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。
j.c4 会计报表statement of account
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^K .fhfO @ b_~KtMO 往来帐目account current
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D6 现在往来帐||存款额current accout
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'HYWH0? 销货帐account sales
Hpp;dG CFY4PuI"! ;]/cCi yAel4b/} 共同计算帐项joint account
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DshRH>7s8 未决帐项outstanding account
?* dfIc <("P5@cExU ,?GAFgK: /dVcNo3" 贷方帐项credit account||creditor account
*OKve (jE[W: sD<8-n _j_c& 借方帐项debit account||debtor account
VK4" G&0JK ,Y B"RZpx mO\=#Q> 应付帐||应付未付帐account payable
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|~D?&<\ Rmh,P > V3\}]5 :4238J8 应收帐||应收未收帐account receivable
UFa 00t^5 f6HDfJmE v{U1B 3Q+THg3~? 新交易||新帐new account
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未决帐||老帐old account
opxPK=kJ }KrZ6cG9# #+P)X_i` JvLa@E) 现金帐cash account
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F< ~E7=c3:" 流水帐running account
`\S~;O r|7 hm:F) gMZ?MG 8c'E 暂记帐||未定帐suspense account
YPav5<{a We#O'm v~HfA)#JK 5fa_L'L# 过期帐||延滞帐overdue account||pastdue account
})r[qsv $yg}HS7HC [kq+a]q %(wa~:m+S- 杂项帐户sundry account
<?iwi[S ~x}=lK N V?Zvu9b& }vdhk0 详细帐单||明细表detail account
*gzX=*;x+? +EgQj*F* -T-h~5 t%<d}QuHW 呆帐bad account
=Wk!mGc MA:8gD [&FWR qu/59D 会计项目title of account
xlaBOK a% 3AD^B\<gB n.Q?@\}2 O ijG@bI8 会计薄||帐薄account-book
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p{Q ]|ww a|@^N fKAG+ t } Pc6_# 营业报告书||损益计算表account of budiness||business report
sL tsvH# 5lC "10 ~?{@0,$ s&$Zgf6Z 借贷细帐||交验帐account rendered
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Cr7f 明细帐account stated
1]v.Qu< ]7^YPFc+ 2FS,B\d pOip$Z 与…银行开立一户头to open an account with
'?k*wEu dDy9yw%f? <H~ (iQ d+fig{<b 与…银行建立交易to keep account with
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:ef}OCL E-irB/0 继续记帐to keep account
\^3\_T&6 j=d@Ih* @Tzh3,F2 Bf F$ 与…有交易to have an account with
O.*, e 'on, YEp nK6{_Y> P$D1kcCw 作成会计帐||有往来帐项to make out an account with
c X553& y4Plm. qGgT<Rd~1 r>`65o 清算||清理债务to make up an account
SVaC)O( jQ_j#_Vle 1NT@}j~/ mg*[,_3q33 清洁帐目||与…停止交易to close ones account with
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bC [HK[{M=v= FbHk6(/) 结帐to close an account
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#IyxH$ rRL:]%POT 清理未付款to ask an account||to demand an account
6`{Y#2T !["WnF{5eC Qg9 N?e{z N/mTG2'< 结清差额to balance the account with
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rnlJ= +dk}$w[g a4L8MgF&$- FU~ Ip 清算to settle an account||to liquidate an account||to square an account
]7-*1kL8=~ 3j(GcR9 X)xQKkL0 {(AYs*5 审查帐目||监查帐目to audit an account
&aaXw?/zr O[;>Y'zqC% /N7j5v( c63DuHA*C 检查帐目to examine an account
zVYX#- nv 8AVM(d@ InMF$pw a&p|>,WS 转入A的帐户to charge the amount to As account
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4 以计帐方式付款to pay on account
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OP8G 6+e@)[l.zc 代理某人||为某人on ones account||on account of one
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? )}1J.>5 J"L+`i 9^<t0oY 为自己计算||独立帐目on ones own account
t0d1??G ^i2W=A'P a1_7plg DDyeNuK 由某人收益并负风险on ones account and risk||for ones account and risk
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h Dq 由某人负担for ones account||for account of one
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nt8q8 按某人指示||列入某人帐户by order and for account of one
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h $a>,sL&; 列入5月份帐目for May account
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+~ E4GtJ`{X 4R0'$Ld4 编入某中帐项下to pass to the account of||to place to the account of
%{WS7(si t23uQR#>b_ K>hQls+ lM~ 3yBy 寄出清算书to send in an account||to send in render an account
c"Ddw'?e gE]6]L L\)ssOuh $8vZi
B!" 支票薄cheque book
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k=g ~v"4;A6 支票陈票人cheque drawer
,c<&)6FU] 6e0tA ()F Jd?N5. M?l/_!QB 持票人cheque holder
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OJ oJb${k<3 r==d^ 不记名支票cheque to bearer||bearer cheque
9+H C!Uot Ut.%=o;&[ ix2V?\ U{/d dCf7 记名支票||认人支票cheque to order
q{T[|(! A!B:vJ sG{f xha Cw6\'p%l-\ 到期支票antedated cheque
-5vg"|ia, n-zAkKM D$@5$./ Iv])s 未到期支票postdated cheque
}z%fQbw 3-x ;_ {Tx"G9 gySCK-(y 保付支票certified cheque
T_iX1blrgh Nz/PAs7g6 wW &q)WOi jN))|eD0x 未获兑现支票,退票returned cheque
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I/W~M e1cqzhI=nA ?APzb4f^W 横线支票crossed cheque
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j| WH|TdU$V jW]Q- tofX.oi+C$ 普通横线general crossing
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+;r1AR1)x mok94XuK) 特别横线special crossing
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FyK1n 空白支票blank cheque
|D*a"*1+A BD.&K_AW gXJtk; O>R@Xj)M 失效支票,过期支票stale cheque
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p >c`r&W.t pyUzHF0 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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6 支票换现金||兑现to cash a cheque
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xiv8q/ 清理票款to clear a cheque
-,186ZVZ G^ShN45 \B4f5L8k 9y'To JZ6 保证兑现to certify a cheque
]qb>O:T n\GN}?4 `\beQ(g GvzaLEo 填写支票数额to fill up a cheque
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&>n:7 GX+Gqj. XqLR2d 支票上划线to cross a cheque
lLur.f L,yq'>*5s qWU59:d^{ &t U&ZH 开发支票to make out a cheque
&E]<KbVx Ts\PZQ!q A(9$!%#+L qP[_!C. 签发支票,开立支票to draw a cheque||to issue a cheque
q*K[? zr ~4@JTS #/"Tb^c9 5KNa-\ 透支支票to overdraw a cheque
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}S"qU]>8a 8UzF*gS SJ}PV:x 背书支票to endorse a cheque
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%<E 请付票款||清付票款to pay a cheque||to honour a cheque
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{ 支票退票to dishonour a cheque
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}LW4 l1.eAs5U 3!h 3flE 拒付支票to stop payment of a cheque
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XZA[ ^jXKM!}-E 提示要求付款to present for payment
9e7):ZupO ewdcAF5 6FX]b4 og1Cj{0 见票即付持票人payable to bearer
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] .kyes4Z 支付指定人payable to order
q&&uX-ez5W v+i==vxg cR&d=+R& "u'dd3! 已过期||无效out of date||stale
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m<K6I [U$`nnp 请给出票人R/D||refer to drawer
F ~e}=Nb pf#R] /GO((v+J -^*8D(j* 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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V9q= KkJE-k*D+w 文字与数字不一致words and figures differ
-aDBdZ;y !-7<x"avm .B!L+M< [ _$mS=G( 支票
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CHdYY7\{ 时间已过account closed
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Y 更改处应加盖印章alterations require initials
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+p-S36K~,7 时间已过effects not cleared
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_U O_D;_v6Ii+ 停止付款payment stopped
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j[w5#]&% NV^n}]ci 支票毁损cheque mutilated
I^QB`%v5 Egl1$,e .Zx7+`i ks8x xY 汇款||寄钱to remit||to send money
MENrP5AL jG^OF5. O.?q8T)n82 =V^8RlBi 寄票供取款||支票支付to send a cheque for payment
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<t3 w'Jo).OW~ C2?p>S/q 寄款人a remitter
-<5H8P- Wp=:|J 1gH>B5` y|%lw%cSe 收款人a remittee
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a2 ,)}-mu 国外汇票foreign Bill
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国内汇票inland Bill
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,,(BW7( Y.o-e)zX f>+:UGmP 跟单汇票documentary bill
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btB> -pT @xAfD{}f! 空头汇票accommodation bill
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原始汇票original bill
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&M+fb4:_ 改写||换新票据renewed bill
%D*yXNsY }MV=t7x9+ !CuLXuM i9y&<^<W 即期汇票sight bill||bill on demand
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.JL?RH2@8 0t}&32lL& jiAN8t*P …days after date||…days after date…日后付款
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V=5 ZIM 5$JdCv n>I
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9p<ZSh 5J<ghv>\P fwi(qx1=} )~[hf,R5S 见票后…日付款…days after sight||…days sight
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L/hR4 见票后…月付款…months after sight||…months sight
#Y9~ Xp^. GFBku^pi yPza cp>1b8l6? 同组票据set of bills
k\a&4v *_7%n-k \`M8Mu9~w rik0F 单张汇票sola of exchange||sole of exchange
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H]T{ ix]t>2r `aW>h8$I) 远期汇票usance bill||bill at usance
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;Sm<P7* 长期汇票long bill
&z(E-w/S Vyqj)1Z8> {"uLV{d <r'l5|er 短期汇票short bill
8vLaSZ="[ o1kY|cnGH 8=U0\<wT (}u2) 9 逾期汇票overdue bill
?W(>Yefk hc;8Vsa 54%@q[- ;NHZD 宽限日期days of grace
O+^l>+ZGj? EBX+fzjQo M3U*'A\ ?(4E le 电汇telegraphic transfer (T.T)
kgV_*0^ :Ej#qYi U- UD27 jLRh/pbz4 邮汇postal order||postal note (Am.)||post office order||money order
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q/ j V_T.#"C4=z Hq*\,`b& Xv%1W?
>@/ 本票promissory note (P/N)
{m)$ b N%k6*FBp~ $-}a<UFE; ST#MCh-00 押汇负责书||押汇保证书letter of hypothecation
b!7*bFTt kIlc$:K^ a$*)d($ TM1isZ 副保||抵押品||付属担保物collateral security
,u1Yn} /Jjub3>Q W'BB FG (|EnRk-E 担保书trust receipt||letter of indemnity
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78[3b 承兑||认付acceptance
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Y%FQ]Q=+ Ca&5"aki avmuI^LLs 单张承兑general acceptance
jo8hVWJ7V* 3~I|KF7x ,dTRM *f[nge&. 有条件承兑qualified acceptance
O]\6Pv@N h~]G6>D9)> *v}8n95*2 J3F-Yl| 附条件认付conditional acceptance
"%o,P/<X '@$YX*[ WUwH W HH-A\#6J 部分认付partial acceptance
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