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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e1@o\] 会计报表statement of account
#8i DM5:EQ l|
j }&F|u0@b gwm!Pw j 往来帐目account current
ot($aY,t `zwXfY,% _<qe= hie! d)1 d0ES 现在往来帐||存款额current accout
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9PYZxy TkBHlTa"= 销货帐account sales
UQc!"D 8BE] A_X tp*.'p-SI O`K2mt\% 共同计算帐项joint account
2RG6m=Y8y XXPn)kmWR \|&KD Ra)wlIx 未决帐项outstanding account
VddHK JlR$"GU ``4e&
Swa0TiT( 贷方帐项credit account||creditor account
& %A&&XT9 0$JH5RC 4a}[&zm(5 G%iTL"6 借方帐项debit account||debtor account
& 6'Rc#\P ORuC(" *,& 2?E8 %
bfe_k( 应付帐||应付未付帐account payable
Znr@-=xZO* 4Hy/K^Ci aKjP{Z0k$ ttOk6- 应收帐||应收未收帐account receivable
]-8WM5\qJM }`cf3'rdk ja^_Lh9 o1`\*]A7J 新交易||新帐new account
xt_:R~/[ Ps!umV ZtyDip'x E75/EQ5p]p 未决帐||老帐old account
bTU[E vjjVZ qv& Bai[ ]Hp>~Zvbb 现金帐cash account
IjGPiC m/z,MT74*J sSd/\Ap L!>nl4O>` 流水帐running account
m g,1*B' U0gZf5;* F~q(@.b Ve2{;`t 暂记帐||未定帐suspense account
vJL Gy] Kci. ,I GLgf%A`5/_
C];P yQS 过期帐||延滞帐overdue account||pastdue account
W1 k]P. Aa=:AkrH AtewC
Yo ,jOJ\WXP 杂项帐户sundry account
'IG@JL' ]?pQu '-( f(Y_<% k,[*h-{8 详细帐单||明细表detail account
jUE g
u XEQTT D< rUpe ;c t%;w<1E 呆帐bad account
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| `J1HQ!Z 会计项目title of account
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D '`3#FCg 会计薄||帐薄account-book
#0>xa]S VGmvfhf#" nq)F$@ TG%B:^Yz! 营业报告书||损益计算表account of budiness||business report
0^lWy+ TWzLJ63* 0V4B Q:v I |U'@E 借贷细帐||交验帐account rendered
b~J)LXj]w DMM<,1 H_X^)\oJ Ut;`6t 明细帐account stated
H5T_i$W 3''Sx8p O2?C * fbNzRXw 与…银行开立一户头to open an account with
eXW|{asx 64<;6* Ho>Np& j{@6y 与…银行建立交易to keep account with
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VV TaN{xpo c2y,zq|H O$<>v\NC? 继续记帐to keep account
bC/":+s& p $KK~KEZ2 U[@y8yN6M 5o#JHD 与…有交易to have an account with
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2 作成会计帐||有往来帐项to make out an account with
j*jUcD* `Mnu<)v #z|Q $ WMSJU/-P 清算||清理债务to make up an account
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6A ieFl4hh[G XBQt:7[< 清洁帐目||与…停止交易to close ones account with
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u 结帐to close an account
gc9R;B1 R4m{D d$zJLgkA c0qp-=^&. 清理未付款to ask an account||to demand an account
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G`8::S cHs3:F~~ 结清差额to balance the account with
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Vy\Vpp 清算to settle an account||to liquidate an account||to square an account
-(qRC0V ~r1pO#r- >f(?Mxh2 M]x>u@JH 审查帐目||监查帐目to audit an account
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N)(( 检查帐目to examine an account
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(}: s[cs 5E]t4" |#oS7oV( 转入A的帐户to charge the amount to As account
{]0e=#hw ;cor\R ;]{ee?Q^ld _BczR:D* 以计帐方式付款to pay on account
s]arNaaA @60D@Y ]Bhy=1 6Sr]<I +: 代理某人||为某人on ones account||on account of one
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g^ AQBF 为自己计算||独立帐目on ones own account
,YYEn^:> zWHq4@K z/@_?01T= 79\wjR!T 由某人收益并负风险on ones account and risk||for ones account and risk
]v+<K63@T ([>ecS@eO Vwkvu&4 ).T&fa" 由某人负担for ones account||for account of one
6TtB3;5 rQ;w{8J\t dmFn0J-\ N]<(cG&p 按某人指示||列入某人帐户by order and for account of one
S@qp_! Ey6R/M)?:y ll:UIxx odRiCiMH 列入5月份帐目for May account
+#O+%! ><V*`{bD9) 9U8M|W|d |V9[aa*c 编入某中帐项下to pass to the account of||to place to the account of
g \mE blO4)7m GP:<h@:798 ,_z79tC{s 寄出清算书to send in an account||to send in render an account
of
vR0yV +UzQJt/>> Q>niJ'7WF c*USA
eP 支票薄cheque book
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4 Xu KK|w30\f sp K8^sh 支票陈票人cheque drawer
K<JzIuf& 4GYi' |vI*S5kn6A ZOK!SBn^? 持票人cheque holder
q0sf\|'<} 8}/DD^M | dQ>)_ .
i0K-B 不记名支票cheque to bearer||bearer cheque
{Jr1K, "ra$x2|=} ('J/Ww< R2bq hSlF 记名支票||认人支票cheque to order
fN vQ.; awLvLkQb{ WtSs:D dSI"yz 到期支票antedated cheque
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YP`L "be\%W+< g[xoS\d 未到期支票postdated cheque
':4cQ4Z e=amh d0J/"< iTxWXij 保付支票certified cheque
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?L" Bk8}K=%w nz 10/nw X$};K\I 未获兑现支票,退票returned cheque
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.8P 7lC$UQ x8 Y,L`WeQY. uWS]l[Ga 横线支票crossed cheque
Ou[K7-m%& ]4~Yi1] U1`5P!ov >t+ ENYb 普通横线general crossing
VFE@qX| Ae5A@4 bWyimr&B 44CZl{pt 特别横线special crossing
?<Qbp;WBo _{|a<Keq| ~ !uX"F8Xl kD#T_d 空白支票blank cheque
If'q8G3]- QE 4 0nc(2Bi >N&{DJmD 失效支票,过期支票stale cheque
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p<en[ T CT8OU| 普通支票open cheque
pl8b&bLzi |n_N.Z *%uz LW0 Z% +$<
J 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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t{;2$z 0 9.)z]Gav #H$lBCWI 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
-TD\?Q ?K$&|w%{3 iXWzIb}CJ- fY]"_P 支票换现金||兑现to cash a cheque
# epP~J_f TX)W.2u= 7_~sa{1R. Bzz|2/1y 清理票款to clear a cheque
Whd > av'DyNW\ #1dVp!?3T ]m_x;5s $ 保证兑现to certify a cheque
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lCp nbxY'`8F 填写支票数额to fill up a cheque
Wvl~|Sx] loA/d (]w6q&, ?}`-?JB1 支票上划线to cross a cheque
^%!{qAp}Z MKbcJZe Zk`y"[ J izSX 开发支票to make out a cheque
re*Zs}(N\ <zCWLj3 [4?r0vO %OoH<\w
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签发支票,开立支票to draw a cheque||to issue a cheque
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~ RKLE@h7[? -1Tr!I:1 透支支票to overdraw a cheque
3cHYe <M9NyD` #ss/mvc3 gWgp:;Me 背书支票to endorse a cheque
aEdA'> BP..p ^EPN 8SpG/gl" *I :c@iCNJ 请付票款||清付票款to pay a cheque||to honour a cheque
=%8 yEb*5# a~Dk@>+P> \MEBQ !4Aj#`) 支票退票to dishonour a cheque
pPa]@ z~O brp3xgQ`] =r+K2]z,L *zUK3&n~I 拒付支票to refuse a cheque
+yI$4MY UvGxA[~2+ CUJq [ yKhI& 拒付支票to stop payment of a cheque
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' NzAh3k 提示要求付款to present for payment
n*"r!&Dg dC,C[7\ ^g4Gw6q6 .@fA_8 见票即付持票人payable to bearer
LEM%B??&5z \ Bj{.jL (zFqb,P 7j)ky2r#
支付指定人payable to order
*%/O (ohs@ LxIGPC~ QM8Ic,QFvo w71YA#cg 已过期||无效out of date||stale
c2NB@T9'v ^?RH<z 0g30nr) @'>RGaPV 请给出票人R/D||refer to drawer
0GxJja Iuz_u2"C G@/iK/>5|` msxt'-$M 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
P@PF"{S keC'/\e ^vMlRt; 0Xb\w^ 文字与数字不一致words and figures differ
x</4/d tTBDb Ho&:Zs M~\dvJ$cH 支票
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/69yR 时间已过account closed
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HF ]=t}8H Mv%Qze,\V^ 更改处应加盖印章alterations require initials
k6M D3c 9;Z{++z hYpxkco"4' 2!0tD+B
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V\m"Hl>VIU 时间已过effects not cleared
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N1 W6T4Zsg 停止付款payment stopped
mH\zSk C]2-V1,ZX g;=VuQuP| Eo2`Vr9g 支票毁损cheque mutilated
{!D(3~MI l,l qhq\ HSysME1X:/ 6&0@k^7~ 汇款||寄钱to remit||to send money
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&HXQ8X yVnG+R& -_n Qn 寄票供取款||支票支付to send a cheque for payment
D&pn@6bB qdI%v#'M :se$<d% D(ItNMcKu 寄款人a remitter
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YA,~qT| 收款人a remittee
s1Acl\l-uF qr4 lr!#t ZN#b5I2Pf `2]0 X#R 国外汇票foreign Bill
>)<? Ez~5ax7x A0Nx? &*>.u8:r 国内汇票inland Bill
H;4QuB'^ ]O@iT= *3 iH4LZ FA*$ dwp 跟单汇票documentary bill
60^j<O uKAI->" LH2B*8=^2 %4m Nk}tyH 空头汇票accommodation bill
N-QS/*C.~ pZ'q_Oux " Bx@( xx!8cvD4? 原始汇票original bill
7ivo Q x7/Vf,N ]Z5m
_-I W"Y)a|rG% 改写||换新票据renewed bill
U\Vg &"P |:5O|m ' |&8XmexLb ':pDlUA 即期汇票sight bill||bill on demand
nC p/.]Y* $h
pUI nRc\!4 X3G593ts …days after date||…days after date…日后付款
=F$?`q` xg/( F}So=Jz9h DWOf\[
…months after date||…months after date…月后付款
Rb:H3zh pFY*Y>6ar ~'lT8 n_ syBpF:`-W 见票后…日付款…days after sight||…days sight
w\G J,e LH(P<k& ybiTWM AB/${RGf+ 见票后…月付款…months after sight||…months sight
THhxj) Oq~{HJ{ m@XX2l9:9 |p[Mp:^^ 同组票据set of bills
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GKIzU^f ,5 ka{Q`K U!q2bF<@ 单张汇票sola of exchange||sole of exchange
F%-@_IsG# UxNn5(:sM@ HNS^:XR m8F$h- 远期汇票usance bill||bill at usance
w>j5oz} .)[E`a UCcr> ;SU<T^a 长期汇票long bill
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E !5O LRHod1}mS bs|gQZG ?I^$35 短期汇票short bill
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)\e `3\U9ZH23 M}o.= Iqa s?}qia\~m 逾期汇票overdue bill
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M@|^47$ 宽限日期days of grace
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N kEq~M10 h>!h|Ma 电汇telegraphic transfer (T.T)
:;Z/$M16B NOs00 H >bV3~m$a+ R?)Yh.vi=t 邮汇postal order||postal note (Am.)||post office order||money order
B bmw[Qf\ ]~]TZb } 9zi5o8 ,]0BmlD 本票promissory note (P/N)
Se!w(Y& xMk>r1Ud =Ya^PAj '} i}8OaX3x 押汇负责书||押汇保证书letter of hypothecation
R-zS7Jyox ys[xR=nbD QaO9-:]eN eg*a Vb 副保||抵押品||付属担保物collateral security
0"e["q{| m&=Dy5 I@m(} !:\0}w$- 担保书trust receipt||letter of indemnity
_"p(/H UucX1% vh.8m$, $&.(7F^D 承兑||认付acceptance
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N"Y@y)= 单张承兑general acceptance
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axv$v} #Db^* ^"<Bk<b( C"n!mr{srt 有条件承兑qualified acceptance
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_ O+mEE>:w% ih)\P0wed 附条件认付conditional acceptance
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ts2Jk7f J[l7p6xk ]lKUpsQI 部分认付partial acceptance
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