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。
%,33gZzf 会计报表statement of account
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>Tcm= 66/Z\H^d |a%B|CX 往来帐目account current
I!61 K 9~=gwP :aHcPc: _~juv& 现在往来帐||存款额current accout
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pvx.'L 销货帐account sales
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=>;- xtOx|FkYcl 共同计算帐项joint account
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N@i:m Dzo{PstM% 4 ^4d9?c 未决帐项outstanding account
g`kY]lu mU>&ql?e Jth=.9mrM HF]EU!OT 贷方帐项credit account||creditor account
WPtMds4 Rl1$?l6Rf *vb ^N0P yE}BfU { . 借方帐项debit account||debtor account
Yhe+u\vGs\ s\_l=v3 +yCTH l"kxr96 应付帐||应付未付帐account payable
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O)O Uy >'N!dM.+9 8[oYZrg 应收帐||应收未收帐account receivable
r?\|f:M3 0D<TF>M;pn ln fm0 i =-8@ 新交易||新帐new account
sllzno2bU W+.{4K lu]o34 7RD$=?o O' 未决帐||老帐old account
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YN~ 现金帐cash account
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}(^~Fe 流水帐running account
zFywC-my@ #Mg lHQO+ Xk?R mU6 +1/b^Ac 暂记帐||未定帐suspense account
IO"hF ]rnXNn; +TF8WZZF.d ;T>+, 过期帐||延滞帐overdue account||pastdue account
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U2@03I 杂项帐户sundry account
ab@=cL~^ \DS^i`o)rY E?cZbn*>` ;%WdvnW 详细帐单||明细表detail account
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f TO+ZTRqf p,;mYm s 呆帐bad account
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e #M iaX Oc~aW3*A( oNIFx5*Z 会计项目title of account
%'0&ElQ *T1~)z}j< UOt8Q0)} s"coQ!e1. 会计薄||帐薄account-book
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+' 营业报告书||损益计算表account of budiness||business report
K6B4sE AF$\WWrB 2m" _z a+Ab]m8` 借贷细帐||交验帐account rendered
h/K@IAd a$$ Wt<&Y $;`I,k$0>~ @5E,:)T*wR 明细帐account stated
0hwj\{" YB5dnS"n qfrNi1\9- X;VQEDMPU 与…银行开立一户头to open an account with
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I)-d/ 'zxoRc-b@N hcyO97@r /_*>d) 与…银行建立交易to keep account with
[PWL<t::c >DP:GcTG Pl78fs"L@ LT_iS^&1 继续记帐to keep account
6Dst;: 8r^ ~0nm X;!~<~@Y sV2iITFp 与…有交易to have an account with
!d8A Jhy(x1% P1V1as e&1\'Zq?> 作成会计帐||有往来帐项to make out an account with
^npJUa +pp9d-n *aRX \TnN @Y-TOCadT 清算||清理债务to make up an account
$Q/Ya@o f Iy]/ ipjkZG@ ]tY:,Mfs 清洁帐目||与…停止交易to close ones account with
Wi$dZOcSJ %Q~CB7ILK SaO3zz@L u|fXP)>. 结帐to close an account
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D: ^E,1V5 %e_"CS 清理未付款to ask an account||to demand an account
Nfn(Xn*J- |/T43ADW M_|> kp zwr\:Hu4 结清差额to balance the account with
_^\$"nw z-,VnhLx |vu>;*K >EP(~G3u 清算to settle an account||to liquidate an account||to square an account
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b/F- OYmi?y\ 审查帐目||监查帐目to audit an account
RU&_j*U T):SGW P8I*dvu _ = yXs?y" 检查帐目to examine an account
2UadV_s+s L1#Ij# '{[),*nC n rU2iy"L 转入A的帐户to charge the amount to As account
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@IGH >M;u*Go`QO L*JPe"N-e ll<NIdf\r 以计帐方式付款to pay on account
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D thW< 代理某人||为某人on ones account||on account of one
k\7:{y@, -<f;l_( nII^mg~ lE5v-z? &| 为自己计算||独立帐目on ones own account
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;{&% cQUC.TZ_ 0q6I;$H cAuY4RV 由某人收益并负风险on ones account and risk||for ones account and risk
u8vuwbra! <J{'o`{ .$rC0<G[K <{J5W6 由某人负担for ones account||for account of one
w4:\N U hOk00az m{%t?w$Au P?ep] 按某人指示||列入某人帐户by order and for account of one
>-)h|w i AuiFbRFi 39TT{>?`w -kj< 1~YW 列入5月份帐目for May account
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&R H+C6[W= 7^:4A' [=%YV# O 编入某中帐项下to pass to the account of||to place to the account of
}5 9U}@xC A(d5G^ Sp SnoVI :@3Wg3N 寄出清算书to send in an account||to send in render an account
`\Unpp\I [_6 &N. lWZuXb,G Y)I8eU{Wl( 支票薄cheque book
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(2GFc x"4%(xBu oFC) USPTpjt8R 支票陈票人cheque drawer
;%!m<S|%k 3OqX/z, m"/g7w4N saZ>?Owz 持票人cheque holder
Ff4*IOZ}( sz95i|@/ Ug"rJMZG `,Vv["^ PB 不记名支票cheque to bearer||bearer cheque
FG-L0X KFWJ}pNq 0@=MOGQb u<tk G B 记名支票||认人支票cheque to order
RDQ^dui _}Ps(_5D 6[dur'x u5E]t9~Pq 到期支票antedated cheque
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SZ3R Tupiq 未到期支票postdated cheque
~,gXaw ":W%,`@$ K%g;NW -8Ti*: 保付支票certified cheque
i%{X9!*%TX rAqxTdF lPP,` :14i?4Fd 未获兑现支票,退票returned cheque
o|8`>!hF tpf7_YP_!- *,WP,-0 6LUC!Sh 横线支票crossed cheque
NeOxpn[ 6L4$vJ `iG,H[t+j %!j:fJ() 普通横线general crossing
2 h|e l}g;'9ZB x^= M6;: M#jN-ix 特别横线special crossing
C? Zw6M+ ,TC;{ $O5 \x\
5D^Vc y&J@?Hc> 空白支票blank cheque
{bNXedZ\ 7,$z;Lr0S Ka_S n j) vlM+ 失效支票,过期支票stale cheque
_%@=Uc6V %:C ]7gQ FH5ql~ A2H4k|8 普通支票open cheque
F@<0s&)1 dKhA$f~ >`T5]_a {{yt
*7k { 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
B5am1y{P# L;t)c Vd9@Dy 3TuC+'`G 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
c9Es%@] ~|+zJ5 PH4%R]{8{ B0UJq./` 支票换现金||兑现to cash a cheque
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.9g V_^@ Z'v-F^ 清理票款to clear a cheque
rp34?/Nz VDEv>u4 `m~syKz4A k)(Biz398E 保证兑现to certify a cheque
2s ,8R uZ6d35MJ ctmQWrk|B -7-['fX 填写支票数额to fill up a cheque
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d}I(`%%) ZFh+x@ 支票上划线to cross a cheque
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F}3At 开发支票to make out a cheque
B)SLG]72f ztM<J+ 'md0] R| WT3gNNx| 签发支票,开立支票to draw a cheque||to issue a cheque
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sR# /M0/-pV9 g9h(sLSF yWIm&Q: 透支支票to overdraw a cheque
h5%|meZQb 2-If]Fc <|6%9@ :Waox"#=g 背书支票to endorse a cheque
9|r* pK[ FpV`#6i7 |KCOfVh?|. jh ez 请付票款||清付票款to pay a cheque||to honour a cheque
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支票退票to dishonour a cheque
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Hen|% 拒付支票to refuse a cheque
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KpZ:Nh$ B;zt#H4 FY0%XW 拒付支票to stop payment of a cheque
Q%ad q-B *b(wVvz .#6MQJ]OH JMV50 y 提示要求付款to present for payment
]TpU"JD }U5Y=RYo 5a`%)K _ *(bmJM 见票即付持票人payable to bearer
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:Hy] 支付指定人payable to order
j.?:Gaab?# F#r#}.B='U -$8.3\6h xp \S2@< 已过期||无效out of date||stale
mX# "+X| y2Bh?>pg 3!9Z=-tD <lwuTow 请给出票人R/D||refer to drawer
mB 55PYA
"PWl4a& M].8HwC + TR vZ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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|.h ?bX 文字与数字不一致words and figures differ
0%C^8%(x t%0?N<9YkU |Fln8wB >l1r,/\\ 支票
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Ww9;UP'G 时间已过account closed
kyUl{Zj zQ)+/e(8 cnNOZ$) htJuGfDx1 更改处应加盖印章alterations require initials
UsW5d]i}Y I."p H[&@}v,L )/t6" " [s6C
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tai Vk4 时间已过effects not cleared
`u'dh{,gE f05d ; aq>?vti1D Lk,+Tfk" 停止付款payment stopped
b5`KB75sbo &y.dmW f=:.BR{ V0i9DK|! 支票毁损cheque mutilated
c[(Pg% nfE@R."A QApyP CH |ng%PQq) 汇款||寄钱to remit||to send money
!$xu(D. $Xf (^K ]|oJ)5P F+aQ $pQ 寄票供取款||支票支付to send a cheque for payment
wyQb5n2`;~ &r_uQbx U6j/BJT" {U @3yB 寄款人a remitter
ej[S u &a #GXf <0j{ $. Ie_I7YJ 收款人a remittee
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3)E(RyQA3 ,)#.a%EKA 国外汇票foreign Bill
9YKDguG X0i3 _RVa s (PY/{8 C3"&sdLb$ 国内汇票inland Bill
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Sq 跟单汇票documentary bill
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tbG8MXX 7'j9rmTXs SGf9U^ds 空头汇票accommodation bill
fPQ|e"? zixEMi[8 "'{OIP g9V.13k 原始汇票original bill
z,Xk\@ TVkcDS %C*^:\y mK\a
I 改写||换新票据renewed bill
.E<Dz [m#NfA:h, xZ ;bMxZ n2'|.y}Um: 即期汇票sight bill||bill on demand
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jY{Uq V5s&hZZYa 42@a(#z(U U$J5r+> …days after date||…days after date…日后付款
vInFo.e[4 yYX :huw wRbw Gpu_=9vzv …months after date||…months after date…月后付款
Czu1 )y OmNn,PCl8 pt})JMm ,cQA*;6 见票后…日付款…days after sight||…days sight
!;WbOnLP mQ,{=C=D e^frVEV ,"H?hF
Q 见票后…月付款…months after sight||…months sight
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9[{sEg=C$e uBRw>"c_*8 同组票据set of bills
Q\WXi -tP.S1D B\zoJg&7( <Kp+&(l,l 单张汇票sola of exchange||sole of exchange
<9N4"d!A ;Jo*|pju R0IF' +$~8)95<B 远期汇票usance bill||bill at usance
%8<2> Wa, 7P2r m3"c (L`B 'FxYMSZS$ 长期汇票long bill
d+1x*`U| enPYj.*/0 k+txb? 3N3*`?5c< 短期汇票short bill
.b~OMTHuvM JD-Becz gix>DHq$k !qS05 逾期汇票overdue bill
B[7A &<t79d%{ o@',YF>OQ `\e'K56W6 宽限日期days of grace
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vHO 'tSnH&c tnJ`D4 电汇telegraphic transfer (T.T)
2;}xN! 8 ZmP1C`> i8eA_Q T7s+9CE 邮汇postal order||postal note (Am.)||post office order||money order
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B2hS} 9JXhHAxD *NF&Y 本票promissory note (P/N)
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押汇负责书||押汇保证书letter of hypothecation
Ltl]j*yei Pgx+\;w" 7s!AHyZ WQTendS 副保||抵押品||付属担保物collateral security
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%Uw;d |&(H^<+Xp T77)Np 担保书trust receipt||letter of indemnity
VrudR#q iPz1eUj JqQ3C}z O2$!'!hz 承兑||认付acceptance
dZ-Ny_@& [(!Q-8 <w;D$l}u Ag<4r 单张承兑general acceptance
?'T"?b< Y0rf9 )'w]YIv9 @H3|u`6V 有条件承兑qualified acceptance
"3v7 gtGG ^?#@[4?" F6~b#Jz&i RlPjki"Mg 附条件认付conditional acceptance
dPRtN@3 YBR)s\* Q-:Ah:/ @f-0X1C."N 部分认付partial acceptance
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