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。
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w>m 会计报表statement of account
]"'1-h91 [#%@,C :mhO/Bx Ymf@r?F< 往来帐目account current
3`;1;T2$B K{:[0oIHc thz[h5C?C _k#GjAPM 现在往来帐||存款额current accout
tAkv'. mV+9*or v6ei47- Qe_C^(P 销货帐account sales
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WPve $,0EV9+af In8{7&iVO 共同计算帐项joint account
yb,$UT"] 6{I6'+K~ ! F<::fN ,y@WFRsx 未决帐项outstanding account
&?5me:aU @"H7Q1Hg!* dptfIBYc+ G8' 贷方帐项credit account||creditor account
u>=\.d< KwgFh#e /qFY$vj u8gqWsvruM 借方帐项debit account||debtor account
v`S ;.iD 8#[2]1X^8 Gl"hn J:OP*/@=' 应付帐||应付未付帐account payable
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V1< Q(O0z3 b 应收帐||应收未收帐account receivable
|T]&8Q)S ].sD#~L_ {R"mvB` Ai)>ot 新交易||新帐new account
:4)(Qa( ev4_}! ""Oir!4 q>wO=qWx 未决帐||老帐old account
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5,-:31(j\ 现金帐cash account
H[}lzL) ;+bF4r@:+ <"}t\pT] +3sbpl2} 流水帐running account
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ubzZ9 f>e0l'\ X&i;WI ] ^?w0A 暂记帐||未定帐suspense account
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过期帐||延滞帐overdue account||pastdue account
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BL@, $$EEhy 杂项帐户sundry account
FM(EOsWk j\zlp EhW"s%Q 5<Uh2c 详细帐单||明细表detail account
bZ:xH48MY 5ArgM% pvb&vtp <P/odpmc 呆帐bad account
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>` kR:kn: 会计项目title of account
ijvDFyN> wLb:FB2 lrL:G[rt :U/]*0b 会计薄||帐薄account-book
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8 营业报告书||损益计算表account of budiness||business report
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CE`m o|q5eUh=EY (:O6sTx-hE `'>~(8&zE 借贷细帐||交验帐account rendered
ru6M9\h* }fv7WhQ TU58 sINf/mv+ 明细帐account stated
,>za|y<n D~Ef%!& t_*x.{x- x*RSD,3 与…银行开立一户头to open an account with
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f$96sl _}ii1fLv m#i4_F=^b 与…银行建立交易to keep account with
AzSu_ uK`gveY "A&A?% mEu2@3^E } 继续记帐to keep account
4;3Vc% :zq Un&k& q5JQx**g JbJ!,86 与…有交易to have an account with
IR$d?\O3 aXG|IN5 *m .'Q*_};W /#SfgcDt 作成会计帐||有往来帐项to make out an account with
ARt{ 2| 8x LXXB sD2,!/' 4nP4F+ 清算||清理债务to make up an account
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`LLmdm 6i 2+DK:T[ 清洁帐目||与…停止交易to close ones account with
{dh,sbl <66%(J> LwxJ:Kz. esE!i0% 结帐to close an account
X}i2 qv nTGZ2C)c<' Vdefgq@< = Ul"{T< 清理未付款to ask an account||to demand an account
SZLugyZ2Y }* }F_Y+ g6aqsa >o v#\ 结清差额to balance the account with
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P=^8 6}Tftw$0z 清算to settle an account||to liquidate an account||to square an account
7FyE? wB'!@>db %4F\#" A cYe2a" 审查帐目||监查帐目to audit an account
?u?mSO/ LAnC8O s8 MQ:eAP rc<Ix 检查帐目to examine an account
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" 转入A的帐户to charge the amount to As account
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}@^Gk 以计帐方式付款to pay on account
UcD<vg"p QdcuV\B} _'1 ]CoR @Lf&[_ 代理某人||为某人on ones account||on account of one
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,dK)I1"C C96*,.j~' ,ayJgAD 为自己计算||独立帐目on ones own account
M|h B[ |[mmEYc D}X6I#U'/ sR83e|4I 由某人收益并负风险on ones account and risk||for ones account and risk
&Wb"/Hn2 ~Js kA5h|& &fWC-| :aaX Y:< 由某人负担for ones account||for account of one
m%[/w wL cLwnV. U9^1A* ^VG].6 按某人指示||列入某人帐户by order and for account of one
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1g# Cd=$XJ-b 列入5月份帐目for May account
0L8fpGJ [wm0a4fg ;L -)$Dy4 .;Gx.}ITG6 编入某中帐项下to pass to the account of||to place to the account of
N[\J#x!U pg7~%E4 p U !: z#PaQp5F 寄出清算书to send in an account||to send in render an account
,.V<rDwN& @MTv4eC}e w:deQ:k YZ8[h`z 支票薄cheque book
Fp@> (M#3 o8<~zeI nh@JGy*L {5X,xdzR 支票陈票人cheque drawer
F@q9UlfB- =. \hCgq VY8cy2 [ei~Xkzkj 持票人cheque holder
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;I DW9MX`!Xc 4TPdq&';C: 不记名支票cheque to bearer||bearer cheque
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b)(IW u<fZ.1 记名支票||认人支票cheque to order
\ HUDZ2 s 1Hr1Ir<KR snfFRc(RE e/:? 9 到期支票antedated cheque
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aD#J c;X,-Q9 未到期支票postdated cheque
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K, 'V:MppQVZ. 保付支票certified cheque
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$Ud" ZX1/6|_ 未获兑现支票,退票returned cheque
z/f._Z( #)twk`!^ m6$&yKQ-=h RjPkH$u'Pj 横线支票crossed cheque
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9 G e]NA]< H>;,r, 普通横线general crossing
b7~Jl+m >wt.)c?5 :9%e:- ?b{y#du2a 特别横线special crossing
!k*B-@F h$6'9rL&i 5dN>Xjpu 5p S$r
f 空白支票blank cheque
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=k 8#Z)qQWi_t 失效支票,过期支票stale cheque
t&=bW<6 ]Sa#g&}T> }zsIp, S Z/yijf 普通支票open cheque
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56P N|2d9E 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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Zy;jp*Q mI4GBp Wll0mtv 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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~x'8T!M{ 支票换现金||兑现to cash a cheque
g]z k` R5 oupWzjo cOpe6H6,bz 1:T"jsWw 清理票款to clear a cheque
!fAvxR |-/@3gPO I(BJ1 8F$ [W$Mn.5<s 保证兑现to certify a cheque
o ?05bv $0$sDN6)x 5D7 L)> X}3?k<m 填写支票数额to fill up a cheque
Jg'#IM V!]|u ^4I Zi}h\R a QwFA0 支票上划线to cross a cheque
=eW4?9Uq Y}.f&rLe 1nvT={'R Er@x
rhH 开发支票to make out a cheque
FPK=Tr:b & }j;SK5 `/R. 5;$| m !<FlEkN 签发支票,开立支票to draw a cheque||to issue a cheque
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K v4 rO 0y=C 4`oKvL9 .,S`VNU 透支支票to overdraw a cheque
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67T.qX2I$ P;gd!Yl<- 背书支票to endorse a cheque
a[zVC)N0 y[jp)&N` c1_Zi 4n(w{W> 请付票款||清付票款to pay a cheque||to honour a cheque
ea$. + @ kv~2m /\Xe'& GYf{~J 支票退票to dishonour a cheque
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[N[4\W!! j8?! J^TC 751Qi 拒付支票to refuse a cheque
e9:pS WA-n GYJ j$' YT[=o}jS 8VG~n?y 拒付支票to stop payment of a cheque
&l-d_dh Imzh`SI, w0sy@OF zJ1M$
U 提示要求付款to present for payment
9$[MM*r /:\27n }>,%El/ 5\JV } 见票即付持票人payable to bearer
86qQ"=v "[z/\l8O t^6ams$ 16z
WmJH 支付指定人payable to order
T51oNO%^ ,_7m<(/f wLO"[, =:R${F 已过期||无效out of date||stale
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kIG n@C#,v#^0 'f %oL/, 请给出票人R/D||refer to drawer
=/ !A p!Tac%D+k MD4mh2 [CV0sYEA 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
trLxg H_Y @\-*aS_8> Rdd9JJsVd }+[!h=Bx 文字与数字不一致words and figures differ
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_eg'EP.E 支票
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0U.Ld: 时间已过account closed
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iLqMSq bgInIe > -fXn 更改处应加盖印章alterations require initials
b3GTsX\2| kAxJ#RG [c=![*}/ r|3u]rt ^:O*Sx.CA
J04R,B 时间已过effects not cleared
-/7@ A e6T?2`5P zRau/1Y0 qX[C% 停止付款payment stopped
73nmDZO| zFwO( N=8CVI 3VQmo\li 支票毁损cheque mutilated
]<fZW"W<q Z\)P|#L$ ]HG>Og 4tapQgj24 汇款||寄钱to remit||to send money
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o;bD FQMA0"(G$ fX&g. fH 寄票供取款||支票支付to send a cheque for payment
VOmS>'$ KZ [:o,jp> bXHtw}n Z>
'hNj)ju 寄款人a remitter
h{E9rc1, U4e9[=q`' z`8>$9 JQ\o[t 收款人a remittee
v[m1R' 6<n+p'+n i}5+\t[Q W5RZsS] 国外汇票foreign Bill
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)Qe*S kr]_?B(r 国内汇票inland Bill
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d LFQPysC 跟单汇票documentary bill
}GGH:v .-p?skm=a 072`i46 mw=keY9] 空头汇票accommodation bill
LS1}j WU! pkA(\0E8 ZpU4"x> 4f,%@s)zn 原始汇票original bill
MCfDR#a C5#$NV99p }Ot2; T XZPq4(,9} 改写||换新票据renewed bill
Uw>g^[V; 2 wZyUB; fAeq(tI= Ml,87fo 即期汇票sight bill||bill on demand
rEZMX2 , @6_sl [UaM}-eR XE*#5u8t …days after date||…days after date…日后付款
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` /=:X,^"P "V7 &@3 …months after date||…months after date…月后付款
0o&7l%Y/ ?|we.{ fYZ)5xnj '\Hh 见票后…日付款…days after sight||…days sight
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.AHww7 GVzG 见票后…月付款…months after sight||…months sight
Tk0Senq, sBu- \P# 'd=B{7k@ L[ 7Aa"R 同组票据set of bills
HA(G q "zBYhZr -*C+z!?BP 1C\[n(9 单张汇票sola of exchange||sole of exchange
5i1Xumh 4 v`pIovn b\9}zmG[u ,Tc598D 远期汇票usance bill||bill at usance
C)`y<O WMd5Y`y cYp]zn+6 PWThm ooP 长期汇票long bill
,v+~vXO&\ '}NQ`\k 3)+}2 h48
jKL( 短期汇票short bill
^iaG>rvA 8!{F6DG x0_$,Tz@ Vi1=
E]) 逾期汇票overdue bill
.#y.:Pb|e %B'*eBj~fw \>*B 7ClN-/4 宽限日期days of grace
Y-Gqx zQQ=8#] 0(!D1G{ul 7R`:^}'> 电汇telegraphic transfer (T.T)
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|G)M6 !4B($]t eE/E#W8 邮汇postal order||postal note (Am.)||post office order||money order
7Z+4F=2ff &}G2;O}3 TS{ycGY kG>d^K 本票promissory note (P/N)
Cj x(Z] k-&fPEjG 9'|NF< c~a:i=y67 押汇负责书||押汇保证书letter of hypothecation
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hI{M?LQd 副保||抵押品||付属担保物collateral security
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jS1z2 +84JvOkWi )ieT/0nt z\fmwI 担保书trust receipt||letter of indemnity
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^ ir%?J&C+t \,i?WgWv 承兑||认付acceptance
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Lvvv#Y 单张承兑general acceptance
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4vfj 有条件承兑qualified acceptance
ySLa4DQf O]SjShp BuE=(v2} z+>FKAF 附条件认付conditional acceptance
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j9 4#o Lf1 gxS*rzCG 部分认付partial acceptance
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