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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Y5 会计报表statement of account
ugOcK Gf By%aTuV$ ="MG>4j3.F (Ys0|I3 往来帐目account current
+YXyfTa 2: fSn&*/> Xq9%{'9 B\BP:;" 现在往来帐||存款额current accout
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Z# hCM+=]z" ZjbMk3Y 销货帐account sales
sOv:/' r-=#C1eY& 2wikk]Z *&!&Y*Jzg 共同计算帐项joint account
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pf[bOjtR !M\8k$#"n 未决帐项outstanding account
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=l 贷方帐项credit account||creditor account
p v%`aQ]o{ R FWJ ZN" x+47CDDu3 (6!W8x7 借方帐项debit account||debtor account
"cj6i{x,~w vT)FLhH6* uL`_Sdjw 7;5SK:X%dm 应付帐||应付未付帐account payable
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"g 应收帐||应收未收帐account receivable
W:'H&`0 wa2?%y_G :;HJ3V; 7M7sq-n5z 新交易||新帐new account
)T&ZiHIJ3 !W^P|:Qt v4OroG=^ }fU"s" 未决帐||老帐old account
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]U=Y {Dup k0'( 现金帐cash account
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XL} D?A3p6% fAYp\k VN]70LFz*i 流水帐running account
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>%m,F[ RA^6c![ 暂记帐||未定帐suspense account
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PS:y pV[SY6/ #:[^T,YD0 过期帐||延滞帐overdue account||pastdue account
m9Xauk$( upi\pXv sYa;vg4[ D6N32q@ 杂项帐户sundry account
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o 4P>t2' C@b-)In pm` f?Py 详细帐单||明细表detail account
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|pgrR7G' [$]qJ~kz n~_;tO 呆帐bad account
@5}(Y( @ grVPu! B; 0(qtn9;=2 o3C GG 会计项目title of account
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@# 会计薄||帐薄account-book
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[[_ 营业报告书||损益计算表account of budiness||business report
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{c}n."` 借贷细帐||交验帐account rendered
PjE%_M< *)bh6b=7 Lrjp >zX`qv&> 明细帐account stated
<IBWA0A=8a A= 96N@m6 \ v2-}jU( x~?|bnM#3 与…银行开立一户头to open an account with
s{uSU1lQn U _sM==~ cC pNF `DN [hJASX9 与…银行建立交易to keep account with
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r T_ j0*A$ 继续记帐to keep account
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D a|-B# S Hy1pIUsx 与…有交易to have an account with
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AZI 作成会计帐||有往来帐项to make out an account with
xf3;:soC %Vb~}sT: >p29|TFbV 1`2lq~=GV 清算||清理债务to make up an account
=>*9"k%m Ssd7]G+n: _^h?JTU^ .2
}5Dc,eR 清洁帐目||与…停止交易to close ones account with
!JQ'~#jKN R:y u _|>bOI 8bX?HeYrr 结帐to close an account
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v4 :+<GJj_d+ \ccCrDz 清理未付款to ask an account||to demand an account
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-+n?Q; S[y?> 结清差额to balance the account with
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`-<Z Lf+3nN \eCQL(_ 清算to settle an account||to liquidate an account||to square an account
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a 2+C8w%F8 审查帐目||监查帐目to audit an account
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w/wU~~ $+n5l@W lT+N{[kLt* 检查帐目to examine an account
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j:s 转入A的帐户to charge the amount to As account
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A c 以计帐方式付款to pay on account
e:(~=9}Li GI/4<J\ [zhcb+^5l hJGWa%` 代理某人||为某人on ones account||on account of one
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}I 3L%g2` 为自己计算||独立帐目on ones own account
DZ&AwF )q'~<QxI\ (N$$N:ac[t vQL)I 由某人收益并负风险on ones account and risk||for ones account and risk
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X1G )4bZ;'B5 Tp%4{U/0` 由某人负担for ones account||for account of one
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b6gD*w< 21G:!t4/?n 按某人指示||列入某人帐户by order and for account of one
QLAyX*%B M^~ T(6B, k<\]={|= 列入5月份帐目for May account
s`"ALn8m e3 {L%rQE x_|: 3I e,Fe,5E&g 编入某中帐项下to pass to the account of||to place to the account of
]<\; -i) {>=#7e-] YK|Y^TU^ _\2^s&iJh 寄出清算书to send in an account||to send in render an account
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hn] ;t}ux o'nrLI(t 支票薄cheque book
Y4dTv<=K@i fO{E65uA "227 U)Q me`(J y< 支票陈票人cheque drawer
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#%g~fh ICgyCsZ, 5PlTf?Ao 持票人cheque holder
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sT$set 6axmH~_ y3!=0uPf 不记名支票cheque to bearer||bearer cheque
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)I W[3)B(Vq<E IK-E{,iKc 记名支票||认人支票cheque to order
6'6@VB <WGl4#(k !&Q3>8l KCed!OJ+ 到期支票antedated cheque
\$h LhYz- #YSUPO%F ngN_,x7yc X+K$y:UZ 未到期支票postdated cheque
9{bzxM :/IcFU~)M 8EPV\M1% .
SdEhW15) 保付支票certified cheque
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K @]61b >cD+&h34 未获兑现支票,退票returned cheque
<z|? C %d9UW Q 97Qng*i "/?*F\5 横线支票crossed cheque
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Xze h tn2` ^F~e?^s 普通横线general crossing
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Tc)T0dRP v[6 BESu 特别横线special crossing
l1N{ujM T}[W')[s GD'C^\EaZ /)de`k" 空白支票blank cheque
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; 失效支票,过期支票stale cheque
Vrz!.X~ );z}T0C R\:C|/6f A0rdQmrOL 普通支票open cheque
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;.W0Aa S53%*7K. ja7Zv[ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
0m`7|80#P ^l^_ K)tw* %1VMwqC]E Mn~A;=%qF 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
9$Mi/eLG2N &,."=G +ZE&]BO{ $hSu~}g 支票换现金||兑现to cash a cheque
9'toj%XQ Ti3BlWQH #4//2N Q'+N72= 清理票款to clear a cheque
p!aeL}g` X=\#n-* }h_Op7.5D d<7J)zUm3 保证兑现to certify a cheque
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o y-n\;d>[( 38q@4U=aiw N@MeaO 填写支票数额to fill up a cheque
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D/}n fSqbGoIQ M+hc,;6 支票上划线to cross a cheque
oLr"8R\d>t 8nnkv,wa m]-8?B1`Y %&_(IY$d 开发支票to make out a cheque
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'! mLkZ4OZ 4G>|It 签发支票,开立支票to draw a cheque||to issue a cheque
[QZ~~(R btOTDqG`a .@6]_h; uPF yRWK 透支支票to overdraw a cheque
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)FH|>< 2 !;4mij, y{<#pS. gw*d"~A 背书支票to endorse a cheque
9wq%Fnt 40#KcbMa| KFZ[gqW8YY 1=;QWb6 请付票款||清付票款to pay a cheque||to honour a cheque
j&Hn`G *c AoE l jVA~]a li%-9Jd 支票退票to dishonour a cheque
O h"^ hL`zV R$fna[Xw@/ lTB!yF.r| 拒付支票to refuse a cheque
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"+M{I R{[Q+y'E ^z^>]Qd '.K,EM!-~h 拒付支票to stop payment of a cheque
KvD$`"L/CT N/%#GfXx qXI30Yo#d r\
%O$zu 提示要求付款to present for payment
5{g9Wh[ o(``7A@7a 9/$P_Q:3 xI<dBg|]+ 见票即付持票人payable to bearer
A$F;fCV* ]T51;j'48 O2,g]t~C 3EZw F 支付指定人payable to order
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RI^wZ-; GiZ'IDV YW{V4yW 已过期||无效out of date||stale
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请给出票人R/D||refer to drawer
1!`768 wY.g-3 668bJ.M\O :(b3)K 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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7q:bBS N1!5J(V4 4LjSDgA 文字与数字不一致words and figures differ
GzXP %~5Q^3$O nTU~M~gky | q16%6q 支票
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zsXH{atY 时间已过account closed
m[{&xF|_ zzQH@D1 W{+0iAYnp L||yQH7n
更改处应加盖印章alterations require initials
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G`#gV"PlC 时间已过effects not cleared
DiQkT R pmyM&'#Id 4<g72| y ePRM v 停止付款payment stopped
ba9<(0` p\_qHq\;j 56Y5kxmi Hs}"A,V 支票毁损cheque mutilated
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9H}iX0O 汇款||寄钱to remit||to send money
=P;;&j3Z f5GR#3-h( ,N7l/6 ptcLJ]+) 寄票供取款||支票支付to send a cheque for payment
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2$xE 3d'ikkXK kw^Dp[8X /-YlC(kL 寄款人a remitter
v~2XGm )4)iANH? . 02(O g}
~<!VpX 收款人a remittee
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k1UY cevV<Wy+ 国外汇票foreign Bill
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mz VuQ !+45=d 5 国内汇票inland Bill
r{!"%03H_ _IKP{WNB PDq}Tq 'oiD#\t4 跟单汇票documentary bill
g.Caapy d! QD vO mf;^b.mKh =7]Q6h@X 空头汇票accommodation bill
9 /Ai( ;p#Z :6 &iND
&>? svq9@!go 原始汇票original bill
K]pKe"M vzyI::f? i3 l #~ `\|3
~_v 改写||换新票据renewed bill
,4>WLJDo >uchF8)e| Xk&F4BJQk< $>h!J.t 即期汇票sight bill||bill on demand
kJvy<(iG _KM $u>B8 ;+ Co!L nhQ44qRgQ …days after date||…days after date…日后付款
61+pryW%g }Uwkef.Q Dmm r]~ o9T@uWh+ …months after date||…months after date…月后付款
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git] -M1~iOb nT@6g|! <(bCz>o| 见票后…日付款…days after sight||…days sight
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h3$K\ uzVG q!'H 见票后…月付款…months after sight||…months sight
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.5 $&xuVBs Ukh$`q} E*r 同组票据set of bills
! =\DC,-CB @`IXu$Wm( .o\;,l2 GTp?)nh^ 单张汇票sola of exchange||sole of exchange
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#7-kL7 MK] E~<(i': 远期汇票usance bill||bill at usance
~}7$uW0ol \tiUEE|k +3/k/W
[xZ/ZWb/ 长期汇票long bill
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[awj% ;T5,T 短期汇票short bill
I=4Xv<F KdOh'OrT9. `N|U"s; W 9&0k+#^ 逾期汇票overdue bill
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ba(arGZ+{ 宽限日期days of grace
.%x"t>] :rz9M@7 9*}iBs ^eT
DD 电汇telegraphic transfer (T.T)
)K>Eniou laUu"cS
%XEKhy >\|kJ?h 邮汇postal order||postal note (Am.)||post office order||money order
3W7;f! Kcscz, ~")hE%Kl} M>*0r<qn 本票promissory note (P/N)
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0I7M 押汇负责书||押汇保证书letter of hypothecation
2-vJv+- '}U_D:o.b L.C
^E7;Z_ Qqd6.F 副保||抵押品||付属担保物collateral security
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Q"`K D+@-XU<Lp< :V&N\>Wo "C_T]%'Wm 担保书trust receipt||letter of indemnity
|A ;o0pL ^=eq .(> Wmz q ES^>[2Y 承兑||认付acceptance
dO>k5!ge|: G{@C"H[$< q*~gWn>T lhLnyg Uk 单张承兑general acceptance
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,\BVV, 有条件承兑qualified acceptance
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1 9y 附条件认付conditional acceptance
Ihdu1]~R{ ANckv|&'v {F'Az1^I= J&A;#<qY 部分认付partial acceptance
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