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。
|I|,6*)xg 会计报表statement of account
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r NL!xkcXO 往来帐目account current
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;CV' 现在往来帐||存款额current accout
2+R]q35- Wv,?xm kb~ 9/)~g ma"M? aM 销货帐account sales
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twa H20 共同计算帐项joint account
<UGM/+aO \rS-}DG ^nQJo"g\ gxC`Ml 未决帐项outstanding account
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H#W 贷方帐项credit account||creditor account
5D3&6DCH x@>~&eP >:J1Gc p-7?S^!l 借方帐项debit account||debtor account
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pq) 应付帐||应付未付帐account payable
PX?^v8wlqL R m2M QP@@h4J^ bPl'?3 应收帐||应收未收帐account receivable
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4 Vu<mOuh 新交易||新帐new account
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)wJ5t NpGz y`&b 未决帐||老帐old account
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;[; s>TC~d82 4!?4Tc!X 现金帐cash account
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? Q"oJhxS F5w=tK A=*6|1w; 流水帐running account
Ka"1gbJ| +]Z*_?j9{ *kJa$3*r ;*20b@ 暂记帐||未定帐suspense account
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F W:2]d 过期帐||延滞帐overdue account||pastdue account
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cn*6 X8XE_VtP 9a'}j#mJo 杂项帐户sundry account
_IvqZ/6Y( tZr_{F@ g{m~TVm' m`@~ZIa?>B 详细帐单||明细表detail account
3tmS/tQp o;pJjC] |j$$0N rFto1m 呆帐bad account
Mo4igP .5#+)] l 01+TVWKX q6P5:@ 会计项目title of account
2o0WS~}5 ?A 5;" 1EliR uJ S&'-wAEd 会计薄||帐薄account-book
2(Nf$?U@0 {ka={7 jZqCM{ Ja%isIdh 营业报告书||损益计算表account of budiness||business report
?"p.Gy) _P=L| U#C Lo +H&- {=P}c:iW 借贷细帐||交验帐account rendered
ESkhCDU kM(,8j R!:F}* mFBuKp+0)h 明细帐account stated
bX+"G}CRP *47%|bf` -L2%,.E>4 VQ4rEO=t 与…银行开立一户头to open an account with
<T$rvS ->@iw!5xu ^<Sy{KY !7Z?VEZ 与…银行建立交易to keep account with
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ZD"7om 继续记帐to keep account
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7Q:D F2$?[1^f V}q=!zz 与…有交易to have an account with
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{9 \Jr7Hy1; _RG2I)P 作成会计帐||有往来帐项to make out an account with
r59BBW)M WNiM&iU !l1jQq_mK 2?c%<_jPA 清算||清理债务to make up an account
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lD?]D& * l-F @}A3ie'w 清洁帐目||与…停止交易to close ones account with
iiV'-!3w X"v)9p S| l%JM^ ZrDr/Q~ 结帐to close an account
gPy}.g{tH$ Qy|6A@ =b#,OXQ s"0Hz"[^= 清理未付款to ask an account||to demand an account
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XsEt.e +(##B pC 结清差额to balance the account with
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e&F=w`F\ Cq<k(TKAX a*Ng+~5)6 清算to settle an account||to liquidate an account||to square an account
E>`gj~ 0J1&6b 1IZTo!xi !R1OSVFp 审查帐目||监查帐目to audit an account
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,H (^LR9 CW 检查帐目to examine an account
ci{WyIh )zvjsx*e=J NpF)|Ppb{ C 4hvk'= 转入A的帐户to charge the amount to As account
EL1*@ B3V+/o6 @z7$1pl} 3Cl&1K #5 以计帐方式付款to pay on account
`Bv, :i Ia*T*qJu ]Kp -2KW {@T<eb$d 代理某人||为某人on ones account||on account of one
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X ,PZ[CX;H@ 为自己计算||独立帐目on ones own account
c:_dW;MJ0 9l:vVp7Uk !_j6\r= >d5L4&r 由某人收益并负风险on ones account and risk||for ones account and risk
z]R)Bh >Ms_bfSK teg[l-R"7z e^Glgaf 由某人负担for ones account||for account of one
uZ(,7>0 5:X^Q.f; n_46;lD .0#{?R, 按某人指示||列入某人帐户by order and for account of one
UpCkB}OhR1 oD~q/04! rd4mAX6@ #F6!x3Z 列入5月份帐目for May account
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i` 编入某中帐项下to pass to the account of||to place to the account of
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T 寄出清算书to send in an account||to send in render an account
;$rh&ET ~X%W2N2 =1Tn~)^O (pkq{: Fs 支票薄cheque book
.+dego: $o>6Io|D m$bDWxm#e v!%VH?cA8 支票陈票人cheque drawer
7xjihl3 lxXIu8 T{mIkp< @RFJe $% 持票人cheque holder
,3FG' q2 ~mYCXf oc{ +]jJ: V 8Xk,Nbcqt 不记名支票cheque to bearer||bearer cheque
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PJ I vD M2q8f 3[}w#n1 记名支票||认人支票cheque to order
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e[*%tx H Xrd-/('2 ^DOQ+ 到期支票antedated cheque
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7x [Cf{2WB:7 未到期支票postdated cheque
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1nBd P~ 7p~ke 保付支票certified cheque
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{hdEb vFgX]&bE 未获兑现支票,退票returned cheque
_V_GdQ OysO55 i bx=9XZ9g v.Zr,Z=eV 横线支票crossed cheque
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Hzv-s +a}>cAj* Sx}61 ? 普通横线general crossing
R\,qL-Br t6a$ZN; E.+BqWZ! h$rk]UM/Q 特别横线special crossing
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sRDxa5<MD 空白支票blank cheque
#>\%7b59> B{\qYL/~ @86?!0bt { K* 失效支票,过期支票stale cheque
d+158qQOh] {2MS,Ua{ _omz74 BhC>G2 ^7 普通支票open cheque
~sbn"OS+ Y[Kpd[)[v *ci%c^}V wA?q/cw C 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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_)=eE 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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C}8 3t~Q WDq~mi 支票换现金||兑现to cash a cheque
SWPb=[WEz h1jEulcMtq pA?2UZ %Tm8sQ)1 清理票款to clear a cheque
}Z3+z@L CwQRHi Lc5I?}:;L FvT;8ik:3 保证兑现to certify a cheque
o0\d`0-el d<+@cf_9 fe$O Pl~ gO,2:, 填写支票数额to fill up a cheque
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R-<v&O 支票上划线to cross a cheque
bo04y)Iz jpRC6b? 3~6,fTMz{ *>8Y/3Y\B 开发支票to make out a cheque
a0=>@? Xw_6SR9C 5BsfbLKC WpPI6bd 签发支票,开立支票to draw a cheque||to issue a cheque
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~d\+aV 透支支票to overdraw a cheque
Zq\Vq:MX &L`yX/N2 _l||69|. Fb&WwGY,P 背书支票to endorse a cheque
BOf)27) c?XqSK`',Z qS}pv "pW@[2Dkx/ 请付票款||清付票款to pay a cheque||to honour a cheque
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G2 C:$pAE( CyEEE2cV \bzT=^Z;2 支票退票to dishonour a cheque
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fw+ VR.#2H V^ 5Z9! "R9^X3; 拒付支票to refuse a cheque
F,>-+~L= 'Bb@K[=s pSh$#]mZ` l5fF.A7TT 拒付支票to stop payment of a cheque
9d1 Gu" z }f;_NX %5|DdpES #7yy7Y5 提示要求付款to present for payment
hD!9[Gb w\2yippI &7m)K>E27 ?QfomTT 见票即付持票人payable to bearer
Fl;!'1 Y~+`F5xX< ?2$0aq 9&p;2/H 支付指定人payable to order
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OLh# 9HJA:k*k| ?)V}_%fVv }$T!qMst{ 已过期||无效out of date||stale
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+P7j9) 请给出票人R/D||refer to drawer
b"QeCw#v`> .?CumaU 5*31nMP\ _z(ydL* 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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kadu 8`S6BkfC| 文字与数字不一致words and figures differ
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HO_GDo 6*r3T:u3 X=d;WT4,, {P>%l\? 支票
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a{%]X('; 时间已过account closed
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T24?1 Z/>0P* F 更改处应加盖印章alterations require initials
j*05!j<' ^&-H"jF z`Cq,Sz/ ,)JSXo KB^i=+xr
|L"!^Y#=D 时间已过effects not cleared
en6oFPG Jxy94y* CWk65tcF 3x{2Dh i 停止付款payment stopped
rt7]~W- ,J0BG0jB^u >HH49cCo sXaIQhZ 支票毁损cheque mutilated
u/2!v( \dIQhF%%2 1~#2AdG >IzUn: 0F 汇款||寄钱to remit||to send money
0 w#[?. T)NnWEB @^';[P! fQB>0RR2 寄票供取款||支票支付to send a cheque for payment
$SmmrM +Eh^j3W 7~V,=WEe eHjn<@ 寄款人a remitter
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%4Thb\ T 79 svlq= utvZ<zz` 收款人a remittee
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82dw -^sbf. G}&{]w@ e:~r_,K 国外汇票foreign Bill
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Vh@ V~uH)IMkh7 国内汇票inland Bill
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8t/c Q/,bEDc& ~Zc=FP:1 跟单汇票documentary bill
8SGFzb! h s2{d<0x?v AIvIQ$6} /@<Pn&Rq 空头汇票accommodation bill
+hIStA x}W,B,q y@kRJ 8d SJtQK-%wK> 原始汇票original bill
lKMOsr@l ]S6`",+)<f mOb*VH $EB&]t+ 改写||换新票据renewed bill
RN1q/H| 0z2A!a p q}PeXXH GIt~"X 即期汇票sight bill||bill on demand
"i\rhX ERO'{nT& )5}=^aqd S`Jo^!VJ4 …days after date||…days after date…日后付款
Vs-])Q?7J 2Qqk?;^1 !TH3oLd" QQso<.d& …months after date||…months after date…月后付款
P,x'1`k~ (6R^/*-o G k9Y{ ^T[8j/9o^ 见票后…日付款…days after sight||…days sight
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%?J 9 wun$!>& NW'rqgG JC~L!)f 见票后…月付款…months after sight||…months sight
FC:Z9 {2! I+,~pmn: 0UEEvD5 -kh O4, 同组票据set of bills
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Yf 4!pMZ<$3 单张汇票sola of exchange||sole of exchange
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r g-0?8q5T6 远期汇票usance bill||bill at usance
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$9M9 长期汇票long bill
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MD -a`` ,m| :U ~c&ygL3 短期汇票short bill
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By 逾期汇票overdue bill
/gkHV3}fu ]Ek6EuaK !_Z\K$Ns F)ak5 宽限日期days of grace
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e>O 电汇telegraphic transfer (T.T)
B?BB u@j]U|FpY X]^FHYjhS j_::#?o!/ 邮汇postal order||postal note (Am.)||post office order||money order
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U ^}JGWGib=+ +Bg$]~T v6Vie o= 本票promissory note (P/N)
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t~`bfU h<)YZ[;x KIyhvY~ 押汇负责书||押汇保证书letter of hypothecation
K(&I8vAp 2YT1]x 3 Af~>}-`a =L,s6J8_' 副保||抵押品||付属担保物collateral security
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K6K\8 }HO3D.HE^ V}?*kx~T2C 0rM'VgB 担保书trust receipt||letter of indemnity
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=1[ }e/#dMEi 承兑||认付acceptance
%N jRD| s"hSn_m I4[sf 'o D31\@I 单张承兑general acceptance
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y "E V*xo3hU >K|<hzZ <c`+ fPW 有条件承兑qualified acceptance
3X&'hz@ "H{Etb/ ,\YlDcl':0 R,+Pcn$ws 附条件认付conditional acceptance
T;7=05k<_ DC9\Sp? |6]2X W mEL<d,XhI 部分认付partial acceptance
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