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。
% heX06 会计报表statement of account
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R n$>E'oG2t :i'jQ<|wZN qgTN %%"~ 往来帐目account current
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Zr!he$8(2 !B36+W+ 现在往来帐||存款额current accout
XHq8p[F \VJ7ahg[\ %) A-zzj /y2upu*! 销货帐account sales
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,b ZUE?19GA #)im9LLC# 共同计算帐项joint account
!L5[s "b6ZAgxv [p3)C<;ZC "f'pa&oHi 未决帐项outstanding account
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8e)l ]F&<{\:_} 贷方帐项credit account||creditor account
6.fahg?E bY6y)l DFvLCGkDk q!l[^t|; 借方帐项debit account||debtor account
mRIW9V G(piq4D !M]_CPh] ((BuBu> 应付帐||应付未付帐account payable
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O TRQX#))B RU`m|< "D V.%7*^ 应收帐||应收未收帐account receivable
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ETm" dm4dT59 E&G_7-> 新交易||新帐new account
pq;)l(Hi 2+G_Y> n1Ag o3NM eit>4xMu 未决帐||老帐old account
9H I9([Cs L|DSEth 1zE_ SNx 8'+XR`g:ax 现金帐cash account
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Hw$ sePOW#| GnbXS> ; *G[3kk 流水帐running account
AuZ?~I1 .^s%Nh2jM g+ `Ie'o< _"`wUMee 暂记帐||未定帐suspense account
A/NwM1z[o) +M9=KVr +nKxSjqI b2;Weu3WN 过期帐||延滞帐overdue account||pastdue account
^=)? a;V }-{l(8- E&k{ubcT KZV$rJ%G 杂项帐户sundry account
!:3NPjhf1Y ;D_6u(IC4: ["N>Po \$J!B&i 详细帐单||明细表detail account
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LQYT/ 呆帐bad account
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}lav 会计项目title of account
BzH7E[R49 ]4@z.1Mr ~AuvB4xe~ <wTkPErUG 会计薄||帐薄account-book
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TJf 营业报告书||损益计算表account of budiness||business report
Qwx}e\= Ov%9S/d 6X5m1+ Oi^ Ks09F} 借贷细帐||交验帐account rendered
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3 Yl[J;i 明细帐account stated
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VbsFG J8a4.prqI `A80""y:M RCNqHYR 与…银行开立一户头to open an account with
'rf='Y -'k<2 "z A"eT@ @N.W#<IG 与…银行建立交易to keep account with
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` 9Eh; oq]KOj[ ]@ETQ8QN 继续记帐to keep account
+C\?G/ /H^bDUC :r !0`ZK-nA6 O\OG~`HBN 与…有交易to have an account with
z[qM2 [.z1 LEVNywk[ a|?CC/Ra 作成会计帐||有往来帐项to make out an account with
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G`m )X\3bPDJR 清算||清理债务to make up an account
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U$VTk L6$,<}l lW&glU( 清洁帐目||与…停止交易to close ones account with
N!RyncJ BY,%+>bc) 7F?^gMi ?\hXJih 结帐to close an account
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D?px 清理未付款to ask an account||to demand an account
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s7R+S pJ_Z[}d)c 结清差额to balance the account with
L/nz95 W,Dr2$V #3u8BLy$Q 'zT/x`V 清算to settle an account||to liquidate an account||to square an account
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.+e JpS:}yyJ>N 审查帐目||监查帐目to audit an account
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4+I 检查帐目to examine an account
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mH?^3T UQW;!8J#R( 转入A的帐户to charge the amount to As account
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TqbKH08i/ 以计帐方式付款to pay on account
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A#C 8a?V h^ 代理某人||为某人on ones account||on account of one
H`@x5RjS (Z `Y $ HUCp9 ;ejC:3yO 为自己计算||独立帐目on ones own account
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G9 2^ 由某人收益并负风险on ones account and risk||for ones account and risk
&]z2=\^e u%*;gu"2 9,,v0tE [BV{=;iD 由某人负担for ones account||for account of one
R~Xl(O pbm4C0W} 'w9tZO\2 dd4yS}yBlR 按某人指示||列入某人帐户by order and for account of one
5jjJQ' C!Tl?>Tt qVM]$V#e yobi$mnsy! 列入5月份帐目for May account
]m}>/2oSs .2Rh_ful #),QWTl3 J::SFu= 编入某中帐项下to pass to the account of||to place to the account of
[9+M/O|Vs i!,>3 Z.R^@@RqJ vB.LbYyF 寄出清算书to send in an account||to send in render an account
t<: XY 6(ja5)sn* jJ?3z,h !EKF^n6 支票薄cheque book
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P 支票陈票人cheque drawer
Vx#xq#wK ,%ajIs"Gi 7x1jpQ- 14^t{ 持票人cheque holder
D@j `'&G ;2X1 qw> $!fz87-p> e| kYu[^ 不记名支票cheque to bearer||bearer cheque
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0 myJsRb5 4s$))x9p 记名支票||认人支票cheque to order
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S - HWs?,AJNxB 4QDF%#~q^ Crey}A/N 到期支票antedated cheque
)T2Sw z/ ) I5f`r=Ry rP>5OLP r<bg->lX 未到期支票postdated cheque
dch(HB}[ 3[ Z? `X `#l_`j=r$ 5$O@+W!?@ 保付支票certified cheque
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"2Ye\#BU6 duwZe+ 未获兑现支票,退票returned cheque
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7Sr0 横线支票crossed cheque
p_mP' cZHlW|$R Pu}2%P)p aFl(K\ 普通横线general crossing
wRWN]Vo E7 7Au;TL YgVZq\AV" ;%Z)$+Z_)< 特别横线special crossing
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%M ;H}?8L R2r0'Yx = [:ruE 空白支票blank cheque
\bfNki /dtFB5Z"w '5{gWV` $@DXS~UQA 失效支票,过期支票stale cheque
K{"+eA>CU Z}XA(;ck (Kx3:gs jagsV'o2 普通支票open cheque
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xnr^ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
E?%rmdyhL! edbzg#wy XFH7jHnL+U C'hZNFsF; 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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x 支票换现金||兑现to cash a cheque
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M# f 清理票款to clear a cheque
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&,BWc 保证兑现to certify a cheque
qJrK?:O; I+ydVj(Op SmC91XO +.gZILw 填写支票数额to fill up a cheque
Fb.wm Ptn0;GC 1;S@XC> 7oK!!Qd^w 支票上划线to cross a cheque
Un@d Wf6' @2Z{en? 8,=,'gFO !-p5j3 A4L 开发支票to make out a cheque
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Jro) 8+^q9rLii 2I>X]r.S!1 签发支票,开立支票to draw a cheque||to issue a cheque
(jtrQob b-\ 1D;] bRfac/:} UM3}7| 透支支票to overdraw a cheque
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e1@o\] 背书支票to endorse a cheque
Rcc9Tx(zvQ J>TNyVaoQ U]ynnw4 jH({Qc,97 请付票款||清付票款to pay a cheque||to honour a cheque
^|hlY]Ev xG/B$DLn +<a-;e{ pE,2pT2> 支票退票to dishonour a cheque
QVJq% P _ VKBzOH Uc^e Ia@ 9sJ=Nldq 拒付支票to refuse a cheque
~}pc&jz>q gF#HNv %68'+qz ;G.5.q[A 拒付支票to stop payment of a cheque
C3)*Mn3%P [;t-XC?[nk uGOED-@ X|y(B%: 提示要求付款to present for payment
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. |%n"{ rP|~d}+I ti'B}bH>' 见票即付持票人payable to bearer
=h0vdi%{ EMQGP<[ 0Q?)?8_ 4P jC[A* 支付指定人payable to order
i'V(" =gNPS0H FJ,"a%m/Q UE8j8U'L 已过期||无效out of date||stale
Kv0V`}<Yc J?{@pA ckGmwYP9 17$'r^t,S 请给出票人R/D||refer to drawer
,2YZB*6h{ =' uePM") *:bexD H ja^_Lh9 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
ls7eypKR !7Eodq-0 A:yHClmn &hEn3u 文字与数字不一致words and figures differ
0civXZgj \?Sv O m<H{@ZgN( `AYq,3V 支票
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DA1?M' N 时间已过account closed
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3^pQ6Q m _cRK}> Mg#yl\v 更改处应加盖印章alterations require initials
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G4uG" 时间已过effects not cleared
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Yo 停止付款payment stopped
,jOJ\WXP =:aJZ[UU<2 ]?pQu '-( K>dB{w#gS 支票毁损cheque mutilated
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u s3HVX' #l ZK_N|1x 汇款||寄钱to remit||to send money
4vEP\E3u<j hTa(^ y(o)}m*0 GlnO8cAB 寄票供取款||支票支付to send a cheque for payment
In?=$_p E7t;p)x AH|gI2 GL=}Vu`(* 寄款人a remitter
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AW0+f 1>"-!ADm r/2=
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f3 国外汇票foreign Bill
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"R HR}O:2' fes s6=k 国内汇票inland Bill
f#=c=e-A ovdJ[bO Iko]c_W0 yd).}@ 跟单汇票documentary bill
h q)1YO 9@lWI F!]Sr'UA $@>0;i:: 空头汇票accommodation bill
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V_(9@b 原始汇票original bill
z3Q&O$5\ wT4@X[5$ Fl-\{vOn $KK~KEZ2 改写||换新票据renewed bill
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aqX};b 即期汇票sight bill||bill on demand
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C0 *.DC(2:o! …days after date||…days after date…日后付款
5~L]zE s/E|Z1pg3 uu9M}]mDl >]\I:T …months after date||…months after date…月后付款
ieFl4hh[G ]:P7}Kpb _)M,p@!?=h =dmr,WE 见票后…日付款…days after sight||…days sight
S6TNu+2w4 :?>7Z6 gc9R;B1 j/FLEsU!R 见票后…月付款…months after sight||…months sight
0!T`.UMI Y%pab/Y 5(3O/C{?~ qt@L&v}~j 同组票据set of bills
K3T.l#d'L 8xAV[i UB/> Ro ?sf<cFF 单张汇票sola of exchange||sole of exchange
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7 \= 远期汇票usance bill||bill at usance
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u-H+C 长期汇票long bill
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(}: s[cs 短期汇票short bill
y&/IJst&aq |#oS7oV( {]0e=#hw X8nos 逾期汇票overdue bill
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宽限日期days of grace
sV\_DP/l }E'0vf/ fab'\|Y YR%iZ"`*+O 电汇telegraphic transfer (T.T)
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hAGHb+: 邮汇postal order||postal note (Am.)||post office order||money order
RK3 yq$ ]c.w+< C?PQ>Q!f- 0> f!S` * 本票promissory note (P/N)
Y'v[2s k]b*&.EY1 ex3Qbr %opBJ 押汇负责书||押汇保证书letter of hypothecation
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< ,g*!NK_:5t \br!77 副保||抵押品||付属担保物collateral security
<`H0i*|Ued R.~[$G! e#"h@kZP 2MkrVQQ9g 担保书trust receipt||letter of indemnity
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v+c>iI 3EoCEPb# d*(aue= 承兑||认付acceptance
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Z j8Z, :op 单张承兑general acceptance
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r zv \2SbW7"/;P Hbm 4oYN L@}PW)# 有条件承兑qualified acceptance
G7Nw}cVJ) &w@]\7L,: Zt=|q$" R4?>C-; 附条件认付conditional acceptance
&C 9hT 'B@`gA .3!Wr*o E$8JrL 部分认付partial acceptance
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