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。
Ij9=J1c4 会计报表statement of account
g<:TsP'| cVSns\QO lGJ&\Lv: r>rL[`p(2 往来帐目account current
V2g"5nYT xJOp~fKG X3y28 %R gA 19f 现在往来帐||存款额current accout
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B 销货帐account sales
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R 6HH:K0j3' IcNZUZGE 共同计算帐项joint account
-:Q"aeC5 GZmfE` *~.'lE%[U dd4^4X`j 未决帐项outstanding account
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{= zJOyr"B'8 \8k4v#wH ,,?XGx 贷方帐项credit account||creditor account
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9-d 9rM#w"E?< 借方帐项debit account||debtor account
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dX-j3lM:# ;U? 323Z hl,x|.f}4Y 应付帐||应付未付帐account payable
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EA I1p{(fJ 应收帐||应收未收帐account receivable
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W@~c O1oh,~W 新交易||新帐new account
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A] 未决帐||老帐old account
j(c;r> O81'i2MJ9 <JW%h :\t ]oKHS$W9 现金帐cash account
66po SZR@ k40`,;}9 *(sv5c!0M8 Zb+n\sv4 流水帐running account
d[p?B-7% +t(Gt0+ ?VyiR40-Cx Uu|R]azbO 暂记帐||未定帐suspense account
/^`do3a} p)~EG=p LE g#W c3O&sa
V! 过期帐||延滞帐overdue account||pastdue account
=bQ\BY# v\5`n@}4 f;bfR&v I0_>ryA 杂项帐户sundry account
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a l^__oam 详细帐单||明细表detail account
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U<"k- 呆帐bad account
%'Z`425a ,F=FM>o Z5"5Ge-M 0 l+Jq 会计项目title of account
1\/^X>@W{ /WI H#M tjcsT> ,/dW*B 会计薄||帐薄account-book
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b}-<~ "?'9\<> 营业报告书||损益计算表account of budiness||business report
(?[%u0%_ +]e) :J Rvd'uIJ 4?c0rC< 借贷细帐||交验帐account rendered
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n kXOc) ~8)l/I=`); 明细帐account stated
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O0q 与…银行开立一户头to open an account with
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zw0u|q;# jN/snU2\0 Am >b 7Z! 与…银行建立交易to keep account with
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4G j bj@f<f` )eH?3"" 继续记帐to keep account
{v2[x W sl)]yCD|5 "!:)qVL^ 12l1u[TlS 与…有交易to have an account with
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;Ao`yC2(v UW{C`^?=B 作成会计帐||有往来帐项to make out an account with
-v9x tNg P}he}k&IR Tz7|OV_W$ _D8:p>= 清算||清理债务to make up an account
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O:#/To' %<MI]D 清洁帐目||与…停止交易to close ones account with
.i1|U8" X N({-&A.N Nh^q&[? Q>WnSm5R 结帐to close an account
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E :DFtH13qO m>!aI?g 清理未付款to ask an account||to demand an account
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7 J>fq5 结清差额to balance the account with
K"Gea`I 'K|F{K w^[:wzF0 C-/+n5J 清算to settle an account||to liquidate an account||to square an account
CUj$ <ay= GYV%RD # xiF}{25a s^/2sjoL 审查帐目||监查帐目to audit an account
/$j,p E= Z*.rv t R4S))EHg 22 `e7 检查帐目to examine an account
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dYa07 [o.#$( Z.N9e 转入A的帐户to charge the amount to As account
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+2-Xy' 9+~1# | o}yA{<" H^g&e$d0 以计帐方式付款to pay on account
<@;bxSUx Bd[H@oKru 3(1UIu X rut[)H 代理某人||为某人on ones account||on account of one
#,OiZQJC (mx}6A 9-y<= ) Rj-4K@a8#N 为自己计算||独立帐目on ones own account
bs)Ro/7} Ee=!bv(%70 H:o=gP60] l;h5Y<A%? 由某人收益并负风险on ones account and risk||for ones account and risk
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TrBtTqH) 由某人负担for ones account||for account of one
!iUT Re }1NNXxQ Nb\B*=4AR cgR8+o 按某人指示||列入某人帐户by order and for account of one
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&B- w 列入5月份帐目for May account
b>nwX9Y/U @y,>cDg ;Ehv1{; 8[oZ>7LMzC 编入某中帐项下to pass to the account of||to place to the account of
v5*JBW+c* HyIyrU rYW 'Kd-A:K2g /Y| <0tq 寄出清算书to send in an account||to send in render an account
au/5` HcHwvf6y 9\%`/tJM "1hFx=W+\ 支票薄cheque book
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Q 2B ,6x>gcR ;;Jx1Q 支票陈票人cheque drawer
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?=j 持票人cheque holder
G1wJ]ar w+hpi5OH "fu@2y4^ I~,b ZA 不记名支票cheque to bearer||bearer cheque
4 Z&KR<2Z Jl ?_GX}ZY M} Mgz j-t" 记名支票||认人支票cheque to order
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>{R Bx|h)e9 到期支票antedated cheque
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XL~yH 未到期支票postdated cheque
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-<O:r=P W4)bEWO+q 保付支票certified cheque
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b ,vuC0{C^ 未获兑现支票,退票returned cheque
</W"e!?X ;dTxQ_: mcxD#+H 3 D{JwZL@7k2 横线支票crossed cheque
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".@; =D)ADZ\<r 普通横线general crossing
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bK\-b `k(m2k? hbs /S 特别横线special crossing
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Y<hZ| 空白支票blank cheque
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f)v\p c,#Nd@ 失效支票,过期支票stale cheque
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!wKiMgLS 普通支票open cheque
nIqF:6/ o8SP#ET"n ]hZk#rp} }Ggn2 X 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
Is9.A_0h @2TfW]6 >S%}HSPKq )/Oldyp 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
F1p|^hYDW y (=0 ;Hb"SB /'^BHA|h 支票换现金||兑现to cash a cheque
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::@JL 清理票款to clear a cheque
#z}0]GJKj c*R18,5- <"av /`; ?F~0\T,7 保证兑现to certify a cheque
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, rY)m"'puP |I3&a=, AOx8OiqE: 填写支票数额to fill up a cheque
".?y!VY ?i}wm` a~zh5==QD ){w!<Lb 支票上划线to cross a cheque
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jn oX%3d- 开发支票to make out a cheque
A@reIt ,QLy}=N jEK{47i v sR| /s3; 签发支票,开立支票to draw a cheque||to issue a cheque
Gi&/`vm :^]FpUY jI$7vmO ?XVox*6K& 透支支票to overdraw a cheque
A$?o3--#]G B9'2$s+Z; Kc+9n%sp Az/P;C= 背书支票to endorse a cheque
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$ |^#Z!Hp_Y 请付票款||清付票款to pay a cheque||to honour a cheque
_HkQv6fXpE |xpOU*k M*dou_Q }RQ'aeVl( 支票退票to dishonour a cheque
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&y pWKI^S #c-Jo[%G 2gnz= 拒付支票to refuse a cheque
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y*-t p&HkR^.S O\ w-hk 拒付支票to stop payment of a cheque
d/E0opv ~~#/jULbV ZV[-$ axv-UdE; 提示要求付款to present for payment
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XH\S >9[wjB2?} 见票即付持票人payable to bearer
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Q}5' CDDEWVd z{qn|#} 支付指定人payable to order
%i&\X[ 'A/f>W T"E%;'(cp) Rtai? 已过期||无效out of date||stale
Ev&aD bbWW|PtWwP &9xcP.3 :Z]\2(x 请给出票人R/D||refer to drawer
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_J 'WwD$e0= Q>\9/DjUp r4 ;nkx 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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6 文字与数字不一致words and figures differ
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k "9;Ay@'B wE_#b\$=b 支票
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-yY]0 时间已过account closed
I0sw/,J/Z OWmI$_L =7zvp,B }do=lm?/ 更改处应加盖印章alterations require initials
M532>+A]Za G3t\2E9S +4K'KpFzZ "R-Pe\W !^w}Sp
It8@Cp.dU 时间已过effects not cleared
\eS-wO7% !:|D[1m 0+_:^z Z'y:r2{ql 停止付款payment stopped
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8aT}~ 支票毁损cheque mutilated
efm#:>H E XQ3(:& FdmoR; }U$p[Gi< 汇款||寄钱to remit||to send money
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oz\r0: 寄票供取款||支票支付to send a cheque for payment
J ?H|" I#](mRJ6 EN~ha:9 hkR Jqta) 寄款人a remitter
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1I {@3p^b*E)1 RQd5Q. 收款人a remittee
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国外汇票foreign Bill
JJE0q5[ =VDtZSa!$^ ;NrU|g/ksX kI#
yW! 国内汇票inland Bill
Z/=HQ8 7D wf0Re` kG]FB.@bG )\0LxsZ 跟单汇票documentary bill
;p2a .P vhu5w#]u* Mj- B;r jRo4+8 空头汇票accommodation bill
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R FR 1se -S*MQA4 (% f2ZNen 原始汇票original bill
BJ7m3[lz D}:M0EBS WG.J-2#3 \j3XT} 改写||换新票据renewed bill
9x[|75}l {w|KWGk2 \H$j[
"3 CGN:=D< 即期汇票sight bill||bill on demand
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z9[BQ(9t 9<S};I; …days after date||…days after date…日后付款
MnymV;y" V61.UEN G9i?yd4n=B ^J$?[@qD …months after date||…months after date…月后付款
E0Jk=cq !aub@wH3 ^\zf8kPti 7e
D<( 见票后…日付款…days after sight||…days sight
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K EkE U}2 见票后…月付款…months after sight||…months sight
{QRrAi $6p|}<u +XN/ bT v22ZwP 同组票据set of bills
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"<,\ @G;\gJT* fA>FU/r *wetPt)~v_ 单张汇票sola of exchange||sole of exchange
Jv9yy~ z?i{2Fz6 ~}fQ.F*7R l&1R`g cW 远期汇票usance bill||bill at usance
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| &]04 >k{KwFB^S 长期汇票long bill
Us*"g{PQ qkbxa?&X R7xEE7p *n h.&Mv| 短期汇票short bill
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{'kK f~NGIlgR 逾期汇票overdue bill
nm597WeZp N}tiaL4 %+,7=Wt- Y +9OP 宽限日期days of grace
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oxM )mVpJYt; \h}a?T6 电汇telegraphic transfer (T.T)
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Yq %[9d1F3 PLmf.hD \ Y$SwQ;wl 邮汇postal order||postal note (Am.)||post office order||money order
:UgCP ~Y c/q -WEKL ;.<0ln V (?7=$z!h 本票promissory note (P/N)
^5yFb=2 oI6l `K$ f*}H4H E O v3vQfcxR 押汇负责书||押汇保证书letter of hypothecation
+bbhm0f /?,c4K,ap hnbF}AD (3>Z NTm 副保||抵押品||付属担保物collateral security
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TiC 5|E_ ,d!v ))qOsphN $Jt+>.44 担保书trust receipt||letter of indemnity
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{GSf`D!T 承兑||认付acceptance
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.-1wZl C/w!Y)nB= [aK7v{Wu 单张承兑general acceptance
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7Q>*] P,ox))+6 有条件承兑qualified acceptance
A$9^JF0$ UaQR0,#0y -m.SN>V _k,/t10 附条件认付conditional acceptance
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Ea~ `6.rTs$< 部分认付partial acceptance
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