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。
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C6 会计报表statement of account
6} 9A0 xzy9~))o zn M"P|A A >x{\ 往来帐目account current
lU@ni(69d P"- ,^?6 0q/g:"|j Sh"} c2 现在往来帐||存款额current accout
.G^.kg , <'/+E4m Dr;@) !_]WUQvV? 销货帐account sales
5L4~7/kj `+<5QtD Xdjxt?* W2n%D& PE 共同计算帐项joint account
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? K]rI xbIxtZm 未决帐项outstanding account
GE"#.J4z %DiZ&}^Ck Jx'p\* bJ9>,,D 贷方帐项credit account||creditor account
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O45 N?~K9jGx( ><$hFrR! 借方帐项debit account||debtor account
ed&, Y2Tg>_:t u%&zY97/ VDscZt)y8 应付帐||应付未付帐account payable
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pO"V9[p] ?+51 B- 应收帐||应收未收帐account receivable
-FJ5N}R b-ZvEDCR NC0x!tJ#7 aG,N>0k8 新交易||新帐new account
Nn%{Ka HmQuRW _w(SHWh2 iX~V(~v 未决帐||老帐old account
7:;P>sF@ `57ffQR9 514;!Q4K TC ^EyjD 现金帐cash account
Ww@Rewo 3 bGpK9M~ sHKT]^7 DUa`8cE} 流水帐running account
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j"q U2!9Tl9". 暂记帐||未定帐suspense account
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> aA=qel )x#^fN~ 7` GtbIw 过期帐||延滞帐overdue account||pastdue account
)j!22tlL *YYm;J' 8L.Y0_x oT.g@kf=H 杂项帐户sundry account
Z&YW9de@ Hb IRE YG<?|AS/ S_aml 详细帐单||明细表detail account
>OmY t<x0?vfD G[)QGZ}8b f0}+8JW5h 呆帐bad account
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.G9 _=8x?fC:rl 会计项目title of account
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mSEgvu nO2-fW:9] V#=o< ]xbR:CYJ 会计薄||帐薄account-book
,J~kwJ$L }`M[%]MNc Sr/"'w; x-mRPH 营业报告书||损益计算表account of budiness||business report
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! T)qD}hl D?;$:D" MW6d- 借贷细帐||交验帐account rendered
SX$v&L< 5L%A5C&| 2VA\{M s=#3f
3 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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:v1]" 7lqj" o( 与…银行建立交易to keep account with
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<s! bT2 b)nf 继续记帐to keep account
8.ll]3)) %c*azo. wWQv]c
% bO^#RVH 与…有交易to have an account with
VZ5EV'D8! @YHB>rNf(7 d;daYjOm BC =U6>`/ 作成会计帐||有往来帐项to make out an account with
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7aj|-gZ G>qzAgA E9!u|&$S 清算||清理债务to make up an account
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lU`]yL 清洁帐目||与…停止交易to close ones account with
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g A]id*RtY ggR@& \ Kz:g9 结帐to close an account
6hv4D`d;o hz\Fq1 :UGc6 CqDKQQ 清理未付款to ask an account||to demand an account
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&Aw]+ eZ#nZB 结清差额to balance the account with
!/^i\)j>]( 2>Bx/QF@< dh#4/Wa, uO%G,b 清算to settle an account||to liquidate an account||to square an account
9=p^E# d %]S~PKx NHG+l)y: uDJi2,|n 审查帐目||监查帐目to audit an account
fOs"\Y4 8.3888 [XK Ke Z6F>SL 检查帐目to examine an account
5-3`@ (/ 484lB}H TO7%TW{L B:Ec(USe 转入A的帐户to charge the amount to As account
Fsv:SL+5 !VUxy fm C)]O%q u4*7n-( 以计帐方式付款to pay on account
yNMnByg3? phr6@TI 1:%HE*r Ao~ZK[u 代理某人||为某人on ones account||on account of one
PYX]ld.E !g{9]"Z1T |d\rCq > b
37P[Q3 为自己计算||独立帐目on ones own account
&"]Uh d5mhk[p7\J *)+1BYMo GInU7y904 由某人收益并负风险on ones account and risk||for ones account and risk
~=qJSb o7Ms]AblT |y=; #A gU1E6V-Jm 由某人负担for ones account||for account of one
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![A1 SEsc"l8 |_ ZD[v S 按某人指示||列入某人帐户by order and for account of one
D.elE: ^{\gD23 yDh(4w-~gk ~"F83+RDe 列入5月份帐目for May account
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).V&": -{H;w=9 编入某中帐项下to pass to the account of||to place to the account of
ip6$Z3[) Ln/6]CMl U%oh?g ?0k(wiF 寄出清算书to send in an account||to send in render an account
_q*4+x m:|jv|f %%J)@k^vH ? ->:,I=<~ 支票薄cheque book
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v_-S#( 支票陈票人cheque drawer
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w}Eo U(#)[S, GCSR)i| 持票人cheque holder
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py#` 不记名支票cheque to bearer||bearer cheque
7-a[W *=UxX ]0y V/w:^@5+p E#3KWp#M 记名支票||认人支票cheque to order
X"QIH|qx- ~P&Brn"=Rs 0 5eth ];BGJ5^j 到期支票antedated cheque
z.fh4p C? pi8Xg Da_8Q(XFe !O=?n<Ex" 未到期支票postdated cheque
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qMc s|iph~W!L V=yRE 保付支票certified cheque
jwsl"zL ,>" rcd 6u-@_/O5R3 x1:#rb' 未获兑现支票,退票returned cheque
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mn-4j'{ dre@V(\;hQ =%u\x=u| 横线支票crossed cheque
8`bQ,E+2 +$]eA'Bh@ En&bwLu:s gucd]VH 普通横线general crossing
_?UW,5=O !'uLV#YEZ ENu`@S='I3 k2>gnk0 特别横线special crossing
!eb}jL mNcoR^(VN x!\FB.h4!( M6(o J* 空白支票blank cheque
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$@ vCC}IDd OkSJob @8zp(1. 失效支票,过期支票stale cheque
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9`m-W qGndh 普通支票open cheque
|12Cg>;j*n JQVu&S KX*Hev'K ** \B P,]} 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
m9*Lo[EXO iG<rB-" Dd+ f,$ ciKkazx. 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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5n((7@X QusEWq)}< 支票换现金||兑现to cash a cheque
*SkUkqP9z +3VDapfin X1* 6qd+E XOl]s?6H$ 清理票款to clear a cheque
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'a ) 4m++>q .K![<eZ .y7&!a35 保证兑现to certify a cheque
(]'Q!MjGa j7;v'eA`;7 |_l\. YxMOr\B 填写支票数额to fill up a cheque
Peha{]U jE)&`yZ5 0x'-\)v>3 _E5%Px5>L 支票上划线to cross a cheque
.8is!TT G~ZDXQ>5CP ]2n&DJu l ' ]d& 开发支票to make out a cheque
9GnNL I{ 7e&R6j fShf4G_w\ K?')#%Z/{# 签发支票,开立支票to draw a cheque||to issue a cheque
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+Q, 0kv bhXH<= `Rj<qz^7 透支支票to overdraw a cheque
4QWDuLu 02X ~' To" mwFI89J' dN>XZv 背书支票to endorse a cheque
UTQ$sg|7p ie$QKoE L K9vvQz VVuL+i 请付票款||清付票款to pay a cheque||to honour a cheque
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^SCZ 支票退票to dishonour a cheque
LGT\1u Tgp}k%R~ |0(Z)s, dQ^>,( 拒付支票to refuse a cheque
x]%e_ 8?W!U*0aS 9\*xK%T+ ".| 9h 拒付支票to stop payment of a cheque
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]2M P0$ q{ j sS OI5W3A 提示要求付款to present for payment
JGZ,5RTq4- zdn e2 'DF3|A], NTiJEzW} 见票即付持票人payable to bearer
yhEU*\: ;9c3IK@ Z~g~,q kgK7 T 支付指定人payable to order
hC}A%_S }Evy fc#D +8[h& C 0*k@kGy 已过期||无效out of date||stale
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xXZ$#z\Z, 5d|*E_yu 请给出票人R/D||refer to drawer
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>SY\ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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rUhA %xLziF 文字与数字不一致words and figures differ
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支票
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Mim 9C]h( 时间已过account closed
Du$kDCU 9R>A,x( 4'+/R%jk" M6AQ8~z 更改处应加盖印章alterations require initials
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<3HW!7Ad1 时间已过effects not cleared
O:r<es1 \I#lLP \EYhAx`2 xi;SKv;p 停止付款payment stopped
#zrD i 2|EHNy! ~u%9@}Oo> QEUg=*3W= 支票毁损cheque mutilated
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h U@D=.6\B aU4'_%Y@ $g#X9/+< 汇款||寄钱to remit||to send money
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:+]6SC0ql rVQ:7\=Z 寄票供取款||支票支付to send a cheque for payment
g IX"W; k>VP<Zm13 f`WmRx]K 4,H}'@Db} 寄款人a remitter
K+T`'J4 i-sE\m uT]_pKm v .r$]O 收款人a remittee
$6fHY\i#R U@f3V8CPy J>hl&J e"^1- U\ 国外汇票foreign Bill
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^j EF)kYz!@ 6EX:qp^` vU{ZB^+&6o 国内汇票inland Bill
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1%EY!14G+ ?/dz!{JC 跟单汇票documentary bill
/8W}o/,s5 ~Gwn||g78 zKfb .^JID~<?# 空头汇票accommodation bill
T^A:pL1 J|6aa A.WJ#1i}E 3
: mF! 原始汇票original bill
\8Blq5n-O* .V/TVz!b [>"qOFCr#: vNE91 改写||换新票据renewed bill
NTAPx=!1* S'E6# 7qL]_u[^ [&+wW 即期汇票sight bill||bill on demand
@ULr)&9 aN;L5;m#>{ $
P#k|A qx_+mCZ …days after date||…days after date…日后付款
>b{%j8uM C=PBF\RkKu 1/le%}mK
%gw0^^A …months after date||…months after date…月后付款
0JNG\ARC $)7-wCl</ 1L l@
ocE 3$HFHUMQsk 见票后…日付款…days after sight||…days sight
3)Paf`mr ,C=Fgxw( _HGDqjL IK%j+UB 见票后…月付款…months after sight||…months sight
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~D_S /5yWvra 同组票据set of bills
|L`w4; 1Ete;r%5= u:m]-' CH9#<?l 单张汇票sola of exchange||sole of exchange
o"UqI (V e[FhA )*s.AFu]7x @.CPZT 远期汇票usance bill||bill at usance
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'~ CiPD+I '>`bp25> 长期汇票long bill
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=A,G VnIJ$5Y WgxlQXi-B F*I{?NRN1 短期汇票short bill
26\1tOj Np B~~rLo:a Ko -<4wu iY*Xm,# 逾期汇票overdue bill
-{L[Wt{1 *5|\if\ M>T#MDK\( /"/$1F%{ 宽限日期days of grace
=VY[m-q5 0c:CA>F U 2\{(y KgKV(q= 电汇telegraphic transfer (T.T)
DQ'+,bxk=9 $> #PhOC /{qr~7k,oQ 9"<)DS 邮汇postal order||postal note (Am.)||post office order||money order
-M[5K/[ ~yO.R)4v lWOB!l pK$^@~DE 本票promissory note (P/N)
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Txw,B2e)> +o_`k! 押汇负责书||押汇保证书letter of hypothecation
bJ/~UEZw eUBk^C]\ e@X~F6nP Em
_miU 副保||抵押品||付属担保物collateral security
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r*,]=M W O`Z>Oon? 担保书trust receipt||letter of indemnity
>#>YoA@S nre8 F #Q|$&b )EcF[aO 承兑||认付acceptance
fT'A{&h|U R$w=+%F a2YdkdjT ?|8H$1 单张承兑general acceptance
w@oq.K JDMaLo 'l<kY\I!% d5WE^H)E. 有条件承兑qualified acceptance
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rQ42d ,cbP yg 附条件认付conditional acceptance
Kk??} rfCoi>{< ^&Qaf:M 3HfT9 部分认付partial acceptance
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