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。
W yP] ]I. 会计报表statement of account
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q I3ugBLxVC3 往来帐目account current
A`I1G9s =ATQ2\T$m T7?z0DKi 7VLn$q]: 现在往来帐||存款额current accout
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销货帐account sales
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YTfi g{a lvR>%I0`* &5%~Qw.. 共同计算帐项joint account
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u}] T9>,Mx%D[ 未决帐项outstanding account
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a+DiD>./ 贷方帐项credit account||creditor account
uPb. uG x*:"G'zT J[\8:qE iW[%|ddk 借方帐项debit account||debtor account
1<0Z@D~F ^jk-GRD* #Xi9O. WvcPOt8Bp> 应付帐||应付未付帐account payable
d @b ]/ 7Ewq'Vu`y t+Qx-sW ]1q`N7 应收帐||应收未收帐account receivable
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ypTH=]y byk9"QeY\ 新交易||新帐new account
AFWWGz ;a(7% {t('`z "OrF81 未决帐||老帐old account
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<2&_$| V~QOl=`K: 现金帐cash account
C]krJse@ j__l'?s YG#{/;^nm) 1L4v X 流水帐running account
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!lR Bdib)t[ 暂记帐||未定帐suspense account
l0%7u M"ZeK4qh N1dM,H uAV-wc 过期帐||延滞帐overdue account||pastdue account
W"D>>]$|u v;Rm42k $A)[s$ #ahe@|E'Y 杂项帐户sundry account
41i#w;ojI )yS S 2 +
$Lc'G+: n7bML?f' 详细帐单||明细表detail account
Z07SK 'U 3Io7!:+ stq%Eg? hhJs$c( 呆帐bad account
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Vj 会计项目title of account
if+97^Oy {fn1sGA *,Sa*-7( GO6uQ}; 会计薄||帐薄account-book
W;.LN<bx F2',3 g` 41d ,veI'WHMB 营业报告书||损益计算表account of budiness||business report
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fQ F?4&qbdD piAFxS<6 借贷细帐||交验帐account rendered
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NU =gO4B-[ DxG8`}+ 明细帐account stated
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?Zl} *;~i\M9_ 与…银行开立一户头to open an account with
N?c!uO|h| xDn#=%~+x R(#ZaFuo[ +3r4GEa
Z 与…银行建立交易to keep account with
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lr,}K, US]I[Y6V 继续记帐to keep account
a7TvX{<d 'A'[N :i rpv<'$6 8g3?@i 与…有交易to have an account with
Di&XDW/ uX+ YH \T^ptj(0 'E4}++\ 作成会计帐||有往来帐项to make out an account with
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清算||清理债务to make up an account
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f Ypx"<CKP} 清洁帐目||与…停止交易to close ones account with
.c\iKc# d,0Klew $Sd pF-' Eb9n6Fg 结帐to close an account
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: :} D TK T<o8lL /q?gpy 清理未付款to ask an account||to demand an account
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?~tx@k$;Es 结清差额to balance the account with
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PJp() |eP5iy wg !u|s8tN.U 清算to settle an account||to liquidate an account||to square an account
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O[W b-YmS=* mQ^SpK # 审查帐目||监查帐目to audit an account
O<y65#68Z 3shd0q< |F&02f!]@ `a9iq> 检查帐目to examine an account
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%OO 3|4<SMm ?{wD%58^oG 转入A的帐户to charge the amount to As account
ln_[@K[oX LU+}iA) - 9a4ej5 Xx ou1l! 以计帐方式付款to pay on account
Qn)AS1pL+ u0nIr9 2Wr^#PY60 W:O p\ 代理某人||为某人on ones account||on account of one
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t# ^S W0+O 为自己计算||独立帐目on ones own account
h8icF}m #q6#nfi" UvuAN:' @x_0AkZU 由某人收益并负风险on ones account and risk||for ones account and risk
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- 由某人负担for ones account||for account of one
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fI= = 3;3 cTXR?= D&G^|: G 按某人指示||列入某人帐户by order and for account of one
4mnVXKt%. s\0,@A 2Mj_wc `@ 8O|j 列入5月份帐目for May account
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g a&u!KAQ JthU'"K 编入某中帐项下to pass to the account of||to place to the account of
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1 Wu'9ouw! Ugme>60`'k 寄出清算书to send in an account||to send in render an account
.z^O y_S{ '3xK1Am gnw">H 9*VL | 支票薄cheque book
v1=N?8Hz1 ?Cv([ ^Y.u hp@F\9j ?%$~Bb _ 支票陈票人cheque drawer
Xq}}T%jcd u-*z#e_L0 8\p"V.o> <MoyL1= 持票人cheque holder
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D$UG\< 不记名支票cheque to bearer||bearer cheque
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记名支票||认人支票cheque to order
8~3I^I_v &a)d,4e<M P_)=sj!>- MeV*]* 到期支票antedated cheque
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Gf)3 wLNkXC #Y'ewu;qJ 未到期支票postdated cheque
i`=%X{9 4RfBXVS Z/d {v:) @76I8r5l 保付支票certified cheque
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`A)=f t<"%m)J \"w+4} N1"p ;czK 未获兑现支票,退票returned cheque
1fC)&4W G++<r7;x Dw$RHogb~y NMUF)ksjN 横线支票crossed cheque
t%Bh'HkG k{U[ U1j E&f/*V^ Ctx>#uN6 普通横线general crossing
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ed|]LP 特别横线special crossing
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SDnVV 空白支票blank cheque
umCmxmr& aU_l"+5>vq t+\<i8 ~(B%E' 失效支票,过期支票stale cheque
|;&I$'i }$g"|;<ha #g'j0N 5sNN:m 普通支票open cheque
+ R~!G q_9 8=fyE6 Q<KF<K'0hg $ wDSED - 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
YL78cWOs HTMg{_r(% ddd2w T(Bcp^N 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
_>;{+XRX[ 'K01"`# 7|jy:F,w% oTx>oM, 支票换现金||兑现to cash a cheque
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zVc <N>7.G JSmg6l?[u 清理票款to clear a cheque
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h !6a;/ys 保证兑现to certify a cheque
Q2:rWE{K! %oWG"u Br.UN~q 3to!C"~\K- 填写支票数额to fill up a cheque
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} b80&${v 支票上划线to cross a cheque
*ae)<l3v ]&9=f#k% }E[vW _+H $Pa}? 开发支票to make out a cheque
h7@%}<% (ti!Y"e2 m)?0;9bt ?$uEN_1O\@ 签发支票,开立支票to draw a cheque||to issue a cheque
=#[t!-@ =e0MEV#s. atw*t1)g j}`ku9S~ 透支支票to overdraw a cheque
eu~ u-}. ;PnN$g]Q PgHmOs eVB43]g 背书支票to endorse a cheque
IXlk1tHN4I Bj9FSKiH D:?"Rf{) I+S fZ:q^ 请付票款||清付票款to pay a cheque||to honour a cheque
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支票退票to dishonour a cheque
cLvnLaA} *5?Qam3 U2tgBF?)A {K}Dpy 拒付支票to refuse a cheque
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\Vry 拒付支票to stop payment of a cheque
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"`G jC$~m#F j9GKz1 提示要求付款to present for payment
.*xO/pn g_k95k3V' gg8)oc+w L{l}G,j< 见票即付持票人payable to bearer
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s Y C<FKWc 支付指定人payable to order
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已过期||无效out of date||stale
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4|ai*^ =|dm#w_L" AE`UnlUSF qW|h"9sr 请给出票人R/D||refer to drawer
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saJ=1U a?4Asn 7;C~>WlU C8YStT 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
&gJ@"`r4 yB=R7E7 zf5%|7o _ouZd. 文字与数字不一致words and figures differ
Ol<LL#<j4 M?hPlo"_ (^sb('" /R?*i@rvf 支票
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Z0D&ayzkh^ 时间已过account closed
xB?!nd NwQ$gDgu t u`oJ3mS; xG Y!r"[ 更改处应加盖印章alterations require initials
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/X#OX8gb] 时间已过effects not cleared
z&um9rXR jv1p'qs4 vl|3WYA O8rd*+ 停止付款payment stopped
N[O_}_ vp d!|/ {_z6 ;i+(Q%LO 支票毁损cheque mutilated
:J )^gc j.+,c#hFo T2mZkK?rA Pl#u,Y 汇款||寄钱to remit||to send money
e(`r"RrQ v]KPA.W vt5>>rl W&Xi&[Ux 寄票供取款||支票支付to send a cheque for payment
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_I + 寄款人a remitter
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|Xv\3r 收款人a remittee
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Hy<`p0 *S4&V<W> 国外汇票foreign Bill
T).}~i;! $Df1t #SD2b,f QEx&AT 国内汇票inland Bill
0{?%"t\/f A?)(^ )_kEy>YscZ *t={9h 跟单汇票documentary bill
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lWf(!=0m K:pG<oV|} 空头汇票accommodation bill
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S_%Ip 原始汇票original bill
"DJ%Yo n4ti{-^4|d L;KLmxy# `X`|]mWj 改写||换新票据renewed bill
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c %u]>K(tU xlW>3'uHfa 6b!1j,\Vx 即期汇票sight bill||bill on demand
;:Kc{B.s |:SXN4';? mj y+_ M49Hm[0( …days after date||…days after date…日后付款
q#Ik3 5 er !+QD,EM Pp|pH|(n , (fO~nN{F …months after date||…months after date…月后付款
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`k08M) 8[8U49V9( \z2d=E 见票后…日付款…days after sight||…days sight
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a6op uYc&Q$U 见票后…月付款…months after sight||…months sight
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q0\$wI Gv\fF;,R 同组票据set of bills
8@I.\u)0 jH4Wu`r;m <^8OYnp @;d7#!:cE 单张汇票sola of exchange||sole of exchange
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{ /3~}= b V0:db 远期汇票usance bill||bill at usance
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长期汇票long bill
hM`*-+Zb );x[1*e oga0h' +;;pM[U 短期汇票short bill
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@Jk~ UX<0/"0h 逾期汇票overdue bill
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{pB9T3ry] 宽限日期days of grace
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nHrN 22m'+3I~Y :y[tZ&*<_? k\M">K0E 电汇telegraphic transfer (T.T)
9L9mi<, C/pu]%n@4 .DHRPel YcBAW4B` 邮汇postal order||postal note (Am.)||post office order||money order
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|p=Y 本票promissory note (P/N)
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g >pA9'KWs] 押汇负责书||押汇保证书letter of hypothecation
yh Ymbu ZCVN+::Y h9J \>-%OcYlM 副保||抵押品||付属担保物collateral security
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Ar*<,6 U=bZy,FT$ 担保书trust receipt||letter of indemnity
l=JK+uZ 'H,l\i@" [HENk34 c8jq.y v 承兑||认付acceptance
Au/n|15->C JEes'H}Y nEm+cHHo? RA+k/2]y! 单张承兑general acceptance
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yO\$m 有条件承兑qualified acceptance
^T|~L<A3 z7J2O _#+~#U%5n 5q?ZuAAA 附条件认付conditional acceptance
oa|nQ`[ kSw.Q2ao [nlW}1)46 aNCIh@m~ 部分认付partial acceptance
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