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。
D)Jac@,0 会计报表statement of account
1/?K/gL BV}sN{ kcMg`pJ4< QDb8W*&< 往来帐目account current
g{K \ _E/ RfT)dS+rAh s={IKU&m[ 现在往来帐||存款额current accout
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f<'D?d)L^ vM:c70= 销货帐account sales
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<$K7f 38:5g_ 共同计算帐项joint account
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未决帐项outstanding account
TS=U%)Ik ##Qy6Dc sN MF(TY >q ,Z*s>? 贷方帐项credit account||creditor account
6X!jNh$oF z&jASL Oa M~rze BE54L+$p 借方帐项debit account||debtor account
53^3..E| JLg/fB3% N0 mhgEA )a%E $` 应付帐||应付未付帐account payable
^}J,;Zhu5 z>'vS+axV [EK^0g E[BM0.#bZ 应收帐||应收未收帐account receivable
G+I->n-s4 i8f +woZL yDj'')LOQg o5m]Gqa 新交易||新帐new account
E*s _Y b%0@nu4 (aq-aum-I TpdYU*z_Br 未决帐||老帐old account
j*d+WZm8-g 0vMKyT3 c Mh{;1$j# #Kx @:I 现金帐cash account
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$)KNp dXh w?Cho</Xu 流水帐running account
aNwx~t]G :lK8i{o D<WGau2H H;ujB \+ 暂记帐||未定帐suspense account
a :cfr*IsK bXqTc2>= 8I<j"6`+Q H wz$zF+R 过期帐||延滞帐overdue account||pastdue account
!\'HKk~V Lg7dJnf &[N_{O| Fzn! 杂项帐户sundry account
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i FL&L$#X i<q_d7-W' 详细帐单||明细表detail account
~4xn^.w k`s_31< =?N$0F! +"|TPKas 呆帐bad account
_SH~.Mt_! ~B7<Yg ]LMtZUz >X5RRSo 会计项目title of account
lsgZ ;q#Pl!*5 z(#dL>d$' (nYGN$qC9 会计薄||帐薄account-book
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~D` 营业报告书||损益计算表account of budiness||business report
n]>L"D, V >~\~H2Y def\=WyK 2(P<TP
._E 借贷细帐||交验帐account rendered
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o 明细帐account stated
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4LWm<P A+z}z@K N Ff`V 与…银行开立一户头to open an account with
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' UMHFq- 与…银行建立交易to keep account with
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?EG+o8 hfs QAa 继续记帐to keep account
7/dp_I}cO ;.7]zn.X]2 NFI~vkk'G tD]vx`0> 与…有交易to have an account with
q0@b d2} sfsK[c5bm 9 $zx<O Rj-4K@a8#N 作成会计帐||有往来帐项to make out an account with
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GNZC{ /km0[M 清算||清理债务to make up an account
u89Q2\z~"M GZ.KL!,R! MF+F8h>/ _SQ]\Z 清洁帐目||与…停止交易to close ones account with
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".@; =D)ADZ\<r 结帐to close an account
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1Tb FhQb9\g t"YN:y8- 清理未付款to ask an account||to demand an account
|Gr@Mi5 'a>D+A: )-25?B xsU3c0wbr8 结清差额to balance the account with
N3wy][bo <|hrmwk| n/YnISt )#sN#ZR$ 清算to settle an account||to liquidate an account||to square an account
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t WZ UeW*#= 审查帐目||监查帐目to audit an account
h7AO5"6 [C@Ro,mI HstL'{&,-m bb$1zSA 检查帐目to examine an account
_WI~b nPH\Lra 7?\r9bD (N5"'`NZA 转入A的帐户to charge the amount to As account
)M8@|~~ Q+Eqaz` 97pnq1b )))AxgM 以计帐方式付款to pay on account
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H [YJ*zO 代理某人||为某人on ones account||on account of one
V>ZDJW"G! EF;B)y= Wj, {lJ, #;UoZJ B 为自己计算||独立帐目on ones own account
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cocM 由某人收益并负风险on ones account and risk||for ones account and risk
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v-3L#V 由某人负担for ones account||for account of one
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E/ mFE7#OM 按某人指示||列入某人帐户by order and for account of one
+y][s{A %m$t'? sR| /s3; @Y#TWt# 列入5月份帐目for May account
J$-1odL0Z T;i+az{N:V z]j_,3Hff ;`Z>^.CB 编入某中帐项下to pass to the account of||to place to the account of
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k ZT+{8, {(h!JeQ h>n<5{zqM 寄出清算书to send in an account||to send in render an account
Yd<q4VJR "C]_pWk Fh ^Ax3P( T?8N$J 支票薄cheque book
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g@Exk K<"Y4O#] N#vV; 支票陈票人cheque drawer
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aP +) uh~,>~a| 持票人cheque holder
~`VD}{[,B N x/_+JWje 9'h4QF+Y I)f54AX 不记名支票cheque to bearer||bearer cheque
3?yq*uE} @4j!M1}4 |FZIUS{] 'U4@Sax, 记名支票||认人支票cheque to order
l1}HJmom 4CioVQdj /PtmJ2[ ~@EBW3>~5 到期支票antedated cheque
1EA} [x qvN 5[rb !8OUH6{2 Tg#%5~IX 未到期支票postdated cheque
=VDtZSa!$^ aZYs?b>Gm l|~SVk| ~ (d#T |ez 保付支票certified cheque
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I=wA)Bli1p ? Eh)JJt 未获兑现支票,退票returned cheque
"(SZ;y j{;IiVHnR 5SmgE2 } isV9nWo$ 横线支票crossed cheque
j?9fb NW@guhK. @1G`d53N he1W22 普通横线general crossing
9_\1cSk' &&{_T4 gIaPS0Q dnUiNs8 特别横线special crossing
"ku ?A ^f P*sb@y>}O Xu#K<#V *[[TDduh& 空白支票blank cheque
Dh{sVRA ?*)wQZt; '9#h^. z2.Z xL"* 失效支票,过期支票stale cheque
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B7.b m;"dLUb gay6dj^ 普通支票open cheque
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3gh %["V "{ z 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
dk4|*l- ;NeN2 |I] CNF3".a 4w-P%-4 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
3"J85V%h]n orzy&4 8rA?X*|S! gXI8$W> 支票换现金||兑现to cash a cheque
BSib/)p a4iq_F#NF >rb8A6 ^%r>f@h!L 清理票款to clear a cheque
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?GP lwuslt*E/ 保证兑现to certify a cheque
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gd? 填写支票数额to fill up a cheque
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*Zk` urK[v 支票上划线to cross a cheque
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开发支票to make out a cheque
XY1eeB- Lu@'Ee!>G /Sag_[i h (1 }g/ 签发支票,开立支票to draw a cheque||to issue a cheque
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oX Ju= "dO>P*k, z1u1%FwOfM 6#rj3^] 透支支票to overdraw a cheque
S=bdue $rG~0 IT\lkF2 PLmf.hD \ 背书支票to endorse a cheque
)+ss)LEC :UgCP ~Y c/q -WEKL ;.<0ln V 请付票款||清付票款to pay a cheque||to honour a cheque
(?7=$z!h ^5yFb=2 BCK0fk~ _PR><L_ 支票退票to dishonour a cheque
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Mmu>&C\ |tkhsQ-; 7sci&!.2` 拒付支票to refuse a cheque
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S"- 拒付支票to stop payment of a cheque
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4YaG Z &b#O=LF qd7 86~ 提示要求付款to present for payment
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}^fhMS oL2 a:\7 s$s]D\N V!Q1o!J 见票即付持票人payable to bearer
-`o22G3w #~SQujgB i!!1^DMrw eaI!}#>R+ 支付指定人payable to order
Ew|VDD(. DgQw9`WA LS=HX~5C )Bq~1M 2 已过期||无效out of date||stale
E9L)dMZSpj 1~HR;cTv= :i4>&4j p+;[i%` 请给出票人R/D||refer to drawer
Z,~EH ?1z." & xgi/,Nk ' wlM"Zt 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
+H7lkbW 7;UUS1 T@ [*V[ x-:a5Kz! 文字与数字不一致words and figures differ
qDQ$Zq[ D-[`wCa, %z(nZ%,Z $ 'B0ZL 支票
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L%[om c? Myj 68_wf f,?P1D\ u49v,,WGw 更改处应加盖印章alterations require initials
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dJZMzn 时间已过effects not cleared
Wn(pz)+Y Q.q'pJ- <23oyMR0 uIG,2u, 停止付款payment stopped
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!R)6 <mm.b liW0v!jBo 支票毁损cheque mutilated
poqcoSL"} j0p'_|)( J!$q"0G'WT >Jl(9)e 汇款||寄钱to remit||to send money
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XBAo #|\NG 寄票供取款||支票支付to send a cheque for payment
)F\tU ,qS-T'[v,( E1U~ew : GZx- 寄款人a remitter
>Cb[ (RP"VEVR fa7I6 i *(%]|z}]m 收款人a remittee
2L#$WuM~^ l .8@F d]JiJgfa% ;+%(@C51GE 国外汇票foreign Bill
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CFu 国内汇票inland Bill
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6j FD| 跟单汇票documentary bill
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$ > .L\ > 空头汇票accommodation bill
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! WD=#. $z$ "r6DZi(^K 原始汇票original bill
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bJc] K&zp2V k_p4 f %9 改写||换新票据renewed bill
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<r_L- |K(j}^1k 即期汇票sight bill||bill on demand
~_SoP K5O8G $"z|^ze >wiW(Ki} …days after date||…days after date…日后付款
>z'kCv iXp*G52 wb@TYvDt c2aX
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Mqu>#lL 1+1Z]!nG#! mM| 313 R;2tb7 o 见票后…日付款…days after sight||…days sight
Rf)lFi | |=q"h3( !,f{I5/ ;A~efC^< 见票后…月付款…months after sight||…months sight
|{ E\ 2U $q_e~+SXT cO9aT 8lAs~c 同组票据set of bills
KkVFY+/) =Ri'Prx& !;";L5() %:bTOw[4r 单张汇票sola of exchange||sole of exchange
NA5AR*f' s8,N9o[.~P W`}C0[%VW A=LyN$% 远期汇票usance bill||bill at usance
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0G-M.s}A 长期汇票long bill
F9DY\EI 9>y6zFTV NdpcfZq qJY'"_Q{ 短期汇票short bill
~f/nq/8 >j [> 0D CAGaZ rx 9G7lPK 逾期汇票overdue bill
MO7:ZYq g. V6:>, m_{?py@tZ 8Vcg30_+ 宽限日期days of grace
%nU8 Ca 5(@P1Bi 9|Z25_sS >"^H"K/T 电汇telegraphic transfer (T.T)
[nQ<pTg~r DOi\DJV! $O}:*.{(W $vlc@]~d`& 邮汇postal order||postal note (Am.)||post office order||money order
9EryHV| ^a=,,6T o.qeF4\d6 Z:Hk'|q}I 本票promissory note (P/N)
Y9h~ hD ET ;=o+\d Jg I+k Nx y#[PQT 押汇负责书||押汇保证书letter of hypothecation
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u\A 副保||抵押品||付属担保物collateral security
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W [cSoo+Mlx 担保书trust receipt||letter of indemnity
X@$x(Zc =d#3& R]p B(<;] *ujn+0)[ 承兑||认付acceptance
9v_B$F$_T #!,tId wyqXD.of wO6`Ap
t1: 单张承兑general acceptance
>L6V! G.KZZ-=_4 %M+ID['K9/ ulM6R/V:? 有条件承兑qualified acceptance
<a@'Pcsk y993uP a~b^`ykcWP F<wwuCbF 附条件认付conditional acceptance
") Xy%C`J wIi_d6? @+LZSd+I @/6cEiC+r\ 部分认付partial acceptance
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