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。
u\Q**m2XP 会计报表statement of account
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往来帐目account current
03\8e?$ `5jB|r/ }n8;A;axi mK&9p{4#U 现在往来帐||存款额current accout
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W%QtJB1) j@\/]oL^We dp W%LXM_ 销货帐account sales
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J ,B>b9,~3a 共同计算帐项joint account
L 'Rapu t O;W?g !9OgA '0rwNEg 未决帐项outstanding account
70(?X/5# =xP{f<` %E_{L ?E@[~qq_ 贷方帐项credit account||creditor account
glIIJ5d|, K<(sqH <Wq{ V;$ BVeNK=7m% 借方帐项debit account||debtor account
xGk4KcxKs K7Tell\` e:occT "b7C0NE 应付帐||应付未付帐account payable
W4Q]<<6& Ux]@prA q Uwa1)Lwn zjE4v-H:l 应收帐||应收未收帐account receivable
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gd< DlO;EH c17==S oPZ4}>uV 新交易||新帐new account
IQv>{h} L@GD$F=<0 $4,6&dwg 54%}JA][ 未决帐||老帐old account
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f;Ls ?Qk#;~\yB 现金帐cash account
E+ 20-> Ev#aMK Gjr2]t;E ;O>fy:$' 流水帐running account
pQ8+T|0x P2F>iK#U xc?<:h" $vz%
暂记帐||未定帐suspense account
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s ~G{-)* }FVX5/.' 过期帐||延滞帐overdue account||pastdue account
t68RWzqiG[ rg.if"o ;_\P;s L;`t%1 杂项帐户sundry account
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jzNU5F [%kucG C7 详细帐单||明细表detail account
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3R {y68-S ak[)+_k_ SGm?"esEt 呆帐bad account
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<&iBR Gy%e%' =@o} 会计项目title of account
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z 会计薄||帐薄account-book
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4/C 营业报告书||损益计算表account of budiness||business report
ZI7<E k9n93I|Cm a2TC, 5oS\uX| 借贷细帐||交验帐account rendered
'Nh^SbD+_| ]_s]Q_+E Bh?;\D'YC /V&Y@j 明细帐account stated
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; :z\STXq i weP3u## 与…银行开立一户头to open an account with
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~} 与…银行建立交易to keep account with
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Du &>o)7H]; 继续记帐to keep account
[C$ 0HW ,P}c92; $dR%8@.H +-hmITJv 与…有交易to have an account with
y_6HQ: S~T[*Z/m 5j]%@]M$Z D)5wGp 作成会计帐||有往来帐项to make out an account with
' vwBG=9C z?PF9QL1 t`Sh!e cQ`,:t#[ 清算||清理债务to make up an account
:O7J9K| b{&@Lm0Tn F}X_I J?&9ofj& 清洁帐目||与…停止交易to close ones account with
DCj!m<Y& x-1[2K1"[ oW6.c]Vo Nx99dr 结帐to close an account
1 !sYd@iD@ 4Xz|HU? Xy._&&pt FB@G.
f 清理未付款to ask an account||to demand an account
p s2C8;zT 6[cMPp x `)'YU^s O'k"6sBb 结清差额to balance the account with
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KLX>QR@ q45n.A6a [lf[J&}X 清算to settle an account||to liquidate an account||to square an account
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SDBl~g 审查帐目||监查帐目to audit an account
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=#W6+=YN8 u7S7lR"lxW 检查帐目to examine an account
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}P 7*sB"_U2 e.[h 转入A的帐户to charge the amount to As account
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7y1$ *p"%cas 以计帐方式付款to pay on account
;*8$BuD Z',pQ{rD 1'ZBtX~A nk[ixVc 代理某人||为某人on ones account||on account of one
y@F{pr+dA ;e+ErN`a.~ +BESO G=DRz F 为自己计算||独立帐目on ones own account
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_ N-:.S 由某人收益并负风险on ones account and risk||for ones account and risk
\j4TDCs_[ C&\#{m_1B A," u~6Bn %k9GoX_ 由某人负担for ones account||for account of one
T{Av[>M 7"1M3P5*8 |(]XZ !{ lwSA!W 按某人指示||列入某人帐户by order and for account of one
Uo# Pe@ieQ Bx)4BPaN ^]K_k7`I f mf(5 列入5月份帐目for May account
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y" s_/CJ6s 编入某中帐项下to pass to the account of||to place to the account of
q>t#5Z81 `j9 ;9^ NbH;@R)L k*J0K=U| 寄出清算书to send in an account||to send in render an account
r3'0{Nn+ umI@ej+D #V@[<S2 xtyOG 支票薄cheque book
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iWf?X EjrK.|I0 支票陈票人cheque drawer
_->d41 tw,uV)xm zt6GJz1q qf;x~1efC4 持票人cheque holder
PY[nnoF"| ;ry~x:7L7 jBb:) qx|~H'UuBN 不记名支票cheque to bearer||bearer cheque
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/ \8g'v@$wG 记名支票||认人支票cheque to order
NYw>Z>TD8c W^k95%zBM g%TOYZr!X sFt"2TVr3 到期支票antedated cheque
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Ge " #x*\dL 5X&Y~w,poU 未到期支票postdated cheque
u.;l=tzz !y+uQ_IS@ u:.w/k%+ ia@ |+r 保付支票certified cheque
s5h}MXIXw Q<0X80w> [n4nnmM j<'ftKk 未获兑现支票,退票returned cheque
,R.rxoO nr&bpA/ M0yv=g 0CO@@`~4 横线支票crossed cheque
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nX y4U|~\] 普通横线general crossing
S4\a"WYg X!_&%^L' #N"m[$;QR {7jl) x3l 特别横线special crossing
/k8I6 ^hXm=r4ozR |sd G<+ DkX^b:D*f 空白支票blank cheque
Q3Pu<j}Y r0!')?#Z /poGhB1k 3~{I/ft 失效支票,过期支票stale cheque
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P?prT ?z`={oN 普通支票open cheque
3CgID6[Sy b{qN7X~> <pfl>Uf h;,1BpbM 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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eDRY ]Cj@",/3# 支票换现金||兑现to cash a cheque
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=B9-}]DDO 清理票款to clear a cheque
PQDLbSe)\ N]w_9p~=1 0W(mx-[H/ `0\Z*^> 保证兑现to certify a cheque
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d!E_EoOi 填写支票数额to fill up a cheque
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F }9+;-*m/ is4}s,]$6 支票上划线to cross a cheque
Up{[baWF *{3d+j/?/ R3~,&ab 1ZI1+TDH 开发支票to make out a cheque
6@s!J8! i'm<{v ^1najUpQ_n H].|K/-p 签发支票,开立支票to draw a cheque||to issue a cheque
!BsQJ_H =0pt-FQ %"0, o$ u#,8bw?1 透支支票to overdraw a cheque
g}s$s} hyH[`wiq $Z:O&sD{ dymq
Z< 背书支票to endorse a cheque
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H)Btm 请付票款||清付票款to pay a cheque||to honour a cheque
f' ?/P~[ R9U{r.AA Ca|egQv |}z)>E 支票退票to dishonour a cheque
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0fZ xU.1GI%UPu VBX)xQazU 拒付支票to refuse a cheque
W:_-I4q~ FJ_7<4ET B&]`OO>O w"v!+~/9 拒付支票to stop payment of a cheque
\rS*\g:i .xN<<+|_v' ,U~A=bsa ib=)N)l 提示要求付款to present for payment
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(I 见票即付持票人payable to bearer
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#)R Vu3DP+u|i 支付指定人payable to order
'^UHY[mX8 :W.H#@'( -G(me"Cu qX,q*hr- 已过期||无效out of date||stale
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dc# 请给出票人R/D||refer to drawer
k+J%o%* < B4y_{V sY;h~a0n 3"h*L8No 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
c,a8#Og QTHY{:Rmu o%_-u
+ s<!A<+Sh 文字与数字不一致words and figures differ
L^JU{\C w!m4>w 1CC0]pyHX ]3 "0#Y 支票
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2j-l<!s 时间已过account closed
3~`P8 9 y!b"Cj Cog }a f Fi=/} 更改处应加盖印章alterations require initials
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2 5~Z%_? 时间已过effects not cleared
-HF?1c /dCsZA {,Z|8@Sl% HM% +Y47a 停止付款payment stopped
O ~5t[ x// uF #6M |T+= :Racu;xf 支票毁损cheque mutilated
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b (* 汇款||寄钱to remit||to send money
}1 O"?6 ;Rv WF ) G8}owszT vv)q&,<c 寄票供取款||支票支付to send a cheque for payment
z?DCQ zfop-qDOc f/dJRcDl< X!|eRA~o 寄款人a remitter
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;8L1' -7!L]BcZ. ]WNY"B>+ 收款人a remittee
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b b}(c'W*z% s17)zi,?4 huZ5?'/Fg 国外汇票foreign Bill
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qu 1L`V{\_0s 5@RcAQb: 国内汇票inland Bill
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P @:im/SE +o@:8!IM1 跟单汇票documentary bill
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&q?1 空头汇票accommodation bill
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RR=WD -l B.=n U 原始汇票original bill
sPc}hG+N <cZ/_+H%C J<L\IP?% &IXmy-w 改写||换新票据renewed bill
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Qq6'[Od 即期汇票sight bill||bill on demand
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fp&Q! uhj]le! &bq1n_ …days after date||…days after date…日后付款
[*u\ S dfAw\7v/ +-b'+mF Lios1|5 …months after date||…months after date…月后付款
8g:VfzaHu eaO'|@;{~ #9s)f R -J=6) 见票后…日付款…days after sight||…days sight
Xl1% c7r.1 ie[X7$@ pq]z%\$u ogSDV 见票后…月付款…months after sight||…months sight
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' 5J[]J f6J]=9jU 同组票据set of bills
rRe^7xGe7 VMF?qT3Nd Q7e4MKy7 0t7)x8c 单张汇票sola of exchange||sole of exchange
4pMp@b R`$Y]@i&B >o13?-S%e IAzFwlO9 远期汇票usance bill||bill at usance
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:d *jQ$\|Y y+Nw>\|S 长期汇票long bill
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z"o( %D D^>d<LX } D!tB 短期汇票short bill
L'a+1O1q&i AvZ5?rN$ 9W(&g)` )uAY_()/ 逾期汇票overdue bill
_vb'3~'S iku*\,6W <sm"3qs"_ KF(y`(8f 宽限日期days of grace
,]ySBAO {HM[ )t0 :sK4mR F I6;6x 电汇telegraphic transfer (T.T)
xMQ>,nZ #"c'eG0 r?Mf3U^G 9[X'9*, 邮汇postal order||postal note (Am.)||post office order||money order
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本票promissory note (P/N)
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/" {T^D&i# o 押汇负责书||押汇保证书letter of hypothecation
E0 VAhN3G\ un!v1g9O RLL
ph oL R/\Y( 副保||抵押品||付属担保物collateral security
B*}]' yU/?4/G! F4-rPv f^hJA Z 担保书trust receipt||letter of indemnity
jyF*JQjK4 B%u[gNZ Ap?,y? -,;w
oOG 承兑||认付acceptance
3mYW] ;*zLf 9i QGOkB /d6Rdl`w 单张承兑general acceptance
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X\A|V& 5Hj/7~ = 有条件承兑qualified acceptance
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` 附条件认付conditional acceptance
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Pr(X \$4z@`n Y 部分认付partial acceptance
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