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。
p,
h9D_ 会计报表statement of account
@Pm>sY}d<I N@2dA*T, 0]'7_vDs| b LB:MW\% 往来帐目account current
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u} @:j}Jmg ? E1<!~ r A`V}>Xj 现在往来帐||存款额current accout
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K"hF \9cbI3rGz 销货帐account sales
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!!T y<?kzt 共同计算帐项joint account
|ax3sAg xu>9(,l P60
~V"/P rx'RSo#1O 未决帐项outstanding account
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zkt+7,vI |WQBDB`W 贷方帐项credit account||creditor account
q['Euy FTX=Wyr O(#)m>A #pT"BSz] 借方帐项debit account||debtor account
7TgOK Cw
iKi^m $~~Jw] US+Q~GTA 应付帐||应付未付帐account payable
/@wg>&L] w;;BSJ]+[ (lXGmx8 D|lzGt 应收帐||应收未收帐account receivable
j:^#rFD4? .S!mf ~xbe~$$Q@ b[sx_b 新交易||新帐new account
Y4OPEo 5o yd^{tQi y_'Ub{w p?{Xu4( 未决帐||老帐old account
zbXI% ",p;Sd |+"<wEKI H~oail{EQ 现金帐cash account
szb_*)k S(o#K|)> o906/5M %G3h?3 流水帐running account
; PF`Wj }Q)#[#e 6}Vf\j~ xVf|G_5$ 暂记帐||未定帐suspense account
<vnHz?71c }^4Xv^dW>g QEm|])V `uq8G 过期帐||延滞帐overdue account||pastdue account
8/DS:uM @D)al^]x6 4qN{n#{+] TIx|L 杂项帐户sundry account
)bA;?i _U$<xVnP .0p0_f= :Gv1?M 详细帐单||明细表detail account
K}2Erm%A@y +ylTGSZ
S !ds
"9w 7WZrSC 呆帐bad account
7@#>bE6 jAGTD I 2{M^,=^> &w 4?)# 会计项目title of account
Hh%I0# Okgv!Nt8)A x9NEFtqjm g(nPQOs$u 会计薄||帐薄account-book
TSA,WP\ >@BnV{ d cy*?&~; Q.bXM?V) 营业报告书||损益计算表account of budiness||business report
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W iy6On,UL HPpR. ZjT,pOSyb 借贷细帐||交验帐account rendered
OHv[#xGuV? `{4i)n%e& "B8Q: s|@6S8E 明细帐account stated
909?_v Pnw]Tm}g PEN\-*Pv g6nkZyw 与…银行开立一户头to open an account with
9K/HO!z W"724fwu& xE1 eT
, 5NBV[EP 与…银行建立交易to keep account with
-VZ-<\uH ?xK8# P<oehw'> ,"2s` YC 继续记帐to keep account
z,|r*\dw WJ)z6m] M]<?k]_p %mL-$* 与…有交易to have an account with
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X(!Cfb8+5 xrlmKSPa ~a%Z;Aj 作成会计帐||有往来帐项to make out an account with
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D4Tz!F 清算||清理债务to make up an account
XttqOf jNu9KlN 4f@o mAM 0fc/wfv< 清洁帐目||与…停止交易to close ones account with
c/Qt Ot uB |Ss ygOd69 "~`I::'c 结帐to close an account
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c[n&X pqUCqo!m\ R=.4 清理未付款to ask an account||to demand an account
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1 tJ( / ;V^ 112|C vQ<90ZxqB 结清差额to balance the account with
$4-$pL6" Z:ni$7<. #
G|qD ?P4w]a 清算to settle an account||to liquidate an account||to square an account
CxGx8*<X M@h|bN :!/gk8F|dI rI^zB mrr 审查帐目||监查帐目to audit an account
9Kg21-? A3vUPWdDk OF%B[h&
wg
^sGKN 检查帐目to examine an account
&P.4(1sC m1n.g4Z&* Jwj%_< V I,AC
j 转入A的帐户to charge the amount to As account
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sBu=e7 以计帐方式付款to pay on account
9 Yx]=n :]rJGgK# t^`O{m< :}r. 代理某人||为某人on ones account||on account of one
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-& @)-sTgn GFfq+=se V<D
.sd< 为自己计算||独立帐目on ones own account
cHcmgW\4 1mfs4 o8zy^zN$6 $p#%G#T 由某人收益并负风险on ones account and risk||for ones account and risk
_FXZm50\g{ T(AVlI6 I+Jm>XN :gerQz4R8 由某人负担for ones account||for account of one
qzI&<4 ak->ML O@MGda9_; vy_D
>tp 按某人指示||列入某人帐户by order and for account of one
ET _W- bKj%s@x +zrAG24q XQ%? 列入5月份帐目for May account
n8uv#DsdK 3<k `+,' Na$Is'F&p {g2@6ct 编入某中帐项下to pass to the account of||to place to the account of
0q.Ujm=,z .fN"@l @mE)|.f IP``O!WP 寄出清算书to send in an account||to send in render an account
/EibEd\ uHH/rMV Jg]'+>,J '\Jj8oJQj 支票薄cheque book
@[#$J0qq cC o`~7rE TpmwD{c[\ "Vw m 支票陈票人cheque drawer
?pYKZg/c ?+g`HTY u Dq36p${\W {o!KhF:[ 持票人cheque holder
'xhcuVl CM<]ZG7 YY&l?*M< 4(Ov1a> 不记名支票cheque to bearer||bearer cheque
uC8L\UXk z\0CE]#T Pt@%4 :&-h >w-;Z>3Q@ 记名支票||认人支票cheque to order
Ma'_e=+A V$"ujRp VOc8q-hK O(tX8P
Q5N 到期支票antedated cheque
0O\SU"bP fV v.@HL{ MZTx:EN! R)M_|ca 未到期支票postdated cheque
)I^2k4Cg" is1' s[ |o2sbLp s[K^9wz 保付支票certified cheque
Aub]IO~ [/ !;_b\X <+^6}8- Yk'9U-.mc 未获兑现支票,退票returned cheque
:N<.?%Kf c&X{dJWD jn%!AH .s<*'B7& 横线支票crossed cheque
9Ro6fjjE b+6"#/s %'xb%`t *?z0$Kz<,[ 普通横线general crossing
p}|.ZkyN uGwJK`!~ cFN'bftH4 r6;$1K*0 特别横线special crossing
}R)=S_j JXixYwm )mJf|W!Z# Tx1vL 空白支票blank cheque
-*~CV:2iq- 3)ma\+< 6 V~T@6S WpS1a440 失效支票,过期支票stale cheque
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@b X*g(q0N<S 普通支票open cheque
7_wJpTz 65oWD- !PMU O\y ~
^>417> 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
l{:a1^[>y cO\- 2[B4f7
F,GN[f- 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
< AI;6/ sowd`I~ 9Ew7A(BG_3 O1D6^3w 支票换现金||兑现to cash a cheque
xq%{} B_ja&) !s1 ExSO|g]% >t
G+?Y'{ 清理票款to clear a cheque
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ggy% 2/36dGFH 保证兑现to certify a cheque
w-b' LP g7CXlT0Q6 BPqGJ7@ yMc:n"-[ 填写支票数额to fill up a cheque
G~wF nl% `_5GG3@Ff Z~6[ Z <&pKc6+{ 支票上划线to cross a cheque
`W `0Fwu9 B/J&l H^~.mBP
n K'1~^)* 开发支票to make out a cheque
#.5vC5 ?/M_~e.P ]h!`IX WlV
z,t'if 签发支票,开立支票to draw a cheque||to issue a cheque
3Z>YV]YbeU 2X88: |<`.fOxJP W3&tJ8*3 透支支票to overdraw a cheque
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(+ZwaV@ %8)W0WMe u/Fj'*M 背书支票to endorse a cheque
T7$S_ sk2% 2UP,Tgn.. P20|RvE 请付票款||清付票款to pay a cheque||to honour a cheque
,>LRa 2.Yi(r DF1<JdO+ ]Z4zF"@ 支票退票to dishonour a cheque
{13!vS%5 b!$ }ma;B ~VTs:h mzD^Y<LTd 拒付支票to refuse a cheque
zzZg$9PT[ 9.M{M06; 6'OO-o 59rY[&| 拒付支票to stop payment of a cheque
LH]CUfUrUE ~ eN8|SR Vf-5&S&9 0O2n/`' 提示要求付款to present for payment
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"k 见票即付持票人payable to bearer
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V8z^ 支付指定人payable to order
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FfM nul We`'>'W0 noA-) 已过期||无效out of date||stale
_MYx%Z S|R|]J| ;vO@m!h}U
BIWD/|LQ 请给出票人R/D||refer to drawer
t6u-G+} 6 ,N6jaW @?2n]n6 )teFS% 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
U6WG?$x 02 f9 w V izt^Wi| PM~*|(fA 文字与数字不一致words and figures differ
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%<2z rB]W,8~% 支票
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kl{6]39 时间已过account closed
Hbr^vYs5 kEK[\f VE lL2-.!]R kfpm=dKL 更改处应加盖印章alterations require initials
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DJ:38_ F 时间已过effects not cleared
_'*DT=H'U P06.1 q0|ZoP |(%AM*n 停止付款payment stopped
3}M\c) 5fq.*1f sQ(1/"gb j6X LyeG7 支票毁损cheque mutilated
Qg>L,ZO BD1K H; FrR9{YTA. ~x+Ykq0 汇款||寄钱to remit||to send money
UT-ewXh ~|=rwDBZ8l tMG@K /Hk07:"c 寄票供取款||支票支付to send a cheque for payment
1E^{B8cm }wkaQQh n` #+L~
X El1:?4; 寄款人a remitter
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w23 v|y<_Ya {fElto
z6}Pj>1 收款人a remittee
p[;8 R8{e&nPE T:)% P6/ 9C1b^^Kb 国外汇票foreign Bill
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t2 T"A^[r* %30T{n: 国内汇票inland Bill
9g+UJ\u^ g(aNyn 6o9sR)c
? +QQYPEx+ 跟单汇票documentary bill
WxDb3l~ q1<Fg.-r jXH0BPa, rkP4<E-M 空头汇票accommodation bill
j$%yw4dsj H&u4v2
dRM5urR6, G$S1#F - 原始汇票original bill
v?%0~! T!&jFy*W p( HyRCH s.bT[0Vl 改写||换新票据renewed bill
5@CpP-W# sOjF?bCdO VEr 6uvB 8_+vb#M 即期汇票sight bill||bill on demand
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=05iW …days after date||…days after date…日后付款
Y]M^n&f i)GeX: \kfcv 4*YOFU}l …months after date||…months after date…月后付款
k>$FT` /bu'6/!` //6^+-he ;!^ +N 见票后…日付款…days after sight||…days sight
91U^o8y zuUQ."#i fuQ4rt[i )#)nBM
2\ 见票后…月付款…months after sight||…months sight
1mY+0 (0X,Qwx y @]8Ep 9$:QLE+t 同组票据set of bills
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,( #?L(#a$k Kp$_0 +p8qsT#7 单张汇票sola of exchange||sole of exchange
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*y`t6D &NlS = v&k>0lV,^ 远期汇票usance bill||bill at usance
M-}j9,oR` ]u\ ` cZCGnzy "sz.v<F0:s 长期汇票long bill
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d M@',3 \.K\YAM< 短期汇票short bill
./7&_9|< E1$Hu{ ;,Of\Efc| =) mXCA^ 逾期汇票overdue bill
^#<:<X6 7}2sIf[I e{^:/WcYB a7XXhsZ 宽限日期days of grace
yS1b,cxz +Q@/F~1@6@ 5KL9$J9k xn%
l 电汇telegraphic transfer (T.T)
g;u<[>'I s_S<gR {bAWc. 2N8rM}?90 邮汇postal order||postal note (Am.)||post office order||money order
c n\k`8 t(Q&H!~e
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R[) GInZ53cQ 本票promissory note (P/N)
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7+m UFzM# T% /xti5$! 押汇负责书||押汇保证书letter of hypothecation
wGov|[X m &0(% 3s+<
3p?<iVE 副保||抵押品||付属担保物collateral security
s=\LewF1< Q1O_CC} Gvt;Q,hH E<X{72fb> 担保书trust receipt||letter of indemnity
)[@YHE5g 3*X,{% dy2
_@/T7 }[=xe(4]D 承兑||认付acceptance
uQ)JC7b\ =Do3#Xe2V !I~C\$^U 1sIy*z 单张承兑general acceptance
zkT`] @`J ';;p8bv+ ]O
mb : ei+9G, 有条件承兑qualified acceptance
Xh7~MU~X o+"0. B tdw\Di#m .pB8=_e: 附条件认付conditional acceptance
B"?+5A7 5vUz W|r+J8 n!l./>N 部分认付partial acceptance
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