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。
MK< 会计报表statement of account
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c0 往来帐目account current
0kkRK*fp}x w{RNv%hJ$= X>3iYDe lp?i_p/z 现在往来帐||存款额current accout
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is ?.]o_L_K <Sz>ZIISd E {I)LdAqK 销货帐account sales
~GAlNIv] F">Nrj-bs tq2-.]Y@U M-{b 共同计算帐项joint account
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iK$Vd+Lgc 未决帐项outstanding account
zv8aV2?D 45]Ym{] #|)JD@;Q AsTMY02| 贷方帐项credit account||creditor account
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j Yip 借方帐项debit account||debtor account
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oqQ 7j9D;_(.^$ 0"wbcAh) 应付帐||应付未付帐account payable
W}#QKZ)MB /\IAr,w[ DDqC}l_ eO|^Lu]+ 应收帐||应收未收帐account receivable
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gb!@OZ c l%-67( 新交易||新帐new account
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dC .{'Uvn 未决帐||老帐old account
N"q+UCRC o$[a4I r'mnkg2, Pj1K 现金帐cash account
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owMlf@2 ~pX(w!^ ?3B t;<^ 流水帐running account
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Y5YTg] %x cM_|AyR ($[r>)TG !Vp,YN+yN 暂记帐||未定帐suspense account
S*2L4Uj`| fl5UY$a2- {kRDegby dy8In% 过期帐||延滞帐overdue account||pastdue account
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U0 zd6Qw-D7x 杂项帐户sundry account
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详细帐单||明细表detail account
WIH4Aw {"gyXDE1 (DELxE c4qp3B_w 呆帐bad account
&4[#_(pk ]P}K3tN%] x|,aV=$o tLoD"/z 会计项目title of account
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< <L!~f`nH2 会计薄||帐薄account-book
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"l[ c9ov;Bw6S 营业报告书||损益计算表account of budiness||business report
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' 借贷细帐||交验帐account rendered
HhY2`P8 X,JWLS J _A~~L6C #BT6bH08X 明细帐account stated
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ec :)+@qxTy wE8a4. 2XecP'+m 与…银行开立一户头to open an account with
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HE:D2b 13>3R+o 与…银行建立交易to keep account with
[ilv/V< thZ@BrO# $E9daUt8"J "ZJ1`R=Mj 继续记帐to keep account
'j,Li(@} 4f*Ua`E_ yK>0[6l K^cWj_a" 与…有交易to have an account with
Cf1wM:K|8 ]RrP !|^ (zTI)EV He71h(BHm 作成会计帐||有往来帐项to make out an account with
Y4~wNs6 7L~ zI>2 ,0<F3h O3w_vm' 清算||清理债务to make up an account
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' }2!5#/^~ X^_+%U 清洁帐目||与…停止交易to close ones account with
I;11j Zxxy1Fl#.[ J%O4IcE IIt^e#s& 结帐to close an account
NV:XPw/ z:Zn.e*$b -JQg ~1 lTOM/^L 清理未付款to ask an account||to demand an account
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U 结清差额to balance the account with
feq6!k7 ':R3._tw\ m)]fJ_ b\Xu1> 清算to settle an account||to liquidate an account||to square an account
&F*QYz[ !wb~A0m 5bznM[%xO wyA(}iSq 审查帐目||监查帐目to audit an account
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==w} \A\yuJ= J)yy}[Fx JQh s=Xg 检查帐目to examine an account
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h$Y8 Gx* 0$4xJ3 转入A的帐户to charge the amount to As account
k| cI! llG#nDe "%f5ltut3 W*DIW;8p 以计帐方式付款to pay on account
[dF=1E>W_J >dm._*M a*8.^SdzR rn5g+%jX* 代理某人||为某人on ones account||on account of one
]GRq ?*mbce[ "oXAIfU#T @[kM1:G-F{ 为自己计算||独立帐目on ones own account
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*<x <^'+]? l5OV!<7~X `FB?cPR 由某人收益并负风险on ones account and risk||for ones account and risk
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4. 由某人负担for ones account||for account of one
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pM 按某人指示||列入某人帐户by order and for account of one
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x 列入5月份帐目for May account
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siNU#! c%/&@vs7 f#Cdx" _v=WjN 编入某中帐项下to pass to the account of||to place to the account of
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/3lX^Z> ?!j/wV_H 寄出清算书to send in an account||to send in render an account
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3p8 支票薄cheque book
IeI%X\G vk+%#w t}+c/ C%b= dB)hW'J? 支票陈票人cheque drawer
UZ3Aq12U}a !;C(pnE $<e .]`R Pc4cSw#5 持票人cheque holder
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( J}xz; 5nqdY* 6@ ^`-N; 不记名支票cheque to bearer||bearer cheque
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3P62M< sZBO_](S _H<OfAO 6Q.whV%y 记名支票||认人支票cheque to order
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*h @Hdg-f>y] 7$P(1D4 到期支票antedated cheque
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W 未到期支票postdated cheque
1Klu]J% >M85xjXP `9{C/qB k r^#B^ 保付支票certified cheque
%-po6Vf Cs=i9.-A Bin&:%|9? D I[^H 未获兑现支票,退票returned cheque
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|sM#g1D@ GhA~Pj ZS 横线支票crossed cheque
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普通横线general crossing
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)3">%1R bGO_y]Pc 1K',Vw_ 特别横线special crossing
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' 空白支票blank cheque
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cdA 失效支票,过期支票stale cheque
,{t!->K k5CIU}H" IWnW(>V |<icx8hbr 普通支票open cheque
-bQvJ`iF kIo?<=F8T ]HT>-Ba;{h o:ob1G[p% 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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Mi+{ L6qA=b~iz jZyh 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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+Gj$ $"1&! ^>uGbhBp 支票换现金||兑现to cash a cheque
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Q( 清理票款to clear a cheque
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atDT*! B`Pi\1H6% {.W%m 保证兑现to certify a cheque
X/"H+l cH ?]uu( F@3,>~[%I > xw+2< 填写支票数额to fill up a cheque
2Ta F7Jn "WL IC~D?c0H: b2H6}s"=w 支票上划线to cross a cheque
cMAfW3j: ; B[h9epU]K TA5M4r6 qI:wm= 开发支票to make out a cheque
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' .=S{ 签发支票,开立支票to draw a cheque||to issue a cheque
-B!pg7>'## xa:P(x3[ X)S4rW% V;=T~K|)> 透支支票to overdraw a cheque
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CwV wAYc)u# dl4.jLY 背书支票to endorse a cheque
b%F*N r .>e~J+oL 0fNBy^(K g(Nf.hko 请付票款||清付票款to pay a cheque||to honour a cheque
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mUzd 7Ll(,i<,C <rI~+J]s 支票退票to dishonour a cheque
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^,vK7 ohl%<FqS 拒付支票to refuse a cheque
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y "%Ak[04' }e$);A| 拒付支票to stop payment of a cheque
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rX[R`,`>Z[ s*@.qN rv%Xvs B 提示要求付款to present for payment
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i=+ -e ya$C 见票即付持票人payable to bearer
;L7<mU P\R3/g {*m?t 7 Q=[&~^Y) 支付指定人payable to order
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y q0<g#jK q b'ka+X uIu0"pv`x 已过期||无效out of date||stale
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- 请给出票人R/D||refer to drawer
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
%$08*bAtB7 l\eq/yg_ zy.Ok 49 "^\ 4xI 文字与数字不一致words and figures differ
~I'hiV^- 0y(d|;': I;7VX5X w-1CA{"i7 支票
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.R1)i-^ 时间已过account closed
~7*HZ:. gaJS6*P# +XQ6KG& -Fb/GZt| 更改处应加盖印章alterations require initials
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? in&/ZrB 时间已过effects not cleared
OAv/P|n= 4CDmq[AVS[ ?p5Eo{B Ws=J)2q 停止付款payment stopped
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GovGh? X#x ' _N > .EI/0"^ 支票毁损cheque mutilated
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R$i C?zC|0 汇款||寄钱to remit||to send money
w ^r*qi" -wY6da*.W $XJe) y&iLhd!p 寄票供取款||支票支付to send a cheque for payment
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,K $u>^A<TBN YyI|^f8C 寄款人a remitter
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S 收款人a remittee
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6x! m0 `wmM Z";o{@p 国外汇票foreign Bill
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6H 2 8R)*8bb 国内汇票inland Bill
@mW0EJ8bb 2f4 *r^ iE$0-Qe[3 <n0-zCf 跟单汇票documentary bill
4H{L>e M[N|HsI8? +&JF|#FQ` 7n%QP 空头汇票accommodation bill
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?a" yBeSvsm 原始汇票original bill
F+9|D ;IwC`!(# 9-9`;Z 7HFw*; 改写||换新票据renewed bill
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C~ W)o-aX!P 即期汇票sight bill||bill on demand
.{~ygHQ`f =TU"B-* ^-rb&kW@: p-MQI } …days after date||…days after date…日后付款
4_)@Nq D{\hPv 2#ypM 9 km.xy_v …months after date||…months after date…月后付款
=p ^Sn,t ^?w6 0lY.z$V %5$yz| : 见票后…日付款…days after sight||…days sight
k(!#^Mlz[ ga0W;Vq&X vxY7/ _] HSq&'V 见票后…月付款…months after sight||…months sight
nTp? R8?Xz5 J!~?}Fq/z NkA|T1w7 同组票据set of bills
PudwcP{ Dtt[a +Z#lf 02SFFqm 单张汇票sola of exchange||sole of exchange
d%\en&:la 6xvy hg#B cea%M3 >@`D@_v 远期汇票usance bill||bill at usance
9!}&&]Q` 7P|GKN~ ="JLUq*]s BbnY9" 长期汇票long bill
s^)wh v`C IEmtt^C rs`H':a
/ *&^`Uk,[ 短期汇票short bill
2a3i]e5Kt DgGGrV` 7`thM/fN E0o= 逾期汇票overdue bill
L?23Av0W %nSLe~b :?O+EE !:'%'@uc 宽限日期days of grace
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:RBp >T'^&l(: q$Gf9&ZO 电汇telegraphic transfer (T.T)
oQ{(7.e7) hB]4Tn5H j|N;&s` 82O#Fe q 邮汇postal order||postal note (Am.)||post office order||money order
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.o$GO 本票promissory note (P/N)
tF}Vs} -]C3_ve ]>M{Qn* @zSI@Oq_ 押汇负责书||押汇保证书letter of hypothecation
QVA)&k'T, p~vq1D6 Yw&{.<sL |j3mI\ANF 副保||抵押品||付属担保物collateral security
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` >AX&PMb` e@}zp EdbLAagI6 担保书trust receipt||letter of indemnity
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4-E@>% o&g-0!" E`]lr[ wH&[Tg 承兑||认付acceptance
lv\C(^mGq <!g q9 O4H %x g).k+ 单张承兑general acceptance
NZ`Mq Ss ;C1: &.~Xl:lq 8#b>4Dx 有条件承兑qualified acceptance
}g6:9%ZMu |O =Fz3) HMDQEd; Huzw> 附条件认付conditional acceptance
unn2MP' Twi:BI`. `hJSo?G> fS2 ^$"B| 部分认付partial acceptance
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