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。
8$?a?7,>| 会计报表statement of account
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)JeiTh^ 往来帐目account current
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= owmA]f 现在往来帐||存款额current accout
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105 @9F &S''fxGL ,^AkfOY7" 销货帐account sales
=1` ',J3^h!b 0DS<( iCc@N|~ 共同计算帐项joint account
5:^dyF&sm{ X@| q;>' jHh 96MRnj*Y[ 未决帐项outstanding account
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Shvi8 贷方帐项credit account||creditor account
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k"GW3E; 借方帐项debit account||debtor account
~3/>;[! qI5/ME(} a&PoUwG iwrdZLE 应付帐||应付未付帐account payable
'3%!Gi!g 3&x_%R 4i/ TEHQ 8h;1(S)*Z 应收帐||应收未收帐account receivable
tao3Xr^? NpH)K:$#% V1#/+~ `9b D%M 新交易||新帐new account
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BX+-KvT 未决帐||老帐old account
LT2mwJl #t3ju^ |? :R<,J=+$u p]=8=pE< 现金帐cash account
r&Za*TD^ _y5b>+ b>I -4 2JtGS-t 流水帐running account
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fTr_$ 1*;?uC\ 暂记帐||未定帐suspense account
Hdj0! bUx OO53U=NU Y @pkfH So0YvhZ+ 过期帐||延滞帐overdue account||pastdue account
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!Bu<6 s+Ln>c'|o 杂项帐户sundry account
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c~ *!lq1h 详细帐单||明细表detail account
~>s^/`|? 1sn!! Njz,y}\ Dzc 4J66 呆帐bad account
\!z=x#!O$ V,|9$A; C=%go1! $ "wexG]R=5 会计项目title of account
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h" sR?_ {rQ 83;1L:}` 会计薄||帐薄account-book
~g>15b3 %#ms`"H EzzzH(!j ,7/un8:%c 营业报告书||损益计算表account of budiness||business report
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<PF 借贷细帐||交验帐account rendered
MH{vFA4:, --",}%- BFj@Z'7P {vA;#6B| 明细帐account stated
dA\>z[n= Z2*hQ`eE ^b>E_u &WvJg#f 与…银行开立一户头to open an account with
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{ZX>A 与…银行建立交易to keep account with
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I9~ 继续记帐to keep account
ecf<(Vl} G.B^C)guu .7E- [.dNX 与…有交易to have an account with
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@R \2eYw.I= 作成会计帐||有往来帐项to make out an account with
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$ 1T}|c;fc |a\s}M1 清算||清理债务to make up an account
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4uU(t ~}4H=[Zu 清洁帐目||与…停止交易to close ones account with
r\=p.cw< +zL=UEBN Z][?'^`^! 5\QNGRu" 结帐to close an account
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清理未付款to ask an account||to demand an account
rw+0<r3|K z^B!-FcIz> (T'inNbJe ?]h+En5z8 结清差额to balance the account with
i1aS2gFi_ >|z=-hqPK jN5Sc0|b \I'A:~b)L 清算to settle an account||to liquidate an account||to square an account
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审查帐目||监查帐目to audit an account
8|7Tk[X1j cJE2z2uW0 -*yj[?6 xn}'!S2-b 检查帐目to examine an account
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@S hk,Q=}; xYwbbFGrG 转入A的帐户to charge the amount to As account
zh50]tX #axRg=d?K Saz+GQ G 6[qRb+ds 以计帐方式付款to pay on account
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b)q.2'# 代理某人||为某人on ones account||on account of one
=1+I<Ljk -F5U.6~`! f#X`e'1 QMfYM~o 为自己计算||独立帐目on ones own account
8q tNK>D AvV.faa wlKL|N Pv/P<i^ 由某人收益并负风险on ones account and risk||for ones account and risk
*O 0* 7Uj[0Awn W/?D}#e<4 *]Vx=7D 由某人负担for ones account||for account of one
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d[SC1J 按某人指示||列入某人帐户by order and for account of one
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^5;Y ;#Mq=Fr-SG z*9/ "M 列入5月份帐目for May account
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.272q<. T>?sPq /6S/a*`<X J v)]7u 编入某中帐项下to pass to the account of||to place to the account of
Rj E,Wn VUNQ@{ST|1 ;'<K}h ;G},xDGO_m 寄出清算书to send in an account||to send in render an account
JBWiTUk :fj}J)9'xW :Z< 5iLq s;5PHweWf 支票薄cheque book
hw1ZTD:Y FG8bP nt5 ~"8 ueWG/`ig 支票陈票人cheque drawer
2%@j<yS \8t g7Sdq a)Wf* <B L>@6lhD)x 持票人cheque holder
^ePSI|EW Dt+"E r!x^P=f,MJ :+R||qi 不记名支票cheque to bearer||bearer cheque
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z 记名支票||认人支票cheque to order
c/x(v=LW M_XZOlW5 <R!qOQI MA1,;pv6 到期支票antedated cheque
\<PX'mnO :))AZ7_ jf$t zJx<]=] 未到期支票postdated cheque
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1Z=:r [I^SKvM 保付支票certified cheque
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po 未获兑现支票,退票returned cheque
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横线支票crossed cheque
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kD! =tog<7 普通横线general crossing
Aa1 |{^$:L Ik}*7D |MBnRR @lj 特别横线special crossing
qrdA?VV I{RktO;1 %WO;WxG8^ r]]Ke_s! 空白支票blank cheque
opIcSm& fO:*85%}7 7C 4Njei" o+ tY[UX 失效支票,过期支票stale cheque
QOP*vH >J ++kiCoC -bj1y2)n #Y{"`5> 普通支票open cheque
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`@ ^X_%e | 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
k?";$C}# ^<E,aCy "qDEI} t /47lYN) 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
9YvMJ b;}MA7= (nc fR Q2NS> [ 支票换现金||兑现to cash a cheque
=*(d+[_ w?5b: W, {#;6$dU;( s/T5aJR 清理票款to clear a cheque
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kCCG R]r~TJ o 2N]y)S_<V 保证兑现to certify a cheque
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UPZ] -~aVt~{k/ 9u)h$VC ,{oANqP 填写支票数额to fill up a cheque
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!p 支票上划线to cross a cheque
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\ q&N&n%rbm 4s"HO/ QHQj6] 开发支票to make out a cheque
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)d9_ w dE^'URBiA B02~/9*Y" 签发支票,开立支票to draw a cheque||to issue a cheque
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a^I I|PiZ1]2Y 透支支票to overdraw a cheque
; w+A38N$J @-7K~in?^ <8y8^m`P9 jt]+(sx 背书支票to endorse a cheque
:Ert57@l Wm\f:|U5` d_yqmx?w E+01"G<Q 请付票款||清付票款to pay a cheque||to honour a cheque
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BT Jsw<,uTD 支票退票to dishonour a cheque
Bq _<v)M* WL7:22nSHa :2?'mKa7 7_{x '#7 拒付支票to refuse a cheque
m2V4nxw]Qp F6 UOo.L)I g3qtWS cis~]x% 拒付支票to stop payment of a cheque
MBg^U<t8 +I/P5OGRN P"% / s_kI\w4(x1 提示要求付款to present for payment
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9O 见票即付持票人payable to bearer
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YJR/ q=EQDHmh 支付指定人payable to order
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已过期||无效out of date||stale
%+'&$ bLUn0)c }%:?s6Ler Y>z(F\ 请给出票人R/D||refer to drawer
p@^2.O+ W]R5\G* D@3|nS '-*r&: 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
;Lu}>.t +wio:== 69L s"e mhs%b4'> 文字与数字不一致words and figures differ
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2R_k$kHl 支票
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>U}~Hv] H37Z\xS tC&y3!k2jR >:K3y$]_ 更改处应加盖印章alterations require initials
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Wd%j;glG 时间已过effects not cleared
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5p \Z~m6; U%#=d@? 停止付款payment stopped
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Je h(zi$V ]~oM'?&! 支票毁损cheque mutilated
$M><K %Wc-.ER vXf#gX!Y Zdak))7 汇款||寄钱to remit||to send money
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AD 寄票供取款||支票支付to send a cheque for payment
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F $~2Ao[ *[jaI-~S _,'UP>Si 寄款人a remitter
81KtK[?b J)(pGS@ Ne4A 4SOj>(a# 收款人a remittee
%GIla* [IYs4Y5 S}|ea2 8=e\^Q+ 国外汇票foreign Bill
z4<h)hh"k6 B U)4g[4 Oll\T GXP! v14[G@V~\ 国内汇票inland Bill
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EXw=u W}e5 4-lu 跟单汇票documentary bill
U-Iwda8v N$3F4b%+ Z# :Ww $pD^O!I)? 空头汇票accommodation bill
IQ|~d08} ~p8!Kb6 <k)rfv7 Zs4N0N{ 原始汇票original bill
yZ2,AR% .d*v fE$ QOO BCNe 5n"'M&Ce 改写||换新票据renewed bill
3sL#_@+yz 1]qhQd-u 3Y8%5/D5 Z2ZS5a 即期汇票sight bill||bill on demand
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o.Mh/D0 c1Hv^*Y I7}[%(~Sf/ …days after date||…days after date…日后付款
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5XFYQ …months after date||…months after date…月后付款
TcqqAc r+U-l#Q :8rqTBa` ?2i``-|Wa 见票后…日付款…days after sight||…days sight
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> if<o ,,6e }o6 见票后…月付款…months after sight||…months sight
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z8olV TN0dfba[ Y`_6Ny=" a([cuh. 同组票据set of bills
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Odgp 单张汇票sola of exchange||sole of exchange
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af)5 8'f:7KF %II |;< GB{%4)%6 远期汇票usance bill||bill at usance
FkRrW^?5G z7GLpTa 7wZKK0;T X09&S4 长期汇票long bill
,H|V\\ 1|Fukx<@J< <8'}H`w% "eBpSV>nnQ 短期汇票short bill
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3!s z S^:Ng5 QYg2'`( O* 7"Q& 逾期汇票overdue bill
`" RCsd oo/#]a _RAPXU~ 6- 宽限日期days of grace
zEa3a k/*r2 C 0(64}T) ['{mW4i 电汇telegraphic transfer (T.T)
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61, xC{ W_a( 0dXWy`Mn ?*Jv&f# 邮汇postal order||postal note (Am.)||post office order||money order
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LP2^_& -MeGJX:^I 3>-^/ 本票promissory note (P/N)
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Fd0R?d 押汇负责书||押汇保证书letter of hypothecation
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7hQrL+%q8 =r#of|`Q >12phLu 副保||抵押品||付属担保物collateral security
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5:DIA! g&X$)V4C 担保书trust receipt||letter of indemnity
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Gkzq L`tr7EEr bF<FX_}!s! 承兑||认付acceptance
ZI}7#K<9X O*X]oX [Jwo,?w )} tI8 单张承兑general acceptance
F0qGkMs|f G-~+F nUC T5Yu+>3 3Oy?_a$ 有条件承兑qualified acceptance
=:uK$>[ xZwG@+U=X P|l62!m< Etj@wy/E 附条件认付conditional acceptance
( hp 52Vse srLXwoN[ nd}[X[ay %`?IY < 部分认付partial acceptance
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