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。
O;tn5 会计报表statement of account
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B2y8&W 4QDzG~N4)| 9bvd1bKEW nQC[[G*x 往来帐目account current
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):kh BJTljg({o @n3PCH6:Ao jws(`mIf\ 现在往来帐||存款额current accout
*n\qV*|6bI _l<"Qqt ~a Rq\fx{ % *hBrjbj 销货帐account sales
MDt4KD+bZ ujBADDwOg) b87d'# . kE}Ib4]J 共同计算帐项joint account
M,P_xkLp N11am #{a <{HX FUqiP(A 未决帐项outstanding account
vF1$$7k c=CXj3 R7>@-EG ^
T S\x/P 贷方帐项credit account||creditor account
k2a^gCBC #t*c*o @(L| 9:WKG'E8a 借方帐项debit account||debtor account
k5/}S@F8 $6[]c)( ah.Kb(d: 8h=XQf6k0 应付帐||应付未付帐account payable
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\RYr LGkKR{ep( .j }, BN67o]*]< 应收帐||应收未收帐account receivable
<dZ{E7l qn . PC5FfX /WMLr5 新交易||新帐new account
P#C`/%$S b~p < -$rfu A{k
@V!A% 未决帐||老帐old account
=G`m7!Q) WF]:?WE% 3 ren1 JqO( ]*"Hi 现金帐cash account
4C$,X!kzF ,o`qB81 L r,$98Dy i.]}ooI 流水帐running account
b< rM3P; Us<lWEX;k Hcpw[%( {+ m)*3~w 暂记帐||未定帐suspense account
UTz;Sw?~hw cjL!$OE6 A,osrv t
t=$:}A 过期帐||延滞帐overdue account||pastdue account
J' ;tpr 2+'&||h ;Mc}If* ` mi!"pm w 杂项帐户sundry account
*VpQ(" tP UQ"S AxeWj%w@ T'X Rl@ 详细帐单||明细表detail account
)\e_I\- rtI4W psMagzr&)e gm8H)y, 呆帐bad account
:p{iBDA &sW/r::, $KiA~l P>H'od 会计项目title of account
/swTn1<Y k$hWR;U /xmd]XM=_ qIk6S6 会计薄||帐薄account-book
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NY YC$pT e'jR<ln| 营业报告书||损益计算表account of budiness||business report
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#sg7) 借贷细帐||交验帐account rendered
33; ytd ScI9.{ wxoBq{r; NEN br$,G 明细帐account stated
XhS<GF% Awj`6GeJ m$4 Gm(Up r1[0#5kJ;J 与…银行开立一户头to open an account with
bZ389dSn +n0y/0Au CV` I. {30A1>0#P 与…银行建立交易to keep account with
6PTD%Rf\ @M(vaJB8u JeO(sj$e ?e BN_a,r6 继续记帐to keep account
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`3T;1 与…有交易to have an account with
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Xmrc{S 作成会计帐||有往来帐项to make out an account with
<5nz:B/ ub-ZrC' rc"Z$qU? LOp<c<+aW 清算||清理债务to make up an account
{AB0 PM;- 8&3G|m1-2 gn'. 9";j zW\&q!`IRP 清洁帐目||与…停止交易to close ones account with
P2lj#aQLS #/YKA{ .~Td/o7 VG)kPKoi 结帐to close an account
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B[8 JD,/oL.KA 清理未付款to ask an account||to demand an account
8)T.[AP 3]V"9+ 'sJYt^ wVp 结清差额to balance the account with
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=U= 5 *;Sj&O 清算to settle an account||to liquidate an account||to square an account
\= i>}Sg $O=m/l$ NKh 8'=S ,|}Pof=]xk 审查帐目||监查帐目to audit an account
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@ ;j S~0R wU+-;C5e *GD?d2.6j 检查帐目to examine an account
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, Q/L:0ovR Y=\;$:L[ :Fu.S1j$ 转入A的帐户to charge the amount to As account
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J.bK 6Xbo:# 以计帐方式付款to pay on account
O6 bB CF; p%ek)tT CB\E@u, Ar,B7-F! 代理某人||为某人on ones account||on account of one
?u/RQ 1 >Ta|#]{ a;8q7nC XhhV7J_F 为自己计算||独立帐目on ones own account
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@OgR J{`G= 由某人收益并负风险on ones account and risk||for ones account and risk
j&(aoGl@ &3#19v7/ TldqF BX h0_od/D1r 由某人负担for ones account||for account of one
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B"P-h^oiV 按某人指示||列入某人帐户by order and for account of one
-C1,$mkj o-H\vtOjE \jH^OXxb Te_%r9P|2 列入5月份帐目for May account
'So,*>]63 >PHin%# DPqk~ KCM <#HQU< 编入某中帐项下to pass to the account of||to place to the account of
Hwiw:lPq`E X+dLk(jI`u vVBu/)
Okxuhzn>" 寄出清算书to send in an account||to send in render an account
X"lPXoCN j%%& G$Tfu kn9ul3c Ps<;DE\$f4 支票薄cheque book
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: 支票陈票人cheque drawer
J;8M._ {Qv Whf N5K\h}'% FglW|Hwy 持票人cheque holder
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} f(SK[+aqW oyC5M+shP9 Z /G`8|A 不记名支票cheque to bearer||bearer cheque
7H=V|Btnc 9fQ[:Hl" sQ";
t=yC D[i?T3i 记名支票||认人支票cheque to order
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g&M 9 ^+8b9y sH_B*cr3 HAKB@h) 到期支票antedated cheque
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4JT\ <ddXvUCX 4J5 RtK 未到期支票postdated cheque
ngLpiU0H& Mj!g1Q 2-$O$&s. -F7P$/9 保付支票certified cheque
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mb<z^>5 xwSi.~. 'LX]/D &)
qs0 未获兑现支票,退票returned cheque
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<] x ,azBk`$iQr }ebu@)r }t%2giJ 横线支票crossed cheque
BZP{{ M4}b lh# u;G-46 3sD/4 ? 普通横线general crossing
eHE?#r16Z 4ux^K:z _ci8!PP i K,^|Q8 特别横线special crossing
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_eqnX 空白支票blank cheque
&zV;p ,z5B"o{Et 2 Q}^<^r ~{cG" 失效支票,过期支票stale cheque
AGGNJ4m R LNto5? 3]rd!Gp=* 9f #6Q*/ 普通支票open cheque
PblO?@~O eKvQS}11 l1
UN.l'p HDHC9E6 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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jI!WE$dt Y^ 2]*e% 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
8i~n;AhDs $s<bKju 6~ +/cY-V ydMfV- 支票换现金||兑现to cash a cheque
f#3!Q!C^ 6b-E|;"]:^ (5h+b_eB C^ 1;r9 清理票款to clear a cheque
v=J[p;H^H Z(c2F] 9{&oVt~Y$ <G60R^o 保证兑现to certify a cheque
NR.YeKsBq L(`Rf0smt t|]2\6acuc ^GC 8^f 填写支票数额to fill up a cheque
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PC(g eb=#{ u&Cu"-%=M 支票上划线to cross a cheque
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e1= &BE'~G rvETt JXAH/N&i 开发支票to make out a cheque
j-(k`w\ &Ef_p-e-P Sr4/8BZ u Tvck6 签发支票,开立支票to draw a cheque||to issue a cheque
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Dl=qss~g+ ByivV2qd{ 透支支票to overdraw a cheque
Q}|QgN cUD}SOW n]a/nv p -wEPC0 背书支票to endorse a cheque
!_pryNcb H q."_i{I g3kF&+2i s\io9'Ec 请付票款||清付票款to pay a cheque||to honour a cheque
vI0::ah/ xO<Uz"R Wer.VL j7v?NY 支票退票to dishonour a cheque
woyeKOr .?LP$O= by@}T@^\ @ZtDjxN
& 拒付支票to refuse a cheque
yGX"1Fb?;x Pj7n_&*/ a6 epew!2 qIg^R@ 拒付支票to stop payment of a cheque
eG\`SKx_ &'A8R;b}-? IrTMZG Ika(ip#]= 提示要求付款to present for payment
vj4n=F,Z B<6Ye9zuG ~ -zch=+u IHStN,QD 见票即付持票人payable to bearer
qb?9i-( !)+8:8H' HRF;qR9v m
j@{hGP 支付指定人payable to order
> ?<C+ZHh >' e(|P4 qgk6 \&K[ L>{p> 已过期||无效out of date||stale
L6f$ID: |}2X|4&X 6ujePi <U ~CQTPR
请给出票人R/D||refer to drawer
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GhdYE < (<IRCR = 6
^phZ( }RN&w]< 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
-1 <*mbb0 TF- k|##G iU9> qJ] 3+d_5l;m) 文字与数字不一致words and figures differ
UCL aCt - CH4 ~9mmE 9~6)u=4sS" C3z#A3&J 支票
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k.("<) 时间已过account closed
C,#FH} ?/ Cl 8e*1L:oB! `D9AtN] R 更改处应加盖印章alterations require initials
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L-QzC<[F/ 时间已过effects not cleared
76j5 NvU~? WN ,sln0 Kb5 Y A 停止付款payment stopped
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5FNO 支票毁损cheque mutilated
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[ 汇款||寄钱to remit||to send money
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C5" K>x+*UPL u[;,~eB%w 寄票供取款||支票支付to send a cheque for payment
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XS2;V W]U},g8Z 寄款人a remitter
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)?~ bJ#]Xm(]D #FQkwX'g 收款人a remittee
02F[4c ~ |NoTw K l6O8:XI G378,H 国外汇票foreign Bill
{} gr\ ;%_s4 H:jx_ +'f+0T\) 国内汇票inland Bill
H$o=kQN s%c>Ge j68_3zpl gvLzE&V} 跟单汇票documentary bill
.vJlTg 'gQ0=6(\ ]`, jaD 1#m'u5L 空头汇票accommodation bill
01^+HEbm . \6q\7Ej rrL
gBeQa Spqbr@j 原始汇票original bill
AZgeu$:7p< _>k&M7OU4 9z0G0QW[ *fj5$T-Z 改写||换新票据renewed bill
fKYR DGn ZJ
Ke}F`l i3[%]_eP. T1YCld 即期汇票sight bill||bill on demand
, A@uSfC( <QcQ.b l}jC$B`5 iXsX@ S^F …days after date||…days after date…日后付款
7}r6mr0vpm AIU=56+I\ `EJ.L6j$' U-mZO7y! …months after date||…months after date…月后付款
uZ/XI {/ V }?MP-.c ??u*qO:p d(X/N2~g 见票后…日付款…days after sight||…days sight
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D3OE HZJ)q`1E |@*3
nb8 见票后…月付款…months after sight||…months sight
rQb=/@- +$;*" o 61
8k- Q dPqcw4+X 同组票据set of bills
L%Mj{fJ>Wm ]I<w;.z bK69Rb@\A e\7AtlW" 单张汇票sola of exchange||sole of exchange
5ca!JLs =euMOs f'WRszrF FD[o94`% 远期汇票usance bill||bill at usance
Svl;Ul nd#owjB E3"j7y[S ZR8%h< 长期汇票long bill
&rbkw<=j F>lM[Lu# kuI$VC
/Y#Q<=X 短期汇票short bill
#9e 2+5s zc.r&(d ;#XF.l,u F(DM$5z[ 逾期汇票overdue bill
8c3/n f>zd,|)At F"| ; Qu_=K_W 宽限日期days of grace
Memb
`3 i*jnC> UpSa7F:Uw m88(f2Ch 电汇telegraphic transfer (T.T)
JKY [U@;EeS +k{l]-)1
ZE[NQ8 邮汇postal order||postal note (Am.)||post office order||money order
W!R7D%nX cof+iI~9O% fJK;[*&Y 9y
YNX;C 本票promissory note (P/N)
Y;1s=B9 A)80qx:
6ee1^> %zYTTPLZ 押汇负责书||押汇保证书letter of hypothecation
9ePR6WS4 P%y9fU2[ qoAJcr2uN 4K0Fc^- 副保||抵押品||付属担保物collateral security
^5q}M' ;-quK%VO! #:E^($v L~!Lq4]V\g 担保书trust receipt||letter of indemnity
RV>n Op}R MZ:Ty,pw:O @g]>D z0 J:"M 承兑||认付acceptance
30{+gYA ^%t
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X&pZ }*|aVBvU 单张承兑general acceptance
gg&Dej2{ p?#xd!tc2N 1[]V @P^ #&Fd16ov 有条件承兑qualified acceptance
ow7*HN* 50^CILKo7 B*^8kc:)L 0Ci:w|J 附条件认付conditional acceptance
0IxHB|^$ tN_~zP fiQ/ &]|5 ch)#NHZ9F 部分认付partial acceptance
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