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。
pq&c]8H 会计报表statement of account
O46/[{p+8 P%lLKSA j{Fo 6## >PJ-Z~O'
往来帐目account current
K/,lw~> N_DgnZ7* ;hZ@C!S: l&A` 现在往来帐||存款额current accout
v:0i5h&M ?hu 9c WE7l[<b >lW*%{|b$^ 销货帐account sales
ZF/KV\Ag) 4>E2G: By_Ui6:D G9[-|[j^N 共同计算帐项joint account
{L eEnh- MnI $% p{J_d,JH wg1pt1 ` 未决帐项outstanding account
>?'FH +2K Z%R%D*f@y S_CtEM ;hvXFU 贷方帐项credit account||creditor account
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Vq% IXN4?=)I Uk2q,2 借方帐项debit account||debtor account
%ze1ZWO{ &B4U) B# fzMaC ,H?p9L; qp 应付帐||应付未付帐account payable
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+^E> 应收帐||应收未收帐account receivable
J4g;~#_19 dmy-}.pqN TH!8G,(w /<$"c"UQ 新交易||新帐new account
>nDnb4 'C uLM_KZ sriz
b U;GoC$b}| 未决帐||老帐old account
wjJ1Psnx (O2HB-<rY \xxVDr. Y(zN 现金帐cash account
c1J)yv1y ([-=NT}Aq Vcq?>mH&T m[j3s=Gr 流水帐running account
|q2lTbJ cvA\C_ Ekme62Q>u ef;L|b%pp 暂记帐||未定帐suspense account
L"I] mQvd @t8kN6. \cP'#jZz 5ba[6\Af 过期帐||延滞帐overdue account||pastdue account
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[ NCFV &;U7/?Q A'1AU:d 杂项帐户sundry account
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]l7Z35 "D(8]EG= |S:!+[ ;-GzGDc~0 详细帐单||明细表detail account
5I1J)K; JvL'gJ$70 f<:U"E. _-J @$d% 呆帐bad account
}~r6>7I s;7qNwYO dm=F:\C y32++b! 会计项目title of account
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iL5J; 会计薄||帐薄account-book
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?27q 营业报告书||损益计算表account of budiness||business report
J%:/<uCmZ vj&5` a@y5JxFAy 9m!! b{ 借贷细帐||交验帐account rendered
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"LF 明细帐account stated
&^n>ZY, (F[/~~ )_^WpyzF1 &s^>S?L- 与…银行开立一户头to open an account with
j8Q5d` )6:]o&bZ L\m !8o4 ,r 2VP\hLh 与…银行建立交易to keep account with
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+lgF/y6 iSr`fQw# [s{r$!Gl 继续记帐to keep account
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,370 A!W"*WT I\rZk9F Bf:tal6 -M 与…有交易to have an account with
xR|eye R .pIR/2U\F #W@% K9 HIX=MprL< 作成会计帐||有往来帐项to make out an account with
{LT4u]# i=1 }lkq dmaqXsU8q ?S@R~y0K 清算||清理债务to make up an account
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kj"y 6<s(e_5f 清洁帐目||与…停止交易to close ones account with
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&7($kj }*.:Hv" 结帐to close an account
A3"1D I[=Wmxa?r 4Hml.|$ chO'Q+pw 清理未付款to ask an account||to demand an account
:_^0'ULP a*6wSAA ) ]PlY}VOY 8K.s@< 结清差额to balance the account with
P(pd0,%i;a U+.PuC[3 }$|%/Y XhE$&Ff 清算to settle an account||to liquidate an account||to square an account
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y3 审查帐目||监查帐目to audit an account
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<aU/! 检查帐目to examine an account
ZI58XS+ 0{0;1.ZP 1UW s_|X! px w{ 转入A的帐户to charge the amount to As account
wTTTrk C~ZE95g 7.Ml9{M/i *CeQY M 以计帐方式付款to pay on account
"JzfL(yt BgJkrv7~ E\R raPkQT 4ef*9|^x# 代理某人||为某人on ones account||on account of one
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O<z yy1>r }L FNz84qVIx' *>e~_{F 为自己计算||独立帐目on ones own account
>"cr-LB 09R,'QJ| rD0k%-{{ @Pxw hlxa 由某人收益并负风险on ones account and risk||for ones account and risk
gI)w^7Gi $Hp.{jw ,'FD}yw4v 5U0ytDZ2/( 由某人负担for ones account||for account of one
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5B 按某人指示||列入某人帐户by order and for account of one
,3:QB_ KU+( YF$1 <9@&oN+T Z,0O/RFJ.q 列入5月份帐目for May account
R]CZw;zS_ sL)Rg(rkx ^pJ0nY#c GS}0;x 编入某中帐项下to pass to the account of||to place to the account of
U+4HG wX-RQ[2X )*!1bgXQ -&trk 寄出清算书to send in an account||to send in render an account
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_ _%Br XDHLEG-u( 9n_ eCb)H 支票薄cheque book
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^[en3aQ 支票陈票人cheque drawer
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- dl}_ ?#4+r_dP 持票人cheque holder
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<$ /[0F6 不记名支票cheque to bearer||bearer cheque
DX|uHbGg LxB&7 DK)u)?! otU@X 3<_ 记名支票||认人支票cheque to order
m6-76ma,hi 77``8, Dft4isyt^ s}jlS 到期支票antedated cheque
60'6/3 Pow|:Lau! 1c'79YU B-$+UE>% 未到期支票postdated cheque
_ ~|Q4AJ ?k"0w)8 ~fBex_.o* U>oW~Z 保付支票certified cheque
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t7&Dwmck9 L+73aN 未获兑现支票,退票returned cheque
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V, 'v\j.j/i 横线支票crossed cheque
Oohq9f#! au}s=ua~i Ym'7vW#~ J8J!#j. 普通横线general crossing
> <X $# YN/u9[=` o'96ON0 Y5n>r@)m 特别横线special crossing
%w$mSG V#NtBreN |<1M&\oaQ' @O'I)(To 空白支票blank cheque
hl**zF iyc$)"w y=#j`MH{> .wD>Gs{sH[ 失效支票,过期支票stale cheque
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tNrHD GoazH?% 普通支票open cheque
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FJ}gUs{m 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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i+I0k~wY 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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-2"I )O&z5n7t4s o<nS_x 支票换现金||兑现to cash a cheque
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清理票款to clear a cheque
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JL``iA vbaC+AiX =-5[Hn% 保证兑现to certify a cheque
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8 50*@.!^* UhdqY] 填写支票数额to fill up a cheque
3Soy3Xp p_r4^p\ 8+ hhdy*b T6X}Ws " 支票上划线to cross a cheque
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GPD8. 开发支票to make out a cheque
e,"FnW w,/6B&| J)Ol"LXV H nd+l)ng 签发支票,开立支票to draw a cheque||to issue a cheque
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k$ 1fR P1 ,\x$q' (gU2"{:]J 透支支票to overdraw a cheque
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kIX)oD}c AOAO8%|I 背书支票to endorse a cheque
(kY@7)d'e YD9!=a$ K[]K53Nk QXY}STs 请付票款||清付票款to pay a cheque||to honour a cheque
x 'mF&^ a%*_2# 7"a4/e;^ *6P'q4) 支票退票to dishonour a cheque
mrqaM2,(I B!uxs ^cn@?k((A "k, K ~@} 拒付支票to refuse a cheque
#N9d$[R* `S$sQ& N|<bVq% wASX\D } 拒付支票to stop payment of a cheque
d"GDZ[6 g}Mi9Kp @,e8t BL tah}^ 提示要求付款to present for payment
_Jy,yMQ^[_ ayeCi8 Cm410 =b z7k$0& 见票即付持票人payable to bearer
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* [xf$VkjuF 支付指定人payable to order
#g{Mne 7_%2xewV| [4\aYB 9N I&\4C.\> 已过期||无效out of date||stale
JhH`uA& Z/h|\SyJ y!hi"! L#!$hq9{_ 请给出票人R/D||refer to drawer
Gk 6fO ?Q?598MC PkO!'X $P;UoqG<& 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
}<&d]N K"^cq~ A_i zSzC1 bQj`g2eyM 文字与数字不一致words and figures differ
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DuQ FJF3B)Va| gi1j/j7 支票
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LC 时间已过account closed
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:$2Yg[Zc3 dE GX3 - 更改处应加盖印章alterations require initials
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1w17L]4 时间已过effects not cleared
{(!)P >3!DOv 4&]%e6,jH bM5CDzH(#X 停止付款payment stopped
#4N >d~ =Sa~\k+ VfRs[3Q *_#&"(P 支票毁损cheque mutilated
Rf?%Tv0\ F3 Y<ZbxT >Zo-wYG E[ 0Sst x 汇款||寄钱to remit||to send money
p7$3`t6u %z2oDAjX PU"S;4m NA\ x< 寄票供取款||支票支付to send a cheque for payment
Vf$1Sj w i(P>Y2s v4D!7t&v" U&X. 寄款人a remitter
0R*}QXph :v#8O~ G>JxIrN0 W#VfX!~ 收款人a remittee
A(NEWO tI'e ctn sSV^5 O'fc/cvh=' 国外汇票foreign Bill
9>IsqYc Kn.iyR RW)k_#%= jOtzx"/)rE 国内汇票inland Bill
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j3g 跟单汇票documentary bill
=uS8>.Qj gsi<S6DQ8 Fos1WH?\ %![4d;Z%x 空头汇票accommodation bill
Gy$o7|PA"{ 0$!.c~ aC4m{F[ q4 $sc_0i 原始汇票original bill
Wz5d|b u$\Tg3du2 L^&do98 noFh p 改写||换新票据renewed bill
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d^r">!, 即期汇票sight bill||bill on demand
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aF …days after date||…days after date…日后付款
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*SWv*sD Y*"<@?n8?x 2 e) …months after date||…months after date…月后付款
N%:D8\ qx XPrY`,kN EccFx7h N
c9<X 见票后…日付款…days after sight||…days sight
5QNBB|X@ j^:b-:F s8C:QC ^BQ>vI'.4 见票后…月付款…months after sight||…months sight
4D0(Fl x[zKtX P"U>tsHK: qEPf-O:lm 同组票据set of bills
oVAOGHE zjzqKdy}F f45x%tha % i_'|:Uy*F 单张汇票sola of exchange||sole of exchange
3~#Z E;># Z8N@e<!*~8 }x>}:"P;W @?(nwj~ s` 远期汇票usance bill||bill at usance
hn*}5!^ AN50P!FZW mOABZ#+F
k Sz^TGF 长期汇票long bill
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LG],6 EG8%~k+R Tey,N^=ek }//8$Z<( 短期汇票short bill
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7? 2y&_Z^kI? r! cNc 逾期汇票overdue bill
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rcD.P?" s:qxAUi\/ 宽限日期days of grace
Q%_!xQP` h Kp,4D>2_ HPv&vdr3 k:&?$ 电汇telegraphic transfer (T.T)
!8H!Fj`|j "H/2r]?GT 7=9A_4G! eHfG;NsV/ 邮汇postal order||postal note (Am.)||post office order||money order
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%(4G83gw 本票promissory note (P/N)
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"2<T^H] ru(?a~lF8~ ?(|TP^ 押汇负责书||押汇保证书letter of hypothecation
k}+MvGq ,Yiq$Z{qQ #]N&6ngJ Z`0r]V`Ys 副保||抵押品||付属担保物collateral security
.j+2x[`l =X%R*~!#Of =B,_d0Id P %U9S 担保书trust receipt||letter of indemnity
Y'+F0IZ+ "OlI-^y oK(W)[u .wt>.mUH 承兑||认付acceptance
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EwW*4Xo KqG$zC^N 单张承兑general acceptance
hCOy\[2$ .aAw7LW R+@sHsZ@ i85+p2i7 有条件承兑qualified acceptance
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wD- 2=Vkjh- z!t3xFN&/ 附条件认付conditional acceptance
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X W#?l gw}7%U`T9 部分认付partial acceptance
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