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。
hqeknTGsIn 会计报表statement of account
xJ<RQCW$ 3B;Gm<fJ9N wmV=GV8 d Z42q}Fhm*R 往来帐目account current
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# Zz (qc5o,F o~Hq&C"^} I!Dx)>E& 销货帐account sales
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gd `6-flc0r 共同计算帐项joint account
D(Z#um8n wx-&(f Ho}*Bn~ic c\[&IlM 未决帐项outstanding account
{{gd}g 8~qpOQX^V KUPQ6v } i.^UkN{ 贷方帐项credit account||creditor account
W|{!0w Nq9pory^ 7#"y mE rc:UG "[ 借方帐项debit account||debtor account
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j?/9 g<~ODMCO?W 应付帐||应付未付帐account payable
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- StR)O))I _@?I)4n| ZH=Bm^ 应收帐||应收未收帐account receivable
.rg "(I 2N-p97"g UCmJQJc P5dD& 新交易||新帐new account
41B.ZE+*qd [GM!@6U _eQ-'") ?N+pWdi 未决帐||老帐old account
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l q 7W7sw 现金帐cash account
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}SU 流水帐running account
taVK&ohWx ]LCL?zAzH! pi;fu =JTwH>fD 暂记帐||未定帐suspense account
nRHlHu PHez5 }T b!QRD'31'j Pr1OQbg]8 过期帐||延滞帐overdue account||pastdue account
4*n1Xu7^x SRHD"r^@ LEg|R+6E :[PA .Upi 杂项帐户sundry account
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[pW2p >Ir?)h 详细帐单||明细表detail account
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! %0u5d$b q J1r\Cp+h0 ev7A;; 呆帐bad account
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t1#f*G5 会计项目title of account
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APE "|WKK} A6;[r #C 会计薄||帐薄account-book
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1mR\.5 {Z$]Rj 营业报告书||损益计算表account of budiness||business report
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LIE8 ^sJp!hi4=) 借贷细帐||交验帐account rendered
{!4ZRNy(k pL.~z Hc0V4NHCaL -zH-9N*c 明细帐account stated
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. m}m|(;T 与…银行开立一户头to open an account with
]#rmk!VT? V2 }.X+u&< (WGEX(| T !pHT'J 与…银行建立交易to keep account with
!uKuO 5) 4?i p \7(OFT\u: ',Oc+jLR 继续记帐to keep account
/jU4mPb;\D p!(]`N y= 1(o3( KXo[;Db)k 与…有交易to have an account with
ZN;fDv Z3 na .>Z ns[h_g!j; W$R@Klz 作成会计帐||有往来帐项to make out an account with
1Dm$:),^T} Eo{js?1G_ WODgG@w Ed"p|5~ 清算||清理债务to make up an account
qUNXT ];Bk|xJ/> XCO;t_% V#-8[G6Ra 清洁帐目||与…停止交易to close ones account with
@%As>X<3t 2CPh'7|l eG5xJA^ i~*#z&4A+ 结帐to close an account
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sTYA 0~nub 清理未付款to ask an account||to demand an account
0 !F!Y_ dMH}%f5;1 K~\Ocl L q;=UE 结清差额to balance the account with
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}1@ !*-|s}e TC._kAm meyO=> 清算to settle an account||to liquidate an account||to square an account
k Rp$[^ma &o)eRcwH` ca$K)=cDW Ivc/g, 审查帐目||监查帐目to audit an account
G+Zm *f+DV[DF {c AGOx wd <SNu`,/I 检查帐目to examine an account
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uW- p!~V@l Q2xzux~T ywbdV-t/ 转入A的帐户to charge the amount to As account
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*Ag,/Cm] 以计帐方式付款to pay on account
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IF0 #uH%J<U (%iCP/E3 ' u4TI=[6 代理某人||为某人on ones account||on account of one
f5&K=4khn hxuc4C\J 2G BE=T 6n$g73u<=3 为自己计算||独立帐目on ones own account
8A2 _4q@34 5'[b:YC p6W|4_a? xIa8Ac 由某人收益并负风险on ones account and risk||for ones account and risk
OOj}CZ6 {3*Zx"e![ D1f}g B)u*c]<qU 由某人负担for ones account||for account of one
nK9?|@S*' W 33MYw TKZ[H$Z 6Y&`mgMF' 按某人指示||列入某人帐户by order and for account of one
c R6:AGr NN@'79x }w/6"MJ[n BBlYy5x 列入5月份帐目for May account
FWDAG$K@0 9._owKj =^`?O* /; (E]q>'X 编入某中帐项下to pass to the account of||to place to the account of
pt=H?{06 (od9adSehV *'h J5{U o0:RsODl 寄出清算书to send in an account||to send in render an account
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支票薄cheque book
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$3Mg |kh7F0';" GEUC<bL+ 支票陈票人cheque drawer
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持票人cheque holder
B6xM#) Z=j6c" jPa"|9A |!E: [UH 不记名支票cheque to bearer||bearer cheque
u+5MrS[ {Etvu g}n-H4LI T?HW=v_a 记名支票||认人支票cheque to order
jWqjGX` kqQT^6S \2!1fN qvG@kuz8g5 到期支票antedated cheque
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# yr/G1?k%ML $*hqF1Q 未到期支票postdated cheque
Z|$M 9E _T\cJcWf P+bA>lJd "kd)dy95H 保付支票certified cheque
zy(NJ &OsO _F Cd2A&RB y7~y@ 2 未获兑现支票,退票returned cheque
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<ou ,9Si3vn Lz{z~xNHW. y~n1S~5cI 横线支票crossed cheque
ohna1a^ B;e (5y- gE: ?C2 5XoM) 普通横线general crossing
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m~W 特别横线special crossing
L Q0e@5 76cLf~|d~ fPPC`d&Q3 [h63* & 空白支票blank cheque
S#:l17e3 \zKO5,qw %2y5a`b VYjt/\Z 失效支票,过期支票stale cheque
,pIh.sk7s* zf;sdQ;4 Qk72ra) 8qL.L(=\/ 普通支票open cheque
6=:s3I^ 7-gT: R*/s#*gmL Z@(KZ| 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
k(he<-GF\ f@[qS7ok wJj:hA} u4j"U6"]M 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
s'|t2`K(" *:"@ +z4E:v :V1j*) 支票换现金||兑现to cash a cheque
~7anj. 5] LfJh+"n 5th?m> M|NQoQ8q 清理票款to clear a cheque
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BQs 保证兑现to certify a cheque
$<AaeyR!N PV:J>!] WdH/^QvTP `Qjs{H 填写支票数额to fill up a cheque
@fb"G4o`: xHMFYt+0$G M*f]d`B VD<z]@ 支票上划线to cross a cheque
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?iZ.&U 开发支票to make out a cheque
J#t-."f6^ [dAQrou6P ]IE Z?+F, H8B$#. 签发支票,开立支票to draw a cheque||to issue a cheque
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PP#D6A 透支支票to overdraw a cheque
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9- 请付票款||清付票款to pay a cheque||to honour a cheque
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F{ bMxK @$G~ +D:8r|evH 支票退票to dishonour a cheque
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b; bi^?SH\ HA*L*:0 拒付支票to refuse a cheque
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t2s/zxt 拒付支票to stop payment of a cheque
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. 提示要求付款to present for payment
~y2zl @(~:JP?KNC p*&0d@'r o]Rlivahm 见票即付持票人payable to bearer
G %6P`: u}gavG l BUJ\[/ 8v4 o+wP 支付指定人payable to order
b.@a,:" L]|mWyzT QCF'/G `om+p
?j 已过期||无效out of date||stale
%^pi ^Aq0< 0{|HRiQH9+ w_xca( 请给出票人R/D||refer to drawer
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B Y8\P"qb ba);f[> 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
BzP,Tu{, AQlB_@ b C/Khp + ^ RA'E@" 文字与数字不一致words and figures differ
BVNW1<_: ^AS\a4`/ jdP)y]c "y,YC M` 支票
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VN0We<\Z 时间已过account closed
$/++afim *h!fqT%9 [|DKBJ \ ;npdFy 更改处应加盖印章alterations require initials
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:"\,iH 时间已过effects not cleared
[y[d7V9_o <+i(CGw EiL#Dwx zTF{ g+ 停止付款payment stopped
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9p!J(C pk/#RUfT+ 支票毁损cheque mutilated
9=%zd z2_S h[ DNhR ;sZG=y@ Ke\\B o, 汇款||寄钱to remit||to send money
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kDkb jxh:z _M&TT]a 寄票供取款||支票支付to send a cheque for payment
_FY&XL= $YL9 vJV FzT.9Vz7 ,,'jyqD 寄款人a remitter
I0Pw~Jj{ OSgJj MQ 'o>)E> >cu%C s=m 收款人a remittee
!eLj +0 VY0.]t I`kfe`_ z%;plMj 国外汇票foreign Bill
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s?E Q`ua9oIJ= 国内汇票inland Bill
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Zsl 跟单汇票documentary bill
F "@% 7xy ZZw`8 E rf.pT+g.P ;[v!#+yml 空头汇票accommodation bill
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C`3%^ ;O"?6d0 oxwbq=a6yV 原始汇票original bill
b$ G{^ }u Y2-l bjZJP\6 WJShN~ E 改写||换新票据renewed bill
DD|0?i LD$5KaOW 7FB?t<x I= mz^c{ 即期汇票sight bill||bill on demand
wu41Mz7 vCzZjGBY p~pD`'% ,UNb#=it …days after date||…days after date…日后付款
!NXjax\r VF%QM;I[Rc aO6\e> t*{L[c9.Uq …months after date||…months after date…月后付款
@=-(H<0 LCF}Y{ wq)*bIv i_Kwxn$ 见票后…日付款…days after sight||…days sight
vgfC{]v<W] F'bwXb** A2_ut6&eb }0'=}BE 见票后…月付款…months after sight||…months sight
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~?ab_CY 同组票据set of bills
?Oyo /?/ %xt9k9=vZ MK&,2>m,A -IPo/?} 单张汇票sola of exchange||sole of exchange
S}6Ld(_ h\s/rZg=r j\2Qe%d CSM"Kz` 远期汇票usance bill||bill at usance
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^ 长期汇票long bill
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hxzxk |'^s3i&w 短期汇票short bill
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1~s *PJH&g#Ge z0"t]4s !_QI<=X 逾期汇票overdue bill
iaGA9l<b IH|zNg{\Y {u'szO}k L9b.D< 宽限日期days of grace
l:HQ@FX Jo? LPR
\6 *?)MJ@ uD\R3cY 电汇telegraphic transfer (T.T)
>m%_`68 Llfl I ~7m`p3W@ aLk3Yg@X 邮汇postal order||postal note (Am.)||post office order||money order
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xTJgY i~@gI5[k+ 5Rbl.5.A Cbbdq%ySI 本票promissory note (P/N)
Mz@{_*2 !:{Qbv&T Sd+5Uf` -(vHy/Hz. 押汇负责书||押汇保证书letter of hypothecation
P1#g{f Vt`4u5HG HqGI. }$ y.qqG 副保||抵押品||付属担保物collateral security
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Xdvd\H= LjKxznn o TWP@\ BQ 担保书trust receipt||letter of indemnity
UZdnsG7 wL;OQhI w,%"+tY_ /b+~BvTh 承兑||认付acceptance
c`E>7Hjr- 5'!fi]Z z)Rkd0/X GM|&,} 单张承兑general acceptance
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,Lc$ ;qmnG3;Q 有条件承兑qualified acceptance
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LC +17!v_4^ rO87V!Cj 7%h;To-<6 附条件认付conditional acceptance
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j|j <IrhR,@M,L bTs2$81[ 部分认付partial acceptance
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