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。
o>VVsH 会计报表statement of account
w`5xrqt@ 9yfJVg 87YyDWTn #{\%rWnCm 往来帐目account current
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LEtG|3Dx [W7CXZDd GN2Sn`; 现在往来帐||存款额current accout
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/Arq ~Rr~1I&mR, 9B9(8PVG 销货帐account sales
=y!$/(H 1.6:# % oo2/aF OtNd,U.dE 共同计算帐项joint account
`V04\05 X93!bB =z
/dcC$r r%+V8o 未决帐项outstanding account
J7g8D{4 a8UwhjFO \:UIc*S tw9f%p 贷方帐项credit account||creditor account
NN?`"Fww Sb82}$sO Kuu *&u <Pi|J-Y 借方帐项debit account||debtor account
e\:+uVzz 4v{o {fjdr ] &Rx@&e* 应付帐||应付未付帐account payable
y
s kO #^ A* L bmawi^ XMu9 Uk{| 应收帐||应收未收帐account receivable
SR|`! @pRlxkvV &n8_0|gK @y\XR 新交易||新帐new account
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ElW~48 M# %a(Y3K) 未决帐||老帐old account
v: OR y1+*6| >E{";C) \6 Zr 现金帐cash account
/Y2}a<3&0 )x=1]T>v"' f@|A[>"V %/zbgS` 流水帐running account
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C/\@B 暂记帐||未定帐suspense account
`3WFjU5a A#J`;5!Sc \=ux atw GkTiDm? 过期帐||延滞帐overdue account||pastdue account
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"_J9G OX?\<), 杂项帐户sundry account
?!d&E?9\ 9Hb6nm <(fRn`)PT }o?AP vd 详细帐单||明细表detail account
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P^- Pama#6?OPh jN;@=COi 呆帐bad account
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> Q/(K$6]j 会计项目title of account
QLvHQtzwX PGhY>$q>b iXVe.n i%#+\F.& 会计薄||帐薄account-book
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B6Y Gi?/C&1T WrxP ( u\._Gwsx 营业报告书||损益计算表account of budiness||business report
8"2=U6*C Ybs\ES'?A $j5K8Ad 1Z+8r 借贷细帐||交验帐account rendered
%,}A@H, 7XTkX"zKj `(ue63AZ mGJKvJF
明细帐account stated
r%yvOF\> ZojIR\F^ M3c$=> 'MUv5Th 与…银行开立一户头to open an account with
1{ ~#H<K H8Bs<2 jjw`Dto& 2Mc3|T4)U 与…银行建立交易to keep account with
K/j3a[. k;AD`7(= n22zq6m ~J wb`g. 继续记帐to keep account
Ui_8)z _ -Ta9 pxZk A+ZK4]xb ([T>.s 与…有交易to have an account with
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}G7l?V& Z_};|B} e6R}0w~G 作成会计帐||有往来帐项to make out an account with
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~?4PBq {5U{8b]k =n5zM._S- 清算||清理债务to make up an account
sJ;g$TB 5[k/s}g U\4g#!qj n$xc];j 清洁帐目||与…停止交易to close ones account with
Neq+16*u 591>rh) h)ECf?r< fi-
WZ 结帐to close an account
bH7X'%r [')m|u~FS4 Se:.
4< &S{RGXj_ 清理未付款to ask an account||to demand an account
!;&p"E|b# jaTh^L ,&]S(|2%>t +%zAQeb 结清差额to balance the account with
=x%dNf$e{W dA@]! #I{h\x><? Bn=by{i 清算to settle an account||to liquidate an account||to square an account
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?Y s:>VaGC 审查帐目||监查帐目to audit an account
cv-PRH# |{BIHgMh ocqU=^ta *g:4e3Iy 检查帐目to examine an account
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J`peX0Stl Hu\B"fdS 转入A的帐户to charge the amount to As account
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~bM4[*Q7 (Mo*^pVr b*;Si7- 以计帐方式付款to pay on account
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"Z* 4,bv)Im+ ` 代理某人||为某人on ones account||on account of one
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) 为自己计算||独立帐目on ones own account
9A/\h3HrJ B8nf,dj?X Jv>gwV{ :By?O"LQ 由某人收益并负风险on ones account and risk||for ones account and risk
6_J$UBT 3B1XZm nGpXI\K 8ZM?)#`@{ 由某人负担for ones account||for account of one
`n#H5Oyn )#BMTKA^ c&
r70L, Upc+Ukw 按某人指示||列入某人帐户by order and for account of one
|8&,b`Gfo $yn];0$J <>dT64
R| Sc>,lIM 列入5月份帐目for May account
WzPTFw[ jlkmLcpf HFKfkAl T_i:}ul 编入某中帐项下to pass to the account of||to place to the account of
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zO~8?jDN4| 寄出清算书to send in an account||to send in render an account
d:ARf YNLV9.P6 33o9Yg|J~ \.C+ue 支票薄cheque book
DNOueU $:cE ^8K P?8GV%0$ 8J=?5 支票陈票人cheque drawer
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p0TVj` !g?|
9 持票人cheque holder
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e.Y#lCT$ m`v2: S} 不记名支票cheque to bearer||bearer cheque
NiWa7 /Hr %dRo^E1p DQNnNsP:M- lphFhxJA{ 记名支票||认人支票cheque to order
}E+!91't.^ P<PJ)> m`IC6* us;YV<)d 到期支票antedated cheque
g'pK VGfMN|h D;oe2E{I JIOh#VNU 未到期支票postdated cheque
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J1/?JfF 保付支票certified cheque
X'wE7=29M _9faBrzd R?v>Q` Qi ;lq;X{/ 未获兑现支票,退票returned cheque
ln$&``L l*ayd>`~x j;%-fvd; -mC0+}h 横线支票crossed cheque
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9} @xQgY*f# +~'865 { ~1cnE:x;V 普通横线general crossing
l=]cy-H r^h4z`:L A54N\x, [r3 !\HI7x 特别横线special crossing
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)- ~oI1zNz/ &/mA7Vf>eR 空白支票blank cheque
09dK0H3( wDcj,:h` s<*XNNE7 /rg*p 失效支票,过期支票stale cheque
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aF)1Nm[ L/wD7/ODr 普通支票open cheque
HKF H/eV J+[_Wd #@^t;)| 4/mig0"N. 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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: 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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jF4/ eL^.,H0 zfI>qJ+Nqt eyefW n& 支票换现金||兑现to cash a cheque
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zd kspTp>~ Uh7v@YMC }~#pEX~j* 清理票款to clear a cheque
Sczc5FG _8"O$w eK.e|z| dA@'b5N{" 保证兑现to certify a cheque
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(EK"V'; t0z!DOODZP 填写支票数额to fill up a cheque
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u9'ch 支票上划线to cross a cheque
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)^q )\sc83L 开发支票to make out a cheque
,$;yY)x7U 20vXSYa~ uIcn{RZ_z G:<`moKgL 签发支票,开立支票to draw a cheque||to issue a cheque
7nHF@Y|*" J\d3N7_d U"q/rcA A:aE|v/T& 透支支票to overdraw a cheque
8aO~/i:(. $Z|ffc1 V+Cwzc^j d@ Y}SWTB 背书支票to endorse a cheque
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BDVHol*g _{R=B8Zz\ Vl%^H[] 请付票款||清付票款to pay a cheque||to honour a cheque
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j3&/ 支票退票to dishonour a cheque
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cRIq 5O~HWBX. N` aF{3[ 拒付支票to refuse a cheque
{Z3dF)> ]Tkc-ez {.Z}5K P`#Z9 HM4 拒付支票to stop payment of a cheque
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)t$,e2FY FL(6?8zK `!Ds6 提示要求付款to present for payment
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Q wNQ*t-K w;k):;$ 见票即付持票人payable to bearer
w=LP"bqlI bHg,1y)UC 0KMctPT]p `)GrwfC 支付指定人payable to order
][W_[0v JNkwEZhHyg Lb;zBmwB 3pK*~VK 已过期||无效out of date||stale
LbaK={tR S}$r>[t X@k`3X D[_| *9BC 请给出票人R/D||refer to drawer
SVv;q?jZ \e!vj.PU jeGj<m ,$'])A?
$ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
]Ar\c[" UlAzJO6" Ix(?fO#uNF $aN-Y?U% 文字与数字不一致words and figures differ
1Ab>4UhD OiE;B {"&SJt[%X JJ{9U(`_y6 支票
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ccLq+a| 时间已过account closed
%^1cyk D\[h:8k % ]I ZLJ rS4@1`/R 更改处应加盖印章alterations require initials
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4F!Rb _)]+hUwY +hE(Ra# NPd%M
*+uHQgn( 时间已过effects not cleared
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f z]2]XTmWs 停止付款payment stopped
zN{K5<7o rAs,X %H]lGN) [@Q_(LQ-U 支票毁损cheque mutilated
#]#sGmW/L #% of;mJv G!Um,U/g :=8t"rO=W 汇款||寄钱to remit||to send money
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寄票供取款||支票支付to send a cheque for payment
_UT$,0u_i + +aL4: K-f1{ 0 =xNv\e 寄款人a remitter
- !>}_AH t=u
Qb= AgRjr"hF*e ;b`[&g 收款人a remittee
>[Ye M/q E2L[y 6gT5O]]#o hSK;V<$[Z 国外汇票foreign Bill
mk3_ (`6T&>(4 ,SQZD,3v4 p|Q*5TO 国内汇票inland Bill
f]G>(V=i 7lS#f1E
~}!3G p_UlK8rb 跟单汇票documentary bill
j:}D Bk "dROb}szn {0;3W7 6m VuyI 空头汇票accommodation bill
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#h"]1 M.nvB) i~3u>CT Gcb|W
& 原始汇票original bill
gqR)IVk>% "wlt> SU jS;J:$>^ U,+[5sbo 改写||换新票据renewed bill
3Wwj p nOQa_G]Gz OiAJ[L 4;HJ;0-ps 即期汇票sight bill||bill on demand
TZtjbD>B y$3;$ R^ $2<d<Um~z .<z!3O&L …days after date||…days after date…日后付款
=l.+,|ZH! ->h6j <BSc* 9Q ]uspx[UIc …months after date||…months after date…月后付款
50
A^bbid a6:x"Tv *=fr8 RZe'Kw - 见票后…日付款…days after sight||…days sight
DAwqo.m s;1]tD it>r+% uNn[[LS 见票后…月付款…months after sight||…months sight
`)qVF,Z} _BFOc>0 xAu/ UxD5eJJ 同组票据set of bills
>|6iR%"f# f30Pi1/h=c BC,.^"fA6 +
dBz`WD 单张汇票sola of exchange||sole of exchange
XyMG.r-, $7QoMV 8V Q#(GI2F2# OEPa|rb 远期汇票usance bill||bill at usance
N$xtHtz8" \m=?xb8
f En&5)c+js4 Mc-
)OtmG[ 长期汇票long bill
}n7th w_ {,<[# A:y.s;<L0 2Bk$ lx7 短期汇票short bill
^FZ^6* >a1{397Y} V:/7f*n7 w#N?l!5 逾期汇票overdue bill
(_r EAEo ]I/Vb s /%4_-C pm 9s}Kl($ 宽限日期days of grace
-
}!H3]tr htm{!Z]s0 !GW,\y xyH/e*
a 电汇telegraphic transfer (T.T)
b dJ+@r \<vNVz7.D 0F#>Cm
D qzFQEepso 邮汇postal order||postal note (Am.)||post office order||money order
Omi^>c4G fWF|,A>>b 51#
"3S M
=xQ=j? 本票promissory note (P/N)
24Z]%+b*E tn|,O.t 4yaxl\2 *2}O-e 押汇负责书||押汇保证书letter of hypothecation
ec Oy6@UDY 0W`LVue y[O-pD`
>QHo@Zqj( 副保||抵押品||付属担保物collateral security
M }0eu(_| uhV0J97 Px M!U!t M}DH5H"s 担保书trust receipt||letter of indemnity
0aR,H[r[? <DH*~tLp2 ni G6K
< 承兑||认付acceptance
w:o-klKXY ,jy*1Hjd gM>=%/. iA!7E;o 单张承兑general acceptance
v&g0ta@ Ni*Wz*o /?"8-0d +VEU:1Gt 有条件承兑qualified acceptance
">dq0gD <-UOISyf !C:r b lEPAP|~uw 附条件认付conditional acceptance
j2h[70fWC \g-j9|0 K#K\-TR|$ K:yr-#(P/ 部分认付partial acceptance
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