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。
M.qv'zV`xG 会计报表statement of account
h{\S '8 yZoJD{'?Sw 9zx
9t i;qij[W. z 往来帐目account current
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MV1$ w4Hq|N1-Y &+hk5?c / 现在往来帐||存款额current accout
1jBIi 2*gB ~Jn4 %ib7)8Ki0 HHgv,bC! 销货帐account sales
5L7nEia' M djxTr^ muK.x7zyl Ed_Fx' 共同计算帐项joint account
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@x[A^ 未决帐项outstanding account
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eFdu 贷方帐项credit account||creditor account
oxnI/Z "8a ?KQ ?-0, x|ul 96; gzG@1! 借方帐项debit account||debtor account
r1=j$G Be\@n xV[ ;V f{3 p*1B*R 应付帐||应付未付帐account payable
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qf@P9M @1bl<27 BT3yrq9 应收帐||应收未收帐account receivable
+RiI5.$=Z qq?o^_^4 E*,nKJu'r [P }mDX 新交易||新帐new account
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=%eg] OP=-fX|*Q M*Q}^<E* a>d`g 未决帐||老帐old account
GZuWAa jlqSw4_ zyP/'X_~: 1IT(5Mleb 现金帐cash account
AG;KXL[V g2M1zRm; 7>0/$i#'Vl i]@k'2N 流水帐running account
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P)Oe?z;G? ug"4P.wI Oc.8d< 暂记帐||未定帐suspense account
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T&lkS 2\#$::B9 .*W7Z8!e 过期帐||延滞帐overdue account||pastdue account
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v$)Z~ 0pH$MkQ XJwgh y?( ;nAx@_ab^ 杂项帐户sundry account
7A$mZPKh \F+".X#jh 4 +p1` ~RBa&Y=Mb 详细帐单||明细表detail account
+9yMtR &5B/>ag1! Tfv@oPu [a~@6*= 呆帐bad account
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V 会计项目title of account
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BD O CCC' k Pj BBXI1i 会计薄||帐薄account-book
a^[s[j#^, M[-/ &;`f@ I1K %n'D g]BA/Dw 营业报告书||损益计算表account of budiness||business report
yB{1&S5C _c:th{* 1r*@1y<0" $j@P8<M7 借贷细帐||交验帐account rendered
;l < amB hD, |CQ WZTv Mdp'u$^! 明细帐account stated
]'hel#L;l 4&:|h 1 -?IF'5z V;Ln|._/t 与…银行开立一户头to open an account with
zh(=kS` /,$V/q+ :ee vc7 D})12qB;u9 与…银行建立交易to keep account with
bh sCeH ;Cty"H, *#?9@0b@ i`iR7UmHeR 继续记帐to keep account
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@ @(O##(7 9gIim 与…有交易to have an account with
jj 'epbA iorQ/( x7jFYC M@*Y&(~ 作成会计帐||有往来帐项to make out an account with
:n%& Vk[M .=J 7lwFxP5QT pRjrMS 清算||清理债务to make up an account
XCXX(8To0= P9q=tC3^ 3+iryW(\ ?k^m|Z 清洁帐目||与…停止交易to close ones account with
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结帐to close an account
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7L )vuIO(8F# hVd_1|/X 清理未付款to ask an account||to demand an account
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7$IR^ 结清差额to balance the account with
# |OA>[ 2{oQ O+=}x]q*y 7(|f@Y~* 清算to settle an account||to liquidate an account||to square an account
`/B+ T;S6<J xjrL@LO# zpzxCzU 审查帐目||监查帐目to audit an account
BV}sN{ h$%h w+"4 ,,ML^ey 9}a&:QTHR 检查帐目to examine an account
*|;`Gp G%K&f1q% t7,$u-
aH_FBY 转入A的帐户to charge the amount to As account
)FfS7 C\. t=jG $A LE?sAN nmyDGuzk 以计帐方式付款to pay on account
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l=#b7rBP 代理某人||为某人on ones account||on account of one
ln6=XDu QpS7nGev >?ec"P%vS/ GBT219Z@8 为自己计算||独立帐目on ones own account
6X!jNh$oF NR%_&%qQA ~b4kV)[ q ocpM6b.fK 由某人收益并负风险on ones account and risk||for ones account and risk
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由某人负担for ones account||for account of one
F4ylD5Y! E;q+u[$ q &S@\b :X}Ie P 按某人指示||列入某人帐户by order and for account of one
b%d, X-3 Xc~BHEp Il#ST Xxj<Ai2 列入5月份帐目for May account
7=&+0@R#/d 'Axe:8LA' Zt9ld=T T#vY(d 编入某中帐项下to pass to the account of||to place to the account of
DUg[L j*d+WZm8-g bHXoZix ;3%Y@FS@ 寄出清算书to send in an account||to send in render an account
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] :%+9y @% 支票薄cheque book
|C0!mU EZT 8^m YHxQb$v) QB;TQZ 支票陈票人cheque drawer
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持票人cheque holder
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=2 0;]VTz?P 不记名支票cheque to bearer||bearer cheque
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J C 7YS>?^] Vo|[Z)MO` 记名支票||认人支票cheque to order
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a K =F5zU5`i Zcg-i:@ nHU}OGzW 到期支票antedated cheque
6]4=8! J kL<HG Qt $4^h>x h${=gSJc 未到期支票postdated cheque
^ ),;`YXZ *qxv"PptX ]LMtZUz 1@F>E;YjL= 保付支票certified cheque
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_?t 未获兑现支票,退票returned cheque
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~D` 横线支票crossed cheque
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普通横线general crossing
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A U 特别横线special crossing
]Y$jc 8~O0P= Nk1p)V SC \FnR'ne 空白支票blank cheque
O:8Ne*L`D 0W~1v D8{f7{nY !wZIXpeL 失效支票,过期支票stale cheque
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[P 6H;\Jt 普通支票open cheque
98vn"=3 Z@AN0?,`~o @ *5+ZAF V@\u<LO0G 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
=<AG}by![ 3PkU>+.6 `X B$t?xi klTRuU( 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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t O>9-iqP>`d z+^9)wg9 Ga pM~~ 支票换现金||兑现to cash a cheque
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q 清理票款to clear a cheque
anORoK. t7*F, QoMa+QTuc |lyspD 保证兑现to certify a cheque
Rhw+~gd*F %H3iX^}* M7YbRl A[^k4> 填写支票数额to fill up a cheque
Dw,LB>Eq, dki3( o?aF mt[ #=Yba 支票上划线to cross a cheque
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h +KOhDtLMG om6`>I* 开发支票to make out a cheque
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{yMkd4v 签发支票,开立支票to draw a cheque||to issue a cheque
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V<5GWq x6vkd%fCj 透支支票to overdraw a cheque
('.I)n 51ILR9 Bc_ uI3oPP> $ J@J`) 背书支票to endorse a cheque
yP34h*0B i6O'UzD@T hK3Twzte V3/OKI\o 请付票款||清付票款to pay a cheque||to honour a cheque
^GiWU +` nd5.Py$ Q_*.1L fS%B/h= 支票退票to dishonour a cheque
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9 T7 (d 拒付支票to refuse a cheque
\t? ;p-+ta <<9|*Tz JZqJ& 6 I43a1[s 拒付支票to stop payment of a cheque
f3<2531/} VuH}@ A>*#Nw5L CU/Id`"tW 提示要求付款to present for payment
TnuA uui* 'a~F'FN$ d^"|ESQEU f^Q)lIv 见票即付持票人payable to bearer
5{-54mwo .{(gku>g( J~N!. i +Edq4QYwR 支付指定人payable to order
semTAoqH _OK!/T*FBt zXe]P(p< G420o}q 已过期||无效out of date||stale
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| 请给出票人R/D||refer to drawer
GMpg+rK ]DZ~"+LaG BNixp[Hc 6hHMxS^o 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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>&$ S=$ \S9 6g)CpZU w4RtIDW: 文字与数字不一致words and figures differ
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gUW] 1WI^RlWd( 支票
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9zpOp-K6 时间已过account closed
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`v 更改处应加盖印章alterations require initials
^>z+e"PQA B!J&=*=e JRDIGS_~ :6
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8(H!iKHe 时间已过effects not cleared
Qn/6gRLj x(:alG%# (?P\;yDG Mp@dts/| 停止付款payment stopped
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;t;+M|W 支票毁损cheque mutilated
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m 汇款||寄钱to remit||to send money
1:q`KkJx 5$*=;ls>J QPB^%8 mwF{z.t" 寄票供取款||支票支付to send a cheque for payment
1\/^X>@W{ =@d->d
{7EpljH@ -e_pw,5c ' 寄款人a remitter
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$qiM_06 3k:`7E. 12}!oS~_ 收款人a remittee
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a/88 :{aiw?1 caL\ d 国外汇票foreign Bill
(:RYd6i iz27yXHZ~ $IJ"fs `F_R J.g*p 国内汇票inland Bill
Yd<9Y\W%? ,S&p\(r. ].@8/. rg L^Fb;sJYI 跟单汇票documentary bill
j$P`/-N [*r=u[67F HgTBON( K!v\r"N 空头汇票accommodation bill
l(8@?t^; zOYG`:/' p uW P6`LUyz3 原始汇票original bill
:,.HJ[Vg& ((6?b5[ ,2mq}u>WU E=ObfN"ge 改写||换新票据renewed bill
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D>a !^Q4ZL,- 即期汇票sight bill||bill on demand
43*;" w= 4p>, K}p0$Lc }wC=p>zA …days after date||…days after date…日后付款
~NIqO4 D USKC,&6&} EnEaUb?P -=qHwcId …months after date||…months after date…月后付款
'T]Ok\ ">q?(i\ ;b 'L2 &jh17
y 见票后…日付款…days after sight||…days sight
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5 R+9 hog 见票后…月付款…months after sight||…months sight
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$_ S"@@BQ#mf XLlJ|xhY-K 同组票据set of bills
b6@0?_n zRB LkrC g+-^6UG ~oRT@E 单张汇票sola of exchange||sole of exchange
N"zl7 .E p@wtT"Y 1/A|$
t[ VgS2_TU 远期汇票usance bill||bill at usance
vQ>8>V s^/2sjoL SU(J (Vt5@25JW 长期汇票long bill
R4S))EHg 22 `e7 ;bFd*8?; J!yK/*sO, 短期汇票short bill
BipD8`a Z.N9e '~xiD?: 2c3/iYCKP 逾期汇票overdue bill
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H^g&e$d0 <@;bxSUx Bd[H@oKru 宽限日期days of grace
3(1UIu PrF('PH7i x#t?` (mx}6A 电汇telegraphic transfer (T.T)
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w R[H#av ?]>;Wr 邮汇postal order||postal note (Am.)||post office order||money order
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"[nV 'i 8`LPQ 本票promissory note (P/N)
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TrBtTqH) !iUT Re F`o"t]AD-a 押汇负责书||押汇保证书letter of hypothecation
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J[ h-\+# .YP D+7[2$:z 副保||抵押品||付属担保物collateral security
hjp,v)# `(~oZbErM XKvH^Z4h{l T|uG1 担保书trust receipt||letter of indemnity
E-#C#B m4G))||9Q !)FKF7' cY.5z:7u~v 承兑||认付acceptance
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{M^ //yz$d>JN ^C;ULUn3 c`7 dNx 单张承兑general acceptance
{ApjOIxk \sS0@gnDI U+VyH4" Oo
9' 有条件承兑qualified acceptance
1c4:'0 #m3!U(Og` Bu4@FIK!C `Yyi;!+0 附条件认付conditional acceptance
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9k0]k2 P -X2A2 <,Jx3yq 部分认付partial acceptance
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