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。
dvf*w:5K! 会计报表statement of account
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e?7paJ $OO[C={v[ c2U>89LlZ 往来帐目account current
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%|I|Mc )>/c/B 现在往来帐||存款额current accout
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+w 销货帐account sales
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]*P We ->d |= y{N9.H2 共同计算帐项joint account
1m0':n Vdu a !IH-XJ2 @.{ w9FI*30 未决帐项outstanding account
=bDG|:+ EI;\of2, LWI~m2 !2Orklzd1 贷方帐项credit account||creditor account
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HL ST3qg6Cq2J 借方帐项debit account||debtor account
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JvDsr0]\# #^9;<@M 应付帐||应付未付帐account payable
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#& 应收帐||应收未收帐account receivable
^6+x0[13 - -G1H ~K9U0ypH kslN_\ 新交易||新帐new account
Bu1z$#AC Db=gS=Qm />C~a]} HhvG#Sam! 未决帐||老帐old account
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qN@a<row&~ rg,63r 现金帐cash account
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3F !qlGt)G3 流水帐running account
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:"[? 暂记帐||未定帐suspense account
^{:jY, ?] L2'd sOn d 4]%Wdvf <+gl"lG 过期帐||延滞帐overdue account||pastdue account
86#mmm) >x4[7YAU{ #ja`+w} ]%|WE 杂项帐户sundry account
%v[Kk-d |8 bO5l: `fZD%o3l cO,V8#H 详细帐单||明细表detail account
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N -kbm$~P N-`;\ 呆帐bad account
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]Oxx{|} 会计项目title of account
</gp3WQ. 1@^Ek8C /%YiZ# 6WN(22Io 会计薄||帐薄account-book
iv:/g|MBI& F|l`YtZZd q|o|/ O-{ O R<"LTCL 营业报告书||损益计算表account of budiness||business report
Ae j {HHh.K eKVALUw t{SMSp 借贷细帐||交验帐account rendered
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h3 7q!yCU ("E!Jyc! pAil]f6 明细帐account stated
*SkiFEoD C NfJ:e2 (@ fa~?v>@ lC=N:=Mu 与…银行开立一户头to open an account with
O:;OR'N9 0AK?{y U 2"leUur~rO NTm<6Is` 与…银行建立交易to keep account with
sK@Y!oF}\ v._Egk0 )C>}"#J> @%OPy|=,{ 继续记帐to keep account
"mPSA Z 9jO`gWxV8* E+}GxFG-: %'L].+$t 与…有交易to have an account with
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3 /a[V!<"R 作成会计帐||有往来帐项to make out an account with
*wC\w ]?0{(\ =oE_.ux\ %cH8;5U40 清算||清理债务to make up an account
Z+Yeg nnt8 sf@\ x37/cu R=-+YBw7/ 清洁帐目||与…停止交易to close ones account with
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L (U|)xA]y! ;asm 0H( 结帐to close an account
^Xs%.`Gv/ -#LjI. j4;Du>obQ 2E^"r jLm 清理未付款to ask an account||to demand an account
{(rf/:X!p ?gLR<d_ tT;8r8
@ tNK^z7Dm 结清差额to balance the account with
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CH& 清算to settle an account||to liquidate an account||to square an account
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;Wd_ di7A/B RX:R*{]- 审查帐目||监查帐目to audit an account
q 75ky1^1: \B_i$<Sz wGg0hL :<L5sp 检查帐目to examine an account
*kP;{Cb` wHx}U M" R7lYu\mA ]k[x9,IU\y 转入A的帐户to charge the amount to As account
PPEq6} FJ{=2]x| 2Kjrw; 7 0_}S*T 以计帐方式付款to pay on account
@B?FE\ 9I85EcT^4" _=pWG^a DKX/W+#a 代理某人||为某人on ones account||on account of one
-$.0Dc)3! rn;<HT yE#g5V& >Iuzk1'S 为自己计算||独立帐目on ones own account
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Ew@L<v Pb#P`L7OB 由某人收益并负风险on ones account and risk||for ones account and risk
wTxbDT@ H5 8) HBh7/ P$g^vS+ 1B 5:s,Oyj 由某人负担for ones account||for account of one
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按某人指示||列入某人帐户by order and for account of one
C0QM#"[ HmMO*k<6@ !}_b| GF*>~_Yr 列入5月份帐目for May account
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j 28a$NP\KW ZWS2q4/S 编入某中帐项下to pass to the account of||to place to the account of
}AlYNEY zEj#arSE4 wjrG7*_Y4v /&r|ec5 寄出清算书to send in an account||to send in render an account
,[* ;UR )qv2)a!H nBkh:5E5% &kzj?xK=(j 支票薄cheque book
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vT k=$AhT=e}n Q,gLi\siI 支票陈票人cheque drawer
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lj4o#^lC 1'JD = 持票人cheque holder
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##U6e` ~W-cGb3c H}/05e 2z\e\I 不记名支票cheque to bearer||bearer cheque
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5b0np! X:|8vS+0gU 记名支票||认人支票cheque to order
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# [c~kF+8 到期支票antedated cheque
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.X'p q5 mV)+qXC 未到期支票postdated cheque
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[M%._u, `XKVr 保付支票certified cheque
p*20-!{A x`%JI=q ^x m$EY*Y, fQdK]rLj 未获兑现支票,退票returned cheque
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A) c{Ou^.yR 横线支票crossed cheque
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5q},3 'e!J06 普通横线general crossing
g[[;w*;z ;j%BK(5 k[kju%i4 Vsnuy8~k 特别横线special crossing
:O= \<t }`\/f g(|{')8?d {d<;BLA 空白支票blank cheque
n6<V+G)T XYrJ/!*. /i]y$^ 6#@ f'~s 失效支票,过期支票stale cheque
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$| S* *oA 6 alq%H}FF 普通支票open cheque
%9oYw9H! F4L;BjnJ p< "3&HA "vZ!vt#'Y 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 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
^BQrbY 26vp1 @&|l^ 1 :GpDg 支票换现金||兑现to cash a cheque
T"7~AbgNU )lk&z8;.= xg_Df, :j }fC8' 清理票款to clear a cheque
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'. 保证兑现to certify a cheque
O3DmNq$dz =L;] ;i y\dEk:\) K"j_>63) 填写支票数额to fill up a cheque
10!wqyj& `K~AhlJUQ &`0/CV |w aIpB( 支票上划线to cross a cheque
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2&&Mw I$N8tn+E 4SPy28<f ]I3!fEAWR 开发支票to make out a cheque
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|6nPm xk&Jl#v 签发支票,开立支票to draw a cheque||to issue a cheque
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r ;q N+^;,2 -46C!6a 透支支票to overdraw a cheque
sVG(N.y [kE."# g~(E>6Y oy<WsbnS 背书支票to endorse a cheque
E4m` \+aC"#+0 ys 5&PZg* UfS%71l.$ 请付票款||清付票款to pay a cheque||to honour a cheque
KM^ufF2[ i[wb0yL .tD*2 ;2B{ 9{ 支票退票to dishonour a cheque
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$ 8\:NMP8W\ /cU<hApK 6k#Jpmmr 拒付支票to refuse a cheque
M|:UwqV> |4'Y/re YnLErJ Q7W>qe%4 拒付支票to stop payment of a cheque
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i bT 提示要求付款to present for payment
Ja9e^`i; n=[/Z! qvPtyc^fN ~6p[El#tS 见票即付持票人payable to bearer
jy'13G/b\ R?]02Q ynbuN x* /~3r;M 支付指定人payable to order
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A -\C!I EY tQw(!Q M3q|l7|9 已过期||无效out of date||stale
z*-2.}&U< b9!FC$^J -,U3fts >3Eo@J,?d 请给出票人R/D||refer to drawer
R6(oZph soQ1X@"0 b9l;a+]d S_Wrw z 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
M]J^N# w4gJoxY-` DP|D\+YyYA V;v8=1t! 文字与数字不一致words and figures differ
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25 Fx2bwut.K R#I0|;q4|p -[wGX}} 支票
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I "A_b}~*} 时间已过account closed
h-[VH% J|qZ+A[z Rx}$0c0 ATK_DEAu 更改处应加盖印章alterations require initials
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?k(7 LX0j 时间已过effects not cleared
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@fl-3q G6$kv2(k`@ AHX St 停止付款payment stopped
T9Nb`sbV] $}!p+$ =\H!GT ;6>2"{NW 支票毁损cheque mutilated
\nPEyw,U Hl{S]]z gaZu;t2u rustMs2p 汇款||寄钱to remit||to send money
V3^&oe% R}*_~7r5 tFp Ygff< K<>oa[B9 寄票供取款||支票支付to send a cheque for payment
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HVl(O 9_Be0xgJ3^ 寄款人a remitter
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Y Vex{.Vh," 收款人a remittee
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z[ fSK]|"c y1dDO2mA ,-8"R`UI8 国外汇票foreign Bill
9\_eK,*B '>-gi}z7 -zOdU}91Ao Ya3C#= 国内汇票inland Bill
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8Oz D1zBsi94D 5z7U1: J&W)(Cf 跟单汇票documentary bill
aX)I3^ar `6~Aoe Yc_8r+;( <>y;.@}Q 空头汇票accommodation bill
E8$20Ue Br1&8L-|% Xg|B \\ ;z}i-cNae 原始汇票original bill
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)1q ; 改写||换新票据renewed bill
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V 即期汇票sight bill||bill on demand
n}F&1Z Mm.<r-b x@P y>f2 b=yx7v"r …days after date||…days after date…日后付款
8!O5quEc 8@i7pBl@ ,k )w6) iU$] {c2;A …months after date||…months after date…月后付款
re/@D@% :ubV }; S?1AFI9{ t<#mP@Mz=N 见票后…日付款…days after sight||…days sight
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%C OK[T3/v, j9eTCJqB 0b+Wc43}K 见票后…月付款…months after sight||…months sight
& ?h#Z! Cn'(<bl Xe6w| z>58dA@f 同组票据set of bills
SQBa;hvgM }Lc-7[/ Y-kt.X/Z- k;K)xb[w | 单张汇票sola of exchange||sole of exchange
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qkt0**\ 远期汇票usance bill||bill at usance
EYtL_hNp}I 7C,&*Ax,9 E27vR 7 Wvbf"hq 长期汇票long bill
*w^C"^* QS%%^+E2 M2PAy! J F"&~*m^+ 短期汇票short bill
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<t& |jI#"LbF '8Q]C*Z 逾期汇票overdue bill
`|6'9 :o|\"3 1C<uz29 AqWUwK9T 宽限日期days of grace
$+P>~X) ^8 z R }Mst jm F<n3 电汇telegraphic transfer (T.T)
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邮汇postal order||postal note (Am.)||post office order||money order
f[@77m* x.7]/) _wTOmz%|R }Ga\wV 本票promissory note (P/N)
(61EDKNd9 h]Wr [v JSkLEa~< Bzkoo J 押汇负责书||押汇保证书letter of hypothecation
ONx(] wUiys/OVM :[\v O$D'.t 副保||抵押品||付属担保物collateral security
5~Cakd]> jx.[#6e a\IP12F? uum;q-" 担保书trust receipt||letter of indemnity
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"i l}8` vohoLeJTj @+'-ADX %YSpCI 承兑||认付acceptance
?6L&WB @Ys!DScY, AtU v71D: QU%I43 单张承兑general acceptance
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KU #O$ YoN*:jB<M p/JL9@:' 有条件承兑qualified acceptance
cE`6uq7p Dq36p${\W $&$w Y/F i<H wTmm$ 附条件认付conditional acceptance
|+35y_i6 0dA7pY9 R)F;py8)I '"?C4mbSl 部分认付partial acceptance
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