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。
,1N|lyV 会计报表statement of account
y#iz$lX R NLG\*mQ }YFM40H Z/ jmi 往来帐目account current
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L|&w 1(IZ,*i 现在往来帐||存款额current accout
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cib- 销货帐account sales
UgS`{&b36 o9"?z PRaVe,5a ?{B5gaU9F 共同计算帐项joint account
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h!Du|? 未决帐项outstanding account
fPUr O _r{H)}9 nf 8V:y4 Dn 0L%?_ 贷方帐项credit account||creditor account
J*$%d1 0ck3II rVNx2 K8X7IE 借方帐项debit account||debtor account
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\\KjiT' D48e30 `HXv_9 应付帐||应付未付帐account payable
/ta}12Z `M6"=)twu U\?D;ABQ% HC6U_d1-6 应收帐||应收未收帐account receivable
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.^8 新交易||新帐new account
iv *$!\Cd y2#>a8SRS $5JeN{B .k]`z>uv 未决帐||老帐old account
z0<E3t O?Bf (y 3P2{M}WIl ?o;ip 现金帐cash account
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< 流水帐running account
uNyN[U 3d6z_Yd: E .Xp\Dm71 .))jR:{3 暂记帐||未定帐suspense account
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BWm`kN 过期帐||延滞帐overdue account||pastdue account
1Z< ^8L< ]|CcQ1#|H QX<n^W {fACfSW6 杂项帐户sundry account
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- A4,{ep'Z! mcd{:/^? 详细帐单||明细表detail account
f%o[eW# R QQ'Wg DlUKhbo$g U 3a2wK 呆帐bad account
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#CO 0* F` h .8|wc B<SE|~\2 会计项目title of account
4)w,gp ?0/$RpFEM# >k\pSV[ q!:dZES 会计薄||帐薄account-book
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gP i;1pw_K (Ut8pa+yX (2#Xa,pb 营业报告书||损益计算表account of budiness||business report
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%v#;2 借贷细帐||交验帐account rendered
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8HI v@%4i~N 明细帐account stated
Qf( A )%@7tx {OEjITm Pjs=n7 与…银行开立一户头to open an account with
i`gM> q& _s5^\~ao Gf"TI:xa vd lss| 与…银行建立交易to keep account with
vWoppt @.-S(MNR oM!&S'M/ ({j8|{)+ 继续记帐to keep account
VBL4cU8D x9Z89Gwi `CVkjLiy nnj<k5 与…有交易to have an account with
@G2# Z G*N[t w .m]}Ba}J$ YYn8!FIe 作成会计帐||有往来帐项to make out an account with
.3C::~: AZQQge Vr},+Rj 8+[Vo_] 清算||清理债务to make up an account
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FJZ'P;3 Hnt*,C.0 清洁帐目||与…停止交易to close ones account with
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vh xw9ZRu<z 结帐to close an account
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A+/5TW vIJ5iLF 清理未付款to ask an account||to demand an account
|`:cB ,7j8+p|}, Yc]V+NxxQ Sh!c]r>\Q 结清差额to balance the account with
_+By=B.' jM$bWtq2 "6'", }%Mdf6LS64 清算to settle an account||to liquidate an account||to square an account
lV^#[% {KHI(*r; 7.Y;nem:( ;F258/J 审查帐目||监查帐目to audit an account
A8&@Vxdz Y|LL]@Lv O z0-cM8t Vbv^@Kp 检查帐目to examine an account
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IZ .9vS4C 3`reXms*{ 转入A的帐户to charge the amount to As account
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&+q Vx<{cHQQ 以计帐方式付款to pay on account
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(6.e8fK 1TQ?Fxj eWDXV-xD AF#:*<Ev 代理某人||为某人on ones account||on account of one
~Yd[&vpQ i$] :Y`3h n'mrLZw gg#9I(pX 为自己计算||独立帐目on ones own account
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L< !d()'N _\d|`3RM 由某人收益并负风险on ones account and risk||for ones account and risk
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< 3yRvs;nWS 7310'wc 由某人负担for ones account||for account of one
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!jF$ c-hc.i}! 按某人指示||列入某人帐户by order and for account of one
:0y-n.-{ Nmx\qJUR( [l^XqD D4 Z~SAlhT 列入5月份帐目for May account
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E 6k0Awcr 编入某中帐项下to pass to the account of||to place to the account of
i{EQjZ SlB`ktcfI K{_~W yRF A~Sc ] M 寄出清算书to send in an account||to send in render an account
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dsc 'G65zz %6(\Ki6I 支票薄cheque book
{BlTLAKm #6c,_! =b$g_+ )*}\fmOv{ 支票陈票人cheque drawer
]7<$1ta @VP/kut e*'bY;8lo >A D!)&c 持票人cheque holder
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iyCH)MA 不记名支票cheque to bearer||bearer cheque
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5&a>! m>Wt'Cc 'KmM%tN 记名支票||认人支票cheque to order
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3q/"4D O=U,x-Wl C4E}.``Hm 到期支票antedated cheque
Uot(3p!S6 0* x?rO? M#2<|VUW, 0*]0#2Z 未到期支票postdated cheque
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4 9u=]D> kb 保付支票certified cheque
]z7pa^ Z]LP18m9kl )X#$G?|Hn i8Be%y%y 未获兑现支票,退票returned cheque
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Tnza 横线支票crossed cheque
9r\p4_V Wx/PD=Sf& )LG!"~qiz SgQmR#5 普通横线general crossing
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eYRd#w uUaDesz~= 'O ~_g5kC 特别横线special crossing
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空白支票blank cheque
S5m.oHJI* Y"5FK l-IA Q!d (Ms #)E 失效支票,过期支票stale cheque
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g#2 ' 普通支票open cheque
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T#Fxj k \SmYxdU'> jbOwpyH 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
~EDO< O>3 wMm+E "}W h _c11# !Y^B{bh 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
A@.ruG$ :gkn`z OpOR! L!5="s[} 支票换现金||兑现to cash a cheque
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ktQWK3 jRk1Iu| 7 OlW5k`B 清理票款to clear a cheque
slA~k;K:_ t]t(/x# /#x0?d{5 _}H`(d%N 保证兑现to certify a cheque
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GtZ2 d8jP@> XX1Iw {o9: 0ZAtBq.s 填写支票数额to fill up a cheque
&fxyY( dm83YCdL >tkU+$;- z\J#d 1e 支票上划线to cross a cheque
{y!77>Q/ K]U8y$^ 2c9]Ja3:6 "y .(E7 6 开发支票to make out a cheque
=5p?4/4 J XKBQH( :; 3y^! G;msq=9| 签发支票,开立支票to draw a cheque||to issue a cheque
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ra\2BS)X 透支支票to overdraw a cheque
w`Z@|A m,]h7 xx Q0_|?]v yc$8X sns 背书支票to endorse a cheque
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请付票款||清付票款to pay a cheque||to honour a cheque
7[7Sm^Tw z:tu_5w!, HuL9' M ( /_Z^m9 支票退票to dishonour a cheque
;Q8rAsf9 6EX8,4c\ z9*7fT e,0Gc-X[B 拒付支票to refuse a cheque
T$xY]hqr kKSn^qL* (AgM7H0 |(1z ?Spbe 拒付支票to stop payment of a cheque
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!{Cr#= BBm;QOBU \Mod4tQ ~%:23mIk 提示要求付款to present for payment
R<-( ,ffH:3F itIzs99j !xh.S#B 见票即付持票人payable to bearer
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Z. 支付指定人payable to order
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GzosUt 已过期||无效out of date||stale
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7*r7Q' 请给出票人R/D||refer to drawer
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) 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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& 文字与数字不一致words and figures differ
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<X8 mmG+"g$| 1x#Z}XG Q<V?rPAcx 支票
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)xuvY3BPB? 时间已过account closed
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S zviEk/:zm 更改处应加盖印章alterations require initials
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4~3 N;]X 时间已过effects not cleared
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j ,'$i[F' ee.#Vhz 停止付款payment stopped
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7R<V 3U0>Y%m| , 支票毁损cheque mutilated
?[}r& f l#_(suo64 "+iPeRF!hU Ap{p_~~iJ 汇款||寄钱to remit||to send money
%EuJ~;x(Mg 9"3 7va A&OU;j] w NlC2is 寄票供取款||支票支付to send a cheque for payment
>i %{5d ua%$r[ mX9amS&B$ tO$/|B74Bz 寄款人a remitter
9@LL_r`?< "|yuP1;L )DS|mM) $
\j/s:Y 收款人a remittee
`<1o}r 7i /*)zQ?N RCSG.*% %I iX]Vkx 国外汇票foreign Bill
x78`dX fD<9k ^u@"L a7+w)]r 国内汇票inland Bill
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Em?Z 跟单汇票documentary bill
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] mhZ{}~ 空头汇票accommodation bill
6;WfsG5 ;x/do?FbT [ZC{eg+D )YE3n-~7{ 原始汇票original bill
ZS*PY, ]W^F!p~eC z']TRjDbT Id6H~; 改写||换新票据renewed bill
v]UT1d=_T f;AQw_{ TYv'#{ d<{>& 即期汇票sight bill||bill on demand
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z~n`ow }^!8I7J. 0!<qfT
a …days after date||…days after date…日后付款
)k)HQcfjD ^U"$uJz!c |]--sUx: z l?Gd4 …months after date||…months after date…月后付款
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V5Pr}"y GtR!a 见票后…日付款…days after sight||…days sight
`1}WQS T_\Nvzb} }q<p;4<\F d 8YP<"V& 见票后…月付款…months after sight||…months sight
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OP :1>h,NKC> *0vq+C 同组票据set of bills
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Xbmb8 'q3<R%^Q 单张汇票sola of exchange||sole of exchange
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O J,iS<lV_ 远期汇票usance bill||bill at usance
=VC"X ?N @c;XwU]2t b+=@;0p*6B Pz\4#E] 长期汇票long bill
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Ldq* 4S%s=vw k^VL{z:EWB 短期汇票short bill
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~F [V 逾期汇票overdue bill
nXU`^<nA W;Y"J_ Nm{+!}cC YR'dl_ 宽限日期days of grace
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*:(GE D02'P{ V; pRw` 电汇telegraphic transfer (T.T)
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Y1 CMhl* dH uSsP'qd 邮汇postal order||postal note (Am.)||post office order||money order
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k 本票promissory note (P/N)
K#%@4]jO3 &0b\E73 ,+P2B%2c HfOaJ'+e< 押汇负责书||押汇保证书letter of hypothecation
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v[P 副保||抵押品||付属担保物collateral security
*KV^X(/ /KTWBcs 7 >b7Yk)[% PIHix{YR 担保书trust receipt||letter of indemnity
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Nf5zQ@o_y /$\N_`bM !U7}?i&H 承兑||认付acceptance
Leu6kPk l5T0x=y9! >qy$W4 Mdw"^x$7 单张承兑general acceptance
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on {i<L<Y(3 M7fPaJKL []-<-TqJ 有条件承兑qualified acceptance
,. HS )<B 5(>ux@[qI: :@b=; h1~/zM/` 附条件认付conditional acceptance
'u#c_m!9 V. e30u5 J[{ R:l\ tXCgRU 部分认付partial acceptance
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