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。
y#'hOSR2 会计报表statement of account
=}Tm8b0 C8K2F5c5 ^/BGOBK Au,oX2$ 往来帐目account current
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}\D V C*mVM!D);! 811>dVq3/ -rO34l 现在往来帐||存款额current accout
ET.jjV 6x^$W ]R l~E~! MR ,D{7=mDVm 销货帐account sales
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V,4BQ$ 共同计算帐项joint account
n^nE&'[?0g n#+EG3 N,TV?Q5l7 6:5K?Yo 未决帐项outstanding account
FMdu30JV BAQ-1kSz H9)@q3<
#I=EYl=Vvi 贷方帐项credit account||creditor account
7IxeSxXH ny{C,1QG r,;ca6>5H (fpz",[ 借方帐项debit account||debtor account
-+"#G?g NifQsy)*% [[|#}D:L h]<S0/ 应付帐||应付未付帐account payable
j*>J1M3E M5no4P< ,)`_?^\$f vh\i ^ 应收帐||应收未收帐account receivable
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7/v FW-I|kK. MtJ-pa~n 新交易||新帐new account
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~=Mm .HZ d.* IWE([<i}i[ uZ?P{E,K 未决帐||老帐old account
8$NVVw]2, G!j 9D +RJ{)Nec ;g0s1nz 现金帐cash account
z 3aGK Xz4q^XJ [-\ Y?3 == wX.y\.n 流水帐running account
]ogifnwv =7V4{|ESfy kgo#JY-4 v*.R<-X: 暂记帐||未定帐suspense account
( 1z"=NCp UPH#~D! }<WJR Y6j RQE]=N 过期帐||延滞帐overdue account||pastdue account
IRbyW?/Xv )|*Qs${tF O=A R`r# u ^{"i eVn 杂项帐户sundry account
{($bzT7c n~629 & F?6kkLS/ D|OGlP 详细帐单||明细表detail account
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x47 ^8&}Nk[ j !` 1h *} 呆帐bad account
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%u<F 会计项目title of account
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会计薄||帐薄account-book
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_n ~m=GS[= cB,^?djJ3 TFkG"ev 营业报告书||损益计算表account of budiness||business report
JA4Zg*7I %<kfW&_>w {v*4mT z<eu=OD4t 借贷细帐||交验帐account rendered
s{dm,|?Jl, 2xN7lfu1RB Vs5 &X+k 3}}/,pGSc 明细帐account stated
"c[> >t j#f/M3 }#1. $
a ; P
k"mC 与…银行开立一户头to open an account with
u[qy1M0 9we];RYK bZ_&AfcB b]]k\b 与…银行建立交易to keep account with
v.W! .45wwouZkc p>)1Z<D"a 2- L-=0 继续记帐to keep account
*wJ$U HJr/N)d 1tXc7NA< b#I,Z+0ry 与…有交易to have an account with
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rv[BL.qV q<\r}1Dm )[hs#nKTh 作成会计帐||有往来帐项to make out an account with
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7Ac;y *?Eu{J){7% IG0_ Q+f|.0r 清算||清理债务to make up an account
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[E$Lg 清洁帐目||与…停止交易to close ones account with
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S_[$2 结帐to close an account
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o,k#ft< ?Ho$fGz "^t7]=q 清理未付款to ask an account||to demand an account
Z2{$FN `*CoVx~fk a?Om;-i2`S vasw@Uto) 结清差额to balance the account with
8;=?F>]xn R&s/s`pLW z*nztvY@e H?opG<R=ek 清算to settle an account||to liquidate an account||to square an account
,=!s;+lu{ \yymp70w N+SA$wG y%--/; 审查帐目||监查帐目to audit an account
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=x :%Z)u:~': 检查帐目to examine an account
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ZGw 转入A的帐户to charge the amount to As account
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RE s5 Fn("h]n 以计帐方式付款to pay on account
ICo Z<;p tSDp>0yZ3 oi3Ix7 hQSJt[8My 代理某人||为某人on ones account||on account of one
EI9Yv>7 d{ 7.5\LTM>9e :\#]uDT2= UIQ=b;J9 为自己计算||独立帐目on ones own account
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V $ 由某人收益并负风险on ones account and risk||for ones account and risk
Rx<[bohio DF#WQ8?$] x^F2Ywp% ,Ur~DXY 由某人负担for ones account||for account of one
)fZ5.W8UE] RDG,f/L2 D/{ Spw@ Jf2:[Mq 按某人指示||列入某人帐户by order and for account of one
(aCl*vV1 ;+qPV7Z Dc>)j s|" \b88=^ 列入5月份帐目for May account
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a$G }\ui}\ `V ++})5v 编入某中帐项下to pass to the account of||to place to the account of
.uagD[${ &4MVk3SLx# HNoh B4vt o:Z*F0qm 寄出清算书to send in an account||to send in render an account
s.dn~|a [76m gj!K $t</{]iX f{z%P I[ 支票薄cheque book
Zk;;~ESOU &(^>}&XS.< lR^dT4 m~NWY$oI9[ 支票陈票人cheque drawer
XY QUU0R B&Ci*#e <db/. A3 3y
D5u 持票人cheque holder
7iJk0L$]x \&qVr1| $v oyXi`* 0Rk'sEX, 不记名支票cheque to bearer||bearer cheque
cwC,VYVl Q}.y"|^ o-'i)pp x!.VWG tb 记名支票||认人支票cheque to order
Z/RUrYeb R+JI?/H ujWHO$uz! /7"1\s0 U 到期支票antedated cheque
gS|xicq! 80]TKf> FW.dHvNX `Zi #rr|)L 未到期支票postdated cheque
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?RzT0HRd 2nieI*[ 保付支票certified cheque
EIEq[`h A>g$[ 7ER 2h* 7Y*m_AhxJ 未获兑现支票,退票returned cheque
O`0$pn 7VXeu+-P *nW9)T v_@_J!s 横线支票crossed cheque
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T#M$T rlIEch^wZ 特别横线special crossing
U?lu@5 ^Z q5W'P> @!'H'GvA 2,;t%GB 空白支票blank cheque
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. `k|nf9_ 失效支票,过期支票stale cheque
`j<tI6[e +=k|(8Js# 9h(hx7] |)-:w? 普通支票open cheque
&P3vcB ncdr/(` ] zY KRZV9AJ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
">9CN$]J `j![ MX0B$yc$ 7:<Ed"rdE 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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)r dZgfls `@D4?8_ 支票换现金||兑现to cash a cheque
.Cus t //@=Q!MW /6c10}f ECzNByP 清理票款to clear a cheque
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u56 保证兑现to certify a cheque
$@kw>2 \Agg6tYr 6w;|-/:` Ig KAD#2a 填写支票数额to fill up a cheque
Rk[ * p 3raA^d3!? =3C)sz} Gnt!!1_8L 支票上划线to cross a cheque
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0QqzS 开发支票to make out a cheque
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S! 签发支票,开立支票to draw a cheque||to issue a cheque
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<byO /$,=> iBC>w+t14 透支支票to overdraw a cheque
m@u`$rOh oD@jtd>b% C}'="g^=sl HbfB[% 背书支票to endorse a cheque
ld}$Tsy0 _lv:"/3R 8G] m7Z Z[S+L"0 请付票款||清付票款to pay a cheque||to honour a cheque
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\N , ' + 支票退票to dishonour a cheque
:yjK*"T|OD 89#0vG7m "ak9LZQ9z kseJm+Hc 拒付支票to refuse a cheque
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s X/K)kIi 1 3`0d 拒付支票to stop payment of a cheque
0(/D| Wo+CQH6( ,nB3c5X)| {a8^6dm*E 提示要求付款to present for payment
.`>l.gmi& EQ63VF ~!:S p_y D>b5Uwt 见票即付持票人payable to bearer
)(Mr f{ kefv=n*]l 83ic@[ 2, "q_d'V 支付指定人payable to order
Wo9psv7. x3 6 #x 66@3$P%1p _OU.JrqC 已过期||无效out of date||stale
DwY<qNWT EH*ym#Y ~/jxB)t dEd ]U49u 请给出票人R/D||refer to drawer
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gr`Ar; 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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#!2 文字与数字不一致words and figures differ
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piHoM ]r6BLZ[ % 支票
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#1j" 时间已过account closed
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grCO-S|j^ 1KYbL8c -e{)v' C) 更改处应加盖印章alterations require initials
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:Dk@?o@2;C 时间已过effects not cleared
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nCjA\$ 6i]Nr@1C 停止付款payment stopped
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6/[Z178m ;;YcuzQI3 lP@) 支票毁损cheque mutilated
," C[Qg( xz"Z3B V/3 {^Fcr e|b~[|;*= 汇款||寄钱to remit||to send money
{}g %"mi# MjQ[^%lfL lk[G;=K:. %wt2F-u 寄票供取款||支票支付to send a cheque for payment
`y^zM/Ib BEXQTM3])I aJ6#=G61l dU ,)TKQ 寄款人a remitter
jcEs10y A,m4WO_q3 }iua]
4| X(GmiH /E 收款人a remittee
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jahpji6 国外汇票foreign Bill
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f*cQ HQ^9[HN. <$jKy 3@ 国内汇票inland Bill
Sc&)~h}YF ~Law
F_]6 %bIsrQ~B Jo{zy 跟单汇票documentary bill
Hva2j<h p!+L wv , GBZ-f L w>-7) 空头汇票accommodation bill
3yTQ ]urK$ ycgfZ 3K !uWxRpT,7 原始汇票original bill
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6Xdtr Mjb 1 t|;%DA)fjw 改写||换新票据renewed bill
[AXsnpa/C 2?GXkPF2;A `nT?6gy +w "XNl 即期汇票sight bill||bill on demand
<1aa~duT Bj@x$v#/^ f5@.^hi[ ;"1/#CY773 …days after date||…days after date…日后付款
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MWBXs75I p1Q/g Il r2RBrZ@1 …months after date||…months after date…月后付款
!L4dUMo o;3j:#3 | QT#b>xV)1 XjX 2[*l 见票后…日付款…days after sight||…days sight
xM&EL>m>L oG!6}5 5B%w]n D899gGe 见票后…月付款…months after sight||…months sight
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$fTgm 同组票据set of bills
sNL+F I$n+DwKcN y'^F,WTM +<&E3O r 单张汇票sola of exchange||sole of exchange
(FuEd11R FIH@2zA W:WQaF`2x V]Sgx00; 远期汇票usance bill||bill at usance
9+}cE**=d JlUb0{8PE UanEzx%
R6 ;jY/*# 长期汇票long bill
X1Qr_o-BR Ddb-@YD&+0 *\D}eBd| 47KNT7C 短期汇票short bill
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}mL\8 kL|\wci C#0brCQq3 逾期汇票overdue bill
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@ufV -OWZ6#v( 宽限日期days of grace
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*,17x`1e Yr=8!iR$ 电汇telegraphic transfer (T.T)
$%=G[/i' 40u7fojg2 [,rn3C A syRN4 邮汇postal order||postal note (Am.)||post office order||money order
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XG 8fh4%#,C% E:)Cp 本票promissory note (P/N)
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1w 押汇负责书||押汇保证书letter of hypothecation
W2hA-1 q4/909x= .%IslLZ eQ;Q4 副保||抵押品||付属担保物collateral security
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$ 担保书trust receipt||letter of indemnity
*}w+68eO Lc|{aN !>3LGu, 6J\fF tB@V 承兑||认付acceptance
E=]]b;u-n 6Hk="$6K _w>uI57U %m`zWg- 单张承兑general acceptance
f!x[ln< hO3{ gw+eM,Yp at|
\FOKj 有条件承兑qualified acceptance
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>K@AW# 附条件认付conditional acceptance
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{> APq7 f8t aClA{ ,F9nDF@) 部分认付partial acceptance
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