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。
'ON/WKJr|W 会计报表statement of account
A ON
|b\? }d5]N :3M,]W] rRevyTs 往来帐目account current
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6K ?~j 3Y P! B= 现在往来帐||存款额current accout
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'568 #s~ITG#H 销货帐account sales
u/W{JPlL :awa #Shy^58$ 0-p^ oA 共同计算帐项joint account
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62wtx f?Ex$gnI u4lM>(3Y} /,:cbpHsu 未决帐项outstanding account
b#7nt ?`7p UusAsezm: D?ic~-& _U}|Le@ e 贷方帐项credit account||creditor account
+Vg(2Xt ,U9j7E<4 *`OXgkQ igOX 0 借方帐项debit account||debtor account
)-+tN>Bb fPJc EW]DzL3 9@t&jznt< 应付帐||应付未付帐account payable
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0r:qku >%"TrAt #NT~GhWFf 应收帐||应收未收帐account receivable
%w_MRC oi Q3E em'3 8L|( Gad&3M0r 新交易||新帐new account
o< b 1mgw0QO 6+sz4 h9Sf 未决帐||老帐old account
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[$M"} 现金帐cash account
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7 流水帐running account
F\+9u$= 2v?#r"d zV$Z@o 7<jr0) 暂记帐||未定帐suspense account
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"W=V 过期帐||延滞帐overdue account||pastdue account
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k="wEZ;Q 杂项帐户sundry account
<c`,fd8 _uh
@fRyh #SLiv 7B _Wz9y 详细帐单||明细表detail account
I<lkociUCG R{4[. PClwGO8'& Gd&G*x 呆帐bad account
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58{} pv|D{39Hs KG5B6Om5' .@(MNq{"6 会计项目title of account
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g 会计薄||帐薄account-book
9OF(UFgS T7G{)wm >m9ge`!9 %gEfG#S 营业报告书||损益计算表account of budiness||business report
?IG+U TI b |Ed@C vP<8,XG cRPy5['E 借贷细帐||交验帐account rendered
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明细帐account stated
!P:~oo= `_e 1LEH [ \i1I`7pE u|8V7*)3 与…银行开立一户头to open an account with
*O-si%@] o@\q 6xl. -,xsUw4 0wl31k{ 与…银行建立交易to keep account with
g60rm1b 8J7<7Sx Z"<tEOs/En V@>s]]HMq# 继续记帐to keep account
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iz<Yh z Tt6L6:u 与…有交易to have an account with
b_0Xi b{d@:" UG9 Ha 3m`y?Dd 作成会计帐||有往来帐项to make out an account with
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*2h2,] Co>=<\yi 清算||清理债务to make up an account
aV8]?E5G *XlnEHv E>SLR8!Cv M>g\Y 清洁帐目||与…停止交易to close ones account with
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= z9 结帐to close an account
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aE n P4DHb&5 清理未付款to ask an account||to demand an account
O9W|&LAL {)0"?$C_H $McVK>= FCEFg)c5= 结清差额to balance the account with
'e>0*hF[ p9)'nU'\t _6 |lw&o07 ceR zHq= 清算to settle an account||to liquidate an account||to square an account
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epi9 y\&`A:^[ A V}kZowWD x-/ `c 审查帐目||监查帐目to audit an account
.pOTIRbA |^i+Srh _0<EbJ8Z auTApYS53 检查帐目to examine an account
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um[nz ~sSlfQWMzy {\L /?# 转入A的帐户to charge the amount to As account
]QS?fs Z =5jX#Dc5.+ y-93 >Y g3(fhfR'RN 以计帐方式付款to pay on account
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Z9p4] RAQi&?Ko 代理某人||为某人on ones account||on account of one
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p]T ^ 为自己计算||独立帐目on ones own account
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)>l nTweQ shOQ/ 由某人收益并负风险on ones account and risk||for ones account and risk
M3350 ^E8XPK]-~ $4y;F] Q0I22? 由某人负担for ones account||for account of one
#$QC2;/)F ?1Lzbou sHSZIkB-r 9GuG"^08 按某人指示||列入某人帐户by order and for account of one
`)FSJV1 A7|!&fi V_?5 cwZ PYYOC"$ 列入5月份帐目for May account
{(i>$RG_ pzP~,cdf Y=l91dxGI ON|Bpt2Qp 编入某中帐项下to pass to the account of||to place to the account of
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LVRdA #y"EhwF V^WR(Q} 寄出清算书to send in an account||to send in render an account
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g-MaP 支票薄cheque book
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o/bmS57 支票陈票人cheque drawer
sG`:mc~0 Q<.847 ) <o8j+G)K# h\ema| 持票人cheque holder
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Q+Bw"W< 不记名支票cheque to bearer||bearer cheque
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, w~A{]s{4 mrR~[533j 记名支票||认人支票cheque to order
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L@f 6vySOVMj (a0q*iC% 到期支票antedated cheque
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le|Rf Z?yMy zT 未到期支票postdated cheque
<RfPd+</ [m3[plwe #%t&f"j2 8C1 ' g7A< 保付支票certified cheque
jdsN ZV WZ@/' [ Fp52|w_ `,XCD-R^ 未获兑现支票,退票returned cheque
bM[!E 8dF 6 KuB<od EY=`/~|c spIkXEK 横线支票crossed cheque
#flOaRl. f>\guuG 42X N*br ;fLYO6 普通横线general crossing
i`-,=RJ 41f4zisZ by z2u UX3
]cr 特别横线special crossing
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ik+t\A 空白支票blank cheque
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*k)v#;B :<$B o 失效支票,过期支票stale cheque
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X=O}k& NjT#p8d X 普通支票open cheque
DA'A-C2 Jj=0{(X |DAe2RK KUs\7Sb 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
{k.Dy92 @]$qJFXx g wM~W 7O6VnKl 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
x2gnB@t ^6*LuXPv n{oRmw- FwU*]wx|{ 支票换现金||兑现to cash a cheque
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uP/ L@> +iZSO 3m1]Ia-9 清理票款to clear a cheque
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fX 保证兑现to certify a cheque
*Jd,8B/hC rG7S^,5o C~\/FrO? 1]eh0H 填写支票数额to fill up a cheque
V'vDXzk\ y>+xdD0+ OE,uw2uaT WH Zz?|^ 支票上划线to cross a cheque
yP :/F|E$ Efo,5 V,>_L Op] L#<&T 开发支票to make out a cheque
xgl~4 b?&=gm%oU U'IJwGRP 6*@\Qsp615 签发支票,开立支票to draw a cheque||to issue a cheque
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kRw'6 cI #2MjL 9:tvk
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V%R( _;*|"e@^ [E_+fT :v/6k 背书支票to endorse a cheque
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e` d\nBc6 请付票款||清付票款to pay a cheque||to honour a cheque
6`LC(Nv%-n /$OX'L&b !A>VzW i?^Cc\gH 支票退票to dishonour a cheque
Rg*zUfu5%o 6MC*2}W )3i}(h0 M,Y lhL 拒付支票to refuse a cheque
2i);2>HLG =m@5$ Q>gU( {Kp<T 拒付支票to stop payment of a cheque
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#n 提示要求付款to present for payment
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5( #UREFwSL 见票即付持票人payable to bearer
W'{q _q([k_4h H~~I6D{8 \6B,\l]$t@ 支付指定人payable to order
qlUYu"`i I>b-w;cC Z-m,~Hh S3"js4a 已过期||无效out of date||stale
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{^gt J.x>*3<l 请给出票人R/D||refer to drawer
;K?fAspSH 2aUz.k8o ?U0iHg{ ;??wLNdf- 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
sY,!Ir`/` &/lJ7=Nq _t:cDXj pt8X.f,iA 文字与数字不一致words and figures differ
ypXKw7f( |7Z,z0 ?V ma LJ M\C amf=uysr 支票
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%+$P<Rw7 时间已过account closed
*?oQ6g(Nz uK]@!gz @18@[ :d" S[UHx}. 更改处应加盖印章alterations require initials
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#;juZ*I 时间已过effects not cleared
e#k9}n^+ bl\44VK2' :EyH'v qce# 停止付款payment stopped
0c1}?$f[?% \E.t=XBn L&ws[8- HH6b{f@
^ 支票毁损cheque mutilated
p)tac*US &tZ?%sr 6K P!o VO(Ck\i} 汇款||寄钱to remit||to send money
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Wnl8XHPn 寄票供取款||支票支付to send a cheque for payment
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-/ .Z&OKWL 寄款人a remitter
N l_!%k: ( uOW5,e7 v\-"NHl r _xo>y~S 收款人a remittee
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oDfvY*[ QC <(rx q~trn'X> 国外汇票foreign Bill
#2ZXYH} C4Z~9fzT V-=$:J"J'\ -f9M*7O<gf 国内汇票inland Bill
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9wg<LP =AL95"cH~ 跟单汇票documentary bill
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}k-S 空头汇票accommodation bill
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&M}e 原始汇票original bill
6j"(/X|Ex5 V"$t>pAG 2Fx<QRz y^@%Xrs 改写||换新票据renewed bill
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m<R!( 即期汇票sight bill||bill on demand
~;eWQwD Ysr{1! K {Y/|7Cl0 izFu&syv) …days after date||…days after date…日后付款
,dVCbAS@ @O45s\4-* tMAa$XrZj j%p~.kW5 …months after date||…months after date…月后付款
2jhVmK MT6kJDyLu $,aU"'D ?G?=,tV 见票后…日付款…days after sight||…days sight
fykN\b r`;C9#jZ IN%>46e` M%B[>pONb7 见票后…月付款…months after sight||…months sight
w:Lu "~V}MPt MxdfuFss DGd&x^C 同组票据set of bills
LpmspIPvf mCz6& a^=4'.ok g u|;C 单张汇票sola of exchange||sole of exchange
nZ bg ZH0f32K Ec\x;li! * Q?
"[zX1 远期汇票usance bill||bill at usance
|iwTzlt*# xJ"Zg]d{ ]~K&mNo cw5YjQ8 9 长期汇票long bill
`PW=_f={ > T-O3/KN XS!ZTb>[ :?UIy
N? 短期汇票short bill
=d5!O~}r> :jUuw:\ 8uT6Q C f ;9I#>u 逾期汇票overdue bill
QE #$bCw (C3d<a\: <>e<Xd:77{ D/:)rj14b 宽限日期days of grace
Dq?2mXOqD u}:O[DG 2ga}d5lu e{}o:r 电汇telegraphic transfer (T.T)
f.f4<_v'h O#EBR<CuK \6'A^cE/PX 6=g7|} 邮汇postal order||postal note (Am.)||post office order||money order
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O gK<- *v j |i6/Pk9J m[bu(q z 本票promissory note (P/N)
@\h(s#sn rx;U/)~#< z<fEJN Kulg84<AwM 押汇负责书||押汇保证书letter of hypothecation
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R&[+1=9j {Psj#.qP1 副保||抵押品||付属担保物collateral security
Ck:J u#,]>; Jzdc'3dq p)jxqg 担保书trust receipt||letter of indemnity
/iN\)y#u1 i\Vpp8<B oTfbx+i/G 6,)y{/ENC 承兑||认付acceptance
C5M-MZaS U .Od I;v`o{ CHU'FSq! 单张承兑general acceptance
KwHOV$lD; nGbrWu]w LF~#4)B
)q^vitkjup 有条件承兑qualified acceptance
G8s`<:9* Za6oYM_z d!t@A !LJ.L?9qw 附条件认付conditional acceptance
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y\ +B m+Pj> <e^/hR4O 部分认付partial acceptance
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