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。
YXU2UIY<~ 会计报表statement of account
] J|#WtS Q+U" % 6s!=de ^ p%3@)& 往来帐目account current
4a.8n!sys "%rU1/@# mD?={*7% WE
/1h 现在往来帐||存款额current accout
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$TAsb>W!( 4C;"4''L 销货帐account sales
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,"YCK h?->A# 共同计算帐项joint account
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k`Yi r|953e 未决帐项outstanding account
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8V8 : Y5mk*Q#q 贷方帐项credit account||creditor account
[bBPs&7u !}"P Hby5N axkNy}ct S'IQbHz* 借方帐项debit account||debtor account
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G98f Bw 4%SA%]a L1 Z/e[$xT < 应付帐||应付未付帐account payable
lO1]P&@ '@5"p. Z?."cuTt GM0pHmC 应收帐||应收未收帐account receivable
S\2@~*{-8 {-)I2GJav <M,=(p{ L^ U.h 新交易||新帐new account
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H]|R }h *!}bU` ~=$d>ZNQ 未决帐||老帐old account
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'joJEo };>~P%u32 OlsD 5^{).fig 现金帐cash account
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^^[A\' 流水帐running account
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' o-<.8Z}>at D.w6/DxaXa G mmh&Uj 暂记帐||未定帐suspense account
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vUh 过期帐||延滞帐overdue account||pastdue account
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杂项帐户sundry account
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jKI 详细帐单||明细表detail account
bxAHzOB(\ @F!oRm5 *#o2b-[V g_(O7 呆帐bad account
Y]"lcr} |I=GI]I V6^=[s R ?#/~BZR! 会计项目title of account
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XPdgo6 qfgw^2aUa a)rT3gl 会计薄||帐薄account-book
b}m@2DR'|m vF'Y; M i [2bz+Z? P,K^oz} 营业报告书||损益计算表account of budiness||business report
b'(Hwc\ t jlaC: (6 &MJ`rj[% BVxk}#d 借贷细帐||交验帐account rendered
D4U<Rn6N_5 oSkvTK$&i x Z`h8 X;yThb`iI 明细帐account stated
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K5(:0Q.5y )*9,H|2nS 与…银行开立一户头to open an account with
vk|xYDD e+wINW ST[E$XL6 p!+bn,?G 与…银行建立交易to keep account with
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se z v:o$2Z }ZfdjF8N! 继续记帐to keep account
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kC/An@J^# 9]^NAlno lLNI5C 与…有交易to have an account with
v)LSH;< v=x)]<E"_ lO8GnkLE c) _u^Dh 作成会计帐||有往来帐项to make out an account with
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F2dwT Nq[-.}Z6 清算||清理债务to make up an account
Ny]]L G PL^!_ z]1g;j :qtg `zM/4 清洁帐目||与…停止交易to close ones account with
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<(BIWm* 结帐to close an account
c"NGE CiIIlE4 E{[>j'dwc SHqz&2u 清理未付款to ask an account||to demand an account
kjOI7` DU &IkHP/ _`xhP-,`S z=qxZuFkDs 结清差额to balance the account with
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N: 4YCuO% 清算to settle an account||to liquidate an account||to square an account
VoNk.h"T "cDc~~3/@ JUTlJyx8 L}>ts(!q& 审查帐目||监查帐目to audit an account
L+0O=zJF bl4I4RB $2$jV1s HUx-8<ws 检查帐目to examine an account
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I@!2c:} ;:P}s4p zu``F]B .wkW<F7 转入A的帐户to charge the amount to As account
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0l>F _>G=xKA#e ]9hhAT44 U6~79Hnt 以计帐方式付款to pay on account
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p 代理某人||为某人on ones account||on account of one
TGI`}# 7:wf!\@I x24&mWgU M3H^s_ 为自己计算||独立帐目on ones own account
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0/,teJk Qz([\Xx: 由某人收益并负风险on ones account and risk||for ones account and risk
(+;%zh- I 3dUI~}u u$+nl~p[& iG=XRctgj) 由某人负担for ones account||for account of one
10r9sR 9HD 5A$ d&%}u1 . i/F].Sag 按某人指示||列入某人帐户by order and for account of one
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N kl#)0yqN0 |JTDwmR 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
,w7ZsI4:[ p\r V 6+ 7OLchf HkyN$1s 寄出清算书to send in an account||to send in render an account
z=DK(b;$z tDNo; f >RKepV(X7 ?^{Ey[)'( 支票薄cheque book
C<N7zM wT tMr$N[@r ^Rmrre`uU }Z% j=c"d 支票陈票人cheque drawer
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zipgw 0ZtH @gihIysf mH!\]fmR~ 不记名支票cheque to bearer||bearer cheque
y?8V'.f| LH>h]OTQF SW=%>XKkh 'jBtBFzP- 记名支票||认人支票cheque to order
_H$Z}2g<z [I%'\CI; Q&?B^[N*Q QjyJmW("Z 到期支票antedated cheque
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=.5/$ @v n% +c\uBrlZQ; 未到期支票postdated cheque
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OF*PBZ 保付支票certified cheque
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0^- scR+F'M 未获兑现支票,退票returned cheque
3vF-SgCV ??XtN.]7 dsA::jR0P6 -/J2;AkGH 横线支票crossed cheque
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' mNr<=Z%b 普通横线general crossing
a1A3uP K yp(dp> `/eh ?XO}6q<tM 特别横线special crossing
]=m0@JTbG 'K3%@,O >s"kL^ ,:"c" 空白支票blank cheque
*Y- rEF > aKkY) EO\@#",a u^&,~n@n7 失效支票,过期支票stale cheque
/BfCh(B R=s^bYdoy R,[+9U|4V {$^Lb4O[V 普通支票open cheque
wq`\p['Q, wvg>SfV,e 8:t1%O$ >?0 f>I%\ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
X.<2]V7! qAR}D~ t K6z-brvw" Y%]&h#F 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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C\t@BVS ?kM53zbT# DSx D531[A 支票换现金||兑现to cash a cheque
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w:9w j8#B ~yuj;9m3 清理票款to clear a cheque
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p(Bn! F6\r"63 保证兑现to certify a cheque
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<y5f[HjLy 填写支票数额to fill up a cheque
Ok2>%e ce P1mO ij~023$DTt Gn%gSH/ 支票上划线to cross a cheque
"Crm\UI6 k!6wVJ|_Y rnCu=n J#'+&DH 开发支票to make out a cheque
4`+hX' $N1UEvC%Q <sq@[\l}a g>*t"Rf: 签发支票,开立支票to draw a cheque||to issue a cheque
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" NP*M#3$[ ,ZLg= 透支支票to overdraw a cheque
mf)o1O&B `[5QouPV E64d6z^7u y}bE'Od 背书支票to endorse a cheque
H:HJHd"W ;{Kx$Yt+ !xxu~j^T <C9_5Ce~ 请付票款||清付票款to pay a cheque||to honour a cheque
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"*E%?MG 支票退票to dishonour a cheque
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Me 拒付支票to refuse a cheque
s~(iB{- ^L1# ^#4?v^QNh -v(.]`Wo&; 拒付支票to stop payment of a cheque
S:En9E ]7, mo iZ3%'~K<3J I(dMiL 提示要求付款to present for payment
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ex [J|)DUjt bt,^-gt@ 见票即付持票人payable to bearer
j:9kJq>mv }'KVi=qnHb YpT x1c- t1)b26; 支付指定人payable to order
#w4=kWJ[ I9`R LSn ~_Tm S9 ;y7V-sf 已过期||无效out of date||stale
,xew3c'(W ^ )Lh5 F-)lRGw :H$D-pbJ4 请给出票人R/D||refer to drawer
64^dy V,; RrkS!E[C oOhm`7iy IwIk;pB O 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
d))(hk: lGI5 Eg"DiI)7 FBM 73D@` 文字与数字不一致words and figures differ
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) IPU'M*|Q )K8k3]y& *=1;HN3 支票
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iAX\F` 时间已过account closed
66?!"w 8z^?PZ/ n<p`OKIV3 uD&!]E3 更改处应加盖印章alterations require initials
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GqI^$5? 时间已过effects not cleared
"-y\F}TE eB78z@ S<f&?\wK=v AC=cz!3iB 停止付款payment stopped
JbG\Ywi0] z0V d(QL `e0U-W]kF f- pt8 支票毁损cheque mutilated
#D3e\( mD:d,,~ K6kPNi ?#xNz=V 汇款||寄钱to remit||to send money
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)#MKOsOct 寄票供取款||支票支付to send a cheque for payment
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X l!\C"f1o, 寄款人a remitter
](NSpU|* FyYQ4ov0&o [] 0`>rVq $nQ; ++ 收款人a remittee
#6_?7 (X qt}vM*0}V Hjli)*ev ~)D2U:"^xm 国外汇票foreign Bill
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V V;?_l?_ 国内汇票inland Bill
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5,[ _%!C;`3Y je.jui" kR6rf_-[ 跟单汇票documentary bill
aZ2liR\QE E8=.TM]L _< 69d oo3ZYA 空头汇票accommodation bill
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RK#1u @g[p>t> * 7*OO k"9 Gu~y/CE' 原始汇票original bill
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"2 改写||换新票据renewed bill
Q5r cPU>A zUXqTcj ):&A\nb $WnK 即期汇票sight bill||bill on demand
Uk-^n~y !li Q;R& 6,uW{l8L M\,0<{ …days after date||…days after date…日后付款
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o7pp( ]s s0~2 sqei(OXy %S$`cp …months after date||…months after date…月后付款
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k1}D %#02Z%?% 见票后…日付款…days after sight||…days sight
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2T Dq*>+1eW2 %D\TLY 见票后…月付款…months after sight||…months sight
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'4 ai`fP{WlX ??aOr*% 同组票据set of bills
Bb]pUb P00d#6hPJ {_ww1'|A k:Uyez 单张汇票sola of exchange||sole of exchange
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T5-50nU,~ st|$Fu 远期汇票usance bill||bill at usance
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[ TWQf2 长期汇票long bill
Z%N{Y x( .O3i"X] z~A||@4' SvAz9>N4 短期汇票short bill
,@/b7BVv l\ts!p4f$ "T<Q#^m dU3UCD+2y 逾期汇票overdue bill
R8c1~' @PZ&/F^ 'vhgR2/ sn+i[ 宽限日期days of grace
J1 a/U@" j7xoe9;TxI x5WFPY$wM
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u_E " 电汇telegraphic transfer (T.T)
z=N'evx~ 1[[`
^v +%7yJmMw &0It"17Ej 邮汇postal order||postal note (Am.)||post office order||money order
ot;j6eAH~E zM|d9TS c;&m}ImLe. bDeHU$ 本票promissory note (P/N)
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41 {e/12q 押汇负责书||押汇保证书letter of hypothecation
fYuJf,I[f d?oupW}uu [kt!\- 2rB$&>}T 副保||抵押品||付属担保物collateral security
w+=>b 2wlrei )xiic3F SJ6lI66OX 担保书trust receipt||letter of indemnity
VSx[{yn ~x)Awdlu o*_[3{FU u&I?LZ-=, 承兑||认付acceptance
^cZF#%k _SY<(2s]B "6['!rq0 NN\% X3ri" 单张承兑general acceptance
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b-?wzh nC$f0r"z -m(9*b{h@ 有条件承兑qualified acceptance
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