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。
agOk*wH5 会计报表statement of account
2vKx]w ]`w}+B'/ <B&R6<]T
B7-RU<n 往来帐目account current
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]lD %xyX8c{sP I]J*BD#n. 现在往来帐||存款额current accout
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:z Y5!b)vke 销货帐account sales
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bFq 8<)$z?K ~HUZ#rUHm> 共同计算帐项joint account
YirC* ~j @UlP C@HD(..# 9g?xlue#? 未决帐项outstanding account
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JWuVfZ \w)?SVp $)e:8jS= 贷方帐项credit account||creditor account
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gJ ^^$vR[7 Ha ZFxh-( 借方帐项debit account||debtor account
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u ?SUQk55w i@<~"~>]7 应付帐||应付未付帐account payable
n'64;J5 6|;0ax4:P Q.(51]' iWXMKu 应收帐||应收未收帐account receivable
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F A"/aGCG0z hrM"Zg 新交易||新帐new account
Z[,`"}}hv= Yn[x #DS ;x>;jS.t ehc<|O9tY 未决帐||老帐old account
dV$!JTsd rqvU8T7A ,e ELRzjl L^KdMMz; 现金帐cash account
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w 流水帐running account
qU6BA\ZL !=M/j} Z oTNm `03<0L 暂记帐||未定帐suspense account
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I%zd/q? RUrymkHFB 过期帐||延滞帐overdue account||pastdue account
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V^:"ne @dhH;gt.I 杂项帐户sundry account
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= v =+k"gm6 详细帐单||明细表detail account
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g 2TCRS#z 呆帐bad account
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!j? F0: &>'} }Ch[|D=Wd6 会计项目title of account
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Yeu5A <\xQ7|e 会计薄||帐薄account-book
- coy@S=.' ?',}?{"c QW:Z[?39^ 7#/|VQX<A 营业报告书||损益计算表account of budiness||business report
A@{ !:_55 0kz7 >v *%f3rvt7@) S%P3ek>3 借贷细帐||交验帐account rendered
9w$7VW; 4}PeP^pj *kV#)j DwC@"i. 明细帐account stated
ees^O{ 8 :'b%5/ ^q |7Yvq%E kt5YgW 与…银行开立一户头to open an account with
|<7i|J pJ$(ozV %L.rcbg:<c FL~9< / 与…银行建立交易to keep account with
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6Kx36 k.h^ $f 继续记帐to keep account
012:BZR aq$62>[ =`ywd]\7 xQ_:]\EZ 与…有交易to have an account with
%j!z\pa .w=:+msL{( tgS+"ugl [cY?!Qd0 作成会计帐||有往来帐项to make out an account with
ENpaaW@!Y R0z?)uU# SIJ# ?0, ``/y=k/au 清算||清理债务to make up an account
j `w;z: G 'XG:1Bpm Rs^jk)Z:) qb
46EZu 清洁帐目||与…停止交易to close ones account with
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{] _-YL!oP 结帐to close an account
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Qj{$dqmDN n+:m_2T 清理未付款to ask an account||to demand an account
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]=hEL 7Q<Kha wGZ>iLe: X=-gAutfE= 结清差额to balance the account with
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;< jcT{ugpq ktkn2Twa/ [w+yQ7P 清算to settle an account||to liquidate an account||to square an account
&zaW"uy3T ptnMCF vCYSm 0 #r78Ym'aI 审查帐目||监查帐目to audit an account
tRpL0 =y mdmZ1:PBM rQ9?N^&!% HMl!?%% 检查帐目to examine an account
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转入A的帐户to charge the amount to As account
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ohl,d !HT> 以计帐方式付款to pay on account
1"~O"m sb ZQgxrZx3 ~_/<PIm _>Pe]3 代理某人||为某人on ones account||on account of one
4w?]dDyc% =0jmm(:Jh u(TgWp5WF cP$wI;P 为自己计算||独立帐目on ones own account
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`8jSt\ 4jq`No_ 由某人收益并负风险on ones account and risk||for ones account and risk
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KDb CIxVR 由某人负担for ones account||for account of one
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按某人指示||列入某人帐户by order and for account of one
z_[3IAZ ,/[dmoe =%#$HQ= v"Ud mv " 列入5月份帐目for May account
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m$ J Fh3Dc 83~ ]w&?k:y> 1z$}*` 编入某中帐项下to pass to the account of||to place to the account of
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< 寄出清算书to send in an account||to send in render an account
^|:{,d#Y #u]_7/(</` %+j]vP ;?Y`e 支票薄cheque book
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支票陈票人cheque drawer
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0Vo 持票人cheque holder
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l xa%ktn LF3GVu, 不记名支票cheque to bearer||bearer cheque
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=QxE-)v 5M.n'* 记名支票||认人支票cheque to order
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n!az} bZ@53 到期支票antedated cheque
0g*r!aa %n`iA7j$W FoelOq6 4Xb}I;rM 未到期支票postdated cheque
7.1E mJ +/UXy2VRt$ x2IU PM 'I01F:` 保付支票certified cheque
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未获兑现支票,退票returned cheque
i(cb&;Xx:A -~GJ; Uw yp/V8C 1#X=&N 横线支票crossed cheque
CCvBE, ux r+.4|u 1AEVZ@(j7 aD3F!Sn 普通横线general crossing
~ FrkLP qYiK bzy ?%fZvpn - 1?#p !;& 特别横线special crossing
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6!D 空白支票blank cheque
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c<h~ W[Ew6)1T ^9f`3~!#bc 失效支票,过期支票stale cheque
lNeF>zz 5z mHb ='||BxB 3 &Zx*: 普通支票open cheque
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Q@o 1,!\7@<CT 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
92ww[+RQ@ ITY!=>S- Pisr&"A r!gCh`PiK 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
3EX&.OL! %1+~(1P GYmB xX87 9nAK6$/ 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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Y} "/h"Xg>q 保证兑现to certify a cheque
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#x6 w/Dm 填写支票数额to fill up a cheque
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_ Nmq5Tv 支票上划线to cross a cheque
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l :2d9ZDyD 开发支票to make out a cheque
5Cka."bQ /s_$CSiB qz SI cI }H^^v[4 签发支票,开立支票to draw a cheque||to issue a cheque
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Y rmoEc]kt] )yAPYC 透支支票to overdraw a cheque
f^)nZ:~ .]l2)OlLQ @(?d0xCg na; ^/_U@ 背书支票to endorse a cheque
&y+*3,!n8 5-po>1g' ?bA]U: =D$r5D/xd 请付票款||清付票款to pay a cheque||to honour a cheque
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P6'I:/V 支票退票to dishonour a cheque
oABPGyv ^:j:;\; I2Rp=L:z5 |{"7/~*[ 拒付支票to refuse a cheque
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) 4w[ta?&6B ir?9{t/() 拒付支票to stop payment of a cheque
IGQ8-#= F9hWB17u ri`|qy6! | Jz b".A 提示要求付款to present for payment
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G:C 见票即付持票人payable to bearer
.[A S zb$U'D_-f r2w7lf66! ;hDr+&J| 支付指定人payable to order
WRM}gWv* N*W.V,6yH v$Z1Lh h^,a 1' 已过期||无效out of date||stale
v_h{_b8 j=4>In?x ;zODp+4@Q ,//=yW 请给出票人R/D||refer to drawer
@su,w,xLS /+YWp>6LU 3\ed4D 5 <poN)" 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
"Q4{6FH+mB {lJpcS ;GSj}Nq jRc#>;dN 文字与数字不一致words and figures differ
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pg [E1I?hfJ 支票
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Z 时间已过account closed
>{Q2S |Sm/Uq(c r9[J3t*({~ Jjv&@a} 更改处应加盖印章alterations require initials
%3wK.tR }$jIvb,3? we3t,?`rk7 10(N|2'q +,,~<Vm
PoZBiw@ 时间已过effects not cleared
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gO%3~f!vY# 停止付款payment stopped
1|--Xnv t*#T~3p qI9 BAs1~} N{0 D <" 支票毁损cheque mutilated
%Ok.XBS) va\cE*,@ns -[z;y73]t wB@A?&UY 汇款||寄钱to remit||to send money
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, p{U ro!J,K (#~063N,# 2\n6XAQ* 寄票供取款||支票支付to send a cheque for payment
lOZZ- L-yC 'C Zr3KzY9 ^)WGc/ 寄款人a remitter
H`sV\'`!} >K3Lww)Ln v2NzPzzyb /OEj]DNY 收款人a remittee
;IyQqP#,< Yyf8B HzV3O-Qz] kN)P-![ 国外汇票foreign Bill
{8eNQ-4I *:iFhKFU Dcq^C LPY e([}dz 国内汇票inland Bill
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'..G- 跟单汇票documentary bill
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#~"jo[ GKX#-zsh79 5 Jd,]~KAP 空头汇票accommodation bill
rRxqV?>n! ,xGkE7=5 @>?&Mw\c cOcm9m# 原始汇票original bill
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/[_0s >Tw|SK+3 3/iGSG` 改写||换新票据renewed bill
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^yOR9 ~e|~c<!z8@ WK-WA$7\ @l 1 piz8 即期汇票sight bill||bill on demand
4q2aVm 9i n& \ /p~gm\5Z I_Q '+d …days after date||…days after date…日后付款
Xcb\N J^U#dYd >#SQDVFf pl5!Ih6 …months after date||…months after date…月后付款
|VIBSty2d k@^)>J^ ds`a6>746 )
b?HK SqI 见票后…日付款…days after sight||…days sight
WSL_Dc .- {B o@}Jd0D4 !RV}dhI 见票后…月付款…months after sight||…months sight
fn)c&|aCt C]82Mt bEbnZ<kz* S~hNSw(- 同组票据set of bills
tT'+3 !$P&`n]@ ~b*f2UVs
B+ +:7! 单张汇票sola of exchange||sole of exchange
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hvO CtS*"c,j \xwE4K 远期汇票usance bill||bill at usance
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2 [/xw5rO% p "u5wJ_ :`25@<*u 长期汇票long bill
L]cZPfI6 !h4L_D0 <^{|5u ?J|~G{yH 短期汇票short bill
=JY9K0S~ ex1b jM7 1 %K^(J; [;%qxAB/_ 逾期汇票overdue bill
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hT]\*}, 宽限日期days of grace
N^H~VG&D( 4fgA3% 3+rud9T pbt/i+! 电汇telegraphic transfer (T.T)
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NLf6} ?*){%eE EA8K*>'pv 邮汇postal order||postal note (Am.)||post office order||money order
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u6j\@U6 I 2Ck'A0d 本票promissory note (P/N)
l@Uo4b^4x g)nsP MIGcV9hf eTw sh] 押汇负责书||押汇保证书letter of hypothecation
Z(k7&^d 8bd&XieE ]lV\D8# \4zb9CxOZ 副保||抵押品||付属担保物collateral security
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E;!.=% 担保书trust receipt||letter of indemnity
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mnlN FwKT_XkY '[g@A>xDvW ?B7n,!&~ 承兑||认付acceptance
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WrP4*6;" =wE1j 单张承兑general acceptance
w_4/::K* ]#x!mZ! ~?`V$G=?, 0Rgo#`7l 有条件承兑qualified acceptance
WCJ$S\# {kVhht]X XqX6UEVR4 vy&q7EX<i 附条件认付conditional acceptance
[Tmpj9!q &Cv0oi&B tgz t|XQFb@} 部分认付partial acceptance
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