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。
iNEE2BPp 会计报表statement of account
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3vRBK?Q.y #]e](j>] |s{[<; 往来帐目account current
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FW,@.CX /]hE?cmj 现在往来帐||存款额current accout
@>Ul0&Mf? tjt#2i8/ A"no!AN &J}w_BFww 销货帐account sales
50Y^##]& \"AzT{l!; _sI\^yZd .h@HAnmE 共同计算帐项joint account
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Q NiO|Aki{ 未决帐项outstanding account
N83g=[ d ~3GEK @g==U{k;t M$+2f.(>k) 贷方帐项credit account||creditor account
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<79 riY[p, )Qixde>]p =3<@{^Eg 借方帐项debit account||debtor account
e=w.7DSE 4xnM7t\ Fc.1)yh. O*y@4AR"S 应付帐||应付未付帐account payable
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|Y'@& 应收帐||应收未收帐account receivable
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-u$c o7WK"E!pF' 新交易||新帐new account
+Rb0:r>kU Sn~|<Vf /;\{zA$uC= 0F|DD8tHR 未决帐||老帐old account
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现金帐cash account
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#Hy fjj ]eD5It\ 流水帐running account
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~R 暂记帐||未定帐suspense account
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S o,;Hb4Eu 2Ed 过期帐||延滞帐overdue account||pastdue account
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oiY&O]} A3=$I&!% 杂项帐户sundry account
FsyM{LT 'AjDB:Mt$ gjnTG:}}}+ 9Di@r!Db 详细帐单||明细表detail account
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~!q !;ipLC;e} M4m90C;dq sHi *\ 呆帐bad account
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]F2_Q @5y ~A}Vd ?E88y KsMC+:`F 会计项目title of account
(aa}0r5 ON~K(O2g( S0uEz;cE 5$C]$o} 会计薄||帐薄account-book
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kP|d WnL Ma|e Z}*{4V`R 营业报告书||损益计算表account of budiness||business report
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-g;cg7O#( 借贷细帐||交验帐account rendered
"2~%-;c /5Zt4&r DD]e0 pa y Ddi+ 明细帐account stated
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2 与…银行开立一户头to open an account with
u:FFZ #^FDFl ; OpN&q+ LAT%k2%Wx 与…银行建立交易to keep account with
j~a"z4 0 861!p%y5 &bO5+[ ZLRAiL 继续记帐to keep account
u{_jweZ Z[{k-_HgAm dY'mY ~Tv I3wv6xZ2 与…有交易to have an account with
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,W] [`eqma |d B`URP Pfv| K;3i 作成会计帐||有往来帐项to make out an account with
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.5 清算||清理债务to make up an account
Zoi\r 7Ib/Cm0d| GvCB3z _FRwaFVJ3 清洁帐目||与…停止交易to close ones account with
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QT |Qe#[Q7 U(jZf{`Mz #cRw0bn: 结帐to close an account
Vif0z*\e{ A"`^Abrm pRAdo=" !7KSNwGu 清理未付款to ask an account||to demand an account
#s-^4znv9 W_ = 6_s_2cr dcGs0b 结清差额to balance the account with
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e!tA l-Q.@hG EMV<PshW= 清算to settle an account||to liquidate an account||to square an account
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GVK 7%E]E,f/# Q--VZqn EPZ^I) 审查帐目||监查帐目to audit an account
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.O;_U 检查帐目to examine an account
H)Zb _>iV XU3v#Du Ev R6^n/ _7O;ED+ 转入A的帐户to charge the amount to As account
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SO(s 以计帐方式付款to pay on account
UA{tmIC\ Kf.G'v46 BDeX5/`U# f~RS[h`: 代理某人||为某人on ones account||on account of one
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T RO([R=.`/ 为自己计算||独立帐目on ones own account
#DN5S#Ic %SwN/rna L+c7.l.yT !F|mCEU 由某人收益并负风险on ones account and risk||for ones account and risk
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_sx: 由某人负担for ones account||for account of one
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C]xYn) g"60{ 按某人指示||列入某人帐户by order and for account of one
UogkQ& B <*g!R! ^k'?e"[gTs ?HP54G<{xz 列入5月份帐目for May account
"71,vUW rc*iL PFqc_!Pm nTJ-1A7EP 编入某中帐项下to pass to the account of||to place to the account of
n9;z= D['z/r6F bN,>,hj _?vh#6F 寄出清算书to send in an account||to send in render an account
J H%^FF2 ^l UV^%f $#cZJ@;] 0g-bApxz*& 支票薄cheque book
,~R`@5+ 1N`1~y C+*qU .HM1c 支票陈票人cheque drawer
uB(16|W>S RG'Ft]l92N OX"^a$ hnQDm$k 持票人cheque holder
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> 不记名支票cheque to bearer||bearer cheque
`]Uu` b jm-J_o;}z6 ; bBz< yqy5i{Y 记名支票||认人支票cheque to order
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aRlk-# |Ef\B]Ns 到期支票antedated cheque
x>>#<hOz[ -8L22t h>'9-j6B v^Eg ,&( 未到期支票postdated cheque
*wgHa6?+7 02Ftn&bi >-2eZ(n)" tQSj[Yl 保付支票certified cheque
F{#m~4O Q*S|SH-cZ0 DFgr,~ ")/TbTVu 未获兑现支票,退票returned cheque
E+Jh4$x{ -BY'E$]4 bv.DW,l%' E8TJ*ZU 横线支票crossed cheque
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GM.2bA(y U({20 T;cyU9 ]!u12^A{ 特别横线special crossing
?4X8l@fR +N161vo7 .k{omr&Dy5 uCA!L)$ 空白支票blank cheque
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l}IDF 失效支票,过期支票stale cheque
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N%RB$G ep"YGx[V w#?@ulr]d .U8Se+; 普通支票open cheque
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nI1DLVt -{Lc?= 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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q6z$c)K 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
<Tq&Va_w J 4$^Hr 3pxm0| V:M$-6jv 支票换现金||兑现to cash a cheque
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{x{/{{wzv 清理票款to clear a cheque
dg%Orvuz ,/.U'{ 9m2_zfO[w cz8%p;F: 保证兑现to certify a cheque
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n e*O-LI2O 9aLS%-x!+ 填写支票数额to fill up a cheque
RU>Hr5ebo L lP >U~B"'!xV #A8d@]Ps 支票上划线to cross a cheque
^!]Hm&.a FHNK%Ko :Zy7h7P,lT cD-.thHO 开发支票to make out a cheque
RP]hW{:U Zk+J= Cwq} ILt95l [\o+I:,}wi 签发支票,开立支票to draw a cheque||to issue a cheque
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ec 2#4_/5(j* 55vpnRM ?Gq'r2V 透支支票to overdraw a cheque
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^<} 背书支票to endorse a cheque
M\wIpRD, <!.'"*2 m1 78S3 Sd;/yC 8 请付票款||清付票款to pay a cheque||to honour a cheque
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$] Si<9Oh 7s%DM6li 6 (7RxCo=X 支票退票to dishonour a cheque
!F0MLvdX7^ %?^T^P zr9o rs01@ 拒付支票to refuse a cheque
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9Vx2VjK2' [@ ]f@Wd DXlP(={* 拒付支票to stop payment of a cheque
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iL _W 41;OY T>(nc" ( 提示要求付款to present for payment
xq:.|{HUk Hz$l)g}U !dfc1 UjB iw<#V&([J 见票即付持票人payable to bearer
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_i d -k{n"9a9? 支付指定人payable to order
C+-GE9= 96a A2s1 :ho)3kB q/xMM`{ 已过期||无效out of date||stale
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3] R}F0_. ` bd 请给出票人R/D||refer to drawer
-ea>}S bkkhx,Oi[G ZCi~4&Z# Y)Y`9u<? 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
P"0S94o:5J '1A S66k O"4Q=~Y <,d .`0:y 文字与数字不一致words and figures differ
BP2-LG&\ SU OuayE c[]_gUp8 #q1Qa_LXc 支票
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}f)$+mi 时间已过account closed
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")D= 更改处应加盖印章alterations require initials
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t4pc2b 时间已过effects not cleared
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SCE5|3j L+Yn}"gIs 停止付款payment stopped
y0>asl Mk"+*G FR9qW$B ;T~]|#T\6 支票毁损cheque mutilated
)%x oN< kA?a} |n=m{JX \m '/U[ ui0{ 汇款||寄钱to remit||to send money
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r(iT&uz 寄票供取款||支票支付to send a cheque for payment
!Uz{dFJf; | 2BIAm] PHl{pE* b{<qt}) 寄款人a remitter
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xPa #pP4\n-~hU D'Tb= o9ZHa 收款人a remittee
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~M7=k 5G=<2; 国外汇票foreign Bill
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4s nL(( 国内汇票inland Bill
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4Nb,)M 跟单汇票documentary bill
sm5\> L3V $X8(OS5d' p3ox%4 exw~SvT3 空头汇票accommodation bill
[G2@[CtY1 nf&PDv1 E8g Xa-hv nmZz`P9g 原始汇票original bill
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>(mp$#+w ~$n4Yuu2[ >Jh*S`e 改写||换新票据renewed bill
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i,`SN 即期汇票sight bill||bill on demand
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qpNm …days after date||…days after date…日后付款
OE' ?3S FY_.Vp T<(1)N1H` }a?PBo` …months after date||…months after date…月后付款
BrF/-F VuA7rIF$66 MuXp*s3[ mM&Sq;JJ; 见票后…日付款…days after sight||…days sight
|/<,71Ae 0/K?'&$yvb <knf^D<" MB.\G.bV 见票后…月付款…months after sight||…months sight
s}Phw2`1U Y~\71QE> f%vJmpg xi['knUi2- 同组票据set of bills
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X[/>{rK d: D`rpcC m>yb}+ 单张汇票sola of exchange||sole of exchange
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E AsFn%8_I p}q27<O*/ 远期汇票usance bill||bill at usance
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SdpC 7P1G^) 长期汇票long bill
3ARvSz@5 6v8HR}iK J{>9ctN =k.:XblEe[ 短期汇票short bill
DUH\/<^g tGt/=~n9 9/A$
3#wF _)|_KQQu 逾期汇票overdue bill
ycYT1Sg8 s18o,Zs' \H<gKZquR WP7RX|7 宽限日期days of grace
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L Ooq V{!fag 电汇telegraphic transfer (T.T)
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?%RAX CK 邮汇postal order||postal note (Am.)||post office order||money order
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<C 本票promissory note (P/N)
758`lfz=_ K:!){a[ -CV_yySc W,sU5sjA 押汇负责书||押汇保证书letter of hypothecation
/|7@rH([{ BR&T,x/d ^RL#(O JFAmND;+ 副保||抵押品||付属担保物collateral security
? :StFlie \YUl$d0 gut[q 5ggmS<= 担保书trust receipt||letter of indemnity
Q`?+w+y7 Z_b^K^4 /zt9;^e DlC\sm 承兑||认付acceptance
&[u>^VO8 nP]tc #Z;6f{yWf $~>3bik@ 单张承兑general acceptance
|gXtP- E`E$ }iLs s|40v@M kg,t[Jl 有条件承兑qualified acceptance
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CI Om%HrT 附条件认付conditional acceptance
sb1Zm*m6 By3y.}'Ub9 P:~Xaz\F T6/d[SH> 部分认付partial acceptance
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