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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.>hQ 会计报表statement of account
e@ DVf k&= iye( oz'^.+uvE m^;A]0h+ 往来帐目account current
ub-vtRpm /t04}+,e^ \4|osZ0y PG*FIRDb 现在往来帐||存款额current accout
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%Y 销货帐account sales
WYW@%t |#5_VEG 4EFP*7X p><DA fB 共同计算帐项joint account
6AKT-r. ^20x\K :Oc&{z?q 2(>=@q.1H 未决帐项outstanding account
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2Z QD^"cPC)mM r' J3\7N!u 贷方帐项credit account||creditor account
Dl_SEf6b vb2aj!8_? *Edr\P h<FEe~ 借方帐项debit account||debtor account
J:2Su1"ODh .KxE>lJbqM fVxRK\a\\ UpqDGd7M 应付帐||应付未付帐account payable
"yPKdwP B:tGD@ V5]:^= 0@2pw2{Ru 应收帐||应收未收帐account receivable
5YgUk[J \\,z[C jAOD&@z1 >}B~~C; 新交易||新帐new account
Bk8 '*O/) f2FGod<CzN FUKE.Uxd %M;{+90p>t 未决帐||老帐old account
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O>M <=&7*8u0+ 现金帐cash account
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e) 2s8(r8 AI {bPcr hB TkV$h(#!f& 流水帐running account
l%9nA.M' Yq%D/dU8 (?pn2- Ip o)IcAqN$H 暂记帐||未定帐suspense account
da53XEF& (r )fx ?u8vK<2h Ow7I`#P 过期帐||延滞帐overdue account||pastdue account
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3}'J 5zsXqBG g@7j<UY 杂项帐户sundry account
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LYX\# 详细帐单||明细表detail account
Y4dTv<=K@i P1mPC 6Bfu89 ld*RL:G 呆帐bad account
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yi/jZX iXDQ2&gE* 会计项目title of account
ZW|VAn'> u3H2\< n"{oj7E0a 'zhw]L;'g 会计薄||帐薄account-book
}qOC*k: _[W`!#" C&ivjFf g1`/xJz| 营业报告书||损益计算表account of budiness||business report
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V&Yb Cz_chK4 tEl4 !vA 借贷细帐||交验帐account rendered
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明细帐account stated
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ZL&n ZR'q.y[k) 与…银行开立一户头to open an account with
@.X}S"yr (UV+/[, 3rZ" T 7o+!Gts] 与…银行建立交易to keep account with
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% 继续记帐to keep account
?s5zTT0U>$ 5Ffz^;i tH"SOGfSt )gCHwu 与…有交易to have an account with
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作成会计帐||有往来帐项to make out an account with
OR^Wd 0n,5"B ^[CD- # @"HR"@pX 清算||清理债务to make up an account
bhSpSul HJ5m5':a >{4pEy =D4EPfQn1 清洁帐目||与…停止交易to close ones account with
|b/J$.R -i'T!Qg1 Q[p0bD: Em@h5V 结帐to close an account
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% KF'H|)!K 清理未付款to ask an account||to demand an account
%`}CbD6 C)z[Blt %i%Xi+{3 AEnS_Q 结清差额to balance the account with
im+2)9f ^;s`[f|w gqD`1/ J5Fg]O* 清算to settle an account||to liquidate an account||to square an account
q 'hV 'U _|TE )h 2ZtqZ64i B;;D(NH 审查帐目||监查帐目to audit an account
''BP4=r5n ~~zw[#' U&3*c+B4 :/%Vpdd@ 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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sO Pz|qy, &"tce6& sjTsaM;< 以计帐方式付款to pay on account
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代理某人||为某人on ones account||on account of one
6@XutciK @su{Uno8/ E;4Ns NxXVW 为自己计算||独立帐目on ones own account
Msd!4TrBJ |}M']Vz m]-8?B1`Y Yn<0D|S;X 由某人收益并负风险on ones account and risk||for ones account and risk
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)E7A,ZW, 由某人负担for ones account||for account of one
u\e#_*> k@8#By l| ^CK)q2K>[ [BQw$8+n_ 按某人指示||列入某人帐户by order and for account of one
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i z}Z`kq+C 列入5月份帐目for May account
L|q<Bpz D} .t gw*d"~A b(SV_.4,' 编入某中帐项下to pass to the account of||to place to the account of
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HaheU @Qs-A^. 7@lXN8_f 寄出清算书to send in an account||to send in render an account
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(fgx> jYy0^)6X( 5dgBSL$A}] 支票薄cheque book
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YP3: W1@;94Sb~ 6gKOpa /B!m|)h5~ 支票陈票人cheque drawer
pt4xUu{ gNqV>p aydal9M Y=rr6/k 持票人cheque holder
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RTi'v 不记名支票cheque to bearer||bearer cheque
UeICn@)\y eurudl kW!:bh T8441qo{> 记名支票||认人支票cheque to order
@}?D<O8#"# p&4n3%(R@ Nb#7&_f= ;Bb5KD 到期支票antedated cheque
qE{cCS 2Y4&Sba^Y btF%}<o) vf yva 未到期支票postdated cheque
cLU*Tx\ -$)Et | K%}I}8M AY;+Ws 保付支票certified cheque
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未获兑现支票,退票returned cheque
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! 1QJ$yr )/Xrhhx 横线支票crossed cheque
0w['jh|, Mak9qaWqF> NACY;XQ% 5tU"|10m3 普通横线general crossing
FqsjuU@l ,&?q}M (d;(FBk=' 8-5jr_* 特别横线special crossing
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E|zY% 空白支票blank cheque
_~nex,;r (YJAT 4@e!D Du 'h^DI` 失效支票,过期支票stale cheque
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Zox[/ 普通支票open cheque
tN3 {7'\7 ~fp+@j-A ba9<(0` &E &iaw! 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
lq8ko@ aaugu.9 .XKvk(9 $ XsQ e 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
*z"1MU q7 oR9 .&x?`pER [a)~Dui0@\ 支票换现金||兑现to cash a cheque
;vc lAsJ :_\!t45 q&$0i wwcwYPeg 清理票款to clear a cheque
w52HN;Jm X_({};mz T :S{3 Df,VV+ 保证兑现to certify a cheque
4`-?r%$,: ) .-(-6=R dezL{:Ya p@8^gc 填写支票数额to fill up a cheque
#8f"}>U9., khN:+V| Rf(x^J{ ,o>pmaoLs 支票上划线to cross a cheque
mERZ_[a2 /-K dCp~ 30(m-D$K>9 1xdESorX( 开发支票to make out a cheque
%cr]ZR 7YXXkdgbd ?tC}M;~ ?J@?,rZQ^V 签发支票,开立支票to draw a cheque||to issue a cheque
{8Jk=)(md KpbZnW}g &8_f'+i0 gjegzKU 透支支票to overdraw a cheque
GE~(N N So\| Ye 1[/$ZYk: u};]LX\E 背书支票to endorse a cheque
Nzi/3r7m v_ nBh,2 &X]=Qpl 'q};L 6 请付票款||清付票款to pay a cheque||to honour a cheque
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auLp p[@oF5M 支票退票to dishonour a cheque
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h~ 拒付支票to refuse a cheque
Y0L5W;iM _5U%'\5s o9T@uWh+ (|36!-(iK 拒付支票to stop payment of a cheque
cJHABdK- Xc9p;B>^Ts 1IF'>* V^Mf4!A(y 提示要求付款to present for payment
"x.6W! #lyM+.T "doU.U&u Pi"~/MGP$ 见票即付持票人payable to bearer
l)i&ATvCE I_zk' Vyq#p9Q 0[2BY]`Z. 支付指定人payable to order
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}Gy>; ){:q;E]^fB h=K36a) \C+*loLs 已过期||无效out of date||stale
@`IXu$Wm( 5!SoN}$ GTp?)nh^ HeT6Dv 请给出票人R/D||refer to drawer
W?"2;]( }1a <{& ,#P,B;r~ 3XAp Y' 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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dfhno; 3WO#^}t 文字与数字不一致words and figures differ
rR,+G%[(=4 hs!UX=x| |5}rX!wS4 5#TrCPi6A 支票
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k9^+9P^L 时间已过account closed
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6m, KL5>W Xq8uY/j .])>A')r 更改处应加盖印章alterations require initials
cX|[WT0[I >%uAQiU 5"-una>D fV.A=*1l# *Fa)\.XX
<&qpl0U)Y 时间已过effects not cleared
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rxs~y{Xi 停止付款payment stopped
"*Lj8C3|n ~_DF06G HG{&U:>) 5y1or 支票毁损cheque mutilated
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'O.+6`& 汇款||寄钱to remit||to send money
y-w2O] wF|0n t fOa6, D+@-XU<Lp< 寄票供取款||支票支付to send a cheque for payment
:V&N\>Wo A[u)wX^`f^ |A ;o0pL ^=eq .(> 寄款人a remitter
Wmz q ES^>[2Y dO>k5!ge|: $x?NNS_ "J 收款人a remittee
Ni+3b GY oZ$p" C <U@P=G<t Um]p&phVL 国外汇票foreign Bill
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O `^v4zWDK NJn&>/vM OJ v}kwV 国内汇票inland Bill
c u\ls^ Hu<p?mF# 7IA3q{P kP)YgkE 跟单汇票documentary bill
1*Sr5N[= {F'Az1^I= J&A;#<qY U{7 3Xax 空头汇票accommodation bill
c]6V"Bo}A +p13xc?#j Y8)}PWMs %0vTA_W 原始汇票original bill
HbNYP/MN3 uA~YRKer Hl4\M]]/& >R( 8/#|E 改写||换新票据renewed bill
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3GnZR,L kGpV;F==* h2"9"*S1 即期汇票sight bill||bill on demand
OQ6sv/ L'>s(CR |</"N-#S 4py(R-8\ …days after date||…days after date…日后付款
VJ3hC[ WElrk:b Z)/6??/R 2-~a
P …months after date||…months after date…月后付款
Ejq=*UOP _WKJ<dB< w TlGJ$D0 x"vwWJNQ 见票后…日付款…days after sight||…days sight
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#KoN8% 见票后…月付款…months after sight||…months sight
DR6]-j!FK ?L=A2C\_- ^OF5F8Tf/ Yb}w;F8( 同组票据set of bills
Xem 05%, F+Z2U/'a Y&s2C%jT 6)ycmu;!$ 单张汇票sola of exchange||sole of exchange
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s,as ]c}=5m/ 远期汇票usance bill||bill at usance
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u =Y >Dne? 8r 长期汇票long bill
2/@D7>F&g !h>D;k6 e 1~'_K9eE pW{8R^vKm 短期汇票short bill
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"U"U"F L~dC(J)@ZI 逾期汇票overdue bill
a=+T95ulDy *zy'#`> 8%[HYgd5) _UkmYZ/ 宽限日期days of grace
t8&q9$ 6Nt$ZYS Wr>(#*r7q , H2Yp
Zk 电汇telegraphic transfer (T.T)
1TjZ#yP%1 m"4B!S&Fc( Zhzy.u/> G;TsMq 邮汇postal order||postal note (Am.)||post office order||money order
u g\w\b 5lTD]d C c*({ JDv-O&] 本票promissory note (P/N)
cXN _*% 1zjaR4Tf %jEY3q xQu
eE{ 押汇负责书||押汇保证书letter of hypothecation
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9S 副保||抵押品||付属担保物collateral security
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zoP%u,XL 担保书trust receipt||letter of indemnity
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Xm[- !gH9 ay +;q.Y? 承兑||认付acceptance
`.=sTp2rbc _8><| 3d pm USF #u `qiQ$kz 单张承兑general acceptance
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0Nf ^bUxLa[. }rbZ&IN\?E 有条件承兑qualified acceptance
?_q+&)4-o {J]-<:XD RY=1H !@g)10u 附条件认付conditional acceptance
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SMxm 6^#uLp> GBP-V66 部分认付partial acceptance
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