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。
nd }Z[) 会计报表statement of account
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I ` <u2 N %Ix2NdC 往来帐目account current
bnZ H Hu+GN3`sx^ [1e]_9)p zEt!Pug 现在往来帐||存款额current accout
L*cP8v4 o,RiAtdk Aw&0R" { NueuCiP 销货帐account sales
CU:HTz= 3mhjwgP<nn u.Tknw-X ]f>0P3O5& 共同计算帐项joint account
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3~u @6 未决帐项outstanding account
]QGo(+ Ygc|9} 5+UNLvsZ &ET$ca`j# 贷方帐项credit account||creditor account
qWJHb Dd H5*#=It Yl=-j 'Y/kF1,* 借方帐项debit account||debtor account
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jlFT 应付帐||应付未付帐account payable
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T+ 应收帐||应收未收帐account receivable
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i8[ 2.vmZaKP <s%Ft zB/VS_^^W: 新交易||新帐new account
(\o4 c0UzK hM[3l1o{| 'bsHoO m&s>Sn+ 未决帐||老帐old account
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tCcN/ 5~ZzQG HD& Cp `"hWbmQ 现金帐cash account
vK`HgRQ(C CM%;/[WBxy 4I .'./u 5{#s<%b. 流水帐running account
p5% %k- c,O;B_}M] H23 O]r bZr,jLEf 暂记帐||未定帐suspense account
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ug 1;'-$K`} :LlZ#V2 9Ofls9]U 过期帐||延滞帐overdue account||pastdue account
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L8}dz "RM\<)IF cD=IFOB*GD 杂项帐户sundry account
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H_,P [~X&J# 详细帐单||明细表detail account
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. Ok|Dh;1_ 呆帐bad account
;<thEWH;Y k#u)+e.' O|)b$H_ XogCq?_m 会计项目title of account
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2)xU k3nvML,bv f8aY6o"i mF|KjX~s 会计薄||帐薄account-book
i;s;:{cn }ijQ*ECdl R&&&RI3{ DW78SoyedZ 营业报告书||损益计算表account of budiness||business report
8D,*_p ,|}mo+rb- s@5~HyeI yN0`JI 借贷细帐||交验帐account rendered
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[eZ[ ?w'86^_z 明细帐account stated
l'aCpzf ZTz07Jt AO]cnhC OXbShA&1 与…银行开立一户头to open an account with
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1jt~0&K vJ=Q{_D=\ 与…银行建立交易to keep account with
FMI1[|:; !U>WAD9 ,7c Rd }1Y 2 \}J*0 继续记帐to keep account
v=0G&x=/ *o4a<.hd2 _oCNrjt9 X!/Sk1 与…有交易to have an account with
Iz#4!E|< `OWHf?t: {,+c dt,Z^z+"E 作成会计帐||有往来帐项to make out an account with
Z+J4q9^$ n=C"pH# b=_k)h+l 9A} * 清算||清理债务to make up an account
*|Er;Thw F]UH\1 wW1\{<hgr c$71~|-[ 清洁帐目||与…停止交易to close ones account with
25-h5$s fz :(mZ% / +% c>{QTI:] 结帐to close an account
y32$b,%Xi, F]?] |nZZ *wj5( B<y ?_^{9q%9 清理未付款to ask an account||to demand an account
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%kV7 <:y cPNc$^Y 结清差额to balance the account with
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|7 清算to settle an account||to liquidate an account||to square an account
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|6 U|%}B( 审查帐目||监查帐目to audit an account
/G'3!S 9yC22C: `>)Ge](oN LrbD%2U$j5 检查帐目to examine an account
o!":mJy -LszaMR} k-=LD #xw*;hW< 转入A的帐户to charge the amount to As account
iI";m0Ny .E}lAd.Mn %csrNf 0O>ClE~P 以计帐方式付款to pay on account
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代理某人||为某人on ones account||on account of one
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Y= oIj=ba(n1 为自己计算||独立帐目on ones own account
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c:Nm!+5_( }ARA K ^% 由某人收益并负风险on ones account and risk||for ones account and risk
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/c7 R/ZScOW[ %ERcFI]G 6_bL<:xtY 由某人负担for ones account||for account of one
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lFyDH{! 按某人指示||列入某人帐户by order and for account of one
Tz,9>uN wc4BSJa,19 4}uOut |j`73@6 列入5月份帐目for May account
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^T:u Ec@n<KK# 编入某中帐项下to pass to the account of||to place to the account of
-$Hu$Y}> {}$7B p mOsp~|d 5dj@N3ZX7; 寄出清算书to send in an account||to send in render an account
0B]q /G( hu.o$sV3; VWvSt C YOD.y!.zq7 支票薄cheque book
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;, G 支票陈票人cheque drawer
mLxgvp ,|({[9jA 9qB0F_xl ^es]jng` 持票人cheque holder
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<h7cQ 不记名支票cheque to bearer||bearer cheque
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记名支票||认人支票cheque to order
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W&?Qs=@ lT^su'+bk 到期支票antedated cheque
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:V %| x;n3 Zr;( ;Y?MbD 未到期支票postdated cheque
9{toPED TN2Ln?[xU bO=|utpk !*N9PUM 保付支票certified cheque
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$% 未获兑现支票,退票returned cheque
?l0eU@rwQ 7>JTQ CJ ky2 bj}"p9 HC%Hbc~S_Q 横线支票crossed cheque
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-/{| zR" cj ANM#Kx+ 普通横线general crossing
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]q1>a! 1qRquY 特别横线special crossing
g4IF~\QRVi Zse&{ `^bP9X_a C0wtMD:G 空白支票blank cheque
B*(]T|ff< HN7CcE+l B>,eHXW 4ax{Chn 失效支票,过期支票stale cheque
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o 普通支票open cheque
x< A-Ws{^V C= ~c`V5>r l4bytI{63 XB)D".\ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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A %Q`" <xI<^r'C9e _f1o!4ocx 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
!}(B=- 2HE@!*z9H fF@w:;u (8duV 支票换现金||兑现to cash a cheque
\T7Mt|f:5 *WwM"NFHDd mMAN*}`O smP4KC"I(d 清理票款to clear a cheque
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<!OBpAq 保证兑现to certify a cheque
s|=lKa]d!" uO%0rKW qE[S>/R" Ds9)e&yYrb 填写支票数额to fill up a cheque
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r1" d)o5JD/ st-{xC#N# 3SVGx<,2 支票上划线to cross a cheque
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LgqQr6y" -ss= c # V;M_Y$`Lh 开发支票to make out a cheque
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;tOsA # 签发支票,开立支票to draw a cheque||to issue a cheque
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i7: VY?9|};f z0z@LA4k6@ 透支支票to overdraw a cheque
HIg2y lx)^wAO4 CIudtY(: "+HJ/8Dd1 背书支票to endorse a cheque
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$y(;"hy *1|7%*!8 请付票款||清付票款to pay a cheque||to honour a cheque
b8mH.g&l {}O~tf_ 56v G R( 'VDWJTia 支票退票to dishonour a cheque
d0El2Ct8 Gm~([Ln{ T{{:p\<]_ _$~>O7 拒付支票to refuse a cheque
+VIA@`4 VkQ@c;C p3s i\Fm! I^NDJdxd 拒付支票to stop payment of a cheque
#<{v~sVp& qZ1'uln=C- s9- qR_ PR:k--)D 提示要求付款to present for payment
)Z7Vm2a 2W AeSUX O]N /(pe:d fBS a8D3}` 见票即付持票人payable to bearer
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7;>|9k K;F1'5+=D 支付指定人payable to order
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} 已过期||无效out of date||stale
V_7\VKR c(Q@5@1y: uibmQ|AQ x,B] J4 请给出票人R/D||refer to drawer
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, ztp|FUi 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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S 1@]&iZ] pH'_k k 4XkI? l 文字与数字不一致words and figures differ
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e `TBXJ(Y 支票
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时间已过account closed
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X%Ok "> YT(N][V 0|&@)` 更改处应加盖印章alterations require initials
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L(y70T 时间已过effects not cleared
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停止付款payment stopped
cBxGGggB I&-r^6Yx 10SI&O erH,EE^-x< 支票毁损cheque mutilated
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}g bLWx'iG U5Hi9fe 汇款||寄钱to remit||to send money
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EBy7wU`S Ht[$s4 0P 寄票供取款||支票支付to send a cheque for payment
)vW'g3u _ "6B@V=d 2e_ Di(us o[Ffa#sE 寄款人a remitter
u/=hueR<^ D$l!lRu8+L ?eS;Yc h/EIFve 收款人a remittee
WvfP9(- x^ `/&+m gFR}WBl/ ,rMf;/[ 国外汇票foreign Bill
s"jvO>[ $nt&'Xnv X4%uY #^}H)>jWy 国内汇票inland Bill
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Wq 跟单汇票documentary bill
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B|uQ qPDNDkjDD 空头汇票accommodation bill
QAkK5,`vV. Fb{N>*l. (L(7)WbH x}/jh 原始汇票original bill
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hF'VqJS 改写||换新票据renewed bill
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z~t0l d6n_Hpxw^ 即期汇票sight bill||bill on demand
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udU …days after date||…days after date…日后付款
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a M'%4BOpI6` z"f@iJX?2 k[f2`o= …months after date||…months after date…月后付款
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AH<9b v]EMJm6d| _Q+c'q Zkl L-9fo- 见票后…日付款…days after sight||…days sight
0/v]YK. J%?5d:iN+ /?;'y,(Q !q&Td 见票后…月付款…months after sight||…months sight
.57p4{ f#z:ILG= t+v%%N_ A:m+v{*`4 同组票据set of bills
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kt6)F&;$ 单张汇票sola of exchange||sole of exchange
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}Ba02F 3CD#OCz7& }||u{[ ]hV!lG1_ 远期汇票usance bill||bill at usance
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Mmbgy e,|gr"$/ 长期汇票long bill
d.?}>jl sJZ2e6?n P")I)>Q6 Y# }qXXZ>] 短期汇票short bill
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st 逾期汇票overdue bill
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j GK L2>e@p\> *;@wPT 宽限日期days of grace
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$6mU#= Z3JUYEAS 1_t+lJI9j P!]uJ8bi 电汇telegraphic transfer (T.T)
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unmf,y `,'/Sdr 邮汇postal order||postal note (Am.)||post office order||money order
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(i% 5QiQDQT}5 本票promissory note (P/N)
9)7$U QY X.>=&~[ /K|(O^nw @Fc:9a@ 押汇负责书||押汇保证书letter of hypothecation
xnMcxys~ 4|K\pCw _Z(t**Zh6y Wh i#Ii~ 副保||抵押品||付属担保物collateral security
(ODwdN7; d@ K-ZMq j Mn,N9Mf KAnV%j 担保书trust receipt||letter of indemnity
d1/WUKmbZ +51heuu[o l$&~(YE f |OJWQU![by 承兑||认付acceptance
>[Vc$[62 e ymv/ FGi7KV=N n1PptR 单张承兑general acceptance
*|S6iSn9R! \'Ae,q|w T[$-])iK Ms|c"?se 有条件承兑qualified acceptance
ketp9}u dCi:@+z8 Y5tyFi#w[ R`<^/h 附条件认付conditional acceptance
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T^7Cv{[ %]Z4b;W[Y 部分认付partial acceptance
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