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。
m`!C|?hu 会计报表statement of account
`An`"$z B`)o?GcVN 2bBTd@m4 59gt#1k 往来帐目account current
ZzPlIl}\ Szrr`.'] *(@(9]B~ )Q\nR`k 现在往来帐||存款额current accout
0Qvbc}KP8 rmmN2+H ''S*B|: qy=4zOOD# 销货帐account sales
i8pM,Ppi~ l-4T Tg k L2(M6m 3eQ-P8LS 共同计算帐项joint account
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XjP &gxRw l $},Y)"mI wvsKnYKX 未决帐项outstanding account
laN:H mR8 b[,J-/;JNL :U!kn b"/> CrC1&F\dq 贷方帐项credit account||creditor account
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W(ITs}O TB9{e!4 借方帐项debit account||debtor account
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.VciSq6 =!m5'$Uz> $6.CN# wjW>#DE 应付帐||应付未付帐account payable
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'&,$"QXwE 3a #2 } @ SaU2 应收帐||应收未收帐account receivable
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A-H .w3.zZ0[ d;O16xcM/ 新交易||新帐new account
?.E6Ube \xG>>A% 9,\b$?9 f<WP<!N% 未决帐||老帐old account
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!Kr|04Qp#x Zyxr#:Qm _4F(WC co "!()yjy 流水帐running account
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V(Ll]g/T_; rC.z772y% 暂记帐||未定帐suspense account
zu}oeAQc$ /NfuR$oMd GJN"43 >+y[HTf- 过期帐||延滞帐overdue account||pastdue account
p>Dv&fX 8&?Kg>M vI3L <[W 0o~? ]C 杂项帐户sundry account
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R8P!' @\0U`*]^) sy`@q<h( 详细帐单||明细表detail account
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N( vAWJP_ ;J Z5iP1/&D 呆帐bad account
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uv :YaEMQJ^ 4FURm@C6 会计项目title of account
("0 7t/|| ssaEAm: _'DT)%K .l?sYe64S 会计薄||帐薄account-book
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6 4po zTe {a aI<u ~L\KMB/9e= 营业报告书||损益计算表account of budiness||business report
}jHS GJ"S*30 l~P%mVC3m 278:5yC 借贷细帐||交验帐account rendered
6;s.%W _8x:%$ K8[vJ7(!| w#|uR^~ 明细帐account stated
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QOXG:?v\ "Bl]_YPv 与…银行开立一户头to open an account with
/)RyRS8c .j"iJ/ )!SA]>- @qj4rt" 与…银行建立交易to keep account with
BG ,ln(Vz I/YBL zq]I"0Bi. f_A'.oq+ 继续记帐to keep account
$ 9bIUJ "#zSk=52z Do1 Ip&X U9w0kcUw#J 与…有交易to have an account with
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Qjq -u)f@e 作成会计帐||有往来帐项to make out an account with
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Qo)* z y04md A6< BK>3rjXi>a 清算||清理债务to make up an account
a)L\+$@* wf*G+&b d2 z[Sq7bbYO h8Wv t's 清洁帐目||与…停止交易to close ones account with
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i_D 3=YK" 5J 结帐to close an account
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CM MU_8bK9m a'zXLlXgGd R=Qa54 清理未付款to ask an account||to demand an account
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^YVd^<cE 结清差额to balance the account with
sA^_I6>M" `)i'1E[9 W^U6O&-K p7SX,kpt> 清算to settle an account||to liquidate an account||to square an account
{B;<R1 `Uz2(zqS D,$!.5OA op!ft/Yyb 审查帐目||监查帐目to audit an account
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;"} Q4~/Tl; 检查帐目to examine an account
TNi4H:\ I`e$U He&7(mQ0^ _ ^ JhncL 转入A的帐户to charge the amount to As account
9^yf'9S1 &\n<pXQ `5SLo=~ QmHj=s:x\ 以计帐方式付款to pay on account
/Kw}R5l ; JpsRf! 4O I''i &-5`Oln 代理某人||为某人on ones account||on account of one
)># Y,/q +, IMN)?;z 3bWYRW -'!K(" 为自己计算||独立帐目on ones own account
3y#U|&]{ [quT&E S*aMUV& N~=,RPjq 由某人收益并负风险on ones account and risk||for ones account and risk
N<d0C 1\t# *N Y5dt/8Jo $Gy
& 由某人负担for ones account||for account of one
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rT#2'-f 按某人指示||列入某人帐户by order and for account of one
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Z#85L` B,xohT R5"5Z?' hRU5CH/! 列入5月份帐目for May account
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pYRqV s^&Oh*SP* *ku}.n 编入某中帐项下to pass to the account of||to place to the account of
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uEx: 寄出清算书to send in an account||to send in render an account
av8\?xmo.$ 7A,lQh t| cL! #9/^)^k 支票薄cheque book
LvPcH VG=mA4Dd #F^0uUjq -qJ%31Mr# 支票陈票人cheque drawer
Lu][0+- w7d<Ky_C o5(~nQ u3k{s 持票人cheque holder
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iHM ?cB:1?\j Iq?#kV9) /cXVJ(#j 不记名支票cheque to bearer||bearer cheque
AY(z9&;6 llE_-M2gH ,_iR \RF{ITV$kD 记名支票||认人支票cheque to order
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S\bAF }o d5kK; 未到期支票postdated cheque
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8WP|cF] 保付支票certified cheque
8q/3}AnI .l:x! S2\|bs7;J, P 5_l& 未获兑现支票,退票returned cheque
?.~hex#M@ y?-zQs0 9`FPV`/ )Kbz gmLr 横线支票crossed cheque
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RQ*oTsq 0K:3?Ik y{#9&ct& 普通横线general crossing
T$pBgS> K?]c *Z}9S9YtN wgcKeTD9 特别横线special crossing
q_b,3Tp n:P++^ j 9k*1_ OaF[t*]D3 空白支票blank cheque
:YUQKy !)//b] @UwDsx&2(t qgkC) 失效支票,过期支票stale cheque
;a9`z+ K Z` zyEP A )+dd caD| *.b 普通支票open cheque
i7jI(VvB^ 5-B % 08T j1i<.,0g %<rV~9: 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
"yG*Kh7ur bPMkBm oeA}b-Ct0 4<<T#oW.:G 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
>`)IdX !wr2OxK* i}e4P>ADD C| g]Y 7 支票换现金||兑现to cash a cheque
U%4s@{7 XM:Y(#?l !K8V":1du# @mm~i~~KA 清理票款to clear a cheque
$guaUe[x i7|sVz= *$*V#,V- /=+Bc=<lZ 保证兑现to certify a cheque
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`X) R$M>[Kjn -esq]c%3 g'<ekY+V: 填写支票数额to fill up a cheque
jImw_Q ODyKS; 6$x9@x8 dA[S@ysvG 支票上划线to cross a cheque
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N !d WP ~]pduT 开发支票to make out a cheque
^w+)A;?W R|JBzdK+P [e?vqm . *]+5T-R% $ 签发支票,开立支票to draw a cheque||to issue a cheque
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8WV| Mx_O'D 透支支票to overdraw a cheque
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ZO\x|E!b 7CV}QV}G QvvH/u 背书支票to endorse a cheque
xt=ELzu$ w[hT,$n Qm5Sf=E7Q 1qN+AT 请付票款||清付票款to pay a cheque||to honour a cheque
2Nvb Q 3c5 zwJK|S k df@G+v0_1 @78%6KZ`i 支票退票to dishonour a cheque
0.!!rq, Eq/oq\(/6 ?r/)s()ALf #@8JYzMq% 拒付支票to refuse a cheque
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PA^SxM !r %u@[( E.%_i8s -_+,HyJP 拒付支票to stop payment of a cheque
^rssZQKY[ dH_g:ocA l#^weXSlk \Rz-*zr& 提示要求付款to present for payment
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+X,oxg 3JXKpk? KreF\M%Ke 见票即付持票人payable to bearer
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E| kcio]@# -H9WwFk 支付指定人payable to order
Gf\u%S!% /@feY?glc T)tf!v3v s8|Fe_ 已过期||无效out of date||stale
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P% 请给出票人R/D||refer to drawer
WR5W0!'Tf zelM}/d H`EsFKw\% !lk9U^wnd 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
7?a!x$-U( M.0N`NmS 1rGi"kdf &hSF 文字与数字不一致words and figures differ
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n,$Z,G#K w i=&W gQ=l\/H 支票
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y7/=-~ 时间已过account closed
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0-gL dA=T+u 更改处应加盖印章alterations require initials
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}TSwY Y JMaIFt $0P7^4)w:
#!R =h| 时间已过effects not cleared
b2G1@f.U |[/'W7TV%? i f ! `|f1^C^ 停止付款payment stopped
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qQa |eEXCn3{ MHF7hk ps} )F65sV{ 支票毁损cheque mutilated
gib'f@i ; Fd1jElt MKZq* A? T25<} 汇款||寄钱to remit||to send money
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(,,r ;$/]6@bqB k5o{mWI b 7 jiy9[ 寄票供取款||支票支付to send a cheque for payment
#v}pn2g%> NZ:KJ8ea" ~Zo;LSI zx`(ojfu 寄款人a remitter
WIYWql>* ^+rI=c 0 e(Y5OTus !1[ZfTX^a 收款人a remittee
Tjj-8cg yL"UBe}v <(W:Q3?s GyLp&aa 国外汇票foreign Bill
)2: ,E {I]>!V0j! 0^mCj<g k4`(7Z 国内汇票inland Bill
"T1A$DKw+R Z^6qxZJ7 z\c$$+t a|kEza,] 跟单汇票documentary bill
^C70b)68 IZOO>-g'f -v{LT=,O u
-A_l<K 空头汇票accommodation bill
h_\OtoRa &2,^CG .F/0:) DQhs tXX 原始汇票original bill
!MEA@^$# . 9@y*_9 M=#g_*d _E8doV 改写||换新票据renewed bill
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?]% k]~|!` Q&8epO |J 即期汇票sight bill||bill on demand
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I%& OpLUmn …days after date||…days after date…日后付款
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_n69b …months after date||…months after date…月后付款
l09SWug m(CAXq-t hGbSN_F s7s@!~
见票后…日付款…days after sight||…days sight
jh"YHe/X *&tv(+P |F
e*t Esdw^MGL2 见票后…月付款…months after sight||…months sight
<b_?[%(u Ah_0o_Di 5E0dX3- Pa-{bhllu) 同组票据set of bills
Y InPmR cXbQ RSBk^ <uvA([r=Vq 单张汇票sola of exchange||sole of exchange
vQmqYyOc2 RuWu#tk d'[] +u
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Y^ 远期汇票usance bill||bill at usance
?JMy &VT O9d lK3{~\J-
>f*Zf(F 长期汇票long bill
}ZJ*N Y 8K2=WYN #A=ER[[ cBQ+`DXn5c 短期汇票short bill
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I7ur ]}L tf,9 WB3YN+Xl3 逾期汇票overdue bill
F.-:4m(Z 6xoCB/] Wd?=RO`a N `[ ?db-% 宽限日期days of grace
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U@ p{[(4}ql xM**n3SZ` 2X6L'!= 电汇telegraphic transfer (T.T)
mT,#"k8 qv3% v3\4 ;&$f~P Q R})b%y`] 邮汇postal order||postal note (Am.)||post office order||money order
<v3pI!)x PLRMW2 lQ#='Jqfp Zw_'u=r
> 本票promissory note (P/N)
d0;<Cw~Tl 1!Afq}| Kon|TeC>d |jb,sd[=S 押汇负责书||押汇保证书letter of hypothecation
q,>4#J[2;s =)nJ'}x IGF25-7B C sCH :> 副保||抵押品||付属担保物collateral security
Lm*PHG +!$]a^3l ^y[- e9O| Fil6;R 担保书trust receipt||letter of indemnity
O3tw@ &k </D )i m^>v~Q~~ ##nC@h@ 承兑||认付acceptance
Z6 E_Y? $ EexNz 7KN+ @6!x W~/{ct$Y 单张承兑general acceptance
#~[{*[B+ >DR$}{IV d fSj= 4 OM81$Xo= 有条件承兑qualified acceptance
^9 ^DA!' z/wwe\ a5 ~W-5-Nl{s Y6m:d&p=} 附条件认付conditional acceptance
\i3)/sZ?l FT\%=>{ BbhC0q"J ]A:8x`z#F 部分认付partial acceptance
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