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。
!!d?o 会计报表statement of account
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~|( eh9 4/AE;yX u7lO2C7 往来帐目account current
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Ou'+A f"SK3hI$p 现在往来帐||存款额current accout
uF+0nv+ o>\o=%D.a `k`P;(: # p2`9o 销货帐account sales
`G`yA% <nc6&+ ?OS0. H{hzw&dZ<P 共同计算帐项joint account
}CL7h;5N 3 mM.YZUX X}H?*'- Q2[;H!" 未决帐项outstanding account
-ARks_\ !RSJb G`RQl@W>)( E8BIb 'b; 贷方帐项credit account||creditor account
iFnD`l6) %~L"TK`? 5bBCI\&sam JJK-+a6cX 借方帐项debit account||debtor account
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应付帐||应付未付帐account payable
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应收帐||应收未收帐account receivable
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x7iEbRs zd/kr 新交易||新帐new account
pQ>|dH+. b0Dco0U( S%aup(wu6 :W;eW%Y 未决帐||老帐old account
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rA 5Dzf[V^]` SP/'4m ~d\^ynQ 现金帐cash account
#nw+U+qL fUr%@&~l^ LI].*n/v xkv%4H> 流水帐running account
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F Nn 4:-x!lt RLZfXXMn huW,kk<]y 暂记帐||未定帐suspense account
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j.VpN9 过期帐||延滞帐overdue account||pastdue account
NfnPXsad ?5J>]: +ZZ D|ra ;d 4EmdQn 杂项帐户sundry account
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N Qj|rNeM_ h8X[*Wme 1\~I "$} 详细帐单||明细表detail account
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b.UtoPz %P D}VF/Y HNCu:$Wr@ 呆帐bad account
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|m>JY un4fnoc 6Ia HaV+P 会计项目title of account
]YtN6Rq/ P;o{t ^RO<r}Bu CAC%lp 会计薄||帐薄account-book
4\5i}MIS0 zjh:jrv~ E*`PD<:)H rZ|p{ym 营业报告书||损益计算表account of budiness||business report
<b.p/uA Hqs!L`oW) ')0@J` #4./>}G 借贷细帐||交验帐account rendered
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y*ZA{ wU>Fz* 明细帐account stated
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9)TMVO )obgEJ7Y`l 与…银行开立一户头to open an account with
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_%<U 与…银行建立交易to keep account with
?&-1(& Ln2FG4{ 4>i\r mvK^') 继续记帐to keep account
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l O "+T`{$Z=C )v_v 7 ~H& 与…有交易to have an account with
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PcJhz 作成会计帐||有往来帐项to make out an account with
nH&z4-1Y? [K$5Rm5 ij;NM:|Sd ""jW'%wR 清算||清理债务to make up an account
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PQQU~^ oe] *Q 清洁帐目||与…停止交易to close ones account with
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; :>JfBJ]| Fz';H 7)V"E-6h 结帐to close an account
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R|$AcNp ^n0;Q$\ 清理未付款to ask an account||to demand an account
On}1&!{1] F`m}RL]g YB7n}r23 +1YEOOfVY 结清差额to balance the account with
OQ hQ!6 CTW\Dt5 p$9Aadi] 6T'UWh0S 清算to settle an account||to liquidate an account||to square an account
O^`EuaL G~8BND[." H^*AaA9- (Fon!_$: 审查帐目||监查帐目to audit an account
/]3[| /HLI9 G|f9l?p JkWhYP } 检查帐目to examine an account
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(\1 9GH5 转入A的帐户to charge the amount to As account
s{Qae=$Q u_$4xNmQ &L$9Ii P.XT1)qo* 以计帐方式付款to pay on account
uL^; i"" XLt/$Caf Cjr]l! @@H_3!B%4v 代理某人||为某人on ones account||on account of one
)1 T2u K 77iv NplyvjQN; cb /Q<i 为自己计算||独立帐目on ones own account
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8xO sQ#e 2 由某人收益并负风险on ones account and risk||for ones account and risk
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<L :TU|:2+ XeI2<=@% c EYHB1*cT 由某人负担for ones account||for account of one
y<Q"]H.CkQ H9(?yI@Zr# /ovVS6Ai Dhn7N8(LF! 按某人指示||列入某人帐户by order and for account of one
J;>epM;* s;9Du|0f^ ad: qOm ^1.*NG8 列入5月份帐目for May account
B>L7UQ6_[ -_ I)5*N nU>P%|loXx Dm}eX:'{ 编入某中帐项下to pass to the account of||to place to the account of
"TJu<O"2 V+"%BrM :>fT=$i@ ;bB#Pg 寄出清算书to send in an account||to send in render an account
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gP |&= -Nm [j0[c9.p[ 支票薄cheque book
qS+;u`s y{hg4|\ le'RU1k `MSig)V 支票陈票人cheque drawer
cb9-~*1 UUV5uDe>i n>ui'}L GJ*IH9YR 持票人cheque holder
L?[m$l!T} &|k=mxox\ xx`YBn~" {1Ra|,; 不记名支票cheque to bearer||bearer cheque
T/'z,,Y *<xu3){:c 0P5VbDv$r7 WVa%< 记名支票||认人支票cheque to order
P5<9;PPbZ Da(k>vR@4 z{L'7 <!sLfz? 到期支票antedated cheque
N5 5F5 wSjDa.?' [~{F(Le Z`tmuu 未到期支票postdated cheque
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&x< 保付支票certified cheque
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r)t>4 oK\zyNK >.Gmu 未获兑现支票,退票returned cheque
RTc@`m3 M R2Tt6 E5^\]`9P OvX&5Q5 横线支票crossed cheque
d0 )725Ia nc;eNB ,m# B5z'Tq1 普通横线general crossing
t.9s4 9P +|LM" ircF3P>a? r ]7: ?ir 特别横线special crossing
a dqS.xs "&2 F c* ueI5i +7gd1^|$e 空白支票blank cheque
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])*# 失效支票,过期支票stale cheque
kGV:=h ?62Im^1/ !.6n=r8d QJ XP- 普通支票open cheque
j,j|'7J% a.V5fl0?I@ l5T[6C -V}oFxk]q 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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Lb0; iO$87! 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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bhiu 支票换现金||兑现to cash a cheque
2Xe1qzvo |]9@JdmV hW#^H5? I0+6p8, 清理票款to clear a cheque
to?! qxn ^VXhv9\>B @-sWXz*W c& ;@i$X( 保证兑现to certify a cheque
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m0 "Wj{+|f 填写支票数额to fill up a cheque
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f&0s _f^6F<! 3:iEt (iCI UH MJ(.Wa- 支票上划线to cross a cheque
?0; 2ct v.|#^A?Qx )k Wxp w1tM !4r 开发支票to make out a cheque
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Vkg0C*L_ 签发支票,开立支票to draw a cheque||to issue a cheque
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q,S gF,=rT1:>r yP{ 52%|+ 透支支票to overdraw a cheque
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y 背书支票to endorse a cheque
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+|@c 请付票款||清付票款to pay a cheque||to honour a cheque
9295:Y| w1 p3Ux%/ZqPV 8NfXYR# ;O}%SCF7 支票退票to dishonour a cheque
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F `PbY(6CF 拒付支票to refuse a cheque
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P\MDD@ 拒付支票to stop payment of a cheque
Pg8.RvmQ 6=/sEz S' uP* kvi:e xS 1|t}; 提示要求付款to present for payment
)Jjp^U3Ub J!l/.:`6 qHub+"2 nz3*s#k\- 见票即付持票人payable to bearer
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'6M6e( 支付指定人payable to order
Nud =K'P= c0zcR)=mL g)#?$OhP" rC!O}(4t%$ 已过期||无效out of date||stale
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i9 !An?<Sv$ OWibmX [P+kQBLpL 请给出票人R/D||refer to drawer
!\7M7 3JGrJ!x {rcN_N% $U?]^ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
C$[iduS !+eU -|FHv+ 08xo_Oysq 文字与数字不一致words and figures differ
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B% 7K.75%} JH\:9B+:L IVPN=jg? 支票
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"d)YqQ 时间已过account closed
-rU_bnm p? L%' MAYb.>X#> QQW}.>N 更改处应加盖印章alterations require initials
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C_N|o|dX 时间已过effects not cleared
A8.noV a[nSUlT& QwX81*nx D`@a*YIq 停止付款payment stopped
d'W2I*Zc< _5rKuL !-`L1D_hy &j:e<{@ 支票毁损cheque mutilated
MZ}0.KmaZ //c6vG ntH`\ )xi lPZ># 汇款||寄钱to remit||to send money
i6HRG\9nU oZ*?Uh * h"ZIh= j@ ^"7-`<J 寄票供取款||支票支付to send a cheque for payment
bdWdvd: FXo.f<U BX$<5S@ ^>E>\uz0v 寄款人a remitter
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/ -]^JaQw n5C,Z!)z RVAku 收款人a remittee
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!aW 国外汇票foreign Bill
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F +aL 国内汇票inland Bill
JE}VRMNr 'l(s)Oa{M: xwo*kFg J\@g3oGw 跟单汇票documentary bill
bXJ(QXHd% JL4E` bz>\n"' C')KZ|JIC 空头汇票accommodation bill
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/ eW 4[2Q 9^DAlY,x. 4AEw[(t 原始汇票original bill
s``a{ HZ EHq;eF wL~A L c<Cf|W 改写||换新票据renewed bill
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R k}:;`ST 5{(4% F)~>4>hPr 即期汇票sight bill||bill on demand
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"!p gOnZ# Fk49~z G0!6rDu2, …days after date||…days after date…日后付款
47(_5PFb# vWmp?m +pgHCzwJE h._eP.W ` …months after date||…months after date…月后付款
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iPl,KjGk Gjeb)Y6N p#qla' 见票后…日付款…days after sight||…days sight
/[lEZ['^ Il4]1d| 5 ph CEKt; <_8bAO8\ 见票后…月付款…months after sight||…months sight
o5J6Xi0+ Fc[vs52 qN1fWU#$ G9-ETj} 同组票据set of bills
'^m'r+B" Vaf, 7:F0?l* NV?x<LNWd 单张汇票sola of exchange||sole of exchange
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poc!n// V+D5<nICr .! <yTh 9h+Hd&= 远期汇票usance bill||bill at usance
j5R0e}/r l'4 <^q z59;Qk l?"^2in. 长期汇票long bill
5\zR>Tg". s%y<FXUj >n/0od9 p #w8$Qjp 短期汇票short bill
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j 逾期汇票overdue bill
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pr})^w 宽限日期days of grace
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G >QJDO ]~V \nP79F0%2 电汇telegraphic transfer (T.T)
2k=|p@V n~ c}$>UhLe =Bc{0p* L"vk ^>E6 邮汇postal order||postal note (Am.)||post office order||money order
'LG\]h>+) Zs}h>$E5_B |1
qrU( ?uc]Wgw"s 本票promissory note (P/N)
|FT.x9e- Zjn1,\(t~u ~0024B[G X&aQR[X 押汇负责书||押汇保证书letter of hypothecation
k>MXOUaW. K)x6F15r D@sMCR 7>@0nHec 副保||抵押品||付属担保物collateral security
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$u)Y )CoFRqz<h 27[e0 j 65@GXn[W_ 担保书trust receipt||letter of indemnity
f#AuZ]h R~A))4<%% >cjxu9Vr1K V6ECL6n 承兑||认付acceptance
GCQOjqiR $l.8 IeChz d %#4;'\'5 单张承兑general acceptance
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(h`~pb H/W&a2R^P 有条件承兑qualified acceptance
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S]T71W<i 附条件认付conditional acceptance
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mLWF. ^cW{%R>XY { ~{D(k 部分认付partial acceptance
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