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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Y` 会计报表statement of account
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! 往来帐目account current
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m4~ 现在往来帐||存款额current accout
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TYY{-wF `Ag{) 销货帐account sales
?a(L.3E !%)F J:p BZ54*\t <r#eL39I 共同计算帐项joint account
~\LCvcY"X Y_woKc* f y:,_# R_XR4)(< 未决帐项outstanding account
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i0$Bx> 贷方帐项credit account||creditor account
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Y_I '(bgs InXn%9]p] J_x13EaV0 借方帐项debit account||debtor account
+LM#n#T Qham^ gL_Y,A~Q{ ojyIQk+ 应付帐||应付未付帐account payable
if|+EN% n8*;lK8 u/cg|]x&T )E@A0 W 应收帐||应收未收帐account receivable
![]``g2 X/iT)R]b o(DOQ Gl h%}/Cmx[ 新交易||新帐new account
a}%#*J)! \b%kf9 9 AC>`'Gx T!Hb{Cg* 未决帐||老帐old account
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,Z;=N_ 0 stc9_O 现金帐cash account
QUu}Xg: "@??Fw! B!vmQR*1 M$Zcn# A 流水帐running account
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%Ev4]}2C1 暂记帐||未定帐suspense account
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\ NR`C(^} 过期帐||延滞帐overdue account||pastdue account
u(fm@+$^ W[Ls|<Q ;kY(<{ 2 28 ?\ 杂项帐户sundry account
bD/~eIcWL dBz/7&Q _lamn}(x0 HZ'_r cv 详细帐单||明细表detail account
_f$^%?^ a!=D [Gz*5 i\,-oO 7Zlw^'q$:L 呆帐bad account
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I' vN`klDJgW[ 会计项目title of account
8fl`r~bqZ wne,e's} JpXlBEio% I}1NB3>^ 会计薄||帐薄account-book
#qK:J;Sn3 9[<)WQe6M be.*#[ E=nIRG|g 营业报告书||损益计算表account of budiness||business report
%5(I/zB #d6)#:uss hb}+A=A=+ U/!TKic+ 借贷细帐||交验帐account rendered
k$blEa4 F(>Np2oi6 .+$Q<L 45@^L's 明细帐account stated
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},-[ _852H$H\ 与…银行开立一户头to open an account with
EV]1ml k$ T;r2.Pupn k>;`FFQU> ].-1v5 与…银行建立交易to keep account with
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T&6l$1J F3On?x) 继续记帐to keep account
,Lr.9I. p{r}?a bCRV\myd` !>FYK}c7 与…有交易to have an account with
-t!~%_WCv m|n *4\:8 s6 uG`F" 作成会计帐||有往来帐项to make out an account with
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rLCa >g1~CEMN# aTH{'mN marQNZ 清算||清理债务to make up an account
(ZUHvvL y0L_"e/ u^^[Q2LDU} "L IF.) 清洁帐目||与…停止交易to close ones account with
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pA <cps2*' em%4Ap 结帐to close an account
fK>L!=Q 9+Np4i@ |jGf<Bf5 -_=nDH 清理未付款to ask an account||to demand an account
D+l AhEN UXJeAE- P)Jgs - YEZ]:" 结清差额to balance the account with
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03$mYS_? `V}q-Zdy 清算to settle an account||to liquidate an account||to square an account
f z'@_4hg P78g/p T h0g8*HY+} Z9v31)q( 审查帐目||监查帐目to audit an account
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x]}^v# `'DmDg 检查帐目to examine an account
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}'Y4 转入A的帐户to charge the amount to As account
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tL 以计帐方式付款to pay on account
XY5K%dMU 5?f ^Rz 3(>B Ke 0Um2DjTCG 代理某人||为某人on ones account||on account of one
=>m<GvQz \;,_S+Fz8 `aOFs+<) tR#OjkvX 为自己计算||独立帐目on ones own account
l [dK[4 sU=H&D99 =O~_Q- CXH&U@57{ 由某人收益并负风险on ones account and risk||for ones account and risk
))qy;Q, P9R9(quI 0HZ{Y9] W8G,=d}6 由某人负担for ones account||for account of one
,V7nzhA2 ` ./$&' atj(eg -{("mR&] 按某人指示||列入某人帐户by order and for account of one
ko!)s 1a/++4O.| QFA8N :a!^
列入5月份帐目for May account
t$` r4Lb9/ %[GsD9_- |44Ploz2b |NlO7aQ>2H 编入某中帐项下to pass to the account of||to place to the account of
+V2F#fI/ A@`}c,G )j6~Wy@4 sWhZby7 寄出清算书to send in an account||to send in render an account
[:dY0r+ Fw_#N6Q 59LG{R2 6 W/`07' 支票薄cheque book
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g[Uq td$E/h=3 &0d#Y]D4` h0EEpL|\ 支票陈票人cheque drawer
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F$ 持票人cheque holder
`>o{P/HN 8|gIhpO?^ 9+|$$) Cp\6W[2+B 不记名支票cheque to bearer||bearer cheque
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; 记名支票||认人支票cheque to order
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Pr< 到期支票antedated cheque
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$1?i) b`Zx!^ 未到期支票postdated cheque
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."A3( zpn9,,~u 保付支票certified cheque
7sCG^&Y h,:m~0gmj iQ67l\{R k t#fMd$ 未获兑现支票,退票returned cheque
NWESP U):w LH.]DVj fUWG*o9 bW427B0 横线支票crossed cheque
P8:dU(nlW ,&A7iO ^CYl\.Y@ v4TQX<0s 普通横线general crossing
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o'aEY<mZ7 特别横线special crossing
Y1\ }5k{> 4\N;2N =j_4S< )u&|_&g{}J 空白支票blank cheque
rgQOj^xKv^ ?=msH=N<l >h9IM$2 Tk[ $5u*, 失效支票,过期支票stale cheque
4"(Bu/24 KK4`l}Fk:n 3*XNV D/gw .XYL 普通支票open cheque
m])y.T net@j#}j- ub0.J#j@ 8FK/~,I 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
7aRi5 O:R*rJ Et_bH%0 Mj3A5;# 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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XL& 支票换现金||兑现to cash a cheque
4Z=_,#h4. tY<4%~%X UgSB>V<? bH9kj/q\b 清理票款to clear a cheque
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)I= ua$GNm f}ji?p 保证兑现to certify a cheque
d"mkL- n,(sBOQ %(#y5yJ ] t|\%VC 填写支票数额to fill up a cheque
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R?|.pq/Ln nNV'O(x} 支票上划线to cross a cheque
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g6 xh,qNnGGi KP^V>9q 开发支票to make out a cheque
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CtO 签发支票,开立支票to draw a cheque||to issue a cheque
bHYy }weZ 4r#= * -HbC!wv 6r0krbN 透支支票to overdraw a cheque
%P/Jq#FE. _ QI\ !u[9a;Sa# $y &E(J 背书支票to endorse a cheque
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Cqi 请付票款||清付票款to pay a cheque||to honour a cheque
%QGC8Tz \;3~a9q% |Nn)m dJoaCf`w 支票退票to dishonour a cheque
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$Pve QB uMJm =pO^7g $E~`\o%Ev 拒付支票to refuse a cheque
S(I{NL}=$ wC+u73599 ->-KCd1b Nq[uoaT 拒付支票to stop payment of a cheque
<tNBxa$gS KIf dafRL 1\~ "VF*{ x b~yM%*c 提示要求付款to present for payment
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i +H-6e P jyUjlYAAv` 见票即付持票人payable to bearer
r&JgLC( m)t;9J5 L-WT]&n_ x(6SG+Kr 支付指定人payable to order
<I\/n<* kR-SE5`Jk O7m(o:t x3 U0y% u 已过期||无效out of date||stale
rdP[<Y9 -`kW&I0 9@(PWz=`? x7&B$.>3 请给出票人R/D||refer to drawer
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!V^HQSN {0wIR_dGX 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
DS(}<HK{ {j?FNOJn $oID(P KE5kOU; 文字与数字不一致words and figures differ
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>O_E 支票
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NI76U 时间已过account closed
|^"1{7) WdH$JTk1 D&&9^t9S #4Rx]zW^% 更改处应加盖印章alterations require initials
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0Anv RNEp4x ,GbR!j@6 停止付款payment stopped
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lc!d mW(W\'~_~ <s31W3<v 支票毁损cheque mutilated
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;e `_Zg3_K.dS sQHv%]s 0 汇款||寄钱to remit||to send money
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l 2+N]PW\V 寄票供取款||支票支付to send a cheque for payment
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X> g#pr yYz E!)xj.aS$ 寄款人a remitter
5FPM`hLT 4<w.8rR:A }#RakV4 ,GhS[VJjR 收款人a remittee
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<X%*&% 国外汇票foreign Bill
'5#^i: ~k-y &<UR Tt`u:ZwhF 2. NN8PPD" 国内汇票inland Bill
1Z/(G1 :(U,x<> hE'-is@7 *k7+/bU~~ 跟单汇票documentary bill
t9GR69v:? TPQ%L@^L+ B-Ll{k^ .ljnDL/ 空头汇票accommodation bill
*2>&"B09` 8rAg\H3E G/y5H;<9M P[G)sA_" 原始汇票original bill
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{R> L81ZbNU?$ 改写||换新票据renewed bill
;RZ ) nY[WRt w U#7#aeI y1jCg%'H 即期汇票sight bill||bill on demand
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#SgY …days after date||…days after date…日后付款
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8 0, …months after date||…months after date…月后付款
X~bX5b[P RN1y^` {LI=:xJJv k&M;,e3v6 见票后…日付款…days after sight||…days sight
} ?$F}s- 9 &dtd WMDl=6 ?.m bK 见票后…月付款…months after sight||…months sight
+)AG* &Q/ W~)~ ^`i#$ [Q~#82hBhY 同组票据set of bills
MVpGWTH@F w0 M>[ 4 ~Py`P'+ F@D`N0Pte 单张汇票sola of exchange||sole of exchange
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1 &jc/*Z" \k7"=yx 远期汇票usance bill||bill at usance
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Fdw {S]}.7`l9( @(w@e\Bq 长期汇票long bill
+%z>H"J. kM l+yli3c tn\yI!a LG9+GszX 2 短期汇票short bill
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( 逾期汇票overdue bill
94`7a<&ZNL )bL'[h _gR;=~S ,$L4dF3 宽限日期days of grace
[o#oak{U kOrZv,qFG[ GTPHVp&y un"Gozmt5 电汇telegraphic transfer (T.T)
a#(?P.6 B N5[,J J9nX"Sb HXC ;Np 邮汇postal order||postal note (Am.)||post office order||money order
Xh"n]TK .[KrlfI wc@X.Q[ &ee~p&S,> 本票promissory note (P/N)
ij`w} V :as$4| w$iX.2|9%u ;\dBfP 押汇负责书||押汇保证书letter of hypothecation
\fLMr\LL& ,Ks8*;#r uk:(pZ-uJ CJx|?yK2 副保||抵押品||付属担保物collateral security
Zd%k*BC dh iuI|?@ ]L.O8 /)>3Nq4Zx 担保书trust receipt||letter of indemnity
!X#OOqPr= m4Qh%}9% ^ig' bw+WS `UyG_; 承兑||认付acceptance
OU_gdp ifQ*,+@fxR kd(8I_i@ ORw,)l 单张承兑general acceptance
WIxy}3_to :J@gmY:C L|7R9+ZG prF%.(G2) 有条件承兑qualified acceptance
b94DJzL1z $szqy?i0? 3z?> j] u'DRN,h+ 附条件认付conditional acceptance
s Y Qk }B+C~@j lvz7#f L~ CYP q#rd 部分认付partial acceptance
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