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。
j){0>O.V 会计报表statement of account
##'uekSJ ,AG k4] (VBO1 f M7//*Q'? 往来帐目account current
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A{)p#K8 q5~"8]Dls 现在往来帐||存款额current accout
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@ dl+:u}9M$ _cd=PZhI 销货帐account sales
oPrK{flm bP7_QYQ6 mw~$;64;a ?y,z 共同计算帐项joint account
q6eD{/4a1 o^+g2;Ro ?F9c6 $| OD).kP}s^ 未决帐项outstanding account
LNF|mS\+D 9HZR%s[J m*` W&k[ T5>'q;jM 贷方帐项credit account||creditor account
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HL8)G6 UGQHwz 借方帐项debit account||debtor account
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q 应付帐||应付未付帐account payable
vd0uI#g%# JF(&+\i<p 4td9=dNA+l :nxBM#:xu 应收帐||应收未收帐account receivable
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M<A 新交易||新帐new account
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} 未决帐||老帐old account
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& 9zlhJ7i 7xCm"jgP M`,`2I A 现金帐cash account
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M&A jGtu>|Gj 流水帐running account
0[7tJbN xkfW^r o=Ia{@ e{}vT$- 暂记帐||未定帐suspense account
;oVFcZSA G>S3? jGk m-HBoN EsjZ;D,c( 过期帐||延滞帐overdue account||pastdue account
7o$S6Y;c4 ~iU@ns|g\ xQ>T.nP}1 q82yh& 杂项帐户sundry account
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` ApqNV 详细帐单||明细表detail account
KvtJtql; kB]*2o9-3 Z^%aXaf8 ONm-zRx| 呆帐bad account
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3 a5uBQ? GUUd(xS{ ;!pJ%p0Sc 会计项目title of account
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u'qc=5 yrFl,/8&G e6_` 会计薄||帐薄account-book
T!QAcO HKG8X=" {{ +8oRzY eD0|6P;Ei 营业报告书||损益计算表account of budiness||business report
V7$-4%NL ;6{{hc4 4[n[Ch=lu -[xbGSj{ 借贷细帐||交验帐account rendered
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KR c[;=7-+ YAYwrKt 明细帐account stated
K<?[^\ -e_B `l+9g"q G u#wH 与…银行开立一户头to open an account with
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nDaag lCJ/@) ZBXn&Gm x)-n[Fu 与…银行建立交易to keep account with
CzG/=#IU o;'-^ LJ nv%0EAa#} YbP}d&L 继续记帐to keep account
C &&33L A5%cgr% 6 eNFZD1mS ]QmY`pTB` 与…有交易to have an account with
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s^ K:cz 作成会计帐||有往来帐项to make out an account with
>3)AO04=; >(eR0.x oL*ZfF3 q]OgT4ly 清算||清理债务to make up an account
Cp^%;(@ ./Wi(p{F SOQR(UT bh UghHT 清洁帐目||与…停止交易to close ones account with
B}npom\tC bVYsPS 4L)Ox;6> zmh5x{US1 结帐to close an account
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-'m?k 清理未付款to ask an account||to demand an account
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J3AS"+] 结清差额to balance the account with
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~A-VgBbU>_ W0KSLxM 清算to settle an account||to liquidate an account||to square an account
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)n ?Fj>7 Fn*)!,) gclw>((5 审查帐目||监查帐目to audit an account
)*_n/^m 7G9o%!D5 ZIvP?:=! A.(xa+z? 检查帐目to examine an account
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`&qeSEs\ 转入A的帐户to charge the amount to As account
6+x>g Ol1P iM{UB=C Xsv^GmP+ 以计帐方式付款to pay on account
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< 6;hZHe 'W _-bEnF+/0 F)4;:".zna 代理某人||为某人on ones account||on account of one
1J O@G3, *OMW" NZ; 7s.vJdA]6 hYv;*] 为自己计算||独立帐目on ones own account
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Kgu#Mi~ \[;Qqn0 由某人收益并负风险on ones account and risk||for ones account and risk
"xY]& i 79;;9M e6igx g)#.|d+ 由某人负担for ones account||for account of one
8cv [|`< (S#nA:E c;1Xu1 zwp
gf 按某人指示||列入某人帐户by order and for account of one
JBvP {5 _!C'oG6s? 8n Oent0a ctWH?b/ua 列入5月份帐目for May account
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<P 编入某中帐项下to pass to the account of||to place to the account of
^=gzms lpHz*NZ0 u[2B0a SYmiDR 寄出清算书to send in an account||to send in render an account
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q-WU rytaC( 支票薄cheque book
@E@5/N6M mzh7E[S_,i gg%9EJpP r>gU*bs( 支票陈票人cheque drawer
8WvQ[cd Mk$Pt FW7@7cVoF A *_ |/o 持票人cheque holder
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j _|%l) KO 4c/.#? 不记名支票cheque to bearer||bearer cheque
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]6 ]Nr E3<~C(APW 记名支票||认人支票cheque to order
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R4tk K{#1O=Gi #:6gFfk0< 到期支票antedated cheque
Msea kF MY `V0 q"sD>Yh& eLc@w<yB 未到期支票postdated cheque
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dN)!B!*aI K4>nBvZ?v 保付支票certified cheque
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Cvf^3~q 未获兑现支票,退票returned cheque
G)'(%rl y~AF|Dk= 6EeK5XLf, _YM]U`* 横线支票crossed cheque
iAAlld1 o}4J|@Hi|4 Hg}@2n)/ 1FQ_`wF4 普通横线general crossing
A(#4$}!n5 ahJu+y A>dA&'~R uY~xHV_- 特别横线special crossing
{F~:86z(g `aw5"ns^V sF=8E8qa A_vf3 *q 空白支票blank cheque
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7Odw{pc 失效支票,过期支票stale cheque
t:h~p-&QB 4:Bpz;x E5y\t_H cqyrao3; 普通支票open cheque
k}o*=s>M d].(x)|st u(`,7 o " |{8eoF 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
kj4taY2 9mT;>mE ]} +
NT 开发支票to make out a cheque
-0{"QhdE% .>{.!a U6pG {I2qnTN_a 签发支票,开立支票to draw a cheque||to issue a cheque
B-<H8[GkG1 Y`x54_32 0{Kb1Ut ezC2E/# 透支支票to overdraw a cheque
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f$R' ftqi >^i )$Erfu *)2&gQ&%+ 背书支票to endorse a cheque
YMSA[hm 8u401ddg k365.nc %e@Jc3 请付票款||清付票款to pay a cheque||to honour a cheque
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l7q8U 支票退票to dishonour a cheque
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==)Y <]u~;e57 拒付支票to refuse a cheque
d +]Gw Ier0F7]I UY_'F5X k lRS:\dW 拒付支票to stop payment of a cheque
Mpm#a0f ~t $zypw hY?x14m$3 Felu`@b 提示要求付款to present for payment
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2k&yL+a &wlSOC')j qw!_/Z3[ 见票即付持票人payable to bearer
BJM_kKH v\Y362Xv Wm5/>Cu, kT!Y~c 支付指定人payable to order
\`|*i$ Kh!h_ S}=euY'i l>i<J1 已过期||无效out of date||stale
8h&Ed=gi _pXy}D FQbF)K~e f$lf(brQ: 请给出票人R/D||refer to drawer
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< l3sL!D1u ^<0azza/( 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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mVU m)A~1+M$)L CvwC| AW 文字与数字不一致words and figures differ
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$ 7_*4e DQ{Yr>J M>CW(X 支票
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IAD_Tck 时间已过account closed
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F}Q ,8KD-" l^g 4uW}.7R' 更改处应加盖印章alterations require initials
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5I!EsW$sY 时间已过effects not cleared
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By| y: Rh7unJ zV(F9}^ 停止付款payment stopped
9rr"q5[ O.n pi: a QRs!B!Fn0 C:77~f-+rQ 支票毁损cheque mutilated
>&0)d7Nu8m #tyHj k r-#23iT.~ 26fbBt8nP 汇款||寄钱to remit||to send money
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acT K)|#FRPM u 寄票供取款||支票支付to send a cheque for payment
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M@e&uz!Rx 6~Y-bn"%D5 寄款人a remitter
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|fXwH> 'sw _ri1RK, 收款人a remittee
l4oI5)w w$~|/UrLf Jsee8^_~ d($f8{~W 国外汇票foreign Bill
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5r H\tz"<*`` rs$sAa*f 3lc'(ts% 国内汇票inland Bill
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B;A^5~b %;UEyj `nA_WS 跟单汇票documentary bill
uJ<sa; =4z:Df !br0s(| =F2e*?a3 空头汇票accommodation bill
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^D "j5b$T0P> ,bRvj8"M 原始汇票original bill
7dl]f#uZU (`}O!;/E} OM!CP'u#{ 7<V(lX.{ 改写||换新票据renewed bill
yBKkx@o#z "|{O%X = :rR%L!a 7bioLE 即期汇票sight bill||bill on demand
f $MVgX 45l/)=@@B 5?),6o);
EB'(%dH …days after date||…days after date…日后付款
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WBE 2F(zHa WAlsh D'e'xU …months after date||…months after date…月后付款
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7umdSgi 见票后…日付款…days after sight||…days sight
'ypJGm U@v=q9'W Rt{qbM|b& CMa ~BOt # 见票后…月付款…months after sight||…months sight
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TCJH^gDt _|.q?;C]$ 同组票据set of bills
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wp`HI 4J*%$Vxv 单张汇票sola of exchange||sole of exchange
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~ 远期汇票usance bill||bill at usance
CN0&uyu#4 UX=JWb_uGm HgY"nrogt$ :%qJ AjR& 长期汇票long bill
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$)B )}\T~#Q]y s<x2*yVUA 短期汇票short bill
aloP@U/\Sn f,z_|e (</cu$w>H) iF2/:iP 逾期汇票overdue bill
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,!6#Z7 宽限日期days of grace
bWAhK@epI qJ!&H !u)veh3x gTZ1LJ 电汇telegraphic transfer (T.T)
w$UWfL( x]6OE]]8L y)?Sn K:/%7A_{ 邮汇postal order||postal note (Am.)||post office order||money order
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uXq !q!.OQ fLl~a[(5 本票promissory note (P/N)
"1_eZ ` >lxhXYp # (B <n `yJpDGh 押汇负责书||押汇保证书letter of hypothecation
^.y}2 D U#6%8~ VqLqj$P hkeOe 副保||抵押品||付属担保物collateral security
<)+9PV<w n%? bMDS <zH24[ g|8G!7O 担保书trust receipt||letter of indemnity
u-0-~TwD 4M'y9 ( %JmSCjt`G !},_,J~(| 承兑||认付acceptance
5Og. :4 oVyOiWo\Z Oe=7z'o x\!Q[ 单张承兑general acceptance
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ju`x 有条件承兑qualified acceptance
` WIv|S Nw'i;}0v7r &wr0HrE\ ,[&@? 附条件认付conditional acceptance
Q.Tn"rE| mnswGvY -Zd0[& '] k\X1`D}R 部分认付partial acceptance
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