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。
wuzz%9;@B 会计报表statement of account
z6lz*%Yi j''Iai_ $5b|@ h)rf6*hw 往来帐目account current
>, E$bm2 .A\ \v6@ o"FiM5L^. 6^|6V 现在往来帐||存款额current accout
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9w (U_Q7hja? 销货帐account sales
YfwJBzD +q/h:q.TV ak) -OL1 pV6HQ:y1 共同计算帐项joint account
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acLlX+ &=Zg0Q N1~V +_mM 未决帐项outstanding account
oKi1=d+T 0f%:OU5Y 2<G1'7) ,-3(^d\1F 贷方帐项credit account||creditor account
Z9&D'n) $Je"z]cy- A_Iu*pz^^ LU,"i^T 借方帐项debit account||debtor account
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ocqB-C] 应付帐||应付未付帐account payable
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cXcx_- 应收帐||应收未收帐account receivable
2A}u qaF \TB%N1^ 5u_4lNJ& 4)HWPX 新交易||新帐new account
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HzMF @CU|3Qg GR ?u?- 未决帐||老帐old account
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:{s%=\k {d "qTC(F9N$. 现金帐cash account
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O*03PF^ p/1}>F|i zI&4k..4 流水帐running account
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暂记帐||未定帐suspense account
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y8hg8J| #* gU[9U~ 过期帐||延滞帐overdue account||pastdue account
z3Y)- \U*-w:+@ r.wIk0 e#6&uFce 杂项帐户sundry account
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g<iwxF 详细帐单||明细表detail account
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Fu %wjB)Mae 9U<)_E<y 380-> 呆帐bad account
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-hG Iwt2}E(e *lerPY3 q 会计项目title of account
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r7:$S^ o;VkoYV HcBH!0 {{]=zt|69 会计薄||帐薄account-book
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* o?va#/fk 1&% d ^KZAYB9C 营业报告书||损益计算表account of budiness||business report
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8U5^` )pS_+ZF 借贷细帐||交验帐account rendered
l<aqiZSY }r~v,KDb /G)KkBC V8nz-DL{ 明细帐account stated
T`g?)/ uq|vNLW26 I[g?Ju > {V%%^Zhwy 与…银行开立一户头to open an account with
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与…银行建立交易to keep account with
~Q_)>|R2 h{W$ fZc< ~^rey zL)1^[%O9 继续记帐to keep account
#}/cM2m [ GR|$/(z= uv|eVT3jNs sd]54&3A 与…有交易to have an account with
_OJ0 < {E qXrt0s[ N"Y K@)*Q yfM>8"h@ 作成会计帐||有往来帐项to make out an account with
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9(r\P 清算||清理债务to make up an account
24H^hN9 ~j/bCMEf! 0a2$P+p `7QvwXsH] 清洁帐目||与…停止交易to close ones account with
Tn4W\?R !paN`Fz\a Q$xa <[Tq7cO0 结帐to close an account
6[+\CS7Lt bU;}!iVc] ig{A[7qN Bmx(qE 清理未付款to ask an account||to demand an account
'[>\N4WD FF%\gJ U8-Q'1IT& 4ss&'h 结清差额to balance the account with
TJHN/Z/ <X:Ud&\ g(-;_j!= o,?!"*EP 清算to settle an account||to liquidate an account||to square an account
Y%78>-2L B;xZ%M] H!u nIy| h]kn%?fpmB 审查帐目||监查帐目to audit an account
42b. 7E :dc"b?Ch Mam8\ p+orBw3 检查帐目to examine an account
5~@?>)TBv ;\<""Yj@l p&i.)/ /C*~/} 转入A的帐户to charge the amount to As account
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:PAy4 #d7N| 9_ -Nsk}Rnk* =LlLE<X"%x 以计帐方式付款to pay on account
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^8d #,@bxsB 代理某人||为某人on ones account||on account of one
Z7JKaP9{: yOX&cZ[ >F/XZC xU@1!%l@ 为自己计算||独立帐目on ones own account
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~'s- j_!bT!8 DW1@<X MQwIPjk8 由某人收益并负风险on ones account and risk||for ones account and risk
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m '#O;mBPNi 由某人负担for ones account||for account of one
?Fce!J X6Un;UL uc 'p]WhQ 0z<H(| 按某人指示||列入某人帐户by order and for account of one
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W*n1Bt [-4KY4R -M6L.gi)oJ d'ZS;l 列入5月份帐目for May account
8h@q Ks#A<! ;= 5gSylts8 ovo/!YJ2 编入某中帐项下to pass to the account of||to place to the account of
ar Q)%W >L^xlm%7o gdl| ^*tc nt=x]wEC 寄出清算书to send in an account||to send in render an account
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^ #>=8w9] 4AQ[igTDP 支票薄cheque book
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d?b* J7:9_/e0T W]_g4,T> 支票陈票人cheque drawer
?KCivf )u0O_R {-HDkG' 8 fe|g3>/| 持票人cheque holder
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rIVvO 不记名支票cheque to bearer||bearer cheque
q]TqI' o '99@=3AB:` L=RGL+f1_ W"Z#Fs{n8 记名支票||认人支票cheque to order
oCVku:. {SJsA)9:# :N2E}hxk ><=rIhG%H@ 到期支票antedated cheque
h$pk<< 3htq[Ren fJy)STQ4 wX0l?xdI 未到期支票postdated cheque
hk_g2g -(9O6)Rs$ L6+C]t}>6 C',6%6P 保付支票certified cheque
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g[K> s)ky/ce H@D;e 未获兑现支票,退票returned cheque
h=6xZuA\ $3k
"WlRG :3^dF}> hbI;Hd 横线支票crossed cheque
=IZ[_ /@ @}DFp`~5| k][h9' =u=Kw R 普通横线general crossing
J4>;[\%m "Zcu[2, s?c JV` OPuj|%Wgw 特别横线special crossing
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alc{ ,q#2:b<E 空白支票blank cheque
!n<o)DsZR j (ygQ4T CZ(`|;BC* l5k?De_(x 失效支票,过期支票stale cheque
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i|D E'EcP4eL 普通支票open cheque
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
9S>g6}[E#0 68e[:wf P!e= b-T P:k+ y$ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
bd==+ M0w/wt| #U ASH& C6jR=@42Q 支票换现金||兑现to cash a cheque
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清理票款to clear a cheque
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iok LE (D7$$!} 9Ah[rK*} !{Z~<Ky 保证兑现to certify a cheque
`A)"%~ wK!~tYxP I7(?;MpI vH[Pb#f- 填写支票数额to fill up a cheque
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jNV3 f.6~x$:)`E 314=1JbL 支票上划线to cross a cheque
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6t:hn 开发支票to make out a cheque
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s ~*.- 签发支票,开立支票to draw a cheque||to issue a cheque
09h.1/ Z(GfK0vU szmmu*F,U: cg{AMeW 透支支票to overdraw a cheque
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~j *d*,Hqn 背书支票to endorse a cheque
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?g %' 请付票款||清付票款to pay a cheque||to honour a cheque
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p c&nh>oN 支票退票to dishonour a cheque
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enp> >3.X? gVR@&bi7 +&=?BC}L9^ 拒付支票to refuse a cheque
CH#k(sy 0<p{BL8 WT\<.Py SPkn3D6 拒付支票to stop payment of a cheque
z@ 35NZn EHf\L >SbK.Q@ei !wz/cM; 提示要求付款to present for payment
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HzHvl /RnTQ4 见票即付持票人payable to bearer
yYZxLJ=' OQ&'Dti \}0-^(9zd \;X+X,M 支付指定人payable to order
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{z 3{+ KzUlTl0 s%4M$e 已过期||无效out of date||stale
zbkMFD.{y WYcA8X/ 5VW|fI i5}4(sV 请给出票人R/D||refer to drawer
*iA4:EIP [^YA=Khu SkQswH w f.T3 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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R2htN^ 文字与数字不一致words and figures differ
08bJCH ),:c+~@@kT w*9br SK \c,pEXG 支票
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LfP 时间已过account closed
nuQ]8- , QF2q^[>w6 |KI UgI HvwYm.$zE 更改处应加盖印章alterations require initials
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-7H^n#] 时间已过effects not cleared
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Jy 6Q&r0>^{ NH<gU_s8{9 停止付款payment stopped
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lf<S_2i sAn0bX 620%Z* >I 汇款||寄钱to remit||to send money
}T^cEfX Gc]~wD$ q#A (gyy ]M>9ULQ 寄票供取款||支票支付to send a cheque for payment
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5 YpAg dCe4u<so\ 寄款人a remitter
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Gb> >7`<!YJkK 1 2++RkL# 国外汇票foreign Bill
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nNJ" LH 3}d<{ 1axQ)},o@p 国内汇票inland Bill
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8-e^. n~V4nj&_T 跟单汇票documentary bill
87)zCq <}U'V}g 8[CB>-9 n,HE0Zn]Y_ 空头汇票accommodation bill
5ercD /&& 2u7* w~_;yQ :WI.LKlo~ 原始汇票original bill
> oA?6x [3l*F b `2|I { k:2QuG^ 改写||换新票据renewed bill
R+q"_90_ oRKEJNps .@-9'<K?~ <^b7cOFQ 即期汇票sight bill||bill on demand
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""Zp:8o _rV 5E o-xDh7v …days after date||…days after date…日后付款
x\&`>>uA <2!v(EkI 6C>_a*w ZKQ hbNT …months after date||…months after date…月后付款
%p^.\ch9 Q%/<ZC.Mz6 I/VxZ8T 2 oa#0`{ 见票后…日付款…days after sight||…days sight
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< 见票后…月付款…months after sight||…months sight
;fw1 dC=)^( y@j,a KbL V'%D 同组票据set of bills
cJM: G*S|KH fgNU03jp^x t1VH doNN 单张汇票sola of exchange||sole of exchange
i>EgG5iJ 22kp l)vbU {k4CEt; rC:?l(8ng3 远期汇票usance bill||bill at usance
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~ ^gVT$A c4_`Ew^k 长期汇票long bill
P5lqSA{6 as=m`DqOh 5L:1A2Z?c 8 #ndFpu 短期汇票short bill
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H' \#68;)+= 宽限日期days of grace
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2K gPAX4' _U;eN|Ww 电汇telegraphic transfer (T.T)
&V|>dLT>A 3nY1[, !6Sd(2 %>g W9}kB 邮汇postal order||postal note (Am.)||post office order||money order
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Hf-{[[Z `mye}L2I 6#j$GH * 本票promissory note (P/N)
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_Va"yTO6 押汇负责书||押汇保证书letter of hypothecation
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副保||抵押品||付属担保物collateral security
fYE(n8W3 ++L?+^h 0A{/B/r z} '! eCl 担保书trust receipt||letter of indemnity
v(OBXa9 l!#m&'16" 1<ro7A4hK nW"q 承兑||认付acceptance
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cX ?PTk1sB 单张承兑general acceptance
,@m@S^ Q-#$Aa T5Dw0Y6u, S4witIK5 有条件承兑qualified acceptance
[sW.CK=3 h;5LgAY|v %3HVFhl Ev!{n 附条件认付conditional acceptance
Z ,^9Z `IYuz: kj+#TnF- CIjZG ?A 部分认付partial acceptance
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