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。
=uM2l 会计报表statement of account
Bismd21F6= x.d;7 g\%vkK&I g=8}G$su{% 往来帐目account current
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.WP; 1 ,yZvT7 现在往来帐||存款额current accout
KW&5&~)2 XJ\j0 gQXB=ywF 51:NL[[6 销货帐account sales
\\\%pBT7]\ {5<3./5O } v#Tm Q?e]N I^ 共同计算帐项joint account
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"f $kc*~V~ 未决帐项outstanding account
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UM"eBwL (%`
R{Y @@&([f 贷方帐项credit account||creditor account
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od6`k r-Nv<oH; 借方帐项debit account||debtor account
uif1)y`Q$C =#tQhg,_ s>i`=[qFc Ucj
eB 应付帐||应付未付帐account payable
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%7 应收帐||应收未收帐account receivable
:cx}I fu}ZOPu 4tv}5llSG hB]\vA7 新交易||新帐new account
wOhiC$E46 :E$<!q Sdk:-Zuv WfnBWSA2T 未决帐||老帐old account
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Z KB, 现金帐cash account
KF'DOXBw> 7'pmW,; #n9:8BKf W,\LdQ 流水帐running account
DU@ZLk3 ~Ogtgr GI]sE]tZ
+lK?)77f 暂记帐||未定帐suspense account
j,HUk,e^& e:&+m `OSH C`p)S`d '+@q 过期帐||延滞帐overdue account||pastdue account
@W{VT7w nUgZ]ag=G $]{20" N-lo[bDJh 杂项帐户sundry account
Jp'XZ]o\ \]@XY_21 _ct18nh9 jbDap i< 详细帐单||明细表detail account
{giKC)! (wMiXi .<0s?Q QA=G+1x 呆帐bad account
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l% |^uU &O;. 会计项目title of account
[<2#C#P:6 Awip qDAu H[cHF 3)?v 会计薄||帐薄account-book
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lQ^ %Ydzzr3 营业报告书||损益计算表account of budiness||business report
QNGICG- -zzM!1@F =p1aF/1$I } Fw/WD 借贷细帐||交验帐account rendered
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d ~If{`zWoC %lr<; BW`)q/ 明细帐account stated
vP_V%5~yN J?Ed^B- `u. /2]n #[4Mw M3 与…银行开立一户头to open an account with
H1FD|Q3 ^KBE2C l> Mth+,b #6jdv|fu 与…银行建立交易to keep account with
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@ gypE~@ >N&C-6W 继续记帐to keep account
Tb2Tb2C BQs~>}(V DgJG: D{ RpAtd^I 与…有交易to have an account with
EB/.M+~a qtx5N)J6 &$'=SL(Z ~#doJ:^H3 作成会计帐||有往来帐项to make out an account with
FUq>+U!Qu uv:DO6 { l~Em2@c v}$s,j3NO 清算||清理债务to make up an account
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M.KF;P 清洁帐目||与…停止交易to close ones account with
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!d cY}Nr#%s@U :6,qp?/ 4z~%gt74O] 结帐to close an account
oic}Go \~1>%F'op [jOvy>2K] >%~E < 清理未付款to ask an account||to demand an account
!kPZuU`T NwK(<dzG OT&mNE4 d/Sx+1
"{T 结清差额to balance the account with
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0@ -3U{Q 清算to settle an account||to liquidate an account||to square an account
/K#t$O4 F-^#EkEGe hb6UyN . PzlhTL7 审查帐目||监查帐目to audit an account
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Zqud ;'o:1{Y N"i'[!H% 检查帐目to examine an account
#-QQ_ ;K'1dsA 4_`ss+gk ?0UzmJV?8 转入A的帐户to charge the amount to As account
QE:%uT Cq7EdK;x )8H5ovj. SI:+I4i 以计帐方式付款to pay on account
=Vgj=19X( 0FDfB; </K"\EU $/sQatic 代理某人||为某人on ones account||on account of one
zU+` o?al qlT'gUt=H ; r SpM DqLZc01> 为自己计算||独立帐目on ones own account
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|tlG kEM5eY 9d7$Fz# ^#H%LLt 由某人收益并负风险on ones account and risk||for ones account and risk
}&Eb {' SX$Nef9p [:HT=LX3 k^|P8v+"D 由某人负担for ones account||for account of one
I2@pkVv3z NqsIMCl E7eOKNVC# QyJ2P{z 按某人指示||列入某人帐户by order and for account of one
y<|vcg8x k+^-;=u6< LL~bq(b A7~~{9 列入5月份帐目for May account
u S$:J:Drx 0@R @L}m )~q@2^ 3>[_2}l 编入某中帐项下to pass to the account of||to place to the account of
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rPV\ F JrF\7*rh9 寄出清算书to send in an account||to send in render an account
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Kt,ENbF Qrt[MJ+# p]d3F^*i 支票薄cheque book
R3]Ra&h6N) LoHL}1BG- M1Jnn4w*d ^-3R+U- S 支票陈票人cheque drawer
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6{w ';buS -|6 持票人cheque holder
lGa'Y Nl_Sgyx,\ p[*NekE6- '1{#I/P; 不记名支票cheque to bearer||bearer cheque
\JBJ$lBL X<4h"W6 h"S+8Y:1{k &e\A v.n@- 记名支票||认人支票cheque to order
%DAF26t Ku{DdiTg> p]*BeiT#n% gB!K{ Io' 到期支票antedated cheque
z.f~wAT@< 8=^o2& X0X!:gX Z:|2PQ4 未到期支票postdated cheque
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Q.ea#xh^ ]k[y#oB 保付支票certified cheque
'|r('CIBN/ *yGOmi pb~&gliW Yt"&8N] 未获兑现支票,退票returned cheque
#NM.g RltG/ZI ]9?_m@Ihx <tZPS`c'_ 横线支票crossed cheque
N{@kgc 6g@@V=mf G`NH~C s1XW}Dw 普通横线general crossing
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b`a sa8Sy& X" 特别横线special crossing
!*wK4UcX" =R)9_D6I KOWx P47b )B@veso{ 空白支票blank cheque
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>ksqo8% (S+tQ2bt $smzP.V 失效支票,过期支票stale cheque
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P )n SGMLs'D zO`54^ 普通支票open cheque
UA3%I8gu_ @p jah(i` Ml8 '=KN_ kWL\JDZ`. 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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q^umw j r6)K;:. v/f&rK* > 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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[ ^ MkT"> 支票换现金||兑现to cash a cheque
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Nko;I?Fn +0;
n t 清理票款to clear a cheque
+O:Qw[BL/Z + oyW_!( 4RsV\Y{FN u79.`,Ad& 保证兑现to certify a cheque
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b X\\WQxj 填写支票数额to fill up a cheque
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1 $(_Xt- 6 UT$G?D";M 5B| iBS l 支票上划线to cross a cheque
:h1itn GOHRBV yB(^t`)}N I'G$: GX 开发支票to make out a cheque
G}mJtXT#= @jg*L2L6 DGdSu6s$ }NDw3{zn 签发支票,开立支票to draw a cheque||to issue a cheque
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-u8 透支支票to overdraw a cheque
%WHue yL&F!+(/Ix 6Km@A M] $I!vQbi 背书支票to endorse a cheque
u*Eb4 "YHqls} c R1/)Yy Q$G!-y+"i 请付票款||清付票款to pay a cheque||to honour a cheque
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支票退票to dishonour a cheque
Ll lyx20U fZH:&EP PoY+Y3 e?3 S0} 拒付支票to refuse a cheque
"CBe$b4 {,|*99V FkR9-X< |i7|QLUT 拒付支票to stop payment of a cheque
XKLkJZN JadXd K=gE rgdDkWLXC #-1 ; 提示要求付款to present for payment
$S|bD$e i[@*b/A 5`*S'W}\> ([iMOE[D3 见票即付持票人payable to bearer
mu04TPj q5YgKz?IC O8TAc]B xRq|W4ay 支付指定人payable to order
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U-#wFc2N 已过期||无效out of date||stale
?kX$Y{M} ".onev^( F#eZfj~ 7"wr8 请给出票人R/D||refer to drawer
i&$L$zf, +DaPXZ5. ie{9zO<d 6%~ Z^>`N 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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p)RASIB oOUL<ihe? Y` Oz\
W 文字与数字不一致words and figures differ
w`&~m:R 8-3]Bm! xCz(qR }&Ngh4/ 支票
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`WGT`A" 时间已过account closed
_Je<_pl!D I9rWut@+ "VR>nyG% aFGEHZJQ 更改处应加盖印章alterations require initials
cm@q{(r <R582$( I #mLF6"A d5T M_C FY+0r67]
/J )MW{;O 时间已过effects not cleared
"bZ%1)+ l8 k@.<nCO _>+!&_h Fy37I/#)r& 停止付款payment stopped
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& s(jixAf +XCLdf}dC w$8Su:g= 支票毁损cheque mutilated
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[W e=&,jg?K `dekaRo }vzP\ 汇款||寄钱to remit||to send money
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b5lZ| |W. ,r^zDlS<q A?V}$PTlx 寄票供取款||支票支付to send a cheque for payment
~(bY-6z o~<Xc + 2v6fan ;]!QLO.bs^ 寄款人a remitter
{2 l35K= V,:^@ 7d UtPFkase 9'+Eu)l:
收款人a remittee
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.%A 1oU/gm$7\q 国外汇票foreign Bill
xe?!UCUb@ Rr#Zcs!G m#6RJbEz "i>?Tg^ 国内汇票inland Bill
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zhc `R[cM; c2 h|~I'M]* fk%W07x! 跟单汇票documentary bill
Nl/^ga =T"R_3[NC 'kBg3E$y (Yi1U~{: 空头汇票accommodation bill
p GZiADT $fifx>! eka<mq|W ((0nJJjz 原始汇票original bill
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eKg{w <c'0-= yuP1*QJ% 改写||换新票据renewed bill
fh%|6k?#M IQZ/8UwB b5i ehoA )?`G"(y 即期汇票sight bill||bill on demand
/=5:@ ^mwS6WH6 6_mkt|E= @!'rsPrI …days after date||…days after date…日后付款
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!$K#Yl{ …months after date||…months after date…月后付款
Nyx)&T&I 6W\G i> =D~>$Y ohU}ST:9 见票后…日付款…days after sight||…days sight
s5s'[< >U\1*F,Om, ^sVr#T IL>VH`D 见票后…月付款…months after sight||…months sight
k\76`!B OsT|MX ldFR%v>9 }INj~d<: 同组票据set of bills
!jWE^@P/B )4#YS$B$@) )L/0X40<. LWdA3% 单张汇票sola of exchange||sole of exchange
WAt= T3 ]?G|:Kx$y% 'MgYSP< [$X^r<|P@ 远期汇票usance bill||bill at usance
x^zw1e,y QYg V[\& i 558&: ;Zm-B]\ 长期汇票long bill
EVlj#~mV QHXA?nBX m'zve%G `r'$l<(4WV 短期汇票short bill
hmkm^2 VUi> ]v/e boq=@Qh S6g_$Q7 逾期汇票overdue bill
t6uYFxE OO2uE ;( 3 xtBu]I)% PI.Zd1r 宽限日期days of grace
,j6R/sg @>,GCuPrm
OdbXna |}? H$d 电汇telegraphic transfer (T.T)
%M3L<2 uBK0+FLL@ zpD?5 c@2a)S8Y] 邮汇postal order||postal note (Am.)||post office order||money order
TSD7R $1$0M jddhX]>I aGd
wuD 本票promissory note (P/N)
~N%+ZXh&E q9wObOS$ ;X^#$*
=Q KL6B!B{; 押汇负责书||押汇保证书letter of hypothecation
mlxtey6H3 Fge["p?GF
:>iN#)S iZLy#5(St 副保||抵押品||付属担保物collateral security
t`="2$NO P!"{-m' A%2B3@1'q gnG
h ) 担保书trust receipt||letter of indemnity
\%&A? D ?YMBZ 74ho= XG*> yra` 承兑||认付acceptance
1tq ^W' DS;\24>H soLW'8 Ab]tLz|Z 单张承兑general acceptance
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7se=h" Ims? $/lM %yXe q 'd] 有条件承兑qualified acceptance
#IZ.px 'pT13RFD {?Nm"# 0%Le*C'yk 附条件认付conditional acceptance
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d Z.&/,UU:4 W+GC3W 部分认付partial acceptance
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