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。
]sE)-8 会计报表statement of account
:*DWL!a lFSvHs5 _'X %B1)m A; 往来帐目account current
9k6/D.Dz euRKYGW W,H=K##6< u?g&(h 现在往来帐||存款额current accout
~{-Ka>A 3;wiwN' j8PeO&n> B4* y-Q.* 销货帐account sales
j {2 0 zxH<~2 qN9 ?$\ a^E>LJL 共同计算帐项joint account
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lQKI i "X" -)# 未决帐项outstanding account
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cUYs 贷方帐项credit account||creditor account
.3V L %g89eaEZ BS,EW
J=(i0A 借方帐项debit account||debtor account
>&R@L KP "!7Hu7 Li0+%ijM Y
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*xS 应付帐||应付未付帐account payable
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j9}tZ rnp; R 应收帐||应收未收帐account receivable
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nP,8 &)JoB o"z;k3(i$7 PApr8Xe 新交易||新帐new account
$sg- P|Wo G(Hr*T% e{Vn{.i,5 (: kn) 未决帐||老帐old account
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aBy1K 现金帐cash account
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B d)D!np= 8'bZR] 流水帐running account
' S,g3 {D(l#;,iX2 *B{] e Y^zs0 暂记帐||未定帐suspense account
hNkv lk'Ui -)Vy)hD, bwP@}(K f}4A,%:1 过期帐||延滞帐overdue account||pastdue account
HINk&)FC c&wiTvRV !wfUD2K1 aaN/HE_ 杂项帐户sundry account
k\*?<g #Cy3x-! #902x*Z'c" `'EG7 详细帐单||明细表detail account
G|-RscPe c9Cc%EK ahCwA} %hZX XpuO 呆帐bad account
0kls/^ 0, x>BFK@# TgDT xN}f? 会计项目title of account
6GVAR &b*v7c=o rUyGTe(@h Ygkf}n 会计薄||帐薄account-book
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`Tk)u/ f?eq-/U R 5!$sQ@#}D 营业报告书||损益计算表account of budiness||business report
hu"-dT;4] ot!m=s $3&XM
'NfsAE 借贷细帐||交验帐account rendered
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_LfbEv<,T '73}{" ' y!R9)=/M 明细帐account stated
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0N; "*l{ m2" 与…银行开立一户头to open an account with
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&0|Z FXPd 与…银行建立交易to keep account with
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T<Qa`|5> |*h{GX.( 继续记帐to keep account
fz|_c*&64 dBovcc Le bc@, yENAc sv 与…有交易to have an account with
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2Dgul _nxu8g] N`fFYO 作成会计帐||有往来帐项to make out an account with
4@<wN \' +|pYu<OY gN[t =-GxJPL 清算||清理债务to make up an account
BBV>QL p8YOow7) t>*(v#WeZ '|5o(6u' 清洁帐目||与…停止交易to close ones account with
_:5t~29 $9X?LGUz D/4]r@M2c /iQh'rp 结帐to close an account
_!Tjb^ ^*B@= Pw7uxN` 6o9&FU 清理未付款to ask an account||to demand an account
Df *<3G KECW~e` |#yT]0L%pA ,mi
7WW9 结清差额to balance the account with
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& [g} >m<T+{` VQG$$McJ `T7TWv"M 清算to settle an account||to liquidate an account||to square an account
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)%`# 审查帐目||监查帐目to audit an account
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^P]5@d v 检查帐目to examine an account
_j0xL{&& 5ZH3}B^L$ k4u/vn`&r R)*l)bpZ# 转入A的帐户to charge the amount to As account
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G 以计帐方式付款to pay on account
Pi9?l> ;PU'"MeB " 1-PlRQs.1 2 @T~VRy 代理某人||为某人on ones account||on account of one
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HWk^ "%a<+D 3^fwDt} pYr+n9)^ 为自己计算||独立帐目on ones own account
PE/uB,Wl JXq!v:w6 ^ACrWk~UY *_#2|96) 由某人收益并负风险on ones account and risk||for ones account and risk
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&(H 由某人负担for ones account||for account of one
<%m1+%mA. )s,tBU+N ]o0]i<: zb"4_L@m2 按某人指示||列入某人帐户by order and for account of one
U:3OE97 kTI5CoXzq v'Ehr**]+ 2QAP$f0Ln 列入5月份帐目for May account
fc<y(uX Kz/,V6H: -OU{99$aS j3N d4# 编入某中帐项下to pass to the account of||to place to the account of
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>$-YNZA 寄出清算书to send in an account||to send in render an account
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&j|/ f8N*[by WcY_w`*L Ok{1{EmP 支票薄cheque book
EQd<!)HZ HQ7g0:-^a> !!V1#?0jw !vpXXI4 支票陈票人cheque drawer
uPr!;'J= cqJXZ.XC v@q&B|0 i\b^}m8c.N 持票人cheque holder
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Q 不记名支票cheque to bearer||bearer cheque
vxC];nCC# #Ktk[ "6 DQP!e6Of ry=8Oq&[~ 记名支票||认人支票cheque to order
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}L=2 Y~{<Hs 到期支票antedated cheque
0!ZaR6 n^l*oEl 8OV=;aM?{ Xa#.GrH6 未到期支票postdated cheque
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Fbd %cUC~, g_( 保付支票certified cheque
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- aQ\SV0PI 32SkxcfrCK kBrA ? 未获兑现支票,退票returned cheque
fmQif]J;; T8|?mVv s VV}"zc^ Z8Y&#cB 横线支票crossed cheque
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`0%Q 0|j44e} W'"?5} ( w@Q~ax/ 普通横线general crossing
LAlX|b % 33O)<? '/ Hoq z;?jKE p 特别横线special crossing
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q. Jx|x ftPhE)i 空白支票blank cheque
8J$1N*J| tKLeq( >yP>]r+ ':_gYA 失效支票,过期支票stale cheque
v@yqTZ 4~$U#$u_ ~uZ9%UB_m U;
<{P 普通支票open cheque
sn^ 3xAF *!BQ1] G =FIZh}JD 2YWO'PL 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
Cu24xP` ^q/^.Gf V(0Y 4xal m 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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=\}^2l PHIc7*_ 4]0:zS*O 支票换现金||兑现to cash a cheque
nXb_\9E w ~crj$UM Ti0kfjhX7 rDoMz3[w 清理票款to clear a cheque
4f8XO"k7t= <zvtQ^{] Oe@w$? /c-k{5mH% 保证兑现to certify a cheque
z@\mn E)jd>" Z+);}>-5 h;r^9g 填写支票数额to fill up a cheque
US9aW)8 *& );-r`. VbJE zl <_eEpG}9 支票上划线to cross a cheque
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:}K< S\t!7Xs%*U AU%Yr6 ( )ldn?v 开发支票to make out a cheque
k$J!,!q !XI9evJw upk_;ae )t-P o'RW 签发支票,开立支票to draw a cheque||to issue a cheque
>Sk%78={R M3]eqxLC }.9a!/@Aj G@jx&#v 透支支票to overdraw a cheque
D5bi)@G7z `VGw5o Q7v1xBM g;AW 背书支票to endorse a cheque
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m lAC"7 Z?F 请付票款||清付票款to pay a cheque||to honour a cheque
|+sAqx1IF ls9Y? !~'D;Jh Gkfzb>_V] 支票退票to dishonour a cheque
DyZ6&*s$ \/Q~C! *x p_# =<aFkBX- 拒付支票to refuse a cheque
ZXiJ5BZ O6b+eS W}zq9|p OR+py.vK 拒付支票to stop payment of a cheque
*L*{FnsV i7 YUyU OuWRLcJ! Ks(l :oUB 提示要求付款to present for payment
a[}?!G-Wt| ".( G,TW 7o!t/WEEq +tg${3ti_ 见票即付持票人payable to bearer
zO$r pg_H' 0R unz~vG1Tn YG0b*QBY~ 支付指定人payable to order
( 'dbMH\O i=P}i8,^= 7z/O#Fbs D97 vfC 已过期||无效out of date||stale
" L,9.b l)jP!k >T0`( #Lm #RSUChe7w 请给出票人R/D||refer to drawer
seP h%Sa_ ;}ThBb3 WI&}94w $cm9xW& 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
Wy/h"R\= 8.IenU9 8$X3 J[_j \ZE
=WvnhZ 文字与数字不一致words and figures differ
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wPcEvGBN= 支票
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*1_Ef). 时间已过account closed
hK{<&T mZM7 4!4X U+E9l?4R ^%LyT!y 更改处应加盖印章alterations require initials
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@^g~F&Ta 时间已过effects not cleared
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O[Y m"'`$ /_ 6'<[QoW]; *uy<Om 停止付款payment stopped
91q MtoOIkQ /J&DYxl": b8vZ^8tBV 支票毁损cheque mutilated
fl2XI=[v4 |pq9i)e& @^ m0>H Mk+G(4p 汇款||寄钱to remit||to send money
)t\aB_ = "Y- WY,H [/n@BK ja&m-CFK 寄票供取款||支票支付to send a cheque for payment
"QiLu=Rq >&7^yXS gA@Zx%0j r=54@`O! 寄款人a remitter
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R*S:/s @_#\qGY 收款人a remittee
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UZirb 国外汇票foreign Bill
wArfnB& #reW)P> ?N!kYTR%} M:iH7K 国内汇票inland Bill
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~vM99hW UEfY'%x 跟单汇票documentary bill
e+{lf*"3 *yjnC lmL$0{Yr ~<s =yjTu+ 空头汇票accommodation bill
BNI)y@E^X jiLJiYMg Zzz94` M'|p<SO
] 原始汇票original bill
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CB )58~2vR 改写||换新票据renewed bill
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w :XG~AR/ 即期汇票sight bill||bill on demand
VfP\)Rl JEMc _ngR! Q[K)Yd h8(>$A- …days after date||…days after date…日后付款
< *;GJ{ (j?? (}.MB3`#C W g6H~x
…months after date||…months after date…月后付款
R*6B@<p,i h0g?=hJq ; D/6e6 ^m&P0 见票后…日付款…days after sight||…days sight
8UqH"^9.Q7 gt02Csdt v}d)uPl}; ctjQBWE 见票后…月付款…months after sight||…months sight
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:k'm^k 同组票据set of bills
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单张汇票sola of exchange||sole of exchange
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%DXBl:!Y` 远期汇票usance bill||bill at usance
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,w 长期汇票long bill
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8;2 短期汇票short bill
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H aD GJrmK F4==a8 逾期汇票overdue bill
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Sf) bp=r]nO n-l_PhPQ` >Bf3X&uS 宽限日期days of grace
-n"wXOx3 W&%,XwkQ ?Y,^Moc: OoH-E.lp 电汇telegraphic transfer (T.T)
xUsL{24 -$[&{.B. 111A e*U UF#!6"C@ 邮汇postal order||postal note (Am.)||post office order||money order
2HN*j~>i~ E1OrL.A6 ^4^N} 7>5 d!0rq4v7 本票promissory note (P/N)
xn503,5G*7 ~nfOV* o9"?z PRaVe,5a 押汇负责书||押汇保证书letter of hypothecation
1*dN. v:5 %gAT\R_f NGl
8*Af |`#fX(= 副保||抵押品||付属担保物collateral security
O=RS</01! D^US2B $">j~! ' A`f"<W-m 担保书trust receipt||letter of indemnity
6` TwP\!$/ =zK4jiM1 |zpy!X 3 "N6HX* 承兑||认付acceptance
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GhM>G g}D)MlXRq n2B%}LLa j2_j5Hgo 单张承兑general acceptance
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-,6- 有条件承兑qualified acceptance
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WO3, 附条件认付conditional acceptance
Y_:jc{? %0C [v7\ nJN-U+)u W{"sB:E 部分认付partial acceptance
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