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。
FU=w(< R; 会计报表statement of account
-v6M< P0`Mdk371 ;3_l@dP" (98Nzgxgx} 往来帐目account current
iH^z:%dP [AV4m
]%Zz \Q 1-.~7yC 现在往来帐||存款额current accout
oK{ V7 i#%aTRKHd6 ~ %B<
`9k0Gd 销货帐account sales
K't]n{$ lO2[JP i-yy/y-N s+:=I
e 共同计算帐项joint account
5>AX*]c |yo\R{&6 (H+'X}1
dMR3)CO 未决帐项outstanding account
?f/n0U4w =IAsH85Q AyMd:5; ktDC/8 贷方帐项credit account||creditor account
_)]CzBRq\6 };'\~g,1 PqM1aoyX tpuYiL 借方帐项debit account||debtor account
')GSAY7 wf1lyS
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` 应付帐||应付未付帐account payable
wgd /(8d \@&_>us DNP13wp@ E c s,$\ 应收帐||应收未收帐account receivable
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& JI vo_7{ '=P7""mN5 Ytgj|@jsp 新交易||新帐new account
UwC=1g U ]~Y<o 7t.!lh5G% b%cF 未决帐||老帐old account
3P;>XGCxZ ^_lzZOhG ?.Pg\ur mS0udHod 现金帐cash account
P'Q+GRpSw S8e{K XkyKBg- fU!<HDh 流水帐running account
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!)kt Ao/ jt< 暂记帐||未定帐suspense account
N]RZbzK_5G W0}B'VS.I /a6Xa&(B ES40?o*]x 过期帐||延滞帐overdue account||pastdue account
;t+ub8 &5:tn=E r;m)n
Ru n9s iX 杂项帐户sundry account
H'HSD,>( ]n-:Yv5 W tY
<Z'xA? t:fFU1x 详细帐单||明细表detail account
U)3DQ6T99 ":_vK}5 Gdg"gi!4
}K3x 呆帐bad account
~/*MY f^VP/rdg wg w(YU @'GGm#< 会计项目title of account
gynh#&r p ]d]QMu T*KMksjxm` @lvyDu6e 会计薄||帐薄account-book
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h y{N-+10z H#ncM~y* ?Ae ven 营业报告书||损益计算表account of budiness||business report
`hb%+-lj+ QcpXn4/* 4^URX>nx8 r\/+Oa' 借贷细帐||交验帐account rendered
[]D@Q+1 k-}b{ 0'IBN} *BR ^U$,e 明细帐account stated
[Jv@J\ AnT3M.>ek f!JS= N?3 +>PX&F 与…银行开立一户头to open an account with
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CBU |iwP:C^\mJ C9t4#"
ghRVso( 与…银行建立交易to keep account with
,{
mCf^ uS^Ipxe\ bcYF\@}; Bi{$@n&?f 继续记帐to keep account
:ijAqfX v\{!THCSh ^f(@gS}? K1T4cUo 与…有交易to have an account with
6AhM=C \P6$mh\T 0vw4?>Jf@ 9th,VnD0 作成会计帐||有往来帐项to make out an account with
y~\oTJb LSRk7'0 $b mLu=9 Cid
;z 清算||清理债务to make up an account
y_?Me] 1Yn
+<I <.? jc% &oX>*6L 清洁帐目||与…停止交易to close ones account with
w.TuoWo> j{Q9{}<e >j QWn@ .*)2SNH 结帐to close an account
9_5ow _/tHD]um @qYp>|AF
c-0#w= 清理未付款to ask an account||to demand an account
G2T|RT$_K y9Us n8 &:`U&06q Qr{E[6 结清差额to balance the account with
3(,?S$> ^\S~?0^m {Sj9%2'M) ]'=)2
.} 清算to settle an account||to liquidate an account||to square an account
9'X7wG FFEfI4&SfS k5kxQhPf
:Nz2z[W$ 审查帐目||监查帐目to audit an account
4.5|2\[ OL^l 3F $[a8$VY^Cm WL"^>[Vq 检查帐目to examine an account
cHk)i lE(a%'36 '?p<lu^^B wLnf@&jQ% 转入A的帐户to charge the amount to As account
1 P!Yxeh _dhgAx-H)h %#xaA'?
[ (bH`x]h# 以计帐方式付款to pay on account
b?lD(fa& z)r=+ - 4J/}]Dr5 7Bd-!$j+ 代理某人||为某人on ones account||on account of one
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%/zbgS` 为自己计算||独立帐目on ones own account
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`av n eEv@}1~ HOJs[mqB% 由某人收益并负风险on ones account and risk||for ones account and risk
Ay0U=#XP ,N]H dR [
QoK5Yw{ aGtf z) 由某人负担for ones account||for account of one
mQ|v26R UMm!B `M (jRm[7H sg3OL/" 按某人指示||列入某人帐户by order and for account of one
VKG&Y_7N _C*fs<# m4hg'<<V |es?;s' 列入5月份帐目for May account
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_ I%j|D#qY:T Pama#6?OPh YSic-6z0Ms 编入某中帐项下to pass to the account of||to place to the account of
'mFqEn gv-xm 3yU.& k sHt].gZ 寄出清算书to send in an account||to send in render an account
2q=AEv/ "8x8UgG W_\5nF vZaZc}AyL 支票薄cheque book
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H8sF 7WkB>cn 7e|s
wJ>4 支票陈票人cheque drawer
;Q OBBF3HG >_-s8t=| emqZztccZ qG?Qc ( 持票人cheque holder
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P Cz\ew B wnEyl[ac r%yvOF\> 不记名支票cheque to bearer||bearer cheque
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Nh|Wz [65`$x- 记名支票||认人支票cheque to order
0ghGBuv1s +./H6! )NXmn95 RI
5yF 到期支票antedated cheque
;=eDO(Ij V3Q+s8OIF "U>JM@0DNm Rg\z<wPBG 未到期支票postdated cheque
.w=/+TA fTS5yb% 4sF"6+%5d A
}G7l?V& 保付支票certified cheque
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T* )t0$qd ] 未获兑现支票,退票returned cheque
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Ch&a/S} 横线支票crossed cheque
9YIM'q>`v 42_`+Vt]d7 [R(`W#W [842&5Pd? 普通横线general crossing
^ =bu(L 5nv#+ap1 " LSa,1{ Q('r<v96 特别横线special crossing
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wg|K| qON|4+~u% ]i&6c 空白支票blank cheque
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P2| b#uL?f 失效支票,过期支票stale cheque
PWaw]*dFmy .0S~872 #|Y5,a,{ [-65PC4aN 普通支票open cheque
W98i[Q9A7 3m]4=
q+H%)kF *xx'@e|<; 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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wz!+ [pC$+NX 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
Q3n,)M[N SN9kFFIPb= M>wYD\oeg 5L+>ewl 支票换现金||兑现to cash a cheque
(Mo*^pVr rXmn7;B}g j`JMeCG=Ee A;;fACF8e 清理票款to clear a cheque
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7? Ed0QQyC@9 Ttu2 skcv '-r).Xk 保证兑现to certify a cheque
mC4zactv !POl;%\ 6*PYFf` oz,np@f)J 填写支票数额to fill up a cheque
<6EeD5{* PXK7b2fE. o1-m1 <ft N+m)/x
=: 支票上划线to cross a cheque
n&{Dq}q 0ZT5bg_M G! ]k#.^A, Pj#<K%Bz 开发支票to make out a cheque
%7"q"A r[ 8>trS=;n j>*R]mr6 :Ux?, 签发支票,开立支票to draw a cheque||to issue a cheque
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0$,*[PH 透支支票to overdraw a cheque
G<At_YS ) brVduB VvvRRP^q *i\Qo 背书支票to endorse a cheque
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i'a?kSy 931bA&SL=/ -9%:ilX~ 请付票款||清付票款to pay a cheque||to honour a cheque
WB?jRYp NE"@Bk
cm X>d"]GD =+/eLKG 支票退票to dishonour a cheque
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->db C\3y {s 19&<|qTz udxFz2>_l$ 拒付支票to refuse a cheque
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3 h XfQ)$J ql<i] Y (*Z)(O*z 拒付支票to stop payment of a cheque
j K!Au bHPYp5UwN QP@%(]f G VLS0XKI) 提示要求付款to present for payment
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K+8{, 3[\iQ*d }B Ky|88~}:C9 见票即付持票人payable to bearer
"JVkVp[5D+ D!Q">6_"z *v;!-F&8> Gn\_+Pj$ 支付指定人payable to order
P<PJ)> m`IC6* pM^9c7@!: -u&6X,Oq\u 已过期||无效out of date||stale
n1qQ+(xC ?Y)vGlWDW< 6BY-^"W5` NS9B[*"Jl 请给出票人R/D||refer to drawer
S\''e`Eb"5 {kp-h2I, VcAue!MN 8yRJD[/S 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
l/BLUl~z aiQ>xen5C5 @En^wN YsG%6&zEq 文字与数字不一致words and figures differ
3b*cU}go BS /G("oZ[ ;6gDV`Twy T:t]"d}} 支票
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y#>,+a#5 时间已过account closed
` BDLW%aL kv8Fko `D>S;[~S7 UQ8M~x5$3% 更改处应加盖印章alterations require initials
0T@ Zb={ ]P#XVDn+; Cnnh7` rJPb 3F |s)Rxq){"V
WF2}-NU" 时间已过effects not cleared
<!L>Exh&r /nyUG^5#{ eKgisY4# cYFiJJLG] 停止付款payment stopped
]NjX?XdX< wkP#Z"A0~ |B.0T
dF GRGzP&}@ 支票毁损cheque mutilated
e@c0WlWa (]b!{kS MA;1;uI, Q&MZN);. 汇款||寄钱to remit||to send money
>^%7@i:@U zEs>b(5u i\1TOP|h ~}F{vm 寄票供取款||支票支付to send a cheque for payment
xG}(5Tt AP
[|Ta M9EfU +cIUGFp} 寄款人a remitter
, 3,gG" 6WV\}d: 9v?N+Rb P9=?zh6G. 收款人a remittee
D<|qaHB= }MRd@ 0-?! ~3WM5 fv aD=a , 国外汇票foreign Bill
ElS 9?Q+ Is]aj-#r lCAIK 5Ycco,x 国内汇票inland Bill
u1t%(_h [E+$?a= MxWy*|J} Nndddk` 跟单汇票documentary bill
kHXL8k#T cU ?0(z7 4$qWiG~ #Xhdn\7 空头汇票accommodation bill
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'cx_F kjEEuEv '6Ay&A3N] >wb'QzF: 原始汇票original bill
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Om[~-31 i-bJS6 ,stN Q
i_>Mg`x 改写||换新票据renewed bill
/3eKN $rz=6h (Q%'N3gk b'J'F;zh> 即期汇票sight bill||bill on demand
D@.tkzU@E H,+I2tEs yyv8gH M7+nW ; e% …days after date||…days after date…日后付款
_cy2z ~vXaqCX qtiz a~u R&
|mdY8 …months after date||…months after date…月后付款
'3TW [!m %6L^ 2
X a["2VY6Eq@ jov:]Bic 见票后…日付款…days after sight||…days sight
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P/' Y|8:;u' >tO`r.5u9 见票后…月付款…months after sight||…months sight
5m?8yT} A;/-u<f c7tfRq
n+ hF@Gn/ 同组票据set of bills
vk*=4}: ta`N8vnf T.Ryy"%F 8wVY0oRnU 单张汇票sola of exchange||sole of exchange
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Gd ) Fx5d:!]:$? 远期汇票usance bill||bill at usance
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{]E+~%Va cgl*t+o& A81ls#is 长期汇票long bill
2zVJ vn7 YyTSyP4 jV?
}9L^; *Ho/ZYj3 短期汇票short bill
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B@` \[gReaI QmLF[\Oo_ OfctoPP _0 逾期汇票overdue bill
"I=\[l8t Ga# :P F0 8zA=;~GHP DyeQJ7p 宽限日期days of grace
?[)}l9 %g1,Nk qduWzxB Si_%Rr&jW 电汇telegraphic transfer (T.T)
x9x E& L=q+|j1> 6
oLwfTy *xON W 邮汇postal order||postal note (Am.)||post office order||money order
<Q?a=4 X{we/'> mp9{m`Jb* AC;V
m: @{ 本票promissory note (P/N)
hQ(qbt{e aX~%5mF tID%}Z v ax{ ;:fW 押汇负责书||押汇保证书letter of hypothecation
qf=1?=l291 M/):e$S br0++}vwL U5-@2YcH 副保||抵押品||付属担保物collateral security
{dL?rQ>5L v.:3"<ur} ~(pmLZ<GW} _R.B[\r@ 担保书trust receipt||letter of indemnity
q^A+<d /v/C<] H|ER
`)T~psT 承兑||认付acceptance
I! > \#K $&<uT ithewup Mz1G5xcl 单张承兑general acceptance
e"'#\tSG ] )F7) H(Q.a=&4!p -jn WZ5. 有条件承兑qualified acceptance
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m Yr w$ 附条件认付conditional acceptance
z
fwS M/q E2L[y 6gT5O]]#o hSK;V<$[Z 部分认付partial acceptance
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