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。
za9)Q=6FD 会计报表statement of account
fr}Eaa-{^ j:&4-K};Z` 8W+gl=C~ d:q + 往来帐目account current
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*kZ %Lrd6i_j s (LT 现在往来帐||存款额current accout
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"[d CBKkBuKuk :!f(F9 ?Xo*1Z = 销货帐account sales
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P!e:Tm) J3b4cxm 共同计算帐项joint account
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O{y 未决帐项outstanding account
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贷方帐项credit account||creditor account
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V*$L;xbC| 'QH1=$Su 借方帐项debit account||debtor account
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;9] QIn/,Yd "$5\, 应付帐||应付未付帐account payable
+1Ph<zq" b~C$R[S jSQ9.%4 hc$@J}` 应收帐||应收未收帐account receivable
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0gF!!m MuEy>dl 未决帐||老帐old account
.`Zf}[5[ 8Chu"PM%-J =]Hs|{ |\uYv|sT 现金帐cash account
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!; ^yKY'>T#d 流水帐running account
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ZaP "n\%_'R\hH 暂记帐||未定帐suspense account
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&Z q 过期帐||延滞帐overdue account||pastdue account
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# 22KI]$D#f 杂项帐户sundry account
*R`MMm FX,$_:f6Y f!-Sz/ c# c8QnN:n 详细帐单||明细表detail account
ZAg;q#z j ._p""'Sa 2Q$\KRE ij&p4 呆帐bad account
L,-u.vV $-@$i`Kf/ ^^$vR[7 8gmn6dCf 会计项目title of account
j[S`^2 cvAtw Q' LnMwx#^* T }uE0Z, 会计薄||帐薄account-book
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营业报告书||损益计算表account of budiness||business report
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;Q) yCM{M 2%]hYr; ^[M~K5Y 借贷细帐||交验帐account rendered
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?N^>zie -Q`Cq|s 明细帐account stated
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k"tW 与…银行开立一户头to open an account with
\!X?zR_ o#d$[oa P6OM)>C HRRngk#lV 与…银行建立交易to keep account with
712=rUI%! 6bL"LM`s A. Nz_! $o+&Y5: 继续记帐to keep account
oBUh]sR{. )b9I@)C <jL#>L%% iH _"W+dq 与…有交易to have an account with
Fi{mr*} !\w\ ]7ls #6FaIq92V fle0c^ = 作成会计帐||有往来帐项to make out an account with
{dZ8;Fy4 OX,F09.C j];1"50? KS>Fl-> 清算||清理债务to make up an account
CI1m5g [P c20|Cx2m (j`l5r#X#/ s @M 清洁帐目||与…停止交易to close ones account with
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N,5_ 3&'R1~Vh 结帐to close an account
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:,=Fx</H (jneEo=vr 清理未付款to ask an account||to demand an account
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d%LL?O h&'J+b i-Ljff 结清差额to balance the account with
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*c'uNw ?ZM^%]/+ n=SzF(S[M 清算to settle an account||to liquidate an account||to square an account
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-B 审查帐目||监查帐目to audit an account
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C, #rj zXDd,ltm ?-M)54b\ 检查帐目to examine an account
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9 m>+A*M8 | )S{(#k n+S&!PB 转入A的帐户to charge the amount to As account
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%4Ao >R) F} 以计帐方式付款to pay on account
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" Ny[s+2? >pJ6{Ip 代理某人||为某人on ones account||on account of one
>cSi/a,L 8:BQHYeJK c[6 zX#{` iu+zw[f 为自己计算||独立帐目on ones own account
/G[+E&vj CJtr0M<U+ ?\l!]vu* <(ubZ 由某人收益并负风险on ones account and risk||for ones account and risk
fa/P%9db e*6U |+kJ 1XC*| `=PB2' 由某人负担for ones account||for account of one
vC s6#PR$ oa?!50d u_hE7#i ,5`."-0} 按某人指示||列入某人帐户by order and for account of one
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[Ay knI*- _-YL!oP O>kXysM v> 列入5月份帐目for May account
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m2H1 `mh-pBVD1 编入某中帐项下to pass to the account of||to place to the account of
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T0zk 寄出清算书to send in an account||to send in render an account
cS. 7\0$ &*LA_]1@ z|taa;iM {yul.m 支票薄cheque book
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L5i#Kh_ 支票陈票人cheque drawer
a)YJ4\Qg[ )F=JkG ym-lT|>Z KY;uO 8Te 持票人cheque holder
YMd&To 0s v3=&{}+j. d;*OO xQV '2Mjz6mBDA 不记名支票cheque to bearer||bearer cheque
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t .YnP%X= tU-#pB>H F}VS) 记名支票||认人支票cheque to order
e3oYy#QNk ;p?42rCIcl JI{OGr -&f]Xu 到期支票antedated cheque
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' zz+M1n-;o e|OG-t[$* 未到期支票postdated cheque
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t;zL: 保付支票certified cheque
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LdI w|K(>5nz 未获兑现支票,退票returned cheque
ePPp)= >qh>Qm8w g z)wUQ|W etQx>U 横线支票crossed cheque
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T0IW(A &)fhlp5 uHujw.H/y OLd$oxKR 普通横线general crossing
D!OG307P !)l%EJngL eKU@>5 v3VLvh2)n 特别横线special crossing
nf+"vr}1 f"Vm'0r ,~ia$vI}R =4w^)'/ 空白支票blank cheque
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\CEnOq 失效支票,过期支票stale cheque
v2W"+QS}u ys"mP*wD (Db*.kd8, S:B-nI 普通支票open cheque
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KtG~/S 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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xErA Ry*I~<m .AmM%I4K 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
JQvQm|\nc ?#{2?%_ l2KxZteXY0 >-./kI " 支票换现金||兑现to cash a cheque
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5M.n'* 清理票款to clear a cheque
~"4 vd 3 tV}ajs tRrY)eElS ePcI^}{ 保证兑现to certify a cheque
%imBGh }s)&/~6 ;0_J7 4Xb}I;rM 填写支票数额to fill up a cheque
xYkgNXGs5 NcY0pAR* d_?Zr`: 1 0Tg> H 支票上划线to cross a cheque
i!+3uHWu`) VA&OI;=ri FOnA;5Aa JV6U0$g_S 开发支票to make out a cheque
*U^\Mwp kjKpzdbD jX8 C2}j %dWFg<< | 签发支票,开立支票to draw a cheque||to issue a cheque
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gNG!B 透支支票to overdraw a cheque
%JH_Nw.P kG7,1teMk Y`_X@Q ,8 -_=* 背书支票to endorse a cheque
R(Pa Q ~9'4w-Sy k)GuMw nm|m1Z+U 请付票款||清付票款to pay a cheque||to honour a cheque
t=\[J+ CR PE?CRQF KJ{F,fr+v "Ohpb!J9 支票退票to dishonour a cheque
tVh4v#@+ pj-HLuZR [^BUhm3a #yRA.; 拒付支票to refuse a cheque
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YnF 拒付支票to stop payment of a cheque
d"`>&8* ~5dq5_ }eRG$)' Vwg|? sG_ 提示要求付款to present for payment
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见票即付持票人payable to bearer
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nR(>d 支付指定人payable to order
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/\^ KK3xz*W0 w*kFtNBfU 已过期||无效out of date||stale
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R6o<p<fTh &fhurzzAm Bo(l !G 请给出票人R/D||refer to drawer
.vF<3p| )7mJ+d[ l'8TA~ !PTbR4s 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
:=7;P) eZkz 1j~ >gLyz2 #;\;F PuZ 文字与数字不一致words and figures differ
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-H `l#$l3v+ 支票
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b<cM[GaV~ 时间已过account closed
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[zd-=.:+M[ 2n:J7PGD 更改处应加盖印章alterations require initials
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)yAPYC 时间已过effects not cleared
f^)nZ:~ .]l2)OlLQ @(?d0xCg .HJHJ.Js8X 停止付款payment stopped
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XnGL 64s;6= 支票毁损cheque mutilated
=D$r5D/xd )q-!5^ak `Pbn \./2Qc, 汇款||寄钱to remit||to send money
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l0_O< en": 寄票供取款||支票支付to send a cheque for payment
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1L!Ce, 寄款人a remitter
Jz b".A ,"ZlY}!Gn v[GHqZ yp/*@8%_E 收款人a remittee
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Tkm}^ /Qy0vAvJ 2uEu,YC Lo4t:H& 国外汇票foreign Bill
e)7r _=#mmZkq #Xly5J `-m7CT sA 国内汇票inland Bill
(%, ' mD3#$E!A1 LPF?\mf ^4 y0]O 6.{ 跟单汇票documentary bill
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o 空头汇票accommodation bill
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s5e}X: RqR X 原始汇票original bill
C? S %fF g=Jfp$*[ jT',+ g=8e.Y*Fr 改写||换新票据renewed bill
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即期汇票sight bill||bill on demand
8wOPpdc |.5d ^z *6DKUCA/ pP&~S<[ …days after date||…days after date…日后付款
~MF. M8 !WXSrICX[ r>\.b{wI F44")fY …months after date||…months after date…月后付款
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l]gfT& E:AXnnGKO 见票后…日付款…days after sight||…days sight
tEl_A"^e 9L,T @#7 &CgD smJo# lx SGvvP4 见票后…月付款…months after sight||…months sight
%BJ V$tO 7JbrIdDl| Sj\8$QIXC #"l=Lv 同组票据set of bills
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]J UQ 2\n6XAQ* lOZZ- 单张汇票sola of exchange||sole of exchange
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T oVdmgmT.Y 3f0RMk$pH 远期汇票usance bill||bill at usance
7o3f5"z >K3Lww)Ln WD<M
U ] iM-@?!WF 长期汇票long bill
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t&eg G9;WO* 短期汇票short bill
:7gIm|2"] gU:jx SyI#Q[f'_ $P$OWp?b 逾期汇票overdue bill
K\#+;\V w5p+Yx=q ]*).3<Lw L]Uy+[gg 宽限日期days of grace
^c*'O0y[D /}Max@.` PM{kiz^
czafBO6 电汇telegraphic transfer (T.T)
b@Fa|>"_ ?(Nls.c (c;$^xZK \O[Cae:^? 邮汇postal order||postal note (Am.)||post office order||money order
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/[_0s u?!p[y6 W1 E((2 q*>`HTPcU 本票promissory note (P/N)
~e|~c<!z8@ 8d-_'MXk3 Tw$la kw Hc71 .rqS 押汇负责书||押汇保证书letter of hypothecation
C+_ NG YkTEAI|i l&zd7BM9( I<DS07K 副保||抵押品||付属担保物collateral security
UPH:$Fk& YQ&Xd/z- @#nB]qV:e s{!F@^a 担保书trust receipt||letter of indemnity
|VIBSty2d D+tn<\LF ,`K'qms AkGCIn3 承兑||认付acceptance
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单张承兑general acceptance
tJc9R2 }{s<!b 0e&Vvl4DK F9N)UW:w 有条件承兑qualified acceptance
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uk16 附条件认付conditional acceptance
]*?qaIdqu jvA]EN6$;~ V#zDYrp El,p}Bi. 部分认付partial acceptance
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