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。
NGSts\D'} 会计报表statement of account
\/YRhQ nH?6o#]N *lvADW5e uAeo&|& 往来帐目account current
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(\1 9GH5 现在往来帐||存款额current accout
}+n|0xK '~&W'='b; wK-VA$;: +FqD.= 8 销货帐account sales
r[i^tIv6As ?'6@m86d {73V?#P4 xyL)'C 共同计算帐项joint account
GNMOHqg4 O|,9EOrP 'G l~P><e * )<+u~ 未决帐项outstanding account
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7C t<Yi!6 贷方帐项credit account||creditor account
GLtd<M" hz4?ku U_"!\lI_yg Gy/w #4xj 借方帐项debit account||debtor account
sh_;98^ ]##aAh-P4& _GG\SWm ce\d35x! 应付帐||应付未付帐account payable
qX-ptsQ U<w8jVE :,0(aB HXa[0VOx 应收帐||应收未收帐account receivable
dR]-R/1| Jx.fDVJ !.,wg'\P "5V;~}=S 新交易||新帐new account
W]oD(eZ eZPeyYX xUdGSr50 PK2;Ywk` 未决帐||老帐old account
X!Z)V)@J8 ^ f! M"@ SUUNC06V Y.Zd_,qy 现金帐cash account
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[Jt}^ y{hg4|\ 流水帐running account
k\ #; C>+n>bH]L cuQ!"iH ?.VKVTX^ 暂记帐||未定帐suspense account
(&e!u{I 9S|sTf %v8& $v@$C4 过期帐||延滞帐overdue account||pastdue account
" !EnQB= @-)?uYw:r #-'`Ybw V6][*.i!9 杂项帐户sundry account
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详细帐单||明细表detail account
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>" <!sLfz? 呆帐bad account
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,&T <YU?1y?V Hx gC*-A$/ 2o?j{K 会计项目title of account
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3<^Up1CaZ 会计薄||帐薄account-book
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r)t>4 oK\zyNK jKml:)k 营业报告书||损益计算表account of budiness||business report
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hq ss), 借贷细帐||交验帐account rendered
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Xk< C1D:Xi- 3lp'U&3`5 明细帐account stated
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f`hZb unFRfec{ ^N/d`IAjv 与…银行开立一户头to open an account with
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O{l4 f:51 `7=$I~` vS8&,wJ! 与…银行建立交易to keep account with
8 MO-QO B"_O! QR&e~rks "UTW(~D' 继续记帐to keep account
Ar!0GwE+ h <4`|Bg+ &+#5gii1i !.6n=r8d 与…有交易to have an account with
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+ 作成会计帐||有往来帐项to make out an account with
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)v{OC +aOdaNcI uY.Ns ?8 SZKYq8ZA)V 清算||清理债务to make up an account
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M1 }nlS&gew^ 清洁帐目||与…停止交易to close ones account with
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5_;-Qw 结帐to close an account
NT+.E[J6 %R>n5m to?! qxn 01'>[h#_n 清理未付款to ask an account||to demand an account
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1M+ *a Z1 4 I>;{BYPV 结清差额to balance the account with
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f&0s 清算to settle an account||to liquidate an account||to square an account
_f^6F<! ?y?9;; S"&Gutu3o +Vk L?J 审查帐目||监查帐目to audit an account
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C +0&^.N 检查帐目to examine an account
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KfK9>a /0/ouA>+ 转入A的帐户to charge the amount to As account
6.)ug7aF d^=)n-!T }&vD(hX gML8lu0) 以计帐方式付款to pay on account
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y 代理某人||为某人on ones account||on account of one
!.'D"Me> (X "J)xaQ C][$0 j,.M!q] 为自己计算||独立帐目on ones own account
WK6,K92 c]uieig0~ ZPH_s^ .Exvuo`F 由某人收益并负风险on ones account and risk||for ones account and risk
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n4 r.eK; :GIBB=D9 由某人负担for ones account||for account of one
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:Dt~Ib KVOV<uDCj ,1{qZ(l1 按某人指示||列入某人帐户by order and for account of one
Q` u# `$/a-K} f- XUto 1L!;lP2 列入5月份帐目for May account
)c4tGT< 56)!&MF 8H4NNj Oy :Dty([ 编入某中帐项下to pass to the account of||to place to the account of
AJ}FHym_ZQ 44u)F@) ,,uhEoH i9L]h69r 寄出清算书to send in an account||to send in render an account
=_`q;Tu= 1\fx57a\ K[icVT2v~ G*4I;'6 支票薄cheque book
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i))%or 支票陈票人cheque drawer
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sm`c9[E ,cNe-KJk ESB^"|9 持票人cheque holder
W On<;'}M& ?xqS#^Z a=}1`Q >T]9.`xhK 不记名支票cheque to bearer||bearer cheque
Zp7Pw :%h1Q>F OdFF)-K>~ ^W$R{` 记名支票||认人支票cheque to order
z0rYzn?MR rci,&>L" Rj";?.R*e 2"G9?)d9 到期支票antedated cheque
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?^Aj\z> O8 .iP+ 未到期支票postdated cheque
`/[5/% dE"_gwtX .6`r`|= )l`Ks 保付支票certified cheque
W!<7OA g $ Z|C,HF+m. =p4n@C xmnBG4,f 未获兑现支票,退票returned cheque
?7Cm+J Ypzmc$Xfu oH w!~c7 i975)_X( 横线支票crossed cheque
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*/I4" 普通横线general crossing
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EDj4( gfK_g)'2U ow \EL 特别横线special crossing
dI\_I] Z5v_- +K =J1V?x=l@ !M8_PC*a 空白支票blank cheque
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|pa 失效支票,过期支票stale cheque
B(M-;F Y#c439 & kFE9}0- kKlNhP( 普通支票open cheque
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7V5c`:" nnn\ )ItABl[{ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
R|*0_!O:[ 6qDt6uB 02Vfg42 bJn&Y 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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E]$4P[$ d_we?DZ| 支票换现金||兑现to cash a cheque
C:No ^nH> K W&muD iT&4;W=72~ w=fWW^>bP 清理票款to clear a cheque
Z&>Cdgt* w>*Jgc@A* ez32k[eV! |aenQA# 保证兑现to certify a cheque
e'uC:O.u oF$#7#0`;8 Z e>R@rK LT$t%V0?.e 填写支票数额to fill up a cheque
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uiC%T E+i(p+=4 sxr,]@ l F64g 支票上划线to cross a cheque
i ZPNss Ra5 3M!>] 0?ab'vYcp Eb~vNdPo 开发支票to make out a cheque
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1Gmga5 gpyio1V> aPlEM_escS 签发支票,开立支票to draw a cheque||to issue a cheque
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WKJ37od mlc8q s 透支支票to overdraw a cheque
(hOD ASov/<D_q y@v)kN)Y9\ 7*{l\^ism; 背书支票to endorse a cheque
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}a! c`x4."m 请付票款||清付票款to pay a cheque||to honour a cheque
'^m'r+B" Vaf, 7:F0?l* F&uiI;+zJ 支票退票to dishonour a cheque
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;UXV!8SM .! <yTh 拒付支票to refuse a cheque
9h+Hd&= j5R0e}/r +a*Ic8* z59;Qk 拒付支票to stop payment of a cheque
I}u\ov_Su ~q+AAWL i 1w]j &8f/ 6dq 提示要求付款to present for payment
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j 见票即付持票人payable to bearer
|APOTQV 075IW"p' ,&3+w~Ua p:b{>lM 支付指定人payable to order
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T k(tB+k!vH\ 已过期||无效out of date||stale
hd9~Zw]V 1H.;r(c =Bc{0p* L"vk ^>E6 请给出票人R/D||refer to drawer
'LG\]h>+) Zs}h>$E5_B vv)w@A:Vn) <t!0{FJ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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d 文字与数字不一致words and figures differ
~0024B[G #O~pf[[L *`qI<]! &FRf-6/ 支票
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g qORE/[ 时间已过account closed
c8]%,26. c99|+i50 + W1l9n* fA?Wf[`x 更改处应加盖印章alterations require initials
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[-#1;!k 时间已过effects not cleared
,0HID:& 1Zk1!> ? `ba<eT': ;7E"@b,tPN 停止付款payment stopped
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pkqx 支票毁损cheque mutilated
cuG;1,?b sX>|Y3S\U dUn]aS c uAp,! 汇款||寄钱to remit||to send money
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.|I& b)XGr? 寄票供取款||支票支付to send a cheque for payment
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+nN5D/ lr)MySsu#H Y8s-cc( 寄款人a remitter
j _E(h. biV|W@JM {Xpjm6a7 +&X>ul 收款人a remittee
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{ uY3$nlhP6 gi@&Mr)fS U!"RfRD.< 国外汇票foreign Bill
c&RiUU7 3\<(!yY8 @*T8> [daR)C 国内汇票inland Bill
[sPLu)q2 r 3T #Nv bw#\"uJ { iLr$89 跟单汇票documentary bill
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空头汇票accommodation bill
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p]UUpt 原始汇票original bill
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2)^T[zHe [z}$G:s 改写||换新票据renewed bill
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rPW9lG P/9|mYmsq ]=0D~3o3 即期汇票sight bill||bill on demand
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Uu vs.}Bou] W9SEYkg …days after date||…days after date…日后付款
ybm&g( -\ zpxyX| c*>SZ'T\ *UG=dl#F# …months after date||…months after date…月后付款
f7]C1!] [;INVUwG^ @)@hzXQ ^yF2xJ)9- 见票后…日付款…days after sight||…days sight
@2$iFZq~ TlBu3z'P MdNV3:[ \ BtWm ZaKi 见票后…月付款…months after sight||…months sight
^UpwVKdP p@xK`=Urb n)teX.ck) u"r1RG' 同组票据set of bills
2!bE| VrRBwvp-K G|]39/OO3{ G Q+g.{c 单张汇票sola of exchange||sole of exchange
&4l>_ _RzcMX #T)gKp G9\@&= 远期汇票usance bill||bill at usance
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Y`T:^ 长期汇票long bill
HV6'0_R0 _\xd]~ELj %g&i.2v QI2T G, 短期汇票short bill
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*; 逾期汇票overdue bill
[I` 6F6 R'r^v 5zBsu lRt DPsf] 宽限日期days of grace
_-I 0f##. pn~$u )TcW.d6 A,qWg0A]nt 电汇telegraphic transfer (T.T)
Z-+p+34ytq K:eP Il{JE Ot}
E =#<TE~n2( 邮汇postal order||postal note (Am.)||post office order||money order
^m:?6y_uw m<;&B vb.`rj6 .sDVBT'% 本票promissory note (P/N)
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? +Sl pJ#R :#P 押汇负责书||押汇保证书letter of hypothecation
,2%> e"% }A"%YDrNbG ^\<1Y'' @kLpK 副保||抵押品||付属担保物collateral security
GxGZxf*( ukSi9| 1-, >p 7e6% Mc6?]wDB] 担保书trust receipt||letter of indemnity
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ITMAC\ @`ttyI^1f %G$Kahx V> i- E~ZfJ 承兑||认付acceptance
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{ eID"&SSU s3G3_& 单张承兑general acceptance
Bk1Q.Un `1KZ14K <5~} !N X` zKWcDbj 有条件承兑qualified acceptance
0%^m iCIu]6 S0~F$mP' 7b,u|F 附条件认付conditional acceptance
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+s 部分认付partial acceptance
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