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。
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BBW2 会计报表statement of account
;Q%3WD [$%0[;jtS 4S,/Z{ J. U\", !S~< 往来帐目account current
;i;;{j@$i BjbpRQ, %Wb$qpa fuA8jx 现在往来帐||存款额current accout
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,4V8gp 销货帐account sales
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v jQ\/R~)O dZjh@yGP. 共同计算帐项joint account
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5v-o2 vke]VXU9z 未决帐项outstanding account
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^s l j*J|%~ 贷方帐项credit account||creditor account
lIL{*q( I45\xP4i rlVo}kc7: DYvg ^b 借方帐项debit account||debtor account
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/|C $;%dQ!7* ZE>!]# , 应付帐||应付未付帐account payable
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p Y=N; Bj 应收帐||应收未收帐account receivable
H(Q|qckj 7Ke#sW.HN s_ N]$3'[E M4TFWOC1 新交易||新帐new account
=D~RIt/D K=C).5=U ;P4tqY@ z;EnAy {9 未决帐||老帐old account
.Qeml4(`3 P(BV J_n mh8~w~/[ ewcgg 现金帐cash account
V2?&3Z)W y:+s*x6Vg ~.w Db,* RDu'N 流水帐running account
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#%i-{t+_> r'ydjy 暂记帐||未定帐suspense account
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/y"Y o 过期帐||延滞帐overdue account||pastdue account
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H! O/=i'0Xv /M "E5 KGm"-W 杂项帐户sundry account
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$yx34= xBC:%kG~# 详细帐单||明细表detail account
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呆帐bad account
9GZKT{* E*Q><UU RZ[r XV5 1!E+(Iq 会计项目title of account
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oKjt [T.BK: ]{[VTjC7rY !Ax 7k;T 会计薄||帐薄account-book
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& 营业报告书||损益计算表account of budiness||business report
iM Xl}3 [-sE:O`yt G1"=}Wt` F62arDA 借贷细帐||交验帐account rendered
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Ap+g7 G'z&U?Ng ?~aM<rcZ zSYWNmj& 明细帐account stated
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`T4 与…银行开立一户头to open an account with
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U#d" 0=8.8LnN( d+|8({X]D8 与…银行建立交易to keep account with
e3wFi,/@ T!hU37g h? H3.WAg[` Qko}rd_M 继续记帐to keep account
{cv,Tz[Q> @Ey(0BxNu O4&/g- ~`M GXd"o 与…有交易to have an account with
=ot`V; Q> {nbD5 ? +MQf2|-- F,e_ ` 作成会计帐||有往来帐项to make out an account with
%&^F.JTt\ UG+wRX :dA sf?D4UdIH SF;;4og 清算||清理债务to make up an account
S&V5zB""n #4''Cs 79a{Zwdd9j m\4jiR_o 清洁帐目||与…停止交易to close ones account with
1H@GwQ|<= Ckvm3r\i2 nrA}36 E u:N/aaU= 结帐to close an account
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BhpC q01zN:|-1 QHsS|\u 清理未付款to ask an account||to demand an account
@yB!? x 2u6N';jgZ B\}E v& e9q/[xMi 结清差额to balance the account with
gzP(LfI5 0sq/_S KI$?0O 5\f*xY 清算to settle an account||to liquidate an account||to square an account
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p4#|i }x-~>$:" [ WZ<d^L 9GkG' 审查帐目||监查帐目to audit an account
>lyUr*4PX Qkk~{OuC ZH`6>: r,MgIv(L 检查帐目to examine an account
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aEXF 转入A的帐户to charge the amount to As account
*=S\jek E] t:_v 4\2p8__ & HphE2 h 以计帐方式付款to pay on account
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^ bg_Zf7{ 代理某人||为某人on ones account||on account of one
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U!eh1*b 0tn5>Dsk L|6c lGp 为自己计算||独立帐目on ones own account
Ua V9T:)x *xU^e`P cdP+X'Y4D >}u?{_s *0 由某人收益并负风险on ones account and risk||for ones account and risk
O\]CfzR V>A@Sw \D, 0 XOgX0cRC4 由某人负担for ones account||for account of one
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O zi[bpa17W 按某人指示||列入某人帐户by order and for account of one
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n! ]v94U b IDE@{Dy Qh/yPOSm: 列入5月份帐目for May account
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k%NY,(:( w:'$Uf8] 编入某中帐项下to pass to the account of||to place to the account of
x gaN0! 9Wx q _h@7>+vl~ Zf]d'oW{/ 寄出清算书to send in an account||to send in render an account
\~jt7 Q bMkn(_H)\ 0>Ki([3 %>xW_5;Z 支票薄cheque book
evg i\" A_Sl#e $L:g7?)k 0[PPVr: 支票陈票人cheque drawer
,UWO+B] jc Ie<i; ]4uIb+(S fRaVY`|wK 持票人cheque holder
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sL(F{ 不记名支票cheque to bearer||bearer cheque
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W{&J0 N[aK#o, Ha)w*1&w" 0~Yg={IKhK 记名支票||认人支票cheque to order
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582u6^ GsqrKrbJ HX+'{zm] 到期支票antedated cheque
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x6$ n8zUL1:R "-v9V7KCM N ?V5gi 保付支票certified cheque
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1t8 未获兑现支票,退票returned cheque
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sKW> @f*/V e0. 6G@_!i*2F 横线支票crossed cheque
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^*,eF 普通横线general crossing
_e ~EQ[, O_F<VV*MFQ db.iMBki 8.Y6r 特别横线special crossing
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> 2{+\\.4Evk #Y`U8n2F 3@ay9!Xq 空白支票blank cheque
Z33wA?9 [2)Y0; [" & r\z9! ub,Sj{Mq" 失效支票,过期支票stale cheque
2+"# !^l<jrM iCl,7$[* ]lZ!en 普通支票open cheque
tQ?? nI2 )2bPu[U P}?,*'b ,6a'x~y<r 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
*<Qn)Az P_&2HA,I j24BB}mBB H~||]_
q| 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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ERc\TZ lQ!6n x]y~KbdeB mKxQU0 ` 支票换现金||兑现to cash a cheque
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!^MqK xQaN\):^8 清理票款to clear a cheque
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Q # 保证兑现to certify a cheque
RE*UIh*O 2,NQ(c_c$ sEhdkN}6 g w}t.3} 填写支票数额to fill up a cheque
K-p1v!IC Sfh \4h$H AbLOq@lrK dk{yx(Ty 支票上划线to cross a cheque
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@L Ej6vGC., FeSe^ ^dW 开发支票to make out a cheque
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K~viSgi +s1mm c =<a`G3SY! 签发支票,开立支票to draw a cheque||to issue a cheque
Bv!j.$0d{ aSKI%<?xN in#g (y#8z6\dx 透支支票to overdraw a cheque
u]"oGJj1 HAN#_B1. jk 9K>4W ]hv4EL(zi 背书支票to endorse a cheque
ETjlq]@j cq@8!Eu w] 3Yg/-=U( I&R4.;LW 请付票款||清付票款to pay a cheque||to honour a cheque
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H 支票退票to dishonour a cheque
l_+s$c GaM#a[p p# O%<S@? K~v"%sG{` 拒付支票to refuse a cheque
3xV Qmzj1e$6x (K^9$w]tf y\r8_rBo 拒付支票to stop payment of a cheque
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d cKFzn+ J<u,Y= -~ h"]v+u`!SM 提示要求付款to present for payment
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{y'?, p4HX83y{ Lgvmk m3P%E8<Q# 见票即付持票人payable to bearer
A&F@+X6@ (#LV*&K%IC "fr B5[ q.uIZ 支付指定人payable to order
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yN/sjQC 2/qfK+a 已过期||无效out of date||stale
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F p>|;fS\`@} l|U=(aA]h B.Ic8' 请给出票人R/D||refer to drawer
YNHn# 98\ Q5{i#F7nJm IWuR=I$t O^F%ssF8 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
>vt#,8VAN 2vu"PeU9 VO#]IXaP qmtVk 文字与数字不一致words and figures differ
'hf-)\Ylf UH.M)br {$oZR"MP byyz\>yAVq 支票
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n=L;(jp<j 时间已过account closed
p,$1%/m rsOon2| "4&HxD8_ih 6>SP5|GG 更改处应加盖印章alterations require initials
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QYyF6ht=! 时间已过effects not cleared
Uj1^?d+b @C~TD)K #@3RYx 9%>H}7= 停止付款payment stopped
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支票毁损cheque mutilated
Xe:B* p_!Y:\a5 z,I7 PY& G oT5?*3f 汇款||寄钱to remit||to send money
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S> +mMn1& 寄票供取款||支票支付to send a cheque for payment
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&C =@G#c5H* mQ('X~l 寄款人a remitter
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I_|VU>J q'hMf?_ 4/~8zvz&3 收款人a remittee
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(%+[g k2j:s}RHY 国外汇票foreign Bill
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v}+axu/? 国内汇票inland Bill
rcF;Lp : <@A/`3_O) `P)1RTVx n<"?+bz"< 跟单汇票documentary bill
+}I[l,,xy o3]B/ d3&gHt2 Q`,D#V${D 空头汇票accommodation bill
;]i&AAbj zi:GvTG &!N5}N& 9c=Y+=< 原始汇票original bill
!})/x~~e ^ Gq2"rDM Kbg`ZO* #CW]70H` 改写||换新票据renewed bill
UH%oGp$ykX 9hmCvQgtf Olj]A]v} GWM2l?zOP 即期汇票sight bill||bill on demand
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R>, !jU<(eY 5w@ ;B b+OLmd …days after date||…days after date…日后付款
a_`E'BkgU /21d%T:} B(:Kw;r? PxfeU2^{0 …months after date||…months after date…月后付款
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# 见票后…日付款…days after sight||…days sight
P qagep d wf=#w}f 2^ ^;Q: QTz{ZNi! 见票后…月付款…months after sight||…months sight
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W4$ L`R,4mI.W N>/*)Frt kZU8s'C 同组票据set of bills
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pb0 单张汇票sola of exchange||sole of exchange
@E,{p"{ w_KGn17 c~5#)AXMT }(ay( 远期汇票usance bill||bill at usance
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kl/9M@ 7v?tSob:b {;n?c$r 长期汇票long bill
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a `DG6ollp{ x3PeU_9 短期汇票short bill
DECX18D ?9H7Twi+T ZNOoyWYi5 c*RZbE9k 逾期汇票overdue bill
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RTQJ+ms XhWMvme IH\k_Yf#u 宽限日期days of grace
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Lw41 电汇telegraphic transfer (T.T)
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7 邮汇postal order||postal note (Am.)||post office order||money order
_N/]&|.. ! <Cg;l<$`b a(x[+ El xBgf)'W_Z 本票promissory note (P/N)
'3+S5p8 R3?~+y& o<Y|N lmH!I)5 押汇负责书||押汇保证书letter of hypothecation
ngeX+@ LaN4%[;X1- w2+RX-6Ie M8KfC! 副保||抵押品||付属担保物collateral security
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zVEx R)<Fqa7Tm 担保书trust receipt||letter of indemnity
hZ2PP ^ $ZcmE<7k :6HMb^4 WCR+ZXI?1 承兑||认付acceptance
pM(y?zGt 6b<t|zb {E 6W]Mno oC4rL\d{ 单张承兑general acceptance
ZN1QTb ~Rv U+D 5VG@Q% B2845~\. 有条件承兑qualified acceptance
-F8%U:2a ,x{5,K.yWq ^<y$+HcH Y Nq<%i!> 附条件认付conditional acceptance
PU-~7h+$ q8kt_&Ij []dRDe;# ^+GN8LUs 部分认付partial acceptance
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