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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pvh 会计报表statement of account
!y syb @1^:V-= hsZ}FLStJ F`U
YgN 往来帐目account current
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fgE Mn; Bn?
MlG;aA 现在往来帐||存款额current accout
cu#s}*Ip ~zD*=h2C kV:C=MLI Dh~Z8!* 销货帐account sales
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bdz&"\$X 共同计算帐项joint account
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i{WV(: 'W]oQLD^R SE<hZLd" os~}5QJ 未决帐项outstanding account
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g=u Y{Rf 贷方帐项credit account||creditor account
vhj^R5= j~VHU89 ~s UWXw7~ **L3T3$) 借方帐项debit account||debtor account
?7CHHk ;)gNe:Q 3PU'd^ 2-!n+#Cdf 应付帐||应付未付帐account payable
>HlQ+bl$xw 1l`$. k Yvbk[Rb 6A \Z221E 应收帐||应收未收帐account receivable
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v _z(ydL* _mSQ>BBRl h<ULp&g 新交易||新帐new account
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M#BQe3t# 未决帐||老帐old account
2lm{: tS 0nOp'Ky\k n]+v Eu| zA?]AL(+YW 现金帐cash account
]psx\ZMa ;UB$Uqs6
;%tu; (!9ybH;T 流水帐running account
%/(>>*}Kw| u]%>=N(^2 zu-1|XX wBK%=7 暂记帐||未定帐suspense account
L_4ZxsIv <dA1n:3o N>J"^ GX 61^5QHur 过期帐||延滞帐overdue account||pastdue account
U%,N"]` r=3knCEWK xHMbtY sXaIQhZ 杂项帐户sundry account
u/2!v( \dIQhF%%2 /2\%X`
]< >IzUn: 0F 详细帐单||明细表detail account
0 w#[?. T)NnWEB @^';[P! fQB>0RR2 呆帐bad account
$SmmrM +Eh^j3W 7~V,=WEe eHjn<@ 会计项目title of account
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%4Thb\ T _@47h86Q Q< q&a8~ 会计薄||帐薄account-book
0H-~-z8Y Evn=3Tw S^Z[w|1 a|x1aN0 营业报告书||损益计算表account of budiness||business report
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Vh@ oVLgH B\zL domaD"C 借贷细帐||交验帐account rendered
PmGW\E[ni %;E/{gO %dMP}k/ W5_:Q
@ 明细帐account stated
2y&m8_s-p O,kzU,zOs (,gpR4O[ {5=Iu\e 与…银行开立一户头to open an account with
ByrK|lVM0 9aR-kcvJIJ |@x^5Ab$T ;:a>#{N 与…银行建立交易to keep account with
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\GB =Kv*M@ ^0/FZ)V8 R`wL%I!?f 继续记帐to keep account
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g.3 f;C*J1y 与…有交易to have an account with
S`Jo^!VJ4 Vs-])Q?7J GnlP#; J2$L[d^ 作成会计帐||有往来帐项to make out an account with
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c p9;Oe,Il 清算||清理债务to make up an account
?mJNzHrq; 37hs/=x d;3/Vr$t= W)dQyZ>J 清洁帐目||与…停止交易to close ones account with
)Jx +R;Z OS k+l 3[g%T2&[ qn VxP& 结帐to close an account
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w}1 ZqhCGHy j {w'#x, 清理未付款to ask an account||to demand an account
N02X*NC ,GB~Cmc1<Q 42a.@JbLQ 7~@9=e8G 结清差额to balance the account with
VQ5D?^'0/ R36BvW0X ~C1lbn b *C81DQ 清算to settle an account||to liquidate an account||to square an account
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f O' 审查帐目||监查帐目to audit an account
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nq p5 |.E nRYHp7` >h^CC*&'pw 检查帐目to examine an account
&Kuo|=f \K$9r=!( S]E1+,-* KMO(f!? 转入A的帐户to charge the amount to As account
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\# E+LAE/v@ 以计帐方式付款to pay on account
= GN1l[X fqoI(/RWP ]JQ7x[
!c}?u_Z/ 代理某人||为某人on ones account||on account of one
(twwDI E8_j?X1 :fo.9J CH!>RRF 为自己计算||独立帐目on ones own account
ch|4"&g PtH>I,/ O$F<x, Akar@ wh 由某人收益并负风险on ones account and risk||for ones account and risk
/.54r/FN') i2. +E&3v qH#?, sK ^ ,8~qnLy9 由某人负担for ones account||for account of one
b.h:~ATgN q"Ct=d <>=A6
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t 按某人指示||列入某人帐户by order and for account of one
Un[olp >3{#S: B|\pzWD% Mnj\t3: 列入5月份帐目for May account
]i$<<u 8>U{>]WG <ttrd%VW 0\qLuF[) 编入某中帐项下to pass to the account of||to place to the account of
OvL@@SX | $KSdNFtM)A R,+Pcn$ws T;7=05k<_ 寄出清算书to send in an account||to send in render an account
DC9\Sp? +<l6!r2Z z|KQiLza yf >
rG 支票薄cheque book
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;Z$ 54X=58Q r;>2L' ){-Tt`0(u 支票陈票人cheque drawer
p"%K(NL cSbyVC[r 0m3:!#\
LS"_-4I} 持票人cheque holder
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)A(q\ Eo\pNz#) V-1H(wRu 不记名支票cheque to bearer||bearer cheque
S*aVcyDEP bcM65pt_C v&7yqEm}B "3&bh>#qY 记名支票||认人支票cheque to order
L=7Y~aL= hSl6X3W `_MRf[Z} vkR,Sn 到期支票antedated cheque
`, lnBP3D" 4Nb&(p `\p5!Iq
Q VnjhEEM! 未到期支票postdated cheque
(+(YQ2 b0(bL_, i%FpPni "c9T4=]&t 保付支票certified cheque
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MH0xD n_ 3g 未获兑现支票,退票returned cheque
S17iYjy#8T bZ5cKQ\6 T{CCZ"Fv w\K(kNd( 横线支票crossed cheque
Qhc>,v) r_"=DLx6 U} K]W>Z 8wf[*6VwV 普通横线general crossing
JEL.*[/ vkj Hh. c,yjsxETW e{Y8m Xu 特别横线special crossing
ZZ? KD\S5 { Mv$~T|e7 'kBq@> >)j`Q1Qc\ 空白支票blank cheque
JS!`eO/8 %ij,xN Tlar@lC|u `Eg~;E: 失效支票,过期支票stale cheque
pba`FC4R BO%aCK& [uLpm*7 UhX)?'J 普通支票open cheque
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m 2:jWO_V@ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
&y+)xe:&S "*T4%3dA /cX
%XZg !+)5?o 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
Q/%]%d t%fcp B.#.gB#C =M ."^X 支票换现金||兑现to cash a cheque
4(%LG)a4S 4>NmJrh \LYNrL~?J Kt`/+k)m 清理票款to clear a cheque
laQ{nSVBm :>*0./hG -%ftPfm 9YvK<i&I 保证兑现to certify a cheque
z5g4+y, nc9sfH3 V'8Rz#Gc5 3{{Ew}kZm 填写支票数额to fill up a cheque
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C/13|I jAxrU 支票上划线to cross a cheque
nU,~*Us ') K'Ea y1bo28 VLcwBdo 开发支票to make out a cheque
+GL[uxe" dfMi]rs!< b#W(&b^q FyWrb+_0v 签发支票,开立支票to draw a cheque||to issue a cheque
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$Ned1@%[ 透支支票to overdraw a cheque
>Q2kXwN "V<WC" ay,"MJ2 f>[{1M]n\ 背书支票to endorse a cheque
C#@-uo2 o]aMhSol 30bdcDm, cuh Z_l 请付票款||清付票款to pay a cheque||to honour a cheque
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tY[\D&ZS 9.wZhcqqU 支票退票to dishonour a cheque
MogIQ l}~9xa}:D| ltlnXjRUv vu~7Z;y(<j 拒付支票to refuse a cheque
'DD~xCXE ;{1 ws 59H~qE1Md N=j$~,yG 拒付支票to stop payment of a cheque
H`nd | -Yg?@yt / hYFOZ
N>IkK*v 提示要求付款to present for payment
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\8 见票即付持票人payable to bearer
Q6r7UM ]3d5kf ]Cp`qayct a *qc 支付指定人payable to order
zYEb#*Kar ,|?rt`8)Q &R3#? 1, w|:ev_c| 已过期||无效out of date||stale
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XZf %[OZ;q& X ~:N 1[ FO)`&s"&2 请给出票人R/D||refer to drawer
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q@"qnr _ .xicov r[P+F 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
YXIAVSnr U98e=57N f`-UC_(; +THK
Jn!> 文字与数字不一致words and figures differ
O5ZR{f& lI;ACF^ is`~C +0M0g_sk 支票
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3 时间已过account closed
7w.9PNhy R T/)<RT9 lbC9^~T+ Z<`:xFy( 更改处应加盖印章alterations require initials
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` 时间已过effects not cleared
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3;QKw> 停止付款payment stopped
9/dADJe0b Dq`$3ZeA @j=rSS P9q ZjBS 支票毁损cheque mutilated
QZFH>,d CM;B{*En nTr{D&JS KB8_yo{y 汇款||寄钱to remit||to send money
D/puK t"X^|!hKIF Gq{ );fq >`I%^+z 寄票供取款||支票支付to send a cheque for payment
uVa`2]NV r JwdvY] \12y,fOJ bOD]`*q 寄款人a remitter
!&R|P|7qN} UL`%Xx =L*-2cE6# q:9CFAX0= 收款人a remittee
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3' 国外汇票foreign Bill
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' X08[,P#I S+GW}?! 国内汇票inland Bill
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0iwG m3=Cg$n p']{WLDj2 跟单汇票documentary bill
G' mg-{ 15R:m:T JN3&(t t!o=-k 空头汇票accommodation bill
%XH%.Ps/ S0?e/VWy *.!5327 |l:,EA_v| 原始汇票original bill
,D\}DJ`)C A\|:hzu+ SyIi*dH {VKP&{~O 改写||换新票据renewed bill
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vd ;n.SRy6 Cw h[R 即期汇票sight bill||bill on demand
!r4B1fX T2 /u7<D- p+16*f9,^ CmdPa!4) …days after date||…days after date…日后付款
JY$+<`XM lhB;jE rmPJid[8B~ jm,:jkr …months after date||…months after date…月后付款
:a_MT P7*?E* 8" (j_~; lQG;WVqW 见票后…日付款…days after sight||…days sight
_g6H&no[ L\\'n ) Su*Pd; Xuj=V?5 见票后…月付款…months after sight||…months sight
sq+cF/jo6 s"(F({J UDV6 ##$ qm"AatA 同组票据set of bills
+HoCG;C{ ;Ngu(es6 -P28pVX` p)s*Cw 单张汇票sola of exchange||sole of exchange
rvPmd%nk- u\u6<[>P ,{BF`5bn| a6hDw'8! 远期汇票usance bill||bill at usance
LNM#\fb IQ5'4zQg= tW%!|T5/ 2E@g#:3 长期汇票long bill
%QQJSake| N`+@_.iBX 7$"n.cr
: #fq&yjl#A 短期汇票short bill
v[<;z(7Qk qjf9ZD& \!zM4ppr 3mT6HGSKR 逾期汇票overdue bill
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U T {r_x\VC=p D}nIF7r2N 宽限日期days of grace
53l !$#o j "e]Ui 2xt$w% Z!I#Z2X 电汇telegraphic transfer (T.T)
\{a 64 =|IY[2^ sg4TX?I APq Yf<W 邮汇postal order||postal note (Am.)||post office order||money order
)J1xO^tE iV.j!H7o 7rIEpN>* CB>*(Mu 本票promissory note (P/N)
7?qRz Y#rd'
8 Bu7aeBP =
o_zsDv 押汇负责书||押汇保证书letter of hypothecation
%dq|)r sEcg;LFp 5]Y?NN,GR Wqas1yL_ 副保||抵押品||付属担保物collateral security
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H;:bLk_ #~`d
;MC `tJ"wpCf6 担保书trust receipt||letter of indemnity
H*h4D+Kxv mZ#h p}\. O.$OLK;v "]x#kM 承兑||认付acceptance
2\9OT> )q>q]eHz "T' QbK0 g!!:o(k 单张承兑general acceptance
+lw*/\7 gi<%: [jT [}Y_O*C ! @T&w
nk 有条件承兑qualified acceptance
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_TjRvILC RBV*e9P% 附条件认付conditional acceptance
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1|oE3 部分认付partial acceptance
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