 8M5)fDu*? Tv ``\< ea3w 请付票款||清付票款to pay a cheque||to honour a cheque
>XgoN\w cE\w6uBR1 t<!m4Yd|# bY~K)j
v3& 支票退票to dishonour a cheque
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m+r:y Z<vz%7w
t ed:] 拒付支票to refuse a cheque
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拒付支票to stop payment of a cheque
IK -vcG ,P~e)<. -nb U5o jX7K-L 提示要求付款to present for payment
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'}hSh 见票即付持票人payable to bearer
!:+U-mb* Vl5r~+$| 7U [C=NL $[T~<I 支付指定人payable to order
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,mgM&yD KMhrw s{&B 已过期||无效out of date||stale
zdP?HJ=F {\$S585 x^y$ pr Il=6
t 请给出票人R/D||refer to drawer
4phCn5 &GH[$( +Nn >*sz eu(Fhs
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
yCjc5d|tT |.; N_i K'&,]r# Zr}>>aIJ]k 文字与数字不一致words and figures differ
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-2k \%r#>8c8 支票
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whI4@# 时间已过account closed
BFNO yv %jAc8~vW? _kD5pC = L`t786
(M 更改处应加盖印章alterations require initials
SrA6}kS xbiprhdv &^ERaPynd l&H-<Z.8m ],c0nz^%BR
8i6iynR 时间已过effects not cleared
}%KQrlbHJl &tOo[U? P~(&lu/;P 3r%v@8)!b 停止付款payment stopped
#o&T$D5 Nr@,In|JS (0`rfYv5.R QmBHD;Gf 支票毁损cheque mutilated
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tI3vi? 2K~v`c*4 -t_&H\_T nu^@}|UG 汇款||寄钱to remit||to send money
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ay |(~IfSE2 <_/etw86Z 寄票供取款||支票支付to send a cheque for payment
}ll&EB }5E H67 |TJ gH<I +^:uPW^U 寄款人a remitter
'(lsJY[-x xgOt%7sb z{.&sr>+v li3X} 收款人a remittee
s\.r3U&6 X>dQK4!R 8Ogg(uS70' :MDFTw~ | 国外汇票foreign Bill
''2:ZX X _WV13pnRu %4VM"C4[ ruhC:
rg:/ 国内汇票inland Bill
319 4] %m|BXyf]_B +) 9=bB h<IAHCz;( 跟单汇票documentary bill
8f,",NCgc FkaQVT xfUV'=~( 7\dt<VV 空头汇票accommodation bill
w_@6!zm =j_4!^ B <Jxj _576Qa'rm
原始汇票original bill
"<oR.f=0 KYhL}C+ +o.#']}Pl V\Lh(zPt 改写||换新票据renewed bill
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`ShW= .Sm 8t$ 即期汇票sight bill||bill on demand
GWx?RIKF LW
o )x ^(*eo e K/& …days after date||…days after date…日后付款
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I8 *{fZA;<R ,[n=PJVw/ ziAn9/sT …months after date||…months after date…月后付款
NR^Z#BU AfW:'>2 DUf
. F RZvRV?<bR 见票后…日付款…days after sight||…days sight
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\LS!N 见票后…月付款…months after sight||…months sight
iA2TvP# 7n#Mh-vq voN, u>U gZ(\/m8Z 同组票据set of bills
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hVU %H"AHkge:a "jq F 单张汇票sola of exchange||sole of exchange
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!G 远期汇票usance bill||bill at usance
c5Hm94,p Oi!uJofW h>NuQo* r-}C !aF] 长期汇票long bill
.|6Wmn-uS jW|M)[KJN 0Q/BTT%X G{s
q|1 短期汇票short bill
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AHR7mu= 62OZj%CXN yzCamm4~0 5DeAH; 逾期汇票overdue bill
r^"pLzAx [{-;cpM\ k5Df97\s 1`&"U[{ 宽限日期days of grace
vP&JL~ \g;-q9g;O Y&b JKX \ N]2V(v
电汇telegraphic transfer (T.T)
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&KiG* . _$qH\>se "\Nn,3
qp 邮汇postal order||postal note (Am.)||post office order||money order
p?sC</R Pu|3_3^ ,dk
!hm u Rp""&0 本票promissory note (P/N)
.\ces2, Z:%~Al: Bt-2S,c,o B}p{$g! 押汇负责书||押汇保证书letter of hypothecation
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Ukh G8p6p6* )KD*G;<O]L 副保||抵押品||付属担保物collateral security
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]$Hr @ * *]o w97%5[-T ],ISWb 担保书trust receipt||letter of indemnity
nx'D&,VX ;bt%TxuKb >a2i%j/T L,wEUI
承兑||认付acceptance
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/aD3E"Op <MBpV^Y} A^"( VaK 单张承兑general acceptance
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UB1/0o s:\FlQ0 J9*$@&@S 有条件承兑qualified acceptance
>hmBV7nR ify}xv .+ g8zbD4 CQm(N 附条件认付conditional acceptance
jpek=4E V0!$k.Wk Z]1jg>") RwptFO 部分认付partial acceptance
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