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。
s!73To}> 会计报表statement of account
UP<B>Y1a ( JMk0H3u vw~=z6Ka d.e_\]o<@ 往来帐目account current
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-j TmviYP gb }BYs.$7 现在往来帐||存款额current accout
C>NLZMT N1D{ % yC&u^{~BC !l9i)6
W 销货帐account sales
t,w'w_C y.>1r7 R1cOUV,y[/ "J(T?|t 共同计算帐项joint account
?3#L?Cq '_q&~M{ ;9MIapfUd( F[q)ME+`) 未决帐项outstanding account
D4OJin^} Kcu*Z 6N\f>c g:oB j6$
q 贷方帐项credit account||creditor account
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>,6%Y3 借方帐项debit account||debtor account
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o?y4X ]mR!-Fqj vu@@!cT6e 应付帐||应付未付帐account payable
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应收帐||应收未收帐account receivable
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Kfoos 'O^<i`8U] dKpUw9C#/ 新交易||新帐new account
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] GMKY1{ 7`J= PG$A o_C]O" 未决帐||老帐old account
Lk lD^AJA /Ue_1Efa GHRr+ ' e:rL. 现金帐cash account
'wA4yJ< ]KM3G PfN[)s4F{R O77^.B 流水帐running account
X1XmaO%A -|2k$W rM0Idc.$&& FY9nVnIoI 暂记帐||未定帐suspense account
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Ua~ 过期帐||延滞帐overdue account||pastdue account
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zb @5j3[e {k uC+~R @[v4[yq- 杂项帐户sundry account
-Oplk* 7-Mm+4O9 c[+uwO~ r7+Ytr 详细帐单||明细表detail account
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)mu[ye"p 呆帐bad account
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gn 5H2Ugk3 O ]!/fZ;( 会计项目title of account
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>F tHmV4 H$ Y'O3RA5E 会计薄||帐薄account-book
8SN4E &hnKBr(Lw H`OJN. <O3,b:vw 营业报告书||损益计算表account of budiness||business report
M7.H;.? i#%!J:_= 9'0v]ar Q#PkfjXS 借贷细帐||交验帐account rendered
-r%k)4_ /DX6Hkkj % mJ'5!G $bF3
v=u` 明细帐account stated
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|+p + X< 4f7;]O S\0?~l"} do DpTwvh 与…银行开立一户头to open an account with
5@^['S4%8* C zxF >k8FUf(c }CQ)W1mO" 与…银行建立交易to keep account with
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78kT}kgW 继续记帐to keep account
z4r g.ai 2`pg0ciX ( aA=7x&z@ b G/[mZpRT 与…有交易to have an account with
vt(cC)) )|B3TjHC HME`7 dw? (3N;- 作成会计帐||有往来帐项to make out an account with
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Ja{[T .-}F~FES =j~Xrytn 清算||清理债务to make up an account
|g!3f ~#|Pe1Y '7UIzk| ]L_h3Xz\X 清洁帐目||与…停止交易to close ones account with
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NU%<Ws= gUrXaD# 结帐to close an account
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@m `:kI@TPI_C 5^Ps(8VbS J'@`+veE 清理未付款to ask an account||to demand an account
Qn`Fq,uvL H",q-.! frUO+ lH"4"r 结清差额to balance the account with
Iz9b5 aUbmEHFTV f~{4hVA *d&+?! 清算to settle an account||to liquidate an account||to square an account
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|$X, !@9G9<NK {qb2!}FQ 审查帐目||监查帐目to audit an account
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f~w!Z TgvBy 检查帐目to examine an account
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*8&xT |%12Vr]J 52q<|MW% dr]Pns9 转入A的帐户to charge the amount to As account
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@<C<rB8R abkt&981K+ 以计帐方式付款to pay on account
wMU}EoGS? Hg2Rcl h4tAaPcS+ `R,g_{Mj 代理某人||为某人on ones account||on account of one
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J1a IRIYj(J i?B(I4a!G zaG1 为自己计算||独立帐目on ones own account
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6 Ms14]M[\ "RLv{D<)J, R>R8LIZZc 由某人收益并负风险on ones account and risk||for ones account and risk
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;W i2X%xYv ^ 由某人负担for ones account||for account of one
Sq[LwJ UB,:won ~;yP{F8? bL0>ul" 按某人指示||列入某人帐户by order and for account of one
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^%7 \JbOT%1 ;%!]C0? :EV*8{:aLU 列入5月份帐目for May account
DLd1Cl:"~: tFu"h1 fzjAP7 y _ls i,kg? 编入某中帐项下to pass to the account of||to place to the account of
&%r<_1 x@? YS !U4<4<+ ,_z"3B)] 寄出清算书to send in an account||to send in render an account
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7` A8T8+M: 支票薄cheque book
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_Cj=>L bE6bx6=u UZx8ozv' Qm>2,={h 支票陈票人cheque drawer
#D-Ttla u#nM_UJe &n~v;M ):7mK03J 持票人cheque holder
x &*2R#Ai Jsf"h-)P d[`vd^hI NM+(ss' 不记名支票cheque to bearer||bearer cheque
v@QfxV2 OCEhwB0 |vtj0,[ p mUG`8SY 记名支票||认人支票cheque to order
`rb}"V+ Ni>!b6Z`[ #j4RX:T*[ MJ<jF(_= 到期支票antedated cheque
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Z )4^Sz &\ 未到期支票postdated cheque
zI"1.^Trn gN.n_! 65U&P5W 4(&sw<k 保付支票certified cheque
SAhk `_ :gTtWJ04] -+y3~^EYm, ){4 ! 未获兑现支票,退票returned cheque
_*++xF1 yq12"Rs (?1/\r ',]^Qu`a 横线支票crossed cheque
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=@!s[ 2]cU:j6G w^MiyX 普通横线general crossing
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5`Xh v]y=+* A 88Vl1d&b _2X6c, 特别横线special crossing
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空白支票blank cheque
xu.TS `t>:i!s/ L:7 kp<E pkc*toW 失效支票,过期支票stale cheque
,L\>mGw #N'bhs vngn^2 t**MthnW 普通支票open cheque
c~u91h? dg#w!etB ]v#T9QQN )i<Qg.@MX 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
A`*Sx"~jdx HjY! ]!4p NUh+ &M WmuYHE U 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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lu_E.Bv 支票换现金||兑现to cash a cheque
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TA7JA 清理票款to clear a cheque
"Ug+#;}p$ ,6aF~p;wI| mXI'=Vo!S x{S2 保证兑现to certify a cheque
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填写支票数额to fill up a cheque
]{18-= L=&}s[5 :XB^IyO-A >3&9Wbv> 支票上划线to cross a cheque
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] -%B4lT 1ezBnZJg 开发支票to make out a cheque
VyWzb V0xO:7G^ .gY=<bG/fA ZUS06#t} 签发支票,开立支票to draw a cheque||to issue a cheque
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haxW Gm=e;X;r ;<#=|eD2 透支支票to overdraw a cheque
9JO1O:W \{={{O A}i>ys cXK.^@du 背书支票to endorse a cheque
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X ~m f |NXibmP 请付票款||清付票款to pay a cheque||to honour a cheque
s3=slWY= vJe c+a '`j MNKn\ )\J~KB4 支票退票to dishonour a cheque
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y? yh{U!hG 拒付支票to refuse a cheque
T$Z}1e] bd[iD?epD] =b>e4I@ o w;a7 拒付支票to stop payment of a cheque
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F, )*&61 M|7][!<G! iB + _+A 提示要求付款to present for payment
h$p}/A ysFp$!9Ux l7U<]i GL >J{e_C2ZS 见票即付持票人payable to bearer
G$2Pny<! =]o2{d 3*-!0 wpt5'|I 支付指定人payable to order
{Rn*)D9 `bWc<4T er<_;"`1 {dlG3P='`f 已过期||无效out of date||stale
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=69sWcC8 0Z{u;FI 请给出票人R/D||refer to drawer
1jd.tup @]L$eOV_ HBA|NV3. 9H2mA$2jnE 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
r9p ((ir AvB21~t&] -c#vWuLl 6t gq.XL^n 文字与数字不一致words and figures differ
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S0N`V 支票
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h~q5GhY!9 时间已过account closed
h<7@3Ur L%Ms?`i, be [E^% RY\0dv> 更改处应加盖印章alterations require initials
K14v6d zL3I!& z2 .f|)od[ 1w+)ne_& =[0|qGzg
I0G[K~gb 时间已过effects not cleared
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H $<L@B|}F) C1OiM b(: CDT;AdRw7 停止付款payment stopped
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Z" azG"Mt|7Z 支票毁损cheque mutilated
J2k4k o'? WWJK6w WsT >|mZu)HIY; 汇款||寄钱to remit||to send money
ak{XLzn xEufbFAN? k|$?b7)"@ PmtXD6p3( 寄票供取款||支票支付to send a cheque for payment
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SO^\ %0'7J@W Kp19dp}'b 寄款人a remitter
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Bc KLjvPT\ V14+?L - *qoF(/U 收款人a remittee
(~fv;}}v :.(A, I~nz~U:ak %8>0;ktU 国外汇票foreign Bill
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wK V?~!D p QkYKm<b N(P2Lo{JF 国内汇票inland Bill
DX ZZZ[# 2"WP>>b80 B?4Iu)bCxI gP>W* ]0r1 跟单汇票documentary bill
li0)<("/ onm"7JsO' J|([( 5yjG\~ 空头汇票accommodation bill
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>` u8( *77Y$X##k b&'YW*W 原始汇票original bill
FM|3'a-z V;hO1xfR3& N$u: ! t+M'05-U2 改写||换新票据renewed bill
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:0ad| x:c'ek 即期汇票sight bill||bill on demand
V7B%o:FZo SAE'y2B* O^_CqT% d+"F(R9 …days after date||…days after date…日后付款
+}eK8>2 =h.`
ey <YrsS-9 -J0I2D …months after date||…months after date…月后付款
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Zf OHv9|&Tpl gUYTVp Vf 见票后…日付款…days after sight||…days sight
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p .pH 4[~ 见票后…月付款…months after sight||…months sight
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"#DhEM E:[!)UG|y 同组票据set of bills
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[um -![{Zb@ 单张汇票sola of exchange||sole of exchange
U*XdFH}vV Vddod g[;&_gL Oq(FV[N7t 远期汇票usance bill||bill at usance
UJjtDV3@_g olm'_{{
|)mUO:* }%<cFi & 长期汇票long bill
,V''?@ Nh !U 5i'KGL =6N=5JePB 短期汇票short bill
3@* ~>H v!=e]w6{ S_s;foT 8E>2
6@. 逾期汇票overdue bill
/K;A bE bPMf='F{r I<"UQ\) ^ '_Fd 宽限日期days of grace
lq?N>~PG xXJzE|)1h! fT<3~Z>m oWggh3eXk 电汇telegraphic transfer (T.T)
"9Br)3 kmt+E'^] @P[%6 d SN`L@/I 邮汇postal order||postal note (Am.)||post office order||money order
y,c\'}*H W k "_lJ qj^A 24fN3 本票promissory note (P/N)
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qom3 押汇负责书||押汇保证书letter of hypothecation
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U*${ TLg 9`UA 副保||抵押品||付属担保物collateral security
5oOs.(m|*C "AIS6%, % QaWg2Y= $G
Vf;M2* 担保书trust receipt||letter of indemnity
[p)2!]y {@Z*.G^ 5UQ[vHMqI !H @nAz 承兑||认付acceptance
e)i-$0L" Q?'Ax"$D uuy0fQQ8ti _HAr0R8BY 单张承兑general acceptance
GF0Utp:Zf; clr]gib HBw0N? %
F<3_#Y 有条件承兑qualified acceptance
"eI">`!g Nt[&rO3s 2 xi@5;! z7a@'+' 附条件认付conditional acceptance
^!O2Fw ">nFzg?Y U*T :p>& xCMuq9zt@ 部分认付partial acceptance
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