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。
UKf0cU 会计报表statement of account
N683!wNX #)( D_* M(<.f}yZQ AP(%m'; 往来帐目account current
h2vD*W ^q/_D%]C A(wuRXnVWK +P;&/z8i*g 现在往来帐||存款额current accout
bw OG|\ $J]o\~Z J zE]h]$oi U$j?2|v-x 销货帐account sales
Uw->5 r*t\F&D n!%'%%o2v )"f*Mp 共同计算帐项joint account
'))=y@M $WG< $
1v'CT q 1+{MPJ 未决帐项outstanding account
\Wf1b8FW @tPptB "[\),7&03 6_O3/ 贷方帐项credit account||creditor account
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yB 7oZtbBs]M 'SnB7Y Vi<F@ji 借方帐项debit account||debtor account
4i(?5p>f y/!jC]!+c =J^FV_1rJ ;7N~d TBQ 应付帐||应付未付帐account payable
CG[04y +cC$4t0$^A S/x C
X! Y%@a~| 应收帐||应收未收帐account receivable
aYcc2N%C &v<Am%!N 8U7X/L
aui3Mq#f 新交易||新帐new account
3}2a3) )jed@? 5DnX8t+d Bngvm9k3 未决帐||老帐old account
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m'20U *&~wl(+O= Hjc *WTu =x}p>#o,J 现金帐cash account
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'=#Hw = K3NKPUI Jn)DZv8? 流水帐running account
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o :x36Z4: d^^EfWU _4~q&?}V 暂记帐||未定帐suspense account
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6esO T {zz3@2? 过期帐||延滞帐overdue account||pastdue account
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AV HR$;QHl~F Y@Ti2bI`v 杂项帐户sundry account
"wj-Qgz ]%Z7wF</ .0iHI3i^ ;B6m;[M+ 详细帐单||明细表detail account
Eg 8rgiU 'uU{.bq Gey j`t =SLCG. 呆帐bad account
RzN9pAe 5nv1%48Ri A,]%*kg2 ]c\d][R N 会计项目title of account
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GYwLk W^N|+$g>H 会计薄||帐薄account-book
#Iwxt3K i'`[dwfS /'Q2TLy= X^9eCj;c 营业报告书||损益计算表account of budiness||business report
M*7:-Tb]C eD?f|bif ~dlpoT 1 JB
~G7 借贷细帐||交验帐account rendered
%3mh'Z -[f $W
0O x5 ?>y{6D 3jDAj!_ea 明细帐account stated
2^4OaHY88 ! ,&{1p #0'%51Jcl .l +yK-BZ 与…银行开立一户头to open an account with
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B'C [ %6(1$Ih 与…银行建立交易to keep account with
)Rr0f 8 8KHT"uc'*J f&NXWo/ ?yy,3: 继续记帐to keep account
#MAXH7[ c[X:vDUX V3c7F4\ v]X*(e 与…有交易to have an account with
oJe`]_XZ 9N V.<&~ <Xl/U^B VQl(5
\6O 作成会计帐||有往来帐项to make out an account with
h@%a+ 6b? .T\_4C osZ]R Q%n$IQr4gM 清算||清理债务to make up an account
'e:(61_ 3V%ts7: a V?&P).5) }) Zcw1g 清洁帐目||与…停止交易to close ones account with
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k jchq\q)_z M3Oqto<8" 结帐to close an account
e"&QQ-q _kT{W] {.o@XP,. VCQo3k5
{ 清理未付款to ask an account||to demand an account
w:07_`cH= B/Z-Cpz] ]8CgHT[^7 j9~lf 结清差额to balance the account with
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S.g 清算to settle an account||to liquidate an account||to square an account
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2 9nSfFGu fi [4F 审查帐目||监查帐目to audit an account
_)[UartKx #*X\pjZ UX%J?;g D|$Fw5!^k6 检查帐目to examine an account
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r$E:kr ;@xlrj+ 转入A的帐户to charge the amount to As account
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8 uR6 `@F n&3}F? 以计帐方式付款to pay on account
EO%"[k iTVZo?lVo ^.PCQ~Ql 9qUkw&}H 代理某人||为某人on ones account||on account of one
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U `IT]ZAem`/ 5GbC}y> 为自己计算||独立帐目on ones own account
hlmeT9v{ |enb5b78 sO{TGk]* \P7<q,OGS 由某人收益并负风险on ones account and risk||for ones account and risk
3,- [lG@o us+z8Mz Bk[C=< X
FG^lh 由某人负担for ones account||for account of one
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Z)Gb~G +QNsI2t;r et?FX K"y 按某人指示||列入某人帐户by order and for account of one
Whe-()pG{ aK/fZ$Qc &f2:aT) i` Q&5KL 列入5月份帐目for May account
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x7iEbRs zd/kr pQ>|dH+. *wx95?H0Z 编入某中帐项下to pass to the account of||to place to the account of
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1D_&n@ 寄出清算书to send in an account||to send in render an account
sNM ]bei `aTw!QBfG :w+vi7l$ kc(m.k!|f\ 支票薄cheque book
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( '$), i>6gJ 支票陈票人cheque drawer
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iU /l_u $" [>t;P, p6V#!5Q 持票人cheque holder
fv k(eWB k||dX(gl ) J.xQ}g *V 4%&&{ 不记名支票cheque to bearer||bearer cheque
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k7> 'v9M`` 记名支票||认人支票cheque to order
U8J9 #+: v>j,8E ,H%[R+) C+g}+ 到期支票antedated cheque
6~Dyr82"B ` Nf #:By/9}- A*~G[KC3( 未到期支票postdated cheque
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Oe 3n)$\aBE ;
0Q" [[J 保付支票certified cheque
k1oJ<$Q NU3T
XO L""ZI5J{F9 OTE,OCB[ 未获兑现支票,退票returned cheque
0KTO)K rZ|p{ym oyr b.lu/ L9N}lH 横线支票crossed cheque
')0@J` #4./>}G 3UaW+@ }X?#"JFX? 普通横线general crossing
}dpTR9j= wU>Fz* }Nd1'BVf "w%:5~u9 特别横线special crossing
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9)TMVO [^s;Ggi9 !Ve0 :$ r7oFG!.? 空白支票blank cheque
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; wT_ oKsArZG Y!_{:2H8p 4>i\r 失效支票,过期支票stale cheque
Sc/l.]k+ 0FtwDM)) ZnRT$
l O "+T`{$Z=C 普通支票open cheque
|T@SlNi] ]"b:IWPeI C1e@{> `-.2Z
0 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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PcJhz nH&z4-1Y? [K$5Rm5 ij;NM:|Sd 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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PQQU~^ 支票换现金||兑现to cash a cheque
oe] *Q cI'n[G :>JfBJ]| wpuK?fP 清理票款to clear a cheque
3 a.!9R> zmGHI!tP 4pf@.ra, JR#4{P@A 保证兑现to certify a cheque
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5R9<A^ 填写支票数额to fill up a cheque
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E\zjT!#\ I51]+gEN ;W|NG3_y 支票上划线to cross a cheque
cJaA*sg e|!' eZAMV/]jH 38p"lT 开发支票to make out a cheque
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^IL*O zP%s] >hH Z8ea)_{# 签发支票,开立支票to draw a cheque||to issue a cheque
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Rtz~:v% &&9|;0< &Y?t 透支支票to overdraw a cheque
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QU) s{Qae=$Q [oVM9Q 背书支票to endorse a cheque
1#6emMV.` P.XT1)qo* uL^; i"" XLt/$Caf 请付票款||清付票款to pay a cheque||to honour a cheque
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U" GNMOHqg4 O|,9EOrP 支票退票to dishonour a cheque
'G l~P><e W+!UVUpW 5OI.Ka g~y0,0'j1\ 拒付支票to refuse a cheque
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8xO 49Jnp>h )~wKRyQff 拒付支票to stop payment of a cheque
#j~FlY5 aNEah L T$U
z ]##aAh-P4& 提示要求付款to present for payment
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i qX-ptsQ nUP, Yd 见票即付持票人payable to bearer
.@,t}:lD =4eJ@EVM (L*GU 7m; adP :{j 支付指定人payable to order
T06(Q[) 'NlhLu BS##nS-[ _eiqs 已过期||无效out of date||stale
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~v$ bNu V+"%BrM JLE&nbKS ;bB#Pg 请给出票人R/D||refer to drawer
%42a>piev 8<C*D".T$ c9-$^yno !#)t<9]fv 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
+=8wZ] >4X2uNbZS }:IIk-JoC RJW
O h 文字与数字不一致words and figures differ
,~d0R4) 4]U=Y>\Sr t`H1]`c? ;98&5X\u< 支票
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$v@$C4 时间已过account closed
" !EnQB= @-)?uYw:r ;Sivu-% q~R8<G%YK 更改处应加盖印章alterations require initials
_&/`-"3y src9EeiV AabQ)23R2 e-ta 7R4 {}YA7M:L
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7by|G( 时间已过effects not cleared
Qfn:5B]tI f(|k0$EIu +06{5-, wSjDa.?' 停止付款payment stopped
e3 v^j$ :8)Jnh\5 .]vb\NBK7 {6ZSf[Y6B 支票毁损cheque mutilated
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4 汇款||寄钱to remit||to send money
'."_TEIF dS6 $ i&:SWH=
NuQ!huh 寄票供取款||支票支付to send a cheque for payment
<_xG)vwh. 0/)2RmF q2EDrZ d0 )725Ia 寄款人a remitter
x2B8G;6u sv=U^xI 0 %~~IT}U ;A,X,f 收款人a remittee
fmuh9Z u}nS dZC lJdBUoO D -tRy~} 国外汇票foreign Bill
a dqS.xs ]:gW+6w"C AmF[#)90P AO7[SHDZ 国内汇票inland Bill
^`kwSC |HmY`w6*z Q6HJ+H-Ub Jo {:]: 跟单汇票documentary bill
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L B.; qvuM~ 9A"s7iJ) 空头汇票accommodation bill
v.(dOIrX C<D$Y,[w $+Ze"E h+W$\T) 原始汇票original bill
3>h2W WLl8oE<X BY~Tc5 G(7%*@SX 改写||换新票据renewed bill
M(a%Qk?]/ p*b_"aF 1 6B?jc/V.R }:2##<"\t 即期汇票sight bill||bill on demand
g!XC5*} q!c=f!U?\l Jc#D4e1# T01Iu …days after date||…days after date…日后付款
LI%dJ*-V |6Q5bV e`n ZiM> mXz*Gi …months after date||…months after date…月后付款
M.Yp'Av .P1WY D6L+
mTN M8~3 0L 见票后…日付款…days after sight||…days sight
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dJz?0 见票后…月付款…months after sight||…months sight
Rge>20uTl$ iAz0 A H7Q$k4\l ~2Wus8X- 同组票据set of bills
IAQ<|3Q p}QDX*/sSu <iky
~iE m#'eDO: 单张汇票sola of exchange||sole of exchange
Y!L-5|G TLsF c^X blQ&QQL }<^mUG 远期汇票usance bill||bill at usance
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q,S 8{ZTHY- xE8?%N U *\XOQWrF 长期汇票long bill
$E@n;0P #+ch 4:/V|E\D 67(s\ 短期汇票short bill
NF&Sv 1'o[9-
C][$0 0OM^,5%8 逾期汇票overdue bill
WK6,K92 WAxNQfEe UDJjw 2p&$bft 宽限日期days of grace
#%[;vK K;6#v% Onq^|r's& uA#K59E+ 电汇telegraphic transfer (T.T)
a<&K^M& {d.z/Buu tY;<S}[@7w
P\MDD@ 邮汇postal order||postal note (Am.)||post office order||money order
Pg8.RvmQ &\9%;k o4" [{LyT 1O`V_d) 本票promissory note (P/N)
v7"VH90`! /Z6lnm7wJ <W#G)c0 _|u}^MLO 押汇负责书||押汇保证书letter of hypothecation
`TPIc K80f_iT5 bW=q G qj;i03 +@ 副保||抵押品||付属担保物collateral security
WJD2(el c0zcR)=mL _-C/sp^ xfeE D^? 担保书trust receipt||letter of indemnity
J:Fq i p |aP`hVm fM ID}S 684& H8 承兑||认付acceptance
Q#3}AO \1Y|$:T/ 3`&FXgo v;\cM/&5 单张承兑general acceptance
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b b#?sx"z zwV!6xG d` ttWWPw 有条件承兑qualified acceptance
$Y7VA nook/ 7] th73eC' 7<)H?;~; 附条件认付conditional acceptance
)vO"S #r #[&b LL
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}]9 部分认付partial acceptance
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