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。
OK v2..8 会计报表statement of account
^~N:lW#= H
~3.F @?e~l:g})g EC5= 2w< 往来帐目account current
I(AlRh {96MfhkeBv 4
. c1 -BP10-V 现在往来帐||存款额current accout
%0 {_b68x Z$INmo6 #lMcAYH, V|@bITJ?7 销货帐account sales
"Y^j=?1k <[n:Ij ;6 W[%{ Xg]Cq"RJC 共同计算帐项joint account
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hld @5wc 3y 未决帐项outstanding account
_cJ)v/] !&Q?AS JH I5E=Ujc_ )#z{P[X^ 贷方帐项credit account||creditor account
h2x9LPLBxT 7w2$?k',- VqvjOeCbH g_{N^wS 借方帐项debit account||debtor account
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^- _BA; H+M d)V8FX,t sgP{A}4 W 应付帐||应付未付帐account payable
fZ & c*7|>7C$i z/"*-+j ,x1OQ jtY 应收帐||应收未收帐account receivable
vGlVr.) YFS6YA AB\Ya4O"9 "~r)_Ko 新交易||新帐new account
MG=8`J-` D|Q7dIZm q=->) &D% 6\I^]\YO 未决帐||老帐old account
}\S'oC\[ {|>Wwa2e &~+QPnI>Pm e(/F:ZEh 现金帐cash account
Z" ;q w g(tVghHxt$ izcaWt3 a M 5w/TN 流水帐running account
nS3Aadm iii|;v]+ 3s?u05_ mj$Ucql
暂记帐||未定帐suspense account
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过期帐||延滞帐overdue account||pastdue account
6Jq[]l"v bKmwXDv' ;$&\:-6A# 1N(1h
D 杂项帐户sundry account
CnL=s6XD' p,8~)ic_ 9\hI:rI \X&8EW 详细帐单||明细表detail account
2rT^OGw6 ?110} [jw f0SrPc v cg3}33Z;6 呆帐bad account
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W WqF,\y%W* V($V8P/ 会计项目title of account
v5'`iO0o V>T?'GbS !Nx1
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lvWwr!w 会计薄||帐薄account-book
M]r?m@) O_1[KiZ #}y8hzS$ <EUR: 营业报告书||损益计算表account of budiness||business report
h97#(_wV> A/<u>cCW 70 7( LG m4@NW*G{ 借贷细帐||交验帐account rendered
cw!,.o%cD ~i;{+j6Ho! ]w6Q? %'9 1`7zYW&L 明细帐account stated
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" IANSpWea? 与…银行开立一户头to open an account with
@/<UhnI &t9V yV8J-YdsG b&F9<XLqq 与…银行建立交易to keep account with
RJ3oI+gI Gf\h7)T\ uTR^K=Ve )k,n} 继续记帐to keep account
P'U2hCif 3>1^$0iq GV Xdyi vv
,4n&D 与…有交易to have an account with
y+ze`pL? mcez3gH geR+v+B, u)0I$Tc" 作成会计帐||有往来帐项to make out an account with
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fAQ 清算||清理债务to make up an account
|[>@Kk4 Zl5'%b$& ]X>yZec *XTd9E^tXq 清洁帐目||与…停止交易to close ones account with
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6G40!G=) 结帐to close an account
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FU 清理未付款to ask an account||to demand an account
C27:tyV )]1hN;Nz O]u'7nO{{ h+[6i{ 结清差额to balance the account with
Ym6d'd<9( 9wWBE<}>u ]1!" q40)] MoIh=rw 清算to settle an account||to liquidate an account||to square an account
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.6h 审查帐目||监查帐目to audit an account
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F"3'[ 检查帐目to examine an account
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}X$/ 5W Ql?yMP 转入A的帐户to charge the amount to As account
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e,U:H~+] t7+A!7b{ 以计帐方式付款to pay on account
q\Y4v Wg Cu[-<>my g":[rXvId ~K;QdV=YX 代理某人||为某人on ones account||on account of one
U[C4!k:0 &3Zq1o 3 t,_{9 cSb;a\el$ 为自己计算||独立帐目on ones own account
)%7P?^> x|6]+?l@6 6CY&pbR "7B}hZ^)W 由某人收益并负风险on ones account and risk||for ones account and risk
8`q7Yss6F 5'lPXKn+L jm^.E\_ Ww7Ya]b.k 由某人负担for ones account||for account of one
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#> iod%YjZu &|hK79D ^xZh@e5 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
V
;T :Q% QZ a.c '/W$9jm Z>rY9VvWD 编入某中帐项下to pass to the account of||to place to the account of
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3U 寄出清算书to send in an account||to send in render an account
XjX R?{+&r.X $]v}X},, ag=d6q 支票薄cheque book
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n>M`wF> + ?1GscJ 支票陈票人cheque drawer
uDF;_bli)H d1j9{ E[H f-b],YE 持票人cheque holder
!gsvF\XDM K@D\5s|1| M+/xw8}a ?e7]U*jEU 不记名支票cheque to bearer||bearer cheque
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FY6TT4O ud1M-lY\U Swi#^i 记名支票||认人支票cheque to order
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@] %,$ n^{v 到期支票antedated cheque
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c'2d+*[ 未到期支票postdated cheque
dUI5,3* <xOv8IQ| |c_qq Bd JxAQ,oOO 保付支票certified cheque
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_B 未获兑现支票,退票returned cheque
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K$u}G IK~&`n](> +6m.f,14q 横线支票crossed cheque
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%u -x9 普通横线general crossing
eL!41_QI !40>LpL[ 6*OL.~WE LF<&gC 特别横线special crossing
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n>x@ 空白支票blank cheque
6%D9;-N) Xlo7enzY DL]tg[w{ v9$!v^U"D 失效支票,过期支票stale cheque
|@qw k$EVr([ D28`?B9( +/:tap|V 普通支票open cheque
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An 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
WWT1= #" hy;VvAH5 ao(T81 +SJ.BmT 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
~5 ^Jv m sdu?#O+c1 Fsx?(?tCMo u8e_Lqx? 支票换现金||兑现to cash a cheque
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> UlvT- &W `xZyb3 清理票款to clear a cheque
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y(A' *G9 J~YT~D2L ?J[3_!"t 保证兑现to certify a cheque
Z$oy;j99y @hLkU4S YJi%vQ*] \P\Z<z7jy 填写支票数额to fill up a cheque
AeJ ;g _ k-_&PR 8hRcB[F~S Lu.zc='\ 支票上划线to cross a cheque
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">A<%5F2 {.Tx70kn 开发支票to make out a cheque
:yay:3qv K}*ets1s} AerU`^ HL)!p8UHJ 签发支票,开立支票to draw a cheque||to issue a cheque
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] 3"fDFR M .#} 透支支票to overdraw a cheque
\1EuHQ? <,d550GSm @sXFu[!U 0^;2 背书支票to endorse a cheque
:=QX ^* %E?Srs}j J0G@]H TS<d?: 请付票款||清付票款to pay a cheque||to honour a cheque
?H{[u rLn 8&<:(mAP gesbt ju~$FNt8R 支票退票to dishonour a cheque
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F=MQ J8|MK.oD 拒付支票to refuse a cheque
_0H oJ Z:4/lx7Bq ]TV_p[L0B O&%'j 拒付支票to stop payment of a cheque
"hkcN+= `FHudSK h$S#fY8 fHt \KP 提示要求付款to present for payment
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Iy sqkWQ`Ur 24sMX7Q,i 见票即付持票人payable to bearer
7vRtTP -YoL.`s1 'Waazk[@O I16FVdUun4 支付指定人payable to order
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982= 1v@#b@NXM7 Pwh}hG1sa *_V+K 已过期||无效out of date||stale
]ua3I}_B6v *yq65yZi5 x6ghO-s 2D\pt 请给出票人R/D||refer to drawer
~(kEGEF ~id6^#&> q'D Ts9Bj XM'tIE+| 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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5G -jH|L{Iyq} 文字与数字不一致words and figures differ
$b8[/], hgU;7R,?ir h5?^MRZS NAYLlW}A 支票
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"t|)Kl 时间已过account closed
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更改处应加盖印章alterations require initials
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IH 时间已过effects not cleared
fit{n]g K EAXDF R hWQ:l] }'[>~&/" 停止付款payment stopped
EQ%o oAb8 8Vu@awz{L Dfs^W{YA =v2|QuS$ 支票毁损cheque mutilated
^PG" -()WTdIy +pd,gG?dW :EX>Y<`] 汇款||寄钱to remit||to send money
&V4Zmn?UU =D<0&M9C %;`Kd}CO 91OxUVd 寄票供取款||支票支付to send a cheque for payment
PV68d; $:8 5c- P lm% b.*LmSX#
rPH7
]] 寄款人a remitter
RZ6y5 c5]Xqq, *_D/_Rp7 H cmW 收款人a remittee
<rC%$tr 4`O[U#? #X Q/y} ( AVT% AS 国外汇票foreign Bill
(MGgr ly[yn{ Yp\n=#$[ vF\>;pcT 国内汇票inland Bill
RELNWr {Y~>&B5 Q68~D.V%r Q,?_;,I} 跟单汇票documentary bill
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&;m Vh-8pFt St5;X&Q _k:8ib2TQ 空头汇票accommodation bill
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z PUQ",;&y1 i(~DhXz*T 原始汇票original bill
ElO|6kOBYG } c
G)$E ]_C"A gIo\^ktW 改写||换新票据renewed bill
N~/'EaO /2Izj/Q Sk{skvd; dD,}
i$ 即期汇票sight bill||bill on demand
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X,n[u [,Ehu<mEK !wp1Df[ …days after date||…days after date…日后付款
f*%kHfaXgN E&9<JS /8;m.J>bf 8N&'n …months after date||…months after date…月后付款
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F\X(;{ N7?]eD HV%/ba
X] [8T{=+k 见票后…日付款…days after sight||…days sight
YR'F]FI @}y. Kq[4I[+R q,Gymh; 见票后…月付款…months after sight||…months sight
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=DJ{KQ 同组票据set of bills
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w=*ZW [IAUJ09>I $0$sM/
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3\W/VBJJ 单张汇票sola of exchange||sole of exchange
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CrE5Pl 远期汇票usance bill||bill at usance
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dAM(U7 长期汇票long bill
T'p L&@,Q JuO47}i] 5 zRna=h! d+,!>.<3 短期汇票short bill
VcKB:(:[ [wQ48\^ Ki><~!L ;<Q%d~$xy} 逾期汇票overdue bill
^/BGOBK "{~5QO `X<B+:>v- jn^X{R\ 宽限日期days of grace
JP4DV=}L * zp tbZ t5{P'v9J l!*_[r 电汇telegraphic transfer (T.T)
?%5VaxWJ DFMpU.BN W gGMfy]]R :|;@FkQ 邮汇postal order||postal note (Am.)||post office order||money order
u1/>)_U >NUbk9}J4 ,;,B7g #,tT`{u1q 本票promissory note (P/N)
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9rEBq& 押汇负责书||押汇保证书letter of hypothecation
-'Z Gc8) y?OP- 27y dk&e EDvfd &vrQ *jX 副保||抵押品||付属担保物collateral security
2|;|C8C `=Ip>7T& 8 #4K@nm5 ;MN$.x+ 担保书trust receipt||letter of indemnity
.?{no}u. (~DW_+?]' !Ubm 586! D1rVgM 承兑||认付acceptance
x^K4&'</ -$8ew+ zA5nr` nkHl;;WJ 单张承兑general acceptance
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/ m[}P %O`@}Tg -K/+}4i3N 有条件承兑qualified acceptance
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I 附条件认付conditional acceptance
JX0M3|I= b~zSsws. R&cTMd l>\EkUT 部分认付partial acceptance
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