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_0(;' 会计报表statement of account
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^@i(XQ WVKAA. ?%Tx%
dB kv, !"< 往来帐目account current
yXv@yn HW,v" Y4swMN8Bq UnYb}rF#% 现在往来帐||存款额current accout
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`ptSR U{LS_VI~ jYFmL_{ +`>E_+Mp 销货帐account sales
xpo^\E?2 Kg2Du'WQ^ ?Tu=-ppw +PI}$c-|` 共同计算帐项joint account
m)"(S |G$-5
7fk '@h _>kc: 未决帐项outstanding account
d;wq@e SE@TY32T wVnmT94 zwJ&K;"y( 贷方帐项credit account||creditor account
&FT`z"^ ?wCX:?g Zv=pS
(9 % XZ&( 借方帐项debit account||debtor account
-PGxG 8S ]?wz. l&e$:=;8 {6:*c 应付帐||应付未付帐account payable
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^- G)t-W%D& 应收帐||应收未收帐account receivable
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新交易||新帐new account
X9]} UX HF_8661g Lw_|o[I} PsXCpyY!s 未决帐||老帐old account
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lN,a+S/' K/f-9hE F $L6R,%c 现金帐cash account
RJerx:] <f8j^ "0#(<zb| 6vE#$(n#a& 流水帐running account
0;">ETh= tcv(<0 U0:*?uA. Uuu2wz3O0 暂记帐||未定帐suspense account
JW^ ${4 S\:+5} 4OgH+<G
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YQB 过期帐||延滞帐overdue account||pastdue account
7kE+9HmfMk _0'X!1" 2sk7E'2( ,h'Q 杂项帐户sundry account
/NCN wAj7 ]3f[v:JQ ]k7%p>c=B 'r%(,=L 详细帐单||明细表detail account
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r =d^hiR!GN iO?^y(phC 呆帐bad account
wLqj<ot !o_eK\p Komdz/g q@[F|EF= 会计项目title of account
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#\m.3!Hcr 会计薄||帐薄account-book
SF,:jpt`Z+ m+s*Io{Ip \ Voly H8? Y{H 营业报告书||损益计算表account of budiness||business report
uZrp ^ } f&=} 8&"Jlz
| xlwf @XW 借贷细帐||交验帐account rendered
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I?X>4 jF}kV%E 59l9_yFJ uE9,N$\L_ 明细帐account stated
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e{Ri M3@qhEf?vk f7Nmvla[q ;iKtv+" 与…银行开立一户头to open an account with
Pm)*zdZ8 L@AFt)U ]9/A=p?J@ L{F]uz_[x 与…银行建立交易to keep account with
]3Ia>i 9]IZ3
fQX U- 1UWq *|\bS " 继续记帐to keep account
+39uKOrZ |au`ph5 ,IboPh&Q78 @#,/6s7? 与…有交易to have an account with
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Mr ~=OJCKv5( Lv%t*s2$/ 作成会计帐||有往来帐项to make out an account with
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{q8|/{; ky[Cx!81C 清算||清理债务to make up an account
vJ'22)n Y"8@\73(R /Ls|'2J<$ $#D#ezvxe 清洁帐目||与…停止交易to close ones account with
Z!|r> ZXYyG`3+ zi6J|u v0 :n:q 结帐to close an account
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m3b g{}<ptx] qF bj~ec 清理未付款to ask an account||to demand an account
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^lx Fik;hB Ep./->fOA Fn`Zw:vp6 结清差额to balance the account with
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$Ek3X 5O]tkHYR i&6U5Va,G TM#L.xPMf 清算to settle an account||to liquidate an account||to square an account
v0)Y, hW !|4]V}JQ
+\_\53 8TB|Y 审查帐目||监查帐目to audit an account
COHBjufmR Posz|u<x
UwS7B~ +0%r@hTv&> 检查帐目to examine an account
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AjcKz RDDA^U7y# PV~D; 转入A的帐户to charge the amount to As account
iKPgiL~ L1!~T+%uQ MhHh`WUGh U'" #jT 以计帐方式付款to pay on account
p#P<V% aB;f*x w#A\(z%;x y$-@|M$GG 代理某人||为某人on ones account||on account of one
xP_%d, y'^U4# ( >&+V[srfD sHBTB6)lx 为自己计算||独立帐目on ones own account
Iv #p*uk gkxHfm P/ 6$TgQ 由某人收益并负风险on ones account and risk||for ones account and risk
"0PsCr}! $<)]~**K uQ_C<ii"W %b*N.v1+ 由某人负担for ones account||for account of one
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d cFq<x=S 按某人指示||列入某人帐户by order and for account of one
3\P*"65 ZlC+DXg#S EQ^]W-gN Dmi.@. 列入5月份帐目for May account
r{r~!=u MQw}R7 up['<Kt+a ,|yscp8 编入某中帐项下to pass to the account of||to place to the account of
Ua|iAD1 .+XK>jl+ 8k:^( kByF R3og]=uFzm 寄出清算书to send in an account||to send in render an account
UVlB= :t`W&z41 +j F|8 S[$9_J f 支票薄cheque book
D<FQVdP *j&\5|^V Hl%Og$q3 D1-w>Y# 支票陈票人cheque drawer
0|-}>>qb\ <?IDCOt ? iP9]b& :^`j:B 持票人cheque holder
{:"<E?+ 3YLfh`6 H?;+C/-K`_ L`<#vi 不记名支票cheque to bearer||bearer cheque
\H>T[ d m"R0> Eu&$Rq} /f?;,Cy
I 记名支票||认人支票cheque to order
\9p.I?= (@*|[wN %Bm{ctf#) "zNS6I?rzE 到期支票antedated cheque
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7_K 未到期支票postdated cheque
9A4n8,&sm SbX^DAlB1 rz|Sjtq X4:84 保付支票certified cheque
viU} um$U3'0e dkEbP*yXg }OcrA/ 未获兑现支票,退票returned cheque
-eV*I>G Ygg+=@].@ sx+k
V A R&t2 横线支票crossed cheque
\ CcVk"/ d!<>Fh^6, @eBo7#Zr : I";&7C 普通横线general crossing
@qcUxu 4 Ag:/iB] J| &aqY 2Q(ZW@0 特别横线special crossing
|j'@no_rv H&*&n}vh5y >#r0k|3J^J +foz
E? 空白支票blank cheque
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.Gr"|uII 7W},5c 失效支票,过期支票stale cheque
C<:wSS^@1 x%$6l >J;J&]Olf 7mi=Xa:U 普通支票open cheque
p[WlcbBwT ^oC>,%7 ?6vGE~MuR |I"&Z+m 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
0nI*9 ;A"i.:ZT NA@Z$Gy G
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
TGG=9a]m Wn;%B].I 2|exY>`w h^IizrqU 支票换现金||兑现to cash a cheque
BH}rg,]G jsV1~1:83 ,{iMF
(Nj 1GR|$E 清理票款to clear a cheque
w"M!**bP Ls|)SiXrY >3 p8o@: [}Rs 保证兑现to certify a cheque
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9$J Y~( 8<`^ 2^5RQl/ 填写支票数额to fill up a cheque
qa:muW |,.1=|&u GmUm?A@B [UdJ(cGf 支票上划线to cross a cheque
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4yMi9Ri4H 开发支票to make out a cheque
I L&PN`# Wa?\W& )cOBP}j+ ,HE{&p2y 签发支票,开立支票to draw a cheque||to issue a cheque
A5}N[|z ow,! 7|m DvI^3 iG8 SZxnYVY 透支支票to overdraw a cheque
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2}F n%vmo
f 背书支票to endorse a cheque
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请付票款||清付票款to pay a cheque||to honour a cheque
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#v-'Z : 9>U+)% Zwtz )ZII =jG."o 支票退票to dishonour a cheque
qssK0!- (G>g0(;D- loyhNT= *L<<S=g$2 拒付支票to refuse a cheque
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`+ `- 9p)@'8k 拒付支票to stop payment of a cheque
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9Nl 提示要求付款to present for payment
N40DL_- )h%tEY$AJ ZoqE,ucH .g_Kab3?L 见票即付持票人payable to bearer
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支付指定人payable to order
y 5Kr<cF^ sdQ"[`~2R |)ALJJ=+ f Lns^ 已过期||无效out of date||stale
~#rmw6y _6sSS\ )c0 Dofhg R36A_ 请给出票人R/D||refer to drawer
.Ax]SNZ+:A <)oW 5.U|CL =kW7|
c5Z 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
\q|<\~A U,\t2z l4E0/F q+9c81b 文字与数字不一致words and figures differ
jxgs!B> R6irL!akAd w"h3e @$|bMH*1: 支票
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8/CK(G 时间已过account closed
}}d,xI /o nZ14 h}GzQry1 T5TAkEVl 更改处应加盖印章alterations require initials
^#z* jH2_Ekgc;_ AUm5$;o,/ %Wg8dy| 843O}
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R\lUE,o]<q 时间已过effects not cleared
U{&gV~ WQltUaF bR83N ^" UZ.@sq' 停止付款payment stopped
m+dJ3 <L<d_ 1xb1?/n1# ~d=Y98'xS 支票毁损cheque mutilated
FWQNO( |Y;[)s =q KyRcZ" _h P7hhR 汇款||寄钱to remit||to send money
qbD[<T t$ 3/ZTx M:.0]'[s5 T5+9# 寄票供取款||支票支付to send a cheque for payment
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Nyz M_f.e!? v4X)R
"jJ 寄款人a remitter
<2fgao&-n %v<BE
tq 1C<@QrT q3/ 0xN+? 收款人a remittee
*L#\#nh7 8@d@T V!n& /yTPb ")eY{C 国外汇票foreign Bill
8QFg6#"O Ws:MbZyr 6[&x7" $VUX?ii$7= 国内汇票inland Bill
QJtO~~- A $W~R D Ax1 .CBb%onx 跟单汇票documentary bill
&O^t]7 Ew*SA . MH;u3U trMwFpfu 空头汇票accommodation bill
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6| S0!w]Ku NbUbLzE 原始汇票original bill
IQQ QB V&J'2Lq @ x5LrQ_`r o!W( 改写||换新票据renewed bill
-s9()K(vZG Ex@o&j\93 P$*9Z@ ]Yk)A.y 即期汇票sight bill||bill on demand
"*ww>0[ sk7]s7 1SSS0 & 80 ckh …days after date||…days after date…日后付款
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WpN% 5odXT *n !:M+7kmr7t N%!{n7`N: …months after date||…months after date…月后付款
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m_ c]R27r E 见票后…日付款…days after sight||…days sight
3U%kf<m= !TLJk]7uC ayQ2#9X} !uqp?L^; 见票后…月付款…months after sight||…months sight
`j!XWh*$ LyRW\\z2 nfksi``Vq puox^ 同组票据set of bills
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:wgt 单张汇票sola of exchange||sole of exchange
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}/MmuPp 远期汇票usance bill||bill at usance
"D'"uMS`H ji.T7wn1u USZB
k0$ @S1Z"%S 长期汇票long bill
%a']TX DGNn
#DP Y-lTPR<Eq ZP'0= 短期汇票short bill
WaSZw0U}y &pW2R} *auT_* ;
*\xdg{d 逾期汇票overdue bill
Sg*+! ic}mru Q hdG(`PY~ @D>qo=KPM 宽限日期days of grace
8J:=@X^} ^0 &jy:{ Vllxv6/_ IZs&7 电汇telegraphic transfer (T.T)
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/eb.R *P8CzF^>\& zwk&3 L8(2or 邮汇postal order||postal note (Am.)||post office order||money order
<!F".9c@A .q1y)l-^Z N5zx# g AG><5 } 本票promissory note (P/N)
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X1 J&&)%&h'I Z<,Hz
+ 押汇负责书||押汇保证书letter of hypothecation
RK=Pm7L:`y =\G`g# @km4qJZ y?U@F/^}N 副保||抵押品||付属担保物collateral security
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l%K "z*.Bk ZG-#YF.1 f3S 8~! 担保书trust receipt||letter of indemnity
6|IJwP^Q_ Swh\^/B8 cg_ " }]Y1 _D$1CaAYo 承兑||认付acceptance
6\k~q.U@XI uIBN
!\j X ]W)D
S >@Pw{Zh$ 单张承兑general acceptance
_>ZC;+c? U({N'y= N3N~z1x0h ZMLN
;.{Na 有条件承兑qualified acceptance
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TO.STK` ,:2Z6~z{ O(VWJ@EHn 附条件认付conditional acceptance
(<rE1w2s: %!
eRR g/}d> 6 (:F]@vT 部分认付partial acceptance
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