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。
zqm/<]A*l 会计报表statement of account
e@L?jBj8m @.l?V6g9T iQz
c$y^,9 GL3ol
KnL 往来帐目account current
=EUi|T4: 1VB{dgr :.?%e{7 :+UahwiRD" 现在往来帐||存款额current accout
AUPTtc`#Y kRB2J3Nt. ya'OI P ` Rs53R$PIR 销货帐account sales
g BV66L Te@=8-u- jT:kk wsAijHjJI! 共同计算帐项joint account
Kr74|W= v:u=.by99 [-w+ACV~ Fr]B]Hj 未决帐项outstanding account
dPyZzMes= zzZK S kcZz WG|n z>O =. Ku6 贷方帐项credit account||creditor account
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9g ZvkBF9d 借方帐项debit account||debtor account
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bj U]] 应付帐||应付未付帐account payable
( 2i{8 |gM@}!DL _2nNCu ( $s!2D"wl n 应收帐||应收未收帐account receivable
'v_VyK*w [TX5O\g![ ZqJyuTPv H+Se 新交易||新帐new account
>kG: MJj ]B9Ut&mF; }XIUz| Z)RV6@( 未决帐||老帐old account
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d/&~IR 现金帐cash account
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F!~o J 流水帐running account
cj9<! "6 D7OPFN7` 0j(/ N |-.r9;-b 暂记帐||未定帐suspense account
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/*i (}&O)3) 过期帐||延滞帐overdue account||pastdue account
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be ahx*Ti/e tU, >EbwO 杂项帐户sundry account
8ZvozQE sboX< 7&{[Y^R]" @#KZ2^ 详细帐单||明细表detail account
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2P,Z 6L Tq`rc"&7u 呆帐bad account
*/E5<DO _S;Fs|p_ "[p-Iy1 tP]-u3 会计项目title of account
"I)`gy& pZO`18z = ,^eQZR: KI~M.2pk 会计薄||帐薄account-book
B kWoK/f4 Hv.nO-c t&L+]I'P3 9#ZR0t.cY 营业报告书||损益计算表account of budiness||business report
89X`U)Ws zTQTmO R3ru<u>k& $l<(*,,l 借贷细帐||交验帐account rendered
|*-&x:p7O >{huaN B Fi_JF; 6N {|;R@2 明细帐account stated
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<w?~ 与…银行开立一户头to open an account with
'o.A8su, |ZuS"'3_w }[m,HA<j %^ z##7^ 与…银行建立交易to keep account with
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z tsvh/)V u AmDXqJ3 UjrML 继续记帐to keep account
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{c!|- 7lYiu fg 与…有交易to have an account with
I#U"DwM oUG!=.1}K5 >p|tIST XAF*jevr 作成会计帐||有往来帐项to make out an account with
6o!Y^^/U 7C"&f *lEi L5-Kw+t l'0fRQc 清算||清理债务to make up an account
JXA!l?% >p;cbp[ht L?slIGp%- Tz{f5c& 清洁帐目||与…停止交易to close ones account with
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^$w?j 结帐to close an account
>GV= % y2:~_MD M8HHyV[AmC Bc^MZ~+ip 清理未付款to ask an account||to demand an account
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o+r-t 'ZboLoS*- M!j: 2dT" 结清差额to balance the account with
"cVJqW 3!:?OUhx RAps`)OR? SZ'2/#R> 清算to settle an account||to liquidate an account||to square an account
\sZT[42 "Smek#l S%t*! X zF-g*e 审查帐目||监查帐目to audit an account
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%SWO -0o1iU7 N& 683z ?\7$63gBH 检查帐目to examine an account
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s<2Ozv 转入A的帐户to charge the amount to As account
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RUE-f 以计帐方式付款to pay on account
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U6/$CH<pe 8,^2'dK34 :3aZ_ 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
T4lE-g2%M h.%)RW? 7i@vj7K )GC9%mF; 由某人收益并负风险on ones account and risk||for ones account and risk
Uxl7O4J@H &u}]3E'-k Qf:#{~/ s=BJ7iU_68 由某人负担for ones account||for account of one
KdTDBC 6PyODW;R/5 fp`k1Uq@ r]<?,xx[ 按某人指示||列入某人帐户by order and for account of one
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= 列入5月份帐目for May account
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;wj~ L63B# H" dum(T OKO+(>AQ 编入某中帐项下to pass to the account of||to place to the account of
Ht_7:5v& ,}jey72/k Rxfhk,I A]_5O8<buW 寄出清算书to send in an account||to send in render an account
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@' @L YM<F7tp4 +{dJGPoY]p 支票薄cheque book
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j z1vSt[s 支票陈票人cheque drawer
P3op1/Np Vu1swq)l p/WE[8U d"U'\ID2y 持票人cheque holder
mi&mQQ *Al`QEW t[=teB v< >tQ$V<YB 不记名支票cheque to bearer||bearer cheque
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\o &Gl |Zm'! -_ $s,Az_bs l1uv]t < 记名支票||认人支票cheque to order
I\WBPI 1P6!E*z\ bb}$7v`G gH<A.5 xy 到期支票antedated cheque
`Dp_c&9] S>nf]J` G+V?c1Me t1rAS.z& 未到期支票postdated cheque
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B,DF 保付支票certified cheque
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s1 未获兑现支票,退票returned cheque
f*E#E=j 6~.{~+Bd \l71Q/y6u` d*tn&d~k, 横线支票crossed cheque
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koqA, Q8?:L<A Uxb>)36I 7j~}M(s" 普通横线general crossing
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UM2o; 特别横线special crossing
u.9syr vH)V\V :{'%I#k2 ;JV(!8[ 空白支票blank cheque
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r ZMGthI}~- 失效支票,过期支票stale cheque
y\@INA^ #2*6esP zya2 O?s #Zj3SfU~` 普通支票open cheque
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GL,j\(~7 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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> k @;`d\lQ bD4aSubN 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
CA]u3bf~ (K`@OwD H}PZJf_E N"-U)d-. 支票换现金||兑现to cash a cheque
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0` 清理票款to clear a cheque
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kAnK1W> 保证兑现to certify a cheque
Sgq" 3(+%, %[WOQ.Sh u )kQ*& ,HECHA_" 填写支票数额to fill up a cheque
u`Abko<D <Wa7$ h F Vl`!6.F3 a_U[!`/w 支票上划线to cross a cheque
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iCNJ%AZH 0@/C5 v 0;Z] vl/| 开发支票to make out a cheque
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> 签发支票,开立支票to draw a cheque||to issue a cheque
sM6o(=> ,&iZ*6=X?0 P]<15l s}g3*_" 透支支票to overdraw a cheque
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a-Z+^ DsCbMs=Y 背书支票to endorse a cheque
;X%8I$Ba, :@#6]W X3R:^ff\ }dpE> 请付票款||清付票款to pay a cheque||to honour a cheque
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%F =i:,")W7= 支票退票to dishonour a cheque
;uN&yj<}a @Zw[LIQ* e`bP=7`0 sOhKMz 拒付支票to refuse a cheque
0 LQ%tn Ls/*&u _|wnmeL* Z=9gok\ 拒付支票to stop payment of a cheque
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o6 4azqH;i #+(@i|!ifo 提示要求付款to present for payment
f6`W(OiE ?yKG\tPhM =k##*% W<T
Ui51Y 见票即付持票人payable to bearer
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{D7T P#-p*4 /5y _ < o,[Em< 支付指定人payable to order
', P_a,\ y/;DA= [i8Ju g4&f2D5 已过期||无效out of date||stale
<{IeCir ZDx1v_xr kJpr:4;@_ ?D['>Rzu 请给出票人R/D||refer to drawer
5,9cD`WR^ <z8z\4Hz g"v6UZ\ *3rp
g 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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}{$HStZ vDCbD#.6 文字与数字不一致words and figures differ
~toR)=Yv {hVc,\A RmJ|g< 't+'rG6x 支票
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&(h@]F! 时间已过account closed
xtK}XEhG! >OKc\m2%Q 4@=[rZb9 OmZK~$K_ 更改处应加盖印章alterations require initials
zICAV -& ??z&w`Yy, ?f:ND1jU y=zs6HaS )}@Z*.HZL
Lw`}o` D 时间已过effects not cleared
3:bP>l! z`sW5K(A R'qBG(?i }ISR +./+ 停止付款payment stopped
@ 1FWBH~ K0\`0E^, {7.uwIW.1 HG^~7oMf 支票毁损cheque mutilated
wlpcuz@ K~+x@O* .&.L@CRH b6g/SIae 汇款||寄钱to remit||to send money
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yGlX[ tG[v@-O |nY+Nen7 5hfx2O) 寄票供取款||支票支付to send a cheque for payment
2{S*$K[M rBZ00} cFHSMRB|P Yu:($//w 寄款人a remitter
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K#G%,: 收款人a remittee
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_)i)V 0>:`|IGnT2 *_"lXcG. 国外汇票foreign Bill
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z> 1-PFM- ;Bat--K7+ 国内汇票inland Bill
:@S=0|:j ~>$z1o&}. H%;pPkIi /UtSZ( 跟单汇票documentary bill
n6{nx[%7N7 w[J.?v&^ eNrwkV^ TSj)XU {W 空头汇票accommodation bill
y2Vc[o(NP Fl++rUT |`Be( $it>*% 原始汇票original bill
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G$-:4B 改写||换新票据renewed bill
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PRK*7-( 'h 7n} 即期汇票sight bill||bill on demand
f0g&=k{OD Pcr;+'q -;$jo- :U-yO 9!j …days after date||…days after date…日后付款
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U#FE)s …months after date||…months after date…月后付款
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rm,h\ r8!M8Sc 见票后…日付款…days after sight||…days sight
!DeU8.% r`C t/]c e_Q(l'f nG"Ae8r 见票后…月付款…months after sight||…months sight
A{Q~@1 (Jk:Qz5 0vM,2:kf* !}HT&N8[r 同组票据set of bills
y |Tv;v1L w4Ku1G#jC OoR0>!x Z 62#8c~dL 单张汇票sola of exchange||sole of exchange
VM"*@T [?#-JIZ3T zxvowM iPrAB* 远期汇票usance bill||bill at usance
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9R4q^tGR\ 长期汇票long bill
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~R2u RTTEAh:. m`/!7wQs eXMl3Lxf 短期汇票short bill
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p [RHji47 YR$d\,#R r;8$ 7C. 逾期汇票overdue bill
vC5y]1QDd +K[H!fD Xr pnc7 ;,:w%. 宽限日期days of grace
Y--Uo|H kam\dn04 }L|XZL_Jo# vm "dE4W= 电汇telegraphic transfer (T.T)
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[+_T{ 5[$jrG\! z@J;sz G-sA)WOF 邮汇postal order||postal note (Am.)||post office order||money order
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本票promissory note (P/N)
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0-qL 押汇负责书||押汇保证书letter of hypothecation
Hf$LWPL)lM z c,Q OAtn.LU \~'+TW 副保||抵押品||付属担保物collateral security
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s2I&pQ 担保书trust receipt||letter of indemnity
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4vRIJ}nQ 承兑||认付acceptance
[\e2 ID; n:[GK_ ~eHu+pv `@|Kx\y4=j 单张承兑general acceptance
<',bqsg[ F^|4nBd*ub >R}p*=J t@\op}Z-M 有条件承兑qualified acceptance
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yr q%A.)1<'_ 附条件认付conditional acceptance
VCUEzR0 iSxuor^; o2M4?}TpIV )
YP9 部分认付partial acceptance
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