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。
,m3e?j@;r 会计报表statement of account
z+{,WHjo <Zb/ p=Q0!!_r |*5 =_vF 往来帐目account current
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)m!`} Jju#iwb ~uWOdm-"[ 现在往来帐||存款额current accout
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EX =T?}Nt 销货帐account sales
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J 共同计算帐项joint account
df}r% i ZUm?*.g\^ /^SAC%PD 6fo3:P*O 未决帐项outstanding account
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=t tC?=E#3V %8~Q!=*Iq 贷方帐项credit account||creditor account
ipnV$!z c,MOv7{x_ K7knK ;ea]$9 借方帐项debit account||debtor account
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,wj 应付帐||应付未付帐account payable
7"F*u : \uqjs+ !%+2Yifna jdZ~z#`(!: 应收帐||应收未收帐account receivable
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"vW4 <P[T!gST 新交易||新帐new account
e1(Q(3 ='ZRfb& v,-{Z1N%m : JzI>/ 未决帐||老帐old account
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6 z?/1Kj}xG 现金帐cash account
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v 流水帐running account
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2(O6 OMhef,,H =L%DX#8 暂记帐||未定帐suspense account
4a0:2 kIKa w\54j)rb CTt vyr #/"8F O%~p 过期帐||延滞帐overdue account||pastdue account
t"hYcnC e0@6Pd _{t9 x\= 9CA^B
2u 杂项帐户sundry account
/>¬$> !TZhQiorC 9I1tN B\J^=W+` 详细帐单||明细表detail account
yKYUsp ~!s-o|N_\ ;Op3?_ u p.Q>28r 呆帐bad account
rg0ma Fc~'TBf,,` D3|oOOoG kKD`rfyG\ 会计项目title of account
Cm$.<CV mRB .s#;s'>g A7(hw~+@ 会计薄||帐薄account-book
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Y\:W 营业报告书||损益计算表account of budiness||business report
uwRr LF F+ E|r6'i >=]'hyn]] QO"oEgB`+Z 借贷细帐||交验帐account rendered
[M.f-x: /R>nr" $P1O>x>LIL SyAvKd`g 明细帐account stated
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2o>)7^9|#< 与…银行开立一户头to open an account with
{]"]uT# I^oE4o nW;g28 Lh.`C7] 与…银行建立交易to keep account with
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n6 Wx, P2nft2/eu? 继续记帐to keep account
*3T|M@Y h3T9"w[ Cy*|&=>j 9-]i.y 与…有交易to have an account with
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#Rg|BfV- 作成会计帐||有往来帐项to make out an account with
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%,hV[[ @. DJP2IP 清算||清理债务to make up an account
54rkC/B> wvrrMGU)a Y?ez9o:/# C&++VRnm 清洁帐目||与…停止交易to close ones account with
Me6+~"am/ ?<6CFH] XQ4G) *>VVt8*Et 结帐to close an account
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清理未付款to ask an account||to demand an account
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3c+ _-5,zPR 0oEOre3^% ~tOAT;g}q 结清差额to balance the account with
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uv> [o*7FEM|< y>*xVK{D p$ bnK] 清算to settle an account||to liquidate an account||to square an account
erVO|<%=R (%O@r!{ F#|:`$t "bDs2E+W 审查帐目||监查帐目to audit an account
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xv8gC:6 v=('{/^~> 9o>8o ={hX}"*D 检查帐目to examine an account
Agrp(i"\@ n ]dL?BJ sl2@umR7%( $ "Bh]- 转入A的帐户to charge the amount to As account
7OjR._@ ~q&pF"va8 !ZU2{ ^( Rvk 以计帐方式付款to pay on account
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d0NT@ b,KcBQ. nNXgW OM{WI27 代理某人||为某人on ones account||on account of one
Qv-@Zt!8 #[#KL/i)$ fr!Pj(Q1 ?'"X"@r5 为自己计算||独立帐目on ones own account
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X6QRt? #lU9yv GU Q{r!S uytE^ 由某人收益并负风险on ones account and risk||for ones account and risk
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j k? Xc fL]Pztsk+ I7^zU3]Ul 由某人负担for ones account||for account of one
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U 按某人指示||列入某人帐户by order and for account of one
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- 列入5月份帐目for May account
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#Eva e*j. 编入某中帐项下to pass to the account of||to place to the account of
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il3h, ](F#`zUQ upvS|KUil _20#2i& 寄出清算书to send in an account||to send in render an account
Lr`1TH, rWh6RYd<T J9T3nTfL }KhjlPhx 支票薄cheque book
gT/@dVV OCy0#aPRS XhsTT2B %&
_V0R\k 支票陈票人cheque drawer
eiJ2NwR\w -YD+(c`l L#)(H^[ ^t7x84jhL 持票人cheque holder
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9F8v PR|R`.QSs 不记名支票cheque to bearer||bearer cheque
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Rg%0) 记名支票||认人支票cheque to order
=uDgzdDyE 0q\7C[R_ c#N<"cy> HG'{J ^t 到期支票antedated cheque
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!A, w;v7_ 未到期支票postdated cheque
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!qrNa6 F_uY{bg d3^OEwe ;V<iL? 保付支票certified cheque
\Ep0J $ #o [Pe#kzLX `MP|Ovns:H *Ywpz^2?: 未获兑现支票,退票returned cheque
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)rLMIk vILy>QS) ^[Cv26 横线支票crossed cheque
j'i0*"x W(fr<<hL J/);"bg_O JN6-Z2 普通横线general crossing
FI8Oz, 0tk#Gs[ x( mE<UQN YGc^h(d 特别横线special crossing
QH]M pS 4&w8s dMx4ykrR N?dvuB 空白支票blank cheque
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m S'~o,`xy !2:3MbtR R6 XuA(5 失效支票,过期支票stale cheque
mYB`)M*Y f^e6<5gdf 4(?G6y) h x6;YV 普通支票open cheque
zT~B6 weMww,: ^[ W&:[r/8wA 0%s|Zbo!> 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
pO<-., 0e["]Tlnm wxLXh6|6%_ +)nT|w45 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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LlA&I" 支票换现金||兑现to cash a cheque
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@tV2 F="z]C;u .V6-(d 清理票款to clear a cheque
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. 保证兑现to certify a cheque
`29TY&p+" \o3"~\|6C +V v+K(lh$ ,$r2gr!_G 填写支票数额to fill up a cheque
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ml 支票上划线to cross a cheque
IN^9uL]B \9)[#Ld D_|B2gdZY 71B3a 开发支票to make out a cheque
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-f 签发支票,开立支票to draw a cheque||to issue a cheque
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?-qfp,:0 透支支票to overdraw a cheque
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M7}&~ 背书支票to endorse a cheque
6i@ub%qq vW.%[] UFZ"C, si/er"&o 请付票款||清付票款to pay a cheque||to honour a cheque
eFQQW`J 9rj('F&1 p?rK`$U+J Y4~vC[$x' 支票退票to dishonour a cheque
O OlTrLL $fArk36O# @vH2Vydu jOv"< 拒付支票to refuse a cheque
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V lC9S\s 拒付支票to stop payment of a cheque
N2~$rpU3 oW'POAr `!c,y~r[ o<4D=.g7D 提示要求付款to present for payment
7u%a/ < Gj6. Iv ;e;\q;GP vnsSy 33K 见票即付持票人payable to bearer
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PKtU:Eg {vfq CM 9P"- 支付指定人payable to order
fcAIg(vW 8$ DwpJ .w'vD/q; 1)U}i ^ 已过期||无效out of date||stale
?iln<%G atnQC u( 9X X(GV6mJ4 请给出票人R/D||refer to drawer
]bfqcmh< Qq0O0U {,f[r*{Y *-z4 <LAa 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
$r"A@69^RS 9--dRTG *]!l%Uf% uu3M{*} 文字与数字不一致words and figures differ
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[A:D )VY10R)$ 5+FLSk 支票
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G7Ny"{Z 时间已过account closed
<3Fz>}V32 YKq0f=Ij h2&y<Eg > HXP;0B%4 更改处应加盖印章alterations require initials
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)2 时间已过effects not cleared
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^U <{ #<5 8 停止付款payment stopped
vrO%XvXW +I.v!P!^ >Qk97we'9 . =R=cA7 支票毁损cheque mutilated
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JilKZQmk h/9Sg*k /1N)d?Pcl 汇款||寄钱to remit||to send money
hOn (-'PD_| fU`T\ bQpoXs0w; 寄票供取款||支票支付to send a cheque for payment
CwB] )QV? 'F<Sf:?.p `=v@i9cTZ No~6s.H 寄款人a remitter
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b8e*Pv/ )Kr(Y.w v<`$bvv? U#$:\fT 国外汇票foreign Bill
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65t[vi*C rSbQ}O4V s1v{~xP 国内汇票inland Bill
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|B 跟单汇票documentary bill
2t.fD@ s7AI:Zv .GtINhz* 8db6(Q~P 空头汇票accommodation bill
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qOL bf{Ep=- $*wu~ 原始汇票original bill
a3*.,%d vDWr|M%``l OY$7`8M[ [10$a(g\x 改写||换新票据renewed bill
2Sv>C `FMU 1ME|G"$ ; mJ/^BT] :
E}6S 即期汇票sight bill||bill on demand
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5p ;A`IYRzt n2H&t>N …days after date||…days after date…日后付款
;%M2x5 xMLrLXy 3KR2TcT#{ PZ~`O …months after date||…months after date…月后付款
tP -5 01'y^`\xQ -<H ri5 rE9Ta8j6 见票后…日付款…days after sight||…days sight
-i2D#i' se}pdL} l A 0-?k ~>lOl/n 5 见票后…月付款…months after sight||…months sight
V,`!rJ oA5<[&~< Jx)~kK j'#)~>b 同组票据set of bills
eUi> Mp "tEj`eR 02;f2;I B!$V\Gs 单张汇票sola of exchange||sole of exchange
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a8 i/l!Cr2 远期汇票usance bill||bill at usance
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oSpi{ $x 长期汇票long bill
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$K5ni {M; 9[6G8;<D& \65vfE~ O 短期汇票short bill
3U :YA&K( V.O<|tl. N[- %0 3'|Uqf8 逾期汇票overdue bill
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(+h)#![ 宽限日期days of grace
U^vUdM" *93l${' 3sd{AkD^ m^W*[^p 电汇telegraphic transfer (T.T)
d m/-} &;SwLDF"1 n23%[#,r FN{H\W1cf 邮汇postal order||postal note (Am.)||post office order||money order
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-K nsM>% +o 本票promissory note (P/N)
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Ie=wf~D` DctX9U( c+)36/; X Y3 Pz00x 押汇负责书||押汇保证书letter of hypothecation
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* j\i;'t}8g 副保||抵押品||付属担保物collateral security
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ONt?~v 担保书trust receipt||letter of indemnity
DjevX7Q Qd&d\w/ rw40<SS"Z wI1M0@}PV 承兑||认付acceptance
&V ^ [N0/"> c >S-N|uR6 IL8'{<lM 单张承兑general acceptance
8o%<.] F1{?]>G &UJTy' :JTRRv 有条件承兑qualified acceptance
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_\F\ LXTipWKz e$p1Th*|]4 附条件认付conditional acceptance
!DY2{Wb luG023' /:*R -VdF )Bm^aMVl3 部分认付partial acceptance
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