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。
+Q5O$8i 会计报表statement of account
Ei4^__g\' 4[gmA 7rjl-FUA~ 2Vx4"fHP#N 往来帐目account current
]8p{A#1 4D?h}U / !mNst$-H4 / FcRp ," 现在往来帐||存款额current accout
g&$=Y7G U]3!"+Y1P Fz7t84g( nGF
+a[Z 销货帐account sales
/ Q1*Vh4 <0CjEsAB] WX&IQ@ -zg*p&F 共同计算帐项joint account
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_Y.~ F!vrvlD`s 未决帐项outstanding account
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Nz| 贷方帐项credit account||creditor account
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DW ~E\Y hi8q?4jE :U?g']`Z## 借方帐项debit account||debtor account
P6gkbtg [3Q0KCZ0( 4S_f2P2J {T4_Xn -I 应付帐||应付未付帐account payable
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#k A({czHLhN5 `d_T3^ayu t!?`2Z5 应收帐||应收未收帐account receivable
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) `^)`J 新交易||新帐new account
w S K"!rj.Da @M'k/jl u+)!C*ho 未决帐||老帐old account
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4E''pW]8 现金帐cash account
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uUB ('z=/"(l }i+C)VUX 4&*lpl*N 流水帐running account
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rI Pp?P9s{ (TeH)j! 3!P^?[p3 暂记帐||未定帐suspense account
wkt4vE87 : /5+p>Ep} ?'V78N sA uz3cho' 过期帐||延滞帐overdue account||pastdue account
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杂项帐户sundry account
yCjc5d|tT |.; N_i 2-F7tcya| :V9Q<B^ 详细帐单||明细表detail account
8r(Vz =9&2udV1 I"]E}n d) %`~4rf"7 呆帐bad account
ev&l=(hY I gJu/{:y^ R&uPoY,f ,88B@a 会计项目title of account
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j1 Dk\%,[4( 会计薄||帐薄account-book
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. q~qz^E\T 营业报告书||损益计算表account of budiness||business report
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gptw T#&1q]P1F 借贷细帐||交验帐account rendered
X}[1Y3~y " lD -*e4 Yte*$cJ= %\it4 r3 明细帐account stated
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< pll5m7[ 与…银行开立一户头to open an account with
d^'_H>x !jP[= 42`Uq[5Y .UxkTads 与…银行建立交易to keep account with
,5 8-h?B0v Mx}r! Q 0Cc3NNdz A7QT4h&6 继续记帐to keep account
ZZi9<g1 k1[`2k:Hk #W:.Fsq !@V]H 与…有交易to have an account with
# l1*# Z ?r;F'%N= ZV Ko$q:F S*r }oX0 作成会计帐||有往来帐项to make out an account with
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ML L< 清算||清理债务to make up an account
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u 清洁帐目||与…停止交易to close ones account with
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WfM\ } %3;j5 ;6 结帐to close an account
o<|u4r={s "dG*HKrr Xe}I;sKrB #E4oq9{0*W 清理未付款to ask an account||to demand an account
;&b=>kPlZ }2=~7&) }lk9|U#6*` k]4CN 结清差额to balance the account with
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\V;{: 清算to settle an account||to liquidate an account||to square an account
M7DoAS{6e BT:b&"AR[ eT F s9$ JpQV7}$ 审查帐目||监查帐目to audit an account
Lxa<zy~b @&h_+|:- j1JdG<n }Ej^"T:H_; 检查帐目to examine an account
7CT446 *E@as &sq q+&ao 'mU\X!-
4< 转入A的帐户to charge the amount to As account
H8c -/ ~N2 [j * se),CP!s FN0<iL 以计帐方式付款to pay on account
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=gu ]:6IW: kDKfJp&a 代理某人||为某人on ones account||on account of one
NS4W!o;" -OQ6;A"# &I(3/u )q7!CG'oY 为自己计算||独立帐目on ones own account
_hB7;N3 }g.)%Bw! q_6<}2m,U (.M &nN'Ce 由某人收益并负风险on ones account and risk||for ones account and risk
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Qk*B 由某人负担for ones account||for account of one
w3Qil[rg .|6Wmn-uS v~O2y>8Z 0Q/BTT%X 按某人指示||列入某人帐户by order and for account of one
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AHR7mu= 62OZj%CXN yzCamm4~0 列入5月份帐目for May account
5DeAH; r^"pLzAx [{-;cpM\ k5Df97\s 编入某中帐项下to pass to the account of||to place to the account of
1`&"U[{ vP&JL~ nrZZk QNI Y&b JKX 寄出清算书to send in an account||to send in render an account
gM#]o QOGE #c1c%27cmm 9
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sL/" 支票薄cheque book
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C3G=DTt 支票陈票人cheque drawer
Rp""&0 ]$WwPDZ t'Pn* Bt-2S,c,o 持票人cheque holder
B}p{$g! [Gb8o' [[0u|`T/ d#3E'8 不记名支票cheque to bearer||bearer cheque
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Ut^ {4_EC 记名支票||认人支票cheque to order
9rhl2E 0=KyupwXC _ye74$# (E?X@d iu 到期支票antedated cheque
Wi{ jC?2Q io(Rb\#" iwnFCZVS 3N 5b3F 未到期支票postdated cheque
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EAXbbcV Vq<\ixRi 保付支票certified cheque
x.~A vJ hE>%LcP %oE3q>S$en W~FM^xR?p 未获兑现支票,退票returned cheque
EG[Rda wLz@u$u? KI{B<S3*Z $4a;R I 横线支票crossed cheque
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>[$zh hV]]%zwR+ 1x~dsM;q 普通横线general crossing
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B^)F 8%D 2G i 特别横线special crossing
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j] 空白支票blank cheque
i917d@r( < L1J~D?q [=q&5'FY0 CDU$Gi 失效支票,过期支票stale cheque
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>9n@o f,}9~r# )tW0iFY 普通支票open cheque
V 0M&D, s/0S]P]}f . + nkn4VA?" 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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* {WoS&eL Y ZyV {N2MskK 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
:@8N${7`$A +<o}@hefY2 $)6%LG_@ Qaeg3f3F3 支票换现金||兑现to cash a cheque
$\A=J \x9.[?;=e u?B9zt%$-m Uop`) 清理票款to clear a cheque
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IX 保证兑现to certify a cheque
U8gf_R' 7`_`V&3s J70r` o3OtG#g2 填写支票数额to fill up a cheque
F2:nL`]b[ C_ 4(-OWq U1^3 &N8 9 m`VIB 支票上划线to cross a cheque
}@H(z #M~6A^) t#BQB<GI eN{ewn#0. 开发支票to make out a cheque
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iTE*rNJ 签发支票,开立支票to draw a cheque||to issue a cheque
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YXHxo ;xxu , dn}'B% L }L"BY3$ 透支支票to overdraw a cheque
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@",z [wv;CUmgc 背书支票to endorse a cheque
p38RgEf 9T;DFUM vg;9"A!( ,|G~PC8 请付票款||清付票款to pay a cheque||to honour a cheque
0n-S%e5 wMvAm%}+ DT#F?@LG( 8qF OO3c\V 支票退票to dishonour a cheque
5|_El/G $WICyI{$ ;*[oi Yx"un4 拒付支票to refuse a cheque
;U<}2M!g f)#rBAkt l:- <CbG .6HHUy 拒付支票to stop payment of a cheque
K$kI%eGZA o7sIpE9 4RyQ^vL wT@{=s, 提示要求付款to present for payment
E@[ZwTnJ ZBsV uG,*m'x'] gEISnMH 见票即付持票人payable to bearer
bSgdVP- @aY>pr5! B`mTp01 q>f|1Pf 支付指定人payable to order
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z>Of: ZWXA%u7V 7v]9) W=y 已过期||无效out of date||stale
Q nmv?YXS *Eg[@5;QA 88g|(k/ khe.+Qfgj 请给出票人R/D||refer to drawer
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NrEq x.kIzI5 /5N`Euw 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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x=YV* |] cFsB#G G7SmlFn? 文字与数字不一致words and figures differ
k@}g?X`8 /7LAd_P6 Ju"K" u{8:VX 支票
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lcfX(~/m^ 时间已过account closed
aW*8t'm;m' e+O502] y134m IutU~%wv 更改处应加盖印章alterations require initials
<*[D30< 8fWk C<f} > JP}OS 0 HPqoen$ Ye]-RN/W
]US 时间已过effects not cleared
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HyC826~-rI `G "&IQ8. 7p_B?r 停止付款payment stopped
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VI k]`)# ~%!"!Z4 Lq]t6o] )R6-]TkA_ 汇款||寄钱to remit||to send money
pSdtAv '7JM/AcC#K A@ZsL yn|U<Hxl~H 寄票供取款||支票支付to send a cheque for payment
su0q 2. M$Ow*!DfP bY}:!aR<mK |Ng}ZLBM 寄款人a remitter
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L{q%h 2Dw}o;1' L XHDX 收款人a remittee
a St:G*a" 3XcFBFE Qb#iT}!p% q{uv?{I 国外汇票foreign Bill
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e/R$Sfj] >~*}9y0$ 国内汇票inland Bill
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Ad&".@ 跟单汇票documentary bill
HQGH7<=Om >l^[73,]L `M!'PMX ypWhH 空头汇票accommodation bill
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~h0Ul 原始汇票original bill
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B61lc 改写||换新票据renewed bill
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OZ4% 6/ 2#X>^LH 即期汇票sight bill||bill on demand
IHwoG(A~< o?5;l`.L} thSXri?kl
.5!Q( …days after date||…days after date…日后付款
>6gduD!6I h@ @q:I= "10.,QK [/U5M>#n …months after date||…months after date…月后付款
i QvqifDmh E=]$nE]b z_%}F': O'
S9y 见票后…日付款…days after sight||…days sight
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gf=R/$ FDTC?Ii O /X;!
F> 见票后…月付款…months after sight||…months sight
Ygc.0VKMR ~ep^S^V+ 8gW$\ Sr+ & 同组票据set of bills
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, yAQ)/u[| 单张汇票sola of exchange||sole of exchange
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4<,YBvV I@ D<rjR D<lV WP &:#"APX 远期汇票usance bill||bill at usance
/;WFRp. EO\- J-nM o"g<Vz y<m}dW6[\ 长期汇票long bill
e7n`fEpO LRPdA "Z ?3do-tTp }i52MI1-XP 短期汇票short bill
h%&2M58: scyv]5Hm! t8uaNvUM}e y-_IMu.J` 逾期汇票overdue bill
(S8hr,%n T1uOp5_]B Thuwme
sPRs;to- 宽限日期days of grace
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`8R vlPViHF. 电汇telegraphic transfer (T.T)
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F O> ?S'Wd= 邮汇postal order||postal note (Am.)||post office order||money order
!wIrI/P7# s}?QA cC 0>yuB gh VujIKc#4 本票promissory note (P/N)
+m1*ou'K I]Vkaf I>( bl[2VM7P O[ug7\cl+ 押汇负责书||押汇保证书letter of hypothecation
6f&qtJQ<A (#rhD} Iy@6cd,)S 4)d"}j 副保||抵押品||付属担保物collateral security
):nC&M\W~ ~X,ZZ 9H QoS]QY'bZ ZX0!BS 担保书trust receipt||letter of indemnity
^TAf+C^Ry ?:#$btmn? BCt>P?,UO [q~3$mjQ 承兑||认付acceptance
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{A%SDh .<Jq8J +[Q`I*C 单张承兑general acceptance
P.kf|,8L 66HxwY3a j!K{1s[.y gCM(h[7A 有条件承兑qualified acceptance
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e J:0`*7 附条件认付conditional acceptance
2 P9{?Y hv )d IaGF{O3. G,X
UMZ 部分认付partial acceptance
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