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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idK}<o 会计报表statement of account
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JFQDGA9 5<9}{X+@o 往来帐目account current
ugOcK Gf By%aTuV$ S);bcowf_ d^4!=^HN 现在往来帐||存款额current accout
6*CvRb& Yf|+p65g y/E%W/3 lBl`R|Gt 销货帐account sales
I/t2c=f s(-$|f+s iielAj*b -GQ`n01 共同计算帐项joint account
%<P&"[F]v@ g+U6E6}1 *&!&Y*Jzg G3m+E
;o1 未决帐项outstanding account
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K .-uH ax0 ^C_ ;uz 贷方帐项credit account||creditor account
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sZW5 "RiY#=}sm QrDI$p7;' 借方帐项debit account||debtor account
'jqkDPn <t\!g L`3x0u2 /GqW1tcO 应付帐||应付未付帐account payable
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mf Zg_ fec~6q 7;5SK:X%dm ]9F$/M# 应收帐||应收未收帐account receivable
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zn h:[%' htz 新交易||新帐new account
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@P1 未决帐||老帐old account
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M-=3 T )T&ZiHIJ3 '9.L5*wh] Ia
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a3P ~U}0=lRVS E9<oA. 流水帐running account
*:}9(8d #%5[8~& %=e^MN1 N3"O#C 暂记帐||未定帐suspense account
]O]6O%.ao L.X"wIs^ LYhjI rrz^LD 过期帐||延滞帐overdue account||pastdue account
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PS:y 杂项帐户sundry account
B:oE&Ahh{ Cs9o_Z~ <aSjK# ON [F 详细帐单||明细表detail account
= Zi'L48 VYG o; Smg z} =/kwUjC? 呆帐bad account
&uP,w# 8GlRO4yd oDW)2*8yF q!f'?yFYK 会计项目title of account
uSQRI9/ir2 B5v5D[ o5 ]Ub"NLYV }-/oL+j 会计薄||帐薄account-book
f9$8$O 4m1@lnjp yi.GD~69 40=*Ul U- 营业报告书||损益计算表account of budiness||business report
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W>y> 借贷细帐||交验帐account rendered
kltorlH !:2_y'hA b]5/IT)@O F rd>+ 明细帐account stated
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7 TdeHs{| 与…银行开立一户头to open an account with
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Lo*vt42{4 与…银行建立交易to keep account with
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EM=U U{52bH< o)WzZ,\F^J s{uSU1lQn 继续记帐to keep account
0u}+n+\g Y>2oU`ly, fA)4'7UT TUN6`/" 与…有交易to have an account with
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nTv^][ 作成会计帐||有往来帐项to make out an account with
yk0^m/=C( K!a7Hg >@tJ7mM ~Dbu;cqR@ 清算||清理债务to make up an account
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1 jO.c>C[? m$`4.>J .A F94OlE/ 清洁帐目||与…停止交易to close ones account with
Mj W{JR)I ^!6T,7B B 8vx#QU8E/ QfV:&b` 结帐to close an account
Zt \3y 3Vk<hBw2 !-Uq#Ea0/ w
"" 清理未付款to ask an account||to demand an account
$Yj4&Two< , }B{) |@rYh-5 LHMA-0$ ?) 结清差额to balance the account with
9gFfbvd 'XI-x[w <z QUa .-:@+=( 清算to settle an account||to liquidate an account||to square an account
wKE}BO > PEMuIYm$ u vyvy &4m;9<8\ 审查帐目||监查帐目to audit an account
& &:ZY4` \ccCrDz j34lPo ` G(hzW%P 检查帐目to examine an account
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26A%[^O VrKFpFd \4|osZ0y 转入A的帐户to charge the amount to As account
YH3[Jvzf4 m88[(l x8Nij:K# # {~3bgY 以计帐方式付款to pay on account
i%otvDn1 jN%+)Kj0C) l j %k/u 4EFP*7X 代理某人||为某人on ones account||on account of one
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eR!K8W GE#LcCa m8 Ti{w( 为自己计算||独立帐目on ones own account
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l/|4 QD^"cPC)mM k(wJ6pc 由某人收益并负风险on ones account and risk||for ones account and risk
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K@@Jt 由某人负担for ones account||for account of one
m@y_Wt <Q?_],ip Iq(;?_ *Vp$#Rb 按某人指示||列入某人帐户by order and for account of one
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;){JT 列入5月份帐目for May account
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编入某中帐项下to pass to the account of||to place to the account of
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-K)` 9p9-tJfH. 寄出清算书to send in an account||to send in render an account
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mnD+{ ii]'XBSVd 支票薄cheque book
+ywd(Tuzm nuX W/7M 'gv7&$X}4 Ia>>b #h 支票陈票人cheque drawer
:Qklbd[9qF aoS]Qp e3 {L%rQE von~-51; 持票人cheque holder
4!tHJCq" cRC)99HP 0-w^y<\ 1w|V'e?kb 不记名支票cheque to bearer||bearer cheque
"ktC1y1 Ue0Q| h O"x/O#66 R7!^ M 记名支票||认人支票cheque to order
T+|V;nP. 4C_-MJI hy|X(m cP MUu9du 到期支票antedated cheque
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or 未到期支票postdated cheque
mLn =SU{# 2_HPsEx ps6c>AN`A& B.J4}Ua 保付支票certified cheque
]]Da/^K=Z dc0Ro, `g iCytv 0IEFCDeCO 未获兑现支票,退票returned cheque
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*,8 E0*'AZi& 横线支票crossed cheque
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Yvifgp 普通横线general crossing
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YA>du=6y\ 特别横线special crossing
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?(a 1XO*yZF 空白支票blank cheque
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$4%@Z E#FyL>:.h 失效支票,过期支票stale cheque
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m$H!u 97Qng*i `8TM<az-L 普通支票open cheque
[hS?d.D ?Ib/}JST puv*p%E _|Ml6;1aZ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
]Nvtiw 6 K0\a+6kh D.<CkDB j#U?'g 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
T}[W')[s LZG^\c$ -i'T!Qg1 Q[p0bD: 支票换现金||兑现to cash a cheque
)B*?se]LJ Ik1,?A 4T9hT~cT7 ZZE 清理票款to clear a cheque
*4qsM,t C)z[Blt ;?2vW8{p< [NvEXTd 保证兑现to certify a cheque
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["Q8`vV0WO #fGb M!3p 填写支票数额to fill up a cheque
^l^_ K)tw* %1VMwqC]E d!KX.K\NM, Lx?bO`=qg7 支票上划线to cross a cheque
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OV8b~k4= 开发支票to make out a cheque
Ip4NkUI3T M2@q{RiS ){YPP !8cI M?cKt.t 签发支票,开立支票to draw a cheque||to issue a cheque
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'! =|U2 }U; 透支支票to overdraw a cheque
Ve8! k@8#By l| 3yKI2en" k9Sqp:l, 背书支票to endorse a cheque
uPF yRWK D`t e|K5 _).'SU)> ,#wVqBEk 请付票款||清付票款to pay a cheque||to honour a cheque
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5x`TT 支票退票to dishonour a cheque
o`77gkLO Q"Ec7C5eM D+SpSO7yg i`>X5Da5 拒付支票to refuse a cheque
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N<x 拒付支票to stop payment of a cheque
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yX-xVvlv@ okcl-q 提示要求付款to present for payment
w//w$}v -1_Z*?=- ^ Wl/ b;t]k9:"L 见票即付持票人payable to bearer
lXPn]iLJ Yjl0Pz.q eurudl kW!:bh 支付指定人payable to order
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已过期||无效out of date||stale
yhdG 93 >1~`tP h]Oplp4\W 5qr!OEF2 请给出票人R/D||refer to drawer
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{@#L'i| 84!4Vz^ =_dd4`G&< 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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Vb h(8;7}K Yy)a,clZ*$ "?{yVu~9 文字与数字不一致words and figures differ
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&16< 支票
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D%idlL2%J 时间已过account closed
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j 更改处应加盖印章alterations require initials
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'q'Y:A?, 时间已过effects not cleared
ptv4v[gQ LQ@|M.$A aTh%oBrtP YB{E=\~ 停止付款payment stopped
wDhcHB D:ugP, ,:(leWeA9 dO4#BDn"= 支票毁损cheque mutilated
,;P`Mf'YC uHro%UAd c'+r[rSn1 >v_5xd9 汇款||寄钱to remit||to send money
+Jka :]MW! ]XGn2U\ 4D8y b|o ]A]E)* 寄票供取款||支票支付to send a cheque for payment
PBs<8xBx^ IaTq4rt *@arn Eu y}-S~Ov>I 寄款人a remitter
EjX'&"3. [a)~Dui0@\ ;vc lAsJ {qWG^Db 收款人a remittee
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9G 国外汇票foreign Bill
_Q}RElA inv{dg/2 dezL{:Ya p@8^gc 国内汇票inland Bill
,c7u y]pN=<*h5 =E}%>un d)GkXll1D 跟单汇票documentary bill
e=]oh$] v6P~XK}G 0"<;You %M)oHX1p 空头汇票accommodation bill
W3V{Xk| 'oiD#\t4 g.Caapy x$5nLS2. 原始汇票original bill
KpbZnW}g &8_f'+i0 SeZT4y*= c7l!G~yx' 改写||换新票据renewed bill
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|c%w 即期汇票sight bill||bill on demand
[mB(GL `/wq3+ ? F%_,]^ n[ }u3H4S<o …days after date||…days after date…日后付款
:&1=8^B Y *L4]\wf W#Hv~1 J<($L}T*$ …months after date||…months after date…月后付款
Zn<(,e lq\' ! F;<xgw V:F+HMBk 见票后…日付款…days after sight||…days sight
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V' 见票后…月付款…months after sight||…months sight
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;V SZK)q v`_i1h9p{ 同组票据set of bills
wHt#'`5 u_p7Mcb #GY&$8.u* g]==!!^<D 单张汇票sola of exchange||sole of exchange
w$b+R8.n) N[a ljC-R 47C(\\ *< $c
= 远期汇票usance bill||bill at usance
s}[A4`EWH 5!SoN}$ GTp?)nh^ n{
.*El>{ 长期汇票long bill
M|[@znzR< jHu,u|e0>S 1Es*=zg _>gXNS r4u 短期汇票short bill
+(=0CA0GE Mz/]D J8 9zoT6QP4 DnG/ n 逾期汇票overdue bill
B@"SOX KJ0xp hf (c(-E|u. ~),;QQ, 宽限日期days of grace
F_Z&-+,*3t k9^+9P^L VjA wn}eO %k3NT~ 电汇telegraphic transfer (T.T)
S+) l[0 SE,o7_k'S zz(!t eBC :rz9M@7 邮汇postal order||postal note (Am.)||post office order||money order
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"Z Q(~3pt w+Z- -@\ 本票promissory note (P/N)
RLYU\@kK? 8iMF 8\ XKz;o^1a^ ~-XOvKJb 押汇负责书||押汇保证书letter of hypothecation
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N-4s 55 S\&Ad$ 副保||抵押品||付属担保物collateral security
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^E7;Z_ Qqd6.F fOa6, 0K=Qf69Y 担保书trust receipt||letter of indemnity
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\ErJ+i P'a0CE% 承兑||认付acceptance
5SoZ$,a<e !MZ+- dpK ,s
O:$ Yw6DJY 单张承兑general acceptance
AuoxZ?V rPRrx-A <lC]>L "KMLk 有条件承兑qualified acceptance
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^y:FjQC: 7cIC&(h5 附条件认付conditional acceptance
El~-M`Gf 7IA3q{P q:vz?G /h/6&R0l 部分认付partial acceptance
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