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。
^Es)?>eah 会计报表statement of account
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j 往来帐目account current
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JlGD.!` A8(PI)Ic. svjFy/T(lL 现在往来帐||存款额current accout
lS-i9U/,> lD#1"$Coz yP]W\W' ^WPV 销货帐account sales
me^Gk/`Em K#< Wt5 4!%LD(jB`B <yO9j 共同计算帐项joint account
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T gdNp2b Jo+C!kc 3h4"Rv=, 未决帐项outstanding account
'p]qN;`'O$ )pa|uH+N *3($s_r> j=>Gfo 贷方帐项credit account||creditor account
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eyx 借方帐项debit account||debtor account
x:lf=DlA ~J:lCu /*HSAjv {z_pL^S'52 应付帐||应付未付帐account payable
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i Q3Lqj2r Av]N.HB$ 应收帐||应收未收帐account receivable
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Z,WY 1bs95Fh9Q 新交易||新帐new account
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5L#M7E 未决帐||老帐old account
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bU 7IH{5o\e u\?u}t v 现金帐cash account
D40VJ3TUc uGWk(qn m#'9)%t!J `<G+N 流水帐running account
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Qkk R8*4E0\br $hh=-#J8 暂记帐||未定帐suspense account
GssoT<Y)Z i%w'Cs0y h,G$e|[? :+$_(*Z 过期帐||延滞帐overdue account||pastdue account
n\U6oJN |lY8u~% '?t{-z, +.St"f/1 杂项帐户sundry account
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#/$ 详细帐单||明细表detail account
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\/p q 9^r2OO 3kg+*]tLx d[de5Xra 呆帐bad account
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xS'j1 会计项目title of account
?jnEHn ;H.r6 EIAT*l :NW 'WoX-y 会计薄||帐薄account-book
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4 ZN^Q!v '|.u*M,b r38CPdE;} 营业报告书||损益计算表account of budiness||business report
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m h#>67gJV }Na*jr0y9{ 借贷细帐||交验帐account rendered
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_ 明细帐account stated
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P)nC 与…银行开立一户头to open an account with
SU^/qF%8 <W1!n$V ] <K~#@.^` 4YJs4CB 与…银行建立交易to keep account with
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mGX;JOjZ Vs(;al' 继续记帐to keep account
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S 与…有交易to have an account with
:98Pe6 8K$:9+OY CUoMB r $W)FpN;CW/ 作成会计帐||有往来帐项to make out an account with
^I^k4iw4 +r ' ?tBEB5 }'3V(;9 清算||清理债务to make up an account
nHhg#wR b]Jh0B~Y Yq.Omr! v{I:Wxe 清洁帐目||与…停止交易to close ones account with
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0!j ;fn mu(S9 Z#0z #M` 结帐to close an account
1}N5WBp 2'++G[z mZORV3bN #3.\}d) 清理未付款to ask an account||to demand an account
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& 结清差额to balance the account with
H|Eu,eq-E >_R5Li V&gUxS]* "jy'Dpy0m 清算to settle an account||to liquidate an account||to square an account
Qf"gH<vT HYtkSsXLN 4bmpMF- >kd2GZe^_J 审查帐目||监查帐目to audit an account
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S\Q/ "Y 检查帐目to examine an account
o zv><e# b-wFnMXk+ {&3n{XrF( w+Ag!O}.L 转入A的帐户to charge the amount to As account
Z_S~#[\7^] l("_JI &a O3N =3sBWDB[ 以计帐方式付款to pay on account
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;EbL -\LB>\;qn Mk7#qiPo fAJQ8nb{@] 代理某人||为某人on ones account||on account of one
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AWeS ^;N+"oq!y *V>Iv/( 为自己计算||独立帐目on ones own account
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pBpYtG gVk_<;s 由某人收益并负风险on ones account and risk||for ones account and risk
;g*ab |nB2X;K5~ Wl}d6ZTm @2]_jW 由某人负担for ones account||for account of one
&+u$96 7\eN8+ ?~;G)5 CpO!xj+ 按某人指示||列入某人帐户by order and for account of one
]V?\Qv/.= rk{DrbRx 2BEF8o]Np 4$@)yZ 列入5月份帐目for May account
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B$sB1M0q 编入某中帐项下to pass to the account of||to place to the account of
ZEp UHdin _da>=^hFJ $s$z"< A2!7a}*1( 寄出清算书to send in an account||to send in render an account
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5w( z`]'~ 支票薄cheque book
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@tVfn} TdlF~ca| s9?klJg ~bhesWk8! 支票陈票人cheque drawer
d\+smED wz<YflF ojni+} >_ ?>LsIPa 持票人cheque holder
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B`XWp Tn8Z2iC 不记名支票cheque to bearer||bearer cheque
iZyhj%# !inonR =rFgOdj "z8L}IC!e5 记名支票||认人支票cheque to order
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0 到期支票antedated cheque
18jI6$DY P33x/#VVE eYLeytF]Uy ^&>(_I\w.6 未到期支票postdated cheque
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QK)"-y}"g OQIQ 保付支票certified cheque
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so 未获兑现支票,退票returned cheque
^N KB t:X\`.W apPn>\O C(qqGK{ 横线支票crossed cheque
qc;9{$?xV rf?Q# KM\W Nz %{T _1S^A0ft 普通横线general crossing
Ju4={^# L?T%;VdG'> H48`z'o ZbD_AP 特别横线special crossing
ve;#o< `],'fT|,S q'{LTg0kk hY XH9: 空白支票blank cheque
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pVbgjJI B/u0^! 失效支票,过期支票stale cheque
_PUgK\ hDTiXc s=9gp$9m 9un* 1% 普通支票open cheque
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P A82Bn|J 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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| 0]%0wbY1 @y?<Kv}s 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
}+ ";W) R p(dJf&D wn2+4> |~p m!{Xu y 支票换现金||兑现to cash a cheque
Hg$t,\j FaS}$-0 p!5=1$ 5=]q+&y\H 清理票款to clear a cheque
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|lm'Hf y\Su!?4! 保证兑现to certify a cheque
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$O@ &-^|n*=g6 填写支票数额to fill up a cheque
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fp!YF v[4A_WjT Zqwxi1 支票上划线to cross a cheque
.<uxZ ::bK{yZm Hjl{M>z 8/ lv, m# 开发支票to make out a cheque
9gFb=&1k ukM11LD5x 5cLq6[uO Y JzKE7%CO 签发支票,开立支票to draw a cheque||to issue a cheque
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@. `R:p-"'b 透支支票to overdraw a cheque
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^)r }py6H[ q:2V w`g' cTpmklq 背书支票to endorse a cheque
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,( UG)J4ZX 请付票款||清付票款to pay a cheque||to honour a cheque
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mI\ 支票退票to dishonour a cheque
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D 拒付支票to refuse a cheque
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H1+qN=]` E+XpgR5 > Y7nq\ 8S;]]*cD~ 拒付支票to stop payment of a cheque
~pM\]OC FFE IsB"9 SCbN(OBN! w[g(8#* 提示要求付款to present for payment
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: 见票即付持票人payable to bearer
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LOTl. j1{@? 4=]CA O=O 6k?,'&z|~ 支付指定人payable to order
Bvbv~7g( _Ju@<V$ Q_p!;3 <sXmk{ 已过期||无效out of date||stale
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OC0dAxq 请给出票人R/D||refer to drawer
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R`5 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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SKj 1Ql\aO) 文字与数字不一致words and figures differ
}%j@%Ep[ B~p` 3rC 3hzI6otKS jY.iQBhjEB 支票
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时间已过account closed
~N</;{}fL4 )ESF)aKMiz WU}?8\?U% OG\TrW-ug 更改处应加盖印章alterations require initials
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H^Th]-Zl 时间已过effects not cleared
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u&Ze$z 停止付款payment stopped
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3`9H <OG rC .k} &_Py{Cv@Dw 支票毁损cheque mutilated
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5w: *W()|-[V3 ;F)gr 汇款||寄钱to remit||to send money
v634{:'e vRm.#+Td \Y[ ,3^gB,ka 寄票供取款||支票支付to send a cheque for payment
{3RY4HVT? ?A|8J5EV ZVo%ssVt )wU.|9o]M 寄款人a remitter
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A18 ~.4-\M6[ %j],6wW5J 收款人a remittee
LqnN5l@_B cnm&oC 6 b-}nv`9C |1d;0*HIgX 国外汇票foreign Bill
U1?*vwfKZ VV/6~jy0 m&)5QX K9v@L6pY= 国内汇票inland Bill
%U]_1"d,<\ =$`xis\ odxsF(Q0p qx0RCP /s 跟单汇票documentary bill
FYIzMp.4 # 4E@y<l$ >sAZT:&gv [n/'JeG5 空头汇票accommodation bill
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az =ogzq.+| fuM+{1}/E %GUu{n<6 原始汇票original bill
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:PU :O:Rfmr~ 改写||换新票据renewed bill
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{W S4]}/Imn) 即期汇票sight bill||bill on demand
6Q]c]cCu +RexQE HA%%WSuf mG[S"?C …days after date||…days after date…日后付款
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TN2'z T.kmoLlH …months after date||…months after date…月后付款
=PXQX(_ et";*EZJX '| Enc"U 8U!; 见票后…日付款…days after sight||…days sight
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}`c:u~j <b!ieK?\F3 `{fqnNJE 见票后…月付款…months after sight||…months sight
$M\|zUQu. P+pL2 BA IWeQMwg ;+]9KIa_Pq 同组票据set of bills
7sECbbJT fII;t-(x d=%:rLm$ @xR7>-$0p 单张汇票sola of exchange||sole of exchange
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c6r y'?|#%D SdhdXVZ 远期汇票usance bill||bill at usance
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p .+3= H@8h 长期汇票long bill
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.z 短期汇票short bill
Izq]nR Mw!?2G[| -jsNAQ a,o)i8G9R< 逾期汇票overdue bill
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w8;k V^aX^ ; 宽限日期days of grace
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0W jI@0jxF ]Po9a4w# 电汇telegraphic transfer (T.T)
TkhbnO g6 ]c{Zh?0 *leQd^47 5;{d*L 邮汇postal order||postal note (Am.)||post office order||money order
,Iq+ v ,c"_X8Fkx$ B`OggdE xB:,l'\G 本票promissory note (P/N)
Hno@ }xTTz,Oj$ flTK *v3/8enf 押汇负责书||押汇保证书letter of hypothecation
P\;lH"9 F7J-@T< LNml[" (8o~ XL 副保||抵押品||付属担保物collateral security
CYrVP%xRA `L`*jA+_ 9 m&"x/k %Rv&VF
g 担保书trust receipt||letter of indemnity
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]yfux` $K^"a 承兑||认付acceptance
~PaD _W#xP #*q`/O5n fI[tU(x x3>K{ 单张承兑general acceptance
r=4'6! o%h"gbvMY! ])}{GW :FwXoJc_+5 有条件承兑qualified acceptance
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