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。
m=("N 会计报表statement of account
}]Gi@Nh|o R9|2&pfm(M X*c_^g{ c"QkE* 往来帐目account current
X+'^Sp ~t.WwxY+ /w}B07. !?us[f=g% 现在往来帐||存款额current accout
o\=i0HR9 J;Z>fAE7 |R
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@oNCK 销货帐account sales
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X( 共同计算帐项joint account
I[cV"BDa *]E7}bqb #<PA-
y Te U7W?M^ 未决帐项outstanding account
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HN~v&, yBD2 贷方帐项credit account||creditor account
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6Qzu- D-b2E6o6 "o5gQTwb 借方帐项debit account||debtor account
057G;u/ HC;I0&v> *3etxnQc R6WgA@Z|r 应付帐||应付未付帐account payable
E23 Yk?" u6S0t?Udap h,WY2Hr rJc)<OZjT 应收帐||应收未收帐account receivable
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6Y dD.d?rnZq7 新交易||新帐new account
"aCb;2Rs a+>W eE riv@v YaJ{"'} 未决帐||老帐old account
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Q 现金帐cash account
moJT8tb o"ah\"#el w[$nO# ?#EXG 流水帐running account
D>7_P7]y 1={Tcq\] D"] [&m %d[xr h 暂记帐||未定帐suspense account
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5p1?E P7k$^n 过期帐||延滞帐overdue account||pastdue account
Z/05 wB hte9l) sQw`U{JG ATmqq)\s 杂项帐户sundry account
*"QE1Fum' if!`Qid > v!c\ j.'"CU 详细帐单||明细表detail account
,fG_'3wb $-9@ /%Y -z 5k4Y nM.?Q}yO~ 呆帐bad account
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cuVDC 会计项目title of account
BfE-s< 'GzhZ`E6 aCi^^}! HFx"fT 会计薄||帐薄account-book
AB&wn>q u r.T YKF b}L,kT /e?ux ~f| 营业报告书||损益计算表account of budiness||business report
KJ^GUqVl Ufe P "_}F cYwC,\uF 借贷细帐||交验帐account rendered
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75{JxZX #M^Yh?~%w i[\u-TF 明细帐account stated
7C?mD75j a={qA4N `L*;58MA 7RFkHME 与…银行开立一户头to open an account with
V1 #aDfiW V\`=" |wb(rua YB3=ij!K 与…银行建立交易to keep account with
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D" H'\ EA(v+ 继续记帐to keep account
ftH%, /, {BCjVmY z slEUTj) [gdPHXs 与…有交易to have an account with
Ahbu >LPk 5"~^;O _%TeTNY# ~d `4W<1a 作成会计帐||有往来帐项to make out an account with
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(RA gG;W:vR}l 8 (h 3 DHA^9<q 清算||清理债务to make up an account
FYS83uq0 Dj.+5f' "EhO )lR ~[y+B0I3 清洁帐目||与…停止交易to close ones account with
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;:K 4^ 6L ])y JsEEAM:w 结帐to close an account
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2<S4 清理未付款to ask an account||to demand an account
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) 5@%-=87S 结清差额to balance the account with
-f gKSJ7 F/>Pvq] PSR`8z n +M&S 清算to settle an account||to liquidate an account||to square an account
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H J\D3fh97- dKTAc":-} 审查帐目||监查帐目to audit an account
9,eR=M]+: {leG~[d E"&9FxS]^ 1W<_5 j_ 检查帐目to examine an account
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"1Aus 转入A的帐户to charge the amount to As account
fr2w k}/b oa !P]r 't.F.t |UO;StF 以计帐方式付款to pay on account
@\}36y 1tz .e\ bI(98V,t [V0 h9! 代理某人||为某人on ones account||on account of one
Pp hQa!F$ nn%xN\~< *7ro [ }*R6p?L5 为自己计算||独立帐目on ones own account
D07u? j!7Uj] 0*@S-Lj^c [`\Qte%UH 由某人收益并负风险on ones account and risk||for ones account and risk
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AB\4+ CLV 3y ,?>- 由某人负担for ones account||for account of one
xR`2+t&t 0|;=mYa4M ,0~TvJS CHI(\DXNs 按某人指示||列入某人帐户by order and for account of one
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|?A-?- 列入5月份帐目for May account
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#sZes Ngnjr7Q={T 编入某中帐项下to pass to the account of||to place to the account of
L{p-'V `,d7_#9' u`|fmVI <-}\V!@E! 寄出清算书to send in an account||to send in render an account
Q#KjX;No 3:
Uik -m/4\D K^\9R 支票薄cheque book
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支票陈票人cheque drawer
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lB2gr^ 持票人cheque holder
I&Y(]S,cU O]lfs>>x {eUfwPAa3 +)SX 不记名支票cheque to bearer||bearer cheque
}}_l@5 qE{S'XyM, ;zDc0qpw YyIt-fPZ 记名支票||认人支票cheque to order
A4' aB0^ =C|^C JB<4m4- mN02T@R
- 到期支票antedated cheque
%R"Fx$tQ ez{&Y>n 7I|Mq bAp`lmFI 未到期支票postdated cheque
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xOUi v<1;1m p~IvkW>ln) 9 lv2 保付支票certified cheque
c&&UT-Z *OiHrI9y ~vmY2h\ fp0Va!T(V 未获兑现支票,退票returned cheque
Ek3O{< ?9+;[X z/b*]"g, =xoTH3/,> 横线支票crossed cheque
]mSVjF3l iQF93:# JK4 @ 4hIC&W~f 普通横线general crossing
#x21e }Li YSbN=Rj xXZN<<f59 Sgj6tH2M 特别横线special crossing
0W> ",2|z RS~oSoAE T[~X~dqwn" #'qW?8d} 空白支票blank cheque
}R^{<{KVJ F/8y p<_r +Q.[W`goV A@UnrbX: 失效支票,过期支票stale cheque
?=/l@ d %:lQ ~yn Sc&_6}K eo!z>9#. 普通支票open cheque
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n" sGI bTj,5,8i dSbV{*B;> 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
=B 9U Wxjpe4 R##O9BSI8Z RW5T} 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
Liofv4![ 4"{q|~&=:$ ]#`bYh^y j.o)!SA 支票换现金||兑现to cash a cheque
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Lxl?6wZ HO"(eDW6z 清理票款to clear a cheque
7 UR)4dYA ~jgd92`{z a`}-^;}SW ZP1EO Z 保证兑现to certify a cheque
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oR^| FXbNmBXF 1*Z}M% 填写支票数额to fill up a cheque
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1\EkLL X:YxsZQ5Y 支票上划线to cross a cheque
.*ZNZ|g_ dpy,;nqzeN gbvBgOp c8(.bmvF 开发支票to make out a cheque
|nD`0Rbw )[A}h'J) &kP>qTI^p~ @^%# ]x,: 签发支票,开立支票to draw a cheque||to issue a cheque
1UOFTI2S| \o/oM,u H=0Y4 T@)T W*P/~U= 透支支票to overdraw a cheque
T+I|2HYqOj xMe[/7)4 B|!Re4`0 \eN }V 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
x,n;GR tYnNOK*| kc}e},k 1&U U6| X 支票退票to dishonour a cheque
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1?1s X4jtti g1Aq;Ah / &",pPuq 拒付支票to refuse a cheque
;%Qu;FtC lE4.O h9No'!'! }_K7}] 1 拒付支票to stop payment of a cheque
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&Prx=L` 提示要求付款to present for payment
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xT8[ (R{WJjj O>UR\l|+:2 见票即付持票人payable to bearer
<Dl7|M 8dP^zjPj a(F%M NT:p6(s^ 支付指定人payable to order
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n$/ O.}{s; (Ori].{C.J op;OPf, 已过期||无效out of date||stale
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7+ifSrz Mc9% s$MT 请给出票人R/D||refer to drawer
Ye T[KjX K^EW*6vB8O g$~ktr+% OQA}+XO 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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Rd +g%kr~w= h>9GfF3 文字与数字不一致words and figures differ
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a6V :A>cf} {U>B\D kU0e;r1 N 支票
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lo Oh }y+ 时间已过account closed
YP/BX52v "1t%J7c_ ^ 14U]< hIE$u t + 更改处应加盖印章alterations require initials
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'(r/@%=U 时间已过effects not cleared
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;]=k/( To.CY^M )l~:Puvh 停止付款payment stopped
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$A0b +iY .Y V Y xp.` mr&nB 支票毁损cheque mutilated
INZsDM 9 &Ba` 3V\M 9Ra*bP ]1 /_rEI,[k 汇款||寄钱to remit||to send money
~bC{R&p J'jwRn e0Zwhz, Iy% fg',% 寄票供取款||支票支付to send a cheque for payment
V.?N29CA| ..'k+0u^ yPs4S?<s 5[suwaJQ 寄款人a remitter
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e e)"]H* 收款人a remittee
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Jr+~' 国外汇票foreign Bill
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"}VG 国内汇票inland Bill
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@ 跟单汇票documentary bill
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1ts/@V _sLSl;/t 空头汇票accommodation bill
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& "pUqYMB2i 原始汇票original bill
:buH\LB*P (OS -v~{r@ " ,k(* TNun)0p 改写||换新票据renewed bill
IY_u|7d dZ^(e0& :H !A_<(M< *XN|ZGl/ 即期汇票sight bill||bill on demand
SUGB)vEa ;6+e !h'1 CVxqNR*DN Jzu U
k …days after date||…days after date…日后付款
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w}so 'DLgOUvh …months after date||…months after date…月后付款
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( fyHFfPEE hv.33l V/N:Of:\R 见票后…日付款…days after sight||…days sight
`wGP31Y. Jr2x`^aNO b{+7sl R k'5L 见票后…月付款…months after sight||…months sight
"p Rr>F a AlPk o($E* 3jeB\ A8|DB@Bi 同组票据set of bills
MawWgd* /i!3Fr" :2v^pg| nf%"7 y{dd 单张汇票sola of exchange||sole of exchange
#k}x} rn<' Nj5V" c <xn96|$ ;pH&YBY 远期汇票usance bill||bill at usance
A5WchS' <t~RGn3 5Yxs_t4 /Ko{S_3<I 长期汇票long bill
0oC5W?>8s 5>S=f{ghFw Ire+r
"am GF^)](xY+ 短期汇票short bill
S`w_q=-^8 (B/od# nU EdH;P\c !PySYY 逾期汇票overdue bill
Jm#mC Q85Y6', %jBI*WzR dGc<{sQzB 宽限日期days of grace
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e^1( - WEEnwZ 电汇telegraphic transfer (T.T)
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-O~V4004 邮汇postal order||postal note (Am.)||post office order||money order
AcoU.tpP M9PzA'}4W6 FS+v YqwK Sd9%tO9mf 本票promissory note (P/N)
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L 0b3z(x!O QIb4ghm, .dE2,9{Z 押汇负责书||押汇保证书letter of hypothecation
asj*/eC$/i RJ63"F $ [V2
`t' /c4@QbB 副保||抵押品||付属担保物collateral security
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%[}[2 l)P~#G+C H)5V
\ 担保书trust receipt||letter of indemnity
=rL^^MZp :~PzTUz (\qO~)[0 8lJMD %Df: 承兑||认付acceptance
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f8AgTw,K8 _Pe,84Ro 单张承兑general acceptance
VNggDKS~K $%GW~|S\C S!J wF&EW n7$21*, 有条件承兑qualified acceptance
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, 9FKowF_8 YT@D*\ [W*xPXr* 附条件认付conditional acceptance
,x]xtg? }$wWX}@ Osj/={7g 2<X.kM?N{B 部分认付partial acceptance
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