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。
Ty7xjIs 会计报表statement of account
_/hWzj=q B%[Yu3gBo 'v?Z~"w= WxFVbtw 往来帐目account current
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=O$X_ 6m?}oMz xM[m(m ,|D<De\v& 现在往来帐||存款额current accout
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o$i,|$$ 销货帐account sales
uq'T:d H}`}qu #~V 2Lm.;l4YO 4/cUd=>Z 共同计算帐项joint account
!ouJ3Jn Dz8)u:vRS EP,lT.u3 IvO#tI 未决帐项outstanding account
ji5c0WH z`XX[9$qm xO{yr[x"L `bNY[Gv>) 贷方帐项credit account||creditor account
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UCUD 借方帐项debit account||debtor account
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8 n`f h_n`E7&bG 应付帐||应付未付帐account payable
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Y'H|Tk^` 应收帐||应收未收帐account receivable
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1V: ?cF`T/z]" BS!VAHO"V j"1#n? 0 新交易||新帐new account
yH/m@# 54r/s#|-3 Qq+$ea?> vq/3a 未决帐||老帐old account
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F gM>geWB< ~Z-o2+xA @L0xU??"| 现金帐cash account
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L a]\l:r :Y>FuE #g=7fu{n: 流水帐running account
?h\fwF3 e*)*__$O :8=7)cW i24t$7q 暂记帐||未定帐suspense account
$\Oc]% v(=?@tF}E }JI@f14 TMJq-u51 过期帐||延滞帐overdue account||pastdue account
4 '"C8vw. /x q^]0xy sBm)D=Kll n37P$0 杂项帐户sundry account
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lWPh2k 详细帐单||明细表detail account
.7BJq?K. p?-qlPl J~}sQ{ 0 TAB'oLNp 呆帐bad account
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|A;{F# /:B2-4>Q! D| |)H y7^E`LKK 会计项目title of account
)5Wt(p:T6_ /L{V3}[j Q%r KKOX8 *(E]]8o 会计薄||帐薄account-book
g~p43sVV V9Pw\K!w#\ 9$f% 7K5 tBUNQ 营业报告书||损益计算表account of budiness||business report
`:.a5 n{$! ]^> 4v.{C"M zt;aB>jz# 借贷细帐||交验帐account rendered
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`H_ 明细帐account stated
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+4\ |_njN 与…银行开立一户头to open an account with
uN&UYJ'B 7bk`u'0% +I3j2u8L BEtFFi6ot 与…银行建立交易to keep account with
mor[AJ nvB<pSm ?U+nR/H:6 (<2!^v0.M 继续记帐to keep account
qC6@ zJ)`snN| m<sCRWa- j-#h^3l1? 与…有交易to have an account with
NY?pvb 4s9qQ8? H1c>3c 4&AGVplgF 作成会计帐||有往来帐项to make out an account with
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[J`Ra 清算||清理债务to make up an account
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1 j^.|^q<Y !Qq~lAJO; 清洁帐目||与…停止交易to close ones account with
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C 结帐to close an account
,zEPdhTX F9k}zAY\J @HE<\Z{ KI Dtox/ ," 清理未付款to ask an account||to demand an account
]?T,J+S K5 EJ#1ov j-d542" NIAji3 结清差额to balance the account with
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D;-p l{QlJ>%~{; 清算to settle an account||to liquidate an account||to square an account
g_@b- :$Yq _yp<#q] BoXPX2: oT|:gih5 审查帐目||监查帐目to audit an account
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1!4R~ 检查帐目to examine an account
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| XqGa]/;} XZ2 ji_D 转入A的帐户to charge the amount to As account
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\ECQF e5D\m g) U] P{~ 以计帐方式付款to pay on account
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4S 代理某人||为某人on ones account||on account of one
'!`| H 3 7X8*7'.2 |tC= j. _0y]U];ce 为自己计算||独立帐目on ones own account
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ZENblh8fs 由某人收益并负风险on ones account and risk||for ones account and risk
s)Xz}QPK. Xy}>O* t>Yl=79, q;#bFPh 由某人负担for ones account||for account of one
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,t 按某人指示||列入某人帐户by order and for account of one
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K+8f- a5(9~.9 % .wx]:o W)^%/lAh 列入5月份帐目for May account
3m~,6mQ ^)o]hE| A8k $.E M,cz7, 编入某中帐项下to pass to the account of||to place to the account of
WR u/7$8 C~^T=IP 8bf@<VTO_ VF +g+~ 寄出清算书to send in an account||to send in render an account
'3~m},0 8w#4T:hsuN Ba t@ b!`6s 支票薄cheque book
k8i0`VY5Y [;l;kom p<&>1}j= #GfM^sK 支票陈票人cheque drawer
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< qxcTY|& BqpJvRJd 持票人cheque holder
+U>Y.YP LoOw]@> wa!z:}] ;kZJnN"y 不记名支票cheque to bearer||bearer cheque
tv2k&\1 'H"!%y{:i EWXv3N2) y3bL\d1 记名支票||认人支票cheque to order
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q19$ 9!0-~,o ?T,a(m<i{ yTNHM_P 到期支票antedated cheque
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G7 -FrK'!\ of > 未到期支票postdated cheque
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N% e`+ej-o, 保付支票certified cheque
>wR)p\UEb ) r"7" i h\5~&}Hp 9H53H"5q 未获兑现支票,退票returned cheque
JUJrtKS |x=(}g oW>e.}d! #Fgybokm 横线支票crossed cheque
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%^DT1 普通横线general crossing
<-gGm=R_ $ LG{50sP` b/tcD r j'Gezx^.<e 特别横线special crossing
P%d3fFzK a=sd&](_ 1suP7o A; .3wx}!:*| 空白支票blank cheque
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^wP 失效支票,过期支票stale cheque
=tX"aCW~ QVmJ_WT OLGMy5 J/rF4=j%xy 普通支票open cheque
W@+ge]9m& q9\(<<f| DD6K[\ /N")uuv 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
q6o}2<T@ gQeoCBCE 1 l^` 6I|9@~!y[ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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C/Vwf:@ l{\k\Q !4 支票换现金||兑现to cash a cheque
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6_Qm M(ie1Ju &O5&pet ZfS" 清理票款to clear a cheque
Sg(\+j= (m')dSZ MB6lKLy6~ R#ya9GN{ 保证兑现to certify a cheque
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Dxm N0YJ'.=8, 填写支票数额to fill up a cheque
$SzuUI mhNgXp)_56 j,1cb,}=^ |9)y<}c5oM 支票上划线to cross a cheque
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4) 开发支票to make out a cheque
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~pjM {!pYQ|# Gd|jE 签发支票,开立支票to draw a cheque||to issue a cheque
`Tr !Gj_ <}%gZ:Z6g R1/mzPG !A+jX7Nb 透支支票to overdraw a cheque
9"dZ4{\! l i%8X. xz}=C:s \~T&C5 背书支票to endorse a cheque
Fn;Gq-^7@ nd h\+7 O5JG!bGE_F 4@@gC&:Y 请付票款||清付票款to pay a cheque||to honour a cheque
ZRUI';5x -)e(Qt#ewl 9hhYyqGsO )+a]M1j 支票退票to dishonour a cheque
%kk~qvW "ZG2olOqLI ,(kaC.Em >NA{* *$0 拒付支票to refuse a cheque
l YjPrA]TC ?1H>k<Jp ASr3P5/ .b<wNUzP 拒付支票to stop payment of a cheque
?9z1'6 N&W7g#F eGI&4JgJ. ^!K 8nW{* 提示要求付款to present for payment
V&d?4i4/Q Rm@F9D[, nyPW6VQ0n ^>h2.AJ 见票即付持票人payable to bearer
n:JG+1I J 77*Ue^ .X6V>e)(3 q/3co86c 支付指定人payable to order
;Y$d!an0 ?M04 cvm sV`XJ9e| z2SR/[I? 已过期||无效out of date||stale
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"g62R OJ}aN>k 请给出票人R/D||refer to drawer
%&4\'lE iBqIV *G,r:Bnb !)uXCg9U 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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q ;}AcyVV @C5%`{\ )h;zH,DA[3 文字与数字不一致words and figures differ
oX[I4i%G )H1chNI) Jl89}Sf lziC.Dpa 支票
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Ky'\t7p u 时间已过account closed
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nG"A $I90KQB\_ /Pa<I^-# ZRCUM"R_ 更改处应加盖印章alterations require initials
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A*3R@G*h 时间已过effects not cleared
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5 o`[X _ NKw}VW'| hin6cac 支票毁损cheque mutilated
*wJ'Z4_5F s&qr2'F+z Z!qF0UDj eR5+1b 汇款||寄钱to remit||to send money
&E8fd/s=k 58_aI?~>> \(xQ'AQ- Gh9dv|m=[; 寄票供取款||支票支付to send a cheque for payment
zGE{Z A }@wXm QjwCY=PK! ]ch=
D 寄款人a remitter
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e\>g@xE% V3}$vKQ 收款人a remittee
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bW5a3= 国外汇票foreign Bill
RlTVx: f*~z| jRIm_) 6u v'{ 国内汇票inland Bill
$~*d. &:)e <0I=XsE1iX H[8P]"*z*i 跟单汇票documentary bill
EM.rO/qcW )?PRG= hKW!kA=gZ Sf0[^"7 空头汇票accommodation bill
jj 9eFB 4Vi&Y')f 7 }sj& EaGS}=qY5 原始汇票original bill
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+'HKT} =Z(#j5TGvH /q8?xP. 改写||换新票据renewed bill
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vmXY}Ul 即期汇票sight bill||bill on demand
mDp|EXN q<cpU'-# emI]'{_G (&u)FB* …days after date||…days after date…日后付款
%U)M?UNjw sIJ37;ZA RycO8z*p ".SQ*'Oc …months after date||…months after date…月后付款
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O}3M+ RFkJ^=} 见票后…日付款…days after sight||…days sight
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Dk fw*Oo 见票后…月付款…months after sight||…months sight
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2EAj <!vAqqljt AcF;5h :Y [r^=> 同组票据set of bills
BE}qwP^ !Jj=H()} U)p P^:| d0 tN73( 单张汇票sola of exchange||sole of exchange
.W&rcqy LHWh-h(s -j9R%+YW< ~>)GW 远期汇票usance bill||bill at usance
O"mU#3? UmU=3et<Wj Sk$XC 4>^ %_Xj[ 长期汇票long bill
T8FKa4ikn g5to0 $sO}l N3H!ptn37 短期汇票short bill
/=\__$l) um&e.V)N R#bg{| q6{ %vd 逾期汇票overdue bill
9=I(AYG{m /BVNJNhz q#PGcCtu }~-)31e'` 宽限日期days of grace
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\?#O} N2tvP+Z6D t Q_}o[ 电汇telegraphic transfer (T.T)
Z-H Kdv!d wy_TFV tO?*x/XC{ m=fmf( 邮汇postal order||postal note (Am.)||post office order||money order
Zk}e?Grc Ye!= NnSI=M 4DfTVO"h 本票promissory note (P/N)
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&p=4 Z/uRz]Hi EGGy0 ly 押汇负责书||押汇保证书letter of hypothecation
QbqLj>-AJ }.zgVLL `U`Z9q5- 8gBqur{ 副保||抵押品||付属担保物collateral security
? *I9 AD?^.< <k^9l6@ -3_kS/ 担保书trust receipt||letter of indemnity
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|? 承兑||认付acceptance
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(W Cfz1\a&V{ [EGE| 单张承兑general acceptance
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~ *bRH,u "v*RY "5# N{p2@_fnB 有条件承兑qualified acceptance
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y^-qw V`fh,(: 4?yc/F=kI 附条件认付conditional acceptance
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:f/ p5c P<4jY?. 部分认付partial acceptance
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