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。
P3nb2. 会计报表statement of account
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W }c`fW& 往来帐目account current
elG<k%/2 O Vko+X` r]l!WRn o(r\E0I 现在往来帐||存款额current accout
K,boVFs dUF&."pW e 'iGzkf}j Pp`*]Ib 销货帐account sales
#z2rzM@/: CFqJ/'' %QKRFPYhS ?F6pEt4 共同计算帐项joint account
_`_%Y(Xat f3H ed sM?MLB\Za PG_0\'X)/w 未决帐项outstanding account
Lv'D^'I ,>:;#2+og MwR0@S}* 0LfU=X0#7 贷方帐项credit account||creditor account
*hQTO=WF -#2)?NkeE 9f',7i ;IVDr: 借方帐项debit account||debtor account
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H<F' |pmZ.r q@@T]V6 "ajjJ"x A 应付帐||应付未付帐account payable
&s$(g~ 4gC /qx0TDB *r=:y{!Y d &g.+V/<[ 应收帐||应收未收帐account receivable
9$Xu,y <HJl2p N 7G\\{ tX@_fYb 新交易||新帐new account
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+L@ Z7_ zMM 未决帐||老帐old account
$zyIuJN# _`I"0.B] T[sDVkCbxf Ci<ATho 现金帐cash account
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7~S&z V\{tmDE ,WG<hgg-U) ~-dV^SO 流水帐running account
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>a FI<q@HF <6fv1d+v 暂记帐||未定帐suspense account
^.hoLwp. X*,%&6O* 5e}A@GyC ?APeR,"V 过期帐||延滞帐overdue account||pastdue account
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cP}KU 5j _^'I 5i-Rglo 杂项帐户sundry account
S3@|Q\*r A5H3%o(6k KrXdnY8 4mHvgnT!WA 详细帐单||明细表detail account
"d$m@c *JaqTI,e ;?6No(/ KMV=%o 呆帐bad account
~O]]N;>72" 1I*7SkgKv X5khCLHi 2{Chu85 会计项目title of account
(C\hVy2X?N %rF?dvb;? Hsihytdj \2(SB 会计薄||帐薄account-book
`c69?/5 LS5vW|]w rC7``#5 4_UU<GEp 营业报告书||损益计算表account of budiness||business report
Pf$pt =1u@7Bh =;3fq- I`w4Xrd 借贷细帐||交验帐account rendered
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G 明细帐account stated
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C: 78Aa|AJU -\y-qHgb/ )OLq_':^@ 与…银行开立一户头to open an account with
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`= 与…银行建立交易to keep account with
oM)h#8bq =B ];?% VN'Wq7>6 >z%Q>(F 继续记帐to keep account
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Ycj; `s]4AKBO `Bw9O%]-S 8LI-gp\ 2 与…有交易to have an account with
:qvI%1cP= DS2)@ j6,ZEm 97,rE$bC 作成会计帐||有往来帐项to make out an account with
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i"44 D-U<u@A4 X]y)ZF26 清算||清理债务to make up an account
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3 tURc bwV G\;}w : 5U"XY x@ 清洁帐目||与…停止交易to close ones account with
;c-3g] aP&D9%5 o3Vn<Z$/Cl g2R@`./S 结帐to close an account
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Iu* ==H$zmK T%F0B` &W6^6=E{g 清理未付款to ask an account||to demand an account
vZ#!uU^a: !$g+F(:(c >az;!7~cD @cq`:_.[ 结清差额to balance the account with
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%C#+67 WV"jH9"[ `aqrSH5^h UkfB^hA 清算to settle an account||to liquidate an account||to square an account
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Z$ 审查帐目||监查帐目to audit an account
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y| '+*-s7o{ 检查帐目to examine an account
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=z O}#yijU3e 转入A的帐户to charge the amount to As account
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[B0K ArI]`h'W 以计帐方式付款to pay on account
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o;li m_!U}! 代理某人||为某人on ones account||on account of one
S*)o)34U 4Z)DDz-}V #^&jW M0-,M/]l 为自己计算||独立帐目on ones own account
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由某人收益并负风险on ones account and risk||for ones account and risk
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S c-5jYwV 8,o17}NY, 3SARr>HRyI 由某人负担for ones account||for account of one
IX?ZbtdX$` *(*+`qZL{( 16@);Ot HPa|uDVv 按某人指示||列入某人帐户by order and for account of one
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77 列入5月份帐目for May account
o&^NwgRCF 4w{-'M.B o@dy:AR Qa$NBNxKl 编入某中帐项下to pass to the account of||to place to the account of
C=VIT*= MB*u-N0v Isovwd ?En
7_X{C? 寄出清算书to send in an account||to send in render an account
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,n\__ 支票薄cheque book
wO"GtVd \8"QvC] p(7QAd4 %yaG,;>U 支票陈票人cheque drawer
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WOO%YU = m.V,I}J.q 93I'cWN Z5>V{o 不记名支票cheque to bearer||bearer cheque
n(jjvLf /S/aUvN Igjr~@# \|Qb[{<:, 记名支票||认人支票cheque to order
8D2yR#3 G&o64W;-s \Hs|$ 0 [i+ 到期支票antedated cheque
\/,g VT Z}[xQ5 SOH%Q_ l.7d$8'\ 未到期支票postdated cheque
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1#D<ZN 保付支票certified cheque
L*O>IQh2 MW]8;`|jC 1CiA 8 Y*\6o7 未获兑现支票,退票returned cheque
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Mu m %Y(O .Qfnd# 横线支票crossed cheque
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^n<tg h^d\xn9GT# ,F}r@ =z-5 普通横线general crossing
i7f%^7! y.fs,!|%@ }3sN+4 fkBLrw 特别横线special crossing
&>V/X{>$`K jIZ+d;1 n7+aM@G :p&IX"Hh 空白支票blank cheque
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I<xy?{s j Ii[ 失效支票,过期支票stale cheque
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oc((Yo+B 普通支票open cheque
3XGB+$]C r!~(R+,c 94+/wzWvi ,wlbIl~ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
Hy;901( % WzlS^bZ K@*rVor{ ~z>BfL 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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. U81;7L8 vi<X3G6Xh 支票换现金||兑现to cash a cheque
ret0z| 33,;iE %Dra7B% .P8-~?&M 清理票款to clear a cheque
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保证兑现to certify a cheque
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5pB^Y MP 填写支票数额to fill up a cheque
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<^[j^j}o 支票上划线to cross a cheque
'qdg:_L" H/pcXj %8a=mQl1^ D>ojW|@} 开发支票to make out a cheque
Z6NJ)XQy6F (eki X*y {zY`h6d jT{f<P0 签发支票,开立支票to draw a cheque||to issue a cheque
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>kt~vJI cJSVT8 Gee~>:_Q{J 透支支票to overdraw a cheque
m**0rpA g&q]@m pn|p(6 B'<!k7Ewy 背书支票to endorse a cheque
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eN +g)_4fV0| 请付票款||清付票款to pay a cheque||to honour a cheque
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[ i mVa?aWpez 支票退票to dishonour a cheque
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A3U@>6 拒付支票to refuse a cheque
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jP 拒付支票to stop payment of a cheque
@YEw^J~ j|&{e91,? u+I3IdU3 "|(rVj= 提示要求付款to present for payment
gsLr= ?H y%ULk \R6;Fef 4kWg>F3 见票即付持票人payable to bearer
I~d#p ]> "L9C 1y},9ym Sg/:n,68 支付指定人payable to order
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] hZp=BM"bJ <^CYxy 已过期||无效out of date||stale
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x" \Pw8wayr% 请给出票人R/D||refer to drawer
cYZwWMzp 70'}f 9=Y,["br$_
jz|Wj 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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(>cdl 3C>2x(]M -s9 Y(> >&$ $(Bp 文字与数字不一致words and figures differ
C_;HaQiu &Pmc"9Rl Zk~nB}Xw Aivu %}_| 支票
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~bQFk?ZN+ 时间已过account closed
6Y;Y}E 4a(g<5wfI >Sc$R0 aDm-X r 更改处应加盖印章alterations require initials
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LVPt*S= / 时间已过effects not cleared
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k]:s i1b4 J 停止付款payment stopped
}4bB7,j t 3(%UB N oX_? opUKrB 支票毁损cheque mutilated
Bxn8>< jw:4fb /E`l:&89) !A'`uf4u 汇款||寄钱to remit||to send money
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l" 2+T 8Y,g 寄票供取款||支票支付to send a cheque for payment
TEaD-mY3 cCo07R 2x<Qt2" iF#}t(CrH 寄款人a remitter
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wRLzN 收款人a remittee
l5\B2 +}7 b'Fx), >gX0Ij#G .oi}SG 国外汇票foreign Bill
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I f>\bUmk( "Cyo<| ~uhyROO,G" 国内汇票inland Bill
!LHzY( b2/N H1A .R$+#_ APHtJoS 跟单汇票documentary bill
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ecY ^C3+S 空头汇票accommodation bill
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kU$~| L#7)X5a__ 原始汇票original bill
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c r?5@Etpg dVsAX( ;G%wc! 改写||换新票据renewed bill
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!''F:9F 即期汇票sight bill||bill on demand
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PNxVW @Q$/eL …days after date||…days after date…日后付款
9?g]qy,1) "x:)$@ -KIVnV=&m 9h3~;Q …months after date||…months after date…月后付款
h87L8qh9 Zeme`/aBb SQ^^1.V&/Y ld!6|~0U 见票后…日付款…days after sight||…days sight
^EuyvftZ VHgF#6' So)KI_M 0'q(XB`i= 见票后…月付款…months after sight||…months sight
(}~eD Z0F>"Z_qn PO%yWns30o !0. 5 同组票据set of bills
&aevR^f+ -;@5Ua1uf YzhN |!;!k -X&!dV:= 4 单张汇票sola of exchange||sole of exchange
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H,2 远期汇票usance bill||bill at usance
j6R{ hBfzU\*0H 8Snq75Q< 9$P l'>5 长期汇票long bill
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*X 短期汇票short bill
G%p!os\> (;2J(GZ:$U kXZV%mnT7 >uPde5"ZF- 逾期汇票overdue bill
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>h!.Gj 宽限日期days of grace
Sj{rvW "PX3%II EkjK92cF rCSG@D. 电汇telegraphic transfer (T.T)
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Wse*gO 邮汇postal order||postal note (Am.)||post office order||money order
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T $L#Z?76v -< dMD_ 本票promissory note (P/N)
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u.L8tR:( a@=36gx) 押汇负责书||押汇保证书letter of hypothecation
0[!gk]p SiuO99'nV Mevyj;1t ZhbY,wJ, 副保||抵押品||付属担保物collateral security
Ye=7Y57Nr d$pf[DJQo v!RB(T3 QWW7I.9r 担保书trust receipt||letter of indemnity
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uAIiQ 承兑||认付acceptance
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o8 ;pNbKf: 9Or4`JOO OD/P*CQ_ 单张承兑general acceptance
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