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&+;w 会计报表statement of account
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;vT ~; 往来帐目account current
|f~@8|MQP+ bM8If" M@ed>. 06$!R/K 现在往来帐||存款额current accout
?\C"YG69T 'smWLz} }*.0N;;C .>Ljnk 销货帐account sales
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>z XGP6L 0j 64hk2a8 共同计算帐项joint account
4`JH&))} r.4LU me[DmiM, nX$XL=6mJ& 未决帐项outstanding account
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Kl 贷方帐项credit account||creditor account
ZPbpp@, EwOV;>@T? TMYd47 X]P:CY 借方帐项debit account||debtor account
W 4F \}A J,Ks0MA ^Z:~91Tv-_ V<Z[ nq 应付帐||应付未付帐account payable
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V}\~ugN)y 应收帐||应收未收帐account receivable
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]Dw]p!@ qUly\b 47 H^YSJ6 新交易||新帐new account
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J(./ jQ:OKh<Y 未决帐||老帐old account
6`f2-f9%iq lsJnI| HD(.BW7 4'0Dr++ 现金帐cash account
;3'.C~ .'Vww J>/w5$h5 D9z|VIw8 流水帐running account
dPhQ :sd> 2Lx3=[ik :_O%/k1\@ w Xsmn1w9 暂记帐||未定帐suspense account
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9/nn)soC3 \EVBwE, V O3x~E 过期帐||延滞帐overdue account||pastdue account
*8LMn ^Vpq$'! ~Q\3pI. | @HOBRRm` 杂项帐户sundry account
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KQ~i<1&j |`cKD > 详细帐单||明细表detail account
^k9kJ+x^S2 t25,0<iW @;'o2 a[ex[TRKe 呆帐bad account
VY3& XHK70: i ariLG [:X -4cXRv] 会计项目title of account
(;q;E\Ejq ~8]NK&J RO.k]x6 d!$Z(W0 会计薄||帐薄account-book
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</G# /AW=5Ck- # 营业报告书||损益计算表account of budiness||business report
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借贷细帐||交验帐account rendered
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~/P&Tub^ + ~>Aj c`o7d)_Ke 明细帐account stated
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[ 与…银行开立一户头to open an account with
@0F3$ .dav8n* bLwAXW2K+ }&[ 与…银行建立交易to keep account with
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7eiV{ tYF 7D;cw\ | 继续记帐to keep account
@WVcY:1t# u4/kR h"/<?3{ LS917ci- 与…有交易to have an account with
c|#8T*`C fyByz=pl #':fkIYe' SF>c\eTtx 作成会计帐||有往来帐项to make out an account with
fIsp;ca[k LRNh@g4ei W;,C_ CL+}|7O( 清算||清理债务to make up an account
vuoQz\ RE/~#k@a 5.MGaU^Z$ Y9&,t\ q 清洁帐目||与…停止交易to close ones account with
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%*L:sTj( P7{gfiB 结帐to close an account
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fO5cA6Z ,.}]ut/Tm 清理未付款to ask an account||to demand an account
R~S;sJ& c w .?:SD N19({0+i2 #g]vc_V 结清差额to balance the account with
;N0~;I ybY]e; v*O uA#P'? ,f[>L|?e 清算to settle an account||to liquidate an account||to square an account
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Q|5 oyYR-4m\ -(~!Jo_*' ,}K7Dg^1 审查帐目||监查帐目to audit an account
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B#?O F;7dt@5; tF{D= ;G 检查帐目to examine an account
k\NMy#]Zt i:OK8Q{VI *1fb}C_ B>0].CK` 转入A的帐户to charge the amount to As account
!'cl"\h Z2'Bk2 L YLiSbLz1 @Bf%s(Uj+ 以计帐方式付款to pay on account
-UOj>{- p(/dBt[3k $h*L=t( A m>cd; 代理某人||为某人on ones account||on account of one
)|DM~%$QM K otrX id2j7|$, {l/-LZ. 为自己计算||独立帐目on ones own account
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TZh0x y"H*%] 8j=}u/T@F br":y>=, 由某人收益并负风险on ones account and risk||for ones account and risk
v33dxZ' 4<lRPsvgc k{Me[B b"#WxgaF 由某人负担for ones account||for account of one
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cqbUL P8*=Ls+-F i03w1pSH, j ~1B|,H 按某人指示||列入某人帐户by order and for account of one
+/)#( j@ C'o64+W^ WYEKf9} q@nP}Pv&5 列入5月份帐目for May account
JU^lyi! ?MgUY)X a{qM2P(S 'VlDh`<W 编入某中帐项下to pass to the account of||to place to the account of
Z(ACc9k6:' +gJ8{u!=k "hzB9*"t XbD4:i% 寄出清算书to send in an account||to send in render an account
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]_VG ,u`YT%&L Pl"Nus 支票薄cheque book
/M3Y~l$ "6us#T I~Zh@d% ;I}kQ!q 支票陈票人cheque drawer
O]1y0BOQ .R./0Ot tx ysQ,)QoiR{ V9dF1Hj 持票人cheque holder
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zY('t!u8 不记名支票cheque to bearer||bearer cheque
LS88.w\=S@ 7lBAxqr2 Qg[/%$x. 4bw4cqY; 记名支票||认人支票cheque to order
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#r 到期支票antedated cheque
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}KT*Xp 未到期支票postdated cheque
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twlk-2yT! 保付支票certified cheque
s8rE$ I$0)Px%z kAC&S!n 5&q8g;XiEM 未获兑现支票,退票returned cheque
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"0cID3A$ R]btAu;Z 横线支票crossed cheque
U}PiY"S< Vy938qX \8 h;K>=h KjE+QUa 普通横线general crossing
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8peDI7[| 特别横线special crossing
7El[ > x"{'&J[hx ~tR~?b T LM-J !44 空白支票blank cheque
qQsku;C?i ?}a;}Q6 qh2ON>e; fmiz,$O4? 失效支票,过期支票stale cheque
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2.;< 普通支票open cheque
!cAyTl(_ D6Goa(!9d H+ 0$tHi [vHv0" 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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$h^Y q"<ac qK Xp8]qH|K NX/;+{ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
TT4./R: L.1_(3NG ( 2n>A D_ l: <?{)N` 支票换现金||兑现to cash a cheque
/`6ZAom9 :SGF45>B@ 0VGPEKRh :xh?eN& 清理票款to clear a cheque
(jFGa2{ v%s`~~u%^ >9(hUH we;G]`@? 保证兑现to certify a cheque
lq> +~zX{ Rx);7j/5 /~Z?27F6@ w[!^;# 填写支票数额to fill up a cheque
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Df L}}y'^( 支票上划线to cross a cheque
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94 rZfN+S,g bD[!/'4eJ 开发支票to make out a cheque
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WhH>9 签发支票,开立支票to draw a cheque||to issue a cheque
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XvWZ 透支支票to overdraw a cheque
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o E2"q3_,, 背书支票to endorse a cheque
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9 >A0JF 8&Oa_{1+Q 请付票款||清付票款to pay a cheque||to honour a cheque
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|@ v|Yh w xZQg'IT 支票退票to dishonour a cheque
5o6>T! GF>'\@Th Yb/i{@AJ F6K4#t+9 拒付支票to refuse a cheque
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CW ??i,Vr@)w \uXcLhXN r4QxoaM 拒付支票to stop payment of a cheque
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8:#rA*Y /,X[k ! 提示要求付款to present for payment
7hi"6, 3nu^l'WQ u6_@.a} B?)@u|0 见票即付持票人payable to bearer
Nof3F/2 N& UY <e&Npo Ojt`^r !V ~,BIf+\XF 支付指定人payable to order
L}FOjrN s7l;\XBy KLL;e/Gf ]Lm9^q14m 已过期||无效out of date||stale
`"@g8PWe 9:!gI|C }>'PT- #~=hn8 请给出票人R/D||refer to drawer
v$7EvFS <TE%Prd}` w1Ec_y { $ KRI'4 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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8. x&`~R>5/ 文字与数字不一致words and figures differ
#."Hh<C cI=r+OGk* {XWZ<OjG p<&Xd}]"^W 支票
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^<:sdv>Y5 时间已过account closed
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lg-H, Hzhceeh_+ X5]TY] I`w4Xrd 更改处应加盖印章alterations require initials
!bD@aVf?5 u1~9{"P* wBInq~K_ oP2fX_v1x .iQT5c
%&Fk4Z}M 时间已过effects not cleared
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=L5GhA~ C'!;J WH$e2[+Y 停止付款payment stopped
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v6s#"u ;),BW g "GQl~ 支票毁损cheque mutilated
p:OPw D+ 4_D@ST% +@Ad1fJi =rd|0K"(r 汇款||寄钱to remit||to send money
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/q@s 寄票供取款||支票支付to send a cheque for payment
IF +i3#$ 20TCG0%x /oL;YIoQX kJ
An4I.l 寄款人a remitter
"0EA;S8$8 <X_!x_
x m,R Dr ;D.h65rr 收款人a remittee
,zQOZ'^ npDIX K?4FT$9G /EMJSr 国外汇票foreign Bill
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xS +y#T?!jQYj o:Zd1"Z 国内汇票inland Bill
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i!4J D\~e&0* MDRe(rF= vU*x2fVb} 跟单汇票documentary bill
C*I(|.i@ q+a.G2S CodSJ, 1P]de'-`j 空头汇票accommodation bill
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y| 原始汇票original bill
'+*-s7o{ 33~qgK1> cE{ =(OQ x3e]d$ 改写||换新票据renewed bill
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5cA8 pl V7+?G ~ ~8rI[/ 即期汇票sight bill||bill on demand
np WEop> uD["{?H }'=h4yI g6sjc,` …days after date||…days after date…日后付款
M;Wha;%E" `BnP[jF \NX Q qUf)j\7"Fn …months after date||…months after date…月后付款
|*,jU;NI VG*'"y*%w mEQ!-p {*/dD` 见票后…日付款…days after sight||…days sight
t]^_l$ >&H~nGP. j5%qv(w c Cxi{a1uo 见票后…月付款…months after sight||…months sight
T+RZ `ycU-m== 5@XV6 }#= Od e 同组票据set of bills
GJ}.\EaAJ -{9Gagy2& zH'2s-.bi =Mhg 单张汇票sola of exchange||sole of exchange
kd;'}x=5yP XLTD;[jO c6b0*!D"} gKL1c{BV 远期汇票usance bill||bill at usance
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<" Dw |3Z ]0D 9N" 长期汇票long bill
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) 短期汇票short bill
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Uj e`sw*m5 JfTfAq] =w<VT% 逾期汇票overdue bill
C(,=[Fi- O}gX{_|6 -3mgza /R%^rz'w 宽限日期days of grace
Yg6If7& j??tmo )!C7bTv 4 93I'cWN 电汇telegraphic transfer (T.T)
Z5>V{o G+yL;G/ /S/aUvN :l~E E!
邮汇postal order||postal note (Am.)||post office order||money order
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^ 本票promissory note (P/N)
e}Q>\t45 =hcPTU-QU BPWnck=% GEtbs+ [ 押汇负责书||押汇保证书letter of hypothecation
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S 副保||抵押品||付属担保物collateral security
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B 担保书trust receipt||letter of indemnity
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QSmJ`Bm q5?L1 承兑||认付acceptance
F;a3 tzNaw %\ %uEtQh[ VV\Xb31J 单张承兑general acceptance
ru(J5+H Q)+Y} !a4cjc( leIy|K>\m 有条件承兑qualified acceptance
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2v5- {,F/KL^u 附条件认付conditional acceptance
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|ddyCg2 SJOmeN}4) ,$BgR2^ 部分认付partial acceptance
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