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。
&l~9FE* 会计报表statement of account
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$QnsP#ePN 往来帐目account current
\ch4c9 5 89P$2e1X F13vc~$Ky Gg y7xb 现在往来帐||存款额current accout
PM3fJhx nP+jkNn3 30bdcDm, cuh Z_l 销货帐account sales
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*? 共同计算帐项joint account
FyqsFTh_ KtcuGI/A tR<L9h +R',$YzD 未决帐项outstanding account
w"q^8"j! eQJyO9$G %(B6eiA kZ'wXtBYe 贷方帐项credit account||creditor account
oA+'9/UY df{6!}/( vT#m 8Kg =kb/4eRg 借方帐项debit account||debtor account
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!% w 应付帐||应付未付帐account payable
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/0r6/ _5-. 应收帐||应收未收帐account receivable
7!JBF{,= M%2w[<-8c H^JFPvEc #]J"j]L 新交易||新帐new account
P,)\#([vc \{54mM~ y'_2|5!Qs x{3q'2 未决帐||老帐old account
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XZf %$F_oO7" 现金帐cash account
8u"HW~~= \9 k3;zw }'4aW_ta \J6&Z13Q 流水帐running account
Hm]\.ZEy :Fi$-g kyL]4:@W` B<jVo%og 暂记帐||未定帐suspense account
W];l[D<S* P9M. J^< Nuaq{cl [#2X 过期帐||延滞帐overdue account||pastdue account
MS& 'Nj aK--D2@}i ]JlM/ Tua#~.3}J 杂项帐户sundry account
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PTG/(' s,~g| I\ Q1P=A:*]9 Hli22~7T: 详细帐单||明细表detail account
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2JxT y)b=7sU 呆帐bad account
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ned MLN+ BuS !f G}<6&i V(0V$&qipc 会计项目title of account
KVPWJHGr \I 7,1I [#;CBs5o {GG;/Ns{f- 会计薄||帐薄account-book
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ITfz/d8 营业报告书||损益计算表account of budiness||business report
z7R2viR[ ,=dc-%J ^AC2 zC [p_<`gU? 借贷细帐||交验帐account rendered
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Gd 明细帐account stated
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; FMz>p1s|dK 与…银行开立一户头to open an account with
uuYeXI; Z=s.`?Z :Q"p!,X=- d bHxc@H 与…银行建立交易to keep account with
N 'YzCq;M JwdvY] \12y,fOJ NB3ar&.$S 继续记帐to keep account
oq2-)F2/ 6/&|)gW', nRcy`A% 6Tsi^((Li 与…有交易to have an account with
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#M|q}jA| r>J%Eu/O 作成会计帐||有往来帐项to make out an account with
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+f'@ c6tH'oV 83_vo0@<6 清算||清理债务to make up an account
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.SY oT"7O5v BF /4 清洁帐目||与…停止交易to close ones account with
/hAy1V6 o>A']+`Eu vPD%5AJN /g$8JL 结帐to close an account
QI`&N(n .qrS[ w H6<3'P VMw[M^ 清理未付款to ask an account||to demand an account
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S0?e/VWy 结清差额to balance the account with
>Zh^,T={G =h[;'v{ |N:kf&]b p_CC KU 清算to settle an account||to liquidate an account||to square an account
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]xP 审查帐目||监查帐目to audit an account
T*92 o:^ .cB>ab& duoM>B>8] Vw5Pgt x 检查帐目to examine an account
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N \omfWWpK CmdPa!4) `h<>_zpjY 转入A的帐户to charge the amount to As account
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T+ 以计帐方式付款to pay on account
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VBd 代理某人||为某人on ones account||on account of one
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为自己计算||独立帐目on ones own account
z;\,Dt Ie4Xk !jRs5{n^Ol \:E=B1 由某人收益并负风险on ones account and risk||for ones account and risk
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nk2H^RM^ 由某人负担for ones account||for account of one
DlQ*'PX7 SeBl*V *OHaqe(* ,{BF`5bn| 按某人指示||列入某人帐户by order and for account of one
ltOsl-OpR WTUC\}#E\ lSBu,UQP _A6e|(.ll 列入5月份帐目for May account
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7\n lLN5***47J Z%QU5. OK%d1M^8j 编入某中帐项下to pass to the account of||to place to the account of
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*!o 寄出清算书to send in an account||to send in render an account
Je=k.pO1 X9o6} %Y ,9~qLQ0O W.?EjEx 支票薄cheque book
.{"wliC2 :Kk+wp}f# nmClP VIuzBmR|\ 支票陈票人cheque drawer
wPr!.:MF q!<n\X3]u }nMp.7b jB3Rue:+g 持票人cheque holder
d ZxrIWx sg4TX?I APq Yf<W )J1xO^tE 不记名支票cheque to bearer||bearer cheque
iV.j!H7o +}Qq#^:_\ %!OA/7XbG 1U8/.x| 记名支票||认人支票cheque to order
0"koZd,c kw5`KfG9 c<5(c%a M`,`2I A 到期支票antedated cheque
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3K`yDF $uYfy< 未到期支票postdated cheque
II{"6YI> Us4#O& A (ZtA[G M6z$*?< 保付支票certified cheque
C$^WW}S $mut v=IO B\6%.R P5oYv 未获兑现支票,退票returned cheque
`tJ"wpCf6 p~h[4hP AzFS6<_ !.[H!-V. 横线支票crossed cheque
|J&=h|-A ]I(<hDuRp f<*-; .t$1B5 普通横线general crossing
Z^%aXaf8 ONm-zRx| JjnWv7W3$ a5uBQ? 特别横线special crossing
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a 空白支票blank cheque
N.q0D5 : `f\+aD'u TQ25"bWi UiH5iZ<r; 失效支票,过期支票stale cheque
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K =iE)vY,?"} e+Sq&H!@ 普通支票open cheque
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|!uC [= 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
cb%ML1c mjJ/rx{kbw {h~<!sEX 7x)32f" 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
V( 3rTDg \Vl)q>K_h ![/ QW lCJ/@) 支票换现金||兑现to cash a cheque
]`TX%Qni V5S6?V\ NU.YL1 zd?uMq;w 清理票款to clear a cheque
Q6=>*}Cm6m 'Jl3%axR 9 N9Q#o$!. A5%cgr% 6 保证兑现to certify a cheque
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0Y'@{ s|-g) apv"s+ r,cK#!<% 填写支票数额to fill up a cheque
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ca |k=5`WG 支票上划线to cross a cheque
-59;Zn/ vKTCS c}D>.x|] 48[b1#q] 开发支票to make out a cheque
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W s -),Pv| 签发支票,开立支票to draw a cheque||to issue a cheque
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+)UV 7` IO mTk T*zy^we jn#Ok@tZ 透支支票to overdraw a cheque
4L)Ox;6> zmh5x{US1 Y$N D KhPDkD- 背书支票to endorse a cheque
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{&chuF H?)?(t7@ <77v8=as5 YveNsn 请付票款||清付票款to pay a cheque||to honour a cheque
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`sJv? 支票退票to dishonour a cheque
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拒付支票to refuse a cheque
CB>O%m[1 7"$9js 2 =\)qUs\z t$5)6zG 拒付支票to stop payment of a cheque
%!p/r` 1iIag}?p 'tun;Y H"%SzU 提示要求付款to present for payment
}ygxmb^@Z )}5f'TK h} <Ie < {ZD'l5jU 见票即付持票人payable to bearer
,)P6fa/ YOY{f:ew >d#Ks0\& hPgDK.R' 支付指定人payable to order
AX2On}&bf 0O7VM)[ s+E-M=d0e s14; \ 已过期||无效out of date||stale
_33YgO A_<1}8{L HLp'^ p_l.a 请给出票人R/D||refer to drawer
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0/%F 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
e8$OV4X wNhtw'E8 Hp?uYih0 {_1zIt| 文字与数字不一致words and figures differ
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ZB 支票
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T^n0 =| 时间已过account closed
ik Pm,ZN _^cFdP)8| coFQu ;i \,G7nT 更改处应加盖印章alterations require initials
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b_xGCBC 时间已过effects not cleared
!BikqTM )#_:5^1 XZ!^kftyW cpg+-Zf% 停止付款payment stopped
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P; 支票毁损cheque mutilated
RFqf$ Mk$Pt FW7@7cVoF A *_ |/o 汇款||寄钱to remit||to send money
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V <764|q h|S6LgB tyyfMA?'L; 寄票供取款||支票支付to send a cheque for payment
xh raf1v3\ S((\KL, _ZU.;0 M<"H1>q@ 寄款人a remitter
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IzzO 收款人a remittee
:ncR7:Z SF2< x9{&rldC (D5.NB%@ 国外汇票foreign Bill
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pq Q N$Ac.F 国内汇票inland Bill
>4N=P0= (fJ.o-LQ +rA:/!b)Y f-b#F2I 跟单汇票documentary bill
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Gc. +f- E8q >'GQB 空头汇票accommodation bill
'5BM*4,:O =u^{Jvl[ WOaj_o +zup+=0e 原始汇票original bill
37M?m$BL jLLZZPBK kbF+aS MH8 Selnv 改写||换新票据renewed bill
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>8l% %ymM#5A 即期汇票sight bill||bill on demand
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7Odw{pc …days after date||…days after date…日后付款
t:h~p-&QB 4:Bpz;x ==
z,vxr c[xH:$G?Y …months after date||…months after date…月后付款
k}o*=s>M $_P*Bk) 0,x<@.pW )K+Tvx3(m 见票后…日付款…days after sight||…days sight
i[wEH1jR EFYyr f@ MCcWRbE5# TT0~41&l 见票后…月付款…months after sight||…months sight
&oyj8 />i~No#Xm GG@&jcp7 5yhfCe m| 同组票据set of bills
D\H)uV` D`G ;kp pzPm(M1^X Q]u*Oels 单张汇票sola of exchange||sole of exchange
eT|"6WJ:{ ct3^V M&/ zU7/P|Dw+ Td`0;R'<}c 远期汇票usance bill||bill at usance
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]99 长期汇票long bill
xqua>!mqS ,X2CV INb} v_zVhEtY Cy~Pfty 短期汇票short bill
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lY3C 逾期汇票overdue bill
*:*Kdt`'G }Z~& XL= a_pNFe Z\`i~ 宽限日期days of grace
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电汇telegraphic transfer (T.T)
o$=D`B F^v <z)x `V;vvHP A wV9[Jl\Z 邮汇postal order||postal note (Am.)||post office order||money order
lAM"l)Ij B tZycI 2[Ja|W\If &D|wc4+ 本票promissory note (P/N)
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+` B[]v[q< TzCNY@y {=Y.Z1E: 押汇负责书||押汇保证书letter of hypothecation
\*5_gPj!d pV3o\bk! ^E5[~C*o3 Vko1{$}t 副保||抵押品||付属担保物collateral security
:d7tzYT ^ Rw54`_kFEB c&Mci"nj0 p&:(D=pIu 担保书trust receipt||letter of indemnity
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n U(.3[x &s|&cT jH1!'1s| 承兑||认付acceptance
4mG?$kCN yH<^txNF -L&FguoVB k-v@sb24_ 单张承兑general acceptance
H'L~8> bUW`MH7yJ llf|d'5Nl G|Du/XYh 有条件承兑qualified acceptance
K#B)@W?9 )1>fQ9 )V}u}5 )1KlcF 附条件认付conditional acceptance
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wFH#_ @bN`+DC!< ;t.LLd 8TK&i, 部分认付partial acceptance
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