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。
|WOc0M[U 会计报表statement of account
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H4sc7- "I9 r>= :l?mNm5 往来帐目account current
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L1y71+iqU 现在往来帐||存款额current accout
"{Y6.)x V\l@_%D[(v d9%P[(yM^ Hk(=_[S 销货帐account sales
AD@ {7 ,*?[Rg0]+ v53|)]V TNK1E 共同计算帐项joint account
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Ed2A\S6tl 未决帐项outstanding account
@X560_x[q xH}bX- m k]`-Y E qV/>d', 贷方帐项credit account||creditor account
1i'y0]f GQQp(%T vbZ!NO!H uU^iY$w 借方帐项debit account||debtor account
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7T t!hf )}t't" zgH*B*)bj 应付帐||应付未付帐account payable
s{j A!T} gU NWM^n ,|.}6\zl*{ IOY7w"|LW 应收帐||应收未收帐account receivable
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\f]?B( 8F@Sy,D %H,s~IU 4- Jwy 新交易||新帐new account
B;W%P.<. D!.1R!(Z a(D=ZKbVU xgpf2y!{ 未决帐||老帐old account
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Hrph>v bS954d/ 现金帐cash account
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X)+6>\ 流水帐running account
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+l] 暂记帐||未定帐suspense account
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OWDy xIC@$GP 过期帐||延滞帐overdue account||pastdue account
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~ NY.* S6 H:~u(N 杂项帐户sundry account
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i 详细帐单||明细表detail account
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8 呆帐bad account
}(|gC, *kg->J PPIO<K 3` <r$h =hM 会计项目title of account
%A=/(%T> UeLO `Ug0; ^87 9sI ZH9Fs'c= 会计薄||帐薄account-book
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8s 'wG1un;t }$'_%, 营业报告书||损益计算表account of budiness||business report
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ruj`$ /#H P;>!n emK*g<] Br7q. 借贷细帐||交验帐account rendered
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^py fx[&"$X X.k8w\~ s(3HZ>qx; 明细帐account stated
D5snaGss9a vk48&8 P=jsOuW Opc szq5n 与…银行开立一户头to open an account with
,}gJY^X+ \&;y:4&l8 j9hfW' k'#3fz\ 与…银行建立交易to keep account with
to</ n9}BT^4 v i#t-p\Tcz ]Z8u0YtM) 继续记帐to keep account
PENB5+1OK `cXLa=B)9 ~io. TS|r m{ !$_z8: 与…有交易to have an account with
vf{$2rC &l1t5 ! T:X* ;Jg$C~3tf 作成会计帐||有往来帐项to make out an account with
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*~Sd A+* lV*@0 0't)-Pj+, 清算||清理债务to make up an account
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"a 清洁帐目||与…停止交易to close ones account with
s)r!3HS ISs&1`Y !6=;dX Y$v #>w_M 结帐to close an account
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清理未付款to ask an account||to demand an account
1Ys=KA-!_x E2>{se Z _.; PLq~0 Za|iU`e\ 结清差额to balance the account with
fGlvum E0+L?(; *eIX"&ba AYfOETz 清算to settle an account||to liquidate an account||to square an account
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G>F hHJvLs>^ 审查帐目||监查帐目to audit an account
+d\o|}c q&-mbWBj [S,$E6&j$" ";rXCH. 检查帐目to examine an account
@e3+Gs 2{b/*w ?YL JXq x;u#ec4 转入A的帐户to charge the amount to As account
Dnw^H. ?g+3 URpK >2{Y5__+e { im?tZ, 以计帐方式付款to pay on account
@rbd`7$% yl~;! PzSLE>Q D=z~]a31! 代理某人||为某人on ones account||on account of one
wz`% (\ u.X]K:Yow kiM:( =5 !VWA4 e!+ 为自己计算||独立帐目on ones own account
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zni9 由某人收益并负风险on ones account and risk||for ones account and risk
QNx]8r S2'a i D2&d",%&f 1(BLdP3& 由某人负担for ones account||for account of one
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c<|y/n 按某人指示||列入某人帐户by order and for account of one
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g}<jn'@{ m*_X PY "ZGP,=?y2 列入5月份帐目for May account
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#lb 编入某中帐项下to pass to the account of||to place to the account of
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VEJ 9{;L7`< 寄出清算书to send in an account||to send in render an account
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',f 3F|p8zPS 支票薄cheque book
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支票陈票人cheque drawer
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5> $4g{4-) DK?aFSf\ EF
:g0$ 持票人cheque holder
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'A 不记名支票cheque to bearer||bearer cheque
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2C,8N =Iop t~ {O)tt =OO4C 记名支票||认人支票cheque to order
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h_b 到期支票antedated cheque
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v1JN H};1>G4 Z4/D38_ 未到期支票postdated cheque
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q~[LY o~XK*f=( GxzO|vFQ 保付支票certified cheque
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x$-kw{N Cl&mz1Y;]1 EF<TU.)Zf 未获兑现支票,退票returned cheque
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*f9 4\-11!'08 横线支票crossed cheque
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)$TN%hV! 普通横线general crossing
B$rhsK% [Ep'm D@&xj_#\} 4o}{3! m 特别横线special crossing
;&=jSgr8 ~!Sd|e:4 CqEbQ>? EmT_T3v 空白支票blank cheque
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Ee}|!n> 失效支票,过期支票stale cheque
_3%$E.Q P+f}r^4} "mBM<rEn* Ac U@H0 普通支票open cheque
ZS+m}.,whQ T9$~tv,5F DRm`y>. K*5gb^Ul 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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{g nl6+j PpFQoY7M 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
/(8"]f/ X(/fE?%; 6V$ )ym*F nmiJ2edx 支票换现金||兑现to cash a cheque
\Ebh6SRp\ =aB+|E ?{ '_4n3O % WDTnEm 清理票款to clear a cheque
?n{m2.H k-jFT3b$ Y$v d@Q ;O)*!yA(GG 保证兑现to certify a cheque
ng+sK >8{w0hh; U<&=pv _5S0A0 填写支票数额to fill up a cheque
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; TY%c`Q5 s/@uGC0> 支票上划线to cross a cheque
F1BvDplQ>G SM)"vr_ qery|0W k(RKAFjY 开发支票to make out a cheque
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873 bg|^hs v\bWQs1 签发支票,开立支票to draw a cheque||to issue a cheque
Xbmsq,*] \2+ngq) (L4llZ;q YSxr(\~j 透支支票to overdraw a cheque
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*\[;.mk H2|'JA#v >x%HqP#_V 背书支票to endorse a cheque
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)0E_Y@ T\Xf0|y 请付票款||清付票款to pay a cheque||to honour a cheque
FWeUZI+ #Ev}Gf+5Q G0h&0e{w *PlKl_nP6 支票退票to dishonour a cheque
f{2UL ?y <v9IK$J 8aHE=x/TL ,5<AV K-#Q 拒付支票to refuse a cheque
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K' M*n94L=Sg& 拒付支票to stop payment of a cheque
.n_Z0&i/w Efe(tH2q lFf>z}eLy ;yqHt!N 提示要求付款to present for payment
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WZb\"{ whe%o 见票即付持票人payable to bearer
4E=QO!pVv kK4+K74B !W,LG$=/ @Oz3A<M 支付指定人payable to order
%VB4/~ " \kV|S=~@ ,)U%6=o#} vK/`or3U 已过期||无效out of date||stale
D]fgBW- @$kzes\ ,Gbc4x #]^C(qmb: 请给出票人R/D||refer to drawer
l#]#_ Qt\:A!'jw cV1E<CM
,_V/W' 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
f'"PQr^9 yz,_\{} s^6,"C uj\&-9gEi 文字与数字不一致words and figures differ
IAUc.VH 0iC5, e]>=;Zn A>Qu`%g* 支票
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)mAD <y+ 时间已过account closed
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Z$c&Y>@) x]hG2on! jR:\D_: 更改处应加盖印章alterations require initials
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DfGq m-c 时间已过effects not cleared
I4ZbMnO jC:D> BINHCZ OU/3U(%n]e 停止付款payment stopped
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1vL iu{;|E *'-C/ 支票毁损cheque mutilated
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s|*+[ >(YH@Z&; 0S+$l }h/7M 汇款||寄钱to remit||to send money
sm[zE/2b txMC^-J2l 9' H\- vKPLh 寄票供取款||支票支付to send a cheque for payment
#/9Y}2G|] <jFov`^ ; %AgKgV
Zs0;92WL 寄款人a remitter
#ax% n )B-[Q#*A- 2RqV\Jik Ln+ .$ C 收款人a remittee
I_?R(V[9 tNqSCjQ~_c /IX555/dR1 pFu!$.Fr 国外汇票foreign Bill
FW3E UC)P n^55G>"0| c":2<:D& x}`)
'a[ 国内汇票inland Bill
N48X[Q* &>Y.$eW_ _~>WAm< &01KHJY)/G 跟单汇票documentary bill
8WQc8 /-^{$$eu
f/.f08 M0vX9;J 空头汇票accommodation bill
u]9 #d^%V !xg10N}I +uNMyVH z~2;u5S& 原始汇票original bill
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MF QR-pji
y 改写||换新票据renewed bill
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s 即期汇票sight bill||bill on demand
FKf2Q&2I R:^jQ'1 D~Q-:G$x EuVA"~PA …days after date||…days after date…日后付款
mZ?QtyljT bVZAf , a2=OV va#].4_ …months after date||…months after date…月后付款
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&8" ) 0}:Wh&g 见票后…日付款…days after sight||…days sight
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,HNk<W iK5[P S,Qa\\~z 见票后…月付款…months after sight||…months sight
OSJj^Y)W| -Vmp6XY3q .F _u/"** (II#9n) 同组票据set of bills
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B7dtM 单张汇票sola of exchange||sole of exchange
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eAM7 $p}q,f. \ZSq ZDq LS-_GslE7\ 远期汇票usance bill||bill at usance
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6 m.5@qmQ T#H-GOY: SapVS*yx@ 长期汇票long bill
Wrm3U/>e >@-BZJg/k (K ]wk9a [KW)z#`
* 短期汇票short bill
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,w{J 逾期汇票overdue bill
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l z>I ?|Wxqo 6jov8GIAt O/&Qzt 宽限日期days of grace
}h sR} `0W+(9} @cG+D TyR@3H 电汇telegraphic transfer (T.T)
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<=Di): ,n UovWN07 邮汇postal order||postal note (Am.)||post office order||money order
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T.WN9=N BG1hk! 本票promissory note (P/N)
4Le{|B 9S5C{~P4 )L"J?wTe BGstf4v>A< 押汇负责书||押汇保证书letter of hypothecation
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YTfi g{a lvR>%I0`* 副保||抵押品||付属担保物collateral security
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2/:h 担保书trust receipt||letter of indemnity
3Z}KRsp3 \rH0=~F-P 'SWK{t \4 :{-/b 承兑||认付acceptance
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$A98h-*x Bv7os3xb 单张承兑general acceptance
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H00iy$R 有条件承兑qualified acceptance
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2c0?Y %)o;2&aD i\ )$ 附条件认付conditional acceptance
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I U@LIw6B!KL 部分认付partial acceptance
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