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。
Nf41ZT~ 会计报表statement of account
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k-w{> 往来帐目account current
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1WWK' 现在往来帐||存款额current accout
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+E w f.T3 销货帐account sales
+j14Q$ 8jlLUG:g W i.5Y{ k(VB+k"3 共同计算帐项joint account
OX]V)QHVZ *XOJnyC_H W!Gdf^Yy< T#@lDpO 未决帐项outstanding account
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0x9p HeGYu?& qy1F*kY 贷方帐项credit account||creditor account
+0wT!DZW\= ^"\s eS E>LkJSy= q/9H..6 借方帐项debit account||debtor account
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)tk 应付帐||应付未付帐account payable
G.VuKsP] `>(W"^ ]va>ex$d /wShUR{ 应收帐||应收未收帐account receivable
6Q&r0>^{ .jw}JJ :e1o<JgPt u|#>32kV 新交易||新帐new account
inb^$v `A$!]&[~| _Q%vK*n lH^^77"4Qo 未决帐||老帐old account
C;+(Zp ZIR0PQh\ BaF!O5M u6V/JI}g 现金帐cash account
~[o4a ' bu7'oB~:V^ #eZ6)i< Z7rJ}VP 流水帐running account
5wao1sd# gF=jf2{YX rPNb\Ri gbeghLP[? 暂记帐||未定帐suspense account
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"( 过期帐||延滞帐overdue account||pastdue account
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Gb> 杂项帐户sundry account
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}*2$1 PP~rn fE LH 3}d<{ 详细帐单||明细表detail account
SKuIF*"!S <$w?/y/' 4(neKr5\# HmfG$Z 呆帐bad account
S d/?& FsB^CxVg (6CN/A{qe iqQUtE]E_ 会计项目title of account
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\ X{n- N5* (bOpV>\Q7 aSuM2 会计薄||帐薄account-book
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~R9. 营业报告书||损益计算表account of budiness||business report
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>tT 借贷细帐||交验帐account rendered
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tm0.r \\BCcr\l 明细帐account stated
]q-g[e' |py6pek| ,:~0F^z ZvYLL{>}w 与…银行开立一户头to open an account with
mNf8kwr k4qp u=@U FJ*i\Q/D E_F5(xSA 与…银行建立交易to keep account with
kt[:@Nda9 EM7+VO( :+{ ? e{;OSk`x 继续记帐to keep account
_A<u#.yd aK,z}l(N c`lJu_ -/_L*oYli 与…有交易to have an account with
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h<Zy 作成会计帐||有往来帐项to make out an account with
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2DH; "'g[1Li 1Z[/KJ 清算||清理债务to make up an account
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'CM JKer//ng4 清洁帐目||与…停止交易to close ones account with
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~ Ggh.dZI4 p^(&qk?ut iv phlw 结帐to close an account
9Rek4<5 #j@71]GI pLMRwgzr :{NC-%4o0 清理未付款to ask an account||to demand an account
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ohL]7b< R*|LI 结清差额to balance the account with
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;> m"x 9]t[J_YM A2}Rl%+X]6 清算to settle an account||to liquidate an account||to square an account
+(uYwdcN dd?x(,"A` 8/z3=O& CG'.:`t 审查帐目||监查帐目to audit an account
d:G]1k;z B?$ "\;& 1 T130L E;21?`x5 检查帐目to examine an account
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UJuB $A3<G-4O IrMl:+t\ 转入A的帐户to charge the amount to As account
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TT4U #YDr%>j " P)*FT i(?,6)9 以计帐方式付款to pay on account
v^ d]rSm &C>/L; tNVV)C DO7W}WU 代理某人||为某人on ones account||on account of one
vK$"# F~ PA6=wfc 3]-_q"Co4f A`{y9@h( 为自己计算||独立帐目on ones own account
<8UYhGK =h(W4scgqX IlX$YOf4 uP\lCqK, 由某人收益并负风险on ones account and risk||for ones account and risk
Bx[rC `IYuz: KYJjwXT28W lyCW=nc 由某人负担for ones account||for account of one
~.%K/=wK @ e T'nl,e| #k3t3az2{ bslrqUk_`= 按某人指示||列入某人帐户by order and for account of one
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` q P ;A}C E1;@=#t2i 列入5月份帐目for May account
e&eW|E RvJ['(- 6.t',LTB vaf&X]p 编入某中帐项下to pass to the account of||to place to the account of
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P~ 寄出清算书to send in an account||to send in render an account
&;LqF#ZL `P Xz * y^OV_n-8 ~}Z\:#U 支票薄cheque book
ZxGP/D 7j5f ;O^+ lq.Te,Y%w {;2i.m1 支票陈票人cheque drawer
0oy-os 93[DAs MJj4Hd d@mo!zu 持票人cheque holder
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E&V_5 VC5_v62&. 不记名支票cheque to bearer||bearer cheque
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VcK}2<8:+~ 记名支票||认人支票cheque to order
>Ps7I ?_\$ -#-p1^v} OPpjuIRv 到期支票antedated cheque
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PE}gp 未到期支票postdated cheque
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wt]"' l? #xAZx&_ 保付支票certified cheque
wHz?#MW 3L nW\(IkX\ `,wu}F85 Kr L>FI 未获兑现支票,退票returned cheque
e2CV6F@a b(GFMk fYebB7Pv jdevat,&u 横线支票crossed cheque
K|W^l\Lt ]O:M$ $ 3L-^<'~-k; >KGE-Yzj 普通横线general crossing
]TO/kl/ 8F;>5i ^ L:cjY/ Al)$An- 特别横线special crossing
B~r}c4R{7 V6iL5& crA:I"I lp&!lb` 空白支票blank cheque
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失效支票,过期支票stale cheque
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?|Vn 普通支票open cheque
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\*j n1(?|aJ#1 \Z)1 ?fq t> Q{yw 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
U/MFhD(06 XOrfs sj 7u11&(Lz 2iXoj&3e 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
:,]S}R W|Ldu;# 4yV].2#rl" ,^T]UHRO 支票换现金||兑现to cash a cheque
gqiXmMm:9 wuK=6RL RpQ*!a~O 1/j$I~B 清理票款to clear a cheque
;'kI/(;;C 2JO-0j. eO5ktEoJ :=g.o;(/N 保证兑现to certify a cheque
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@* T`L}[?w VZxTx0: , 填写支票数额to fill up a cheque
g,lY ut U~is-+Uq IvU{Xm"qB 4\Di,PPu 支票上划线to cross a cheque
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z.5 开发支票to make out a cheque
?iSGH'[u 7c1+t_ Ew sWxK~Yg MQ w9X 签发支票,开立支票to draw a cheque||to issue a cheque
ZxSsR{ d.}}s$Q .j 'wQ+_ XL"=vbD 透支支票to overdraw a cheque
OXtBJYe PZ]5Hf1" qzdaN5 fGO*%) 背书支票to endorse a cheque
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9pX} 请付票款||清付票款to pay a cheque||to honour a cheque
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$%}>zqD1 q6)N*? 支票退票to dishonour a cheque
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22bT3 02M7gBS d=nh 拒付支票to refuse a cheque
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_5- Q<'@V@H 拒付支票to stop payment of a cheque
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5 6aSM*S) }9}w8R~E 提示要求付款to present for payment
E3tj/4:L Su4h'&xx :|($,3* o}!&y?mp 见票即付持票人payable to bearer
cUM_ncYOP [; F{mN =F[lg?g %JaE4& 支付指定人payable to order
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J]> Sgx+V"bkT 已过期||无效out of date||stale
e@+v9Bs]q g`{Dxb,t ;>/ipnx FLEg0/m0 请给出票人R/D||refer to drawer
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:U<ea] 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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U9/ 文字与数字不一致words and figures differ
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&BTfDsxAK 支票
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X`tOO 时间已过account closed
u4C1W|x /o'oF .8%vd y!BB7cK6 更改处应加盖印章alterations require initials
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JJ)y2 |#!eMJ&0 #Xj;f^}/ 37,L**Dgs 停止付款payment stopped
c;nx59w]q nJW_a&' r$Yh)rpt: m*OLoZVy 支票毁损cheque mutilated
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tsFS~ ]9dx3<2_I m]Hb+Y=;h aGdpecv 汇款||寄钱to remit||to send money
ttTI#Fr2 6zELe.tq Q>##hG:m i#Ne'q;T 寄票供取款||支票支付to send a cheque for payment
]L[JS^#7 dw'<" +zO S a(yjF1 C+ZQB)gn 寄款人a remitter
8 /5sv *vRNG 3D/ (9Fabo\SH >Iu]T{QNO 收款人a remittee
-ryDsq 5@GD} oAn6 NKupOJJq TXZ(mj? 国外汇票foreign Bill
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=aml \ 9[NH/.Z{ Q$/V) 0 c,+L + 国内汇票inland Bill
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ho=<|- *#ob5TBq[ 跟单汇票documentary bill
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61ON R4z<Xf:! 8@9hU`H8l 空头汇票accommodation bill
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av ~0'_K1(H uW\@x4 原始汇票original bill
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]dz1~/ tdMP,0u 改写||换新票据renewed bill
se^NQ= {ar5c&< Uxj<x`<1x lp37irI: 即期汇票sight bill||bill on demand
1kz9>;Ud6 kR`6s |o; j0 t1.zWe+C>3 …days after date||…days after date…日后付款
;PP_3` IS5.i95m (`q6G d o=QRgdPD …months after date||…months after date…月后付款
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!>k$B 见票后…日付款…days after sight||…days sight
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[ YYZs#_ CA~em_dC 见票后…月付款…months after sight||…months sight
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pe[V~F 同组票据set of bills
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|".T G>_42Rp 单张汇票sola of exchange||sole of exchange
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. LoV*YSDAY 8a":[Q[ t9$AvE#a!= 远期汇票usance bill||bill at usance
8vX*SrM m&8U4uHN [`Qp;_K?t (TbB?X} 长期汇票long bill
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nG, 8IT_mjj C,VqT6E< 短期汇票short bill
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[ 逾期汇票overdue bill
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ycAi(K mAYr<= 宽限日期days of grace
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IeA um_M}t{ 电汇telegraphic transfer (T.T)
v @I^:I S#0|#Z5qD ^RFmRn u{E^<fW] 邮汇postal order||postal note (Am.)||post office order||money order
$V {- @= ,mE]?XyO $.3CiM}~ t+4%,n f_1 本票promissory note (P/N)
No92Y^~/ 6!Tf'#TV~! CSk 1vR#FE? 押汇负责书||押汇保证书letter of hypothecation
b$`4Nn| GD6'R"tJ %f3Nml qdkTg: QJ, 副保||抵押品||付属担保物collateral security
te)g',#lT ]TTJr C: J1y2Qw$G WX[dM
}L 担保书trust receipt||letter of indemnity
-)->Jx:{ u):Rw K~hlwjrt \Dsl7s= 承兑||认付acceptance
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R;/ gQ+_&'C ~E:/oV:4 > 单张承兑general acceptance
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-z: 有条件承兑qualified acceptance
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0,D9\ Ebd 附条件认付conditional acceptance
[#@p{[ ?r d7-F&!sQ $lG--s T?}=k{C] 部分认付partial acceptance
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