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。
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Jw?a 会计报表statement of account
E0 VAhN3G\ e0TxJ* JW><&hY$" fnr8{sr.2Z 往来帐目account current
ZZ{c /kyO,g$9 7neJV t\QLj&h}E 现在往来帐||存款额current accout
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* 销货帐account sales
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n aB (pdW4 2`;XcY4A Q_fgpjEh/t 共同计算帐项joint account
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h]~FYY KI#v<4C$P vOCaru?~h 未决帐项outstanding account
*szs"mQ/ @}Ry7H0O Va.TUz4 VFF5Tp 贷方帐项credit account||creditor account
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_Q 借方帐项debit account||debtor account
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~ "]p&7 ` W);+s (t&`m[>K 应付帐||应付未付帐account payable
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K r|ZB3L|7 ;aD~1;q ]<YS7.pT 应收帐||应收未收帐account receivable
dVMl;{ Nlm}'Xt BB3a8 [#\OCdb*3 新交易||新帐new account
KLG .?`h: K\ B!tk Z>3~n S?i^ ~ 未决帐||老帐old account
?(B}w*G~ WwnBe"7M 3j$,L( .Xf_U.h$*@ 现金帐cash account
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Cpd>xXZz&S +ru `Zw5, 流水帐running account
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.d^' j?$B@Zk CiHx.5TiC {P?DkUO} 暂记帐||未定帐suspense account
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-h GFbn>dY 过期帐||延滞帐overdue account||pastdue account
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~K 杂项帐户sundry account
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T.R%Jys Q2)5A&U\ 详细帐单||明细表detail account
f`>\bdz Xu_1r8-|=b SV ~QH&0' h \`( 呆帐bad account
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L 会计项目title of account
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a>8]+@ k8}'@w 5)k/4l ' 会计薄||帐薄account-book
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"k [$euV g_tEUaiK 营业报告书||损益计算表account of budiness||business report
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<$uDN].T4 借贷细帐||交验帐account rendered
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*l&<q># &V&beq4)p 5>1c4u`x 明细帐account stated
'{JMWNY T DPQ+Kg_ /-@F|,O)$n 1dp8'f5^ 与…银行开立一户头to open an account with
eK3d_bF+ Zmk 9C@ DBvozTsF~ `N}'5{I 与…银行建立交易to keep account with
Z>1yLt@ls <7ag=IgDy 9K&YHg:1 0H}O6kU 继续记帐to keep account
eeBw\f0 y?}<SnjP: ` -f\6r|:) wz:,gpH 与…有交易to have an account with
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UOZn nM8'="$ $Zrc-tkV ]nxSVKE4p 作成会计帐||有往来帐项to make out an account with
5HAAa I ESS1 L$y sC :.}6 $9Xn.,W 清算||清理债务to make up an account
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er9 清洁帐目||与…停止交易to close ones account with
G)3r[C^[k &" yoJ<L #N97 YcSPU( 结帐to close an account
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&0 01%0u8U >dDcm 清理未付款to ask an account||to demand an account
T+5H2]yy) e&<=+\ul 2rf#Bq?7 ICWHEot 结清差额to balance the account with
leXdxpc cS#| _ $D*Yhv!/ Ivq|-LDNc 清算to settle an account||to liquidate an account||to square an account
Z+Fh I^ N;cSR\Ng ZzT"u1,& *>lXCx 审查帐目||监查帐目to audit an account
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[&p/7 p<RIvSqM ae+*gkPv8 检查帐目to examine an account
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] $|19]3T@Z Ee$F]NA zK: 2.4 转入A的帐户to charge the amount to As account
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`R k,/2]{#53d llpgi,-= .7Itbp6=R 以计帐方式付款to pay on account
1=jwJv.^/ 3`njQvI\ ;Z&w"oSJ +'9xTd 代理某人||为某人on ones account||on account of one
<ZoMKUuB 2$joM`j$ #4& <d.aw' sFRQFX0XoY 为自己计算||独立帐目on ones own account
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u{xy @.v{hkM` 由某人收益并负风险on ones account and risk||for ones account and risk
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l t)l^$j!h@ 6"o@d8>v 由某人负担for ones account||for account of one
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11-?M 按某人指示||列入某人帐户by order and for account of one
?Aky!43 D{]9s -lI6!a^ dYp} R>+ 列入5月份帐目for May account
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#Gu(h(Z s -+ Mh('K 编入某中帐项下to pass to the account of||to place to the account of
[mG:PTK3 /h K/t; @?[}\9dW ]Cc8[ZC 寄出清算书to send in an account||to send in render an account
TZE;$:1vx> !MD uj S(5&%}QFQ 'X1/tB8* 支票薄cheque book
)9V8&, c8qwsp KA]5tVQA Qr*7bE(a 支票陈票人cheque drawer
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:@sjOY 持票人cheque holder
JA6#qlylL )ZDqj ey) 8q.5 Q~$hx{foN 不记名支票cheque to bearer||bearer cheque
K}Rq<zW ;cW9NS3: #~;:i 0D^c4[Y'l 记名支票||认人支票cheque to order
G297)MFF IM&l%6[). oa8xuFu(n \={A%pA;@{ 到期支票antedated cheque
Qon>[<]B 4lF?s\W: bRK[u\, kZH IzU 未到期支票postdated cheque
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If:~mIs $|!@$A j u75(\<{ 保付支票certified cheque
g,""j` cR/z; *wr7 e:zuP.R z)]Br1 未获兑现支票,退票returned cheque
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s X,i^OM_ 横线支票crossed cheque
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x}a 普通横线general crossing
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bf-V Q7 56^#x 特别横线special crossing
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)[U 空白支票blank cheque
)NL_))\ 4]%v%64U +'QE-#%{= yOXL19d@p_ 失效支票,过期支票stale cheque
eJtfQ@? s2Hx?~ VqK/GWg 2C_/T8 普通支票open cheque
7\sR f/ Mg76v<mv< i2(lqhaP \rY<DxtOq 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
sDzlNMr?P+ :ZP`Y%dt' ^=V b'g3P~ ]\Q9j7}37+ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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*, E{B=%ZNnm 支票换现金||兑现to cash a cheque
=[T_`*s& 9$oU6#U,h JVk"M=c dE0p>4F 清理票款to clear a cheque
'k(aZ" ?R VY%s;g K\a=bA}DG ?ta(`+" 保证兑现to certify a cheque
wEJ) h1=)^ BmGY#D, 8O0E;6b >qhoGg 填写支票数额to fill up a cheque
&]mZp& tV5Uz&:b ?*h2:a$ ui$JQ _P 支票上划线to cross a cheque
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jTM-7 开发支票to make out a cheque
FG[YH5 ;Q&|-`NK r p^Gk //_aIp 签发支票,开立支票to draw a cheque||to issue a cheque
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a# d5O_~xf& 透支支票to overdraw a cheque
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xOAA1# V`/D!8> tUPdq 0%t[ 背书支票to endorse a cheque
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'`$O ]s))O6^f 5i42o+' 请付票款||清付票款to pay a cheque||to honour a cheque
fi.[a8w:W WFTXSHcG #uzp HpX ;:/I 支票退票to dishonour a cheque
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< {-fhp@; 拒付支票to refuse a cheque
v.Y?<=E+<d MY]<^/Q #rkz:ir4 X?8 EPCk 拒付支票to stop payment of a cheque
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gxuuP4 ev}ugRxt|k 1K`7 提示要求付款to present for payment
Q*J8`J:#^R ]?#E5(V@x N#Y|MfLc WX9ABh& 5 见票即付持票人payable to bearer
bz1+AJG Mt93YD-2+ G'M;]R9EP nH=
8I~jp 支付指定人payable to order
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N\IQ7oI h'tb 已过期||无效out of date||stale
.a0]1IkatV q|}%6ztv- +=:*[JEK,U ?E*;fDEC 请给出票人R/D||refer to drawer
P d"=&Az| pmIOV~K 2.>WR~\ ~mR@L `"l 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
a^ __Z3g, NZTG)< PXRkK63 t{ R\\j 文字与数字不一致words and figures differ
fVXZfq6 `u't o^!_S5zKe. C;UqLMrOI 支票
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ye-EJDZN 时间已过account closed
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}$ 更改处应加盖印章alterations require initials
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;K$ !c5 时间已过effects not cleared
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N l+vD`aJ 3 停止付款payment stopped
t4P`#,:8 cS2PrsUx T)Zef yd|ro G/ 支票毁损cheque mutilated
^xt @ y v58~w*" 2A95vC'u>| Lhz*o6) 汇款||寄钱to remit||to send money
rsaN<6#_^Q _ g8CvH)?! ]<xzCPB CQANex4&\ 寄票供取款||支票支付to send a cheque for payment
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O?bT,"b lZr}F.7 寄款人a remitter
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F%tV^$% Dx5X6 t9= 收款人a remittee
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"L;W zCe[+F chE}TK 国外汇票foreign Bill
Vm*E^ v K0usBA KPrH1 [VU `6:B0-r 国内汇票inland Bill
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Dap 跟单汇票documentary bill
sW,JnR W>j@E|m$ idNra# j>`-BN_ 空头汇票accommodation bill
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G |kGQ~:k+P /& W& %xv*#.<Vj 原始汇票original bill
~JS BZ@ ^)UX#D3b NXCvS0/h 9vauCIfVC 改写||换新票据renewed bill
RuGG3"| bn%4s[CVb4 1N}vz(0" Z0[d;m* 即期汇票sight bill||bill on demand
yu>o7ie+;Y }0IeKpu5 :2.<JUDM !<3!ORFO …days after date||…days after date…日后付款
SU5O+;{`' EeR} 34 2e9.U/9 !pZ<{|cH …months after date||…months after date…月后付款
UDT\Xc rS!M0Hq>t &/n*>%2 ox*>HkV 见票后…日付款…days after sight||…days sight
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=NmW}x|n @'9m()%-]g f_2(`T# 见票后…月付款…months after sight||…months sight
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P1R5}i 同组票据set of bills
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nsx!M <aLS4 "AP$)xM-: jU-aa+ 单张汇票sola of exchange||sole of exchange
?t5<S]'r$ KM+[1Ze$ >6R3KJe uBl&{$< 远期汇票usance bill||bill at usance
BwkY;Ur/AL npd:a Gx TuEM l8khu)\n4R 长期汇票long bill
{- &`@V TlowEh8r sh R| 84!Hd.H 短期汇票short bill
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V)`6 (:I]v_qEYS !S%0#d2 t#xfso`4o 逾期汇票overdue bill
7=D,D+f >(-A"jf HB{'MBs ah%Ws#& 宽限日期days of grace
Y]7503J ):_@i ;{aGEOP'U \_ 电汇telegraphic transfer (T.T)
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+U$;r8l :w-:B^VB @H<*|3J 邮汇postal order||postal note (Am.)||post office order||money order
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Zj,Q#}D ="5D}%
本票promissory note (P/N)
<:Mz2Rg y%X!l(gQ Rpv[rvK' 5.*,IedY 押汇负责书||押汇保证书letter of hypothecation
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>[Wjzg S2e3d =kfa1kD&{ 副保||抵押品||付属担保物collateral security
$~iZ aX8& 8]Tv1Wc "V(P)_ ^;'8yE/ 担保书trust receipt||letter of indemnity
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" e`S\-t?Z 承兑||认付acceptance
u5Vgi0}A ^?Mp(o Z[OX{_2]K 4~&3.1 单张承兑general acceptance
K6t"98 0U@#&pUc ":8\2Qp W-l+%T! 有条件承兑qualified acceptance
K^U=" AU3Rz&~ =`QYy-b X gK QJ^a\! 附条件认付conditional acceptance
9e=}PL ewU*5|*[ `VKFA<T 953qz]Q8 部分认付partial acceptance
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