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。
pQ8+T|0x 会计报表statement of account
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s( 往来帐目account current
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"]ys# !CKUkoX z& jDO ex 现在往来帐||存款额current accout
Df^S77&c! q5PYc.E([ 8?XZF[D cw{[B%vw 销货帐account sales
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jzNU5F Ymom 0g+f 共同计算帐项joint account
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3R {y68-S ak[)+_k_ SGm?"esEt 未决帐项outstanding account
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kzBn 贷方帐项credit account||creditor account
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wP*Z/}Uum+ `m^OnH AAcbY; 借方帐项debit account||debtor account
$EF@x}h:A g=Di2j{A X Rn=;gK%J CgC wM=!r 应付帐||应付未付帐account payable
~l~g0J X $f%Ss }__+[- 1S.~-K*X 应收帐||应收未收帐account receivable
KJ_R@,v\ QL#y)G53Q se[};t: hLRQ) 新交易||新帐new account
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jVh p 'S"F=)*- M %~kh" 未决帐||老帐old account
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gZ3!2T> j7&l&)5 现金帐cash account
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/w4q 流水帐running account
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TD$NrK\ (&(f`c@I 暂记帐||未定帐suspense account
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<xxOY>y (yfTkBy 过期帐||延滞帐overdue account||pastdue account
I1gu<a Y{KJk'xN5W ry'(mM ArY'NE\Htt 杂项帐户sundry account
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nJV8|G &>o)7H]; 详细帐单||明细表detail account
(]:G"W8f ,P}c92; \1ZfSc isjkfl-! 呆帐bad account
'g#GUSXfj DjIs"5Iei rfjQx]3pB Gkl#s7' 会计项目title of account
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w4@ x?3p3[y t`Sh!e 会计薄||帐薄account-book
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s )Ii=8etdv 营业报告书||损益计算表account of budiness||business report
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U`"^FQ3A J?&9ofj& DCj!m<Y& x-1[2K1"[ 借贷细帐||交验帐account rendered
yC[}gHv @9-qqU@ R`c5-0A }^H_|;e1p 明细帐account stated
LE;c+(CAU <XNLeJdY MYjCxy-;A \21!NPXH2 与…银行开立一户头to open an account with
xRfX:3 `)'YU^s O'k"6sBb Fq8Z:;C8 与…银行建立交易to keep account with
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" *d=pK*g 继续记帐to keep account
m\(a{x %\A~w3 E C<3An_Dy %:NI@59 与…有交易to have an account with
8g3 6-8 W|:WAxJ*d %n^]1R# U-@\V1;C 作成会计帐||有往来帐项to make out an account with
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#=dz,} R7#B_^ $ O?@AnkOhn 清算||清理债务to make up an account
LVSJK.B RW'QU`N[Y Y9ru~&/o$ `sSI; + 清洁帐目||与…停止交易to close ones account with
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UP[ B9]KC i 结帐to close an account
\n}cx~j 0VPa=AW 7z}NI,R}1 &W1cc#( 清理未付款to ask an account||to demand an account
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BvN*LQ 结清差额to balance the account with
oYW:ptJ OmsNo0OA 0y?bwxkc 8q_nOGd 清算to settle an account||to liquidate an account||to square an account
ct`89~" ]`LMyt0 _di[PU=Vh \]zHM.E1 审查帐目||监查帐目to audit an account
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nVM= [S4<bh! 检查帐目to examine an account
U2;_{n*g% &4LrV+`$V 8RB\P:6h HUZI7rC[=) 转入A的帐户to charge the amount to As account
1$4dzI() yN9/'c~ }}<^fM (<|,LagTuc 以计帐方式付款to pay on account
_qr?v=,-A :M3Fq@w= `2G 0B@ m)V%l0 代理某人||为某人on ones account||on account of one
A\LMmg k*J0K=U| r3'0{Nn+ nGq{+
G 为自己计算||独立帐目on ones own account
`#R[x7bA1 U`z=!KI+g 51xiX90D ?|kwYA$4o 由某人收益并负风险on ones account and risk||for ones account and risk
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Qln|b8< 由某人负担for ones account||for account of one
nH_M# F P3{Rp !ap}+_IA7^ G8}k9?26( 按某人指示||列入某人帐户by order and for account of one
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Xi Fsz;T; ;X , A|m$( 列入5月份帐目for May account
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*mby fu0q VX0}x+LJ DZ"'GQSg 编入某中帐项下to pass to the account of||to place to the account of
O |!cPB: ]jjHIFX QWcQtM sFt"2TVr3 寄出清算书to send in an account||to send in render an account
#Pt_<?JtV xa8;"Y~"bg FF #T"y0Y )V d^#p 支票薄cheque book
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\19p] Ym% XCl 5If.[j{ z9Z4MXl 支票陈票人cheque drawer
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持票人cheque holder
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g| 不记名支票cheque to bearer||bearer cheque
Uo?4o*} :CLWmMC_ U$|q]N GXG 7P,p, 记名支票||认人支票cheque to order
9HB+4q[ LI*=T Jr5dw=B gw ,oykOda:| 到期支票antedated cheque
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oR7[[H.4 FY<Q|Ov IdqCk0lVD 未到期支票postdated cheque
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{xx}xib3 EQN)y27poW 保付支票certified cheque
'Lq+ONX5 kDol 1v` ?r0rY? T*:w1*: 未获兑现支票,退票returned cheque
9 ,:#Q<UM zOd*> ~7 `,}) d "AU.Eh"-1 横线支票crossed cheque
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.u F ei5' 普通横线general crossing
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P?prT 58XZ]Mc0 特别横线special crossing
^3[_4av 6@TU9AZS` <o/!M6^: XwUa|"X6 空白支票blank cheque
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3i\j +: x[cK & XmaGtt 1~t.2eU G 失效支票,过期支票stale cheque
vhPlH0 7mq&]4-G i,h 30J >MJ#|vO 普通支票open cheque
/cb`%"Z N"}>);r "]#Ij6ml WW+xU0 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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eDRY 9v_s_QkL2 f[1cN`|z u8T@W}FX 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
Asv]2> x Z/%FQ kN.;;HFq# j1KNgAo<4 支票换现金||兑现to cash a cheque
tBbOxM m0 @Wc5r# N]w_9p~=1 `mzlOB 清理票款to clear a cheque
T/\RViG3 rw,Ylr:3 .ojEKu+EJ' [EDX@Kdq) 保证兑现to certify a cheque
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S87 db~^Gqv6k gYD1A\ 填写支票数额to fill up a cheque
EW|$qLg qS#G7~ur>y uX*2Rs$s 1(-!TJ{ 支票上划线to cross a cheque
Yy88 5 .JPN '; (da`aRVDp 4p,:}h 开发支票to make out a cheque
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+_n@t" 6@s!J8! eCYPd-d -NXxxK 签发支票,开立支票to draw a cheque||to issue a cheque
q7X#LY k $DoR@2~y hI'WfF!X U?#wWbE1 透支支票to overdraw a cheque
wAKHD*M) -B;#pTG jc&k-d>=G T&lgWOls 背书支票to endorse a cheque
)O]6dd ]xQv\u o]4]fLQ Bn7uKa{P 请付票款||清付票款to pay a cheque||to honour a cheque
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`?*V :j]1wp+ h^SWb91"G @|\9<S 支票退票to dishonour a cheque
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j{ V`y^m@U! fOV_ >]u 拒付支票to refuse a cheque
Am<5J,<uy =]%JTGdp( X:oOp=y]| Zz0bd473k? 拒付支票to stop payment of a cheque
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!;eE7xn & 3YHEH\60^ JT?u[pQ^ %T({;/ 见票即付持票人payable to bearer
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o> :U x4WCAqi/2 支付指定人payable to order
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)[ V8YiyU KqK]R6> fpR|+`k 已过期||无效out of date||stale
=Hg!@5]H tF:AnNp= C[L 5H [E1qv; 请给出票人R/D||refer to drawer
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HQPp?v 2_q/<8t !*-|!Vz 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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wVAz3 .KrLvic 文字与数字不一致words and figures differ
fx;rMGa hY`<J]-'` e9{ii2M }J# HIE\RG 支票
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}9^:(ty2A 时间已过account closed
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F,e Bgxk>Y 8 0tA5AP P T;{U<5 更改处应加盖印章alterations require initials
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L^JU{\C 时间已过effects not cleared
w!m4>w 1CC0]pyHX ]3 "0#Y ),x0G*oebj 停止付款payment stopped
v3DK0 MW U1YqyG8 *j3U+HV j9fBl:Fr 支票毁损cheque mutilated
o<nM-"yWb :Qa*-)rs > "hP HxO+JI`'3 汇款||寄钱to remit||to send money
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{?h,U, .#&)%}GC DGHSyB^+1 YuhfPa 寄票供取款||支票支付to send a cheque for payment
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:6 寄款人a remitter
sVh)Ofn O ~5t[ EB3/o7)L f#l9rV"@g 收款人a remittee
tR!C8:u !j $cBf4 ja9u?UbW -53c0g@X 国外汇票foreign Bill
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L%^WZ;- [[[C`H@ _gMr]%Q o(tJc}Mh+( 国内汇票inland Bill
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HY yy5|8L kwp%5C-S 跟单汇票documentary bill
Tgpu 9V6 ]Gi&:k &<><4MQ F:jNv3W1 空头汇票accommodation bill
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ik}0 y{M7kYWtHV 原始汇票original bill
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i{M1z I ICz:>4M-dn huZ5?'/Fg 改写||换新票据renewed bill
XVNJK-B {>km]CG *C55DO^w oLkzLJ 即期汇票sight bill||bill on demand
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-YE(}^ /[?}LrDO 2=?3MXcjy …days after date||…days after date…日后付款
o_}?aI~H `a52{Wa qUfoEpW2=6 Wu6'm&t …months after date||…months after date…月后付款
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f4' u"zR_CzYc 见票后…日付款…days after sight||…days sight
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&a |fyzb=Lg t<dFH}U`w vw>(JCR 见票后…月付款…months after sight||…months sight
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( )*_G/<N)| GPni%P#a@0 同组票据set of bills
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Oe# Ytc[ kp i%!<9D~n 4"|3pMr 单张汇票sola of exchange||sole of exchange
5$!idfDr|m >!qtue7B BEax[=&W _<]0hC 远期汇票usance bill||bill at usance
Y'000#+ 4RctYMz !e<5JO;c p5qfv>E8) 长期汇票long bill
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- X9PbU1o; ]O}e{Q> i+5Qs-dHA 短期汇票short bill
WI&A+1CK-5 hlreeXv _1RvK? ;.{ ]gX8z#*k 逾期汇票overdue bill
t]Ln(r KaMg[G Z^Um\f D?%[du:V 宽限日期days of grace
\^0>h`[ j=U"t\{ CT_tJ phG*It} 电汇telegraphic transfer (T.T)
uO]|YF O*/%zr ;o)'dK I*j~5fsS' 邮汇postal order||postal note (Am.)||post office order||money order
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PSv 5tQhm oj.J;[- I@z@s}x> `%~}p7Zu 押汇负责书||押汇保证书letter of hypothecation
>Q<XyAH~ Q}^Ip7T 0827z Uc_}=" 副保||抵押品||付属担保物collateral security
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,.qy G6{'|CV 担保书trust receipt||letter of indemnity
^w%%$9=:r wQhu U ah<p_qe9| 9;I%Dv 承兑||认付acceptance
Q=%W- ._>03, " <uBRLe`) !4#qaH-Q 单张承兑general acceptance
%Iflf]l pam9wfP jP/Vqe%%8 h{_\okC> 有条件承兑qualified acceptance
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附条件认付conditional acceptance
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ID`C |*w)]2Bl 部分认付partial acceptance
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