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。
``nuw7\C: 会计报表statement of account
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l88K 往来帐目account current
@.yp IE\ .2q7X{4= v,bes[Ik *NS:X7p!V 现在往来帐||存款额current accout
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y1mlW "EQ`Q=8 销货帐account sales
Ck%nNy29 .}&bE1 |>5NH'agV c/DB"_}!a 共同计算帐项joint account
q!\K!W \ 0UB)FK,9 Di5eD,N Obgn?TAVX 未决帐项outstanding account
{f((x1{HZx jAB~XaT , wS-D"\4/ OC nQSkj 贷方帐项credit account||creditor account
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3,DUT{2 8)\TdtBf9 }xcA`w3u2? 借方帐项debit account||debtor account
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, wHq*)7#h# KC9_H> @d:TAwOI' 应付帐||应付未付帐account payable
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$ Eyv%"+> 应收帐||应收未收帐account receivable
)D\!#<#h 87l(a,#J -f@~{rK.L 48vKUAzx` 新交易||新帐new account
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g -L%tiz`_ 未决帐||老帐old account
[0<N[KZ) f40 xS7-Q0 LfOXgn\ '=C)Hj[D 现金帐cash account
EVZuwbO)| )65 o 2XI%z4\)! m<qPj"g~L 流水帐running account
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~G 暂记帐||未定帐suspense account
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Mq HjCcfOej 过期帐||延滞帐overdue account||pastdue account
7vO3+lT/Y; Hj\>&vMf )RV.N}NU +)YU/41W 杂项帐户sundry account
$fZVh% +PT/pybA FbO\ #p s U0>Uqk", 详细帐单||明细表detail account
Ot,eAiaX sg0HYb%_E zv/owK T6_LiB@ 呆帐bad account
L-SWs8 En-BT0o 'PiQ|Nnb| +9Vp<( 会计项目title of account
:+u K1N bz$)@gLc wP:ab ^}Vx5[ 会计薄||帐薄account-book
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~ s? Rf*cW&}% fbv%&z 营业报告书||损益计算表account of budiness||business report
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W 借贷细帐||交验帐account rendered
+7%}SV 2) R/5@*mv{ ?mM6[\DFoT )S~ySiJ<U 明细帐account stated
W[ZW=c En&`m Zq[aC0%+ 8<#S:O4kA 与…银行开立一户头to open an account with
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Lc 与…银行建立交易to keep account with
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r*I u6 继续记帐to keep account
y*6-?@ JIJ79HB )2lzPK t zI$24L9* 与…有交易to have an account with
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:>G3N+A) 作成会计帐||有往来帐项to make out an account with
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4|yZA*Q^ )cF1?2 清算||清理债务to make up an account
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清洁帐目||与…停止交易to close ones account with
IJnh@?BC W'0(0;+G/j E]opA$JQ "~-Y'O 结帐to close an account
(K"8kQLY ~-dL #; BkO)hze ,?zIt6Z 清理未付款to ask an account||to demand an account
OvFWX%uY %b)~K|NEFf R3`Rrj Z !"dn!X 结清差额to balance the account with
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b-#v fBZ\, E\ 'X|/$a 清算to settle an account||to liquidate an account||to square an account
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0$t MZ/PXY pbM"tr_A{ 审查帐目||监查帐目to audit an account
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iF})e} C/sDyv$ r]0UF0# ^mNPP:%iN 检查帐目to examine an account
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q'J) 转入A的帐户to charge the amount to As account
m4@f&6x x:Nd>Fb lvyD#|P TYs#v/)I 以计帐方式付款to pay on account
qL \*rYe< 7+h*&f3> 8/4Gr8o o}iqLe\ 代理某人||为某人on ones account||on account of one
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为自己计算||独立帐目on ones own account
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*o\ 由某人收益并负风险on ones account and risk||for ones account and risk
CwV1~@{- fGv`.T _d Q9~UL^bF x_&m$Fh 由某人负担for ones account||for account of one
qwb`8o [SW@ "C! h)M9Oup` $=97M.E 按某人指示||列入某人帐户by order and for account of one
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3 B) 81mcy ~YuRi#CTD: wFW2m 列入5月份帐目for May account
n.m6n*sf7 biFN]D IXSCYqoK '(/ZJ88JP 编入某中帐项下to pass to the account of||to place to the account of
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^T_pqV?X -9S.G n9zS'VU @UO=)PxN3 寄出清算书to send in an account||to send in render an account
%5_eos&<^) c-INVA) /WDz;,X Lp \%-s#5s 支票薄cheque book
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Up+5 支票陈票人cheque drawer
7p?6j)rj @"}dbW <DV TsPO+x$l '_n{+eR74 持票人cheque holder
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c b'$j* N 不记名支票cheque to bearer||bearer cheque
9?*BN\E5S kWfNgu$xK s0Ii;7fA{ AJrwl^lm 记名支票||认人支票cheque to order
4/{Io &| dXh@E7 XM/P2=; 4\q7.X+^ 到期支票antedated cheque
%PG::b b`n+[UCPtn ]xfAdBi o'Q)V 未到期支票postdated cheque
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!jI :^SpKe(7 保付支票certified cheque
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*DX6m `n:IXD5' v@k62@; 未获兑现支票,退票returned cheque
n@BE*I<" Sv-}w$ J+&AtGq]u J`O4]XRY 横线支票crossed cheque
3V`K^X3 yXNE2K >TsJ0E?3x @+} Q< 普通横线general crossing
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G4La\ Be2@9 i^uC4S~ N_L&!%s 特别横线special crossing
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w\_NrsO!x 空白支票blank cheque
j:|60hDz^ 'N5qX>Ob q4 'x'8 i#1T68y} 失效支票,过期支票stale cheque
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r M[8a 普通支票open cheque
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Y 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
m[oe$yH ;k7` ` GU'5`Yzd9 *^c4q|G.- 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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KQQ([ *8/Q_w R^](X* 支票换现金||兑现to cash a cheque
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Vo 清理票款to clear a cheque
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~jN ]vQo^nOo 保证兑现to certify a cheque
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n K^{`8E&A S;ulJ*qv 填写支票数额to fill up a cheque
OM!ES%c, (^a;2j9 1V+1i)+ bHS2;K~ 支票上划线to cross a cheque
8ZG'?A+{ &v4w3'@1 l`I]eTo)^ tx5_e[ 开发支票to make out a cheque
FbFUZ^Zj A$XjzTR *$#r% xA!o"VZPq7 签发支票,开立支票to draw a cheque||to issue a cheque
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b1[U9 透支支票to overdraw a cheque
AF3t#)q {]D!@87 oSa FmP <*(~x esPS 背书支票to endorse a cheque
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P0AGZ 请付票款||清付票款to pay a cheque||to honour a cheque
wkJB5i^<w 3lL:vD5( YSa:"A *?K`T^LS 支票退票to dishonour a cheque
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拒付支票to refuse a cheque
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bE iT5H<uS )<^ ~${$U 4tuEC-oh 拒付支票to stop payment of a cheque
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>ej* /pk;E$qv %BG5[XQ7 提示要求付款to present for payment
\clWrK +z[!]^H]4 .ERO*Tj hYWWvJ)S 见票即付持票人payable to bearer
XdS<51 C bZG$ biq ;XtDz CqX%V":2 支付指定人payable to order
i@I %$!cB 3\WES! =0f8W=d:Vr #TSM#Uqe 已过期||无效out of date||stale
}jk^M|Z"Oz 4xYo2X,B u?J(l)gd =f|>7m.p 请给出票人R/D||refer to drawer
F"F(s! eoL)gIM% )xK!i. n=>Gu9` 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
4dok/ +Ec U)PumU+z$u @'rO=(-b 3PEs$m9e 文字与数字不一致words and figures differ
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gm)-z U^YPL,m1 d{trO;%#f 支票
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6\Z^L1973 时间已过account closed
co@8w!W Bf}_ Jw-= kj#yG"3+ A^Zs?<C- 更改处应加盖印章alterations require initials
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!INr 时间已过effects not cleared
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8jY_ gf=*m"5 停止付款payment stopped
**"P A8 p[eRK .$! QM]^@2rK2 F)IP~BE-k 支票毁损cheque mutilated
9e5UTJ $d=lDN *k}d@j,*" DI RCP=5 汇款||寄钱to remit||to send money
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!3 f,#xicSB* 寄票供取款||支票支付to send a cheque for payment
HHYcFoJwYN h CiblM Txh;r.1e g;h&Xkp 寄款人a remitter
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:~ 0{yx*}. ZZ(@:F KOQTvJ_# 收款人a remittee
S@#L!sT`u .<B1i 'zb7:[[7% Cw}\t!*! 国外汇票foreign Bill
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K0\WN"ua; nGVqVSxKT 国内汇票inland Bill
SMyg=B\x?7 LcXMOT)s p"@|2a \abl|;fj 跟单汇票documentary bill
-ZB"Yg$l d#\n)eGr E'G>'cW;x 66*o2D\Q*G 空头汇票accommodation bill
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C Ge*V} 原始汇票original bill
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eg>m?Y 改写||换新票据renewed bill
b nGA.b qpl5n'qHUc ShpnFuH >gl.(b25C 即期汇票sight bill||bill on demand
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~w=O! R=PzR;8 7,TWCVap 3p4?-Dd|_$ …days after date||…days after date…日后付款
D;]% nQ\k{%Q &iZYBa (Y([^N q …months after date||…months after date…月后付款
+0Gep}&z. TpgBS4q 9f,:j F6p1 VFs 见票后…日付款…days after sight||…days sight
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`\mV i1\2lh$ )*ckJK jhv1 D'>6 见票后…月付款…months after sight||…months sight
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C F/sBr7I 5H+k_U 同组票据set of bills
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AvZ) 1( 单张汇票sola of exchange||sole of exchange
or}*tSKX s.' \&B[ P-[K*/bPw u9w&q^0dqG 远期汇票usance bill||bill at usance
#~;8#!X G4' U; -G#k/Rz6 Aw;vg/#~md 长期汇票long bill
_~Vz+nT % Au$E&sj RH]>>tJ^e ~qxXou,J 短期汇票short bill
"R@N|Qx' mthl?,I| RJwIN,&1. R Sz[6 逾期汇票overdue bill
aLt{X)? )C]&ui~1 '-33iG 8Ql'(5|T 宽限日期days of grace
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eN zI_GdQNfN 电汇telegraphic transfer (T.T)
6L9[U^`@ e=sJMzm~ PMhhPw] KTjlWxD 邮汇postal order||postal note (Am.)||post office order||money order
D"4&9"C U l/zC##1+. M5WtGIV 917 0bmr 本票promissory note (P/N)
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Xi}@ 押汇负责书||押汇保证书letter of hypothecation
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dIQV(iW "C.7;Rvkp> UXPegK! 副保||抵押品||付属担保物collateral security
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1P 担保书trust receipt||letter of indemnity
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T:AxYn8 2?- 07 g 6$s0-{^ 承兑||认付acceptance
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*>/w$% X";ZUp 单张承兑general acceptance
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t8 8AN=4 TT2cOw 有条件承兑qualified acceptance
Mp"'?zf .^~l_LkA (;pi"/x[ ] @)!:<+ 附条件认付conditional acceptance
-}X?2Q =v4r M0m, .blft,' .3&a{IxM] 部分认付partial acceptance
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