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。
,{C(<1 会计报表statement of account
!d1}IU-h oE&Zf/ %qzpt{'?< _+,2b:D: 往来帐目account current
if
u"e_^ F_SkS?dB (u]ajT k3m|I*_\L 现在往来帐||存款额current accout
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Sa&~\!0t B[ f{Ys 's{-1aW 销货帐account sales
mI=^7'Mk .P=uR8 @= c{GAj Rk
PY@> 共同计算帐项joint account
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O88= @o+T<}kW X bOCdf"!g ^uW!=%D 未决帐项outstanding account
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xs5Zl Z6&s 6MF _%s _w)
VI%879Z\e 贷方帐项credit account||creditor account
sBIqee'T {uO8VL5+Qx !oU$(,#9 " 7!K'i 借方帐项debit account||debtor account
u[U~`*i*rA /UjRuUC] xPh%?j?*v qEE3x>&T] 应付帐||应付未付帐account payable
f8! PeQ? ,{c9Lv%@J $ 8w
eh3p Do(7LidC5 应收帐||应收未收帐account receivable
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G_*Pqc 1vu4}%nD t8s1d zQ
{g~x 新交易||新帐new account
K0]'v>AWr $*%Ml+H- t4?g_$> $B4}('&4FQ 未决帐||老帐old account
^ h^2='p w2~(/RgO i~z:Fe
{ ja~b5Tf9 现金帐cash account
Ul[>LKFY ~0fT*lp Fm-W@ "yc/8{U
流水帐running account
q4 'x'8 q yy.3-( 8N6a= [fv< )?pin|_x 暂记帐||未定帐suspense account
xn@?CP`-y CBSJY&:K a-Cp"pKlVY 5"y
p|Yl 过期帐||延滞帐overdue account||pastdue account
5%?La`C9[ (eJr-xZ/ Ht
EjM|zj ]Vl5v5_ 杂项帐户sundry account
f\~e&`PV v! @/ dWD,iO_"@ $EviGZFAaR 详细帐单||明细表detail account
2{p`"xX GQ|kcY= )dF(5,y) A
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9*w?C 呆帐bad account
gRdE6aIZ [X^JV/R
j#&sZ$HQ4 qvYYKu 会计项目title of account
2WE #TW$J/Jb l,*Q?q ~JLqx/[|s 会计薄||帐薄account-book
Cqg}dXn' DGHX:Ft# (:+IS
W N>ct`a)BD/ 营业报告书||损益计算表account of budiness||business report
lu(G3T8 _5U
Fml9 `yYgL@Zt TWx<) 借贷细帐||交验帐account rendered
a2=wJhk FN,0&D}` ?]9uHrdsN} d*A >P 明细帐account stated
(m04Z2# ;\<?LTp/r lBG*P
>; }lpcbm 与…银行开立一户头to open an account with
j&T/.]dX& i;)g0}x` p6Z]oL q gP(-Op 与…银行建立交易to keep account with
M8cLh!! o4~ft!> #mkr]K8A4 CdaB.xk 继续记帐to keep account
E 3I'3 'dU$QO iU%Gvf^?'5 cC}s5` 与…有交易to have an account with
_a<PUdP _L$)~},cT 6J|f^W-fs qsk71L 作成会计帐||有往来帐项to make out an account with
=dA T^e## @{CpC 'E&K%/d M;iaNL( 清算||清理债务to make up an account
=]zPUzr,| TS[Z<m 4tuEC-oh .9^;? Ts 清洁帐目||与…停止交易to close ones account with
GrQl3 Xi \pzvoj7{ _r8A
O> qyJpm{ 结帐to close an account
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=oh6;Ojt %@xYg{ 清理未付款to ask an account||to demand an account
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AQV3ZVP A&M/W'$s 4xYo2X,B 结清差额to balance the account with
u?J(l)gd =f|>7m.p 'PYl%2 3+$O#> 清算to settle an account||to liquidate an account||to square an account
8n:D#`K }>1E,3A:%G iIF'!K=q r9t{/})A 审查帐目||监查帐目to audit an account
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,U'hk% 3AL.UBj&} *AA1e}R{B (\I =v". 检查帐目to examine an account
.Lp-'!i gU%GM mzw*6e2T .iS]aJJ 转入A的帐户to charge the amount to As account
}dR*bG Bf}_ Jw-= n$?oZ*; TSk6Q'L\v 以计帐方式付款to pay on account
>I!(CM":s$ 0IdD WE"'3u^k Cn<kl^!Q- 代理某人||为某人on ones account||on account of one
k^]~NP GkC88l9z !INr h
P1|l 为自己计算||独立帐目on ones own account
BY d3 rI K%k,-
KqUFf@W [KKoEZ 由某人收益并负风险on ones account and risk||for ones account and risk
t(yv ?l (hS\N, B::? +W1rm$Q 由某人负担for ones account||for account of one
DXGO-]!!0 :
L>d]Hn 6{~I7!m" O(d'8`8 按某人指示||列入某人帐户by order and for account of one
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e|}Gk gkdjH8(2 FdqUv%(Em %Fv)$ :b 列入5月份帐目for May account
;1 fM L,8 +x2xQ8#|~~ hMQaT-v >']H)c'2 编入某中帐项下to pass to the account of||to place to the account of
dB5DJ:$W$ T,fz/5w r:cUAe7#
_6' g]4 寄出清算书to send in an account||to send in render an account
fjFy$NX&> 5-*]PAC &)l:m. ;'p'8lts 支票薄cheque book
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2+ 支票陈票人cheque drawer
UPYM~c+} OOCeZ3yF( gg(U}L
]: f+V':qz 持票人cheque holder
D|o@(V NP8TF*5V {E/TC%
FScQS.qF 不记名支票cheque to bearer||bearer cheque
:m\KQ1sq 1%,Z&@^j 0 *\=Q$Yy n1Jz49[r 记名支票||认人支票cheque to order
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5 l+6(|"md sFQ|lU" n 到期支票antedated cheque
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kR|y0V {K* 2XHk}M| 未到期支票postdated cheque
R5"p7> _ LNPB$P N6;Z\\&0^q nQ\k{%Q 保付支票certified cheque
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$_ +0Gep}&z. TpgBS4q 未获兑现支票,退票returned cheque
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k VaxO L61xE ~\ f^L?m w>uZ$/ 横线支票crossed cheque
J|-HZ-Wk|J g%[c<l9 G<|8?6bq# qOih`dla 普通横线general crossing
)3Z ^h<"j (Qo I<j"" }7E^ZZ]f gKYfQ+ 特别横线special crossing
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E ).^}AFta G3G#ep~)vC G 0%6ch^% 空白支票blank cheque
Qv,"($n\ {(U %i\F\ W\&8auds }G4ztiuG 失效支票,过期支票stale cheque
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E;JsBH 普通支票open cheque
}J">}j]/ p2Zo aT>'.*\ ] l&iq5}[n& 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
}by;F9&B 5[0
O'%$ h3LE>}6D $YN6<5R) 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
0U%f)mG z 9FfU o(DOQ Gl x=ul&|^7D 支票换现金||兑现to cash a cheque
a}%#*J)! \b%kf9 9 fFb_J`'ue ]gYz
4OT 清理票款to clear a cheque
CC#;c1t J5^'HU3 bFe+m1Q_ q#<^ ^4U 保证兑现to certify a cheque
o.0ci+z@ .C 8PitS Re P|UH !O `(JSoG 填写支票数额to fill up a cheque
tjupJ*Rt S30?VG9U0f 1P~X8=9h su*'d:L 支票上划线to cross a cheque
?b(=1S\E'^ anXc| .Fdgb4>BXX E\Rhz]G( 开发支票to make out a cheque
vI>>\.ED =EHUR' zT!drq: x i_j[?.?X} 签发支票,开立支票to draw a cheque||to issue a cheque
RhncBKm*M -i0~]* q@[QjGj@ vQ;Ex 透支支票to overdraw a cheque
Pi]19boM. ILGMMA_2 d3D] k, 9I}-[|`u 背书支票to endorse a cheque
,P;Pm68V Tj:B!>> 0*f)=Q' *MKO
I' 请付票款||清付票款to pay a cheque||to honour a cheque
vN`klDJgW[ 8fl`r~bqZ wne,e's}
OX\A|$GS 支票退票to dishonour a cheque
I}1NB3>^ '<"s \, G3Z)Z)N k?+?v?I
= 拒付支票to refuse a cheque
<g"{Wv: h SLa>7`<Q &L=suDe Dfmjw 拒付支票to stop payment of a cheque
8X[:j&@ aDU<wxnSvO =vX/{C F(>Np2oi6 提示要求付款to present for payment
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WXQOo8 Sc;BCl{=| GPN]9 见票即付持票人payable to bearer
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fdFo# P }\B><E{G 支付指定人payable to order
s~^5kgPA V<GHpFi0 R!}H;[c *\
R ]NV 已过期||无效out of date||stale
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;Au<| vS;RJg= $a.JSXyxL 请给出票人R/D||refer to drawer
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C5o#i*| 'jWr<]3 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
0X6YdW _2X V%rzk*LA ag [ZW j eoz*Dz 文字与数字不一致words and figures differ
o#3ly-ht >mwlsL~X 0"<H;7K#W &."iFe 支票
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gb[5&>(# 时间已过account closed
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y%"{I7!A ;`0%t$@- dqU~`b9 更改处应加盖印章alterations require initials
"g5^_UP 1m4$ p2j 5-:?&|JK; V5+=e^pa2 D+l AhEN
;17E(tl 时间已过effects not cleared
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T<n u-QB.iQ+s 8V'~UzK 停止付款payment stopped
8'HEms BX`{73sw Ri<u/ ]oR" I fK,b*% 支票毁损cheque mutilated
*7uH-u"5d rD*jp6Cl xG~P+n7t5$ l!D}3jD 汇款||寄钱to remit||to send money
g2+2%6m0 3#LlDC_WC
x]}^v# `'DmDg 寄票供取款||支票支付to send a cheque for payment
rDdoOb]B {&&z-^ =x/X:;)
> R$R *'l 寄款人a remitter
IPS4C[v G<L;4nA) HY56"LZ$(} E^B'4 收款人a remittee
tH!]Z4}u 2=*H 8'k 1KU!
tL XY5K%dMU 国外汇票foreign Bill
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R?qb6 y6g&Y.:o g_;\iqxL /J]5H 国内汇票inland Bill
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/T"+KU* z<MsKD0Q 跟单汇票documentary bill
3/P1!:g9 2R[:]-b sU=H&D99 =O~_Q- 空头汇票accommodation bill
em y[k ))qy;Q, C"y(5U)d v&6-a* <Z 原始汇票original bill
!Lu2 'lH|e
U&- 0j^Kgx 4j-Xi 改写||换新票据renewed bill
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4j* kXViWOXU^ YX!iL6?~ 即期汇票sight bill||bill on demand
T~-ycVc T; 4NRC `~cqAs}6]Q |44Ploz2b …days after date||…days after date…日后付款
(O\)_#-D <;lkUU(WT2 [
|v][Hwv (|2t#
'm …months after date||…months after date…月后付款
."g`3tVK }H53~@WP> Lw1Yvtn <]o
x;-56 见票后…日付款…days after sight||…days sight
)Om*@;r( -oGdk|Yn [z:!j$K <NMEGit 见票后…月付款…months after sight||…months sight
7P} W
* z 'Hw ?d* z8w p:&8sO!m 同组票据set of bills
e1yt9@k, 0S"mVZ*P -E[Kml~U :@Pl pFK 单张汇票sola of exchange||sole of exchange
R*,MfV 6XxvvMA97 hW<%R]^| PrqlTT}Px 远期汇票usance bill||bill at usance
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)K,) wLIMv3;k Ov@gh
kr 长期汇票long bill
KYm0@O>; %UrueMEO RHW]Z
Pr< FaAC&F@u 短期汇票short bill
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p kdiM5l70 hPkp;a # "nynl'Ryk 逾期汇票overdue bill
M/f<A$xx_ 38B2|x gT.sjd VD*6g%p 宽限日期days of grace
`7E;VL^Y1 ZvM(Q=^ WCZjXDiwJ bL`T
ySX 电汇telegraphic transfer (T.T)
6q\bB (TtkFo'!U +fB5w?Rg zaIKdI'/e 邮汇postal order||postal note (Am.)||post office order||money order
; nfdGB I9A~Ye
5O& %6 zBSje 6GlJ>r+n 本票promissory note (P/N)
8Al{+gx@? C^Yb\N}S C
}j"Qi` B3`5O[6 押汇负责书||押汇保证书letter of hypothecation
P= BZ+6DS o'aEY<mZ7 Y1\ }5k{> 4\N;2N 副保||抵押品||付属担保物collateral security
Pbn*_/H +.PxzL3? d'gfQlDny k
9R4Y\8P 担保书trust receipt||letter of indemnity
eb\K "ec" /U*C\ xMm df +l%9@ !PlEO 2at 承兑||认付acceptance
2
RX;Ob_ HyQJXw?A: \.{$11P# D/gw .XYL 单张承兑general acceptance
m])y.T net@j#}j- a.\:T,cP> wU36sCo 有条件承兑qualified acceptance
<$$yw=ef H2 {+) ?p{Nwl# s\(k<Ks 附条件认付conditional acceptance
eQm1cgMdz %wg-=;d4 NiEUW.0 :pY/-Cgv 部分认付partial acceptance
4Z=_,#h4.