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。
t+Tg@~K2[> 会计报表statement of account
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3f 6 往来帐目account current
\=:g$_l qm&53 :ftyNaq' Jv$2wH 现在往来帐||存款额current accout
j2&OYg I>(z)"1 :\HN?_?{4 <k8rSxn{ 销货帐account sales
0eu$oel- 7Bb@9M?i x+j/v5 LSOwa 共同计算帐项joint account
jC }u>AB 6b5{ }jy7,+ !QzMeN;D 未决帐项outstanding account
}t{^*( kJ:5msKwC E52:c]<'m \V7x3*nA 贷方帐项credit account||creditor account
K^p"Z$$ |HIA[.q X=RmCc$: gA8u E 借方帐项debit account||debtor account
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8 d=Ihl30m 应付帐||应付未付帐account payable
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)1:*>@ mi3q1npb7[ 应收帐||应收未收帐account receivable
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cvkXQD `>HthK "e?#c<p7 新交易||新帐new account
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KE +.Ukzu~s /]UNN~( 未决帐||老帐old account
)"Yah wH5O>4LO W;*vcbP Kd21:|!t^ 现金帐cash account
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S`PSFetC ;5S7_p2]j 9d|7#)a; 流水帐running account
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B#lj8I^| 0md{e`'q: 暂记帐||未定帐suspense account
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W..>Ny;'3 3om7LqcRo 过期帐||延滞帐overdue account||pastdue account
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7"U,N;y 杂项帐户sundry account
U/lra&P u+I3VK_) 0pG(+fN_9 &cejy>K 详细帐单||明细表detail account
M0\[hps~X ;qQzF S;kc{? /R?uxhV 呆帐bad account
D($UbT-v |/ 7's' uZI:Kt# }tq9 /\ 会计项目title of account
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* JG$J,!.\ vCr$miZ 会计薄||帐薄account-book
)^xmy6k zL}DLfy>R b .@dUuKz- 'KrkCA 营业报告书||损益计算表account of budiness||business report
\Fjq|3`<l 2)]*re) B*Xh$R }e|]G,NZO 借贷细帐||交验帐account rendered
ioQlC4Y 7t/SZm 1@Gv`{v 'S>Jps@ 明细帐account stated
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H] lsf?R'1 3mpjSL 与…银行开立一户头to open an account with
A>S2BL#= b&&'b) oDK\v8w- DSa92:M} 与…银行建立交易to keep account with
*GnO&&m'B X ^)5O>>|t 5T*7HC[ jR:Fih-} 继续记帐to keep account
#{PNdINoU YkbLf#2AE| m#P&Yd4T Wb$bCR#?< 与…有交易to have an account with
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YzVLa,[ <ZEll[0L 作成会计帐||有往来帐项to make out an account with
1NJ|%+I 0}!lN{m? /GNYv* s4*,ocyBP 清算||清理债务to make up an account
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c7 -j MR: {Ps&, NmXTk+,L# 清洁帐目||与…停止交易to close ones account with
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su$juI{ L x&ZWF$ 结帐to close an account
j/\XeG> $cedO'] eA_4,"{ 4kEFbzwx 清理未付款to ask an account||to demand an account
=X B)sC% I_Qnq4Sk( x~.U,,1 =nl,5^ 结清差额to balance the account with
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_%pR_\ 清算to settle an account||to liquidate an account||to square an account
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v8 - fyeS) 审查帐目||监查帐目to audit an account
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)3* @AFLF X] 检查帐目to examine an account
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+gkB 转入A的帐户to charge the amount to As account
DDEn63{ @\a- = MvCBgLN s.U p<Rw 以计帐方式付款to pay on account
pWqahrWh 53c6dl p#w,+)1!d ORO~(%-(e 代理某人||为某人on ones account||on account of one
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& 为自己计算||独立帐目on ones own account
_1a2Z\ wFD.3! E4Sp^, bYz:gbs]4| 由某人收益并负风险on ones account and risk||for ones account and risk
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pP 由某人负担for ones account||for account of one
1/ HofiIa 9"rATgN1 Z7Kc`9.0| |7 argk+ 按某人指示||列入某人帐户by order and for account of one
vc<8ApK3V +hfl.OBy *\/UT 'oTF$3n 列入5月份帐目for May account
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&2',t ^%nAx| 4xQ q&vr;fB2 <K43f#% 编入某中帐项下to pass to the account of||to place to the account of
>,[(icyzn T|u)5ww% sG3%~ |qBo*OcO 寄出清算书to send in an account||to send in render an account
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vXc<#X9 支票薄cheque book
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p)#! @'S-nn,sO /+rHy7(\ js{ RaR= 支票陈票人cheque drawer
8?PNyO-Wt5 %bAv.'C 51~:t[N| 4 1Ru@ 持票人cheque holder
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b(" UW\.!TV 不记名支票cheque to bearer||bearer cheque
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s# 9N9;EY-U t({:TQ ?xy~N?N 记名支票||认人支票cheque to order
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1W s)}C&T$Y. k'm!| 到期支票antedated cheque
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@cj oM< 9]jK} 未到期支票postdated cheque
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Qbt I(C_}I>Wb y0Ag px 保付支票certified cheque
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T +YP,LDJ!v =>4,/g3 未获兑现支票,退票returned cheque
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K]Wk+ 3^8%/5$v pZXva9bE 横线支票crossed cheque
'y@0P5[se 75%!R @dGj4h. kFeuKSa^d 普通横线general crossing
J PmW0wM CB|Z~_Bm -V(5U!^B U)N;=gr\ 特别横线special crossing
Tf` ~=fg% 7GpSWM6 V0"UFy?i $6R<)]6 空白支票blank cheque
H"m^u6Cmy- !x[+rf >wZ!1Jq k}~|jLu@g 失效支票,过期支票stale cheque
{=pf#E= Y!}BmRLh2 $kg!XT{V D[ny%9 : 普通支票open cheque
AfyEFnY ^,@Rd\q jrG@
+" } yo3'\I 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
S&FMFXF@ I@e{>} Vc}m_T]O Sky!ZN'I 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
>tYptRP ]hc.cj`\W& }m(u oT~ T-uI CMEf 支票换现金||兑现to cash a cheque
1Sr@$+VGO .(ki(8Z N S+7>Y? B! slXk < 清理票款to clear a cheque
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F-?M! O$<kWSC >^{}Hjt 保证兑现to certify a cheque
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vaW,O/F &dH/V-te }]'Z~5T 填写支票数额to fill up a cheque
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"Z 支票上划线to cross a cheque
`a*[@a# k7'_ aTxss:7] TkM8GK-3 开发支票to make out a cheque
$_onSYWr :dc>\kUIv P|Dw+lQj mR)Xq= 签发支票,开立支票to draw a cheque||to issue a cheque
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D xrs?"]M[ 透支支票to overdraw a cheque
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K7 4"nb>tA 背书支票to endorse a cheque
C4Z}WBS( W1dpKv -W38#_y/\ E_[|ZrIO&* 请付票款||清付票款to pay a cheque||to honour a cheque
@GNNi?EY Z]V^s8> [+\=x[q US[{
Q 支票退票to dishonour a cheque
G:7HL5u aAhXHsZ|26 d}2tqPy a 3#<b!Yz 拒付支票to refuse a cheque
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NCR4n_ 拒付支票to stop payment of a cheque
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;ybQ 提示要求付款to present for payment
W5z<+8R $a.fQ<,\X dCc"Qr[k #}Y$+FtO 见票即付持票人payable to bearer
n,/eT,48` Aj#bhv ;n]GHqzY_ ldk (zAB. 支付指定人payable to order
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6` ~ Bu7Ztt* 14>WpNN 已过期||无效out of date||stale
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WRrCrXP %EV\nwn6 $1lI6 =
, 请给出票人R/D||refer to drawer
M~/7thP{ 11Sflj wzX(]BG Uao8#<CkvJ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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kLh( 文字与数字不一致words and figures differ
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ZxI {o>51fXc) 支票
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b-!+Q) 时间已过account closed
m{#?fR=9 n$Nb,/o a9LK}xc={ ?OjZb'+=K 更改处应加盖印章alterations require initials
J:D{5sE<| AUk-[i A$ 2 AYQ D@W[Nd5MJ +|0f7RB+R
@kh:o\ 时间已过effects not cleared
Df hu g}@W9'! U~3uu&/r &,*G}6wa;& 停止付款payment stopped
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yE/ [KcF0%a 支票毁损cheque mutilated
~W/|RP7S OKo)p`BX };{Qx L/Tsq= 汇款||寄钱to remit||to send money
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p[LPi5 寄票供取款||支票支付to send a cheque for payment
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lZRi-P h/goV 寄款人a remitter
fvE:'( #? r+RFDg/ B+VD53 V 2/dvCt6 N 收款人a remittee
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/}\Uw F=g+R~F 1Zo"Xb 国外汇票foreign Bill
0PP5qeqN2n <sncW>?!~ 90Sp( "7z1V{ ;Y 国内汇票inland Bill
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b9 k>.n[`>$6| 跟单汇票documentary bill
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w dbsD\\,2%N 空头汇票accommodation bill
CT0 ~ "3;b,<0 ^'G,sZ6'Nh }lQ`ka 原始汇票original bill
o"gtWAGH X,mqQ7+ ISDeLUihY w D}g\{P 改写||换新票据renewed bill
,ZWaTp*D/ PZ.q h0z>dLA#2 !;, Dlq-} 即期汇票sight bill||bill on demand
PdD,~N# O<>cuW(l dWi:V7t+ #qDMUN*i …days after date||…days after date…日后付款
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0w7:2 5fvY#6; …months after date||…months after date…月后付款
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YM 见票后…日付款…days after sight||…days sight
?,z/+/: S{fFpe- w!--K9 ZcE:r+ 见票后…月付款…months after sight||…months sight
^~DDl$NH lS96sjJp@ Bm$(4 _j sJS<21 同组票据set of bills
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7GDrH/yK 单张汇票sola of exchange||sole of exchange
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v[XTH 2 ,LodP%%UV 4apaUP=Jp 远期汇票usance bill||bill at usance
y*<x@i+h ~5]%+G VdOcKP. TjY-C m 长期汇票long bill
fP8iz `n yOswqhz }8eu 9~ kK~,?l 短期汇票short bill
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AU" 逾期汇票overdue bill
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11YpC;[o .I %`yhCW W|CZA 宽限日期days of grace
?:DUsg Z/G?wD|B t.pn07$ gGE&}EoLU 电汇telegraphic transfer (T.T)
%EEQ^lm W)jtTC7 ),(HCzK` zff<#yK1 邮汇postal order||postal note (Am.)||post office order||money order
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f!Mx +ky ^`?M~e2FZ8 svvl`|n% 本票promissory note (P/N)
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YhQ%S} 押汇负责书||押汇保证书letter of hypothecation
2y5d s8.SEk|pB 2(AuhZ> kp3%"i&hD 副保||抵押品||付属担保物collateral security
BcxALRWE 3=-V!E @! {Y9k2 W2BZG(dm 担保书trust receipt||letter of indemnity
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$ d1';d6.u\ 承兑||认付acceptance
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I}@ i:60|ngK 单张承兑general acceptance
vYg>^!Q j;BlpRD} -*$ s ;G# X/ lmj_v 有条件承兑qualified acceptance
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{*so] 附条件认付conditional acceptance
:i>If:>g >%H(0G#X \}71pzw( k~*%Z!V}C 部分认付partial acceptance
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