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。
=AzOnXW:S 会计报表statement of account
S~|tfJpL vrO%XvXW w06gY t[ q3{- 往来帐目account current
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BQEx s[Gswd PHl4 vh#E! &z QWIv 现在往来帐||存款额current accout
AgCs;k&IG [)k2=67 4L$};L fr]Hc+7 销货帐account sales
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4%>+Wh[ ebD{ pc`& 2+Vp'5>& 共同计算帐项joint account
m>O2t- 5IO3 % p? K]MzP|T, ]eD [4Y\#t 未决帐项outstanding account
|} 9GHjG _[0I^o ME,duY/>Q {~"Em'}J 贷方帐项credit account||creditor account
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nW _&=9 Ke BMF3XcH~G Ul9b.`6 借方帐项debit account||debtor account
>["Kd.ye %27G 2^1 ^[*AK_o_DQ CCy. 应付帐||应付未付帐account payable
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M 应收帐||应收未收帐account receivable
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+:b 7~L|;^( np= J:v4 新交易||新帐new account
cUYX1a)8 VgUvD1v?} gMCy$+? sAf9rZt*' 未决帐||老帐old account
`c> A>c| % ghJ*iHR MR[N6E6Mg x9TuweG 现金帐cash account
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}7kk C?bXrG\ 流水帐running account
8 `yB Un~]Q?w zCyR<as7 #dL5x{gV= 暂记帐||未定帐suspense account
EwC5[bRjUp ?#x'_2 &qG?[R{ 9$8X>T^ 过期帐||延滞帐overdue account||pastdue account
7ucx6J]c 1mAUEQ! _3*: y/M_ ^"PfDTyA 杂项帐户sundry account
$HP/cKu 3{6ps : w 3#7ENV` Bi %Z2/ 详细帐单||明细表detail account
[9'|7fdU dVij <! Lu 8|fLe\" +!D=SnBGs 呆帐bad account
xq8}6Q &IIJKn|_ J{aQ1) xzuPie\ 会计项目title of account
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}y]mFpF ,ZsYXW HCI'q\\ 会计薄||帐薄account-book
-9hp+0 < 8') .ohD U]+b`m kq-mr 营业报告书||损益计算表account of budiness||business report
m4wPuW ly9x1`?$ * [iity WK/b=p|#o 借贷细帐||交验帐account rendered
{ILp[&sL 7Y$4MMNQ oHv{Y nL "g2 3 明细帐account stated
V,99N'o~x ez{P-qB Q"x`+?! WRN8#b 与…银行开立一户头to open an account with
{o Q(<&Aw 3tJ=d'U &<\4q S,ouj;B 与…银行建立交易to keep account with
5WrIg(l Vu_7uSp,) 5P5A,K }Rf}NWU)| 继续记帐to keep account
E#IiyZ <(u3+`f1s g] 7{5 [u!p- 与…有交易to have an account with
`8$:F4%P )&b}^1 [XA&&EcU Y3 Pz00x 作成会计帐||有往来帐项to make out an account with
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%eDFZ 清算||清理债务to make up an account
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B -52@%uB 清洁帐目||与…停止交易to close ones account with
E-5ij,bHv3 op.PS{_t 0XBBA0tq -$sl!%HO% 结帐to close an account
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wa(M? 清理未付款to ask an account||to demand an account
42b=z//; H`+]dXLB &"~,V6,q 2ZTyo7P 结清差额to balance the account with
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S 清算to settle an account||to liquidate an account||to square an account
l"~h1xk~ &kr_CP:; 4X(1 /jK17}j 审查帐目||监查帐目to audit an account
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/d 检查帐目to examine an account
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Kh,[] Z7KB?1{G 转入A的帐户to charge the amount to As account
]/<Qn-BbU YDZ1@N}^B m\}\RnZu @4 以计帐方式付款to pay on account
7DHT)9lD/ 6f5sIg q6m87O9 iBPdCp%]` 代理某人||为某人on ones account||on account of one
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"N<- l+3%%TV@L 为自己计算||独立帐目on ones own account
!kHyLEV #IL~0t ([4{n CpP$HrQ 由某人收益并负风险on ones account and risk||for ones account and risk
J~yd]L> =Y=^]ayO/ oN1wrf}Sh W&~iO 由某人负担for ones account||for account of one
:'^dy%&UB 0F;(_2V- ui#1 +p3G [jtj~]&mO 按某人指示||列入某人帐户by order and for account of one
/S=;DxZ,r gYH:EuY, XM5;AcD MCWG*~f 列入5月份帐目for May account
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2dV\=vd 编入某中帐项下to pass to the account of||to place to the account of
>a anLLO * v7& T NId~|&\ MkV*+LXC 寄出清算书to send in an account||to send in render an account
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( 7+Jma! o 1o"oa<*_ 支票薄cheque book
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(=&bo p @*`UOgP7 支票陈票人cheque drawer
8Q)mmkI\= |@bNd7=2d <0,ah4C 51(`wo>LS 持票人cheque holder
Uub%s`O Drq{)#7 >J75T1PH= t%YX-@ 不记名支票cheque to bearer||bearer cheque
a518N*]j Q j~W-^/ - Z_4H2HseL Go+,jT- 记名支票||认人支票cheque to order
$^+KR]\q i\R\bv[9 2.L6]^N p( &u`rE"" 到期支票antedated cheque
A
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B 未到期支票postdated cheque
+mQC:B7> . eag84_ eq 1 4 L"vG:Mq@D 保付支票certified cheque
ZzaW@6LJF 9qO:K79| K}*p(1$u u9~V2>r\ 未获兑现支票,退票returned cheque
uM!r|X)8 Ue\oIi :x5o3xE
c68$pgG 横线支票crossed cheque
DBrzw+;e3 7)It1i- (a4y1k t- ,xM*hN3A 普通横线general crossing
\]:NOmI^' `YU:kj<6 O09g b[ *z:lq2"G 特别横线special crossing
i@?<]n 2i'-lM= [-94=|S @ KdQ|$t 空白支票blank cheque
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7 {_N(S]Z 失效支票,过期支票stale cheque
ZjbG&oc 8[P6c;\ zgOwSg8 +A3\Hj&W 普通支票open cheque
T1W9@9,s aZ0iwMK &XTd[_VW! $W]guG 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
k 5kX >-WOw =@/^1.` JWjp<{Q;1 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
MBrVh6z> |y=F (6Z @MH]s [{o\ `fh_8%m]* 支票换现金||兑现to cash a cheque
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<)Rs} dllf~:b 清理票款to clear a cheque
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D 保证兑现to certify a cheque
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n*sm D??/=`|8 填写支票数额to fill up a cheque
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9M6wS 支票上划线to cross a cheque
ExU|EN- vK~KeZ\,p= L 'Rapu t O;W?g 开发支票to make out a cheque
`;GGuJb \ UHHKI)( 70(?X/5# H5t`E^E 签发支票,开立支票to draw a cheque||to issue a cheque
5ml}TSMu' Qn&^.e9I 5W-M8dc6 &h[}5 透支支票to overdraw a cheque
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b cYS+XBz %*}f<k{6 kfECC&" 背书支票to endorse a cheque
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Bj"}~da 请付票款||清付票款to pay a cheque||to honour a cheque
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gd< 支票退票to dishonour a cheque
_@76eZd c17==S oPZ4}>uV ZM!~M>B9R 拒付支票to refuse a cheque
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68'G*m 拒付支票to stop payment of a cheque
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RU pdq h'+5 H4jqF~ 提示要求付款to present for payment
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BT0hx!Ti _gh7_P^H=d yK3z3"1M? 见票即付持票人payable to bearer
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#IDCCD^1= OSk9Eb4ld 支付指定人payable to order
H:6$)# [N)M]u e vuP4-[y KYN{iaj 已过期||无效out of date||stale
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r@ 1fZ:^|\ H)tDfk sq\ p60D{UzU 请给出票人R/D||refer to drawer
p7er04/}\ O ?Tg`] EX v^'~-^s
fO nvC* 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
dW68lVWq_ :_ox8xS4 w4a7c pM3BBF% 文字与数字不一致words and figures differ
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jfamuu 7 sd%~pY} 支票
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1O4"MeF 时间已过account closed
+_Z/VQv `m^OnH AAcbY; $EF@x}h:A 更改处应加盖印章alterations require initials
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9K!='u` 时间已过effects not cleared
2wCRT}C QL#y)G53Q .&y1gh!= Sqs`E[G* 停止付款payment stopped
Ay]5GA!W+ ,e2va7}3 CCV~nf g:U ul4 支票毁损cheque mutilated
P>|2~YxjU 9&cZIP S J5kA` 3QpTO, 汇款||寄钱to remit||to send money
%L3]l }JD(e}8$! e+wd>iiB Cmj)CJ- 寄票供取款||支票支付to send a cheque for payment
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jIZ @^Oww(I XJ;/kR 寄款人a remitter
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% 8T4J^6 PBmt.yF mX89^ 收款人a remittee
~"k'T9QBY $Tg$FfD6& ;Peyo1 9!LAAE` 国外汇票foreign Bill
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L6^h3*JyD iwbjjQPr }MNm>3 国内汇票inland Bill
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~ 跟单汇票documentary bill
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x>^S..K}L% O%r<I*T^r 空头汇票accommodation bill
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c\Dv3bF x?3p3[y t`Sh!e 原始汇票original bill
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y tVO x 改写||换新票据renewed bill
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$ X\;y;pmRH b|N EU-oy ^N]*Zf~N? 即期汇票sight bill||bill on demand
Oe$C5KA>LW *4ID$BmO 4T:ZEvdzf zSu2B6YU} …days after date||…days after date…日后付款
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&b_duWs <t8}) …months after date||…months after date…月后付款
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{ {?8rvAjY 见票后…日付款…days after sight||…days sight
vQ;Z 0_ M<SZ7^9< 344- ~i* v[m>;Ubg& 见票后…月付款…months after sight||…months sight
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Txt 同组票据set of bills
%n^]1R# U-@\V1;C mwt3EV5 :0J
;^@ 单张汇票sola of exchange||sole of exchange
v"`w'+ n'SnqJ&} R8HFyP e.[h 远期汇票usance bill||bill at usance
>1YJETysO hGsYu ) k]Yd4CC2 [|vdr. 长期汇票long bill
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UP[ 2?&h{PA+ Yv>% 5` Qk((H~I} 短期汇票short bill
N)QW$iw9 8"+Kz Ta_#Rg*! ,ecFHk
T> 逾期汇票overdue bill
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$s7 宽限日期days of grace
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,nF0p 电汇telegraphic transfer (T.T)
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>j gF&1e5`i 邮汇postal order||postal note (Am.)||post office order||money order
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s% 7"1M3P5*8 LqNsQu"; uT_bA0jK 本票promissory note (P/N)
0y*8;7-|r) 8RB\P:6h HUZI7rC[=) 1$4dzI() 押汇负责书||押汇保证书letter of hypothecation
ZjWI~"] }}<^fM _G@)Bj^* <d8Yk>R 副保||抵押品||付属担保物collateral security
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&51m^ n}EH{k9# arm26YA-, 担保书trust receipt||letter of indemnity
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rQum( b:2#3;) 承兑||认付acceptance
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#mFIZMTRd eot%Th?[ 单张承兑general acceptance
f<<1.4)oSV H>X:#xOA_ vr"O9L
w N:_.z~>% 有条件承兑qualified acceptance
!Wgi[VB @kd`9Yw OQ&l/|{O0? +87|gC7B 附条件认付conditional acceptance
Phr+L9Eog \(C6|-:GY 6o6I]QL 8MU+i%hd 部分认付partial acceptance
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