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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zG6J 会计报表statement of account
)wM881_! znkc@8_4 RSTA!?K/. {0o,2]o!: 往来帐目account current
K_Q-9j .FdzEauVc W6A-/;S\ Gf->N
`N 现在往来帐||存款额current accout
!r#36kO _kZ&t_] r+W;}nyf '}N4SrU$ 销货帐account sales
N0V`xrS O'~>AC5{ p[8H!=`K J?$`Tn
x^ 共同计算帐项joint account
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oB8LJZ; Jwtt&" c0. 未决帐项outstanding account
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U@P ,{jF)NQaP 贷方帐项credit account||creditor account
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f y7 E5X#9;U8E" 借方帐项debit account||debtor account
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9s% 应付帐||应付未付帐account payable
c?%}J\<n 9TUB3x^ 9&"wfN N .)|2^ 'W 应收帐||应收未收帐account receivable
6[3>[ej:x y;VmA#k` w?JM;'<AYQ q71V]! 新交易||新帐new account
Q-} cB El^V[s'3 5,#aN}v#? FfM,~s<Efz 未决帐||老帐old account
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r<1.'F q!as~{! 现金帐cash account
Fvr$K*u \y0]BH |H'wDw8 1UN$eb7 流水帐running account
5n1T7-QCL 'EO"0, l~n=_R3 2rrC y C 暂记帐||未定帐suspense account
Z!z#+G 3a?dNwM@ @0D a\xf\$Ym 过期帐||延滞帐overdue account||pastdue account
/&o<kY =p \eh?^ S.*.nv Io4Ss1=" 杂项帐户sundry account
,H@ x. $p\ 0/ Os[50j!4> yhxZ^(I 详细帐单||明细表detail account
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o!&< 呆帐bad account
X-F:)/$xG qFwAzW;" #RWmP$+#= DxzNg_E] 会计项目title of account
n=%D}W d$PQb9Q+f 6G;t:[H G S<Uv/pn 会计薄||帐薄account-book
zxy/V^mu qR^i5JH}u DC,]FmWs!+ QV_Ep8 营业报告书||损益计算表account of budiness||business report
^dRgYi"(A D)J'xG_<O `m\l#r2C Yzih-$g 借贷细帐||交验帐account rendered
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ZnRE:= %P`|kPW1 明细帐account stated
;f~z_3g &h?8yV4B ($s%B Vv.q{fRvYB 与…银行开立一户头to open an account with
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E>N L/[1d 与…银行建立交易to keep account with
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xfQdk 7w5 L?,a 继续记帐to keep account
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JjW S3Sn_zqG Y[`%j\= o;J_"'kP 与…有交易to have an account with
r]O8|#P,Z$ J7$JW3O V>B*_J,z. gpe-)hD@R 作成会计帐||有往来帐项to make out an account with
'H)l~L .6y(ox|LL E@S5|CM U?yKwH^{ 清算||清理债务to make up an account
"(^1Dm$( #{Gojg`5O vV /fTO ] KR\<MJK 清洁帐目||与…停止交易to close ones account with
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-TKQfd h&6t.2<e XjV,wsZ= 结帐to close an account
w@ \quy: JnBg;D|)@ ~riV9_- gj<Y+Dv> 清理未付款to ask an account||to demand an account
4I<U5@a PU{7s bhc
.UmH 4@ =l'Fw 结清差额to balance the account with
x $=-lB +]N PxUa Q.`O;D}x F/zbb 清算to settle an account||to liquidate an account||to square an account
DeL7sU pm~uWXqxr= 4.0JgX Ex3V[v+D( 审查帐目||监查帐目to audit an account
hu''"/raM d!]fou T<=]Vg)^r" fxL0"Ry 检查帐目to examine an account
}Qo:;&"3 ~i)IY1m" Lv`NS+fX PgF7ug%,@C 转入A的帐户to charge the amount to As account
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qM^ 以计帐方式付款to pay on account
p 6FPdt) }I;5yk,o }v?_.MtS Sx%vJYH0 代理某人||为某人on ones account||on account of one
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? 为自己计算||独立帐目on ones own account
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At,XG3 由某人收益并负风险on ones account and risk||for ones account and risk
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/K./k!'z 由某人负担for ones account||for account of one
q:D!@+U !@<>S>uGG EL[N%M3 l*Iy:j(B 按某人指示||列入某人帐户by order and for account of one
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DR^/wA 0G.y_<= _4VS.~}/R ADa'(#+6 列入5月份帐目for May account
>v DD. ja2PmPv pWwB<F @9!,]n 编入某中帐项下to pass to the account of||to place to the account of
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/ )@]Y1r4U 寄出清算书to send in an account||to send in render an account
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` p2UZqq2 支票薄cheque book
\5wC&|WEB ;-koMD!2F mne=9/sE" 2_4m}T3 支票陈票人cheque drawer
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qut Ti@X<C 持票人cheque holder
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C.EmX :X`Bc" A~!3svJW 不记名支票cheque to bearer||bearer cheque
+C{ %pF l|[8'*]r! OudD1( )W QcQ:hHF 记名支票||认人支票cheque to order
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c?cB Xj\SJ* q >9F21 W ?`hk0q X3 到期支票antedated cheque
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$$ |xTf:@hgHf `NC{+A hwmpiyu 未到期支票postdated cheque
Z' 0Gd@/ mySm:ToT *q%)q uW&P1'X 保付支票certified cheque
; b2)WM: P^%.7C }{^i*T5rl W`C&$v# 未获兑现支票,退票returned cheque
-4JdKO =sP6 LDL#*g ba?]eK 横线支票crossed cheque
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!Gn? )T6+} c7jft|4S 普通横线general crossing
n8zh;vuJ jZ <*XX x C'>W"pY Ed|7E_v 特别横线special crossing
/q%TjQ}F +:2(xgOP.V zxCxGT\; 0\AYUa?RM 空白支票blank cheque
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Nr=M^Zn [IxZweK 7581G$@ym 失效支票,过期支票stale cheque
:L9\`&}FS r+HJ_R,5A ushQWP) R|{6JsjG10 普通支票open cheque
0Bn$C,- f #414ja 0[0</"K%1m o([+Pp 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
kX{c+qHM 4EuZe:'X C+}uH:I'L K/Axojo 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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U MC3XGnT#5 mxjY-Kq .+aSa?h_ 支票换现金||兑现to cash a cheque
94W9P't 8(%iYs$ 2P9h x5PiV D?]aYCT 清理票款to clear a cheque
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^H=E CQ sVGn{x }(J6zo9(x 保证兑现to certify a cheque
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36 Jx_ OT C LP_!g 填写支票数额to fill up a cheque
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z-(dT 支票上划线to cross a cheque
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?!:s 开发支票to make out a cheque
50rq}- p%J,af ?mRU9VY )y.J2_lI8 签发支票,开立支票to draw a cheque||to issue a cheque
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- u 3,tKqR7g UX2`x9 透支支票to overdraw a cheque
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Iq: jbC7U9t7 -YHlVz 5Z6$90!k 背书支票to endorse a cheque
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请付票款||清付票款to pay a cheque||to honour a cheque
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F6o-* 支票退票to dishonour a cheque
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/s#'#jh 拒付支票to refuse a cheque
W?F+QmD 292e0cE WK/Byd.Z vlm&)DIt 拒付支票to stop payment of a cheque
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2@:Go`mg XLg6?Nu 提示要求付款to present for payment
s+C&\$E =|pQA~UU# 8_8R$=V hM/|k0YV 见票即付持票人payable to bearer
h+CTi6-p o}7`SYn ~e ]83? EmVE<kY. 支付指定人payable to order
kVy%y"/ #r#UO a0CmCv2# gI'4g ZH 已过期||无效out of date||stale
=+'4u B Lw ssr. : )cPc7$8 29 Yg>R!/ 请给出票人R/D||refer to drawer
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;s d*3k]Ie%5f w2YfFtgD, B;2os ^* 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
$3W[fC ;6U=fBp7< ujmO'blO LylB3BM 文字与数字不一致words and figures differ
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U<KvKg iaLsIy#h 支票
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op/HZa 时间已过account closed
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::z9i 更改处应加盖印章alterations require initials
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XWf8ZZj 时间已过effects not cleared
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Su. 停止付款payment stopped
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m$NBG w 支票毁损cheque mutilated
|ITp$_S p&>*bF, D}>pl8ke~g 1j`-lD 汇款||寄钱to remit||to send money
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#f+0 寄票供取款||支票支付to send a cheque for payment
ra0:Lg' *!$4 osoreo;V^ eB%KXPhMm 寄款人a remitter
{KxeH7S =!w5%|r. 6iVjAxR .{1G"(z 收款人a remittee
2E33m*C2 &Gp@,t >XcbNZV n#uH^@#0 国外汇票foreign Bill
n (7m J;W(}"cFq 0&mo1 k_U y>Zvos e 国内汇票inland Bill
I= G%r/3 ZR.1SA0x?O Sf);j0G,D nm'sub 跟单汇票documentary bill
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Z> iS&~oj_-% x#-uf A[oLV"J6x5 空头汇票accommodation bill
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> 8c(}*,O/ !rZO~a0 原始汇票original bill
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wP 改写||换新票据renewed bill
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Rj 即期汇票sight bill||bill on demand
O<Qa1Ow7f v_)a=I%o&2 2.ud P t
j&+HC …days after date||…days after date…日后付款
!sQ$a#Ea j/4N a\S"d U_v{Vs …months after date||…months after date…月后付款
Rp4EB:* )X@Obg _QbLg"O ;
Xrx>( n 见票后…日付款…days after sight||…days sight
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Y y3F13 Z@% rUEoz |e4a 见票后…月付款…months after sight||…months sight
.281;] = >8_#L2@ Y:[WwX| o90SXa&l/ 同组票据set of bills
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EB`& 单张汇票sola of exchange||sole of exchange
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{ Rn~FCj,- ;F9<Yv %ANo^~8 远期汇票usance bill||bill at usance
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+q}9 长期汇票long bill
>8Wvz.Nq/ .CdaOWM7 La48M'u 2ME"=!&5 短期汇票short bill
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4A LWHP31{R @GqPU,RO 逾期汇票overdue bill
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G=4?Xl 宽限日期days of grace
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vVw2HH Kdh(vNB> ((^jyQ hm3,?FMbq 电汇telegraphic transfer (T.T)
vK6YU9W~J >C y r?Jxl< [tsi8r=T 邮汇postal order||postal note (Am.)||post office order||money order
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/ eT1b88_ ATCFdtNc @%&;V( 本票promissory note (P/N)
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hLFf 押汇负责书||押汇保证书letter of hypothecation
B3K!>lz Uo v%12 9C}Ie$\ E]w1!Ah M
副保||抵押品||付属担保物collateral security
GY<ErS)2 )hmU/E@ 6TJ5G8z_ Y(GH/jw 担保书trust receipt||letter of indemnity
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r)Ts(#Z r_p9YS@I #\N?ka}! 承兑||认付acceptance
gP8Fe =] c_c]0Tm ?g|K"P<1 [
1B F8: 单张承兑general acceptance
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&vV d=V4,:=S )V~Fl$A 9\i;zpN\ 有条件承兑qualified acceptance
tk"L2t 2Fi>nJ A]R7H1 !t "uNlN 附条件认付conditional acceptance
loN!&YceW KJWYG^zI [0.>:wT @QI]P{ 部分认付partial acceptance
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