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。
6k6}SlN[ 会计报表statement of account
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=H]p1p~O 往来帐目account current
G6XDPr:} 9>-]*7 ^//`Dz \"|7o8 现在往来帐||存款额current accout
d "%6S*dL VUUE2k;^ lcR1FbJ2' 1~ZFkcV_C 销货帐account sales
Vv_lBYV 6R|^IPOGp 9#:B_?e= ?BnX<dbi& 共同计算帐项joint account
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未决帐项outstanding account
miB+'n"zS /_!Ed] zrL +:/t ?_j]w%Hz 贷方帐项credit account||creditor account
A(D3wctdr bWg!/K55 sEHA?UP$<F h'"~t#r 借方帐项debit account||debtor account
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)) #D9 TlCGP)VSj 应付帐||应付未付帐account payable
<"@5. f1"Y B4eV $~< )ml#2XP!f j_0xE;g"] 应收帐||应收未收帐account receivable
H+5S )r "V<WC" * zc[t CE7{>pl 新交易||新帐new account
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-1 9;ie[sU:u u,JUMH]@ 未决帐||老帐old account
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o2x ]Q -.Y-J/O hg-M>|s7 现金帐cash account
OU[ FiW-E Huc|HL#C KtcuGI/A num2HtU&% 流水帐running account
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[ V)c.AX5 nq:'jdY5| ;{1 ws 暂记帐||未定帐suspense account
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l;xp NEt_UcC ^!Tq(t5V 过期帐||延滞帐overdue account||pastdue account
rih@(;)1 0QY9vuhL< ->'xjD 6o]j@o8V 杂项帐户sundry account
FKy2C:R(] %']`t-N8 bO+e?&vQ% = ,c!V 详细帐单||明细表detail account
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49\B bd&Nf2 呆帐bad account
fv:&?gc ?~X^YxWsY :'sMrf_EA QPX3a8w* 会计项目title of account
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会计薄||帐薄account-book
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T-U 营业报告书||损益计算表account of budiness||business report
>g,i"Kg .q'{3 r#w.yg4EX 8aI^vP"7`= 借贷细帐||交验帐account rendered
%t%D|cf O+=C8 R) J/z YXIAVSnr 明细帐account stated
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@O8X ) s'$3bLcb 与…银行开立一户头to open an account with
`%$+rbo~ Tua#~.3}J ~T9wx S6{u(=H 与…银行建立交易to keep account with
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M {YEGy 继续记帐to keep account
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与…有交易to have an account with
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BO'7c1FU \I 7,1I 作成会计帐||有往来帐项to make out an account with
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4 @cn8 m 清算||清理债务to make up an account
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k =$#=w?~% "X\6tl7a| 清洁帐目||与…停止交易to close ones account with
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KdC'#$ $J*lD-h- 结帐to close an account
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=s}cv QZFH>,d Rl n% Y 清理未付款to ask an account||to demand an account
C;']FmK] KB8_yo{y 3y yVI# t"X^|!hKIF 结清差额to balance the account with
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a# "/d b&*N 清算to settle an account||to liquidate an account||to square an account
o`{^ptu1q bCV_jR+ S%3&Y3S a$$aM2.2 审查帐目||监查帐目to audit an account
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检查帐目to examine an account
8BX9JoDi VUzRA"DP| bkiMF$K,K <J-.,: 转入A的帐户to charge the amount to As account
,Gy2$mglB 8@7leAq! drS>~lSxB SDko# 以计帐方式付款to pay on account
9EWw r;GAQH}j_ DUb8 HgcV} rAA?{(!9x 代理某人||为某人on ones account||on account of one
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z78M{ b?k6-r$j 为自己计算||独立帐目on ones own account
dUkZ_<5'' ),5A&qT* 0](V@F"~ r:H.VAD 由某人收益并负风险on ones account and risk||for ones account and risk
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~V rs,:pU petq6)g? 由某人负担for ones account||for account of one
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/~pB_l 7$Lt5rn"} wQojmmQ 按某人指示||列入某人帐户by order and for account of one
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\i ! ESni r6HoU ;I~UQgE6H 列入5月份帐目for May account
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} /@0 编入某中帐项下to pass to the account of||to place to the account of
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L[MAc](me- 寄出清算书to send in an account||to send in render an account
)u]1j@Id ZV$!dHW/ C^*}*hYk$ c!] yT0v&s 支票薄cheque book
Wx8n) 2tZ\/6G< i7\MVI8 ja^ 支票陈票人cheque drawer
G4G<Ow)` pf#~|n#t ##'uekSJ O;m [ 持票人cheque holder
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F3x &"clBRVg 不记名支票cheque to bearer||bearer cheque
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Y% 记名支票||认人支票cheque to order
l|fb;Giq=D dl+:u}9M$ _cd=PZhI h&x;#.SYK 到期支票antedated cheque
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GW0e=Y=LR K.42 VM)F 未到期支票postdated cheque
[y(<1]i-a F\-oZ#g M^0^l9w b;"Z`/h 保付支票certified cheque
x,#? +lw1v E<77Tj X9o6} %Y 未获兑现支票,退票returned cheque
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U 7:n OAN}% BP8jReX^ 横线支票crossed cheque
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Dp 'nfdOX.d 普通横线general crossing
}nMp.7b jB3Rue:+g d ZxrIWx sg4TX?I 特别横线special crossing
!0Eo9bU%@ )J1xO^tE :F?L,I,K `bjPOA(g 空白支票blank cheque
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} lj@ibA] d1u6*&@lf 失效支票,过期支票stale cheque
R&MetQ~-{ U\(T<WX, /C/I_S}H c:`CL<xzU 普通支票open cheque
7t|011< |I s"ov y#-~L-J_R 8GT4U5c
; 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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H;:bLk_ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
B\6%.R NkYC( ;g C*Wyw]:r XW BTBL 支票换现金||兑现to cash a cheque
H1hADn 9&'HhJm y1kI^B ApqNV 清理票款to clear a cheque
KvtJtql; kB]*2o9-3 !]=S A & g!!:o(k 保证兑现to certify a cheque
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)Xb ^d!I{ y# 填写支票数额to fill up a cheque
"eR-(c1 `W'S'?$ q;9OqArq `WlQ<QEi 支票上划线to cross a cheque
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>J3DH V7$-4%NL 开发支票to make out a cheque
].3@ Dk Gw?ueui< F3&:KZ!V&m 0hCUr]cZ, 签发支票,开立支票to draw a cheque||to issue a cheque
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. hN aHBM9 %gV 5 IFc" 透支支票to overdraw a cheque
gCv[AIE_m ?HP{>l0r p9j2jb,qy G u#wH 背书支票to endorse a cheque
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nDaag YL9Tsw A4f;ftB o5< w2( 请付票款||清付票款to pay a cheque||to honour a cheque
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o;'-^ LJ nv%0EAa#} \bv JZ_ 支票退票to dishonour a cheque
C &&33L F{F SmUxzK %DuSco" qHC/)M#L 拒付支票to refuse a cheque
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拒付支票to stop payment of a cheque
>^Y)@J %oiA'hz;* 9RJFj?^" ; 8u5 提示要求付款to present for payment
!=(M P: z-;yDB:~t >on' y+ V; 1i/{ 见票即付持票人payable to bearer
a'B 5m]% \zV'YeG 0m'tPFQ| !l~3K(&4 支付指定人payable to order
T*zy^we J|N>}di 4L)Ox;6> m9Hdg^L 已过期||无效out of date||stale
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`(pe#Xxn 4Q^i"jT 请给出票人R/D||refer to drawer
0j2M< W# s]i<D9h DWcEl: lBfG#\rdW~ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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>nn eLyaTOZadu 文字与数字不一致words and figures differ
6cbIs_g yNN_}9 PZSi}j/ i`" L?3T 支票
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U - R4[dh.lf 6Z68n XOd 更改处应加盖印章alterations require initials
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=B tmi 时间已过effects not cleared
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>XV> 停止付款payment stopped
h,)UB1 XyE%<] h|Udw3N1L 4z^5|$?_ta 支票毁损cheque mutilated
r[y3@SE5 DF~{i{ J-+p]xG IL N0/eH 汇款||寄钱to remit||to send money
b1frAA y/yg-\/XF ">NPp\t>/Z Hp?uYih0 寄票供取款||支票支付to send a cheque for payment
L'$;;eM4 WbDD9ZS PvB-Cqc SoJ'y6 寄款人a remitter
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L\P.FP7b Yeb-u+23 |_`w
C 收款人a remittee
QX&1BKqWn xlU:&=| R7-+@ jbK<"T5 国外汇票foreign Bill
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o" ./ QR]61v:` 国内汇票inland Bill
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r`e Uv"O'Z r2; )VS Ve\=By-a| 跟单汇票documentary bill
Z=\wI:TY1 sFWH*kdP? v^QUYsar z'd*z[L~ 空头汇票accommodation bill
ThmN^N NY!"?Zko WjsE#9D!of v$i[dZSN[ 原始汇票original bill
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q\L. u*i[A\Y qz2j55j 改写||换新票据renewed bill
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]6 ]Nr E3<~C(APW 即期汇票sight bill||bill on demand
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^TZ[S …days after date||…days after date…日后付款
bEc @"^) 7o5~J)qIC D%NVqk| 1ZK~i …months after date||…months after date…月后付款
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qwx{U 见票后…日付款…days after sight||…days sight
>s+TD4OfY `tb@x ^ Kgw_c:/' cw)'vAE 见票后…月付款…months after sight||…months sight
=$t f-b#F2I 2%F!aeX q&`>&k 同组票据set of bills
+f- E8q >'GQB '5BM*4,:O 540,A,>:tb 单张汇票sola of exchange||sole of exchange
d/4k F oykqCN n:P5m9T hy?e?^ 远期汇票usance bill||bill at usance
0 `L>t Wk"\aoX"E #MhieG5 GE0,d 长期汇票long bill
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IIl,!&}A hz8Z)xjJ V }*ZOD1j V% c1+h < 短期汇票short bill
wK[Xm'QTPJ 6q!smM 9:l@8^_o mI$3[ #+ 逾期汇票overdue bill
Q[M?LNE` (i*;V0 9 yE
9WH 宽限日期days of grace
b jq1", VP<_~OLc STxreW1 iKu~o.yy 电汇telegraphic transfer (T.T)
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VhUS edW:(19} o/U"'FP 邮汇postal order||postal note (Am.)||post office order||money order
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WtTC &74*CO9B9 本票promissory note (P/N)
c!{]Z_d\ =H\ig%%E@ ]_ON\v1 v'QmuMWF 押汇负责书||押汇保证书letter of hypothecation
Lb>UraUvL wv eej@zs /4f4H?A - 5ma*&Q8+ 副保||抵押品||付属担保物collateral security
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a8t {U,q!<@mq >,v,4,c 担保书trust receipt||letter of indemnity
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6tBh`nYB= @sV6g?{tI 承兑||认付acceptance
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@QC:1k C6 XZZ xfE:r: )^C w 单张承兑general acceptance
-Xw i}/OX BZP~m=kq 5ecAev^1- -zq_W+)ks 有条件承兑qualified acceptance
D\Nhq Vw $g?`yE(K Yzr|Z7rq} >$.lM~k 附条件认付conditional acceptance
UUlrfur~ *)2&gQ&%+ YMSA[hm S$Cht6m 部分认付partial acceptance
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