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。
WG7k(Sp] 会计报表statement of account
'zZcn" +! \.uc06 QA#3bFZt1n '?QuJFki 往来帐目account current
Km#pX1]>e \4d.sy0&>- B@y(. jS.g]k 现在往来帐||存款额current accout
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J+ "LhvzM-<8 销货帐account sales
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d #A7jyg": &HW1mNF9 共同计算帐项joint account
7nU6k%_ % (1R?s>3o A{ eL l )~J>X{hy 未决帐项outstanding account
ao" %WX iRV~Il#~! V'Kgdj `d]IX^; 贷方帐项credit account||creditor account
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kcDrB~ }x0- V8 oR1^/e Ycr3HLJy 借方帐项debit account||debtor account
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): 4+$b~u 应付帐||应付未付帐account payable
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=& Ys+OB*8AE iD38\XNMV 应收帐||应收未收帐account receivable
`:m!~ PNOGN|D $rF=_D6 kum#^^4G| 新交易||新帐new account
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3fe GQQ.OvEc IQ<MyB( {5r0v#; 未决帐||老帐old account
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vo5-P6XY mR\`DltoV 现金帐cash account
4/ kv3rv ?bZovRx n<sd!xmqFx 7|\@zQ h 流水帐running account
DS-0gVYeDW -oeL{9; UJfT!= =U 9SlNq05G7 暂记帐||未定帐suspense account
H1GRMDNXOA &8&d3EQ t^]$!H FLg*R/ 过期帐||延滞帐overdue account||pastdue account
a,F&`Wg p.}Ls)I Jd\apBIf _=ua6}Xp 杂项帐户sundry account
BqDKT SG}V[Glk g4`Kp;}&' uw\2qU3gk 详细帐单||明细表detail account
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wz Sxdsv9w 呆帐bad account
DRqZ,[!+ 7 n]65].t 4'$g(+z g(VNy@ 会计项目title of account
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g1 *k"|i*{ Go,N>HN 会计薄||帐薄account-book
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hBE. <YA&Dr3OD 营业报告书||损益计算表account of budiness||business report
N#lDW~e' [."[pY x21dku<6K[ 1/p*tZP8i 借贷细帐||交验帐account rendered
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a ~GE$myUT\p 明细帐account stated
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h:lt<y 与…银行开立一户头to open an account with
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"\;kJ. G'YH6x, "V{yi!D{< 与…银行建立交易to keep account with
AiD[SR vI$t+m: #:T-hRu Kwc6mlw~M 继续记帐to keep account
\om%Q[F7a V\(:@0" Hw#d_P: @HZKc\1 与…有交易to have an account with
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Q 作成会计帐||有往来帐项to make out an account with
4v[~r1!V f|u#2!7 s=?g \oR '!f5?O+E 清算||清理债务to make up an account
EUsI%p D&HV6# ?FfC E( us'9c 清洁帐目||与…停止交易to close ones account with
wP,JjPUt gm9mg*aM !n6wWl %e*@CbO$ 结帐to close an account
y4+;z2'> iAa;6mH \M'-O YH_[ KR7@[ 清理未付款to ask an account||to demand an account
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/K0N|$ Xl74@wq 结清差额to balance the account with
1:Si,d,wh Wu)>U G\NPV' 0a"igq9t 清算to settle an account||to liquidate an account||to square an account
@29U@T yoAfc u{["50~ qC'{;ko 审查帐目||监查帐目to audit an account
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W0rS[5 y^o@"IYu3 检查帐目to examine an account
$['Bv 'U'yC2BI n .5 s`>[F@N7.o 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
vX ] Gf4, "fq{Y~F%` |F#1C9]P ]r_;dY a 代理某人||为某人on ones account||on account of one
vOg#Dqn- _ 84ut H.UX,O@ TwgrRtj' 为自己计算||独立帐目on ones own account
XkyKBg- fU!<HDh `Qeg z3uW)GQ. 由某人收益并负风险on ones account and risk||for ones account and risk
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!)kt "1,pHR-+R N]RZbzK_5G W0}B'VS.I 由某人负担for ones account||for account of one
/a6Xa&(B .H,xle ;t+ub8 &5:tn=E 按某人指示||列入某人帐户by order and for account of one
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Ru n9s iX S6[v;{xJ MeUaTJFEB 列入5月份帐目for May account
P\_` 2YDM9`5xs\ Qqlup RVeEkv[qp 编入某中帐项下to pass to the account of||to place to the account of
D.mHIsX6\ i E CrI3s R"K#7{p9 a+Ac[> 寄出清算书to send in an account||to send in render an account
@Pt="*g 4Fm90O H9CS*|q6r "U7qo}`I 支票薄cheque book
?@V[#. t#2(j1 y{N-+10z H#ncM~y* 支票陈票人cheque drawer
?Ae ven `hb%+-lj+ QcpXn4/* 4^URX>nx8 持票人cheque holder
$LU"?aAW []D@Q+1 k-}b{ 0'IBN} 不记名支票cheque to bearer||bearer cheque
*BR ^U$,e [Jv@J\ AnT3M.>ek _8E/)M 记名支票||认人支票cheque to order
e;(0(rI l'eyq}& [KxF'm z9 pxa( 到期支票antedated cheque
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)Eo)t> ZMq6/G*fD 未到期支票postdated cheque
Gn&4V}F CvD"sHVq% ~sXcnxLz Bs?^2T~%{ 保付支票certified cheque
Er{>p|n= 5D'\b}*lJ} ' <=+;q /~<@ *-' 未获兑现支票,退票returned cheque
j*vYBGD gN"7be&J jB(|";G 7"C$pm6 横线支票crossed cheque
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m? {lc\,F* $ %ALwz[~] 普通横线general crossing
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[. hr)B[<9 特别横线special crossing
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rc{SB 空白支票blank cheque
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l$ )'+8}T]xQ #n8IZ3+ 失效支票,过期支票stale cheque
RtM8yar+sn U3dwI:cG qO|R^De VB*oGG 普通支票open cheque
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K- m+T;O/lG0{ jIyB 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
pWJFz- Rw0qcM\>| (O(}p~s cHk)i 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
"[ZB+-|[0 '?p<lu^^B *(T:,PY 1 P!Yxeh 支票换现金||兑现to cash a cheque
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-HF'0L #ZrHsfP 清理票款to clear a cheque
lUMS;H( 4?q<e*W :x4|X8> -^hWM}F 保证兑现to certify a cheque
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VqrK7T 3!|;iJRH T~##,qQ &keR~~/ 填写支票数额to fill up a cheque
e9U9Uu[ [R^iF .7avpOfz +{f:cea (1 支票上划线to cross a cheque
UKT%13CO4U sl`s_$J NRIG 1v> %1xb,g KO 开发支票to make out a cheque
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&<Z m!tbkZHQn0 签发支票,开立支票to draw a cheque||to issue a cheque
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\kMefU |Sy<@oq 透支支票to overdraw a cheque
R5-@ _4U5 7`zHX&-W gv-xm 背书支票to endorse a cheque
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n 请付票款||清付票款to pay a cheque||to honour a cheque
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H8sF 支票退票to dishonour a cheque
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6F9 q1"$<# t 拒付支票to refuse a cheque
-$cmG4 t\k$};qJ t4zkt!`B >,$_| C 拒付支票to stop payment of a cheque
IoQEtA g(qJN<RC/ YQ9'0F[l CYs,` 提示要求付款to present for payment
v1+3}5b'uF IEsEdw]aZE N~goI#4 ao1(]64X" 见票即付持票人payable to bearer
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5Ni Xj (|:M&Cna] 支付指定人payable to order
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-D Z'`gJ&6n N kb|Fd/s 已过期||无效out of date||stale
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o 5cL83FQh dMf:h"7 请给出票人R/D||refer to drawer
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9kN}c<o GP!?^r:en n'wU;!W9 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
,Ys %:>? eL10Q(;P` U\4g#!qj n$xc];j 文字与数字不一致words and figures differ
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WZ 支票
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/32Fy`KV 时间已过account closed
jSh5!6O [,t*Pfq'W8 #%a;"w Zd^rNHhA 更改处应加盖印章alterations require initials
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8x \\r)Ue] s:>VaGC 停止付款payment stopped
cv-PRH# |{BIHgMh 8##-EN;ag \f]k CB 支票毁损cheque mutilated
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=)M/@T 汇款||寄钱to remit||to send money
ypbe!Y<i] ^W`<gR k$R~R-' N=4G=0 `ke 寄票供取款||支票支付to send a cheque for payment
5gb|w\N> PlU*X8 NO7J!k? F3N?Nk/ 寄款人a remitter
nF54tR[ <;9I@VYK **w!CaqvY hv`~?n)D66 收款人a remittee
p#01gB iqC|G/ ;X8yFq #o=y?
( 国外汇票foreign Bill
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RJL2J]*S 国内汇票inland Bill
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r70L, 跟单汇票documentary bill
Upc+Ukw |8&,b`Gfo $yn];0$J <>dT64
R| 空头汇票accommodation bill
Sc>,lIM %zA;+s$l jlkmLcpf HFKfkAl 原始汇票original bill
T_i:}ul >sfRI]OG 9 %8"e>~ ?+_Gs;DGVE 改写||换新票据renewed bill
Lrta/SU* d:ARf %b%-Ogz;4 7FzA* 即期汇票sight bill||bill on demand
%j:]^vqFA 98j>1"8 `e(c^ z# $}<PL}+ …days after date||…days after date…日后付款
:V1W/c c2h{6;bfY %@wJ`F2a_ gi(H]|=a …months after date||…months after date…月后付款
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CZ4A{I a;rdQ> W}--p fG 见票后…日付款…days after sight||…days sight
FemCLvu y-T| # %dRo^E1p ;Yx )tWQI 见票后…月付款…months after sight||…months sight
W0(_~ E%+Dl= O!zV)^r bBu,#Mc 同组票据set of bills
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单张汇票sola of exchange||sole of exchange
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J 远期汇票usance bill||bill at usance
kQ4dwF~ _.>QEh5"5 3t`P@nL0; fXXr+Mor 长期汇票long bill
B||*.`3gN G3{Q"^S" aHs^tPg XOxr?NPQ^ 短期汇票short bill
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.clP#r{U ~u)}ScTp n?A6u\sQ 逾期汇票overdue bill
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0n@rLF DamCF 6$fHtJD: 宽限日期days of grace
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;{n"3< 'HT7_$?* @_U;9) @'YS1 N< 电汇telegraphic transfer (T.T)
7x#Ckep:I LL] zT H0 CJ(NgYC h 2uG0/7 邮汇postal order||postal note (Am.)||post office order||money order
?bPRxR [!!o-9b 2GFLnz +IrLDsd 本票promissory note (P/N)
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mDJ8Y F4It/ 押汇负责书||押汇保证书letter of hypothecation
-%2[2p 6726ac{xz W;_nK4$%' :r%P.60H X 副保||抵押品||付属担保物collateral security
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.x9 *j]9vktH W4hbK9y 担保书trust receipt||letter of indemnity
{8 8 )~ , 3,gG" '#s05hr 9v?N+Rb 承兑||认付acceptance
A~Y^VEn D<|qaHB= W`K7 QWV4 }tsYJlh5 单张承兑general acceptance
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W4[V}s5u ~vs}.kb 有条件承兑qualified acceptance
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s1Q*He TftHwe):V KiI!frm1 MxWy*|J} 附条件认付conditional acceptance
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37S XS`M-{f` 部分认付partial acceptance
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