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。
dUhY\v oQ 会计报表statement of account
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qcz 往来帐目account current
z*!%g[3I r8xv#r 1 bJX)$G rogT~G}q 现在往来帐||存款额current accout
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?loO3 m rp;b" q 销货帐account sales
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L& 0"pAN[=K@ ?k(7 LX0j 共同计算帐项joint account
uc){+'[ %yv<y+yP~ 3v1iy/ / 'ZDp5pCC; 未决帐项outstanding account
,)vDeU 1ng!G 7g FG.em d^{RQ 贷方帐项credit account||creditor account
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HgiP- ~Vr.J}]J iT2B'QI=< ,g2ij 借方帐项debit account||debtor account
2#c<\s|C tp6 3@L|Q ~f $|HP} hhCrUn" 应付帐||应付未付帐account payable
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l7PA| nU7>uU ^hZ0IM PoG-Rqe 应收帐||应收未收帐account receivable
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x` Y 0d<~* 新交易||新帐new account
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r&p :bwjJ}F )48QBz? 0jy2H2 未决帐||老帐old account
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fw `d5%.N (nf~x 现金帐cash account
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8Oz ;f#v0W`5 5z7U1: 流水帐running account
J&W)(Cf haK3?A,"_A %4et&zRC ILEz;D{] 暂记帐||未定帐suspense account
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%5M/s'O?i 过期帐||延滞帐overdue account||pastdue account
J:CXW%\ <q B+\3-q 9g'LkP X' H[7 ^W 杂项帐户sundry account
#`CA8!j!! e7Xeo +/ [ 9 {*94M + jc!5i . 详细帐单||明细表detail account
\2N!:%k r`W)0oxD BTGvN% =,spvy'"*C 呆帐bad account
/uPcXq:L~ R!\_rc1/ {o_X`rgrL Cl;oi}L 会计项目title of account
~zCEpU|@N e6@=wnoX u G&D7a/G\ ;RDh~EV 会计薄||帐薄account-book
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%C OK[T3/v, 营业报告书||损益计算表account of budiness||business report
K1mPr^3rC `q}I"iS Jj!vh{ XewVcRo 借贷细帐||交验帐account rendered
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1"zDin!A ciBP7>':: 明细帐account stated
[~-9i&Z @mOH"acGn? ~ELNyI11 _ky,;9G] 与…银行开立一户头to open an account with
6t>.[Y"v z:8eEq3w H$=e
-L`@ -G}[AkmS 与…银行建立交易to keep account with
7C,&*Ax,9 E27vR 7 Wvbf"hq z.7cy@N6 继续记帐to keep account
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iS1\* /1"(cQ%? 与…有交易to have an account with
S>h;K` wW7eT~w |SoCRjuCPM 5's87Z;6 作成会计帐||有往来帐项to make out an account with
!nqUBa {IxA)v-` _,p/l&< ^V ?<K.F 清算||清理债务to make up an account
F~T]u2qt pXrFljoYl[ X &uTSgN 4" Cb/y3 清洁帐目||与…停止交易to close ones account with
+MR.>" o|>'h$ +AR5W(& f%SZg!+t 结帐to close an account
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C<NLE- 清理未付款to ask an account||to demand an account
6g|*`x{ .X@FXx& 0t Fkd S)cLW~=z 结清差额to balance the account with
d;zai]] &+cEV6vb+ 9KDEM gCW 2;zb\d
清算to settle an account||to liquidate an account||to square an account
"3Uv]F T ?$:'XJ '10oK {m$ e5* ni/P 审查帐目||监查帐目to audit an account
O~T@rX9f Lhl]g^SN *AG#316 a6D &/8 检查帐目to examine an account
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$f? 转入A的帐户to charge the amount to As account
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0= [0(B>a3J ~ DBcIy? 以计帐方式付款to pay on account
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>[9J?H 代理某人||为某人on ones account||on account of one
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q<__N TV<'8L 为自己计算||独立帐目on ones own account
|bq$xp d@ i}-; ur3(HL '9S8}q 由某人收益并负风险on ones account and risk||for ones account and risk
6eT5ktf G!"YpYml SW*"\X; +@94;me 由某人负担for ones account||for account of one
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hM;lp1l |_] Q$q[[% 按某人指示||列入某人帐户by order and for account of one
E;Y;z qT%FmX { vKLAxc 4(|cG7>9- 列入5月份帐目for May account
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bsV/l e4!:c^? eCqHvMp 编入某中帐项下to pass to the account of||to place to the account of
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8 6kNrYom 寄出清算书to send in an account||to send in render an account
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D5:RE~g \MbB# [3(74 支票薄cheque book
)Qe~8u@? VKq=7^W oXb;w@: (BTVD,G 支票陈票人cheque drawer
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0J1vG~c 持票人cheque holder
E~]R2!9 }% `.h" *:Vq:IU[D ~io szX 不记名支票cheque to bearer||bearer cheque
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F' )TVFtI=,NN OR%'K2C6S F<qz[,]|-j 记名支票||认人支票cheque to order
`(YxI I1pWaQ0 -o!$tI& .}O[dR 到期支票antedated cheque
%kS(LlL+6 M%ICdIc' h| ,:e;>} _H j!2 ' 未到期支票postdated cheque
NWMFtT 9aze>nxh. .NYbi@bk(< NYrQ$N" 保付支票certified cheque
Fs9I7~L3 ,Wk?I%> FFu9&8Y -Z 4e.ay5 未获兑现支票,退票returned cheque
c(!6^qk]!` wE? 'Cl qU#1i:(F* 1JztFix 横线支票crossed cheque
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G LIi6 L&u$t}~) 普通横线general crossing
(NF~Ck$#q (oEC6F m 8aITd8 2QJ{a46} 特别横线special crossing
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UC "#{4d),r {bJ`~b9e 空白支票blank cheque
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ll`>FcQ 失效支票,过期支票stale cheque
f;W|\z' LUM@#3& m^ tFi7c L.S;J[a; 普通支票open cheque
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mV Q9Kve3u-i }]lr>"~y} 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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? qz0;p=$8Z HY&aV2|A1 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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ge&~R ]6TATPIr i{`FmrPO~ 支票换现金||兑现to cash a cheque
hc>HQrd }:us:% :h\Q;? H!5\v"]WB 清理票款to clear a cheque
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~]~#Uj YjxF}VI~< GO`Ru 8 保证兑现to certify a cheque
ca7=V/i_a{ Ye2 {f"F g#Sl %Y S|7!{} 填写支票数额to fill up a cheque
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1 a\b" Jk7|{W\OA 支票上划线to cross a cheque
= \'}g? IsZHelg r:f[mk"-"A LBM ^9W 开发支票to make out a cheque
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M3 ADDSCY=, D~hg$XzK >7I15U 签发支票,开立支票to draw a cheque||to issue a cheque
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:z?f xJ>fm%{5 gtk7)Uh @k,z:~[C= 透支支票to overdraw a cheque
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T" vk77B(u 背书支票to endorse a cheque
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Nl^;A><u M+U9R@ q8/MMKCbX 请付票款||清付票款to pay a cheque||to honour a cheque
(.D~0a JU pR(jglm7- '*5i)^ wQ^EYKD 支票退票to dishonour a cheque
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UQ/_ , w{e 拒付支票to refuse a cheque
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^hc!FD 拒付支票to stop payment of a cheque
,?>s>bHV llcb~ lAb*fafQy w,#>G07D 提示要求付款to present for payment
B"h#C!E NQBpX `uOT+B%R 1S{D6#bE 见票即付持票人payable to bearer
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6c 40 支付指定人payable to order
',9V|jvK $x
zAv{ 1oR7iD^ U#lCj0iUt, 已过期||无效out of date||stale
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3CG8w5 );#JL0I |2O]R s idLWe9gC 请给出票人R/D||refer to drawer
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Gr*r=s J1( 9QN[w 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
B^4&-z2| u(@$a4z .c8g:WB< 8EW_V$>R 文字与数字不一致words and figures differ
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r n&$j0k smlpD3?va gH12[Us'` 支票
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\hTm)-FP 时间已过account closed
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?9!6%]2D 更改处应加盖印章alterations require initials
`F-/QX[: J?V? R i6^twK)j v\c>b:AofD %'bM){
~-ia+A6GIV 时间已过effects not cleared
<CS(c|7 5 h-@|t ]] !VK ,|3MG",@@h 停止付款payment stopped
6/5YjO|a ^H~h\,;zQ zNs55e.rx 2<i!{;u$qL 支票毁损cheque mutilated
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^z,w 汇款||寄钱to remit||to send money
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~Q 寄票供取款||支票支付to send a cheque for payment
hpHr\g X$HIVxyq2 &q3"g*q / k
E6@ 寄款人a remitter
}u\])I3 1#C4;3i, ,kiv>{ \.0^n3y 收款人a remittee
vUN 22;Z\ bn#"?6Z2 SzAJ2:qhl T5R-B=YWu 国外汇票foreign Bill
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(K 国内汇票inland Bill
02f~En}>6 HguT"%iv QqDC4+p" n&L+wqJ 跟单汇票documentary bill
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OXj!N 空头汇票accommodation bill
];VA!++ {ME2ImD 9%k2'iV7 RM]\+BK 原始汇票original bill
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+_!x{) n3T>QgK &T+atL `N 改写||换新票据renewed bill
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ls_'')yp 即期汇票sight bill||bill on demand
{}>0e:51 DjCqh-&L c>,'Y)8 TC N8a/@z …days after date||…days after date…日后付款
?[VM6- & 9`T)@Uj2n XR8,Vt)= ]jtK I4 …months after date||…months after date…月后付款
|!1Y*|Q%s yd^{tQi y_'Ub{w ."TxX.&HE 见票后…日付款…days after sight||…days sight
ls?~+\Jb 0Be<X }v@dL3{f 1[mXd 见票后…月付款…months after sight||…months sight
XQrF4l P!$Zx)T % "kPvI3Y aKV$pC<[o 同组票据set of bills
^7>3a/ e2L0VXbb l3KVW5-!gS dl.N.P7}4 单张汇票sola of exchange||sole of exchange
IrR7"`.i *]. 7dec/ 4ae
`pAu jG6]A"pr 远期汇票usance bill||bill at usance
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IH; 长期汇票long bill
HpR]q05d ;5wn67' ?RX3MUN W$QcDp]#p} 短期汇票short bill
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W)()*8;/ +y,T4^{ OGBHos 逾期汇票overdue bill
D_?K"E=fw tN[L@t9#cr YSs)HV.8 t$+?6E 宽限日期days of grace
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kgV_<M| 电汇telegraphic transfer (T.T)
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s >@BnV{ d Bm.afsM; Q.bXM?V) 邮汇postal order||postal note (Am.)||post office order||money order
i}b${no iy6On,UL TvwZW!@jc uvgdY 本票promissory note (P/N)
iz5CAxm 9*$t!r{B@ FRcy`) -_ I_W& 押汇负责书||押汇保证书letter of hypothecation
.=U#eHBdAQ *RT>`,t/ gep
;{G} /TE_W@?^ 副保||抵押品||付属担保物collateral security
YW-usvl& m 2-Sx R= a|Blp 8][nmjk0 担保书trust receipt||letter of indemnity
?xK8# P<oehw'> ,"2s` YC >AC]#' 承兑||认付acceptance
YgKZ#?* M]<?k]_p c _\YBe]wJ r[1i*b$ 单张承兑general acceptance
QpZ:gM_ =5aDM\L$& $J4 *U PiY Y6i0 有条件承兑qualified acceptance
*?o{9v5}( 8'n/?.7cX 0YaA ` sfLMkE 附条件认付conditional acceptance
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r$5i Wu Y_}mYvJW "ZHW2l Mf 部分认付partial acceptance
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