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。
Z'EZ PuZ!' 会计报表statement of account
R\<^A~(Gl Z5+0?X0i = *sP,
6 pY2nv/ 往来帐目account current
t~Uqsa>n@' S4 Rv6{r: kxKBI{L y]/{W}D 现在往来帐||存款额current accout
K1Tzy=Z9j M4QMD;Ez B *:6U+I !u^(<.xJ
销货帐account sales
'{J!5x?L^ ,xGlWH wrY w,\Ua&>4 '\9A78NV{; 共同计算帐项joint account
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aK nI6`/ 未决帐项outstanding account
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m%Fv 贷方帐项credit account||creditor account
0n1y$*I4 }g3)z%Xe'[ tUtl>>6Iu *u-TNg 借方帐项debit account||debtor account
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i? Jx'p\* bJ9>,,D 应付帐||应付未付帐account payable
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CU| _$1W:!f4 ;'nu9FU*O 应收帐||应收未收帐account receivable
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#6k> 新交易||新帐new account
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FF "Hs L!5%;!>.P S9mj/GpL3 Z,ag5 w`]L 未决帐||老帐old account
Y(<>[8S m P_w+p"@m _w(SHWh2 iX~V(~v 现金帐cash account
7:;P>sF@ `57ffQR9 514;!Q4K TC ^EyjD 流水帐running account
RM,r0Kv17Y 3 bGpK9M~ sHKT]^7 E_-CsL% 暂记帐||未定帐suspense account
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j"q U2!9Tl9". 过期帐||延滞帐overdue account||pastdue account
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> ~g)gXPjke *y7^4I-J g3j@o/Y 杂项帐户sundry account
^cd+W? m ?LOd9 6EJ,czt( NfKi,^O 详细帐单||明细表detail account
Q-(twh |UE&M3S 2,'m]`;GNr 9V("K 呆帐bad account
FjVC&+c 6wfCC, 2 TDA+ rl +ImPNwrY 会计项目title of account
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ABB4(_3E 会计薄||帐薄account-book
6 C;??Y>b vY:A7yGW sZ7{_}B JT, 8/o 营业报告书||损益计算表account of budiness||business report
o|(-0mWBQA &.;t dT7 (?D47^F & cl30"WK! 借贷细帐||交验帐account rendered
9psD"=/" QVm3(;&' u-yQP@^H #:e52= 明细帐account stated
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ah~h44& OcwD<Xy rhsSV3iM 与…银行开立一户头to open an account with
ZFY t[: (sz=IB ; N)WAzH A#\NVN8sk 与…银行建立交易to keep account with
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:v1]" 7lqj" o( 继续记帐to keep account
t[XxLG* {YT!vD9. eI/9uR% :"#EQq]ct 与…有交易to have an account with
lrPiaSO`I ~8o's` mvyqCOp 0 4jfkCU 作成会计帐||有往来帐项to make out an account with
}1f@>'o LkD$\i 06|+_ ]'3e#Cqeh 清算||清理债务to make up an account
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v7ZJ pdX%TrM+[: }Zu>?U `BG{\3> 清洁帐目||与…停止交易to close ones account with
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?D) yZE"t[q#O >gtKyn] 结帐to close an account
-^`]tF`M KWq7M8mq VImcW;Xa t9685s 清理未付款to ask an account||to demand an account
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1/XpR \BOZhXfl' P,^`|\#7 结清差额to balance the account with
&`[y] E' O]o `!c dlsVE~_G %"Q{|} 清算to settle an account||to liquidate an account||to square an account
8M9 &CsT6 po~V{>fUm B`3RyM"J @ _h",,"p#o 审查帐目||监查帐目to audit an account
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jV6 检查帐目to examine an account
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'?YzO 转入A的帐户to charge the amount to As account
~0aWjMc(> !VUxy &rj3UF@hb u4*7n-( 以计帐方式付款to pay on account
yNMnByg3? phr6@TI 1:%HE*r Ao~ZK[u 代理某人||为某人on ones account||on account of one
PYX]ld.E !g{9]"Z1T `KBgVhS> bI/d(Q%#< 为自己计算||独立帐目on ones own account
&"]Uh d5mhk[p7\J *)+1BYMo GInU7y904 由某人收益并负风险on ones account and risk||for ones account and risk
~=qJSb o7Ms]AblT |y=; #A eV$pza 由某人负担for ones account||for account of one
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r7 r5 按某人指示||列入某人帐户by order and for account of one
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j4 Bwv@D4bii 列入5月份帐目for May account
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r\V 编入某中帐项下to pass to the account of||to place to the account of
s6Ox!)& P9h]Bu k{_ Op/k}V %%J)@k^vH 寄出清算书to send in an account||to send in render an account
O9y4.`a" 5A(zQ'6 &E|2-) pUtd_8 支票薄cheque book
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SFY y+D 3(Bsn cm^:3(yYX MJJ]8:% 支票陈票人cheque drawer
*K#7,*Oz t<S]YA~N' >'IFr9&3 H}G=%j0 持票人cheque holder
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oCoFj nd)Z0%xo ($a ?zJr c"qaULY 不记名支票cheque to bearer||bearer cheque
Exir?G} \ Uawf,57v< fh~"A`d D5]4(]k& 记名支票||认人支票cheque to order
a#H2H`% yU*upQ _ 4:@+{ -"J6|Y#8 到期支票antedated cheque
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!<9sOvka{ 1 o<l;: ,#=ykg*~/ d&S4`\g?8 保付支票certified cheque
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# k< lZT9 SDtS /Mk85C79 3V")~m 未获兑现支票,退票returned cheque
l5sBDiir% Nxk3uF^ Cj~45)r /18Z4TA 横线支票crossed cheque
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(ok4 uK6_H vHuy ,(aOTFQS !N5+.E0j 普通横线general crossing
BcJ]bIbKb k2>gnk0 *69yB mNcoR^(VN 特别横线special crossing
;zy[xg.7 dc#Db~v}k emZ^d/A >dH5n$Gb 空白支票blank cheque
ml7nt0{ !]bXHT&!R a
'R)3:S *We.?"X']. 失效支票,过期支票stale cheque
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8 *e 普通支票open cheque
>FtW~J"X i!zh9,i>M \EH:FM}l, HnvE\t9` 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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[4Eeb 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
r,p6J7/lfS gcImk0NIY xl5n(~g)p {"33 .^= 支票换现金||兑现to cash a cheque
1](5wK-Z zGz^T F?j;3@z[A Mwdh]I,# 清理票款to clear a cheque
=~r?(u6d wv,,#P oo\0X Q(lj&!?1k 保证兑现to certify a cheque
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_1#>] 填写支票数额to fill up a cheque
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'>S9Ja3 &s!"pEZWck 支票上划线to cross a cheque
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k; 开发支票to make out a cheque
9%\<x =J.)xDx* OwIW;8Z 2G"mm( 签发支票,开立支票to draw a cheque||to issue a cheque
N"|^AF ]ABpOrg @aR! -} 'e-Nt&; 透支支票to overdraw a cheque
Cna@3)_ _>HXQ6Hw qE6:`f 1Giy|;2/ 背书支票to endorse a cheque
fys@%PZq [KkLpZG AqVTHyCu zypZ3g{vz 请付票款||清付票款to pay a cheque||to honour a cheque
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G8`q-B}q <\x/Y$jm0n R!xs;|] 支票退票to dishonour a cheque
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+ 拒付支票to stop payment of a cheque
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"= 提示要求付款to present for payment
BZ1@?3 Js qze'BGY DVD} V~5vVY_HG& 见票即付持票人payable to bearer
yuswWc' +IVVsVp /exV6D r [w~teX0! 支付指定人payable to order
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G !'ajpK oypq3V=5 已过期||无效out of date||stale
{#q<0l }K;@$B6,@ |x{:GWq .x6*9z#q 请给出票人R/D||refer to drawer
ZcX%:ebKS e }/c`7M
U_!"&O5lr 4cJ^L < 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
6\O4R s;}';# 2DTH|Yv 0$&Z_oJ 文字与数字不一致words and figures differ
gU>Y ]G&?e9OA B/E1nBobC *~ 4uF 支票
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8c+i+gp! 时间已过account closed
{_3ZKD(\ |kV,B_qz zo@>~G3$9 CJjma=XH 更改处应加盖印章alterations require initials
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|YB 时间已过effects not cleared
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- 停止付款payment stopped
Dr(.|)hv[& *KxV;H8/ 4x8mJ4[H^ rVQ:7\=Z 支票毁损cheque mutilated
g IX"W; k>VP<Zm13 o,bV.O.W QHMXQyr( 汇款||寄钱to remit||to send money
pl fz)x3 U <4<8' K+T`'J4 F1Egcx/$V 寄票供取款||支票支付to send a cheque for payment
]N1$ioC# DKIDLf Vl^jTX5N {!^HG+ 寄款人a remitter
MrOW&7 p4{?Rhb6 ]3
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'-w G 收款人a remittee
An]*J|nFIY Kh<v2 \iowAo$ = \X<UA} 国外汇票foreign Bill
2U~oWg2P 1%EY!14G+ ?/dz!{JC CoJaVLl
国内汇票inland Bill
{j:{wW. ?A62VV51CN C6'[ Tn PJkMn 跟单汇票documentary bill
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S- VJ_E]}H ;HqK^[1\ *WX6C("M 空头汇票accommodation bill
y"@~5e477$ d9Rj-e1x ?1PY]KNaK Ih,~h[ 原始汇票original bill
ZP%^.wxC 9SAyU%mS: q%>L/KJ# BvX!n"QIb 改写||换新票据renewed bill
krz@1[w-j CUxSmN2[ =9pFb!KX OkzfQ
hC} 即期汇票sight bill||bill on demand
|:H[Y"$1; ;2dhue 83TN6gW KsUsj3J …days after date||…days after date…日后付款
>xP $A{ g-*@I`k[ `]tXQqD ,T&B.'cq …months after date||…months after date…月后付款
:kFWUs= Iupk+x> ?c>j^}A/N 5[/*UtB
见票后…日付款…days after sight||…days sight
||L qx#e= ^vG*8,^S=8 NaVZ) kk!}mbA_} 见票后…月付款…months after sight||…months sight
kv(N/G _|6{( aNXu"US+Sp 1L &_3} 同组票据set of bills
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ND21; 7J>n;8{%? 1RcaE!\p 单张汇票sola of exchange||sole of exchange
Sl 6}5 ?J<4IvL/ \W1?Qc1] u.!Pda 远期汇票usance bill||bill at usance
]Ff&zBJ {SROg;vA i 3?zYaT @@# G. 长期汇票long bill
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v, &p4q# p7, .[O*bk RqcX_x(p 短期汇票short bill
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rcQ?E=V2O %W`pTvF 逾期汇票overdue bill
,VHvQU OkFq>;{a J@yy2AZnO wF38c]r`\< 宽限日期days of grace
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FWig*{ 电汇telegraphic transfer (T.T)
V?5_J% y4envjl0 L2K4nTA L{5zA5#m 邮汇postal order||postal note (Am.)||post office order||money order
ICV67(Ui Re.fS6y$> n}?kQOg0/ m0\(a_0V 本票promissory note (P/N)
_G'. VSGH O`Z>Oon? 1 k
H >xH3*0Lp 押汇负责书||押汇保证书letter of hypothecation
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^X $RF"m" Is88+,O 副保||抵押品||付属担保物collateral security
Z/ThYbk ;l?>+m@H <vbk@d [!aHP?- 担保书trust receipt||letter of indemnity
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[pa fxiq,o0 Mb/R+:C` 承兑||认付acceptance
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} /?by4v73P r%xNfTa @zPWu}&m 单张承兑general acceptance
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j s!UC{)g, b\;QR?16R OGae]O< 有条件承兑qualified acceptance
$v>- @ Ya,>E@oc 4V[+6EV 1zl@$ Nt 附条件认付conditional acceptance
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V E%$FX'8& 4#=^YuKaF1 部分认付partial acceptance
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