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。
? nW>'z 会计报表statement of account
:+Ukwno?/ \wA:58 -j ErNYiYLi] TC/c5:)] 往来帐目account current
?p@J7{a %a~/q0o> <r:AJ; *"w hup[ 现在往来帐||存款额current accout
To>,8E+GAb ;9k>;g3m [o#% Eg; ia'z9 销货帐account sales
Ll|_Wd.K, ~I5hV}ZT W#<1504ip r+Ki`HD% 共同计算帐项joint account
`RnWh9 WChP,hw 4`#Q 7v%c. 未决帐项outstanding account
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qM# 贷方帐项credit account||creditor account
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pg z/{X{+Z Os"('@jd> ^-Od*DTL 借方帐项debit account||debtor account
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]j*2PSJG E7A!,A&> 应付帐||应付未付帐account payable
|[>@Kk4 06pvI} ?A3L8^tR k3#'g'>yh 应收帐||应收未收帐account receivable
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{j}M> 新交易||新帐new account
uatUo SL4?E<Jb Q6Gw!!Z5EA NGc~%0n 未决帐||老帐old account
EG>?>K_D )]1hN;Nz O]u'7nO{{ FRd"F$U 现金帐cash account
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PK< 流水帐running account
*1dDs^D#| KG'i#(u[ xR1G +Y%6y]8 暂记帐||未定帐suspense account
F[jE#M=k "bo0O7InOV GI
% &.V d 7N9NeSH 过期帐||延滞帐overdue account||pastdue account
2zTi/&K& $`F9e5}G L80(9Y^xn ?"d$SK"6Z 杂项帐户sundry account
9|+6@6VY! ]Ox5F@ 'X?xn@? C%XO|sP 详细帐单||明细表detail account
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kz_.;3 呆帐bad account
5f-b>=02 ~ nsb MYAt4cHc2 S0,\{j 会计项目title of account
Qz~uD'Rs/ <g[z jV9p _[2@2q0 ]\78(_o.zz 会计薄||帐薄account-book
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qLN\%}69/ 营业报告书||损益计算表account of budiness||business report
-JMn?] qA)OkR'm 2c9?,Le/; 7zM:z, 借贷细帐||交验帐account rendered
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@O 明细帐account stated
$83B10OQ&L EApKN@<" gYKz,$ *DL7p8 与…银行开立一户头to open an account with
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1 m#7(<# 与…银行建立交易to keep account with
[{x}# oRSE >L7s[vKn t^rw@$"} FwCb$yE#M 继续记帐to keep account
[,zq }#XFa# .w2 ID U ZM #O 与…有交易to have an account with
'%Ng lC[J 2QfN.<[- FKa";f" ,?fJ0n:!% 作成会计帐||有往来帐项to make out an account with
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+a1x; LFp "Waiv 清算||清理债务to make up an account
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n&f(5 ($[wCHU`! 清洁帐目||与…停止交易to close ones account with
_fGTTw( x]~TGzS \/A.j|by,> NxT"A)u 结帐to close an account
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_VtQMg|u .HqFdsm ZCiCZ)oc 清理未付款to ask an account||to demand an account
A4K.,bZ ^J!q>KJs @-N` W9 vF$i"^;tJ; 结清差额to balance the account with
N##` v3tJtb^'! c OYDN[k IK~&`n](> 清算to settle an account||to liquidate an account||to square an account
U|(+-R8Z QTV*m>D UM}u(;oo%) U84W(X 审查帐目||监查帐目to audit an account
@ZKf3,J0 I.2J-pu} C0rf ny={OhP- 检查帐目to examine an account
~Bd=]a$mj 39pG-otJ nla6QlFYn* ]I*c:(qwu 转入A的帐户to charge the amount to As account
!3v&+Jrf6 FMfpjuHk 2Xb,
i XR5KJl 以计帐方式付款to pay on account
s='+[*&& I`>U#x* '`];=QY9pg B@,9Cx564 代理某人||为某人on ones account||on account of one
y4V:)@P l6viP}R Mf}M/Fh G=dzP}B'WA 为自己计算||独立帐目on ones own account
FhE{khc# &y[NCAeA }x8!{Y#cF s?SspuV 由某人收益并负风险on ones account and risk||for ones account and risk
I7f ^2 O 4 !$ V5|ANt ,pNx(a 由某人负担for ones account||for account of one
{4"V)9o-1> 'sNZFB# |(7}0]BP0 ^5mc$~1` 按某人指示||列入某人帐户by order and for account of one
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,7bGY 1$ 0p.bmQSH 列入5月份帐目for May account
gk ]QR. g 7oY 1; Onmmcem 4s\spvJ 编入某中帐项下to pass to the account of||to place to the account of
|WS)KR ! Cs $5Of( GQ_KYS{ cHFi(K]|1 寄出清算书to send in an account||to send in render an account
"S#FI en<mm#Ab J[ds.~ $ pwUXM?$R 支票薄cheque book
LQ0/oYmNc #6sz@X fV !Sq<_TO rk=D5E7 支票陈票人cheque drawer
UD I{4+z !,4ag1 5*0zI\ ,'#TdLe 持票人cheque holder
qsj{0 Go CB@7XUR =8^+M1I !(sn9z# 不记名支票cheque to bearer||bearer cheque
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W *4,Q9K_ =KRM`_QShg 记名支票||认人支票cheque to order
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}IB $-4](br| +X?ErQm z*@eQau
A 到期支票antedated cheque
6W1GvM\e %&ejO=r X-pbSq~5 %1z;l. c 未到期支票postdated cheque
,5DJ54B! ;m/e|_4;y uo F.f$%" 0.GFg${v` 保付支票certified cheque
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Od< 4;`z6\u9- rb?7i&- MlO OB 未获兑现支票,退票returned cheque
bQ<qdGa 1 $E(8"l d\z6Ob"t ;\MWxh,K 横线支票crossed cheque
Pz4#>tP 5#Er& 6s 6jE.X X+vKY 普通横线general crossing
U?[ ( 'u,|*o fI.|QD*$b rYUIFPN 特别横线special crossing
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e\ {q>%Sr]9 j#HXuV6 }T5@P {3P3 空白支票blank cheque
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k6*u A U~DbU0O 失效支票,过期支票stale cheque
I{Du/"r# U-|]A\`)I '/Aq2 An2>]\L 普通支票open cheque
{!,K[QwcI T"wg/mT $4bc! qs4jUm 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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HOu v^"\e&XL &raqrY|V 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
tE*BZXBlm 2mLZ4r>WE AD?zBg Zu %m&6'Rpfk 支票换现金||兑现to cash a cheque
~nZcA^b#DQ c*KE3: *s6x Y6{^cZ!= 清理票款to clear a cheque
3%v)!dTa<^ bY_'B5$.^2 _p$/.~Xo9 Okq,p=D6 保证兑现to certify a cheque
)O'LE&kQ| ^PG" +!lDAkW0 96WzgHPWo 填写支票数额to fill up a cheque
.Fb#j+Lq 7# AIX], pcMzLMG< (\\;A? 支票上划线to cross a cheque
Y ^^4n$ Dka,v Ny^ 1#R rr#nBhh8 开发支票to make out a cheque
~${~To8$CW 161P%sGx2 1>(EvY}Y\ U>tR :) 签发支票,开立支票to draw a cheque||to issue a cheque
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pbLh ZP";B^J 9f~qD&~ 透支支票to overdraw a cheque
@*%3+9`yq s|C[{n<_ qbyYNlXqm ^\}MG!l 背书支票to endorse a cheque
e=;A3S vQ rxx ^ ` LqNG &'6/H/J 请付票款||清付票款to pay a cheque||to honour a cheque
x`E<]z*w} ERPg TZT Snr(<u <]Td7-n 支票退票to dishonour a cheque
rLTBBvV ?G `m;S BX_yC=S |[],z 8 拒付支票to refuse a cheque
N~/'EaO /2Izj/Q Sk{skvd; `v-[& 拒付支票to stop payment of a cheque
)kep:-wm j]Gn\QF JrcbJt (xgw';g 提示要求付款to present for payment
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7O1MC 8{ r+#{\~r7T 见票即付持票人payable to bearer
wra0bS)4 W.3b]zcV B*tYp @i#JlZM_ 支付指定人payable to order
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]3CRJU3` )j;^3LiV3 gnJ8tuS 已过期||无效out of date||stale
b8K]>yDAh `W86]ut[ Pd7\Q]of SKC;@? 请给出票人R/D||refer to drawer
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NP;W=A F hs7!S+[.$$ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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.K. ULiRuN0 6 v,i|:;G U:8[%a 文字与数字不一致words and figures differ
VAiJL iC3z5_g*@ "Not /
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支票
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zRna=h! 时间已过account closed
z}E_wg q-! H7o 6f +aGz C8K2F5c5 更改处应加盖印章alterations require initials
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UDEGQ^)Xz| 时间已过effects not cleared
X+!+&RAN* s| p I` vH+g*A0S< ;M?)-dpZ 停止付款payment stopped
:)#;0o5 @HS*%N"* Uxjc&o AJ7w_'u=@ 支票毁损cheque mutilated
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;TL.QN/l \D|IN'!D ! AwMD 汇款||寄钱to remit||to send money
D[+LU( PCl5,]B} CNN9a7 "0HUaU,e 寄票供取款||支票支付to send a cheque for payment
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a4 (fpz",[ os 5$( *$=i1w 寄款人a remitter
7Bj,{9^aJ WJq>%<# u+V*U5v necY/&Ld- 收款人a remittee
`/sNX<mp "'CvB0> vh\i ^ @6UtnX'd 国外汇票foreign Bill
vX:}tir[ M|blg!j; $!O@Z8B /1EAj 国内汇票inland Bill
[|:{qQyD ZxvH1qx8 l\Ozy W_B=}lP@x 跟单汇票documentary bill
D_lRYLA+ XO]^ +'U}p R&cTMd l>\EkUT 空头汇票accommodation bill
t2,II\Kl 1h@qcom9K_ {]>c3=~FQb dWn6-es 原始汇票original bill
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8C{&i5kj\E |jIH gm 改写||换新票据renewed bill
_%Z.Re <);q,|eh2 btg= # u ^(JrOh' 即期汇票sight bill||bill on demand
v_zt$bf{Y ;7\Fx8"s[ H?"M&mF ;VLDXvGd …days after date||…days after date…日后付款
yx8G9SO? WRZpu95v ;^/ruf[t $U[d#:] …months after date||…months after date…月后付款
o"JHB eV"%(<{ =%|`gZ i~Tt\UA> 见票后…日付款…days after sight||…days sight
0$|VkMq( [#GBn0BG) c';~bYZ Ubu&$4a 见票后…月付款…months after sight||…months sight
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TN 同组票据set of bills
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\+M :=Zd)i)3 P8c_GEna 单张汇票sola of exchange||sole of exchange
)>ML7y [j@ek 1te^dh:Vp $tu 远期汇票usance bill||bill at usance
]L~z9) 6Y2,fW8i, CRo'r/G OD'~t,St 长期汇票long bill
U,2OofLM '`upSJ;e vGyQ306 .!~ysy 短期汇票short bill
aX.BaK6I k$v7@|Aw F,_cci`p MNs<yQ9I' 逾期汇票overdue bill
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% W\[E r^"o!,H9q 宽限日期days of grace
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Zsx HZ<#H3_ix m LajiZ Bf 电汇telegraphic transfer (T.T)
^(&2 -v9 (43 >> cW0I/` GYw/KT~$ 邮汇postal order||postal note (Am.)||post office order||money order
KeyKLkg> 87[o^) 8 %enJ[a%Qg ,;6%s>Cvd( 本票promissory note (P/N)
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Mi9 Z] 押汇负责书||押汇保证书letter of hypothecation
K/(LF} Tyb_'|?rW x75;-q 2^s@n3t 副保||抵押品||付属担保物collateral security
NZ`6iK-V_ \nOV2(FAT W{IP}mM kk126?V]_ 担保书trust receipt||letter of indemnity
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i] VFV8ik) Rt%Dps% 承兑||认付acceptance
%|@?)[; [9?]|4 qjfv9sU >ptI!\i} 单张承兑general acceptance
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<fN,U<k 5YZ\@<|rH 3sBWtz 有条件承兑qualified acceptance
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RW>F %P ~l+~MB a[^dK- 附条件认付conditional acceptance
?{Xp'D\z Z[+Qf3j}o6 J!rZskd -NG9?sI\U 部分认付partial acceptance
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