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。
PXzsj. 会计报表statement of account
c/N@zum,{ Mips.Bx )L{ghy _|[UI.a 往来帐目account current
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xw^R@H nRL. ppUI 现在往来帐||存款额current accout
. o7m! o1W:ox?kO ^bg2[FV )a9 ]US^ 销货帐account sales
9EDfd NN 9{k97D/ 0.T4{JS# %VYAd)gC 共同计算帐项joint account
"k*PA\U An;MVA $3`>{3x$ Gj"7s8(/K| 未决帐项outstanding account
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;A Ox#\M0Wn$3 贷方帐项credit account||creditor account
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0+dV3 R\o<7g-| j83p)ido ~U;rw&'H 借方帐项debit account||debtor account
L}@c6fHG u[nyW3MZ ZPbpp@, jqPkc28 应付帐||应付未付帐account payable
K~@Mg1R ?LvCR_D: w)Covz'uf ByCnD 应收帐||应收未收帐account receivable
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u os/vtyP:a 新交易||新帐new account
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6Cn+e.j@ {&"N%;`Q 未决帐||老帐old account
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7# mEG#>Gg$ &hRvol\J 现金帐cash account
$@UN4B?y ~%YBI9$+ OE}*2P/M> Fd0%lnui 流水帐running account
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*79A % LJs 暂记帐||未定帐suspense account
qi_Jywd:w M)U{7c$c7 hiQha5 g]*#%Xa 过期帐||延滞帐overdue account||pastdue account
{)-aSywe 'Fmvu ^MVkZ{gtre R~Ne|V2 杂项帐户sundry account
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_` g1jTy7g? 详细帐单||明细表detail account
t+eVR8 L21VS ,#I J>\B`E Z,=7Tu bR# 呆帐bad account
V3"=w&2]K xP [n utIX %0 #FNcF>3> 会计项目title of account
y~FV2$ lBaR )a-Du$kd o93`|yWl 会计薄||帐薄account-book
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|$L B#M5}QT|2 营业报告书||损益计算表account of budiness||business report
mFi&YpHu3 0|a(]a}V*j <"_d]?, e:5bzk!~ 借贷细帐||交验帐account rendered
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^pYxKU_O 0:T|S>FsAm uH(f$A 明细帐account stated
gntxNp[9T @w?P7P<O` H XmS|PX ?nmn1`UT 与…银行开立一户头to open an account with
ihfiK|a 2n|K5FR() i(NdGL#P * cgI.+ 与…银行建立交易to keep account with
HbxL:~:}J k<"oiCE H(Z88.OM v+X)Qmzf~ 继续记帐to keep account
lk( }- ,.7*Hpa EUxG Aj$- o:_Xv.HRZo 与…有交易to have an account with
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Ay&8 ]VD|xm:kj r_-_a(1R: 作成会计帐||有往来帐项to make out an account with
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Jd 清算||清理债务to make up an account
lw<c2C 1fZ(l" ])nPPf !y@6Mm 清洁帐目||与…停止交易to close ones account with
#3+!ee27# HlH64w2^R ]{ntt}3G, FgB&b 结帐to close an account
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K@ 4x 8)gE ZR(x%ews 70eb]\% 清理未付款to ask an account||to demand an account
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3c" lLF-{ _tYx~J2.Q 结清差额to balance the account with
:(M(>4t vy\RcP 'coV^~qy 4#:W.]U8 清算to settle an account||to liquidate an account||to square an account
~NpA".PB oyYR-4m\ -(~!Jo_*' i}B2R$Z3 审查帐目||监查帐目to audit an account
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B#?O F;7dt@5; tF{D= ;G 检查帐目to examine an account
k\NMy#]Zt IX>d`O61*g =*r])Vg^ K|:@Z 转入A的帐户to charge the amount to As account
V 7Ek-2M GJoS #s d~1gMz+) yFtd=AI'E 以计帐方式付款to pay on account
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cmJ 代理某人||为某人on ones account||on account of one
H\0~#(z?. U'<KC"f:'! 3%(N[&LU g.zEn/SM 为自己计算||独立帐目on ones own account
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{87F2 7Z-O_h3;)@ "saUai4z UHTvCc 由某人收益并负风险on ones account and risk||for ones account and risk
&GB:|I'%7 u (em&M &3TEfvz hKT 由某人负担for ones account||for account of one
29?,<bB) d;>#Sxf `CgaS# woD>!r>) 按某人指示||列入某人帐户by order and for account of one
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EP.Vtz wv\w;' --|Wh^i>? 9.a3&*tV[ 列入5月份帐目for May account
OslL~< ?6fnpGX@a ).sRv6/c ihP|E,L=L 编入某中帐项下to pass to the account of||to place to the account of
VBcy9|lD X0haj~o[ `m!j$,c. eFL=G% 寄出清算书to send in an account||to send in render an account
/p+>NZ"b @!yMIM%P ~s]iy9i Pl"Nus 支票薄cheque book
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==>pj BE_ay- N#DYJ-~* 支票陈票人cheque drawer
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9F] 持票人cheque holder
t 0|!(3 }DK7'K -1UD0( ^ml'? 不记名支票cheque to bearer||bearer cheque
qx4I_% Dm-zMCf}Q #>mr[ Ct=-4 记名支票||认人支票cheque to order
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1][S#H/? 到期支票antedated cheque
[`rba' -U/c\-~fU fH> NJK; %Cv D-![0 未到期支票postdated cheque
aM:nOt" S1 ~R2 6 _q{c##Kf (KF=On;=Y 保付支票certified cheque
@)4]b+8Z MgNU`` }`,t$NV` ,Qnd3[2[ 未获兑现支票,退票returned cheque
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b m/y2WlcRx bj"J' 横线支票crossed cheque
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9`;Q zOa_X~!@ ?`#/ 8PN 30.@g[~ 普通横线general crossing
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特别横线special crossing
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"Q=Vl" 空白支票blank cheque
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q# 失效支票,过期支票stale cheque
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m35R& ;Mpy#yIU. x\s|n{ 普通支票open cheque
Gmq/3tw JZD[N Z< j.L-{6_s>~ .%Ta]!0 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
isZA oYVu |<.lW P5#r,:zL /U"CO 8Da 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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]jaQ[g$F 支票换现金||兑现to cash a cheque
7~GB;1n },>pDeX^P <p\6AnkMr Eg2[k.{P 清理票款to clear a cheque
k'IYA#T6 ,>eMG=C; g 0DmMG weE/TW\e 保证兑现to certify a cheque
wm$}Pch jp"JafS/E l#H#+*F ]zQo>W$ 填写支票数额to fill up a cheque
-xDGH 4x;/HEb7? vpld*TL* bLQ ^fH4ww 支票上划线to cross a cheque
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Pk7I Ju3*lk/j- 开发支票to make out a cheque
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,>:;#2+og MwR0@S}* 签发支票,开立支票to draw a cheque||to issue a cheque
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Jg z[cyA. 透支支票to overdraw a cheque
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o 背书支票to endorse a cheque
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{e[c Wo7F 请付票款||清付票款to pay a cheque||to honour a cheque
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{iv<w8CU) 支票退票to dishonour a cheque
zD(`B+ BwBm[jtP =9z[[dQ|L /}PF\j9#4 拒付支票to refuse a cheque
gx&Tt >layJt kH4Ai3#g (d<4"! 拒付支票to stop payment of a cheque
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?\ 7hi"6, 3nu^l'WQ u6_@.a} 见票即付持票人payable to bearer
B?)@u|0 6X\ 2GC9 _x?uU Ojt`^r !V 支付指定人payable to order
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,{c\ /-qxS <?o FP>)&3>_ 已过期||无效out of date||stale
Ma\Gb+> dpFVN[\oK H.WE6 u_'!_T L 请给出票人R/D||refer to drawer
'2laTl]` i@B[ eta qKE:3g35 Vm df8[5 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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>j][ 文字与数字不一致words and figures differ
(&P9+Tl Xu>r~^w=S q~59F@ PNA\ TXT 支票
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时间已过account closed
cI=r+OGk* N,f4*PQ "n: %E p<&Xd}]"^W 更改处应加盖印章alterations require initials
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Hzhceeh_+ 时间已过effects not cleared
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cwuO[^S} Fk6x<^Q<w cPl`2&p 停止付款payment stopped
+R\vgE68 nD0}wiL{ <n:}kQTT wBInq~K_ 支票毁损cheque mutilated
Bcjx>#3?L 78Aa|AJU dDD<E?TjD /% I7Vc 汇款||寄钱to remit||to send money
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,w 寄票供取款||支票支付to send a cheque for payment
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.p ls! 寄款人a remitter
e }*0ghKI Lqp8yVO 2qHf' o%4Gd~ 收款人a remittee
Pa^A$fy\ 4#(ZNP 5PIZh< ';G1A 国外汇票foreign Bill
a6h>=uT [ G|m1.=DJm Xwa_3Xm*Le #"ftI7=42 国内汇票inland Bill
?,=f\Fz! 7JDN{!jT Dl&GJ`&:p ~aXqU#8 跟单汇票documentary bill
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空头汇票accommodation bill
&6j<c a npDIX kL90&nP /:\3 \{?0m 原始汇票original bill
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c%*k a1.|X i'/z `T2 <<< tQ~W EC 改写||换新票据renewed bill
gFPi7 o1 RkuuogZ UzKFf&-:;K e.o;eD}" 即期汇票sight bill||bill on demand
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?. @4!x>q$3 …days after date||…days after date…日后付款
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Z$ jAND7&W up%Z$"Y …months after date||…months after date…月后付款
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y| '+*-s7o{ 33~qgK1> cE{ =(OQ 见票后…日付款…days after sight||…days sight
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f(B<u me\cLFw 3,);0@I 见票后…月付款…months after sight||…months sight
d'l$$%zJ !7U\J] np WEop> o0pT6N) 同组票据set of bills
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N fMeZ]rb }wSy *mBJ?{ ! 单张汇票sola of exchange||sole of exchange
p8, 0lo ACjf\4Q \h3e-) 2D([Z -<i 远期汇票usance bill||bill at usance
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)9P&= 长期汇票long bill
U&y`-@A4 c-5jYwV hN(L@0) aEx(rLd+ 短期汇票short bill
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[}3cDR }.:d#]g8 X^< >6|) 逾期汇票overdue bill
wH!#aB>kP 135vZ:S >Wh3MG6 [BBpQN.^q6 宽限日期days of grace
<]8^J}8T{D k|O,1 =J@`0H" l_v*7d 电汇telegraphic transfer (T.T)
XKq@]=\F H_X?dj15 ]@SU4 =s'7$D}0. 邮汇postal order||postal note (Am.)||post office order||money order
w{'2q^>6* bZ#X9fT [F|+(} *`KrVu 6s 本票promissory note (P/N)
Q[s2}Z!N; :HW>9nD. JCQ:+eqt _@E "7<\ 押汇负责书||押汇保证书letter of hypothecation
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(\(m/!Z KtMbze ^'B-sz{{ 副保||抵押品||付属担保物collateral security
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j??tmo )!C7bTv 4 担保书trust receipt||letter of indemnity
f[qPG& e~Hr(O+;e6 G+yL;G/ S?,_<GD)w 承兑||认付acceptance
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Lht[g9 Z( #Ln ?`A9(#ySM 单张承兑general acceptance
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/J% UE)fUTS 有条件承兑qualified acceptance
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(0@ 附条件认付conditional acceptance
m;h<"]< G{A)H_o* 4zzlazU d +xA: 部分认付partial acceptance
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