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。
fM d]P:B 会计报表statement of account
N#Y4nllJ Xv6z>z. T|r@:t[ ?GX5Pvg 往来帐目account current
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$0z/ @yqy$I qH$G_R#)8B 7*uG9iX 现在往来帐||存款额current accout
;,4 Z5+ hG; NJx-=R "wA3l%d[Y c.,eIiL 销货帐account sales
_qM'm^z5 MiAXbo#\ bvs0y7M=' $0NWX 共同计算帐项joint account
J3g>#N]='( 8K7zh.E @4_W}1W I3p ~pt2 未决帐项outstanding account
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-Z)$].~|t `)!)}PXl ^`Vt<DMT 贷方帐项credit account||creditor account
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Yj\t?,0 借方帐项debit account||debtor account
;"wU+ JaiYVx( u3w `(3{< D3vd O2H 应付帐||应付未付帐account payable
!nC Z, q$0^U{j/ VNx}ADXu ] CSR6 应收帐||应收未收帐account receivable
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%t`a-m +);o{wfW :Dw;RcZQ 新交易||新帐new account
?7YX@x rmk'{" 's(0>i C5*j0} 未决帐||老帐old account
WQ|d;[E \$<kJ||lS 2p8JqZMQb Mu
O7_*q'n 现金帐cash account
9Or3X/:o 0`3ey* [}+0NGgR !f V.#9AB# 流水帐running account
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qH9 S 暂记帐||未定帐suspense account
dPPe_% Ilr )p).}" !c\s)&U7B ,iB)8Km@U 过期帐||延滞帐overdue account||pastdue account
Hvnak{5 _bMD| JU1U=Lu." U]@t\T3W 杂项帐户sundry account
P5%DvZB$w v'2EYTVNJD zZ[SC 4;7<)&#h 详细帐单||明细表detail account
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rPZ< @$F(({? 呆帐bad account
iShB^ ~i=/@;wRp ghx8dX} s@'};E^]@r 会计项目title of account
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u 会计薄||帐薄account-book
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L;ZZ2A 营业报告书||损益计算表account of budiness||business report
(t&P.N/ .[+8D= w(k7nGU] 3`5?Zgp 借贷细帐||交验帐account rendered
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\SG *J 7>6N:- a`~$6
"v #OJsu 明细帐account stated
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.H2'_} 与…银行开立一户头to open an account with
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7: J6 F Y\%R6/Gj|u 与…银行建立交易to keep account with
66[yL(*+ Y=vA;BE]R Ipb4{A&"\ Y GO ;wIS 继续记帐to keep account
+7sdQCO(Co Oa$ew' X`.4byqdK D4c}z#}*0 与…有交易to have an account with
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}R-J/xr2 c42p>}P[ @Ys(j$U't 8:huWjh]M 作成会计帐||有往来帐项to make out an account with
-+'{C= f]J?-ks *NFy%ktu :>Z0Kb}7 清算||清理债务to make up an account
#Ru+|KL AZI%KM[ Gvtd )9^< @H]g_yw [: 清洁帐目||与…停止交易to close ones account with
0 -=onX Lyt6DvAp" !r.X. C YZr^;jfP 结帐to close an account
:1hp_XfJb |jEKUTv,G O>n L
;I wI#rAx7f- 清理未付款to ask an account||to demand an account
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*d wAF>C[ <\ 结清差额to balance the account with
v$+G_ @ /U N%P2>^1 8{4I6;e- sOzjViv 清算to settle an account||to liquidate an account||to square an account
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Xp; e4khReF; D7sw;{ns r1}7Q7-z 审查帐目||监查帐目to audit an account
AY[7yPP A;SRm<, o!sxfJKl Y 0$m~}j 检查帐目to examine an account
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# E 7;KG^ xDRK^nmC A!
Xn^U*p 转入A的帐户to charge the amount to As account
KD-0NO=oL HR['y9U 7yeZ+lD 43,-
t_jV 以计帐方式付款to pay on account
[9[tn- ]9R?2{"K EpOVrk "y_$!KY% 代理某人||为某人on ones account||on account of one
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U0zlG] C D 67H56[ &X}9D)\UJ )Qw|)='- 为自己计算||独立帐目on ones own account
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B9D |Ro\2uSr g RSM~< A`#5pGR 由某人收益并负风险on ones account and risk||for ones account and risk
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.:' 由某人负担for ones account||for account of one
Y($"i<rN lJ}G"RTm ZZ[5Z=te? FRs5 Pb1 按某人指示||列入某人帐户by order and for account of one
gl2~6"dc r[EN`AxDb m[ifcDZ(e c6BaC@2 列入5月份帐目for May account
4&$hBn=! JOenVepQ, 2=["jP!B J[VQ6
fD% 编入某中帐项下to pass to the account of||to place to the account of
N<$uAns gbXzD`WQ F'pD_d9]e .6e5w1r63 寄出清算书to send in an account||to send in render an account
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nZ7( 支票薄cheque book
]=@>;yP) AD*+?%hj +~w '?vNc *Z)`:Gae 支票陈票人cheque drawer
z Lf^O%zN ,h8)5Mj/J #G)ZhgB^ 0fi+tc30 持票人cheque holder
/SlCcozFL~ `lcpUWn *(D_g!a OM}:1He 不记名支票cheque to bearer||bearer cheque
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e iCc@N|~ eR8h4M~O O2 3f\pm& 记名支票||认人支票cheque to order
Ji%T|KR_ g>VkQos5" `(*5yX C b4oZ@gVR; 到期支票antedated cheque
N9,n/t Tvf]OJ9N !{Y$5)Xh`] WlWBYnphZs 未到期支票postdated cheque
J~n{gT<L :tzCuK?e XXxX;xz$ "xnek8F 保付支票certified cheque
=_.Zv i~ zL,/O8 ]%shs LB 2
2doW 未获兑现支票,退票returned cheque
P9X/yZ42 d:<{!}BR3 9at7$Nq V1#/+~ 横线支票crossed cheque
`9b D%M "F)7!e 7<-D_$SrU l3l[jDa, 2 普通横线general crossing
NZdQz Dve5Ml- P%%Cd d~GT w: 特别横线special crossing
vV"TTzs! QJGRi "qQU ^FW -$[=AqJXp; 空白支票blank cheque
I:AlM? Gh42qar` d3^LalAp BD,~M*%z 失效支票,过期支票stale cheque
a/`fJY6rR Z*s/%4On TZ-n)rC)v f-4<W0% 普通支票open cheque
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`of <f{m=Dc -D{~7& 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
p5G O@^i *A
c~ SQa.xLU .^P^lQT]> 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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go 'fawpU|h L-G186B$r 支票换现金||兑现to cash a cheque
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| VaSw}q/o:/ 49HtI9@ kc/h]B 清理票款to clear a cheque
)p12SGR5 ^vsOlA(4 AvP*p{we u+th?KO` 保证兑现to certify a cheque
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wOSk %#ms`"H EzzzH(!j 填写支票数额to fill up a cheque
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78 #BlH)Cv 支票上划线to cross a cheque
OdwSNG }wj*^>* #; }IHAR R!}B^DVt 开发支票to make out a cheque
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CcAsJX~_ 6sB!m|zm]: fbo64$!hZ 签发支票,开立支票to draw a cheque||to issue a cheque
!Me%W3 ?vf\_R'M \+L_'*&8 SuGlNp>#qm 透支支票to overdraw a cheque
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Fb"Is#S, Z''Fz(qMC |(XV '-~ #Yj0'bgK 背书支票to endorse a cheque
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t;^ uvD6uIW< 请付票款||清付票款to pay a cheque||to honour a cheque
t$Irr* e/@udau HzH_5kVW [.dNX 支票退票to dishonour a cheque
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@R s/P\w"/fN 拒付支票to refuse a cheque
s/Q}fW$ex v6f$N+4c y<3v/,Y b'vJPv~hI 拒付支票to stop payment of a cheque
4_r8ynq{z \Xxx5:qM ua7I K~8l *x
L#1 提示要求付款to present for payment
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d+n 0b*a2_|8k \O7,CxD2 o~es>; 见票即付持票人payable to bearer
b2p<!? e$F7wto vkbB~gr@* nV']^3b 支付指定人payable to order
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mP-HFl (7Y :3 (T'inNbJe ?]h+En5z8 已过期||无效out of date||stale
`4;<\VYCr bIWcL$}4Q %$sWNn 3t%uUkXl 请给出票人R/D||refer to drawer
_DJ0MR~3 fCEd
:Kr 8eOQRC33 ;y5cs;s 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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/j 8|7Tk[X1j JmN;v|wF:c -t*C-C'"| 文字与数字不一致words and figures differ
YT&_{nL#\ Z|wZyt$$ A9lqVMp64 ~@got 支票
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n]8_]0{qi 时间已过account closed
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3uu1J ~{d94o. @uH7GW}$g 更改处应加盖印章alterations require initials
h)A+5^:^ !+fHdB @ZX{q~g! T6phD8# (!Ml2
Ud{-H_m+ 时间已过effects not cleared
7c;59$2( [N7[%iQ% zlFl{t ASu9c2s 停止付款payment stopped
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7; 支票毁损cheque mutilated
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d[SC1J 汇款||寄钱to remit||to send money
possM'vC ^5;Y ;#Mq=Fr-SG MGmtA( 寄票供取款||支票支付to send a cheque for payment
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/H3,v8J@ /6S/a*`<X 8{d`N|k 寄款人a remitter
wkd591d* cAktSoF aMz%H|/$ /pyKTZ|
收款人a remittee
m?M(79u[ sO(K po9jq {b#c0>.8- %@BQv4oJ 国外汇票foreign Bill
;UWdT]>!? X=.+XP] }
"cb^3 p>!r[v' 国内汇票inland Bill
!P:hf/l[B oW/&X5 g#70Sg*d -Xd/-,zPY 跟单汇票documentary bill
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2~ 空头汇票accommodation bill
.upcUS8 OI`Lb\8pP <B`=oO%o 6DR8(j)=[% 原始汇票original bill
$[|8bE !-;Me&"I=` Hh
qx)u o#+!H!C.O 改写||换新票据renewed bill
m' aakq Cu|n?Uk
{fGi:b\[ 8 h 1Q7(8=Eg 即期汇票sight bill||bill on demand
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pJQ WrD20Q$9Q zg5u N.isvDk% …days after date||…days after date…日后付款
>?tcL * S`*al<m :X$&gsT/, WQ*$y3% …months after date||…months after date…月后付款
MK"Yt<e(o E|5gKp-wJ ^#Wf =ecv;uu2 见票后…日付款…days after sight||…days sight
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Y-O<$\ [S<DdTY9hZ gbInSp`4 VK NCK 见票后…月付款…months after sight||…months sight
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3;Pd` 同组票据set of bills
N.&K"J H?aB8=) Cu`ZgKLQ $h$+EE! 单张汇票sola of exchange||sole of exchange
V*)6!N[5 P!vBS"S e~-Dk .i Dgkt-:S/T| 远期汇票usance bill||bill at usance
'17=1\Ss6; B@s\>QMm {2q wIY#TBu 长期汇票long bill
]Wy V bIu qGh rJ6R! 9Qkww&VEk E
t- .[ 短期汇票short bill
l'o}4am !~mN"+u& %V+,# lRO8}XSI 逾期汇票overdue bill
oS`F Yy $>BP}V33 bqe;) A7 vw(};)8 宽限日期days of grace
leD?yyjw7 IBuuZ.=j2h [X
QNgSy?z Z>D7C?v:( 电汇telegraphic transfer (T.T)
G_o/ lIz" G's/Q-'[\ |Jq/kmn vAVoF
L 邮汇postal order||postal note (Am.)||post office order||money order
l s_i)X pH*L8tT
*%fOE;-? b#]in0MT?@ 本票promissory note (P/N)
d)0%|yX6 ;0BCM(>Wo `Y[zF1$kz^ kB8l`|
I 押汇负责书||押汇保证书letter of hypothecation
+fwq9I>L $rlIJwqn tl4;2m3w r*3;gyG.,# 副保||抵押品||付属担保物collateral security
2GD%=rP2] Q7SS<'( t4<#k= o/[NUQSI 担保书trust receipt||letter of indemnity
ooD/QZUE SEuj=Vie# Jrffb=+b 3oIoQj+D 承兑||认付acceptance
b"zq3$6* pG4Hy$e >a0;|;hp hrW.TwK 单张承兑general acceptance
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$&n I#mT#xs6 yy>4`_ 有条件承兑qualified acceptance
`hfwZ*s Z$pR_dazU D,)~j6OG8 SZ0Zi\W 附条件认付conditional acceptance
']dTW#i 8+!$k!=X G>!"XK:fB 4dy)g)wM 部分认付partial acceptance
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