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。
:08,JL{ 会计报表statement of account
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J!+(H8 1y4 Ez=Olbk 往来帐目account current
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n~dT \;"=QmRD%: 现在往来帐||存款额current accout
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"=>3 >J>[& zS 销货帐account sales
3jC_AO%T /RC7"QzL sp*v?5lW NPe%F+X 共同计算帐项joint account
s}% M4 6b \&~b@T Fun^B;GA: ';=O 0)u 未决帐项outstanding account
<<R*2b .UY^oR=b{ ;x@~A^<el [ ~&/s:Vvo 贷方帐项credit account||creditor account
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O+Y6N b?QoS|<e? lv+TD!b 借方帐项debit account||debtor account
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JHh$ VZmLS 4E .+A+|yR 应付帐||应付未付帐account payable
I75DUJqy] o="M W+ko q*P oEKvl3Hz_ 应收帐||应收未收帐account receivable
U0N 60 }oGA-Qc}B S2VA{9:m D!-g&HBTC 新交易||新帐new account
'op|B@y +Kbjzh3<wG {:$>t~=D !\.pq 2 未决帐||老帐old account
|_aa&v~ wHMX=N1/ zL `iK"N` lBvR+9Qw 现金帐cash account
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Fgh_9S9J \B,@`dw .jT#:_ 流水帐running account
My[pr_xg zFff`]^` c>:wd@w 3>`mI8$t 暂记帐||未定帐suspense account
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?k5 "2$fi{9 0e ~JMUb 过期帐||延滞帐overdue account||pastdue account
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P%'cd 9oR@UW1 杂项帐户sundry account
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3- F]]]y5t 4`]^@"{ 详细帐单||明细表detail account
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#w~& 呆帐bad account
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FR d#rf5<i '+!1Y o'G 会计项目title of account
J1RJ*mo7, sF?TmBQ* sn$9Shgh ju8q?Nyhs 会计薄||帐薄account-book
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/l)qB# lN?qp'%H` 营业报告书||损益计算表account of budiness||business report
wyj{zWRJp (\hx` Yh=> [{<`o5qR #9}D4i.`} 借贷细帐||交验帐account rendered
~f1%8z xH(lm2kvT D4-ifsP wb5baY9 明细帐account stated
8Pn#+IvCE i6tf2oqO7 M!A}NWF kmsb hYM) 与…银行开立一户头to open an account with
RJ ||} 5 rc>4vB_ha EZy)A$| YY((V@|
K 与…银行建立交易to keep account with
OgQV;at _jI,)sr4ic '4Ixqb+ THbh%)Zv+ 继续记帐to keep account
B=yqW _8riUt ox>^>wR* c~$)UND^ 与…有交易to have an account with
lL3khJ:% S)k*?dQ##R {M$1N5Eh oMD>Ywc- 作成会计帐||有往来帐项to make out an account with
nntuLuW |`Ntv} tl4V7!U@^z 1N^[.= 清算||清理债务to make up an account
#*uL)2nR .hP D$o G5RR]?@6V axRV:w;E< 清洁帐目||与…停止交易to close ones account with
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V>%rv'G8 结帐to close an account
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#z +L|?~p`V /y#f3r+*2 gJXq^~-hd 清理未付款to ask an account||to demand an account
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& 结清差额to balance the account with
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清算to settle an account||to liquidate an account||to square an account
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'!cCMTj z'U1bMg V/LLaZTE 审查帐目||监查帐目to audit an account
Lpz>>} /?'FE 7Y n;Q7X>-f8` A5RN5`} 检查帐目to examine an account
|`,2ri*5A IH&|Tcf\ v0+BkfU+p @R"JW\bd 转入A的帐户to charge the amount to As account
VUGmi]qd 6|%?te x 82qoGSD. x8\?}UnB 以计帐方式付款to pay on account
@#>rYAb8, D~iz+{Q4 1 ~*7f> Y;Dp3v! 代理某人||为某人on ones account||on account of one
&|ex`nwc0 r:'.nhe w"|L:8 Z'W=\rl 为自己计算||独立帐目on ones own account
;_I8^? d t%FwXaO# ^4hO O`\;e>!t 由某人收益并负风险on ones account and risk||for ones account and risk
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TnA-;Ha 由某人负担for ones account||for account of one
^j7Vt2- RFc v^Xf |4zIfAO 7`Ak)F:V 按某人指示||列入某人帐户by order and for account of one
rJTa l0m-$/ D|p9qe5% fu ,}1Mq# 列入5月份帐目for May account
ZzpUUH/r 70nqD>M4 !zpRrx_ gzT*- 编入某中帐项下to pass to the account of||to place to the account of
yYYSeH At>DjKx]O NB#OCH1/9 j0aXyLNX 寄出清算书to send in an account||to send in render an account
XFpjYwn s`8= 3]w !hy-L_wL] w3_>VIZJl 支票薄cheque book
A,<E\ i$#;Kpb`^ *#|&JIEsi 'KL0@l 支票陈票人cheque drawer
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:\c ^*K(9 LA5(sp@O 持票人cheque holder
#q$HQ&k ()?(I?II 1(R}tRR7 R f~R(D0@ 不记名支票cheque to bearer||bearer cheque
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VyKd 'GWN~5 "+nRGEs6 记名支票||认人支票cheque to order
9;u@q%;!k xm~`7~nFR {\1?ZrCI& bsli0FJSh' 到期支票antedated cheque
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4TO N>`Aw^ _@& 未获兑现支票,退票returned cheque
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#^; \V63qg[ K5h BDDlQci38 横线支票crossed cheque
s ll\g q.bSIV| 9.-S(ZO RtS+<^2a; 普通横线general crossing
!;A\.~-!G <'oQ \eB ]%H`_8<gc IEi^kJflU 特别横线special crossing
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C =UQ3HQD K\r8g=U iYoMO["X 空白支票blank cheque
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w *i%d,w0+ (L&d!$,Dv 失效支票,过期支票stale cheque
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ZS:MFA 6bC3O4Rw 普通支票open cheque
F$]Pk|, lL3U8}vn <]2w n ?6U0PChy 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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de@Y 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
rV#ch( onzxx4bax 46h<,na?, wmLs/:~ 支票换现金||兑现to cash a cheque
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8d'0N 清理票款to clear a cheque
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ds, 保证兑现to certify a cheque
.Q2V}D85 'H;*W |:-] ?=Kduef =Xr.'(U 填写支票数额to fill up a cheque
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&6VnySE? 3Y$GsN4ln 支票上划线to cross a cheque
Q=$2c[Uk =I_'.b M_DwUS1? &oMh]Z*: 开发支票to make out a cheque
f/?P514h f!X[c?Xy" $I?"lky $XH^~i; 签发支票,开立支票to draw a cheque||to issue a cheque
/)O"l @ }U ]`WJOx4 p]c%f2E>d #RLt^$!H 透支支票to overdraw a cheque
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B 8&dF 背书支票to endorse a cheque
j?QDR owv[M6lbD F!K>K z "m>81-0 请付票款||清付票款to pay a cheque||to honour a cheque
Tlr v={ MolgwVd 47/iF97 dj%!I:Q>u 支票退票to dishonour a cheque
G3v5KmT 2Tppcj v `Q,H|hp;k; DtnEi4h, 拒付支票to refuse a cheque
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2|VH |4`{]2C 拒付支票to stop payment of a cheque
7 X4LJf poFg1 "kF g wz8yD8M 提示要求付款to present for payment
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UrQFK <a+Z;> 见票即付持票人payable to bearer
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kG_PT 支付指定人payable to order
3+bt~J0 :~^(g$Z :Ux_qB xId.GWY1 已过期||无效out of date||stale
E4xa[iZ ,Y48[_ymm cN9t{.m 4X|zmr:A 请给出票人R/D||refer to drawer
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wlmRe`R 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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94!S4z 7=, ; h 文字与数字不一致words and figures differ
29q _BR *: 1ZRT:N<- ~y[7K{{ ;T WMP,\=6k0 支票
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xn|(9#1o 时间已过account closed
BFW&2 g$o&Udgs jlg(drTo ei5~& 更改处应加盖印章alterations require initials
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Fea(zJ_ 时间已过effects not cleared
G9@0@2aY8 pFz`}?c0 c_l"I9M#r VOh4#%Vj 停止付款payment stopped
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sRV< 支票毁损cheque mutilated
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1ZB"EQ 8kDp_si 汇款||寄钱to remit||to send money
BJo*'US-Q LB?u8>a' I ?#Q #u|~ 01(AK% e 寄票供取款||支票支付to send a cheque for payment
63x?MY6 N=g"(% S?BG_J6A7 t.\dpBq 寄款人a remitter
&UlWCOo8 VTHH&$ZNq t9IW/Q j^2j&Ta 收款人a remittee
2gVm9gAHUd IRqy%@) PRE|+=w$ &~U ] ~;@ 国外汇票foreign Bill
3|Xyl`i4o DrK{}uM #@nezu2 WvZ8/T'x 国内汇票inland Bill
^&Y#)II x# 5A(g J`1rJ )B8$<sv 跟单汇票documentary bill
4x[S\,20 Y% 5eZ=z /fV;^=:8c $\y'IQ% 空头汇票accommodation bill
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A9 ijx0gh`~ <dhM\^[ 原始汇票original bill
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"AGLVp.zT ZO c) 改写||换新票据renewed bill
I`4*+a'q& K0Fh%Y4)QH e'b(gD} 2x0<&Xy#P 即期汇票sight bill||bill on demand
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Q^txVUL …days after date||…days after date…日后付款
q.`NtsW!\+ vTw>JNVI t |A-9^t'! %;YHt=(1*X …months after date||…months after date…月后付款
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1A$Sr0 )~ h} 7g}w+p> 见票后…日付款…days after sight||…days sight
scLll ,~ \&gB)czEO Pce;r*9 $43qME 见票后…月付款…months after sight||…months sight
(+y Dy8r 9 .gOL1`b* L AAHEv 同组票据set of bills
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2& ?]Xpi3k L.0mk_& Ffta](Z; 单张汇票sola of exchange||sole of exchange
!9P';p}2 xLH)P<^`C PQ$%H>{ SPmq4 远期汇票usance bill||bill at usance
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W{]L: )*x6 FfTUd *U=s\ .O}% 长期汇票long bill
KE3;V2Ym f &t:Gx<] q\p:X"j| ):_\;.L 短期汇票short bill
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lW 逾期汇票overdue bill
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ZU{4b 宽限日期days of grace
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r 电汇telegraphic transfer (T.T)
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5\>{ 邮汇postal order||postal note (Am.)||post office order||money order
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*INT jeH~<t{ Vi]W |bP 本票promissory note (P/N)
x&Kh>PVh\ Jx7C'~,J 6'G6<8>- [)zP6\I 押汇负责书||押汇保证书letter of hypothecation
2:7zG"$ l@+7:n4K0 MUREiL9L| 9s$CA4?HP 副保||抵押品||付属担保物collateral security
,UGRrS fc-iAj p=GBUII # BB*f4z$Y% 担保书trust receipt||letter of indemnity
?6un4EVL{ dj7hx"BI p,>5\Zre~ 6NM:DI\% 承兑||认付acceptance
X"e5Y!:M- v}O30wE 1o;J,dYu ]X5 9 单张承兑general acceptance
b#toM';T s!c`= *@v)d[z_ (#Gw1 有条件承兑qualified acceptance
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vJf/90$ dx&'fe*? 附条件认付conditional acceptance
KB`!Sj\ [nc4{0 aT' G{ sOR F6OpN"UM' 部分认付partial acceptance
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