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。
V(_1q 会计报表statement of account
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\c2U I]^>>>p$ 往来帐目account current
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oQ 2$z8 )\|+G5#` 现在往来帐||存款额current accout
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0*)e 0?<#! 销货帐account sales
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2 %dL96 共同计算帐项joint account
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{QFJ Ut;`6t H5T_i$W 未决帐项outstanding account
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V_(9@b 贷方帐项credit account||creditor account
gcU*rml ;f[lq^eV l~6K}g? !cwZ*eM 借方帐项debit account||debtor account
,~1"50 Hp@ Dwp,d~z 7l D-|yx '+`[)w 应付帐||应付未付帐account payable
`#N/]4(j 6qWUo3 T3X'73M j*jUcD* 应收帐||应收未收帐account receivable
ilA45@ =]Vz=< CMXF[X)% Y{p$% 新交易||新帐new account
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}rB<c ^7-zwl(>?N 未决帐||老帐old account
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Tn +$h l/&.H F 现金帐cash account
[9 W@<p fpD$%.y'J "& ,ov# KK){/I=z 流水帐running account
,/42^|=Z6O ,NSf UB/> Ro ?sf<cFF 暂记帐||未定帐suspense account
KdkA@>L!; Gv:~P_vBH[ -(qRC0V ~r1pO#r- 过期帐||延滞帐overdue account||pastdue account
>f(?Mxh2 M]x>u@JH ?=VvFfv% Xz$4cI#n: 杂项帐户sundry account
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N)(( #b/qR^2qW d*gAL<M7E 详细帐单||明细表detail account
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RM8 t" .Ytz> YW7W6mWspS =>jp\A 呆帐bad account
is'V%q dftBD Nwvlv{k' BR,-:?z 会计项目title of account
2w 2Bc+#o oBzl=N3< !wAT`0<94F =BJe)!b 会计薄||帐薄account-book
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ZKJ5 mk-{@$Q Jb 营业报告书||损益计算表account of budiness||business report
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rxsx` Z_d"<k}I 借贷细帐||交验帐account rendered
iOE. .xA: ]lB zp D TdtV ( 6TtB3;5 明细帐account stated
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TT$Ao 与…银行开立一户头to open an account with
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7 Sj9fq* 与…银行建立交易to keep account with
Knq9"k x#rgFY,TY A1WUK=P c}(WniR-" 继续记帐to keep account
_(W@FS ^ Ltho` 5> k:PKHL `Q]N]mK 与…有交易to have an account with
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v%Q5O4 作成会计帐||有往来帐项to make out an account with
c_lHj#A(l dzVi ~wt_& ho]:)!|VY +y7z>Fwl 清算||清理债务to make up an account
#c"eff 3h:j.8Z sZ;|NAx) P4zo[R%4 清洁帐目||与…停止交易to close ones account with
lu8G$EQI FG? Mc'r& 36d nS>4 4S_ -9&z 结帐to close an account
1{}p_"s> IwYeKN6s <izQ]\kL 2RiJ m" 清理未付款to ask an account||to demand an account
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c-Lz luWi ,75) @d75X Y Ku 结清差额to balance the account with
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|*B0GW tbrU>KCBD 清算to settle an account||to liquidate an account||to square an account
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| U82a]i0 mHD_cgKN '&>"`q 审查帐目||监查帐目to audit an account
?h<4trYcv 6].[z+ l|5 h 'yo@5*x7 检查帐目to examine an account
V<ESjK8 x*7@b8J 2u{~35 z8kO)' 转入A的帐户to charge the amount to As account
$|4@Zx4vf Ufr@j` * <-lM9}vd sp K8^sh 以计帐方式付款to pay on account
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b 4GYi' C.j+Zb1Z( \#sD`O 代理某人||为某人on ones account||on account of one
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-D^I;[j_ 为自己计算||独立帐目on ones own account
)p&g!qA u{1R=ML K_Y-N!h -4Qub{Uym 由某人收益并负风险on ones account and risk||for ones account and risk
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d 由某人负担for ones account||for account of one
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Dy08.Sss "be\%W+< 按某人指示||列入某人帐户by order and for account of one
g[xoS\d kk4 |4 ?Y=aO(}=h unDW2#GX 列入5月份帐目for May account
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\5 IsXNAYj _[:6.oNjIe 编入某中帐项下to pass to the account of||to place to the account of
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37=. lg^'/8^f 寄出清算书to send in an account||to send in render an account
U32$9" q~`hn(S !$)reaS .ARYCTyG 支票薄cheque book
bWyimr&B "O$bq::(]e oZ{,IZ45 Jb,54uN 支票陈票人cheque drawer
]2zM~ M1jT+ :s)cTq| 3 i?L=8+9f 持票人cheque holder
KpN]9d @52#ZWy 18$d-[hX (g6e5Sgi> 不记名支票cheque to bearer||bearer cheque
A%w9Da?B ,fjY|ip Lf_Y4a# wm@m(ArE= 记名支票||认人支票cheque to order
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py} -jQ*r$iRE {lK2yi gUiO66#x 到期支票antedated cheque
C-pR$WM:HN PRfq_:xy !ooi.Oz*Tu :.PA(97xb 未到期支票postdated cheque
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Rjn 保付支票certified cheque
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4fKh 未获兑现支票,退票returned cheque
=gF035 Z+B*V)a= Ry95a%&/s wx-\@{E 横线支票crossed cheque
):N#X<b': Z?P^Y%ls %g:Q? j_C"O,WS 普通横线general crossing
y;o - @] cvcZ\y \Zf=A[ !B`z|# 特别横线special crossing
H*]Vs=1 X~IilGL8: l/k-`LeW Cm;cmPPl 空白支票blank cheque
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~ RKLE@h7[? 失效支票,过期支票stale cheque
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s+Lz B}[CU='P* 0"7+;(\1Rk 4eWv). 普通支票open cheque
J0V m&TY NL]_;\ h 4dixHpq' k'r} @-X 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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!~e. 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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2-{p pO *[~yq5 2d*bF. 支票换现金||兑现to cash a cheque
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JPn)Op6 2.WI".&y= 清理票款to clear a cheque
(rFiHv5 I?Iz5e- -E1-(TS H.ZF~Yuw 保证兑现to certify a cheque
f I=G>[ -TVwoK Iuz_u2"C (o*YGYC 填写支票数额to fill up a cheque
PP{9Y Vr =Rx4ZqTI| YzjRD: -+{[.U<1jk 支票上划线to cross a cheque
T^Ia^B-%}g tTBDb Ho&:Zs M~\dvJ$cH 开发支票to make out a cheque
Y_Fn)( /69yR MO$yst?fK hlL$3.] 签发支票,开立支票to draw a cheque||to issue a cheque
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xlR[ 背书支票to endorse a cheque
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eC 请付票款||清付票款to pay a cheque||to honour a cheque
kr+p&|. x?o#}:S 9V1d`]tP nBp6uNK[ 支票退票to dishonour a cheque
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&HXQ8X yVnG+R& 拒付支票to refuse a cheque
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#6 B>c$AS\5y 拒付支票to stop payment of a cheque
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/>mK.FT OY}FtGy 提示要求付款to present for payment
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) .F8[;+ beo(7,=& 见票即付持票人payable to bearer
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%?+vtX 支付指定人payable to order
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%,; AC1RP`c 已过期||无效out of date||stale
?D.+D( JrOxnxd^ -B#1+rUW F:q4cfL6 请给出票人R/D||refer to drawer
%4m Nk}tyH g_cED15 Zpg;hj5_ " Bx@( 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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X1; FShjUl>mV 文字与数字不一致words and figures differ
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1 A9b(P[!]T: SM8N*WdiU 支票
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~BuzI9~7P 时间已过account closed
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v 更改处应加盖印章alterations require initials
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IOZw[9](+ 时间已过effects not cleared
Lbrl CB+ 4,LS08&gh B`e/ / buX(mj:& 停止付款payment stopped
i'li;xUhZ _y[C52, Qw2`@P8W d[9{&YnH ! 支票毁损cheque mutilated
&Tt7VYJfIV ?YR;o4 n7bVL#Sq[ ((A@VcX 汇款||寄钱to remit||to send money
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`f}s<At bK%F_v3' _C5i\Y) 寄票供取款||支票支付to send a cheque for payment
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}W" G,!j P2S 寄款人a remitter
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.H8 LRHod1}mS bs|gQZG y[$UeE"0 收款人a remittee
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# :G 5p`;hGo 国外汇票foreign Bill
TNqL ')f k*;U?C! ,JdBVt Xw9]WJc 国内汇票inland Bill
O~qRHYv J.XkdGQ |_p7vl" \(Rj2 跟单汇票documentary bill
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空头汇票accommodation bill
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y/S3ZJY 'Grej8 原始汇票original bill
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9'99 RjVUm+< x} =,'Ko}3 改写||换新票据renewed bill
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@/ IrYj#,xJ ]vf_4QW= %R4 \[e 即期汇票sight bill||bill on demand
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yH ?cWwt~N9 FFZ?-sE n#"G)+h3# …months after date||…months after date…月后付款
tb?TPd-OY ?wk
T=mv s2,6aW C C1f$^N 见票后…日付款…days after sight||…days sight
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P'B|s/) 见票后…月付款…months after sight||…months sight
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=?[:5 92Gfxld\ 同组票据set of bills
~c v|, 1:<n(?5JI uG'S&8i_ lmcgOTT): 单张汇票sola of exchange||sole of exchange
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R7Rrne , SUx!o \h[*oeh en|~`]HF 远期汇票usance bill||bill at usance
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长期汇票long bill
D@X"1X!F`G T] H'l p5rq>&" Wx#l}nD 短期汇票short bill
>P(.yQ8&kL B7qi|Fw hB<(~L?A] &to~#.qc 逾期汇票overdue bill
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V5 ])qnPoQ<n <~ay4JY 宽限日期days of grace
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8 \5N\NN @J Jon3ywd1Y jK\kASwG 电汇telegraphic transfer (T.T)
30w(uF 0 7qjWo/t 9`qw,X&AK_ rvhMu}. 邮汇postal order||postal note (Am.)||post office order||money order
x/]G"?Uix &N7q9t mK7SEH; #Q_Scxf 本票promissory note (P/N)
Z8h;3Ek 7a_u=\, +5O^{Ce6 oEZhKVyc.y 押汇负责书||押汇保证书letter of hypothecation
&<&eKq zGd[sjL ?Nt m5(R r;(^]Soz 副保||抵押品||付属担保物collateral security
ae3 Gn}tf XpKeN2=p lGT[6S\as wmbG$T%k 担保书trust receipt||letter of indemnity
m bhh ~_CZ1 WuWOC6^ @QpL*F 承兑||认付acceptance
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cL] ZZ}HgPZ 单张承兑general acceptance
Y*jkUQ I+Qt5Ox $WW7, B&!>& Rbx 有条件承兑qualified acceptance
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'o2oZnG 附条件认付conditional acceptance
9O&MsTmg$ k^q~2 ?:vB_@ #="Lr4T 部分认付partial acceptance
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