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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k>j?j- 会计报表statement of account
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j wV(_=LF 往来帐目account current
b\;QR?16R V#sANi?mpo g[Yok`e[ '9RHwKu&s 现在往来帐||存款额current accout
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, 'MC)%N, 销货帐account sales
{qh`8 3 #jPQ[+ eQYW>z'%, 8BWLi5R[ 共同计算帐项joint account
&Cdd ]bX.w/= J)o~FC]b* m4kmJaM 未决帐项outstanding account
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~'8 a0.)zgWr $r_z""eOc 贷方帐项credit account||creditor account
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/~AajLxu3W GL
(YC-{ WRD^S:`BH 借方帐项debit account||debtor account
mEE/Olh W LeO5BmwHR |E!xt6B Aja'`Mu 应付帐||应付未付帐account payable
EP{y?+E2 ,!Ah+x sd#a_ h`jtmhoz 应收帐||应收未收帐account receivable
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z4}:9 QvqX3FU \t )Zk2 新交易||新帐new account
<tFq6| u QCQ$ ="Dmfy7 2uqdx'^" 未决帐||老帐old account
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'B?> 现金帐cash account
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vE& 3O$Q>.0 w/ 流水帐running account
M-0BQs`N K{"(|~=U l"O=x t`m{ ]LNP"vi; 暂记帐||未定帐suspense account
}0qgvw Qv[@ioc C3WqUf<8`{ u'P@3'P 过期帐||延滞帐overdue account||pastdue account
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V:J9 +=;F vb %'@&j2j> 杂项帐户sundry account
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;-U:t4 详细帐单||明细表detail account
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\z 0 ={8ClUV# QnVYZUgJeV 呆帐bad account
L?<V KT >L5[dkg% 'TezUBRAz |)yO]pB: 会计项目title of account
IQY\L@" &5c)qap;n :/d#U:I B-'Xk{ 会计薄||帐薄account-book
BTGPP@p4 JKXs/r;: 7$}lkL +qDudGI 营业报告书||损益计算表account of budiness||business report
VbJGyjx ~B|K]&/] ,Q2` N{f MhWmY[ 借贷细帐||交验帐account rendered
#.#T+B+9 #k5Nnv#(J -=QA{n 'I\bz;VT 明细帐account stated
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0P&rTtU6 $oe:km1-D *)H?d 与…银行开立一户头to open an account with
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WvN;v 与…银行建立交易to keep account with
i|y8n7c b-yfBO " :@5|4qK L+(5`Y 继续记帐to keep account
*Xn{{ 7 S(5\9 o-yZ$+V 2LEf"FH0~ 与…有交易to have an account with
M')f,5i&$ %F]4)XeW-+ Nu<M~/ <TC\Nb$~ 作成会计帐||有往来帐项to make out an account with
cxp>4[gH 6;"jq92in* 9jCn|+ U#G0 清算||清理债务to make up an account
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{OXKXRCa 清洁帐目||与…停止交易to close ones account with
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uqo'r 结帐to close an account
i<m 1^a#C' ~Uz,%zU#3 [z5pqd- /2Y t\=S= 清理未付款to ask an account||to demand an account
jO &sS? DZ<q)EpC \L($;8`\ /xUTm=w7u 结清差额to balance the account with
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M43n 清算to settle an account||to liquidate an account||to square an account
Po~{Mpe S%uwQ!=O8 x\z*iv k?zw4S 审查帐目||监查帐目to audit an account
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e Zi<Y?Vm/,O 检查帐目to examine an account
qb'4x){ *~YU0o KzZ|{!C <$7HX/P 转入A的帐户to charge the amount to As account
`@!4#3H )zzZYs&| Kx==vq%39 Gi]R8?M 以计帐方式付款to pay on account
!~#zH0# "ld4v+o8l $o2 H#" n] {sBI3 代理某人||为某人on ones account||on account of one
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`5?/\7 *i3\`;^= PWUS@I 2%o@ ?Rp 为自己计算||独立帐目on ones own account
O1]L4V1iH jRdmQmTJ Vcjmj r Z)?uqa 由某人收益并负风险on ones account and risk||for ones account and risk
~nLE?>x|Z O\0]o! L{PH8Xl_ <Cv6wC= 由某人负担for ones account||for account of one
K X0{dizZ &gGh%:`B 9vX~gh{]~ 1j4tR#L 按某人指示||列入某人帐户by order and for account of one
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~J 列入5月份帐目for May account
#7(?B{i ZDn5d% T)N_ ~f| Hst]}g' . 编入某中帐项下to pass to the account of||to place to the account of
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WK$d<:" 寄出清算书to send in an account||to send in render an account
'\g-z cl,\N\ IZ2(F,{o kz30! L 支票薄cheque book
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\"@r%| "|k 4<"] "2m (*+ NQ&\t[R[ 支票陈票人cheque drawer
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c2E*A+V#u U=ek_FO r%=} e++^% 持票人cheque holder
3aX/)v.:4 -w'_Q"o2 Sj(5xa[ ?Sj>b 不记名支票cheque to bearer||bearer cheque
#S4lRVt5 bfV&z+Rv-5 Vf*Z }' /BN_K8nb` 记名支票||认人支票cheque to order
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f o(L8 -F #lDW? 到期支票antedated cheque
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EX) 未到期支票postdated cheque
N e<D'- d YliC 1-=ZIHW 1fOH$33 保付支票certified cheque
'W_u1l/ "ZYdJHM UE\Z]t! `m")v0n3 未获兑现支票,退票returned cheque
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>3 |PNPOj0 G^%FP!'D? 横线支票crossed cheque
;Pw\p^wz CM`B0[B xQ0.2[*5 YQ-!>3/)- 普通横线general crossing
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mo<9Y x>!bvZ2 uB1>.Pvxb V] 0T P# 特别横线special crossing
*,FU*zi Z<IN>:l 4`[2Te> A)%!9i) 空白支票blank cheque
8\VP)<< Kt5k_9 mDdL7I % B^BN|r 失效支票,过期支票stale cheque
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_6v =THRyZCH )R^&u`k Q)[DSM 普通支票open cheque
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?)]pE 93VbB[w~7F 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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Kx y@ 7R7e3p,K 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
$)#?4v< %'w?fqk d=C&b] 91\Sb:> 支票换现金||兑现to cash a cheque
S;K5JBX0# N8KH.P+ 6Z#$(oC %7hf6Xo= 清理票款to clear a cheque
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f4R 9<Ks2W.N Ay@/{RZz 保证兑现to certify a cheque
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o!i (91 YHhk{ 填写支票数额to fill up a cheque
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|OSxZ 支票上划线to cross a cheque
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6qtb 开发支票to make out a cheque
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m 签发支票,开立支票to draw a cheque||to issue a cheque
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|_s6] j6WDh}# 透支支票to overdraw a cheque
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i ?%_Pu oU|_(p"e| 背书支票to endorse a cheque
~"VM_Lz]5 12@Ge] ye-[l7 vA2>&YDFX 请付票款||清付票款to pay a cheque||to honour a cheque
=Eb$rc) WP{U9YF2 A|(!\J0 1i&|}" 支票退票to dishonour a cheque
q"i]&dMr /@64xrvIl= M5:j)oW vNHvuwK 拒付支票to refuse a cheque
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R?j i9Eh1A3Y hkOFPt& 拒付支票to stop payment of a cheque
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[FD9 提示要求付款to present for payment
mNlbiB J"-/ok(<@ :F_>`{ ZnBGNr 见票即付持票人payable to bearer
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TpDL JS/~6'uB 支付指定人payable to order
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[z 已过期||无效out of date||stale
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N2 t` 0p+36g 请给出票人R/D||refer to drawer
BMtk/r/ ~iPXn1 =y >CO:^G% 2%|n}V[ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
.7M.bpmqE dsOt(yNo $Wjx$fD C~WWuju' 文字与数字不一致words and figures differ
&Ez+4.srkh -q(*)N5.2 4aKppj jZH4]^De 支票
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gtIEpYN+ 时间已过account closed
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"Z4 更改处应加盖印章alterations require initials
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NV==[$ (r 时间已过effects not cleared
U5OFw+J 3dJiu Xpv<v[a I`s~.fZt 停止付款payment stopped
~'|^|*}~Dj i3pOGa< 7VskZbj\ ^y%8_r& 支票毁损cheque mutilated
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C mwMu1# s IBP$9 a^\F9^j 汇款||寄钱to remit||to send money
pNZ3vTs6 ,tDLpnB@; ;$8ptB . 8C[eHC*r 寄票供取款||支票支付to send a cheque for payment
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{ S(^YTb7 N<<O(r /0!.u[t)~ 寄款人a remitter
!1K.HdK Y;iI=U e&E7_ !P
t4\ 收款人a remittee
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z_c; 国外汇票foreign Bill
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H 国内汇票inland Bill
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[mNu m3e 跟单汇票documentary bill
&/:c?F?l ,% 'r:@' 2Dt^W.! c}|} o^ 空头汇票accommodation bill
sva-Sd8 t=My=pG 0M)\([W9& P)XR9&o': 原始汇票original bill
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mA(h 改写||换新票据renewed bill
65VTKlDD vl6|i)D c<~DYe;; J_j4Zb% K 即期汇票sight bill||bill on demand
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m5a'Vs L>&{<M_ …days after date||…days after date…日后付款
k {vd1,HZ c6=XJvz 2yD ?f8P4 Ao*:$:k …months after date||…months after date…月后付款
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,?g KY0<N9{ 见票后…日付款…days after sight||…days sight
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{ 见票后…月付款…months after sight||…months sight
:8hX kQ ke KsLrd *b!.9p K PR AP~P&^ 同组票据set of bills
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B 单张汇票sola of exchange||sole of exchange
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HyQ:0q wr(*RI" 远期汇票usance bill||bill at usance
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jeO`45O O*N:.|dUw 长期汇票long bill
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zE>^~ M0e&GR8<z> <VQ@I 短期汇票short bill
0LIXkF3^1 cRCji^,KJ >HzTaXCR[ q$s)(D 逾期汇票overdue bill
:uqEGnEut ep`8LQf ;*U&lT KV'3\`v@LY 宽限日期days of grace
{K|ds($ 5 jROh3kq L$ ^ew0C bP|-G
CKM8 电汇telegraphic transfer (T.T)
o/vD]Fs U[q3 9FR muBl~6_mb2 `r}a:w- 邮汇postal order||postal note (Am.)||post office order||money order
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=i2]qj\ }s#4m zxd<Cq>d 本票promissory note (P/N)
Ra^c5hP:.E xk,1D yFDt%&*n^ sebuuL.l0< 押汇负责书||押汇保证书letter of hypothecation
1-<?EOYaE f{\[+> M0)ZJti ]D^; Ca 副保||抵押品||付属担保物collateral security
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%1bdc Lm0q/d2|\X CHL5@gg@>y 担保书trust receipt||letter of indemnity
c"Q9ob })q8{Qj! 9`@}KnvB? 5twG2p8 承兑||认付acceptance
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.7 N [s%uE+``S u)/i$N EU
Oa8Z 单张承兑general acceptance
mVK^gJ3 K!-iDaVI Y]B9*^d< <BBSC 有条件承兑qualified acceptance
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%T;VS-f bZ+Hu~ em ]0^otM 附条件认付conditional acceptance
I=YZ!* f/` 1vqc8lC PA,\o8]x ^~bAixH^k 部分认付partial acceptance
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