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。
-IE=?23Do? 会计报表statement of account
k*ZYT6Z? 0Qr|!B:+9) /Z1>3=G by KN<KZM 往来帐目account current
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]O; 现在往来帐||存款额current accout
-~NjZ=vPh <Kk[^.7C; "ivSpec.V lz:+y/+1 销货帐account sales
GLiD,QX< CyKupJ.Fq ijeas< f>[!Zi* 共同计算帐项joint account
L"It0C fq(3uE]nC @$7l F7&Oc)f"B 未决帐项outstanding account
jRBKy8?[C *@E&O^%cO +![\7 yP "D~u 贷方帐项credit account||creditor account
1Gp|_8 >jRH<|Az |IZFWZd eMOnzW|h 借方帐项debit account||debtor account
*?R<gWCF ia*Bcx_RW+ w9,w?%F xG8z4Yu 应付帐||应付未付帐account payable
l~#%j( Yo qlg?'l$03) /_ RrNzqy \w=*:Z 应收帐||应收未收帐account receivable
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U6<> 新交易||新帐new account
MuP&m{ gPY Cw?zQ =P`l+k3 q/dja 未决帐||老帐old account
kWxcB7)uk 5@`DS-7h E-b3#\^: L=)Arj@q 现金帐cash account
~Aoo\fN_U #RTiWD[o 2@?\"kR"! (I ~r~5^ 流水帐running account
N6uKFQL:{ TU O*w 0ChdFf7 5tcJTz 暂记帐||未定帐suspense account
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r1AG1Y >-4kO7.V ds<q"S{p 过期帐||延滞帐overdue account||pastdue account
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iNEE2BPp k%h%mz 杂项帐户sundry account
dH+oV` ~,O}wT6q #]e](j>] J/ZC<dkYQ 详细帐单||明细表detail account
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FW,@.CX /]hE?cmj 呆帐bad account
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N 会计项目title of account
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@n?W" cP&XkAQ u{(-`Al}L 会计薄||帐薄account-book
:yE7jXB "|%'/p ~JSa]6:_+ #hP&;HZ2>" 营业报告书||损益计算表account of budiness||business report
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>TQnCG= 借贷细帐||交验帐account rendered
,]8$QFf -40OS=wpA qFg"!w 7) e#b 明细帐account stated
M`gr*p O/bpm-h`8c 5$Aiez~tBq Hpq?I-g<^ 与…银行开立一户头to open an account with
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SuQ 6/&aBE= HT6+OK(~dJ J<=k
[Q 与…银行建立交易to keep account with
3FpS o+ $][$ e XY1b_uY /8tF7Mmr 继续记帐to keep account
eK'ztqQ P},d`4Ty@ +oe%bk|A *m9,_~t 与…有交易to have an account with
Nw|m"VLb @gHWU>k,A v|K<3@J &0QtHcXpR 作成会计帐||有往来帐项to make out an account with
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% 清算||清理债务to make up an account
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fSM6Vo 清洁帐目||与…停止交易to close ones account with
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:9sd8g7 PDH00(#;+ o6~9.~_e xBW{Wyh 结帐to close an account
I]OVzM 1} h''p A-XWG9nL FsyM{LT 清理未付款to ask an account||to demand an account
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~!q 结清差额to balance the account with
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]F2_Q 清算to settle an account||to liquidate an account||to square an account
@5y ~A}Vd G,6Zy-Y9 KsMC+:`F (aa}0r5 审查帐目||监查帐目to audit an account
ON~K(O2g( S0uEz;cE 5$C]$o} t)hAD_sf 检查帐目to examine an account
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rM 转入A的帐户to charge the amount to As account
uh_2yw_ |KQkmc L&s|<<L PWw2;3`-6w 以计帐方式付款to pay on account
[O52Bn !04zWYHo b\^q9fy "X7;^yY 代理某人||为某人on ones account||on account of one
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m5&U6 _jr'A -M 5/>W(,5} 为自己计算||独立帐目on ones own account
erC )2{m JM?X]l t/4&=]n\u D^~G(m;- 由某人收益并负风险on ones account and risk||for ones account and risk
ZC\&n4~7 &bO5+[ ZLRAiL M((]> *g 由某人负担for ones account||for account of one
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^\ 按某人指示||列入某人帐户by order and for account of one
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列入5月份帐目for May account
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=]auP{AlE dmkd.aP4 #r ;;d( 编入某中帐项下to pass to the account of||to place to the account of
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_M/ Fu%%:3_ AKbrXKx |<q9Ee 寄出清算书to send in an account||to send in render an account
K3WhF q|23l1PI ;F;"Uw :+m8~n$/ 支票薄cheque book
0Ek+ }` 3bGJ?hpp Q0\tK=Z/ fuQb h 支票陈票人cheque drawer
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V*bX>D/ y[W<vb+F 持票人cheque holder
?1G7=R *nPB+@f X}/{90UD b&l/)DU 不记名支票cheque to bearer||bearer cheque
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@vC7j>*4B 记名支票||认人支票cheque to order
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.O;_U },d`<^~ l^ @!,Z 到期支票antedated cheque
)tRqt9Th* R>ak 3Y i"h '^6M1 )<kId4E 未到期支票postdated cheque
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*pwVn 保付支票certified cheque
nJvDk h#h1 /-.i=o]b 3y9K' D?v)Xqw= 未获兑现支票,退票returned cheque
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UQ"2oC 横线支票crossed cheque
Aj9Onz,Lg I-fjqo3 q]-CTx$ me#?1r 普通横线general crossing
wQ 7G_kVp 0{8^)apII [BH^SvE >#q2KXh 特别横线special crossing
*q ?-M"K ^&AhWm7\ :N826_q ^k'?e"[gTs 空白支票blank cheque
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rcC}4mNe 失效支票,过期支票stale cheque
O:=%{/6&D tA?cHDp4E `Jvy~T =1JS6~CTLN 普通支票open cheque
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Sc Z$0+jpG_s 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
Nn"[GB ~{#$`o= ;{n@hM*O ndSM*Fq 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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h fQ\nK H~ 支票换现金||兑现to cash a cheque
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DJGBk o]&w"3vOP0 F/"Q0% (m 0Cox+QJt 清理票款to clear a cheque
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QFP3S( 5/v,| 保证兑现to certify a cheque
-xJ_5 j|`6[93MG hPCt- ){AtV&{$ 填写支票数额to fill up a cheque
&=1Ag}l57 B! `Dj,_ O8;`6r v^Eg ,&( 支票上划线to cross a cheque
;XJK*QDN 02Ftn&bi >-2eZ(n)" I)xB I~x 开发支票to make out a cheque
F{#m~4O Q*S|SH-cZ0 xiu?BP?V ")/TbTVu 签发支票,开立支票to draw a cheque||to issue a cheque
]Qo.X~] -BY'E$]4 z (N3oBW *%G$[= 透支支票to overdraw a cheque
vybQ}dscn R W=<EF& a@|/D\C [}7j0& 背书支票to endorse a cheque
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[7Cac 请付票款||清付票款to pay a cheque||to honour a cheque
=h?Q.vad :$bp4+3> ?[$=5? /jR]sC)xs 支票退票to dishonour a cheque
\5+?wpH 5ryzAB O\2 <@BzF0 g$&uD 拒付支票to refuse a cheque
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e?xr| R&z) 拒付支票to stop payment of a cheque
h)%}O.ueB $ae*3L>5M x+kP,v @W\y#5"B 提示要求付款to present for payment
4T*RJ3Fz! RwH<JaL: <O`yM2/pS G2FP|mf, 见票即付持票人payable to bearer
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ya81z4? 9Fe(],AzF 支付指定人payable to order
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.h 已过期||无效out of date||stale
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smf0" 请给出票人R/D||refer to drawer
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Vb|;@*=R&Q eqt+EiH Jjb(l W 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
UWdPB2x[ \bt+46y@] ap;tggi(H a:C'N4K 文字与数字不一致words and figures differ
$#4J^(I*: *7"R[!9 ;4jRsirx9 2.I'`A 支票
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Da)rzr|}>3 时间已过account closed
9N9dQ}[:g \`w!v,aM$ SnK j:|bV stnyJ9 更改处应加盖印章alterations require initials
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\ww,S CroI,=a&, "ei*iUBN: 停止付款payment stopped
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*m$v I*e85wef )!1; = eSZS`(#!( 支票毁损cheque mutilated
R5LzqT,/N: :uZfdu }?,Gn]] gY AXUM, 汇款||寄钱to remit||to send money
%?^T^P ~Mv@Bl '3Ir(]Wfd i/rdPbq 寄票供取款||支票支付to send a cheque for payment
DPvM|n`TW OE(H:^ZR !g /&ws& -Iz&/u*}f 寄款人a remitter
hWK}] gF @%L4^ms .I{b]6 s8| =1
{ 收款人a remittee
?PNG@OK `fEB,0j^ [h 8j0Q@Q (yFR;5Fo 国外汇票foreign Bill
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2 aG7QLCL qr%9Sdvx 国内汇票inland Bill
&6A'}9Ch -f0Nb+AR !dB {E 16MRLDhnD 跟单汇票documentary bill
^Yei9bXl y@[}FgVOh ]!J 6S.@#+ @NGK2J 空头汇票accommodation bill
gnmKh>0@6o <@FOqi{o{ O=}4?Xv <}b`2/wP 原始汇票original bill
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9I8{2] 改写||换新票据renewed bill
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U0k: hoI?,[@F 即期汇票sight bill||bill on demand
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…days after date||…days after date…日后付款
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! !%x8!;za S!qJqZ<Bv …months after date||…months after date…月后付款
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HO;;j {dJC3/Rf AOQimjW9a 见票后…日付款…days after sight||…days sight
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Ssei 见票后…月付款…months after sight||…months sight
/>;1 } U>6MT@\ Y3r m')c f7 V3 6Q8 同组票据set of bills
k|Vq-w N-|E^XIV ,wE]:|`qJ a'f"Zdh%w 单张汇票sola of exchange||sole of exchange
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$.kP7!`:, 远期汇票usance bill||bill at usance
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长期汇票long bill
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02:] 短期汇票short bill
L ^} Z:I &Yi)|TU3'R %"PG/avo Htn=h~U`z 逾期汇票overdue bill
y0cHs|8 *JE%bQ2Q J]/TxUE yjUZ40Dq 宽限日期days of grace
SA&0f&07i /e :V44 D].!u{## W)3?T&` 电汇telegraphic transfer (T.T)
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1Sf3 r=P)iE: }#'wy 6M9t<DQV 邮汇postal order||postal note (Am.)||post office order||money order
3Yf&F([t %0C<_drW $2qZds[ GZ0?
C2\ 本票promissory note (P/N)
\Zz"%i z+I'N4*^ zY~ @5N^^B 押汇负责书||押汇保证书letter of hypothecation
cHOtMPyQ h\\fb[`` Z"PPXv-<jY "MHm9D?5 副保||抵押品||付属担保物collateral security
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PH=C 担保书trust receipt||letter of indemnity
d4KTwn5g D/)wg$MI RUqN,C,m5I y
G\^PD 承兑||认付acceptance
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VLr xY9#ouF ,Oa-AF/p 4k/B=%l 单张承兑general acceptance
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ybl OE' ?3S jGpSECs T<(1)N1H` 有条件承兑qualified acceptance
}a?PBo` BrF/-F VuA7rIF$66 MuXp*s3[ 附条件认付conditional acceptance
mM&Sq;JJ; |/<,71Ae r09gB#K4 %@tKcQ 部分认付partial acceptance
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