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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N 会计报表statement of account
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9 往来帐目account current
9-A@2&J1 rmX5-k g-x;a0MQx M?gZKdj 现在往来帐||存款额current accout
D ][I#vh ~h +B&F+5 H`3w=T+I iRW5*-66f 销货帐account sales
uRuu!{$ <T'fJcR N1n\tA? K;`*n7=IA 共同计算帐项joint account
i7\>uni rw@N=`4P yYaYuf x )q$.u+ 未决帐项outstanding account
](ztb) URh5ajoR% EO",|V- ;%>X+/.y0 贷方帐项credit account||creditor account
Xn!=/<TIVz N'5DB[:c: _ -ec(w~/ gs@^u#O 借方帐项debit account||debtor account
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j N7s9"i A}"uEk(R 应付帐||应付未付帐account payable
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e 应收帐||应收未收帐account receivable
p7*7V.>X wDh&S{N Y(R],9h8 wz:w6q 新交易||新帐new account
~3Z(0gujD YWq{?'AaR P}PMRAek uMC0XE|S 未决帐||老帐old account
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q,'~=Y5 8,m: 现金帐cash account
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\$!: %ZlnGr 流水帐running account
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4MgG] ~-(X\:z} 暂记帐||未定帐suspense account
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o k.F(*kh 过期帐||延滞帐overdue account||pastdue account
K*MI8') Au?(_*/0 dnX^ ? o\yqf:V8 杂项帐户sundry account
w?c~be$ jRdW=/q+( W!Rr_'yFe) ;77q~_g$ 详细帐单||明细表detail account
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6 xm<sH!,j 呆帐bad account
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r 会计项目title of account
ngaQa-8w Z@:R'u2Lk 5 s2/YG= 3nkO+qQ 会计薄||帐薄account-book
[k6,!e[/uG C)s*1@af *FoPs 0EP8MR SR 营业报告书||损益计算表account of budiness||business report
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2%VKkr 借贷细帐||交验帐account rendered
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*@PiO,. K,GX5c5 8 K>Ejr 明细帐account stated
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' @ T]J#>LBd S{ !m})1? 与…银行开立一户头to open an account with
-wV0Nv(V8 _N`pwxpsb ()i!Uo Y3wL EG%,: 与…银行建立交易to keep account with
j~Xn\~*n z'}?mE3i lf9_!`DGV -Qco4>Z 8 继续记帐to keep account
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u4 与…有交易to have an account with
C!" .[3 OECXNx |tS~\_O/ V/-~L]G 作成会计帐||有往来帐项to make out an account with
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清算||清理债务to make up an account
Jid :$T> Q,`Y J#W>%2"s R OQIw 清洁帐目||与…停止交易to close ones account with
Qmh*Gh?v ,/>~J]:\; H{T)?J~ y0'" 结帐to close an account
jQ31u Mhw\i&*U 5OUe|mS ZvO:!u0+" 清理未付款to ask an account||to demand an account
gB@Wv91 E|.D @]h#T4z' 3?uP$(l 结清差额to balance the account with
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| 清算to settle an account||to liquidate an account||to square an account
0,;FiOp 6A/|XwfE/v U-s6h;^O QrPWS-3~! 审查帐目||监查帐目to audit an account
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}AsfLY &[KFCn Q\:'gx8` EH$wWl^ 检查帐目to examine an account
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f' 2s6Hr;^w.1 转入A的帐户to charge the amount to As account
:7!/FBd 3)g1e=\i$ O'-lBf+< _bks*.9}3b 以计帐方式付款to pay on account
^HL#)fK2I ^j=_=Km] {hRAR8 Qzh:*O 代理某人||为某人on ones account||on account of one
D_9/|:N: Z9aDE@A Z?hBn`. W3 8=fyD 为自己计算||独立帐目on ones own account
xD1B50y U I"JT3[*s "rjJ"u1 n(f&u
V_): 由某人收益并负风险on ones account and risk||for ones account and risk
y9)l,@D Ruk6+U 4'rk3nT8 6U+#ADo 由某人负担for ones account||for account of one
v @N8v s/To|9D `g :<$3} l2`8]Qr 按某人指示||列入某人帐户by order and for account of one
U0N[~yW(t1 m&A/IW,. IW BVfN->} BkqIfV%O 列入5月份帐目for May account
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s)2 MB |(,{S 编入某中帐项下to pass to the account of||to place to the account of
329xo03-[ m#;:%.Rm @e0Q+ t 9wb$_j]F`# 寄出清算书to send in an account||to send in render an account
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{rH# Y+=@5+G 6|dUz*Pr|\ 支票薄cheque book
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nT{ d,)F #;^5 支票陈票人cheque drawer
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7:p]~eM) 持票人cheque holder
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+ 不记名支票cheque to bearer||bearer cheque
Qom@-A q-3KF V[bc-m q}1$OsM 记名支票||认人支票cheque to order
4*,q1yK CM#EA"9 0Its;| C1do]1VH 到期支票antedated cheque
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+1.xy .>nd@oU z$V8<&q 未到期支票postdated cheque
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g`6wj|@ =W 保付支票certified cheque
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: @ixX?N)V (hV"z; rI v}Nx*% 未获兑现支票,退票returned cheque
JS:lysu H'`(|$:| ,TtDCcjd%f .#eXNyCe 横线支票crossed cheque
2&d&$Jg c\'pA^m6 &zd7t6 5q#|sVT7R 普通横线general crossing
3d<HIG^W} iLgt_@g 8JrGZ8Q4RM wEbs E<</ 特别横线special crossing
Iz8^?>X Ny'v/+nQ ~.lH) _Xv/S_yW 空白支票blank cheque
zLqp@\sT n6Zx0ad? t5APD?5 c rQm 失效支票,过期支票stale cheque
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h4|h fYjsSUnf 普通支票open cheque
F?eb Yk1 M\6`2q 15:@pq\ $I36> 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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9tEKA|8 kAliCD) F.5b|&@ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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+ ({VBp[Mh z=_{jjs 支票换现金||兑现to cash a cheque
1n(}Q1fa #jx?uS ZcRm5Du~: xm0#4GFUS 清理票款to clear a cheque
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JlTWotC 保证兑现to certify a cheque
9prsL#Fn b[;3KmUB Q3q.*(# 3F} KrG 填写支票数额to fill up a cheque
-*fYR#VQQB |I5?5 J\ D>e\OfTR: ydqmuZ%2h# 支票上划线to cross a cheque
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?MS_ pNQkKDbL+ hr6e 1Er =DTOI 开发支票to make out a cheque
xt,L* B /B\-DP3K F'$S!K58 Q]5^Eiq8 签发支票,开立支票to draw a cheque||to issue a cheque
QU!'W&F6 -b0'Q Z"|P(]A ]</4#?_ 透支支票to overdraw a cheque
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U J ' VEr4& x0h3jw+6 背书支票to endorse a cheque
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#zhHw :t{vgi D9 请付票款||清付票款to pay a cheque||to honour a cheque
V<V\0n!0 EN)A" IPR tm! T|s0qQi 支票退票to dishonour a cheque
+aw>p_\ m?VRX.> 0yC`9g)( /Ej]X`F 拒付支票to refuse a cheque
GP[r^Z W_,;eyo n?LIphc\ CTkN8{2S 拒付支票to stop payment of a cheque
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J@ 3[=`uO0\7 f3TlJ!!U 提示要求付款to present for payment
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,c jfY{z=*]u lke~>0; 见票即付持票人payable to bearer
2yQ}Lxr( +|?|8"Qg 5M Wvu,'%8 \5[D7} 支付指定人payable to order
&oeN#5Es8C <m>l-] }PFt m@Ip^]9ry 已过期||无效out of date||stale
A} -&C kWs+2j "@{4.v^}! wt}%2x} x 请给出票人R/D||refer to drawer
q qe2,X? k%l_N)38 !2Y!jz EDHg'q 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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vaV[C 文字与数字不一致words and figures differ
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D Q54r?|'V 支票
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TX23D)CX 时间已过account closed
`*NO_K Har~MO?A zj>aaY *#1y6^ 更改处应加盖印章alterations require initials
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.hX0c"f]b 时间已过effects not cleared
6Wpxp\ yB,{#nM>8 \.H9$C$ JiFA]M`^Q 停止付款payment stopped
]*N:;J SyK 9Is{8 7G5y)Qb p}3NJV 支票毁损cheque mutilated
IKi{Xh]\ :n'yQ#[rn ~x|aoozL *u>lx!g 汇款||寄钱to remit||to send money
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QO]_U? 寄票供取款||支票支付to send a cheque for payment
I^~=,D w6T[hZ 9 AGOx@;w "h=6Q+Ze 寄款人a remitter
z %x7fe &]P"48NT HA6G
)x XTJvV 收款人a remittee
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HGMr 国外汇票foreign Bill
QR<`pmB~y q|5Q?t:,r v`JF\"}S *'D=1{WZ! 国内汇票inland Bill
''IoC j F4Zn5&.) 3bC+Mco b'i'GJBQ+$ 跟单汇票documentary bill
dUS ZNY AZ[75> R A:jzht \PpXL*. 空头汇票accommodation bill
g\Wj+el} WwuZ(>| No)
m/17y gv#4#] 原始汇票original bill
ueDvMP @mf({Q> {<2>6 _z =SAV| 改写||换新票据renewed bill
o(*F])d; ZK6Hvc0 fXO_g mEFw|M{ 即期汇票sight bill||bill on demand
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!w"B I&Jt> O4 n`(~OO Yi(1^'Bi …days after date||…days after date…日后付款
%j7:tf= H;NbQ k[\a)WcY8 ~,"N[Q …months after date||…months after date…月后付款
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8d!GZgC8R 见票后…日付款…days after sight||…days sight
!\-WEQrp\ s)zJT #)s!}X^ ~6`iY@) 见票后…月付款…months after sight||…months sight
-/ +#5.`1 w(U:U-MNe lCJ6Ur; i?>tgmu. 同组票据set of bills
m:uPEpcU [dB$U}SEj Q&CElx?L IA4N@ijRxh 单张汇票sola of exchange||sole of exchange
$7Z)Yp&T u%3i0BajY %{!R
l@ C!+I>J{4f 远期汇票usance bill||bill at usance
p[9s<lEh $A2n{ P(,?#+]- "
.4,." 长期汇票long bill
R_ ZK 0ar u.,Q4u|! ?A?F.n` _Mk7U@j+9 短期汇票short bill
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pw2% *nC(-(r:J` 逾期汇票overdue bill
xwi\ wM~H(=s`D dtZE67KS Dnw| %6Y 宽限日期days of grace
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cy@$uF{2 ;"kaF! t$J.+} }I 电汇telegraphic transfer (T.T)
/3!fA=+ >yB(lKV dY(;]sxFr c9wfsapJ 邮汇postal order||postal note (Am.)||post office order||money order
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