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。
[~N;d9H+*1 会计报表statement of account
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A4=| <ww D*t 往来帐目account current
ZSu.0|0# ;VLDXvGd PtkMzhX d[t0K] 现在往来帐||存款额current accout
StJb-K/_cL w Q[|D2; 1>e30Ri,g 65aYH4" 销货帐account sales
K e4oLF2 2_pF#M9 c=u+X`
Q P|Aac,nE+^ 共同计算帐项joint account
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k1,k 9BK jgE{JK\n4 未决帐项outstanding account
s:_hsmc" C@Wzg VVQ~;{L cx:_5GF 贷方帐项credit account||creditor account
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TN QD.5oS a[hF2/* F/2cQ.u2 借方帐项debit account||debtor account
P"NI> HM QjLU@?& &m--} zh) &6'S\ 应付帐||应付未付帐account payable
|&@q$d "\*)KH`C |va@&;#wf ^x&x|ckR! 应收帐||应收未收帐account receivable
"1s ]74 n@`3O'S w5z]=dN mH,s!6j?Vp 新交易||新帐new account
v.W! SLuQv?R}9 \!-]$&,j4 F,_cci`p 未决帐||老帐old account
MNs<yQ9I' W,~*pyLdO eSoX|2g 0c>>:w20D 现金帐cash account
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Z10Rb8 流水帐running account
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暂记帐||未定帐suspense account
F-@yH 8TYh&n=r u0R[TA3 IRM jL.q 过期帐||延滞帐overdue account||pastdue account
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UP-2{zb |? 杂项帐户sundry account
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DOQA [vtDtwL 详细帐单||明细表detail account
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X@GBX gs2qLb 2h5T$[fV ~@@t-QY 呆帐bad account
lJa-O '_g&!zi8~ &h[)nD yYOV:3!" 会计项目title of account
Nj6Np^@sH akw:3+` R GV{KL BCExhp 会计薄||帐薄account-book
>`30 ib y~_x ?_pd#W=! Ypm*or 营业报告书||损益计算表account of budiness||business report
JBQ>"X^ #euOq MS SHMR p"\-iY] 借贷细帐||交验帐account rendered
RW>F %P z=k*D^X rGH7S!\AM ?{Xp'D\z 明细帐account stated
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K~L"A]+ oi3Ix7 与…银行开立一户头to open an account with
UL7%6v{'* EI9Yv>7 d{ 7.5\LTM>9e :\#]uDT2= 与…银行建立交易to keep account with
UIQ=b;J9 !oV' bVRxGn @l t[%=[pJHW 继续记帐to keep account
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4{=\ $AFiPH9 h^9Ne/s~ 与…有交易to have an account with
mR{%f?B B7ys`eiB5C @7PE&3 qfY=!|O 作成会计帐||有往来帐项to make out an account with
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.LF5ur 清算||清理债务to make up an account
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qf]OSd !as<UH"\ 8<^6<c 清洁帐目||与…停止交易to close ones account with
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.yj=*N. 结帐to close an account
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]O&A:Us 1[`l`Truz +FVcrL@ 清理未付款to ask an account||to demand an account
~h[lu^ZSi ELNA-ZKp f{Y|FjPp=E U7fE6&g 结清差额to balance the account with
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e {78*SR ~(0Y`+gC VF==F_l 清算to settle an account||to liquidate an account||to square an account
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Lz 审查帐目||监查帐目to audit an account
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Se7 检查帐目to examine an account
M[*:=C)H f,a4LF 3S2'JOTY s3kEux^ 转入A的帐户to charge the amount to As account
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r2 }w]xC ;<X3AhF 7<:w- 以计帐方式付款to pay on account
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UJ%F hA\8&pI; 代理某人||为某人on ones account||on account of one
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2y t@ JPnA7~ 为自己计算||独立帐目on ones own account
S+>]8ZY &s;%(c04A IFTW,9hh tB3CX\e 由某人收益并负风险on ones account and risk||for ones account and risk
X5/{Mx`8Oz v!U# C[a^ aQmL=9 I!<v$ 由某人负担for ones account||for account of one
n)7icSc /[IQ:':^ R39R$\ i
}gxq 按某人指示||列入某人帐户by order and for account of one
qtH&]Suu, yK7>^p}V *f#4S_ws` _~(Xd@c( 列入5月份帐目for May account
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+xIH 编入某中帐项下to pass to the account of||to place to the account of
S7q&|nI #Fd([Zx#. _Lb& 2PAG ge oN4 寄出清算书to send in an account||to send in render an account
N]<gHGj} Bw=[g&+o1@ h*9o_ wqOhJYc 支票薄cheque book
yrs3`/ e,*[5xQ Yc V~S#b [;f"',)y, 支票陈票人cheque drawer
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,6S8s bC{8yV=) PK4UdT 持票人cheque holder
NFc8"7Mz} nu<!/O pzr-}>xrZ RHbp:Mlk 不记名支票cheque to bearer||bearer cheque
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ea` 记名支票||认人支票cheque to order
\8D~,$,``| -*M:OF"Zh eFI4(Y ~m?~eJK#a 到期支票antedated cheque
e"6i>w! k#) .E X #+PbcL kwR@oVR^ 未到期支票postdated cheque
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FO=1P7 Y%l3SB,5L !S-U8KI| 保付支票certified cheque
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c" 未获兑现支票,退票returned cheque
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U gu[dw3L 'e64%t K>6k@okO 横线支票crossed cheque
Q$L(fHkw 3rg^R"& k&s7-yY !y~b;>887 普通横线general crossing
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特别横线special crossing
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(4% 空白支票blank cheque
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BH1J]_ A i){,nh`0 失效支票,过期支票stale cheque
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F !o':\hex6 =L),V~b 普通支票open cheque
WcO,4: 1DtMY|wP :yjK*"T|OD 89#0vG7m 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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vP2pYG: kseJm+Hc dHF$T33It R 0HVLQI 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
m<"fRT!Y PFy;qk S5u#g`I] yPh2P5}H> 支票换现金||兑现to cash a cheque
>04>rn#},, L2.`1Aag v#]v,C-* L"!ZY 清理票款to clear a cheque
E+ 3yN\X( t{8v(} Evq Ai/(g ]'!xc9KGR 保证兑现to certify a cheque
{hRie+ FEZ"\|I| oXlxPN39 vd7N&c9 填写支票数额to fill up a cheque
q6JW@GT @U3foL2\ Oqpl2Y"/ j-`X_8W 支票上划线to cross a cheque
Sja{$zL+W ?t0zsq ~@uY?jr G k"L%Zt) 开发支票to make out a cheque
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=04[ zP(=,)d 签发支票,开立支票to draw a cheque||to issue a cheque
V l~Y %:w% o$ f UF;SqT YP#AB]2\} 透支支票to overdraw a cheque
FL#g9U> 2@R8P~^W Ly)(_Tp@+ &xBK\ 背书支票to endorse a cheque
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X!o6 请付票款||清付票款to pay a cheque||to honour a cheque
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~S^X"8(U 支票退票to dishonour a cheque
lQdnL.w$.4 _D>as\dP _iGU|$a C](z#c~c 拒付支票to refuse a cheque
^s2m\Q( t$H':l0 Ac[|MBaF sArje(5Eo 拒付支票to stop payment of a cheque
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D[G<|9T Cgz&@@j,] 提示要求付款to present for payment
%9QMzz5 29Z!p2{hk uS,p|}Q& Jm %ynW 见票即付持票人payable to bearer
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:vYtMp !f\?c7 支付指定人payable to order
Jtp>m?1Ve }{&ln llHc=&y# \6SMn6a4 已过期||无效out of date||stale
0~+NB-L} ~*7O(8 ).NcLJw_ Ig1lol:; 请给出票人R/D||refer to drawer
v}F4R $ g> ~cs_N@ K,eqD< " WYA 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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kKv{ 3z,v#2 {H=oxa \}$*}gW[} 文字与数字不一致words and figures differ
=5y`(0 I`U lo+xo;Nd 4? m/*VV X,RT<GNNb 支票
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!}>eo2$r^ 81g9ZV(4 ;W7 hc! 更改处应加盖印章alterations require initials
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8#+`9GI 时间已过effects not cleared
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&R8?% CE~r4 Bu7A{DRf 停止付款payment stopped
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9c#lLKrzG 支票毁损cheque mutilated
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O 汇款||寄钱to remit||to send money
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g_Ri$x8 寄票供取款||支票支付to send a cheque for payment
y k?SD1hj csYy7uzi 1|W2s\ vx'l>@]k 寄款人a remitter
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-k $( S*GF$S 收款人a remittee
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bn $)f6% 国外汇票foreign Bill
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)YL 国内汇票inland Bill
q$F) !& 0}B?sNr h{I`7X z^'n*h 跟单汇票documentary bill
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w C ck#Y 空头汇票accommodation bill
f_rp<R>Uu ((qGh>* "9w}dQ n!ZMTcK8 原始汇票original bill
&Y+e=1a+ )Bo]=ZTJ^ n,CD .@@an;C 改写||换新票据renewed bill
sdrWOq "CMucK Y~}5axSPH Apmw6cc 即期汇票sight bill||bill on demand
B_hPcmB Y3k[~A7X ~T%Ui#Gc z?4=h Sy …days after date||…days after date…日后付款
wqP2Gw7jh6 $C uR}g zd.'*Dj ~q 7;8<U …months after date||…months after date…月后付款
6lsEGe +pz}4M` h/HHKn Kk=LXmL2 见票后…日付款…days after sight||…days sight
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$ ALXTR%f 见票后…月付款…months after sight||…months sight
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" e !>3LGu, RJhK$\ wx*1*KZ 同组票据set of bills
B$?^wo O[FZq47 FAw1o &?y7I Pp 单张汇票sola of exchange||sole of exchange
x#r<,uNn, h)cY])tGtK R5(F)abi !zR)D|w& 远期汇票usance bill||bill at usance
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e 长期汇票long bill
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M^Nv mlB~V3M'G G?xJv`"9iC 短期汇票short bill
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)M:)y RgZOt[!. KmmQ ,e% 逾期汇票overdue bill
"%@v++4y mp1ttGUtM .T8K-<R ykmv'a$-4 宽限日期days of grace
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2w?hgNz ?aWx(dVQ 电汇telegraphic transfer (T.T)
S&wzB)#' $FX,zC<= 4TZ cc|B5 [E|uY]DR 邮汇postal order||postal note (Am.)||post office order||money order
vFhz!P~ v0LGdX)/Y {v,)G)obWw UQPU"F7. 本票promissory note (P/N)
Ej"u1F14J iKAusWj 5k$vlC#[H W5 ec 押汇负责书||押汇保证书letter of hypothecation
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M:r0_ zK;XFN#U^ 副保||抵押品||付属担保物collateral security
*eb-rhCVn x?sI;kUw8 KY.ZT2k v&;:^jJ8 担保书trust receipt||letter of indemnity
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a(|(M H ahGT4d`)9 s&Yi 6:J -6C +LbV 承兑||认付acceptance
?9xu{B>6 \TbVS8e^ G%{0i20_ *y]+dK&- 单张承兑general acceptance
7x k|+! 6q/?-Qcy 2?DRLF] |He=LQ}0 有条件承兑qualified acceptance
kbI/4IRW C5X(U: Or+p%K}-7 {' 5qv@3 附条件认付conditional acceptance
i$uN4tVKT (.23rVvnT@ qTmD'2 ]l;*$2w) 部分认付partial acceptance
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