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。
aO%FQ)BT 会计报表statement of account
K;y\&'E Gf\_WNrSE+ Rp*t"HSaAW ={'($t%|T 往来帐目account current
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%zJ JUFO.m^w 现在往来帐||存款额current accout
{Xd5e@:Js I+t38un% ,?6m"ov4( F`.7_D 销货帐account sales
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nFw %ko 8P *XOKH+_u 共同计算帐项joint account
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~X;M"U v6\2mc. ~[q:y|3b 未决帐项outstanding account
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ka@z7 eb@Lh! )\Q|}JV 贷方帐项credit account||creditor account
b.*4RL MToQ8qKs |qDfFGYf R} 9jgB 借方帐项debit account||debtor account
p|V1Gh< {OrE1WHB *AR<DXEL KocXSh U 应付帐||应付未付帐account payable
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89=JC[c RpP[ymMZJ F)kLlsp 应收帐||应收未收帐account receivable
"mDrJTWa \<x_96jt!\ xH#a|iT?( kGV`Q 新交易||新帐new account
+STzG/9# kQl cT"R _hL4@C fZ:rz;tM 未决帐||老帐old account
%P,^}h7 igj@{FN *js$r+4 @b\_696. 现金帐cash account
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aC? 59BHGvaF n12c075 S&]<;N_B 流水帐running account
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C3lf- 暂记帐||未定帐suspense account
Mv`L F 4qXRDsbCf V^/^OR4k UA4d|^ev 过期帐||延滞帐overdue account||pastdue account
i3&B%JiLX ^_h7!=W h]DECd{ M#=5u`h 杂项帐户sundry account
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00gd +Z~!n y&=19A# aa%&& 详细帐单||明细表detail account
$SGA60q KM(9&1/ ?[1qC=[Z< ~G:2iSi(# 呆帐bad account
f3>6:( z<vO# )^>XZ*eK !v4j`A;% 会计项目title of account
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4 Dzjt|U0ru9 v;}`?@G o"}&qA; 会计薄||帐薄account-book
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ZMMo6; 营业报告书||损益计算表account of budiness||business report
C"^hMsU8 ;zE5(3x 8u5
'g1M |}p}`Mb)a 借贷细帐||交验帐account rendered
h k!, }Wche/g` dGD^op,6g 46P6Bwobh 明细帐account stated
]F*a PV +=~%S)9F /`O]etr`d oSA*~ N: 与…银行开立一户头to open an account with
Q$h:[_v $7DcQ b9 K7xWE,y W
aGcoj 与…银行建立交易to keep account with
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0F e_~fJ 继续记帐to keep account
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w8GGm8^/ g;!@DVF$ 与…有交易to have an account with
s\C8t0C hUT^V( MYw8wwX0kJ :EmQ_?( ^ 作成会计帐||有往来帐项to make out an account with
d=Df.H+3 *fH_lG% xBRh!w :IVk_[s 清算||清理债务to make up an account
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gg Y%0d\{@a 清洁帐目||与…停止交易to close ones account with
%`?;V;{= )o9Q5Lq PwB g "\/^/vn? 结帐to close an account
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3$? 5`E`Kb+@ h^A3 0f_x hY=w|b=Y 清理未付款to ask an account||to demand an account
<wt$Gglk 2T@L{ ql k]Alp;hVd -!|WZ 结清差额to balance the account with
q1f=&kGX~ 1X::0;3 ,]Ro',A& ] dHB} 清算to settle an account||to liquidate an account||to square an account
v0Ai!# 1^L`)Up p"[O#*p ms}f>f= 审查帐目||监查帐目to audit an account
[Y$5zeA 2f|6z-Z !6zyJc@01 H\fcY p6 检查帐目to examine an account
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-!J2x8Ri ,M)k7t: 转入A的帐户to charge the amount to As account
F<Hqo>G L6:W'u^ mG831v? I#U>5"%\a 以计帐方式付款to pay on account
wfxOx$]zK 2yln7[a !TP6=ks g ?afX1Sg 代理某人||为某人on ones account||on account of one
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8!]: 为自己计算||独立帐目on ones own account
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PSTu /^ -<^jGrb ~ww?Emrw 由某人收益并负风险on ones account and risk||for ones account and risk
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B @X 5x8'K7/4. Yd'H+r5b 由某人负担for ones account||for account of one
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9o;JU of9q"h T8n-u b< 1~%o}+#- 按某人指示||列入某人帐户by order and for account of one
I4)Nb WQ +}Xr1fr{jw ZCm1+Y$ [2Iau1<@ 列入5月份帐目for May account
K~c^*;F /7bw: h; 9Z&?R++? YgCc|W3{ 编入某中帐项下to pass to the account of||to place to the account of
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p` Bi]D{m9 寄出清算书to send in an account||to send in render an account
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B4Q79gEh= Bwjg#1 E osl=[pm 支票薄cheque book
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支票陈票人cheque drawer
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b\?3--q q69H^E= 持票人cheque holder
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RcQ>eZHl 不记名支票cheque to bearer||bearer cheque
UR}kB&t l]H0g[ "%VbI P c<?[d!vI 记名支票||认人支票cheque to order
I~)cYl:|G d/S+(<g ]u+MTW; W<v_2iVu 到期支票antedated cheque
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xo@U 未到期支票postdated cheque
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] GB>aT-G7q 保付支票certified cheque
{b1UX9y &1_U1 }p=g*Zo*C; 3y ryeS 未获兑现支票,退票returned cheque
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AFn= D{cZxI D<t~e$ H 横线支票crossed cheque
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mA6 M;KA]fmc 9${Xer' T1W:>~T5# 普通横线general crossing
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M[^ 特别横线special crossing
-f?A h F~6#LT ;wR 'z$8 Z19m@vMsIP 空白支票blank cheque
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6):Xzx, j)by }} 失效支票,过期支票stale cheque
? gSSli[ -Wc~B3E| 7J|&U2}c rCBfD 普通支票open cheque
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) m!O;>D 26L~X[F ;Lo&}U3F,! 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
BAV>o|-K 5f^>b\8+ | j1q[c, KKEN'-3 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
tHh HrMxO !tXZ%BP.u ~e">_;k6 d-B7["z, 支票换现金||兑现to cash a cheque
q'G,!];qL V*RdDF7 s+Q;pRZW{ (K :]7 清理票款to clear a cheque
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z BFVAw 保证兑现to certify a cheque
XIAeCU v,OpTu:1 o>?*X(+le S~NM\[S 填写支票数额to fill up a cheque
.Cz %:%9 + G;LX'B ;%!B[+ut" c</1 支票上划线to cross a cheque
+fNvNbtA 8)yI<`q6 VDGCWg6z L]d-33.c!H 开发支票to make out a cheque
oVOm_N /6+NU^ -#s [F S M4m$\~zf 签发支票,开立支票to draw a cheque||to issue a cheque
\or G63T: x\\~SGd +jP~s 0;.<~;@h 透支支票to overdraw a cheque
bb-q O#E 8K"+,s(%R o)Z=m:t,lK v~|?3/{Q 背书支票to endorse a cheque
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g T a%vrt)Gx hBU\'.x %rkk>m 请付票款||清付票款to pay a cheque||to honour a cheque
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NbRn*nb/T nBItO~l d3;qsUh$yv 支票退票to dishonour a cheque
H1EDMhn/ MXD4|r( ,*I@ eH%RNtP` 拒付支票to refuse a cheque
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6j 拒付支票to stop payment of a cheque
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>$BW Gi2$B76< mLk(y* K(}AX+rIg 提示要求付款to present for payment
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bM,1 f/^ 9W ^xlid6 #/2$+x 见票即付持票人payable to bearer
I@#;nyAj" kgdT7 eLD|A=X? 5Por "&% 支付指定人payable to order
SQ*k =4*r Q]/Uq~m C Q Fm|-j \55VqGyxu9 已过期||无效out of date||stale
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s ^5GW$ +HT1 ct+dI j=?'4sF 请给出票人R/D||refer to drawer
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f `Z"Q^ :#~U<C@o pCh2SQ(Q> 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
X1{[}! (6l+lru[ }Ew hj>w eB>s=}| 文字与数字不一致words and figures differ
^O(=Vry YKmsQ(q`N 7{@l%jx][ uDw.|B2ui 支票
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s~I6SA&i 时间已过account closed
".^VI2T 8K(Z0 WY^W.1X @Jm7^;9/ 更改处应加盖印章alterations require initials
osARA3\Xt ;W>Cqg= .MQ^( hpTDxh'?$C css64WX^0c
;9o;r)9~ 时间已过effects not cleared
WQyLf;!Lz AfeCK1mC @ pG1WXbqW _Z5Mw+=19 停止付款payment stopped
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<B q9w~A-Oh`1 ^7zu<lX 支票毁损cheque mutilated
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VU,b> ;%tF58& T91moRv 汇款||寄钱to remit||to send money
3(C\.oRc W>-Et7&2 ,h"- F}Vr:~ 寄票供取款||支票支付to send a cheque for payment
zOg7raIa qC
F5~;7 T~QJO0 c'/l,k 寄款人a remitter
N?Lb rZ8`sIWQt p<=$
&* 4pw6bK,s2\ 收款人a remittee
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|;U cGjPxG; %p%%~ewmx F:x [ 国外汇票foreign Bill
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]C~gc k)EX(T\ 4apL4E"r 国内汇票inland Bill
jLg9H/w{ J:V?EE,\- ER,1(1]N I? ,>DHUX 跟单汇票documentary bill
lNSLs"x^ <&C]sb f^W;
A"+ P.gb1$7< 空头汇票accommodation bill
~"A+G4jl lg^Z*&( !47n[Zs 6gc>X%d `K 原始汇票original bill
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2mkg 改写||换新票据renewed bill
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即期汇票sight bill||bill on demand
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KCs[/] #ep`nf0x …days after date||…days after date…日后付款
;+ "+3 % >=!p ]q4rlT.i {.XEL …months after date||…months after date…月后付款
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见票后…日付款…days after sight||…days sight
a|X a3E GWfL 5 sX+~Q 0)gdB'9V_ 见票后…月付款…months after sight||…months sight
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p ,P46I m;,N)<~ ueUuJxq) 同组票据set of bills
w(L4A0K[ ^~etm j:v@pzTD 6e|*E`I 单张汇票sola of exchange||sole of exchange
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` c24dSNJg, $&n=$C&x 远期汇票usance bill||bill at usance
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#f Vh4X%b$TV lgk.CC 长期汇票long bill
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;>Ib^ov gDpVeBd[ 短期汇票short bill
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w|h 3ca (i/c ~UP[A'9jJ 逾期汇票overdue bill
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b (B 宽限日期days of grace
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o 8.O8No:'& W:pIPDx1=! #cI{Fe0h 电汇telegraphic transfer (T.T)
,s"^kFl S4_YT@VD% o6.^*%kM' &i6),{QN 邮汇postal order||postal note (Am.)||post office order||money order
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!\8K 本票promissory note (P/N)
#Lh;CSS 8}O lL,fP -lY6|79bF W{ q U 押汇负责书||押汇保证书letter of hypothecation
;,%fE2c I 5^!y *`5.|{<j{ Rl?_^dPx 副保||抵押品||付属担保物collateral security
c(xrP/yOwi 286jI7 T 'c9
]&B r@H /kD 担保书trust receipt||letter of indemnity
&]|?o_p3W #lL^?|M P@V0Mi), K0|FY=#2y 承兑||认付acceptance
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/g~A{ KQ% GIz x 单张承兑general acceptance
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dy%;W% 有条件承兑qualified acceptance
wd8l$*F* -b9\=U[ *v !9MU9[( rr],DGg+B] 附条件认付conditional acceptance
,~N/- 5 On9A U:\ Bu~]ey1 2*;~S44 部分认付partial acceptance
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