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。
8!!iwmH{ 会计报表statement of account
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fho$:S 往来帐目account current
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j_I |K jy4.2 现在往来帐||存款额current accout
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Qcj 销货帐account sales
gEBwn2 uINm>$G,5 HJh9<I ! 54(K6a[ 共同计算帐项joint account
=q4QBAW }_A#O|dxO u>cU*E4/ EXrOP]Kl 未决帐项outstanding account
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a33SY6. `B4Px|3 贷方帐项credit account||creditor account
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借方帐项debit account||debtor account
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YnCWmlC 应付帐||应付未付帐account payable
5nhc|E)C }&o*ZY-1 o3mxtE] IIW6;jS 应收帐||应收未收帐account receivable
}: W6Bo-| ?_NhR OFtAT@=O `T;M=S^y*E 新交易||新帐new account
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.3 B_B~Y8=3` 未决帐||老帐old account
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" 现金帐cash account
N8Mq0Ck{$ j})6O! L. cX64 X Dyx3N5?C 流水帐running account
"I|[m%\ pFu3FUO*; #Moju .-:R mYGR 暂记帐||未定帐suspense account
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65 过期帐||延滞帐overdue account||pastdue account
*d,u)l :S C7]K9 Ve4!MM@ti CVi3nS5Yl 杂项帐户sundry account
@nJ#kd[ GUe&WW:Sqk XG5mfKMt+ Tv;|K's' 详细帐单||明细表detail account
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"= 呆帐bad account
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<lS90J <tEN1i 会计项目title of account
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F1@gYNbI, m|O7@N 会计薄||帐薄account-book
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c6W 营业报告书||损益计算表account of budiness||business report
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2"vq)_ ,qgph^C Y9TaU]7] 借贷细帐||交验帐account rendered
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cmD 明细帐account stated
c}II"P oEE*H2l\ K h}Oiw d#N<t` 与…银行开立一户头to open an account with
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_3 |pv:'']J ,X&lVv# 与…银行建立交易to keep account with
g/b_\__A r* K[, g4WN+y` b!Q|0X.? 继续记帐to keep account
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` eYi 'H<0:bQ=I 与…有交易to have an account with
!"2nL%PW~ *5k" v"NM( G"bItdb SU.T0>w 作成会计帐||有往来帐项to make out an account with
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$:@ (gQ^jmZPG 清算||清理债务to make up an account
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n p4;A[2Ot`: K@P5]}'# XV+s 5C 清洁帐目||与…停止交易to close ones account with
~3Y)o|D3 nz:I\yA oagxTFh8~ +A 6xY 结帐to close an account
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agzp%m 清理未付款to ask an account||to demand an account
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> ID"'`DKxe utxT$1iJn~ w#wlZ1f 清算to settle an account||to liquidate an account||to square an account
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6 #v F HDUtLUd 审查帐目||监查帐目to audit an account
;aKdRhDo !8^:19+ TJ3CXyRq JnCp'` 检查帐目to examine an account
$Scb8< sw{,l"]< AAjsb<P 3!M;Z7qF] 转入A的帐户to charge the amount to As account
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以计帐方式付款to pay on account
sZ #Ck"n _4iTP$7[ lwhAF, '$ Fx2z lM& 代理某人||为某人on ones account||on account of one
hc}dS$=C AK\X{>$a! /w0l7N (SV(L~T_ 为自己计算||独立帐目on ones own account
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\7N R qepsR/0M +v:t 由某人收益并负风险on ones account and risk||for ones account and risk
v]|^.x: 3+_? /}< 6Clxe Lk #9 5.KkF 由某人负担for ones account||for account of one
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mF-y,E 按某人指示||列入某人帐户by order and for account of one
|LA./%U es@_6ol.@ u"r~5 kxt@t# 列入5月份帐目for May account
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8 AVyO5>w 编入某中帐项下to pass to the account of||to place to the account of
mMm_=cfv BsiHVr Qrjo@_+w! So?SBh1C 寄出清算书to send in an account||to send in render an account
h')@NnFP1 $6w[h7 N*w/\| b[,J-/;JNL 支票薄cheque book
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支票陈票人cheque drawer
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.VciSq6 uc9t0]o=h 持票人cheque holder
1P(rgn:8e (3YCe { 3RG*:9 VE5w!of 不记名支票cheque to bearer||bearer cheque
T X.YTU f$$l,wo r4/G&m[V =4cK9ac 记名支票||认人支票cheque to order
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lR[[]Yn f.acH]p 到期支票antedated cheque
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e9/:q"*)/ ~ *RG|4# i:W.,w%8 未到期支票postdated cheque
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x!GHUz*:uz NNSHA'F,.\ . (G9mZFV oLK-~[p 未获兑现支票,退票returned cheque
"&*O7cs$pA nN1\ i356m9j {]1o($.u 横线支票crossed cheque
_<pSCR0 }SYR)eE\ mn;;wp -Yx'qz@ 普通横线general crossing
8&?Kg>M N>##}i 0o~? ]C qYFOHu 特别横线special crossing
6lw)L F#_JcEE ^=:e9i3u ;sd[Q01 空白支票blank cheque
tE3#Uq %+gYZv- #DK@&Gv ,:POo^!/fT 失效支票,过期支票stale cheque
xl [3*K Hhx"47: G"P@AOw wdg,dk9e$ 普通支票open cheque
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07 F]]1>w*/0 " &2Kvsz 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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~I[Z2&I 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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`T 支票换现金||兑现to cash a cheque
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/'~cYV ~q]@Jp @@~OA>^ 清理票款to clear a cheque
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N.6?a x(oL\I_Z ,z<J`n 保证兑现to certify a cheque
LsaE-l |f5WN&c 6S]K@C=r SOE5` 填写支票数额to fill up a cheque
)CgKZ" W^j;"qj eS(hLXE!7 cGF_|1` 支票上划线to cross a cheque
;75m 9yGo MLD1%* &0 |v,%!ps wW2b?b{*Z 开发支票to make out a cheque
XC44]o4jx Jr|"QRC "^M/iv( -Q3jK)1 签发支票,开立支票to draw a cheque||to issue a cheque
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&1nZ%J9 D{'>G@nLQ 透支支票to overdraw a cheque
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W iczJXA+ 请付票款||清付票款to pay a cheque||to honour a cheque
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3 nsf.wHGZ"J Q\H1=8 支票退票to dishonour a cheque
;MSdTHN" +]?/c>M W`^euBr7R> j&6O1 拒付支票to refuse a cheque
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/jfpV 拒付支票to stop payment of a cheque
S"-q*!AhK >.sdLA Si =yT3#A~<G Tt^PiaS! 提示要求付款to present for payment
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QD k[_)5@2 [Eq7!_3 FE'|wf 见票即付持票人payable to bearer
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E5x9J i^<P@ |q ~Qg:_ @@\ u/s,# 支付指定人payable to order
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, Z~X \Z. /R/\>'{E&c 2il)@&^ 已过期||无效out of date||stale
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5yA1<&z _1>Xk_ G`;YB 请给出票人R/D||refer to drawer
, ZisJksk b\Wlpb=QZ $m
hIXA. ?$chO|QY 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
MC'2;, aLo^f=S Q4H(JD1f) s(2/]f$ 文字与数字不一致words and figures differ
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& }q$6^y E%.w6- ,ORwMZtw{H 支票
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R5"5Z?' 时间已过account closed
5YV3pFz$) 6@rebe!&= {M_*hR;lL (GCe D- 更改处应加盖印章alterations require initials
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H{d;,KfX 时间已过effects not cleared
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gbCW 停止付款payment stopped
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pp 支票毁损cheque mutilated
qlU"v)Mx .7K<9K +P (DnrJ.QU}t vVyX[ZZ 汇款||寄钱to remit||to send money
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($rsx b%TLvV 9F i]{-KZC ~lQ<#*wl 寄票供取款||支票支付to send a cheque for payment
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_"H3: v1`*}.# $&ZN%o3 寄款人a remitter
#*tWhXU Vb++K0CK }~O`(mnD}K .l:x! 收款人a remittee
S2\|bs7;J, P 5_l& ?.~hex#M@ z#u<]] 5 国外汇票foreign Bill
9`FPV`/ )Kbz gmLr Oh'C[ RQ*oTsq 国内汇票inland Bill
Ls2g#+ INF}~DN] \\(3gB.Gd {x\lK; 跟单汇票documentary bill
@x[Arx^?} gNaB^IY &57s//PrX YsA., 空头汇票accommodation bill
B(ZK\] lBZhg~{ QT)5-Jy GS qt:<Qs 原始汇票original bill
g&?RQ p->b Vt ;hZ^zL slH3c:j\ 改写||换新票据renewed bill
\ sc's7 =;m;r!,K )Rj,PF-9Z[ nJr:U2d 即期汇票sight bill||bill on demand
/DE`>eJY }HLV'^"k e"^n^_9 w(cl,W/w …days after date||…days after date…日后付款
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"GCm` …months after date||…months after date…月后付款
Xo/0lT \ ~uY); sA:k8aj ) mh,F#"L 见票后…日付款…days after sight||…days sight
hMQh?sF/ -;RW)n^n ]s>y se T(q/$p&q 见票后…月付款…months after sight||…months sight
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(>M@Ukam: 同组票据set of bills
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N 3c[< #]8S =2R0 g2n 单张汇票sola of exchange||sole of exchange
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(q38f[ MgrJ ;?L kx6-8j3gD7 oBI@.&tG} 远期汇票usance bill||bill at usance
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N !d 长期汇票long bill
WP ~]pduT ^w+)A;?W !v?WyGbUg Ojs^-R_ 短期汇票short bill
bX'.hHR $I4:g.gKpG $G D@e0 tJ9-8ZT* 逾期汇票overdue bill
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wpV)y Q^ 宽限日期days of grace
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*W l= 电汇telegraphic transfer (T.T)
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8Hk `71(wf1q[f L)-1( e<x 邮汇postal order||postal note (Am.)||post office order||money order
&eY&6I Uk<2XGj m=Fk j=y{ey7Fd 本票promissory note (P/N)
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[z> Ya-uz7 <)9dTOdd qg9VK'3o 押汇负责书||押汇保证书letter of hypothecation
`2PvE4]%p D!5{CQl _n=,H 3.E3}Jz` 副保||抵押品||付属担保物collateral security
L1u(\zw b1Fd]4H3P [a!*m< >Q% FW 担保书trust receipt||letter of indemnity
la{Iqm{i #-9@*FFL, 5sI9GC K3-Cuku 承兑||认付acceptance
U2HAIV8 ~LSD\+ u7}C):@H 8}>s{u;W 单张承兑general acceptance
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HK !bQqzny$R 6:3F,!J! 有条件承兑qualified acceptance
O#3PUuE%d cd:VFjT e%EE| 3w$Ib}7 附条件认付conditional acceptance
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A"V!8C +~f5dJyk` (8jQdbZU 部分认付partial acceptance
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