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。
i[_(0P+Da 会计报表statement of account
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往来帐目account current
rQmDpoy = jz,Mm,Gi =1Nz*
c j/.$ (E 现在往来帐||存款额current accout
8Na.H::cZ sZe$?k| ?QA![ paKur%2u 销货帐account sales
V"Cx5#\7C bfo..f-0/Y NSe Huk ot\ FZ 共同计算帐项joint account
K[wny0 ( +cH,2 ^& 5OEo(& Nq]8p =e 未决帐项outstanding account
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NOY`1i TF]bmM})0 贷方帐项credit account||creditor account
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Jw #jrtsv] 借方帐项debit account||debtor account
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F}1h 应付帐||应付未付帐account payable
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! 应收帐||应收未收帐account receivable
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E n[S-bzU^t 新交易||新帐new account
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.SJ b(IZ:ekZ5 未决帐||老帐old account
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ZZ>"LH YpOcLxFL 4wMZNa<Sx 现金帐cash account
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+ t$Bu<frQ HNRAtRvnY 流水帐running account
TU6(Q,Yi| ZaBmH|k )x,/+R]{8l ?~$0;5)QC 暂记帐||未定帐suspense account
Mp^%.m 8bLA6qmM\ + pZ, RW.D ME7jF9d 过期帐||延滞帐overdue account||pastdue account
(ec?_N0= XZYpU\K 9}Ud'#E $73 7oV< 杂项帐户sundry account
ATp7:Q 9E4H`[EQ SCs@Q S#
Tc{@e 详细帐单||明细表detail account
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B~ yQ-&+16^ Mo\LFxx>4{ ZdJwy% 呆帐bad account
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(xf_ 会计项目title of account
4NT zK w?)v#]<- kNP.0 ^m.QW* 会计薄||帐薄account-book
$_CE!_G&) dqMt6b\} D's'LspQ eR PmN 营业报告书||损益计算表account of budiness||business report
23 j{bK PXqLK3AE jX}}^XwX .}n, 借贷细帐||交验帐account rendered
xdb9oH ,#3u.=IR[ sVtxh] =+9.X8SP 明细帐account stated
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i6Ly` 与…银行开立一户头to open an account with
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m8EaJ 与…银行建立交易to keep account with
VN`T:!& 7hwl[knyB Um YReF<<_ >Pne@w!* 继续记帐to keep account
q$FwO"dC SFCKD/8 5ws|4V u&/[sqx 与…有交易to have an account with
r2A%.bL# 37GJ}%Qs ?O(KmDH ;/+VHZP; 作成会计帐||有往来帐项to make out an account with
mi9B C9W( w@RVg*`%7D !R*%F &Fo)ea 清算||清理债务to make up an account
)D\cm7WX^[ ^2Sa_. ;AyE(|U+ *lHI\5 清洁帐目||与…停止交易to close ones account with
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"M{wiI cpz'upVOZ `L p3snS 结帐to close an account
T \%{zz_( %qA@)u53 JTbg8b &"GHD{ix 清理未付款to ask an account||to demand an account
^Q!qJav Kq!E<|yM 8tq6.%\ ;%"YA 结清差额to balance the account with
&atT7m ZqKUz5M4 'Gwa[ |6i 9F+i+(\,b 清算to settle an account||to liquidate an account||to square an account
rN6@=uB m NkS!(L6 mXZOkx{ 6<0-GD}M 审查帐目||监查帐目to audit an account
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"\f r~q*E'n 检查帐目to examine an account
>C""T`5] TAz#e c%1<O!c Q*wub9 转入A的帐户to charge the amount to As account
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2FkDA (ov=D7>t0 d{_tOj$ 0l#{7^e 以计帐方式付款to pay on account
0{|ib ! V0hC[Ilr zt/p'khP3 \(UEjlo 代理某人||为某人on ones account||on account of one
2w`k h= 7{=<_ GRpS^%8i@ I"awvUP]a[ 为自己计算||独立帐目on ones own account
I#(D.\P `jY*0{ u@d`$]/>F p)}iUU2N 由某人收益并负风险on ones account and risk||for ones account and risk
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Ed Zw(*q?9\ 由某人负担for ones account||for account of one
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_ i9}n\r0=c 按某人指示||列入某人帐户by order and for account of one
zjd]65P T1m097 P\bW k p0 vGWX= O 列入5月份帐目for May account
]D&$k P( fx|$(D@9 +:w9K!31- 2!/*I: 编入某中帐项下to pass to the account of||to place to the account of
lPm'>,}Y u>:sXm \2i4]V m;o \.s 寄出清算书to send in an account||to send in render an account
*g&[?y`UC MO)N0{.b pLMki=.Ld " ^~f.N 支票薄cheque book
CD1}.h (_-<3)q4 c>d+q9M }S'+Ytea 支票陈票人cheque drawer
p"ht|x Uj}iMw, Z[KXDQn8 Sj{z 持票人cheque holder
g<oSTAw `/ix[:}m^ hX\XNiCiK8 EL80f>K 不记名支票cheque to bearer||bearer cheque
1R9hA7y&,/ e#IED!U /HH5Mn* s&Y~48{ 记名支票||认人支票cheque to order
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HB`u@9le F>&Q5Kl R 到期支票antedated cheque
5~4I.+~8 4W}8?&T X<ZIeZBn 95^w" [}4Q 未到期支票postdated cheque
<QTu"i rP,i,1Ar 4 qQ%zSJ? L<]j& 保付支票certified cheque
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kR /ow/)\/} F6Z l#eL :6PWU$z$7 未获兑现支票,退票returned cheque
^sd+s ~xx F>2t=r*9 K$(&Qx} g*\u8fpRq 横线支票crossed cheque
vp &jSfQ^ s0v?*GRX HY9H?T \ntmD?kA 普通横线general crossing
r|cl6s!P VkhZt7]K}B U*,8,C B`<(qPD 特别横线special crossing
:h0as!2@dp IPa08/ `R0>;TdT u-Ct-0 空白支票blank cheque
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/ nCh9IF[BL/ 失效支票,过期支票stale cheque
}b2U o&][ iyU@|^B"Wa 4z Af|Je "2+>!G RQ 普通支票open cheque
n'7 3DApW +cM; d4 j[m\;3Sp W"AWhi{h 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
KM< +9` !V$nU8p| jii2gtu'U *ZyIbT 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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:vJD 支票换现金||兑现to cash a cheque
XJ?|\=] Q{b Z D* B~- VGT2o -]~U_J] 清理票款to clear a cheque
NS-u,5Jt 2,/("lV@0 8|{:N>7 %MU<S9k 保证兑现to certify a cheque
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9~ajEs 填写支票数额to fill up a cheque
MG[?C2KA/ 6.~HbN UB&ofO bPC {4l 支票上划线to cross a cheque
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&4G2 开发支票to make out a cheque
u3Z*hs)Z% ;H_yNrwA dE_BV=H{ %<O'\&
!, 签发支票,开立支票to draw a cheque||to issue a cheque
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+Zs u]@``Zb| 透支支票to overdraw a cheque
G'MYTq A;1<P5lo vlw2dY@^ {Mp>+e@xx 背书支票to endorse a cheque
K7M7T5< YUfuS3sX} j^llO1i/ cInzwdh7 请付票款||清付票款to pay a cheque||to honour a cheque
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R%H .MhZ=sn 支票退票to dishonour a cheque
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g/L @NlnZfMu [Rs5hO 拒付支票to refuse a cheque
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SD! /(BQzCP9O; g (ZeGNV8 W>wIcUP<< 拒付支票to stop payment of a cheque
?q7VB c;Hf +n *^=`HE89S *hF5cM[ 提示要求付款to present for payment
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&e7yX r|fJ~0z 见票即付持票人payable to bearer
pJ6bX4QnDX 1oFU4+{ 4 ;s3"j~5m) 1jh^-d5 支付指定人payable to order
nrUrMnlg 9TO p"Oi83w;9 ]8htJ]<|Q 已过期||无效out of date||stale
0jrcXN~ ',z'.t isj<lnQ Dgc[WsCEW 请给出票人R/D||refer to drawer
JZD27[b $T^O3 8$ %~4R)bsJ' jsf=S{^2 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
tJUMLn? @_FL,AC&m A_{QY&%m Fw!5hR`, 文字与数字不一致words and figures differ
CP7Zin1S/w v8y77: {p9y{$ /6gqpzum4 支票
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5ii`!y 时间已过account closed
NrgN{6u; AQbbIngo 4L^KR_h/ XsQ<yeun 更改处应加盖印章alterations require initials
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H6/@loO!Xy 时间已过effects not cleared
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fhL dM &%fy 停止付款payment stopped
kzLj1Ix2 _Y|k \|' X~ P0Q G+m|A*[> 支票毁损cheque mutilated
KVtnz T_[W=9 yIXM}i: m3F.-KPO 汇款||寄钱to remit||to send money
5EFow-AH wx}\0(]Gl fk*JoR.o I?4J69' 寄票供取款||支票支付to send a cheque for payment
zST#X} /w_Sc{ 42Gr0+Mb v_{`O'#j^ 寄款人a remitter
#ZCgpg$wM D4Uz@2_ 9 ?MOeOV8 H#m)`=nZSZ 收款人a remittee
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{% 国外汇票foreign Bill
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@r+ErFI dI>)4( ) wCMsaW 国内汇票inland Bill
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z|+L>O-8 'bY^=9&| ujmW {() 跟单汇票documentary bill
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; eU@yw1N %dw-}1X 空头汇票accommodation bill
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{6R bt%k;Z] 原始汇票original bill
MukPY2[Am ;NLL?6~ %j2YCV7 &m>`+uVBP 改写||换新票据renewed bill
&oTSff>p} 7<IrN\@U 4mNL;O S.t+HwVodO 即期汇票sight bill||bill on demand
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>$aI …days after date||…days after date…日后付款
K+ ufcct [g=yuVXNZZ Va(R*38k Ln[R}qD …months after date||…months after date…月后付款
oF]0o`U&a N(t1?R/e, 3t68cdFlz K`(STvtM 见票后…日付款…days after sight||…days sight
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~]MSwY R/ l1$} ll[U-v{ TL]2{rf~ 见票后…月付款…months after sight||…months sight
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XHRt qZKU=HM 同组票据set of bills
+s1+;VUs3 -$dnUXFsj[ ~`T(mh', lG%oqxJ+ L 单张汇票sola of exchange||sole of exchange
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[g&Q_+,j 远期汇票usance bill||bill at usance
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p? Ug3PZ7lK 长期汇票long bill
_P,fJ`w lQi2ym? Sh2q#7hf fJc,KZy 短期汇票short bill
s67$tlV A){kitx-i) dE/Vl/ : @_1$
<8 逾期汇票overdue bill
si3i#l&.b_ WAqR70{KM L!mQP oo-^BG 宽限日期days of grace
[#3:CDT rZ: WDE_"Mm ` mALx! ` 电汇telegraphic transfer (T.T)
!Aunwq^ C(e!cOG 5!tmG- 'b 1PLKcU 邮汇postal order||postal note (Am.)||post office order||money order
hLx*$Z> {\C$Bz xhg{!w LEyn1d 本票promissory note (P/N)
if#$wm% 2=F_<Jh|+ %b@>riR(y ]y-r
I 押汇负责书||押汇保证书letter of hypothecation
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6 副保||抵押品||付属担保物collateral security
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tb6<. 5>h2WL 担保书trust receipt||letter of indemnity
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W_(Rqg 承兑||认付acceptance
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7- "=4=Q\0PT 单张承兑general acceptance
^Ud`2 OW;2 G!0|ocE} @OwU[\6fc} Rg0\Ng4|G 有条件承兑qualified acceptance
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/a- K{q(/>: szmjp{g0 附条件认付conditional acceptance
G=yQYsC$ ~)oC+H@{ %\:.rs^ 4fP>;9[F 部分认付partial acceptance
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