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。
9p\wTzA 会计报表statement of account
x+*L5$;h U ygw*+ n"<GJ.{ K@j^gF/0B 往来帐目account current
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k& ox\B3U%`p} 8NAWA3^B RqN_vk\ 现在往来帐||存款额current accout
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uRB)g 销货帐account sales
ghJ,s|lH }KaCf,O Gkodk[VuLs sQ>B_Y! 共同计算帐项joint account
iQm.]A ]2xx+P#Y 9OQ0Yc!3 e1 {t0f 未决帐项outstanding account
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mS)|6=Y kh>SrW]B% 贷方帐项credit account||creditor account
1 ~B< WK_y1(v> hk5E=t~& 7i+!^Qj?y 借方帐项debit account||debtor account
m>abK@5na LpiHoavv V$-~%7@>;9 fZw9zqg 应付帐||应付未付帐account payable
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hLhqo [ n0##/ fOK+DT~ 应收帐||应收未收帐account receivable
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Jq kY'<u 6HEqm>Yau 新交易||新帐new account
OZ>)sL )O2Nlk~l& U=&^H!LVY l?o-!M{ 未决帐||老帐old account
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~|r'2V* *gM,x4 Y 现金帐cash account
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$ 流水帐running account
68koQgI[^ c|\ZRBdI bVa+kYE X6LhM 暂记帐||未定帐suspense account
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s 过期帐||延滞帐overdue account||pastdue account
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fpHq?> (B_7\}v|_ L25kh}Q#7 ?Do^stq'4 杂项帐户sundry account
hzT{3YtY2 kf%&d}2to .N~PHyXZR &=F-moDD 详细帐单||明细表detail account
&v5G92 e2]4a3 ,:#,}w_HyO >63)z I 呆帐bad account
F_A%8)N DS#cm3 /9x{^ z-EwXE 会计项目title of account
EJf #f ./'~];& ==QWwPpA 0bMoUy*q 会计薄||帐薄account-book
S~@r h>}ax\h 1R0ffP] U@Z>/ q 营业报告书||损益计算表account of budiness||business report
o! aLZ3#X +h0PR? QGs1zfh* D(y+1^> 借贷细帐||交验帐account rendered
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~CL A/q2g7My ^4c,U9J= 明细帐account stated
XDPL;(? QBy{|sQ` (GCG/8s _fcS>/<a 与…银行开立一户头to open an account with
&&[zT/]P #SKfE ""co6qo#> 9ky7r;? 与…银行建立交易to keep account with
n[!;yO '.?^uM 7;&(} rh@r\H@j 继续记帐to keep account
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x RFw(]o,9cR Pm4e8b "`pNH' 与…有交易to have an account with
|xn#\epy@ Q"40#RFA )2xE z pmD4j8F_ 作成会计帐||有往来帐项to make out an account with
v=!YfAn P0^c?s"I R (G2qi 6?N4l ]l 清算||清理债务to make up an account
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; e@gO >c<pDNt? 清洁帐目||与…停止交易to close ones account with
"e 1wr r'/\HWNP ~W<CE_/]k NmJ`?-Z 结帐to close an account
!xu9+{- i}v9ut]B YutQ ]zYA. F/>*Ifs 清理未付款to ask an account||to demand an account
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53 m kY"KD22a 结清差额to balance the account with
w/W7N gV8"VZg2 HTV ~ ?E ^T:gb]i'Qa 清算to settle an account||to liquidate an account||to square an account
8'A72*dhX afHaB/t{R W^es;5 wJe?t$ac? 审查帐目||监查帐目to audit an account
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]Hl$ 0"78/6XIs ]IZ>2!6r 检查帐目to examine an account
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' 转入A的帐户to charge the amount to As account
b7HffO O iXFP5a>| |Y},V_@d /)EY2Y' 以计帐方式付款to pay on account
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C DVlJ*A Iy';x 代理某人||为某人on ones account||on account of one
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o=]dBp. 为自己计算||独立帐目on ones own account
G,XPT,:% {^}0 G^ S|em[D[Y^ A(8n 由某人收益并负风险on ones account and risk||for ones account and risk
yHeEobvb C3XmK}h 0:=ZkEEeU ,qQG;w,m 由某人负担for ones account||for account of one
$g10vF3 }tG3tz0%fX H={&3poBz "5Uh<X 按某人指示||列入某人帐户by order and for account of one
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`F9Amb 列入5月份帐目for May account
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"w|g~x]c 编入某中帐项下to pass to the account of||to place to the account of
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z}H}Fv \.uc06 QA#3bFZt1n 寄出清算书to send in an account||to send in render an account
(:pq77 S'LZk9E dRi5hC$ l[GOs&D1 支票薄cheque book
Ju2l?RrX (`BSVxJH 5J2=`=FK ORN6vX(1 支票陈票人cheque drawer
1f'Hif*r_X crcA\lJf $wB^R(f@ CZ<~3bEF 持票人cheque holder
}8-\A7T ccFn.($p?, 7nU6k%_ % (1R?s>3o 不记名支票cheque to bearer||bearer cheque
w|[RDaA b )~J>X{hy ao" %WX ?, r~= 记名支票||认人支票cheque to order
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iRm 到期支票antedated cheque
fBn"kr; l_tw<`Ep nl aM H9)m^* 未到期支票postdated cheque
}A=y=+4j <*!i$(gn )d\j I "9EE1];NT 保付支票certified cheque
TjMe?p N,dT3we WEg6Kz [#Lc]$ 未获兑现支票,退票returned cheque
OLGBt j(:I7%3&(* ]uj=:@
`;|5 横线支票crossed cheque
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_K* 普通横线general crossing
=<r8fXWZ X,aYK;q%z 4/ kv3rv 5!YA o\S 特别横线special crossing
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Y 7|\@zQ h ?"#%SKm tM-^<V& 空白支票blank cheque
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( 失效支票,过期支票stale cheque
FLg*R/ XC 7?VE b`yZ|j'ikd KrVcwAcq|1 普通支票open cheque
ih,%i4<}6m 9Zry]$0~R dkgSvi :! Gb[`R
}^dq 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
Pq*s{ Uz cx6sw "mL++>ZSQ 2!&&|Mh} 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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Z c_aZ{S iGB_{F~t4} I;5R2" 3 支票换现金||兑现to cash a cheque
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}$MN|s 清理票款to clear a cheque
+3s%E{ M/x >51< h)~=Dm lo%;aK 保证兑现to certify a cheque
U\/5;Txy( (~zd6C1. '$4O!YI9@ G}5 #l 填写支票数额to fill up a cheque
t8^m`W ]yjl~3 syU9O&< vvUSeG\n#j 支票上划线to cross a cheque
tiN?/ E?(xb B dKl^jsd Dnc(l( 开发支票to make out a cheque
Z/rP"|EuQ l3N I$Zu r{L4]|(utY G-9iowS/A 签发支票,开立支票to draw a cheque||to issue a cheque
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8 UhIDRR jx acg^c G=;k=oX( 透支支票to overdraw a cheque
TO%dw^{_` f+rz|(6vs{ XqM3<~$ 2pdvWWh3l 背书支票to endorse a cheque
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JdZ+Hp3. 请付票款||清付票款to pay a cheque||to honour a cheque
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8{\r$ 099sN"kf 支票退票to dishonour a cheque
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]%Zz \Q R |KD&!~Z oK{ V7 拒付支票to refuse a cheque
i#%aTRKHd6 A(]H{>PMy `9k0Gd K't]n{$ 拒付支票to stop payment of a cheque
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e !mXxAo 提示要求付款to present for payment
eAPXWWAZJ1 )Ud-}* g mo~*C tGB@$UmfU 见票即付持票人payable to bearer
g/13~UM\ 5q"ON)x Ts~L:3oaQ _G1gtu] 支付指定人payable to order
tH'2gl XD"_Iq! #97h6m? u4Em%:Xj 已过期||无效out of date||stale
r,_?F7 BB|?1"neg >vo=]cw 2Pc%fuC 请给出票人R/D||refer to drawer
xeGb?DPu @3kKJ 'mV9 {lj7E %kgkXc~6|x 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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Bl c^C{f 文字与数字不一致words and figures differ
Rb3V^;i imiR/V>N ZoArQ(YFy ?)e37 支票
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-(K9s!C!. 时间已过account closed
=~p>`nV Ie%EH GKcv<G208 h,"4SSL 更改处应加盖印章alterations require initials
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o6//IOZ 时间已过effects not cleared
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kY'T{Sm1^ puT'y 停止付款payment stopped
'}Ri` w|Nz_3tI jbR0%X2 B-l'vVx 支票毁损cheque mutilated
IIyI=WlpG $ [yFsA6 U#U]Pt 9Vf1Xz 汇款||寄钱to remit||to send money
VcoOeAKL Q?X>E3=U fNrgdfo ~jsLqY*(+ 寄票供取款||支票支付to send a cheque for payment
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}f{\Q g(4xC7xK6 KgR<E 寄款人a remitter
'R_g">B. ~}<DG1! uIZWO.OdU ~9j%Hm0ht 收款人a remittee
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\{J 国外汇票foreign Bill
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);s 国内汇票inland Bill
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j F;]%V%F.X 跟单汇票documentary bill
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f~ @9"J|} s-v GI&h`X5,e 空头汇票accommodation bill
J_;o|gqX QqU!Najf Jkek-m pa#IJ 原始汇票original bill
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c"` 改写||换新票据renewed bill
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;S# 即期汇票sight bill||bill on demand
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GP#aya [W7CXZDd ?5{>;#0Z …days after date||…days after date…日后付款
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/Arq ~Rr~1I&mR, 4H/fP]u …months after date||…months after date…月后付款
j}C}:\-fY p }~qf {yExQbN <.? jc% 见票后…日付款…days after sight||…days sight
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w.TuoWo> j{Q9{}<e >j QWn@ 见票后…月付款…months after sight||…months sight
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nFKB 同组票据set of bills
H7DJ~z~J sjV!5Z 5wDg'X]>V b"{'T]"*j 单张汇票sola of exchange||sole of exchange
k1D@fiz (R("H/6xs _+E5T*dk ,JQp'e 远期汇票usance bill||bill at usance
h[@tZ(jrY e(<str> 736Jq^T Ob<
{G" 长期汇票long bill
XY3v_5~/1F Xx>X5Fy #*UN >X %Da1(bBh 短期汇票short bill
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8"b(. P&^;656r 逾期汇票overdue bill
z\%67C B e0ND2oo 5lUF7:A># QvKh,rBFVG 宽限日期days of grace
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UB Su/6Q$0 t 电汇telegraphic transfer (T.T)
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邮汇postal order||postal note (Am.)||post office order||money order
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fZ2$U 2Tp1n8FV 本票promissory note (P/N)
?WqT[MnK naR0@Q"\h 9 %I?).5 _8F`cuyW 押汇负责书||押汇保证书letter of hypothecation
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! 67G?K;)e S]Mw#O| 副保||抵押品||付属担保物collateral security
`n@*{J8 |8l<$J '6cWS'9" L"1}V 担保书trust receipt||letter of indemnity
SVh 7zh 3 09hn &-Gqdnc xg;+<iW 承兑||认付acceptance
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8 keX,d# AicBSqUke '}Z~JYa0 单张承兑general acceptance
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}1;ka v,-HU&/*B g4=pnK8 有条件承兑qualified acceptance
ZQ%'`q\c \F/hMXDlJ r") `Ph@yp }J:U=HJ 附条件认付conditional acceptance
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s,XS K}buH\yco 部分认付partial acceptance
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