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。
a\&g;n8jA 会计报表statement of account
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m @hy~H?XN 往来帐目account current
`1uGU[{x !|8"}ZF C7K]c4T J,\e@ 现在往来帐||存款额current accout
^I)+u>fJ ^bq,+1;@Q V[n,fEPBr $W%-Mm 销货帐account sales
45&Rl,2 :6]qr 86 k n/xt *K BaKS 共同计算帐项joint account
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} 未决帐项outstanding account
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m_S L|B! ]} =2}V=E/85 贷方帐项credit account||creditor account
SM8_C!h: nLCaik_,m Z{gm4YV zQ#*O'-n 借方帐项debit account||debtor account
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~@(C+ 3, !qU1RdZ 应付帐||应付未付帐account payable
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9M5W4& tzv4uD] 应收帐||应收未收帐account receivable
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bQY `WnsM;1Y" 新交易||新帐new account
xaVn.&Wl <fF|AbC: `- (<Q;iO }r@yBUW 未决帐||老帐old account
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d P$Oj3HD LM 现金帐cash account
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@V 流水帐running account
dfKGO$}V Ga-cto1Y +I3O/=) ;Rpib[m 暂记帐||未定帐suspense account
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.Uw\z5' [`s0 L# LAH">E j>B* 8*Ss 过期帐||延滞帐overdue account||pastdue account
vZ811U~} e([>sAx!1 kkWv#,qwU 'O\ y7"a 杂项帐户sundry account
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oV[[wl {L~dER M=lU`Sm 详细帐单||明细表detail account
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*H k54\H. =B5{ 7g\ 4dcm)Xr 呆帐bad account
Mgi~j.[ 2QM{e!9 {-8Nq`w @c'iT20 会计项目title of account
J-<_e?? K@{0]6 yCav;ZS_ xr7}@rq"U< 会计薄||帐薄account-book
WZY+c ENIg_s4 ~!qnKM>[ af %w|M 营业报告书||损益计算表account of budiness||business report
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@Qt<+k ,?er AI 借贷细帐||交验帐account rendered
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m _,)_(R ,h hTzj{}w wT\BA'VQ 明细帐account stated
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AvQm [n)ak)_/ Ux*xz|^ 与…银行开立一户头to open an account with
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|BY]{ 与…银行建立交易to keep account with
QK[^G6TI ^tGAJ_b79 5L[imO M0 ; F'IS/ttX 继续记帐to keep account
kY\faWuR ][jwy-Uy; w01[oU$x= `gx\m=xG 与…有交易to have an account with
5=I({=/> &gY578tU kC%H E 5>.ATfAsV 作成会计帐||有往来帐项to make out an account with
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=om JX&]>#6|E jq% <Z,rh 清算||清理债务to make up an account
<q!HY~"V P|@[D=y YiO}" +bLP+]7oZ 清洁帐目||与…停止交易to close ones account with
yO7y`;Q(sF a<q9~QS (0q`eO2 jn|NrvrX 结帐to close an account
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B /C Xg$%\ 1[O cZCS 清理未付款to ask an account||to demand an account
PL&>pM "$farDDoF IF6$@Q W7WHDL^ 结清差额to balance the account with
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清算to settle an account||to liquidate an account||to square an account
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E cw^ ~/K&=xE ME]4tu ;X+tCkzF 审查帐目||监查帐目to audit an account
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2+GG 检查帐目to examine an account
Q2ne]MI }EwE#sZ# E*5aLT5!, j1g$LAe 转入A的帐户to charge the amount to As account
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O Sy <E@1 以计帐方式付款to pay on account
4'#=_J a. D cmy{ /]z#V' .jqil0#)Y" 代理某人||为某人on ones account||on account of one
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:YY53 为自己计算||独立帐目on ones own account
0qFO+nC Ne|CWUhO A]0R?N9wb_ Zj]tiN f\" 由某人收益并负风险on ones account and risk||for ones account and risk
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9Y%* 由某人负担for ones account||for account of one
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|WE29U 按某人指示||列入某人帐户by order and for account of one
]Whv% 8v4krz<Iq "B__a( U`~L}w" 列入5月份帐目for May account
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yojvV +pq=i ?H_@/? 编入某中帐项下to pass to the account of||to place to the account of
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IKw@ ckFPx l. 寄出清算书to send in an account||to send in render an account
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4t%?wT 30I-E._F 支票薄cheque book
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< 支票陈票人cheque drawer
&k*oG:J3 8v/,<eARJ mnZfk |AExaO"jk 持票人cheque holder
%8DI)n#H vAG|Y'aO@% 'tMD=MH fA1{-JzV<4 不记名支票cheque to bearer||bearer cheque
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.l&)b -8"K|ev \kI{# UnVa`@P^:G 记名支票||认人支票cheque to order
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`d9" n { **W7\h Lf<urIF O`_, _ 到期支票antedated cheque
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~S~+'V,d a)S6Z <ir]bQT 未到期支票postdated cheque
v`Y{.>[H[ :>ca).cjac R $dNdd9m ntPX?/ 保付支票certified cheque
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Sf':N`u i;qij[W. z 未获兑现支票,退票returned cheque
1x##b[LC KT(v'KE 1 Ue`Y>T7+! F4V) 0)G 横线支票crossed cheque
eMn'z]M&] c*R\fQd # Rs5W 2"}Vfy 普通横线general crossing
;1_3E2E$ t1yfSStp nsq7dhq W"t^t|H'~ 特别横线special crossing
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:9x"e ,j(E>g3 >s.y1Vg~C EKQ>hww8 空白支票blank cheque
M,oZ_tY% 96; gzG@1! /#t::b+>x #tw_`yh 失效支票,过期支票stale cheque
,@M<O!%Cs qMA";Frt3N -M T1q qi r AqS;@]0 普通支票open cheque
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ANWQk9 $i!r> .Jo 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
f?16%Rk< f1U8 b*F< {+Wknm% OP=-fX|*Q 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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k#/cdK!K 1TGE>HG JIYzk]Tj 支票换现金||兑现to cash a cheque
|-cXb.M[ ,S`FxJcE ~oK0k_{~ D=.Ob<m`Z 清理票款to clear a cheque
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$Tt.r cc1M9kVi P{J9#.Zq&s 保证兑现to certify a cheque
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mJ2 填写支票数额to fill up a cheque
}!|$;3t+c >'WTVj ` 0pH$MkQ XJwgh y?( 支票上划线to cross a cheque
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2#/sIu-L Tks1gN^^ 开发支票to make out a cheque
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{cTj0W 签发支票,开立支票to draw a cheque||to issue a cheque
7xWJw :2wT)w z JP^x]t: Qs8yJH`v 透支支票to overdraw a cheque
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\"cV0 MhD=\Lpj\ %@q2 .vi0DuD6 背书支票to endorse a cheque
fwUF5Y ^R(=4%8%" nT}i&t!q8@ p=i6~ 请付票款||清付票款to pay a cheque||to honour a cheque
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支票退票to dishonour a cheque
pY%KI n 1^h;2gz f3.oc9G (VHPcoL 拒付支票to refuse a cheque
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拒付支票to stop payment of a cheque
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?Ho> 提示要求付款to present for payment
SFFJyRCz L(1} PZ %`/F>` pRjrMS 见票即付持票人payable to bearer
N6%L4v8-}X ^L.'At A.$P1zwC }"kF<gG1 支付指定人payable to order
X_,R!$wbg: +4[9Eb'k= >5Y. @,W5K$Ka= 已过期||无效out of date||stale
W}%[i+ C!6D /S {/48n83n @zLyG#kHY 请给出票人R/D||refer to drawer
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Pdao{P %8YUK/(|n 2{oQ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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A 6/"#pe^ .%M80X{5~ _C|j"f/} 文字与数字不一致words and figures differ
M+lr [,c 0c,!<\B 4<f^/!9w p+7#`iICE 支票
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<B @z>V 时间已过account closed
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<$K7f 更改处应加盖印章alterations require initials
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?H_>?,^ 时间已过effects not cleared
<@0S]jy pA_e{P/ 4C*0MV ocpM6b.fK 停止付款payment stopped
"}oo`+]Cq 7)FYAk$@ ]x%sX|Rj lfr^NxO U 支票毁损cheque mutilated
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汇款||寄钱to remit||to send money
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}v 寄票供取款||支票支付to send a cheque for payment
;*=7>"o'` Rh)%; _!w69>Nj b.9[Vf_G 寄款人a remitter
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S' dXP %Z-xh<& MIN}5kc< 收款人a remittee
NW&2ca D@]/%; !"'6$"U\K _3#_6>=M 国外汇票foreign Bill
SQ'%a-Mct cxx8I B$S@xD $ 46B'Ec 国内汇票inland Bill
]K%d ~&"'>C# ,-DU)&dF }j!C+i 跟单汇票documentary bill
pOhjq#} +6^hp-G7 ,kl``w|1M 7I;0%sVQ{ 空头汇票accommodation bill
0WyOORuK APCE}%1U IIF <Zkpb y'z9Ya 原始汇票original bill
/"^XrVi- $I<\Yuy-M9 r"t,/@`n JbN,K 改写||换新票据renewed bill
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h>, itcM-? *?>52 -&b BJ5^-| 即期汇票sight bill||bill on demand
;*d?Qe: o|_9%o52' n;~'W*Ln0 /J(~NGT …days after date||…days after date…日后付款
:'[ha$ EoS6t y I[kaH"J U99Uny9 …months after date||…months after date…月后付款
|3hNTH? m6Qm }"" x&$8;2&. FtDF} 见票后…日付款…days after sight||…days sight
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k 见票后…月付款…months after sight||…months sight
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1DN 0W~1v G'wyH[ d/ 同组票据set of bills
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#=@ s 单张汇票sola of exchange||sole of exchange
`trcYmR=k 9S<V5$} (?i4P5s[! >D_)z/v?" 远期汇票usance bill||bill at usance
i8#:y`ai =dp`4N D}N4*L1 3ik~PgGoKQ 长期汇票long bill
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/!60oV4p0 Fu[GQ6{f (%9J(4 5fLp?`T 逾期汇票overdue bill
vOl3utu7 a|k*A&5u2 'u_j5 |lyspD 宽限日期days of grace
Rhw+~gd*F F3x*dq2 M7YbRl 3~LNz8Z* 电汇telegraphic transfer (T.T)
G\(*z4@Gz n} ]gAX eu//Q'W j#YVv c% 邮汇postal order||postal note (Am.)||post office order||money order
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h X G5"u yvnvI y 2<d'!cm 本票promissory note (P/N)
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V<5GWq 押汇负责书||押汇保证书letter of hypothecation
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"jn 副保||抵押品||付属担保物collateral security
}Q-Tw,j 'Hu+8,xA B|=S-5pv* _6L'}X$)N 担保书trust receipt||letter of indemnity
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2\F'So q}(f9 ]puDqu5! 承兑||认付acceptance
]UZP dw1D %PPkT]~\ J?jxD/9Yb IcNZUZGE 单张承兑general acceptance
"J`# +KIBbXF7 <W*6=HZ' m=w #l>! 有条件承兑qualified acceptance
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~I_by B~ j3!? C @P$RVS 附条件认付conditional acceptance
}x_:v!G 4OG1_6K ?` 2z8uD/ WGUd@lC~ 部分认付partial acceptance
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