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。
<!pvqNApg 会计报表statement of account
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v~2 往来帐目account current
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&i leQT-l2Bk :,DM*zBVp 现在往来帐||存款额current accout
<fs2fTUeqF *tAg*$ <$hu zdp/|"D! 销货帐account sales
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%cTK)a vC5n[0 共同计算帐项joint account
z1Ov|Q` A<B=f<N3gV DzheoA-+L' m-jHze`D3 未决帐项outstanding account
5P'p2x#U cDI [PJ9 "$}vP<SM V$uk6# 贷方帐项credit account||creditor account
ykFJ%sw3X 5j-]EJb {b@KYR9K MW+b;0U`# 借方帐项debit account||debtor account
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K {H{X[p8 =Z+nX0qF }`NU@O# 应付帐||应付未付帐account payable
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W 8Y#\xzod 应收帐||应收未收帐account receivable
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d h/,${,}J X~xd/M=9^ 新交易||新帐new account
jU5 }\oP@ sQ8s7l0D H&yD*@ Kb^>-[Yx 未决帐||老帐old account
x+G0J8cW mP(kcMT" QL$S4 J" 5H9r=a 现金帐cash account
NxLXm, 5~yNqC /NFz4h=> 4);)@&0Md~ 流水帐running account
ehA;i.n GAc{l=vT' 1HPx|nmE] 8#D:H/`' 暂记帐||未定帐suspense account
dCFlM&(i Cz8f1suO4 X.TI>90{ HQ9X7[3 过期帐||延滞帐overdue account||pastdue account
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+ZD7jK nL?oTze*p ~j'l.gQb 杂项帐户sundry account
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]LZ`LL'#Y_ 详细帐单||明细表detail account
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j3 呆帐bad account
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/~ Ap$y%6 5IKL#V`3a 会计项目title of account
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会计薄||帐薄account-book
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3&FA dC1V-x10ju c={Ft*N ; <Km3 营业报告书||损益计算表account of budiness||business report
5TUNX^AW b|5w]<?' :3$}^uzIq 9,]5v+ 借贷细帐||交验帐account rendered
C;~*pMAYe %/.a]j! ~3RC>8*Qw x#C@8Bxq= 明细帐account stated
j!z-)p8hy <:|3rfm# QjPj[c voe7l+Xk 与…银行开立一户头to open an account with
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+!0eu>~_& 与…银行建立交易to keep account with
CCDDK L]N: bY~@}gC**@ ,DnYtIERo *V k ^f+5 继续记帐to keep account
k8]O65t| [hRU&z;W iK_c.b J g$xO@. 与…有交易to have an account with
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8%RI7Mg N{d@^Yj 作成会计帐||有往来帐项to make out an account with
gBk5wk_j| IK^~X{I? %}>dqUyQ A 699FQ 清算||清理债务to make up an account
[t0rfl{. as"N=\N G&f7+e 1f(DU4h 清洁帐目||与…停止交易to close ones account with
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0ckm6^ qO`qJ/ =sOo:s l|/:Ot 结帐to close an account
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Lx]w H'J|U| 清理未付款to ask an account||to demand an account
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B3 ?PPZp6A3L= @\Js8[wS9@ 结清差额to balance the account with
BC\S/5~k Ov9Q?8KzM @=uN\) 1 HT`1E0G8) 清算to settle an account||to liquidate an account||to square an account
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GF]/;\m 审查帐目||监查帐目to audit an account
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v@u<Ww;=@ $R^lo$( 检查帐目to examine an account
yqSY9EX7 I+,SZ]n }C(5 -7 0-2"FdeQU 转入A的帐户to charge the amount to As account
s\0K o1 b7h+?!H]R d34Y'r _dU P7H ( 以计帐方式付款to pay on account
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X5G;,_ 代理某人||为某人on ones account||on account of one
w+f=RHX"{ %AR^+*Nu >#N[GrJAE N\R=cwk 为自己计算||独立帐目on ones own account
F,v7ifo#f $3\yf?m}q d(L{!mm Gq]d:-7l 由某人收益并负风险on ones account and risk||for ones account and risk
j Selop>N ?y-s20Kd )mkS5j`5\ 7U:=~7GH 由某人负担for ones account||for account of one
W(&6 BXTN>d27 LV.&>@* IL2r9x% 按某人指示||列入某人帐户by order and for account of one
&(O06QL =s[&;B`s Tb# d=e{]MG( 列入5月份帐目for May account
If.n(t[M9 :t2B^})\ F";FG 0 4r*Pa(;y 编入某中帐项下to pass to the account of||to place to the account of
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MpuE 寄出清算书to send in an account||to send in render an account
"=A|K~b ?'2 v.5TQt BLW]|p|1: QGPR.<D)B 支票薄cheque book
/J;]u3e| H7jTQW0rp5 l10-XU02 uL>:tb 支票陈票人cheque drawer
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持票人cheque holder
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1| VR v02m5 @ta?&Qf) b"P&+c 不记名支票cheque to bearer||bearer cheque
'bm:u A`C-sD> X2P``YFV{ NUu;tjt: 记名支票||认人支票cheque to order
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@>ZGL: 3k{c$x} 到期支票antedated cheque
x3;jWg~' ZvyjMLf ux&:Rw\ "7?t)FOo 未到期支票postdated cheque
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Ka @tQ2E}psP, 保付支票certified cheque
1t%<5O;R 6puVw-X &vkp?UH {9'hOi50 未获兑现支票,退票returned cheque
c85O_J 9C>ynH )(.%QSA\C ?N2X)Y@yi 横线支票crossed cheque
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I(q^ 776 nWw) 普通横线general crossing
tgfM:kzw 1{7_ `[ #!Ze\fOC FSVS4mtiX\ 特别横线special crossing
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Nwh N[]U%9[=2F o6/Rx#A 空白支票blank cheque
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Z3Gm 失效支票,过期支票stale cheque
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i $Llvp bl 普通支票open cheque
I=K[SY,]9 rEg+i@~ `M,Nd'5&| #,)PN @P 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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IF& PGo xdCs5ko 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
.r(^h/IF 2h5tBEOX.s )< l\jfx e v^;-@ddr 支票换现金||兑现to cash a cheque
l~ CZW*/ N*HH,m& k RQ~hRT6 QZ?O;K1|y 清理票款to clear a cheque
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"X Jm%mm SYK 保证兑现to certify a cheque
|x*{fXdMhr dEL3?-;' KU*`f{| <&KLo>B^ 填写支票数额to fill up a cheque
r+SEw ; jGJ.Pvc>i Jk%'mEGE omNpE_ 支票上划线to cross a cheque
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Y ^}>zYt 开发支票to make out a cheque
,I/2.Q})[ VjC*(6<Gj zoJ_=- *s ]Jja 签发支票,开立支票to draw a cheque||to issue a cheque
_E3U.mV .MzOLv f<'n5}{RO0 #,7eQaica 透支支票to overdraw a cheque
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.WW H&~5sEGa 背书支票to endorse a cheque
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F\o;t: pk;ff q@ lv=yz\ 请付票款||清付票款to pay a cheque||to honour a cheque
v<{wA`'R+ sM#!Xl; }DJ|9D^yf 14mXx}O 支票退票to dishonour a cheque
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8x*PSl ){+.8KI S`ax*` 拒付支票to refuse a cheque
|\i:LG1 ?SB[lbU x{=[w` \Oi5=, 拒付支票to stop payment of a cheque
XRClBTKF nYI/&B{p aQl?d<|+lk yjGGqz$ 提示要求付款to present for payment
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*See# 见票即付持票人payable to bearer
73&]En IyrZez I;`Ko_i 7JxE|G 支付指定人payable to order
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}K? 8O"x;3I9 f28gE7Y\a 已过期||无效out of date||stale
uAW*5 `[ 7$g*N6)Q XR{5]lKt_ @4G.(zW 请给出票人R/D||refer to drawer
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Dd' 7V9%)%=h| 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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z(] XD_P\z Y|hzF:ll 文字与数字不一致words and figures differ
1?/5A|?V4+ &,m'sQ btUUZ"q< ]%NO"HzF~ 支票
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jDYrU 时间已过account closed
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+da W _PM!>8` W+#}~2&Dv 7i-W*Mb: 更改处应加盖印章alterations require initials
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[oQ`HX1g 时间已过effects not cleared
;a!h.8UJPI "sX[p Ez7V>FN X ~|aeKtCs(. 停止付款payment stopped
'_TJ"lOZ NDs]}5# J9b?}-O) J[<D/WIH 支票毁损cheque mutilated
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G]8suF 1+16i=BF) &J5-'{U|0 汇款||寄钱to remit||to send money
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寄票供取款||支票支付to send a cheque for payment
!T#8N7J> I:uQB! 2;Y@3d:z Ovaj":L 寄款人a remitter
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L+v( g|GvJ)VX w]o:c(x@ &9RW9u " 收款人a remittee
/VhE<}OtH C]\^B6l< [T.(MbP K-"HcHuF 国外汇票foreign Bill
)"pxry4v7J q[y,J S,wj[;cv4 RF,=bOr19 国内汇票inland Bill
W[1f]w3 ~kSnXJv % L %1g = h<? /Krs 跟单汇票documentary bill
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}0Kqy; TY54e T 空头汇票accommodation bill
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KI0 原始汇票original bill
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改写||换新票据renewed bill
A&}nRP9 |4p<T!T ) v[Knp' >jrz;r 即期汇票sight bill||bill on demand
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.&Or4> bWC~Hv qy42Y/8' …days after date||…days after date…日后付款
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d4/`:?w …months after date||…months after date…月后付款
tXG4A$(2& TgQ|T57 3 R:7bex Ng_rb KXC# 见票后…日付款…days after sight||…days sight
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&Su d, & 1n"+~N^\ a`@<Z sR UTK.tg 见票后…月付款…months after sight||…months sight
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Jjg9 同组票据set of bills
6ImV5^l C_^R_ J,^pt Ql Z_OqXo= 单张汇票sola of exchange||sole of exchange
V Q,\O 3]kAb`9[K2 i:Z.;z$1 c9g \7L,Z 远期汇票usance bill||bill at usance
t1RwB23 RSWB!- d$?n6|4 pqQdr-aR= 长期汇票long bill
l~6 SR 1:{O RX[; WfjUJw5x"s RJ@e5A6_ 短期汇票short bill
^%*{:0' 0.Ol@fO TNPGw! :jKXKY+T 逾期汇票overdue bill
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宽限日期days of grace
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^B <T_Nlar^^ Y)j,(9 电汇telegraphic transfer (T.T)
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zRB bQN4ozSi 邮汇postal order||postal note (Am.)||post office order||money order
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H`QLm dBq,O%$oq K{w=qJBM \=G
Xe.}4d 本票promissory note (P/N)
kFa?q}47 cV!/ q}A3"$-F \7tvNa,C 押汇负责书||押汇保证书letter of hypothecation
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Ti $Q$d\Yvi B?YfOSF=5 &$z1Hz +l 副保||抵押品||付属担保物collateral security
6exlb: S| -{wC% AA& dZjz xo 'w+Av 担保书trust receipt||letter of indemnity
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(' |b;M5w? ];}|h|q/{} 98}vbl31j 承兑||认付acceptance
nT.2jk+ }]GK@nn7 \w_[tPz} gLxyRbVI 单张承兑general acceptance
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W ]:#$6D" ?'#;Y"RT +bd{W]={ 有条件承兑qualified acceptance
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qmyZbo|8& &E'>+6 附条件认付conditional acceptance
0|Ft0y`+ R]sjG< i R5soIR -Izg&u & 部分认付partial acceptance
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