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。
1 niTkop 会计报表statement of account
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%A 往来帐目account current
>>xV-1h: E6)mBAE oOz6Er[KO m"}G-# 现在往来帐||存款额current accout
U#4W"1~iX =w>QG{-N V(0[QA '>$A7 销货帐account sales
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6 |7fBiV
o xFnMXht > `M\xt 共同计算帐项joint account
!*-cf$ 0w]?yqnE _ji%BwJ ?A>-_B 未决帐项outstanding account
vX%gcs/@ \_'pUp22 ']D( ({%g ,{at?y* 贷方帐项credit account||creditor account
jL1UPN h]$zub JN!YRcj 2S/ 7f: 借方帐项debit account||debtor account
H[Cn@XE PGGJpD? 0qd`Pf }J`Gm 应付帐||应付未付帐account payable
Lf9h;z># rz*Jm n b ]CYe=m1<2Q M}u2aW2]X 应收帐||应收未收帐account receivable
v\C+G[MV7 }S4Fy3) tWuQKN`_ cs)hq4-L` 新交易||新帐new account
E*vi@aI }Of^Y@{q. %94"e7Hy M\3!elp2z 未决帐||老帐old account
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*XuzTGa" iatQHn>( 现金帐cash account
8:MYeE5 [cq>QMW AXFVsZH"zi +zvK/Fj2q 流水帐running account
QPnc "! gqG"t@Y+ zFIbCv8 QB3AL;7 暂记帐||未定帐suspense account
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Sq=(S 过期帐||延滞帐overdue account||pastdue account
)XFMlSx) 5:wf"3%% #@G2n@Hj NNX/2 杂项帐户sundry account
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wc,]! 详细帐单||明细表detail account
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@S 呆帐bad account
lU?"\m w[XW>4xK ,=FYf|Z pR$c<p 会计项目title of account
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eKX7R 会计薄||帐薄account-book
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Ie c b$BUo8O} 营业报告书||损益计算表account of budiness||business report
/cg!Ap5 mEA w^ >v(Xc/oI WJ%b9{< 借贷细帐||交验帐account rendered
r=vE0;7 W{%M+a[#l 8/=2N eK`tFs,u 明细帐account stated
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q `f(!i mN ,yC~{H 与…银行开立一户头to open an account with
wL{Qni3A XjV7Ew^7 )TLDNpH?J tIg_cY_y 与…银行建立交易to keep account with
(Lc%G~{ cD 1p5U %c&h:7); ]$7|1-&Y 继续记帐to keep account
@+xQj.jNC % $J^dF_0 Q<M>+U;t D =3NI 与…有交易to have an account with
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U`?" //`X+[bMG u+ -}| R8mL|Vb| 作成会计帐||有往来帐项to make out an account with
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~~WV<6 a{y;Ub m49)c K? 清算||清理债务to make up an account
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G=wJz 清洁帐目||与…停止交易to close ones account with
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TvY*D, F&ux9zP rK"x92P0 结帐to close an account
q$\KE4v" . }^m8PP WzF/wzR `CRW2^g 清理未付款to ask an account||to demand an account
,}J(& %/4ChKf!VR ;0 ,-ywK JVN0];IL} 结清差额to balance the account with
}e1f kjWk ]c*&5c$ hivWQ$6% ?xIwQd0 清算to settle an account||to liquidate an account||to square an account
?v6xaVg: @<h@d_8^k E-CZk_K9 x2l~aw#? 审查帐目||监查帐目to audit an account
Y\s@'UoVN |SCO9,Fs &S/KR$^ % h(ZZ7(ue 检查帐目to examine an account
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~> y%f'7YZ4 usU5q>1 转入A的帐户to charge the amount to As account
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V& %A%^;3@ 以计帐方式付款to pay on account
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ll]\| b{_J%p 代理某人||为某人on ones account||on account of one
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!j cJ=0zEv 为自己计算||独立帐目on ones own account
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qi!+Ceo} ,Tjc\;~% OF-$* 由某人收益并负风险on ones account and risk||for ones account and risk
"=@X>jUc E0G"B'x "&W80,O3 Y'H|Tk^` 由某人负担for ones account||for account of one
c <Fr^8 5 Sl vCL o !bV;] ;<hLy(@ 按某人指示||列入某人帐户by order and for account of one
+8h!@ ;LD!eWSK, >cJf D9-<h b@`h]]~: 列入5月份帐目for May account
u7L&cx W"$sN8K>) \SKobO?qI wl7G6Y2 编入某中帐项下to pass to the account of||to place to the account of
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} 寄出清算书to send in an account||to send in render an account
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N|P Y].,}}9k F#=M$j_ 支票薄cheque book
/0 CS2mLC A*^aBWFR ^pwT8Bp /x q^]0xy 支票陈票人cheque drawer
sBm)D=Kll mSeCXCrZlI Opavno%& s_o{w"3X 持票人cheque holder
]"ou?ot } Uhs/F:E[A tzJ7wXRr 'Y2ImSWj 不记名支票cheque to bearer||bearer cheque
'9u(9S sD#*W< /Ixv{H)H k~Z;S QyN 记名支票||认人支票cheque to order
?mwa6] 1Be/(pSc 7D&O5Z=%+ WYJH+"@%j 到期支票antedated cheque
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j <c3Te$. 7K5 tBUNQ 未到期支票postdated cheque
`:.a5 n{$! ]^> 4v.{C"M \r1nMw 3& 保付支票certified cheque
r(j :C%?}C dOX"7kZ 'D'H)J X4eoE 未获兑现支票,退票returned cheque
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hn9O 横线支票crossed cheque
HSR,moI i0nu5kD+d @.)WS\Cv#E p(>D5uN_}5 普通横线general crossing
w?V;ItcL TXT!Ae y!8m7a /%1-tGh 特别横线special crossing
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~? `{%ImXQF @4G{L8Q} &$bcB]C\3 空白支票blank cheque
<&kl:| [}I|tb>Pg +,]_TxL|C 8.HJoos 失效支票,过期支票stale cheque
L"RE[" m 1}R\L" 6zIK%< (3WK2IM^ 普通支票open cheque
{b|V;/ O"}O~lZ[6T :}-VLp4b &D91bT+L 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
E|3[$?=R 4C[kj .P#t"oW} i0u`J 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
D+u\ORj j-d542" NIAji3 _\<TjGtG 支票换现金||兑现to cash a cheque
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`n'W l{QlJ>%~{; g_@b- :$Yq GX'S4B 清理票款to clear a cheque
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?3 ~x[(1 保证兑现to certify a cheque
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6 0 Y.q$"lm7k 填写支票数额to fill up a cheque
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3L-$+j~u XP[~ :+ 支票上划线to cross a cheque
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y Ni3@f ,Iru_=Wk~ 开发支票to make out a cheque
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V 签发支票,开立支票to draw a cheque||to issue a cheque
J\FLIw4 3vkzN WHqw=!G :Dfl ,=S 透支支票to overdraw a cheque
e0]#vqdO l3+G ]C&< (:^YfG~e S_ra8HY8 背书支票to endorse a cheque
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请付票款||清付票款to pay a cheque||to honour a cheque
XtE O ) Ffd4c r?|(t? N!Xn)J 支票退票to dishonour a cheque
T)tTzgLD} !=HxL-`j *,)1Dcv( k@pEs# a 拒付支票to refuse a cheque
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9 拒付支票to stop payment of a cheque
v?}rA %so i ~)V>x p} JGx^X~ >;#rK@*& 提示要求付款to present for payment
UR(i_T&w aiZZz1C 1r5Z$3t\ Y/LS(b* 见票即付持票人payable to bearer
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CT1GsnE 支付指定人payable to order
.krEfY& z@~mu %$bhg&} Q(R-8" 已过期||无效out of date||stale
` +)Bl%* ~@e=+Z -=n!k^?lK A'"J'q*t 请给出票人R/D||refer to drawer
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Hd{H= ,s6lB0 YgtW(j[ 'j?H>'t{ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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文字与数字不一致words and figures differ
$7-S\sDr E 0OHl =>&~p\Aw nITkgN:s 支票
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K.Cx 9 时间已过account closed
IR&b2FTcU Ef3="}AI; P,7R/-u 5D WpMm%G~'4t 更改处应加盖印章alterations require initials
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M+)ENve 时间已过effects not cleared
.3SP#mI bU}l*" hVCxwTg^X .R#<Q 停止付款payment stopped
IU"n`HS i-4?]h k mR#"ng {@'#|]4y. 支票毁损cheque mutilated
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61sEeM =(bTS n 汇款||寄钱to remit||to send money
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\w Z}IuR|= 寄票供取款||支票支付to send a cheque for payment
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. :>jzL8 寄款人a remitter
']H*f2y 0OnqKgf n8q%>.i7 }{[p<pU$C 收款人a remittee
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+] YdYaLTz ,8DjQz0ZPo 国外汇票foreign Bill
xj5MKX{CJT q 1A0-W#4 iE]^6i @[5] ?8\o 国内汇票inland Bill
?9~|K/ `l }To-c' mE9ytFH\k 5X^`qUSv 跟单汇票documentary bill
C2L=i3R c=Zurqj 7+$P6[* Q.fD3g 空头汇票accommodation bill
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< 原始汇票original bill
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n\N]^ 改写||换新票据renewed bill
d81[hT}q fh&Q(:ZU >6'brb `t7GYmw^# 即期汇票sight bill||bill on demand
z~jk_|?|? TezwcFqH Emv9l~mIu py\/m] …days after date||…days after date…日后付款
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D Z=OZ.v …months after date||…months after date…月后付款
Lnl-han% ?1H>k<Jp B\>3[_n .b<wNUzP 见票后…日付款…days after sight||…days sight
?9z1'6 N&W7g#F eGI&4JgJ. ^!K 8nW{* 见票后…月付款…months after sight||…months sight
l^v,X%{Iz Rm@F9D[, 1tH#QZIT ]iaQD _'\ 同组票据set of bills
;{"uG>#R wtfM}MW\ .U,>Qn4/ ?WrL<?r)}U 单张汇票sola of exchange||sole of exchange
A~'p~@L 0Pg@%>yb~ <##aD3) V V Aw y6 远期汇票usance bill||bill at usance
vtTXs]> K(}<L-cv Q0TKM> 62>/0_m5 长期汇票long bill
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|m|` 短期汇票short bill
2Zi&=Zj" `,6^eLU \LDcIK= [.4D<}e 逾期汇票overdue bill
d6"B_,*b \V9);KAOj `wNJ*` OC2%9Igx0 宽限日期days of grace
76S>xnN *q(HW Ht%O9v E=~Ahkg 电汇telegraphic transfer (T.T)
#pX +~{ GI#TMFz3 ^r~R]stE^ Z/I`XPmk 邮汇postal order||postal note (Am.)||post office order||money order
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.y~~[QF}8 本票promissory note (P/N)
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irRAU JLV?n,nF 押汇负责书||押汇保证书letter of hypothecation
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&+) O;<YLS^|6 副保||抵押品||付属担保物collateral security
eR5+1b :a9$f8*b 58_aI?~>> \(xQ'AQ- 担保书trust receipt||letter of indemnity
.#ATI<t !<MW*7P= MYeGr3V3 [{9&KjI0K 承兑||认付acceptance
6c&OR2HGqO >.#tNFAs BcD%`vGJ U>_#,j 单张承兑general acceptance
g].hL _yVF+\kQ `pd1'5Hm -<B{?D 有条件承兑qualified acceptance
%uhhQ<zs% &M^FA=J\ b1qli5 9<I;9.1S?^ 附条件认付conditional acceptance
&b&o];a MEn#MT/Cz )Z2t=&Nw WP0{% 部分认付partial acceptance
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