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。
__lM7LFL 会计报表statement of account
!!qK=V|> CHdX;'`* iMt:9|yF}8 00<cYy 往来帐目account current
Jz?j[ )}''L{k- wJg1Y0nh \K_ET> ! 现在往来帐||存款额current accout
O1rvaOlr =Ee&da^MB +y,T4^{ OGBHos 销货帐account sales
D_?K"E=fw tN[L@t9#cr YSs)HV.8 A]y`7jJ 共同计算帐项joint account
Nw:GCf-L =AsEZ)" _ ,K>I%_!1 NnO~dRx{ 未决帐项outstanding account
u=Fv2 E^Y#&skXp3 +~St !QV% ,4hJT 贷方帐项credit account||creditor account
5VRYO"D: Pih tf4i ~aw.(A?MI +[Dj5~V 借方帐项debit account||debtor account
4)E_0.C I\hh8abAp |o,YCzy|5 TH)"wNa 应付帐||应付未付帐account payable
$JS L-NkE r}Ohkr ?8HHA:GP 4p e'06: 应收帐||应收未收帐account receivable
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GT} ~Xr=4V:a+ H!vax)%-\ jnd[6v=C7- 新交易||新帐new account
8][nmjk0 `id9j D@C-5rmq S(QpM.9* 未决帐||老帐old account
siXr;/n" bAsYv*t%r YX%[ipgB U2$d%8G 现金帐cash account
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;V@WtZv $GYm6x\4 =nz}XH%= 流水帐running account
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9sPR6e 暂记帐||未定帐suspense account
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hA_v UYFwS/ RW} 过期帐||延滞帐overdue account||pastdue account
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Py Gn&-X]Rrl 杂项帐户sundry account
Tfh 2. AoY-\E D@G\7KH@ "~E[)^ANxD 详细帐单||明细表detail account
a-y+@#;2_ yPM3a7-Bm `{,Dy!rL u?>B)PW 呆帐bad account
Ny_lrfh) [ 0MV>"aV h H <J,Wn Nb?w|Ne(T 会计项目title of account
)q0. 0<f ]'5;|xc9$/ b:=TB0Fx?n m#ZO`W 会计薄||帐薄account-book
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?m |M8WyW t(GR)&>.2 营业报告书||损益计算表account of budiness||business report
J~%K_~Li "dsU>3u +${D ktK_e 借贷细帐||交验帐account rendered
?aC'.jH+ 6`!Fv- $=5=NuX sBu=e7 明细帐account stated
9 Yx]=n :]rJGgK# '#LQN<"4 DKfE.p) 与…银行开立一户头to open an account with
*"WDb|PBb ~)qtply " .SJ~`S <F'X<Bau 与…银行建立交易to keep account with
#BJG9DFP4` MepuIh Op"M.]# _8Z_`@0 继续记帐to keep account
'D6T8B4 9m|kgY# 4 T(AVlI6 I+Jm>XN 与…有交易to have an account with
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jw ONx(] 作成会计帐||有往来帐项to make out an account with
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4.aO~-F 6&DX] [G N+LL@[ 3 N7[.I>A 清算||清理债务to make up an account
AgOp.~*Z~V v$(lZa1 Rop'e 8Q a\IP12F? 清洁帐目||与…停止交易to close ones account with
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CSGz3uC2D @o#!EfZyE YFE&r 结帐to close an account
BYTnrPA&Z; ixW@7m &ZghMq~ ^zE wA 清理未付款to ask an account||to demand an account
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Q@S #d =`*O1a 结清差额to balance the account with
qb5#_1qz+^ 1BAgtd$3 +E1I"); &FH2fMLQ 清算to settle an account||to liquidate an account||to square an account
} X^|$ }Ow>dV? 6'kS_Zu{< {GKy'/[ 审查帐目||监查帐目to audit an account
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KZX+ rgSOS-ox D?C)BcN lIUuA 检查帐目to examine an account
&;XAuDw4+i ,ldI2] !(n4|Wd 2pzF5h 转入A的帐户to charge the amount to As account
%VzKqh \A#1y\ok L KCb_9 {fha`i 以计帐方式付款to pay on account
"t({D masT>vM ?lbH02P{v pM{nh00[ 代理某人||为某人on ones account||on account of one
s[K^9wz <V7>?U l "V>R9dO{"! !ALKSiSl 为自己计算||独立帐目on ones own account
4q'B<7{Q H;U)b{ iT;@bp #'-Sh7ycW 由某人收益并负风险on ones account and risk||for ones account and risk
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fQ 6*qL[m.F[o aWwPvd3 由某人负担for ones account||for account of one
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UE<a s0*0 'f 按某人指示||列入某人帐户by order and for account of one
EyI}{6~F P7 ]z '8fk+>M $xOI 1|d 列入5月份帐目for May account
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],ZzI A%Xt|=^_ [97KBoSU 编入某中帐项下to pass to the account of||to place to the account of
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r yMZHUd 寄出清算书to send in an account||to send in render an account
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^!C '=E3[0W 支票薄cheque book
K*IxUz( zOHypazOTq `/"nTB Gy,u^lkk: 支票陈票人cheque drawer
F$Ca;cP" LuR,f"%2 [3W*9j 4D$;KokZ 持票人cheque holder
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atUe hKNY+S})g rZojY}dWJ 不记名支票cheque to bearer||bearer cheque
ZkP{[^6d\ 'q>2t}KG q8Nn%o=5V v!42DA) 记名支票||认人支票cheque to order
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f_g7B2&y \dlph !Y<oN~<%) T*I?9d{k 到期支票antedated cheque
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0G <hn8> <e)o1+[w [ U8$HQ+x 未到期支票postdated cheque
B51kV0 3Wcy)y>2Ap cBYfXI0` :Pq.,s 保付支票certified cheque
3Db3xN 451'>qS {%.Lk'#9 T#!lPH :&h 未获兑现支票,退票returned cheque
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Ch_xyuJ m7=1%6FN3 [4+q+ 横线支票crossed cheque
9B dt (}0A JI|6B zTo8OPr }wwe}E-e 普通横线general crossing
_M,lQ~ `Zz uo16 s?3i)Ymr 2 ?|gnbE: 特别横线special crossing
m-V02's k$Rnj`*^ 6<Hu8$G| ?@R")$ 空白支票blank cheque
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?Qqd "=k4 -Dzsa 失效支票,过期支票stale cheque
99OD=pxQ 0{^H]Y *~z#.63oZ gJ3c; 普通支票open cheque
2GWDEgI1o %G?K@5?j? W9J1=
#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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fP%Fyg^k 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
U!e6FHj7 uCzii o`S oP,9#FC|( GlR~%q-jiQ 支票换现金||兑现to cash a cheque
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)d1q(~ 清理票款to clear a cheque
FfM nul We`'>'W0 8SnS~._9 _MYx%Z 保证兑现to certify a cheque
_zC (J s&*yk p LxJ6M/". &K:' #[3V 填写支票数额to fill up a cheque
mVm4fHEYwU J\W-dI <>4!XPo%J I ftxSaP 支票上划线to cross a cheque
5n:71$6[ -G ?%QG`v K5 vNhA t6u-G+} 开发支票to make out a cheque
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my 签发支票,开立支票to draw a cheque||to issue a cheque
c<qe[iyt/ T$b\Q 9NIy# ZTf_#eS$ 透支支票to overdraw a cheque
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%' z R "E<8w 背书支票to endorse a cheque
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C 0 K3Hf^>m INLf# N 请付票款||清付票款to pay a cheque||to honour a cheque
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Nk1MGV Ysk,w,K I]sqi#h$2W 支票退票to dishonour a cheque
_:,.yRez U6i~A9; \JU ~k5j /"0as_L< 拒付支票to refuse a cheque
Ff/Ig]Lb Pe,;MP\2 z<QIuq w~v<v& 拒付支票to stop payment of a cheque
5!:._TcO cqg=8$ RB ??TdrTS j:?N!*r= 提示要求付款to present for payment
XqFu(Lm8= 7&t~R}&| j7sU0"7^ U(A4v0T 见票即付持票人payable to bearer
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TAd T5{T[YdX< 8on[%Vk /Hk07:"c 支付指定人payable to order
1E^{B8cm (6#M9XL B?TpBd r03I*b 已过期||无效out of date||stale
M5rwoyn v|y<_Ya 1HXlHic z6}Pj>1 请给出票人R/D||refer to drawer
.q0AoM R8{e&nPE T:)% P6/ oYg/*k7EDX 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
45r|1<R o 09x+Tko9;* p9w%kM? ^OjvL6A/p 文字与数字不一致words and figures differ
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? +QQYPEx+ 支票
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q1<Fg.-r 时间已过account closed
jXH0BPa, rkP4<E-M yj]ML:n ylT6h_z1[Y 更改处应加盖印章alterations require initials
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Ft/+H tbRE/L< u,!4vKx ^h"n03VFA HcDyD0;L.
xf[zE Et 时间已过effects not cleared
`L+~&M sOjF?bCdO VEr 6uvB 0\ZaMu # 停止付款payment stopped
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9]ug) dqL-' 支票毁损cheque mutilated
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"eV 汇款||寄钱to remit||to send money
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9^U 寄票供取款||支票支付to send a cheque for payment
4LJ]l:m tru;;.lj8K CL
EpB2_ rO5u~"v] 寄款人a remitter
f<) Ro$ 3^j~~"2,w e!.7no Z={D0` 收款人a remittee
A8#.1uEgNb #:
dR^zr< 8x!+tw7 |R[v@c`pn 国外汇票foreign Bill
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.rjEZ 0~(\lkh*!9 JTSq{NN FLi(#9 国内汇票inland Bill
t5I^1u6 >cBGw'S u-8X$aJ MT;SRAmUr 跟单汇票documentary bill
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k / c4;3>IS 空头汇票accommodation bill
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k<Kw# BUcaj.S P@^z:RS*{ \[@Q}k[ 原始汇票original bill
g5lmUKlQ$0 ?7fQ1/emhO Ib_n'$5#z ?|%\<h@; 改写||换新票据renewed bill
%s~NQ;Y /%N31 [Ihp\!xqI 4iYgs-, 即期汇票sight bill||bill on demand
3bT6W,J4T H1aV}KD d ,h~u{ ^8o_Iz)r, …days after date||…days after date…日后付款
pDLu +}@ gaLEhf^ Verbmeg&n m;;0 Cl …months after date||…months after date…月后付款
*F26}q ;'2`M 3i@ "D 7yq7a[Ra 见票后…日付款…days after sight||…days sight
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*` @XKK 见票后…月付款…months after sight||…months sight
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!M (T>?8K_d b7W=HR (>!]A6^L~ 同组票据set of bills
0)6i~Mg lY +d6Aw}* fg>B I,C AFq 单张汇票sola of exchange||sole of exchange
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7/p J6> 0Y38T)k 远期汇票usance bill||bill at usance
QK``tWLIg7 /ZIJ<#o[ .NzW@| okK/i 长期汇票long bill
q 2_N90u YJ$Vn>6Z t?du+: E1U 4v&P 短期汇票short bill
] dm1Qm %h/#^esi |dB1R% oUKBb&&O 逾期汇票overdue bill
BST7y4R)BS g "K#& s{1Deek= sT[av 宽限日期days of grace
(.@p4q Q- JA SR EL 8N[]RF @~!-a
s7 电汇telegraphic transfer (T.T)
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}v;?l 邮汇postal order||postal note (Am.)||post office order||money order
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O#Zs3k YP$*;l /]MB6E7& 本票promissory note (P/N)
[U3D`V$xD 8XH |T^5 #2lvfR| D_
Bx>G9 押汇负责书||押汇保证书letter of hypothecation
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~L\Ebg C\a:eSgaC ulPrb>i 副保||抵押品||付属担保物collateral security
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(n' <<W.x)#: syC"eH3{ 8[`^(O#\E 担保书trust receipt||letter of indemnity
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^ O{i_?V_ fa+W9 $!l2=^\3 承兑||认付acceptance
/n(bThDH Rbj+P;t& e>vUkP y u7Y'3x,` 单张承兑general acceptance
TOPPa?=vk {YKMQI^O/ PgG |7=' ^ ]6
80h 有条件承兑qualified acceptance
(/x@W` WRcFE< Zs5I?R1e8 |IcxegE 附条件认付conditional acceptance
$R$c1C'oX @DQ"vFj6< l5y#i7 q fD#&: ) 部分认付partial acceptance
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