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。
{qx"/;3V 会计报表statement of account
C62<pLJf "V9!srIC ]AHUo;(f% we} sC, 往来帐目account current
c89RuI `B~ mB1)! hVGakp9WE M.IV{gj 现在往来帐||存款额current accout
Cog:6Gnw N@A#e/8
&[Sw:{&*jv H/L3w|2+ 销货帐account sales
|/<iydP \/$v@5 R/b=!< |2oB3 \)/ 共同计算帐项joint account
>Y\4v}- ]7VK&YfN :ZzG5[
o3 gq0gr? 未决帐项outstanding account
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yqBu7E$X ]3I_H+hU 贷方帐项credit account||creditor account
B[$SA-ZHi ZO;]Zt] F;_;lRAb 8bK}&*z< 借方帐项debit account||debtor account
>eEf|tKO R-h7c!ko I+<; Dsp ##n\9ipD 应付帐||应付未付帐account payable
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.6'T;SoK> 应收帐||应收未收帐account receivable
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Xc0 T }8aj Bo0y"W[+ 新交易||新帐new account
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A au7BqV!uL y7w>/7q w%ip"GT, 未决帐||老帐old account
stDn{x. es6e-y@e S4(IYnwN {otvJ|'N 现金帐cash account
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9 流水帐running account
Hc+<(g \.{JS>! _AO0:& ._R82gy 暂记帐||未定帐suspense account
P*LcWrK EtL=_D- hlVP_h"z RS:0xN\JN 过期帐||延滞帐overdue account||pastdue account
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_7 Q\rqG af_zZf!0 杂项帐户sundry account
IM#+@vv "2h#inS pQ/:*cd+M *H$nydQ: 详细帐单||明细表detail account
*dQRs6 q+DH2&E' e,x@?L* V4"AFArI 呆帐bad account
A1@-;/H3 jmb\eOq+~V WDX?|q9rCt ::R^ w" 会计项目title of account
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;lG 会计薄||帐薄account-book
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's(o CxRp$;rk -`RJk( tL5Xfd?u 营业报告书||损益计算表account of budiness||business report
V?"^Ff3m! XX F9oy8 %,^7J; VgdkCdWRm_ 借贷细帐||交验帐account rendered
.$yw;go3 06`__$@h oY]VP+b! A`r9"([-A 明细帐account stated
BOWTH{KR<< i`Yf|^;@2> q!,d
o2T ~;+vF-]R 与…银行开立一户头to open an account with
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vlGr5# e\dT~)c Z^|C~lp;n 与…银行建立交易to keep account with
}.'%gJrS `%Ghtm * BuYDw*. I>xB.$A 继续记帐to keep account
M;9+L&p= E,|n' t2:c@) PYUY bRn 与…有交易to have an account with
[vi4,'wm >R:+ml o`U\Nhq q!TbM" 作成会计帐||有往来帐项to make out an account with
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e(@( oL@ou{iQ %(Ys-GeGr 清算||清理债务to make up an account
GW#kaqC1 U,M,E@ e^GW[lT C{Ug ?hVP 清洁帐目||与…停止交易to close ones account with
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s0'7|{q EVL;" G"[pr%? `|w#K28t" 结帐to close an account
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H s+ t/ 1NTa -IS9uaT5 清理未付款to ask an account||to demand an account
O}-7 V5 >l1Yhxd_0* ?>8zU;Aj h6e$$-_ 结清差额to balance the account with
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2V 清算to settle an account||to liquidate an account||to square an account
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审查帐目||监查帐目to audit an account
\Ji2uGT +-\9'Q V^z;^mdd t"p#iia 检查帐目to examine an account
m#$za7 d-sh6q5 ->&VbR) 1$VI\} 转入A的帐户to charge the amount to As account
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aLj (VAL.v* PJ@ ,01 dO;vcgvb 以计帐方式付款to pay on account
"3|"rc&F# Oc9>F\]_m 2P_^@g ]~Vu-@
/} 代理某人||为某人on ones account||on account of one
/VO@>Hoh '?gIcWM V8$bPVps K=?F3tX^ 为自己计算||独立帐目on ones own account
nj0AO0 7B\(r~f`t w00\1'-Kz }!]x|zU.= 由某人收益并负风险on ones account and risk||for ones account and risk
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z~e~K`S @nX2*j*u ]MLLr'6? 由某人负担for ones account||for account of one
_L'cyH.cn :2)1vQH0L M|#5gKXd nl9Cdi]o 按某人指示||列入某人帐户by order and for account of one
eQVPxt2N pb6^sA%l |id79qY7g -0o6*?[Z 列入5月份帐目for May account
W}2 &Pax j$8|ym^OX 4_762Gu% 1|WpKaMoq 编入某中帐项下to pass to the account of||to place to the account of
7;}3{z x~9z`d{! k?/ v y9 QS [B 寄出清算书to send in an account||to send in render an account
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)vs,L 支票薄cheque book
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X'#$e{ -j`!(IJ .)@tXH=}+ 支票陈票人cheque drawer
&:;;u\ TG63 uH&,%k9GVK W-!Bl&jF[ 持票人cheque holder
,M@m4bx \l]pe|0EW +dgo-)kP(_ j[/SXF\= 不记名支票cheque to bearer||bearer cheque
mfngbFa1 9Z0CF~Y5 'lN*Ys iDi g{v5mly 记名支票||认人支票cheque to order
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;LF C~KWH@ 6A$_&? \)otu\3/ 到期支票antedated cheque
c{,y{2c]LT 5fegWCJ OY^n0Zof, rv,NQZ 未到期支票postdated cheque
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保付支票certified cheque
fVH*dX'Jz N[,VSO& m@G<ZCMZ )l#%.Z9 未获兑现支票,退票returned cheque
(ET ;LH3 pHj[O?F '9-axIj70 8tLT'2+H# 横线支票crossed cheque
=mKfFeO. obAs<nk HJfQ]p'nK2 3?.1~ "-J 普通横线general crossing
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n `26V`%bPkr ;wJ7oj< 特别横线special crossing
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9 #Mj$o;SX 空白支票blank cheque
&'5@azU }BI~am_ ),cQUB tt6.
jo 失效支票,过期支票stale cheque
v8=?HUDd :DtZ8$I`]C Io$w|~x 7tpAZ<{ 普通支票open cheque
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>Z#uFt0<Pm 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
VHXI@UT* NuC-qG# = EQN-{# )KSisEL 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
.S~@BI(|< DMF?5GX W(;x\Nc7 Ik`O.Q.} 支票换现金||兑现to cash a cheque
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M) ]Nnxnp 清理票款to clear a cheque
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Y8@1>ah 保证兑现to certify a cheque
Z5((1J9 v1LKU =WIE>*3[ iI3v[S 填写支票数额to fill up a cheque
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Z.)L 支票上划线to cross a cheque
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U ?q\FLb%"7 开发支票to make out a cheque
?nQ_w0j $z*@2Non lc]V\'e /+>)"D6' 签发支票,开立支票to draw a cheque||to issue a cheque
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7*3@f ?Phk~ jE 4w'lu"U ,Kuk_@(}5~ 透支支票to overdraw a cheque
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?N:B FC6x Fg^ Vzpt(_>< 背书支票to endorse a cheque
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IQ* 请付票款||清付票款to pay a cheque||to honour a cheque
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:~bHf 支票退票to dishonour a cheque
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fI05 拒付支票to refuse a cheque
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I@ q(78fZ *X 拒付支票to stop payment of a cheque
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#;DI a5|@R<iF [u`6^TycP 提示要求付款to present for payment
Y(_KizBY PY?8[A+ jo}1u_OJ n@hl2M6.x9 见票即付持票人payable to bearer
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zN%97q_ 支付指定人payable to order
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I 已过期||无效out of date||stale
Di> rO038 %t*[T P>(P2~$Y" >.e+S?o 请给出票人R/D||refer to drawer
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:=*}htP4C A?8\Y{FQ R(G\wqHUT3 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
Zsj`F9*e ~EEs}i :Xfn@>;3ui ='}#`', 文字与数字不一致words and figures differ
zC=a3 *nRNg.i3D z\T Ls
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efwJ 支票
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Vx 时间已过account closed
zT[6eZ8m bAEg$A e\F}q)_ w_Uh 更改处应加盖印章alterations require initials
RNWX.g)b M&KyA c7K!cfO:{N $shp(T,q | kXm}K
E7nFb:zlV 时间已过effects not cleared
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X,Nd3@ 停止付款payment stopped
/[=E0_t+ Vn, ><g P`(Mk6gE X(Qu{HhI 支票毁损cheque mutilated
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h=ZU fThgK;Qy'U 汇款||寄钱to remit||to send money
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c5% 6Y2W0 寄票供取款||支票支付to send a cheque for payment
)8,|-o= I:l01W; -SCM:j%h S,{tV=&m] 寄款人a remitter
$IX\O {ci.V*:" pQa:pX ru9zTZZD 收款人a remittee
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国外汇票foreign Bill
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? 国内汇票inland Bill
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"&]r: 跟单汇票documentary bill
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e 空头汇票accommodation bill
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w@. 原始汇票original bill
T{v>-xBRy Z4b|| Kn`M4O ~`ny@WD9 改写||换新票据renewed bill
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cVnJ^*Z (V:E2WR L{-LX=G^ 即期汇票sight bill||bill on demand
saf&dd !]yO^Ob.E avQJPB)}Sb =FP0\cQ. …days after date||…days after date…日后付款
co8"sz0(U as yZe ,f3pqi9| (t+;O; …months after date||…months after date…月后付款
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.x 9;.(u'y| m0n)dje 见票后…日付款…days after sight||…days sight
T;TA7{B "hxN !,DEZ !E8X~DJ q[q?hQ
/b 见票后…月付款…months after sight||…months sight
RGKYW>$0RR aT!'}GjL OJ|r6 ^zzP. 同组票据set of bills
U1_@F$mq< K.<.cJE \MC-4Yz -VxTx^)> 单张汇票sola of exchange||sole of exchange
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'B fWfk[(M'9 W&*f#E g9D^) V 远期汇票usance bill||bill at usance
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k)T o8/;;* f"7O "6 长期汇票long bill
DI+]D~N 3$.deYa$R ^k5ll=} F'jWV5"* 短期汇票short bill
%~L>1ShtU !tfb*@{;' `ps)0!L
L` @SZM82qU2z 逾期汇票overdue bill
k.("3R6v: B~o\+n {!6/x9> NH$r
Z7$ 宽限日期days of grace
Bjk]ZU0T jK \T|vGJa 1)
ta ]f+ csB 电汇telegraphic transfer (T.T)
G'3qzBJ# l^ZI* z7N W;bu2ym&Q ~\{^%~[48 邮汇postal order||postal note (Am.)||post office order||money order
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本票promissory note (P/N)
(WJ${OW .>Ljnk nJ~drG}TD 'F>'(XWWQ 押汇负责书||押汇保证书letter of hypothecation
XGP6L 0j 64hk2a8 4`JH&))} \j&^aAp r 副保||抵押品||付属担保物collateral security
XsnF~)YW :Ad&$eg+ pZ/>[TP(%F bh^LIU 担保书trust receipt||letter of indemnity
sB;@>NY Yjx|9_|Xn KII *az V(Ub!n:j 承兑||认付acceptance
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)6,h `jwa<N4e@ 单张承兑general acceptance
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nKhI -_`>j~ 5 ~TdD6} 有条件承兑qualified acceptance
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#?=I5 附条件认付conditional acceptance
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7# ^tXJj:wtS )/z@vY G "73=8d 部分认付partial acceptance
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