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。
d/m.VnW 会计报表statement of account
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]v 3fb"1z# 往来帐目account current
]<zjD%Ez #cZ<[K q6 +ROwk I'qIc? 现在往来帐||存款额current accout
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销货帐account sales
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82 zS6oz= wB~5&:]jr kt0ma/QpP 共同计算帐项joint account
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未决帐项outstanding account
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SA* ';\v:dP 9k`}fk\M 贷方帐项credit account||creditor account
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=p [s"e?Qee %:DH_0 BSMM3jXb 借方帐项debit account||debtor account
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- fB;pS, 应付帐||应付未付帐account payable
V*C%r:5 ,v x e!([^l& SdJGhU o-f;$]yp> 应收帐||应收未收帐account receivable
8vK$]e36 KH~o0 W LO&/U4: REj<2Lo 新交易||新帐new account
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xYn 未决帐||老帐old account
=Ay'\j \?VNr2 W{v{sQg Vp.&X 8 现金帐cash account
/ta5d;@ )yj:P wt(Hk6/B NY,ZTl_ 流水帐running account
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:?| ]((Ix,ggP 暂记帐||未定帐suspense account
*>#mI/#} ^s;xLGl] dP7nR1GS m,"N4a@ 过期帐||延滞帐overdue account||pastdue account
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cIBJ 杂项帐户sundry account
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#% 详细帐单||明细表detail account
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lsL5 _x&fK$Y)B v[*&@aW0n g:yUZ;U 呆帐bad account
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1>&l:. 会计项目title of account
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Gq=* (3[Lz+W.u 会计薄||帐薄account-book
n_qDg e+? -# ,Q2?Z:l e]qbh_A 营业报告书||损益计算表account of budiness||business report
N;6@f*3_i j0eGg:: 5Y W.s 4P(ysTuM 借贷细帐||交验帐account rendered
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h 明细帐account stated
sgRD]SF Jm5&6= 5IsRIz[`TK [&B}{6wry 与…银行开立一户头to open an account with
'(4#He?Gd @[vwqPOL [tP6FdS/M= }Efz+>F02 与…银行建立交易to keep account with
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$D6+ 继续记帐to keep account
Bp.z6x4 Y unY'xY eT4+O5t qOi3`6LCV 与…有交易to have an account with
.AzGPcJY ! 54(K6a[ =q4QBAW }_A#O|dxO 作成会计帐||有往来帐项to make out an account with
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清算||清理债务to make up an account
u40k9vh sY#iGEf j$f `:A GkutS.2G# 清洁帐目||与…停止交易to close ones account with
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e 结帐to close an account
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V>& 7fB:wPlG; }&o*ZY-1 清理未付款to ask an account||to demand an account
MvO!p luEP5l2& v8<MAq DJF-J# 结清差额to balance the account with
GsG9;6c+u #CM^f^* -bq\2Yc$] }k-rOi'jL 清算to settle an account||to liquidate an account||to square an account
lk5}bnd5 1Xv- e8M _*.Wo"[%[X |0wUOs*5 审查帐目||监查帐目to audit an account
),K!|7#h LAoX'^6 Q>FuNdUk @Lj28&4:< 检查帐目to examine an account
k?Bc^7l: 54A ndyeA !7:~"kk ^<@9ph 转入A的帐户to charge the amount to As account
wN])"bmB $g|/.XH% ">? y\#OA O*<,lq 0K 以计帐方式付款to pay on account
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{om^ f 代理某人||为某人on ones account||on account of one
hE-u9i w:}RS.AK 0 w"&9+kV ?1I0VA'] 为自己计算||独立帐目on ones own account
)32BM+f"77 e/?>6'6 5 #eqy!QdePf [-@Lbu-| 由某人收益并负风险on ones account and risk||for ones account and risk
S> f8j?n *lN>RWbM% ~6nq$( # !J}Bv 由某人负担for ones account||for account of one
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+=Ew5Z 按某人指示||列入某人帐户by order and for account of one
PZQb.QAn \h%/Cp+p 1or4s{bmo ?PIOuN= 列入5月份帐目for May account
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\|Qx`- 1RtbQ{2F; \advFKN 编入某中帐项下to pass to the account of||to place to the account of
#^- U|~, (8<U+)[tPy )w8h2=l bP`.teO\ 寄出清算书to send in an account||to send in render an account
5PPV`7Xm9 npH2&6Yhi^ oEE*H2l\ K h}Oiw 支票薄cheque book
d#N<t` Tn+6:<OFdO RZ!-,|"cwL ?~e 8:/@ 支票陈票人cheque drawer
h sVf/% 9S0I<<m kzhncku t)n!]; 持票人cheque holder
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/ "CdL?( l@FPTHq 不记名支票cheque to bearer||bearer cheque
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F" 记名支票||认人支票cheque to order
-X ~VXeg p/B&R@% \gRX:i#n ZqQJFyV* 到期支票antedated cheque
>!|Hns AF4:v<EN he0KzwBF 8[SiIuIV 未到期支票postdated cheque
u@\]r 1 ST3aiyG oagxTFh8~ +A 6xY 保付支票certified cheque
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U,! g&y'#,'Q~, 未获兑现支票,退票returned cheque
k=2]@K$% j?ihUNY!+ C2;qSKG3{m |:SBkM, 横线支票crossed cheque
% (R10G |?n=~21"1O $j*j {}K zhbp"yju7 普通横线general crossing
r3oAP[+n |;o#-YosP 6LRI~*F=3 5n,?>>p$ 特别横线special crossing
`QV}je _D:#M *R.Q!Lv+ /238pg~Cw5 空白支票blank cheque
]w.:K*_= t>QAM6[ )&}\2NK6L beFVjVVHq 失效支票,过期支票stale cheque
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wp. ooY2"\o CZ*c["x2 普通支票open cheque
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DD^X@q 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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*r Y6 O7|0t\) 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
0lR/6CB K2,oP )0.Y u1a5Vtel 8jW{0&ox) 支票换现金||兑现to cash a cheque
5 7e'a&}e =s`\W7/;{- {"l_x]q y6ntGrZ}$ 清理票款to clear a cheque
[uP_F,Y/ |LA./%U es@_6ol.@ u"r~5 保证兑现to certify a cheque
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m<ut 填写支票数额to fill up a cheque
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T^,6 Wf/Gt\? 支票上划线to cross a cheque
`9rwu:3i .C(Ir N*w/\| b[,J-/;JNL 开发支票to make out a cheque
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签发支票,开立支票to draw a cheque||to issue a cheque
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.VciSq6 uc9t0]o=h 透支支票to overdraw a cheque
1P(rgn:8e ;Ut0tm 6KPM4#61o VE5w!of 背书支票to endorse a cheque
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2R. r4/G&m[V <4SY'-w 请付票款||清付票款to pay a cheque||to honour a cheque
'EoJo9p6} {_QXx lR[[]Yn f.acH]p 支票退票to dishonour a cheque
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J'9hzag 5BnO-[3 i:W.,w%8 拒付支票to refuse a cheque
s>(OK.o %Cbqi.iuQ =#]^H c O@r%G0Jge 拒付支票to stop payment of a cheque
}}y$T(:l \}Fx'' 8P5yaS_ c?B@XIl 提示要求付款to present for payment
?t++IEoP 4b]/2H i356m9j {]1o($.u 见票即付持票人payable to bearer
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W }SYR)eE\ 0zfh:O -Yx'qz@ 支付指定人payable to order
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u915 QcJ?1GwA" 已过期||无效out of date||stale
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L"Or o))z8n?b 8qGK"%{ ~ 请给出票人R/D||refer to drawer
Z .6M~ 5/Viz`hsz =Hplg>h) ]OIB;h;3 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
uFQ;}k;} D/QSC]" U;QTA8|!& .vsrZ_y? 文字与数字不一致words and figures differ
Vg'vL[Y x`n$4a'7b =@(&xfTC +(n&>75 支票
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91%QO?hz 时间已过account closed
)D'SfNx#{ FOJ-?s( qv\n]M_& KMC]< 更改处应加盖印章alterations require initials
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]@E_Hx{S 时间已过effects not cleared
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RB+ vbEAd)*S 停止付款payment stopped
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8^M 支票毁损cheque mutilated
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r+8 fz/Ee1T\ C\"nlNKw 4 mj\wBp 汇款||寄钱to remit||to send money
y!_*CYZ~m .\Gl)W Ws;S=|9,7~ NGQBOV 寄票供取款||支票支付to send a cheque for payment
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Qo)* z 寄款人a remitter
y04md A6< BK>3rjXi>a Z;M}.'BE E"i<fr
T 收款人a remittee
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78 国外汇票foreign Bill
wJ.?u]f@ =QdHji/sB `FS)i7-o6 X}j WNN 国内汇票inland Bill
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= 跟单汇票documentary bill
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c*! VtM:~|v Buxn!s 空头汇票accommodation bill
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^5EG;[ YoC{ t&rY 原始汇票original bill
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r0MUv}p#|L Evjvaa^ Tt^PiaS! 改写||换新票据renewed bill
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eiJkX `vbd7i FE'|wf 即期汇票sight bill||bill on demand
He&7(mQ0^ _ ^ JhncL ~Qg:_ @@\ &\n<pXQ …days after date||…days after date…日后付款
`5SLo=~ QmHj=s:x\ $!?tJ@{ ; JpsRf! …months after date||…months after date…月后付款
-_%8Q#" K[,d9j`^ ^4G%*- v8{ jEAK 见票后…日付款…days after sight||…days sight
3bWYRW -'!K(" N*^iOm]Y &XvSAw+D@ 见票后…月付款…months after sight||…months sight
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\c h4iz(* 同组票据set of bills
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\`kH2` ~]w|ULNa3| H$@5\pP> 单张汇票sola of exchange||sole of exchange
6np ^X?D4a|;#g J2_~iC&;s "r+ v^ 远期汇票usance bill||bill at usance
>$/<~j] LMGo8%2I +VSq [P t^k^e{,q# 长期汇票long bill
l-v(~u7 *UerLpf $.5f-vQp _ArN[]Z 短期汇票short bill
Y5/SbQYf1 }CM</ 8h?):e ,P>xpfdK 逾期汇票overdue bill
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}G/#Nb) Nn/f*GDvK 宽限日期days of grace
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Mb3 电汇telegraphic transfer (T.T)
&i5MRw_]] /0_^Z2 \3hj/ K*/X{3 J; 邮汇postal order||postal note (Am.)||post office order||money order
xwJ.cy 63NhD m~f J_ <E&8g[x6 本票promissory note (P/N)
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Kf ^o8o 0XzrzT"& 押汇负责书||押汇保证书letter of hypothecation
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! 副保||抵押品||付属担保物collateral security
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g 担保书trust receipt||letter of indemnity
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k\~% 承兑||认付acceptance
/lb"g_ AdL>?SG% \1MMz Z4rf Pw|J([ 单张承兑general acceptance
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& 7Ap==J{a )OE!vA 有条件承兑qualified acceptance
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< rYfN 2'-!9!C T\OpPSYbl 附条件认付conditional acceptance
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_0Z8V[ ]m=2 $mK nl/~7({ 部分认付partial acceptance
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