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。
`I7s|9-= 会计报表statement of account
B>u`%Ry& 1d<?K7%^ 9SC1A -nF h7]+#U]mi 往来帐目account current
>MYxj}I4{z 7w73,r/D8A &v:zS$m> N XB8u6 现在往来帐||存款额current accout
+Xg:*b9So 8GkWo8rPk qO@vXuul, EW$drY@ 销货帐account sales
F=F84_+K RFw0u 0Nrz t[|rp&xG dV$[O`F*b 共同计算帐项joint account
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*twGIX 未决帐项outstanding account
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|7 bWL!= 贷方帐项credit account||creditor account
xxGm T.& F6vsU:TfB sm##owI xWLZlUHEu 借方帐项debit account||debtor account
QFTiE1mGH /5 z+N(RFC #8jiz+1 _ 2IJniS=[> 应付帐||应付未付帐account payable
.*NPoW4Kv &pK0>2 +.djC3^: 6$#,$a O 应收帐||应收未收帐account receivable
"1|geO| +At[[ {X?Aj >l H@- GYX"4 新交易||新帐new account
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Il/ 未决帐||老帐old account
Z6B$\Q5Od N-N]BS6 Ft;x@!h% &NF$_*\E 现金帐cash account
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B# *~U*:>hS 流水帐running account
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+A4aQ9 暂记帐||未定帐suspense account
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FnS&Y )fo0YpE^| 过期帐||延滞帐overdue account||pastdue account
jhRr! ;u`8pF!_eE v2gk1a& a /]FlT 杂项帐户sundry account
%,$xmoj9O] = ~s+<9c] Y'1
KH}sH C D6N8n] 详细帐单||明细表detail account
h@JX?LzZS I>rTqOK U8aV
I 1q=Q/L4P 呆帐bad account
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cz?e| T!?tyW 会计项目title of account
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1 z-3.%P2g 6yYjZ< m{$+ 会计薄||帐薄account-book
)cL(()N Z@Q/P(t ].Bx"L!B VZ IY=Q>g 营业报告书||损益计算表account of budiness||business report
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h]j( Q(A$ >A bGB$a0 借贷细帐||交验帐account rendered
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! qh W]Wd"g aZo}Ix:/ 明细帐account stated
k:7Gb7\ ]}Ys4(} c?<)!9: P3!@}!r8 与…银行开立一户头to open an account with
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k@)1 A|K=>7n]U 与…银行建立交易to keep account with
Mb"y{Fox mc`Z;D/mt )sQ/$gJ e[Vk+Te7 继续记帐to keep account
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e? Hr=|xw8. 4dN <B U X'\h^\yOo 与…有交易to have an account with
sk07|9nU A#K<5%U{Mv 5|jY rS!@AgPLE 作成会计帐||有往来帐项to make out an account with
Y|wjt\M du'`&{_/ IP{$lC y:Gn58\o 清算||清理债务to make up an account
g-! S W6oaa81 }'}n~cA.{ 6DU(KYN 清洁帐目||与…停止交易to close ones account with
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B R 结帐to close an account
UpD4'!<buV Odw'Ua kf<c[ su B#IUSHC 清理未付款to ask an account||to demand an account
ckV\f({ 6~jAh@- x8C\&
ivn qe(gKKA%q 结清差额to balance the account with
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q?V 清算to settle an account||to liquidate an account||to square an account
5|r*,!CF .9Cy<z IUEpE9_ 8oI|Z= 审查帐目||监查帐目to audit an account
2<!IYEyT g yV>k=B \6MM7x(U3 dR_6j} 检查帐目to examine an account
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2?~s 转入A的帐户to charge the amount to As account
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0 以计帐方式付款to pay on account
EN[T3 Y m44a HBwId 'nM4t n6t@ e^ 代理某人||为某人on ones account||on account of one
<'UGYY\wg0 >W >Ei(f 'Nt)7U>oC9 @.i#uMWF` 为自己计算||独立帐目on ones own account
[[^95: \X\f~CB yZ[g2*1L ^dk$6%
0 由某人收益并负风险on ones account and risk||for ones account and risk
8kdJtEW3 Pf,@U'f| _4)z:?G5 %1jcY0zEQ 由某人负担for ones account||for account of one
R3a}YwJFXF Ng !d6] Xj{fM\,"9 6i+,/vr 按某人指示||列入某人帐户by order and for account of one
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)5NQB% ,e9M%VIu6[ MIr+4L 列入5月份帐目for May account
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2:?d@ [(3s5)O 编入某中帐项下to pass to the account of||to place to the account of
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B84 9NU0K2S hchG\i 寄出清算书to send in an account||to send in render an account
t>?tWSNf p)iEwl}!j /N_:npbJF 9-{=m+|b 支票薄cheque book
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C |]@Pq[Hn| =(7nl#o 支票陈票人cheque drawer
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HLwMo&*rA :(X3?% 持票人cheque holder
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mTVxd PgK7CG7G 不记名支票cheque to bearer||bearer cheque
]nB|8k=J 3rKJ<(-2/ J,CwC) q{Z#}|km# 记名支票||认人支票cheque to order
U3V5Jor# <OGG(dI Wj(#!\ 7F (VjU ,'h 到期支票antedated cheque
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u7[}pf$} mvZ#FF1,J ={ms@/e/T [MFnS",7c 保付支票certified cheque
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c3 [|KvlOvP PT6]qS'1 未获兑现支票,退票returned cheque
vW=L{8zu /gZyl|kdy @GFB{ ;= Fa )QDBz) 横线支票crossed cheque
3@gsKtA&H4 a^p#M rR#Ditn^ %A$&9c% 普通横线general crossing
;Nj9,Va(t 9VnBNuT z~ C8JY: \c:$eF 特别横线special crossing
e(?w h h<LFTYE@ y'K2#Y~1e ~Ba=nn8Cq 空白支票blank cheque
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Pq IA@>'O @vt.Db 失效支票,过期支票stale cheque
jb.H[n,\ wfmM`4Y =n5'~1?X? i3,IEN 普通支票open cheque
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i7Up AHd/ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
DW. w=L|5R !ajBZ>Q qSc-V`* *5%vU|9b 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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WeH gc.Lh~ r=H?fTY<3E 支票换现金||兑现to cash a cheque
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o"| 清理票款to clear a cheque
b6N[t _, y7,I10:D zt(lV /;*_[g5*i 保证兑现to certify a cheque
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d y HC8 1xB}Ed*k 填写支票数额to fill up a cheque
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"Z cFUD$mp 支票上划线to cross a cheque
VeYT[Us" y{%0[x*N<m D.K""*ula : ky`)F` 开发支票to make out a cheque
?=? _32O H7zN|NdNw _K^Q]V[nZ #-0e0 签发支票,开立支票to draw a cheque||to issue a cheque
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j5E paqGW] e4S@ J/D 透支支票to overdraw a cheque
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F-Lz<V h?mDtMCw2 1BSd9Ydj 背书支票to endorse a cheque
I/O3OD `6Bx8CZ'I ;c!> = 4t,
2H" M 请付票款||清付票款to pay a cheque||to honour a cheque
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| c $.PRav e\%,\uV} u8Ys2KLpL 支票退票to dishonour a cheque
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f $n\P w J(7#yg%5 拒付支票to refuse a cheque
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~gDYb#p #T=iS(i '+88UFSq5 BEDkyz;: 提示要求付款to present for payment
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/0o) CX|W$b)% `YNzcn0x 见票即付持票人payable to bearer
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支付指定人payable to order
LA3m, ZQ`8RF *v RkYdK$|K j4$nr=d.6 已过期||无效out of date||stale
4MgN roADC?@r B)0/kY7c 'S`l[L:.8 请给出票人R/D||refer to drawer
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/QnV Q((&Q?Vi 6}"%>9 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
`16'qc \Zj%eW!m E'08'8y UG2+Y'] 文字与数字不一致words and figures differ
AyE*1 FD pN9 ! y``\^F .n8R%|C5 支票
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iLy^U*yK 20c5U% E7X6RB b 4 &bmt 更改处应加盖印章alterations require initials
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WtOjPW 时间已过effects not cleared
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停止付款payment stopped
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支票毁损cheque mutilated
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R7CQE@ hK?GIbRZ 汇款||寄钱to remit||to send money
9qap#A ;\pr05 IdmP!(u d"|_NG` vr 寄票供取款||支票支付to send a cheque for payment
m
ERkC,$ b|i4me@ A/y|pg5 72l:[5ccR 寄款人a remitter
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9vC Tvv>9g
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ffP]U4 RP~nLh3=\ @X/ 1`Mp ]L3U2H`7 国外汇票foreign Bill
ag'hHFV u!X~!h-6~ J!Z6$VERy <X*oW ". 国内汇票inland Bill
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E% S)hDsf.I 跟单汇票documentary bill
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":0 c/$].VG0 <zXG}JuL@T 空头汇票accommodation bill
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LD}A =-^A;AO( !Q\*a-C 原始汇票original bill
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h9`=v eg;r38 ,$`}Rf< 改写||换新票据renewed bill
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_9r-Zt^ $~5H-wJ dNR/| 即期汇票sight bill||bill on demand
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)%0lx OV{v6,>O ZV{C9S& 3w^W6hN) …days after date||…days after date…日后付款
sqhMnDn[ QtfL'su: T.cTL.} O.jm{x!m …months after date||…months after date…月后付款
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D: #~p;s> 见票后…日付款…days after sight||…days sight
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9Z h GA2.{ ObM/~{rKx 见票后…月付款…months after sight||…months sight
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1}dk`- T^!Q(`* 同组票据set of bills
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aNry> 2: 单张汇票sola of exchange||sole of exchange
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g5U, 8^EWD3N` 远期汇票usance bill||bill at usance
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?NCD=k }t#|+T2f vRtERFL gZ&4b'XS, 长期汇票long bill
)xf(4 iZk4KX > 3& R@grY:h 短期汇票short bill
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;p@#n n',7=~ gGE{r}$ 逾期汇票overdue bill
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G %@%rdrZ )'jGf;du cFie;k 宽限日期days of grace
Z:^<NdKe ;Mq'+4$ !.%*Tp#k# w}6~t\9D 电汇telegraphic transfer (T.T)
o~Hq&C"^} I!Dx)>E& =P,mix| ThP~k9- 邮汇postal order||postal note (Am.)||post office order||money order
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82 -N/n|{+F \RDqW+, 本票promissory note (P/N)
?VxQ&^| /Gnt.%y& N6kMl %@(+`CCA 押汇负责书||押汇保证书letter of hypothecation
#k<l5x` |Zn;O6c#L5 ;~
Xjk ?lqqu#;8 副保||抵押品||付属担保物collateral security
f-^*p >9XG+f66E c='W{47 JoB-&r}\V* 担保书trust receipt||letter of indemnity
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7={~ 承兑||认付acceptance
g<~ODMCO?W Te!eM{_$T StR)O))I _@?I)4n| 单张承兑general acceptance
Y:CqQ y+wy<[u J7wwM'\ 902A,*qq 有条件承兑qualified acceptance
Ts, U T L ,]qc#KDq-1 EQ"_kJ>81Y b* n#XTV 附条件认付conditional acceptance
_ZWU~38PM U4a8z<l$ /QlzWson CXu$0DQ( 部分认付partial acceptance
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