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。
N\xqy-L9 会计报表statement of account
&<v#^2S3 X1A;MA@0Ro -;Hd_ ~O>j =3& WH0 往来帐目account current
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qq 现在往来帐||存款额current accout
W]rXt,{& [KCh,'& 6,oi(RAf o_={xrmIA 销货帐account sales
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}*?e w 共同计算帐项joint account
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auS$B% 未决帐项outstanding account
i8A5m@,G @.MM- 2t[inzn=E <Z#u_:5@ 贷方帐项credit account||creditor account
g,Q!F |F6C&GNYT Pyk~V)~M >Z>*Iz,LP 借方帐项debit account||debtor account
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$\0j:<o ?#]c{Tlpz 应付帐||应付未付帐account payable
fzSZ>I0R ] niWRl nA+[[(6 lt(,/ 应收帐||应收未收帐account receivable
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rro,AS} ^S, "iV 新交易||新帐new account
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!y*V;J 2]Y (<PC xG<S2R2VQh 未决帐||老帐old account
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f< <pi q?:ac ZwG+ rTW 现金帐cash account
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$a\UC g]jtVQH'] 流水帐running account
AV%Q5Mi} zSkM8LM2 $aGK8%.O ]kKf4SJZFU 暂记帐||未定帐suspense account
=XoNk1 n>iPAD eIg2m <9u )?4m} 过期帐||延滞帐overdue account||pastdue account
)P|Ql-rE4 z<@$$Z=0UF <5L!.Ci u,oxUySeG 杂项帐户sundry account
nPv2: x R[#5E|` `9 9Z#37) VgoQz]z 详细帐单||明细表detail account
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Zh6/n#q s?_b[B d Oq! u `g9 A"9aEOX-?i 呆帐bad account
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fti[ Q/0}AQO H|,{^b@9 会计项目title of account
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HOm^.gd 会计薄||帐薄account-book
m]u#Dm7h cHR }`U$ a(}jn| 9jvg[H 营业报告书||损益计算表account of budiness||business report
zpa'G1v 0@xuxm/i V=S`%1dLN r#{lpF,3Ib 借贷细帐||交验帐account rendered
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q{ }1$8)zH 明细帐account stated
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" 与…银行开立一户头to open an account with
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DO%YOv 与…银行建立交易to keep account with
4&&j7$aV uAJ_`o[ }f({03$ g@j:TQM_0 继续记帐to keep account
f0hi70\(X fnXl60C% [hFyu|I! xK_$^c. 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
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UVeh7Q '.^JN@ j+Tk|GRab 1r.q]^Pq~ 清算||清理债务to make up an account
7,O^c+ ;M JM~\L0 ;eA~z"g &7<~Q\XZbI 清洁帐目||与…停止交易to close ones account with
w]%r]PwU+ Ads^y`b (m,O!935f $jc>?.6 结帐to close an account
:Mt/6} (/N`Wu ''WX I5D\Z 清理未付款to ask an account||to demand an account
l_kH^ET `[ne<F?e RGxOb wicg8[T=B 结清差额to balance the account with
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82w<q( :Z+(H +lyZ 清算to settle an account||to liquidate an account||to square an account
Gge"`AT Q2#)Jx\6! 8)H"w$jq _e-a>y 审查帐目||监查帐目to audit an account
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c :)MZgW %ZZ}TUI W 0umfC 检查帐目to examine an account
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Vj:PNt[ p<J/J.E m\k$L7O I4");T3 以计帐方式付款to pay on account
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I< '<@ PgO~ "oTwMU 代理某人||为某人on ones account||on account of one
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tk *k=}g][? ; aMMIp 为自己计算||独立帐目on ones own account
cq!>B{ 8p!PR^OM@ S ":-5S6 GEvif4 由某人收益并负风险on ones account and risk||for ones account and risk
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y _PRm4 : jUfc&bi3 yC _X@o-n 由某人负担for ones account||for account of one
XFX:)l#o ]w')~yk QX8N p{g- 00$W>Gr 按某人指示||列入某人帐户by order and for account of one
wv*r}{%7g[ |E}N8\Gr ",K6zALJ `@:^(sMo 列入5月份帐目for May account
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tDMK'h E]e6a^J# v8WoV* TQ>1u 编入某中帐项下to pass to the account of||to place to the account of
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&k(FT uH7u4f1Q .+8w\>w6g 寄出清算书to send in an account||to send in render an account
M9i u#6P PgxU;N7Y Lu<'A4Q1 <CH7jbK 支票薄cheque book
<Siz5qQI4 f:=?"MX7 ]6(NeS+ jgC/ 支票陈票人cheque drawer
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?(cWC ~Ipl'cE ~xA'-N/ 不记名支票cheque to bearer||bearer cheque
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9?85 0lW}l9}'- {Ynr(J. Qn6&M 记名支票||认人支票cheque to order
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2f 到期支票antedated cheque
O1-Ne.$ +nZx{d,wt 2"2b\b}my ;Cv x48 未到期支票postdated cheque
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k ELV]iWb 保付支票certified cheque
&%FpNU9 P=V~/,>SZ! aP2 I]zCsT. 未获兑现支票,退票returned cheque
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}Vp ;i\i+:= 横线支票crossed cheque
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\bB ! S _1R]n1/ 普通横线general crossing
^e)KEkh e6,/i k;q|pQ[ 8 \%*4L' 特别横线special crossing
-3F|)qwK ix6j=5{ >P/.X^G0 V"k*PLt 空白支票blank cheque
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>` 失效支票,过期支票stale cheque
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_6xC4@~h* F0])g xyBWV]Y 普通支票open cheque
.kyp5CD}4 %^kBcId -n+=[M 4h|sbB"t 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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5Ta<$t 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
(TgLCT[@T QS\H[?M$ #J#x,BLI 1T!(M"'Ij 支票换现金||兑现to cash a cheque
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.T#h5[S2x ko2 ?q 清理票款to clear a cheque
zU}Ru&T9 h3[^uYe Lzm9Kh; Xy5#wDRC 保证兑现to certify a cheque
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#k0 dtTQY F-D9nI4{X 填写支票数额to fill up a cheque
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4iH[ 支票上划线to cross a cheque
$pr\"!|z N`,ppj J2W#vFe\ BE>^;` K 开发支票to make out a cheque
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%{Ib (_1(<Jw v P; 签发支票,开立支票to draw a cheque||to issue a cheque
__LR!F]=i AWo\u!j |Y"nZK, 5 6w6=Is 透支支票to overdraw a cheque
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il' 背书支票to endorse a cheque
V7DMn@Ckw lrQNl^K}= /;E{(%U)t -j& A;G 请付票款||清付票款to pay a cheque||to honour a cheque
BRSIg] N_L~oX_ n4Xh}KtH #w]UP#^io 支票退票to dishonour a cheque
(r*"}"ZG -A1@a=q \*yH33B9 c`,'[Q5(O 拒付支票to refuse a cheque
}ZqnsLu[) x_L5NsO: :#nfdvqm =Vie0TV&h 拒付支票to stop payment of a cheque
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R_^>? qzk!'J3*r< 提示要求付款to present for payment
:Eb=jWA H^ds<I<) nz2`YyR -sqd?L.p 见票即付持票人payable to bearer
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& CXiDe)|<E 支付指定人payable to order
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KW$\ GAP,$xAaW L$t.$[~L 已过期||无效out of date||stale
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P(xgIMc H 请给出票人R/D||refer to drawer
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9/ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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MFyi#nq 文字与数字不一致words and figures differ
{zIcEN$ ~ Og-v][ O$ARk+ w,*#z 支票
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0e +Qn&$#4 时间已过account closed
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A ~KYA{^`* 更改处应加盖印章alterations require initials
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3Yf~5csY 时间已过effects not cleared
o&$Of 14`S9SL{V R$x(3eyx LFAefl\ 停止付款payment stopped
~^/BAc eIj2(q9 t>vr3)W Gs/G_E(T 支票毁损cheque mutilated
$}EI3a e$`;z%6y |RH^|2:x9Q /Yj; '\3 汇款||寄钱to remit||to send money
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qN'%q+n 寄票供取款||支票支付to send a cheque for payment
_ 'K6S 6?';ip 4D[(X=FSU G;e)K\[J 寄款人a remitter
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a+B3`6 收款人a remittee
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^I;o0 g*WY kv G[+{[W 国外汇票foreign Bill
fskc'%x bSW~hyI w 7g4IAsoD NftR2 国内汇票inland Bill
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bpa^ # ';b>J Hv*+HUc(: V8G.KA " 跟单汇票documentary bill
$'w>doUlA ^3C%& ,_bG'Hmt :Vrj[i-{ 空头汇票accommodation bill
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@tK v807)JwS 原始汇票original bill
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Ads$9 o;v_vCLO _o-01gu. 改写||换新票据renewed bill
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v~ 36d6KS 7 Bam 4%G5 即期汇票sight bill||bill on demand
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ce{! 17lc5#^L U3p Mv|b …days after date||…days after date…日后付款
#"TL*p mpzm6Ieu t x1(6V&l; 2SYV2 …months after date||…months after date…月后付款
.c@,$z2M R}$A>)%dx "9,+m$nj `o%Ua0x2 见票后…日付款…days after sight||…days sight
\; zix(N[5 Gu%}B@ 4^ 0T:ZWRjH | EFbT> 见票后…月付款…months after sight||…months sight
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w)P%r .*L_*}tno 单张汇票sola of exchange||sole of exchange
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b<f Q46sPMH+_ 远期汇票usance bill||bill at usance
]dHV^! Ok_)C+o 8yCQWDE} WQ1*)h8,9 长期汇票long bill
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3 d+g+{p>? H_7X%TvXb 短期汇票short bill
x2z%J,z@4 k&3'[&$I*, d=:&tOCg2 G 8F43!< 逾期汇票overdue bill
+FYhDB~m fu7J{-<<R lof}isOz =#{i;CC% 宽限日期days of grace
8(0q,7)y ]73BJ T\o!^|8 30$Q5]T 电汇telegraphic transfer (T.T)
O$ ;:5zT LxxFosi8 ;PhX[y^* 1|%C66f^ 邮汇postal order||postal note (Am.)||post office order||money order
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K-2y^Dl "e~"-B7(\Y s~Od(,K 本票promissory note (P/N)
6"U)d7^ kDr0D$iE e025m}%SU *27*&&=)H 押汇负责书||押汇保证书letter of hypothecation
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Kly`V]XE ,-{2ai_ 副保||抵押品||付属担保物collateral security
x'wT%/hp QH_I<Y:n 6s|4'! 7ezf.[{R 担保书trust receipt||letter of indemnity
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vo xYCX}bksh CGkCLd*s] 承兑||认付acceptance
~#jD/ b_T?jCyW naoH685R4 F,-S&d 单张承兑general acceptance
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2;I0 ! %8lF%uu!x 有条件承兑qualified acceptance
fUgI*V 7J@D})si vS|uN(a.P l ,T*b 附条件认付conditional acceptance
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C_ 部分认付partial acceptance
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