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。
/@9Q:'P 会计报表statement of account
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$ XA |;gx;qp4cN 往来帐目account current
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#psN uKJ:)oyaCP S@qPf0dL< J}V4.R5d 现在往来帐||存款额current accout
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&{N L ]')=J+ c9|4[_&B~ fQoAdw 销货帐account sales
iJTG+gx +Br<;sW gfL :SP8 3qWrSziD 共同计算帐项joint account
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!~wGD 0)dpU1B#M 未决帐项outstanding account
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| R,dsBd 贷方帐项credit account||creditor account
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01n!T2;yW} cj>@Jx}]M 借方帐项debit account||debtor account
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8]X 应付帐||应付未付帐account payable
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JQ+Mg&&Q 应收帐||应收未收帐account receivable
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< 新交易||新帐new account
I(6%'s2 'M%iS4b{IM oCo~,~kTR br\3} 未决帐||老帐old account
SrA6}kS IQBL;=.J. tN{0C/B9 |1wZ`wGZ:L 现金帐cash account
dwn|1%D sD3Ts;k 3n2^;b/ ] &tOo[U? 流水帐running account
P~(&lu/;P 3r%v@8)!b i%yKyfD c:${qY:! 暂记帐||未定帐suspense account
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tCI t(}Y /' 5T/+pC$e= 过期帐||延滞帐overdue account||pastdue account
-t_&H\_T nu^@}|UG #mH28UT &Zz&VwWR 杂项帐户sundry account
IiKU=^~w r%: :q^b3 /: !sn-( :{w3l O 详细帐单||明细表detail account
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呆帐bad account
#W:.Fsq !@V]H Fmn_fW6 ;zqxDl_ 会计项目title of account
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:Nj a aVq>$G3 会计薄||帐薄account-book
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\k%FUl j\#)'>" Fkv284,LM `~axOp9N 营业报告书||损益计算表account of budiness||business report
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Jx,4be 借贷细帐||交验帐account rendered
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CzB7x *h?*RUQ VU\G49 :4:U\k;QwA 明细帐account stated
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i @sR/l; m[ S1 TGpdl`k\T 与…银行开立一户头to open an account with
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Id) ;{m;CKHI 与…银行建立交易to keep account with
y] Q/(O jp-(n z\ c3fd6Je5 rp]H&5.* 继续记帐to keep account
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Ww? _)CCD33$ $SLyI$<gP 8yr-X!eF 与…有交易to have an account with
wC1)\ld 6_EfOD9 p,4S?cr>a kaZcYuT.9 作成会计帐||有往来帐项to make out an account with
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X/!Y mV! ?r0>HvUf!l "t{D5{q|[k 清算||清理债务to make up an account
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Rs Ze`ms96j{ 清洁帐目||与…停止交易to close ones account with
>wV2` 6 yWYsN neWx-O uN&49o 结帐to close an account
`?N|{kb K>+c2;t; ;S2/n$Ju_ uCFpH5> 清理未付款to ask an account||to demand an account
BBoVn^Z*R e<{Ani0 V=GP_^F c5Hm94,p 结清差额to balance the account with
Oi!uJofW h>NuQo* Nrp1`qY ~RM_c 清算to settle an account||to liquidate an account||to square an account
#w[Ie+ BfvvJh_ 9(9\kQj{C kEdAt5/U{ 审查帐目||监查帐目to audit an account
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$|$ 检查帐目to examine an account
p\|*ff0 z!9w Lo^r WGMEZx ,3ivB8 转入A的帐户to charge the amount to As account
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9r,7>#IF 以计帐方式付款to pay on account
XCZNvLG yFqB2(Dv I_h&35^t *+cW)klm 代理某人||为某人on ones account||on account of one
8<g9 ~L AtlUxFX0S &p^8zE s TqXB2`7Ri 为自己计算||独立帐目on ones own account
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d"8 |rk4,NG. FAd4p9[Y 由某人收益并负风险on ones account and risk||for ones account and risk
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]$Hr 由某人负担for ones account||for account of one
q vGkTE -Fs<{^E3j ],ISWb }EWPLJA 按某人指示||列入某人帐户by order and for account of one
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'O\$ r(cd?sL96R 列入5月份帐目for May account
b$1W> /jv4#9 'e06QMp@ TW}nO|qw 编入某中帐项下to pass to the account of||to place to the account of
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寄出清算书to send in an account||to send in render an account
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8W8M ,O/ t6' "_T8Km008 0_faJjTbP; 支票薄cheque book
]728x["(19 u'+;/8 aoVfvz2Y -9z!fCu3 支票陈票人cheque drawer
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(p 3 持票人cheque holder
Dm0Ts~ KN-)m ta& V1Opp8 ~*Kk+w9H< 不记名支票cheque to bearer||bearer cheque
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l Y<0R5rO >")<pUQ 记名支票||认人支票cheque to order
%qqX-SF0C yvp$s ~y.t amNW X1PXX!]lo[ 到期支票antedated cheque
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YFfq sbi+o,%1 未到期支票postdated cheque
^>ICycJ 85GU~. 6wY6*R p,K]`pt= 保付支票certified cheque
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x a, T>2_ r6; 未获兑现支票,退票returned cheque
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Y -)LiL 1ms(03dp 横线支票crossed cheque
z[~ph/^ Q^k\q -.=:@H}r 7U,[Ruu 普通横线general crossing
b>Em~NMu_ J70r` o3OtG#g2 F2:nL`]b[ 特别横线special crossing
C_ 4(-OWq U1^3 &N8 *H({q`j33k +l) [A{ 空白支票blank cheque
3JJEj1O aoP=7d|K/ @&xWd{8' lzDA0MPI: 失效支票,过期支票stale cheque
wFX>y^ 1 QRKr2:o{ d$T856 [.j&~\AG 普通支票open cheque
_ ,~D]JYE EwX:^1f NA;OT7X[ J,Rp&tavt: 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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#m;|QWW 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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/ MlH0 支票换现金||兑现to cash a cheque
=Hf`yH\# ' |Ia-RbX J-d>#'Wb| 5|_El/G 清理票款to clear a cheque
$WICyI{$ Mv\]uAT` &r0U9J f)#rBAkt 保证兑现to certify a cheque
bTep TWv m4~>n( /n-!dXi PDNbhUAV 填写支票数额to fill up a cheque
~U$ioQy< %D6HY^]ayw h6~H5X o/4U`U)Q0v 支票上划线to cross a cheque
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'l^f 开发支票to make out a cheque
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)71n( 签发支票,开立支票to draw a cheque||to issue a cheque
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/ht-]Js$G NnTAKd8 透支支票to overdraw a cheque
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x-"<^< Zg=jDPt} |{ TVW 背书支票to endorse a cheque
@5tGI U;1 P TMJ.; XpIl-o&re 4RL0@)0F 请付票款||清付票款to pay a cheque||to honour a cheque
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2'?B3< w itx_r 支票退票to dishonour a cheque
$iMbtA5aQ ^t}8E2mq bvF-F$n%F JyDg=%-$2 拒付支票to refuse a cheque
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~:wS@% 拒付支票to stop payment of a cheque
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5a 提示要求付款to present for payment
5ggsOqH .1YiNmW= @FaK/lKK }s@vN8C 见票即付持票人payable to bearer
]=vRjw ]=]fIKd LXS)(-& )MeeF-Ad6 支付指定人payable to order
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J VI k]`)# ~%!"!Z4 已过期||无效out of date||stale
Lq]t6o] g27)$0&0 j]'ybpMT" jL,P )TC 请给出票人R/D||refer to drawer
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'gW 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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`R++ 文字与数字不一致words and figures differ
1~y\MD*-j e'T|5I0K :!L>_ f MeDlsO 支票
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guk{3<d:Jy 时间已过account closed
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cCv@fks mGh8/Xt v~:'t\n 更改处应加盖印章alterations require initials
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&0RKNpwg 时间已过effects not cleared
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DYJ md;jj^8zj 停止付款payment stopped
(05a9 u?SxaGEa @umn[J#* `{H!V~42 支票毁损cheque mutilated
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B61lc l0lvca=; O{Y*a )" B3W2?5p 汇款||寄钱to remit||to send money
jqQG n"! PQXCT|iJ B8>3GZi g9AA)Ykp 寄票供取款||支票支付to send a cheque for payment
YP73 `<(o;*&Gd V-ONC wRu\9H} 寄款人a remitter
(l}nwyh5 OjsMT] <])kO`+G nZ4@g@e2 收款人a remittee
KqvM5$3 UV\&9>@L ZM_-g4[H A'suZpL 国外汇票foreign Bill
jH[{V[<#X \L"0Pmt[ ne# %Gr Q|7;Zsd: 国内汇票inland Bill
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Z++Lh<{ G\|P3j [Q[ac 6f 跟单汇票documentary bill
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Nmq I@ D<rjR D<lV WP 空头汇票accommodation bill
9>ML;$T& &{S@v9~IT +kx#"L: *~^M_wej 原始汇票original bill
gH/(4h v*^'|QyM7 t:%u4\nZ; YbJB.;qK 改写||换新票据renewed bill
lh-zE5; Vo9FlYj NW~`oc)NS m0 ]Lc{ 即期汇票sight bill||bill on demand
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n6t; ]Uul~T ?|{tWR,Vb %Vhj<gN …days after date||…days after date…日后付款
i([|@Y= 6JD~G\$ <AB({( 3-_`x9u* …months after date||…months after date…月后付款
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#.l 见票后…日付款…days after sight||…days sight
qjH/E6GGg b"eG8 v dPb-z4 |fPR7- 见票后…月付款…months after sight||…months sight
35Fs/Gf-n V-lp';bD F+9(*|x% `Gh#2U 同组票据set of bills
y)T|1) 7w?N-Q$y V BjA$. @|fT%Rwho< 单张汇票sola of exchange||sole of exchange
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> zZiga q" 远期汇票usance bill||bill at usance
|\N))K-2D nQd~i0`vB oEsqLh9a| t{O2JF#5u 长期汇票long bill
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{A%SDh .<Jq8J 短期汇票short bill
T26'b . P.kf|,8L 66HxwY3a Oox,4& 逾期汇票overdue bill
&+df@U6i #./8inbG S~V?Qe@&Z Y"E*#1/ 宽限日期days of grace
OGPrjL+ 9O-*iK rXVRX#Lh 0f"la=6 电汇telegraphic transfer (T.T)
tF!-}{c"k gk4DoO j#P <Gz* 2i +g%Ah 邮汇postal order||postal note (Am.)||post office order||money order
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Yw,LEXLY 本票promissory note (P/N)
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r0AhWv 押汇负责书||押汇保证书letter of hypothecation
.p-T > .>@]Im D>K=D" b#:!b 副保||抵押品||付属担保物collateral security
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E/'= jWh}cM= d2*uY., 担保书trust receipt||letter of indemnity
@O)1Hnm !Z%pdqo`. pR3K~bx^ >0I\w$L 承兑||认付acceptance
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}N@+bNh~ t8t+wi! M$2lK^2L 单张承兑general acceptance
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^ Oy.s YBQ{/"v%| d.p%jVO)" 有条件承兑qualified acceptance
lVS.XQ2< I->4Q&3 V)cL=4G =VF%Z[Gm 附条件认付conditional acceptance
rF=\H3`p3 MO_;8v~0 8Oo16LPD B q7Qbj 部分认付partial acceptance
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