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。
R{4^t97wH{ 会计报表statement of account
Po;W'7"Po` 7"D",1h BVQqY$> X05/uX{ 往来帐目account current
c]-<vkpV mIvx1_[ /HEw-M9z c):/!Q 现在往来帐||存款额current accout
0o4XUW !,uE]gwLw 2qNt,;DQ @;4zrzQi7 销货帐account sales
q q`4<0 I> //MUeTxR E~T-=ocKE Wi<m{.%\E 共同计算帐项joint account
@{e}4s?7od tjS@meT aK~8B_5k8 b_krk\e@S 未决帐项outstanding account
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C} B@))8.h] rHI{aO7 {WS;dX4 贷方帐项credit account||creditor account
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Mv,zO5 8d{0rqwNE U>SShpmZA @4C% +- 借方帐项debit account||debtor account
.43'HV RC"MdcD:]y Qljpx?E est
9M*Fn 应付帐||应付未付帐account payable
'oVx#w^mf A\DCW VGN5<?PrN >6-`}G+| 应收帐||应收未收帐account receivable
G4;Oi= 6_;icpN] (,2SXV YP<ms 新交易||新帐new account
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' G.B2(' Rv>-4@fMJ Q{>k1$fkV 未决帐||老帐old account
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u'f 9=tIz q<<v,ihh 现金帐cash account
1GRCV8"Z^ 4J?0bZ >'$Mp < r;2^#6/Z 流水帐running account
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(T{ r5/0u(\LB 暂记帐||未定帐suspense account
T>Z<]s e9tjw[+A t@;p HiFUv>,u 过期帐||延滞帐overdue account||pastdue account
~?}Emn;t IOH}x4 ]EAO+x9 } OR+Io 杂项帐户sundry account
WwFm*4{[o vr l-$ii sP~<*U.7 ?V=ZIGj 详细帐单||明细表detail account
o|:b;\)b *^4"5X@ eByz-,{P =nS3p6>rZ 呆帐bad account
;'K5J9k `wVyb>T '<<t]kK[N ]m<$} 会计项目title of account
aXYY:; CRE3icXbQ !pW0qX\1n \\qZl)P_ 会计薄||帐薄account-book
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)-2^ cT,sh~-x, p2](_}PK ki!0^t:9 营业报告书||损益计算表account of budiness||business report
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)10+@d "8MF_Gu): Gd=RyoJl 借贷细帐||交验帐account rendered
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pZAc b$joY*< 6 明细帐account stated
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&JUt( i.m^/0! 与…银行开立一户头to open an account with
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% p5iuYHKk? 与…银行建立交易to keep account with
:F?C)F %h@EP[\ bAMdI 5Zk? y)@wjH{6 继续记帐to keep account
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gV2$I 与…有交易to have an account with
k,*XG$2h =^?/+p8k ?@86P|19 0=YI@@n) 作成会计帐||有往来帐项to make out an account with
XL^GZ {IjR^J=k !Uo4,g6r+ oEv'dQ9 清算||清理债务to make up an account
|6-nbj 9*M,R,y y9ZvV0 GbI/4<)l} 清洁帐目||与…停止交易to close ones account with
59u}W 0 g_bLl)g< 6gDN`e,@ H5|;{q:j 结帐to close an account
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9(Xn>G'iT e0 ecD3 清理未付款to ask an account||to demand an account
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0y\Z9+G: F+qm[Bc8 结清差额to balance the account with
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Kg]J/|0\ sI2^Qp@O1 AbM'3Mkz 清算to settle an account||to liquidate an account||to square an account
HzsdHH(J x8|J-8A( y~V(aih}D xE}>,O|'q 审查帐目||监查帐目to audit an account
53h0UL #'}*dy/ |-H&o] DY*N|OnqJ 检查帐目to examine an account
6A ah9 lB4WKn=?Kl dO\"?aiD 3so%gvY.' 转入A的帐户to charge the amount to As account
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,HUk 以计帐方式付款to pay on account
a+QpM*n7Lq I/N *gy?* X
Ww804ir {;oPLr+Z 代理某人||为某人on ones account||on account of one
x)&\z} wd6owr ^.y\(= /wG2vE8e 为自己计算||独立帐目on ones own account
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9+N-eW_U X8\GzNE~R !r-F>!~ 由某人收益并负风险on ones account and risk||for ones account and risk
dRMx[7jVA \)e'`29; ,,r>,Xq6 5r0YA
IJ 由某人负担for ones account||for account of one
mkpMfPt -\MG}5?! ;{6~Bq9 *1"+%Z^ 按某人指示||列入某人帐户by order and for account of one
xz]~ jL@-] 6\t@)=C,Q Y:`&=wjP~ i#O SC5ZI 列入5月份帐目for May account
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uNl A}!J$V:w] vQ.R{!",> y7<|_:00 编入某中帐项下to pass to the account of||to place to the account of
p7~!z.)o k:%%/ .)3 <Q}> (m$Y<{)2 寄出清算书to send in an account||to send in render an account
/{2,zW |y*c9 \7_y%HR @VI@fN 支票薄cheque book
8EYkQ ^rz_f{c]- )%]J>&/0J n+p }\msH 支票陈票人cheque drawer
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/W>S,( O0:q;<>z 持票人cheque holder
8CE = 4 `@%LzeGz O&&~NXI\ UZ";a453r 不记名支票cheque to bearer||bearer cheque
mZBo~(} 06jQE2z2R fsXy"#mOkD ';"VDLb3 记名支票||认人支票cheque to order
H*6W q T>>c2$ x v^PO|Z #z42C?V 到期支票antedated cheque
a.Vuu)+Quw <Z$J<]I [B3RfCV{ 0"#HJ
A44 未到期支票postdated cheque
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{'b:C 2zpr~cB= 保付支票certified cheque
HT@=evV $Q0n 2qp#N% JS77M-Ac 未获兑现支票,退票returned cheque
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`&w^* $d4n"+7 AwN!;t_0+N n !(F, b 横线支票crossed cheque
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hg: N g,j# _cwpA#x`} 普通横线general crossing
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3"`+o .(vwIb8\_ @ P|y{e6 特别横线special crossing
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7 ntY]SK%Z KlqY@Xt 空白支票blank cheque
=">NQ)98u g .\[o@H H.0K?N&\?> ,0k;!YK 失效支票,过期支票stale cheque
snJ129}A 1&2>LE/P E.f%H(b cZ06Kx.. 普通支票open cheque
cNH7C"@GVu g=rbPbu s @C}P saAF+H/= 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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3HfQ olcDt&xv] `x|?&Ytmf9 W%J\qA 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
A=4OWV? 9B4&m|g #1[u(<AS Je{ykL?N 支票换现金||兑现to cash a cheque
v2?ZQeHr_( Xeajxcop# /E>e"tvss F5Va+z,jg 清理票款to clear a cheque
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$& 保证兑现to certify a cheque
Yz b XuJ4 |^aKs#va 26nx`w?j( $^P0F9~0 填写支票数额to fill up a cheque
HP=+<]?{G MJvp6n oQ# 8nu{k A's{j7 支票上划线to cross a cheque
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2U B3BN`mdn> <qSC#[xu wbHb;] 开发支票to make out a cheque
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r{Nh YMgNzu PdCEUh\>y 8RX&k 签发支票,开立支票to draw a cheque||to issue a cheque
/\Ef%@ G9lUxmS< 99S^f:t Y}/-C3) 透支支票to overdraw a cheque
+H.`MZ= <N)oS-m> Ei|\3Kx yLGRi^d# 背书支票to endorse a cheque
?0SEMmp`H R@0R`Zs 25T18&R Q@niNDaW2 请付票款||清付票款to pay a cheque||to honour a cheque
+:f"Y0 =WLY 6)]A Gq6*SaTk 74u&%Rj 支票退票to dishonour a cheque
Tk>#G{Wb- H[gWGbPq7 q<J~ ~' y(&Ac[foS} 拒付支票to refuse a cheque
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Rah 拒付支票to stop payment of a cheque
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x *J dveiQ 提示要求付款to present for payment
lk!@? .6> w'F{> j+!v}*I![ omFz@ 见票即付持票人payable to bearer
@c#(.= >usL*b0% ZC?Xqp >sF)BoLc 支付指定人payable to order
b'y%n lFkR=!?= ~>G^=0LT jylD6
IT 已过期||无效out of date||stale
:DNjhZ vIvIfE Y@v>FlqI{ 1cDF!X] 请给出票人R/D||refer to drawer
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jo7\`#(Q I'Hf{Erw 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
#G3<7PK {I((p_ k'YTpO 3R/bz0 V> 文字与数字不一致words and figures differ
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'@R$ 支票
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2eogY# 时间已过account closed
t-AmX)$ +t.b` U`- yauvXosX ]|@^1we 更改处应加盖印章alterations require initials
"4Nt\WQ pCDmXB W)/#0*7 wL1MENzp*z RCrCs
<aw[ XFg 时间已过effects not cleared
#Z #-Ht s.rm7r@# 5-V pJ V#HuIgf- 停止付款payment stopped
"Q<MS'a PnTu =I<R! ZSN '"^'MXa 支票毁损cheque mutilated
0K+ne0I dr(*T 9$t(&z= b>|6t~}M 汇款||寄钱to remit||to send money
#cJ@uqR =l6mL+C +vH4MwG$.& "Q0@/bYq 寄票供取款||支票支付to send a cheque for payment
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ff>/1 {ax:RUQxy oDR%\VY6T 寄款人a remitter
\zY!qpX< |4JEU3\$ Q8NX)R a#4?cEy 收款人a remittee
T%Lx%Qn g-A-kqo9 oRFq@g !VJoM,b8 国外汇票foreign Bill
*|0 -~u%q vdZW%-A&\ hM{bavd w(/S?d
国内汇票inland Bill
p ?!/+ 1^}+=~ UZMd~| S!UaH>Rh 跟单汇票documentary bill
^ c<Ve'- Wri<h:1 G2D$aSh QY/w 空头汇票accommodation bill
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?}0 ,o. KwS@D9bok s#11FfF` 原始汇票original bill
]`K2N 2 nCA<& 6'/ #+,d' }j%5t ~Qa 改写||换新票据renewed bill
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)2.Si# UfGkTwoo= tA;}h7/Lc~ 即期汇票sight bill||bill on demand
8=l%5r^cq \e;iT\=.( <YY 14p {mg2pfhB! …days after date||…days after date…日后付款
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xpt:BBo CrLrw T ^sw?gH* …months after date||…months after date…月后付款
$Yq9P0Ya ueudRb r&CiSMS* K-4PI+qQ\ 见票后…日付款…days after sight||…days sight
S'" Df5 C]6O!Pb0 w{KavU5W F%|h;+5 见票后…月付款…months after sight||…months sight
)8AXm w<#!h6Y= {FkF vN:Ng 同组票据set of bills
;pAK_> J5qZFD eFgA 8kY) 3BI1fXT4=j 单张汇票sola of exchange||sole of exchange
P0@,fd< R&&4y 7 DQ3<$0 TOt dUO 远期汇票usance bill||bill at usance
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lD s;e\ pt COlqcq'qAu 长期汇票long bill
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0`K fC`&g~yK' 短期汇票short bill
4x34u}l m0wDX*Qn 23PGq%R =cI(d , 逾期汇票overdue bill
RZLq]8pM o/E >f_k[ M3\AY30L 79gT+~z 宽限日期days of grace
[,Gg^*umS (QEG4&9 0mE 0 j pBHRa?Y5 电汇telegraphic transfer (T.T)
.('SW\u- K-v#.e4 q V=!ORuj oJ^P(] dw 邮汇postal order||postal note (Am.)||post office order||money order
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4,YQM /^ts9: I7onX,U+ 本票promissory note (P/N)
D.:Zx d]9z@Pd oH@78D0A { 6il`>=C 押汇负责书||押汇保证书letter of hypothecation
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J.a]K[ci *dQSw)R 5pX6t 副保||抵押品||付属担保物collateral security
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YK_7ip.a[ sHj/; "oyo#-5z 担保书trust receipt||letter of indemnity
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jWNf .-zom~N-? pa+hL,w{6 承兑||认付acceptance
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E`9~ 单张承兑general acceptance
zLQx%Yg! }e1ZbmW W?&%x(6M Eci\a] 有条件承兑qualified acceptance
5P bW[ %d@z39-; K/$KI7P h[ ZN+M 附条件认付conditional acceptance
4euO1= P}iE+Z3 !WlH'y-I sOY:e/_F 部分认付partial acceptance
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