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。
lQolE P.pc 会计报表statement of account
itmdY!;< X~ AE?? &Jr~)o vZQ' 往来帐目account current
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"1 Gg3cY{7 AIR\>.~"i* l$_Yl&!q$ 现在往来帐||存款额current accout
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4 $1h , <$5H ;c-J)Ky 销货帐account sales
}BpCa6SAs Xy>+r[$D: Q599@5aS ?y\gjC6CNG 共同计算帐项joint account
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-L 未决帐项outstanding account
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E" "1P>,\Sjg pD+_ K EMDsi2 贷方帐项credit account||creditor account
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\&- 借方帐项debit account||debtor account
<4gT8kQ$x nH#|]gVI Qg \OJmv P+m{hn~% 应付帐||应付未付帐account payable
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Z_Vw o2FQ/EIE s/,wyxKd 应收帐||应收未收帐account receivable
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o!9\ ^MyuD?va @w)Vt$+b] &ggS!y'n 新交易||新帐new account
6iiH+Nc Fu*~{n bIR AwktD ]*8K4n G 未决帐||老帐old account
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现金帐cash account
uY,(3x A8?uCkG ^6*2a(S& nQ/R,+6h 流水帐running account
%<|w:z$vp Pd99vq/ fZqMznF )Q_^f'4 暂记帐||未定帐suspense account
zFy0SzF RJ ,a}w[9 3|=9aM^ x^ Tl.dr 过期帐||延滞帐overdue account||pastdue account
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%wX 杂项帐户sundry account
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x nu1s L'dR;T[; 详细帐单||明细表detail account
wHSa s[4k _S4 3_hW \/3Xb JG%y_
Qy?K 呆帐bad account
lKo07s6u lg)jc3 "XWrd[Df orB8q(( 会计项目title of account
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2db 会计薄||帐薄account-book
D YJ F6O c$.h]&~dN Nr\[|||% 1(z&0Y ; 营业报告书||损益计算表account of budiness||business report
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借贷细帐||交验帐account rendered
Nwu, :}T ~J}{'l1{yf Byx8`Cx1 `GsFvxz 明细帐account stated
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*U vh;d{ 与…银行开立一户头to open an account with
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'l+).}, ^l}Esz`-M 与…银行建立交易to keep account with
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#vvnq ['p%$4i$ 继续记帐to keep account
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M=Y}w? 与…有交易to have an account with
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D3 作成会计帐||有往来帐项to make out an account with
''+6qH-.|] AS;EO[Vn %#!pAUP\& .VFa,&5;3 清算||清理债务to make up an account
os|Y=a $3aq+w: q.s 2x0 6\MH2&L< 清洁帐目||与…停止交易to close ones account with
3z^l }pP<+U A^/$ |@ Gw3H1:yo 结帐to close an account
35}{dr %1E:rw@ [ugBVnma 6$"gm$3O] 清理未付款to ask an account||to demand an account
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6bY| K8,fw-S% 结清差额to balance the account with
DOi\DJV! $O}:*.{(W U%2[,c_ {fi:]|<1h 清算to settle an account||to liquidate an account||to square an account
4wLp ^rz8c+ly 2=X\G~a r^<W$-# 审查帐目||监查帐目to audit an account
ET ;=o+\d QfI= y#[PQT J(CqT/Au- 检查帐目to examine an account
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u\A F<'@T,LVc 转入A的帐户to charge the amount to As account
9~8UG ( .Rq|F [cSoo+Mlx X@$x(Zc 以计帐方式付款to pay on account
B>dXyo B(<;] *ujn+0)[ F1s kI _! 代理某人||为某人on ones account||on account of one
#!,tId H-gq0+,yE E9=
a+l9 :b^\O 为自己计算||独立帐目on ones own account
({/@=e x* ISy\g`d`C E|!rapa 9Ra_[1 由某人收益并负风险on ones account and risk||for ones account and risk
Y{]RhRR V,=V AplXl= -\mbrbG9H 由某人负担for ones account||for account of one
$<jI<vD+: /aa'ryl_% Jj:4l~b,w Og8: 按某人指示||列入某人帐户by order and for account of one
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ht8%A 1| cnh\K.*}_x 列入5月份帐目for May account
D'y/pv}! 5;=,BWU X9^a:7( I4%&/~! 编入某中帐项下to pass to the account of||to place to the account of
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e'& $j(2M?.># 寄出清算书to send in an account||to send in render an account
> <WR]`G a%2r]:?^? bqmOfGM 0m?v@K' l 支票薄cheque book
}a= &o6= mZ9+.lm (dO, +~ _aOisN{ 支票陈票人cheque drawer
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持票人cheque holder
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fL s ,}%+5yH `PI,tmv! 不记名支票cheque to bearer||bearer cheque
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uZ mi 记名支票||认人支票cheque to order
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5- 到期支票antedated cheque
f`@$saFD /I~iUND"G )cc:Z7p k?|l;6 未到期支票postdated cheque
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保付支票certified cheque
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WM&{v :AYp{"{ 未获兑现支票,退票returned cheque
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X)ZH f,Vj8@p)x 0sW=;R2 横线支票crossed cheque
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#~ nunTTE,iq% DYlu`j_ux }9[E+8L1 普通横线general crossing
w4Nm4To Ij>IL! =}5;rK L2Ynv4llm 特别横线special crossing
der'<Q.U:k 'r6s5 WC bY:A7.p7# #N\kMJl$l 空白支票blank cheque
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Kc4\ 失效支票,过期支票stale cheque
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j E Ht,_<zP; V,?i]q;5 普通支票open cheque
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ER GEU:xn 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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k4iu`m@^H lNuZg9h fNOsB^Y 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
/7#KkMg mB&nN+MV wb^Yg9 sev^ 支票换现金||兑现to cash a cheque
a=bP ;=piJ%k ]O2ku^yM B,?Fjot#m 清理票款to clear a cheque
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A> 保证兑现to certify a cheque
u*u>F@C8 o, e y. K2PV^Y yNVuSj 填写支票数额to fill up a cheque
Q*|O9vu'D !l!^`c WJvD,VMz *gRg--PY% 支票上划线to cross a cheque
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j/Tm*T' ~7aBli= Ek\fx*Lz 开发支票to make out a cheque
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_fvbVX OU+oS, 签发支票,开立支票to draw a cheque||to issue a cheque
6F PGQ0q V*P3C5l z^=.05jB Zj;2> 透支支票to overdraw a cheque
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, 4?YhqJ g;)xf?A9q 背书支票to endorse a cheque
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`c@KlL*!Q ]Hk8XT@Q+ 请付票款||清付票款to pay a cheque||to honour a cheque
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Px: M K|$Dnma^n 9hG)9X4 支票退票to dishonour a cheque
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Kl.xe&t@j 拒付支票to refuse a cheque
(pXZ$R: cF{5[?wS <]I[|4J 7 +k]9n*^uz 拒付支票to stop payment of a cheque
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H JzH\_,, V#jFjObTN F XJI,(:- 提示要求付款to present for payment
%0 (,f OD5c,IkWB .um]1_= \ lO},fM2j 见票即付持票人payable to bearer
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e= U085qKyCw 支付指定人payable to order
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]1A 5sui*WH 已过期||无效out of date||stale
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Y<m 请给出票人R/D||refer to drawer
*IWO ,! 3Gi#WV4$ [su2kOX|X m@o/ W 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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"\4 文字与数字不一致words and figures differ
[FLRrTcE "l~wzPY) }R5>ja0 OI;0dS 支票
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QXx<Hi^ / 时间已过account closed
%g7 !4 vum6O3 2= FGZa*. L?!*HS7m 更改处应加盖印章alterations require initials
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E/x``,k 时间已过effects not cleared
`Q?rQ3A} TJ9JIxnS WP-?C<Iw >mRA|0$ 停止付款payment stopped
mk?&`_X1 4Z>KrFO 7J$
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支票毁损cheque mutilated
v^2q\A-? zs!,PQF( R,[dEP "PH}\Dl= 汇款||寄钱to remit||to send money
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ih 7Pspx'u /bm$G"%d 寄票供取款||支票支付to send a cheque for payment
<PL94 &rs+x< Xy[O EJ7}h?a]U_ 寄款人a remitter
>Qg`Us#y 0Q>f,}W%> dLl/V3C6t b
'p0T1K( 收款人a remittee
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m-jh 国外汇票foreign Bill
sd|5oz) KSsv~!3Yf _E0XUT!rA ?HT
+| !4p 国内汇票inland Bill
|r2U4^ 'J(rIH3U TtA6N8G @*W)r~ "~ 跟单汇票documentary bill
9m^"ca 9UlR fl \q9wo*A j} ^?3< 空头汇票accommodation bill
3e&H) |HhqWja 82ay("ZY zzlV((8~ 原始汇票original bill
bHx09F] D"kss5>w Q/'jwyj_ Ni]V)wGE; 改写||换新票据renewed bill
.f)&;Af^ t"[x x_i t[$C r; n.+%eYM< 即期汇票sight bill||bill on demand
m~`d<RM/ jI})\5<R -1'O *
d%"/l^0 …days after date||…days after date…日后付款
-Zs.4@GH .W4P/Pw' !EO*xxQ SMX70T!'9 …months after date||…months after date…月后付款
B",5"'id CG@3z@*?. 9i+OYWUO )S41N^j. 见票后…日付款…days after sight||…days sight
hp ?4w) , M*XAyo4fI VRe7Q0 (9g L 见票后…月付款…months after sight||…months sight
qfJi[8". +XL^dzN[|$ ]Rah,4?9f \<k5c-8Hb 同组票据set of bills
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vq5Cz 单张汇票sola of exchange||sole of exchange
qUNK Dt |"}F c
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y awYnlE/Z1 rw:z|-r 远期汇票usance bill||bill at usance
c*>8VW> QT\||0V~p clhmpu Q,pnh!.-c 长期汇票long bill
Dnx` ! rlUo# R-2NJ0F7 B{}<DP. 短期汇票short bill
H?]%b!gQG ,"6Bw|s HL8onNq Jd]kg,/ 逾期汇票overdue bill
%5g(|Y] a^{"E8j 2A>s
a3\ !TNp|U! 宽限日期days of grace
AW{"9f4 FX1[ 2\ %:/@1r7o> D*T*of G 电汇telegraphic transfer (T.T)
3?%?J^/a RA];hQI? pW[KC! k7L-J 邮汇postal order||postal note (Am.)||post office order||money order
v3p'*81; G4&vrM,f %P8*Az&]T {[I]pm~n 本票promissory note (P/N)
- uk}Fou .z+S@s[O "O}u2B b Am'%tw
~ 押汇负责书||押汇保证书letter of hypothecation
1]&FB{l a,ff8Qm *F:)S"3_~e Q9G\T:^ury 副保||抵押品||付属担保物collateral security
-v@LJCK7I )44c[Z 0jJ:WPR =)c^ik%F& 担保书trust receipt||letter of indemnity
+nAbcBJAl f(Su FF5|qCV/z mb\"qD5 承兑||认付acceptance
n g,&;E
y2`}, c0ue[tb BjSd\Ul 单张承兑general acceptance
M*gbA5 JGHQzC e,K.bgi mu*RXLai 有条件承兑qualified acceptance
''Y'ZsQ; 1IPRI<1U pw.K,?kYr "Snt~:W> 附条件认付conditional acceptance
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DiGN Jc ;Yve m +\R__tx; 部分认付partial acceptance
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