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。
d<afO?" 会计报表statement of account
bRK[u\, APL #-`XC pwr]lV$w Xe:e./@ 往来帐目account current
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v3 Uk= L?t >iFi~)i_4y =&v&qne9 现在往来帐||存款额current accout
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F qb7ur; J={IGA 销货帐account sales
,L9ioYbp 8YwSaBwO "}jv5j5 zUd{9B$ 共同计算帐项joint account
tk,Vp3p "gGv>]3 ""u>5f J:Ncy}AO 未决帐项outstanding account
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0=J^ 贷方帐项credit account||creditor account
1JSKK.LuJV Pvu*Y0_p k<!xOg g~Agy 借方帐项debit account||debtor account
)0p7d:%mV B0eKj=y; ~xV|<; n6s[q-td 应付帐||应付未付帐account payable
(b>B6W\& )-_To&S* yUp"%_t0 \S`
|7JYW 应收帐||应收未收帐account receivable
kMY1Xb f<v:Tg.[ vK~tgZ& eIY![..J/N 新交易||新帐new account
$g+q;Y~i0 3pk `&' 55]E<2't Y<EdFzle 未决帐||老帐old account
<\C/; ~AbTbQ 3 a2\r^fY/ -P7JaH/Q 现金帐cash account
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5zR9N>!c 流水帐running account
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( :ObxJ* ?ta(`+" 暂记帐||未定帐suspense account
wEJ) h1=)^ BmGY#D, 8O0E;6b An0Zg'o!G 过期帐||延滞帐overdue account||pastdue account
@ATJ|5.gr ^ H )nQ 3iC$ "9!p /,m!SRJ 杂项帐户sundry account
x]%'^7#v) #\X="'/ uw,p\:D& 5$w`m3>i( 详细帐单||明细表detail account
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呆帐bad account
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e6}p }uaRS9d drc]"6 k cun&'JOH?U 会计项目title of account
oPPxjag\ d} `Z| ex S"wn0B$" eub2[, 会计薄||帐薄account-book
R<GnPN:c Fw!TTH6l0 9X- w5$< QFS5PZ 营业报告书||损益计算表account of budiness||business report
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@UH fi.[a8w:W 借贷细帐||交验帐account rendered
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> l9"T"9C{ Bl"BmUn &rmXz6F 明细帐account stated
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mw IW<nfg CC<(V{Png c{X:0man 与…银行开立一户头to open an account with
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nw 1'G&PX f*ICZM i6@c@n 与…银行建立交易to keep account with
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RrG5`2 \(db1zmS~ *49lM; 继续记帐to keep account
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与…有交易to have an account with
t(RJc V4.&"0\n # v,VCbmc H>qw@JiO! 作成会计帐||有往来帐项to make out an account with
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Ng 清算||清理债务to make up an account
Duu)8ru 8`{)1.d5[ ?E*;fDEC P d"=&Az| 清洁帐目||与…停止交易to close ones account with
7%Q?BH7{ Sz_{ #- t6+c"=P# ;tZ;C(;< 结帐to close an account
|K(2_Wp 1[g -f, <U]!1 6Bop8B 清理未付款to ask an account||to demand an account
UBm L:Qv 0,z3A>C '<JNS8h Biva{'[m 结清差额to balance the account with
`Q@w*ta) 4Ucs9w3[ |}-bMQ| Nf!g1D"U 清算to settle an account||to liquidate an account||to square an account
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>]!8f?, ,dR<O.{0 审查帐目||监查帐目to audit an account
wi gs1 q9h3/uTv Tx19\\r n`Y"b& 检查帐目to examine an account
zFba("E Z VK]cZ%) `k.Tfdu)K ]VkM)< + 转入A的帐户to charge the amount to As account
6${=N}3Kw 'e(]woe -91*VBrOd VL?sfG0 以计帐方式付款to pay on account
X7g@.Oy` mM $|cge" sP'U9l AbExJ~JV\g 代理某人||为某人on ones account||on account of one
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@BmI1 VRs|"; 为自己计算||独立帐目on ones own account
zzH^xxg TlEd#XQgf& 3!u`PIQv (6crWw{3 由某人收益并负风险on ones account and risk||for ones account and risk
l"rX'g? -\9K'8 C M/mm2?4 bl3?C 由某人负担for ones account||for account of one
;xl0J*r N*`qsv0 (k^o[H F N;q)[Dr 按某人指示||列入某人帐户by order and for account of one
x>bGxDtu* *8I"7'xh `6:B0-r ^7SE2Zi 列入5月份帐目for May account
SYd6D@^2j }ip3d m YW2h#PV6_ rQD^O4j R 编入某中帐项下to pass to the account of||to place to the account of
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<5 } 3OB=D{$V 寄出清算书to send in an account||to send in render an account
zMXQfR 0NF=7 j TYKs2+S6 o* ~aB_ 支票薄cheque book
T' > MXFLh 3oOr*N3R ^~;"$=Wf ;O7Vl5R 支票陈票人cheque drawer
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持票人cheque holder
E1`TQA b+CJRB1 v&qL r+_7 t$e' [;w 不记名支票cheque to bearer||bearer cheque
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I|h 记名支票||认人支票cheque to order
i }_" w>o/)TTJL *M^<oG 7^7Jh&b)/ 到期支票antedated cheque
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9:P\)'y? TwsI8X 未到期支票postdated cheque
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"iBcsLn O6ph_$nt. 保付支票certified cheque
Q5b9q$L$ ^=k=; /i~x.i3 |\W53,n9 未获兑现支票,退票returned cheque
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W7. + 横线支票crossed cheque
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=]m &f}w&k2yj 普通横线general crossing
/,_m\JkwL 58d[>0Xa[g B Dp")[l inFS99DKx 特别横线special crossing
Gr 4v&Mz: Ze[,0Y!u& :..WL;gC OD9z7*E@ 空白支票blank cheque
'J$@~P v[2&0&!K# I tb_ H =P%&]5ts 失效支票,过期支票stale cheque
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dz"uIrT r6nnRN/S= 普通支票open cheque
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q+ ''(rC38 damG*-7Svx 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
}h=PW'M{ T-#4hY` v3aPHf xr{Ym99E$ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
q-+:1E F}7sb#G NYr)=&)Ke. KzP{bK5/ 支票换现金||兑现to cash a cheque
i!RfUod S2e3d TZ+ p6M8G ^86M94k 清理票款to clear a cheque
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6Iqy"MQuq .1q}mw 保证兑现to certify a cheque
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?qz~W 8}m J)9<7 填写支票数额to fill up a cheque
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U I8YUq SAdE9L =d bD0l^?Hu! 支票上划线to cross a cheque
-2; 6Pwmv PMpq>$6b7 $L 8>Ha} [#C6K ' 开发支票to make out a cheque
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1z|h $3PDe W-l+%T! 签发支票,开立支票to draw a cheque||to issue a cheque
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UyE] 透支支票to overdraw a cheque
!9WGZfK+0Y OemY'M?ZQ W`_JERo -R]0cefC<f 背书支票to endorse a cheque
Q{|%kU" W06#|8,{v X2@Ef2EkM C[<}eD4bV 请付票款||清付票款to pay a cheque||to honour a cheque
h/t;ZLUAZP \0x>#ygX Jgv Mx I09 W= 支票退票to dishonour a cheque
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<s>- 拒付支票to refuse a cheque
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_r</b 拒付支票to stop payment of a cheque
X|T|iB,vT <Z:FY|'s !iKW1ks .DhI3'Jrl 提示要求付款to present for payment
x.*^dM@V .oyAi|| SG)Fk *1 j|[rT^b@ 见票即付持票人payable to bearer
q$:7j5E Q;$k?G=l J:N(U0U =G:Krc8w@ 支付指定人payable to order
qU!dg |CDM(g>% zsXgpnlHT reN\|?0{ 已过期||无效out of date||stale
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TU oZiW4z*Wh v1,#7sAW' 请给出票人R/D||refer to drawer
]&%KU)i? }#FV{C] Oj c Tu Iw`tbN
L[ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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ayA;6Qt Y1-dpML R'k`0 文字与数字不一致words and figures differ
L;RE5YrH%6 ~#sD2b`0 /aI@2] |~ B-MS@<2 支票
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$H@SXx 时间已过account closed
7\6g>4J^` tn5%zJ#+ Kz"3ba}KH '5BD%#[ 更改处应加盖印章alterations require initials
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ab2FK 时间已过effects not cleared
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0c5x >5-1?vi )q=F_:$ 停止付款payment stopped
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ai_ve[A 支票毁损cheque mutilated
zKd@Ab M`cxxDj&j z%D7x5!,R FgH7YkKrD 汇款||寄钱to remit||to send money
9^}&PEl '0HOL)cIz N{v)pu. n~ *|JJ*` 寄票供取款||支票支付to send a cheque for payment
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lHy)!&A B7 s{yb WWunS|B! jKq*@o~} 寄款人a remitter
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4i% 收款人a remittee
8qyEHUN2q sM-,95H Wlc&QOfF 3k1e 国外汇票foreign Bill
JIyS e:p3 36=aahXd\ jri"# H UY(T>4H+h 国内汇票inland Bill
D>7a0p784 @ZJL]TO `==l2AX HA,o2jZ?In 跟单汇票documentary bill
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Z6WS; 空头汇票accommodation bill
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, 原始汇票original bill
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^+x< 3]*Kz*i :{%[6lE^G 改写||换新票据renewed bill
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0iM5 B\Nbt!Ps r07u6OA QEr<(wM-y 即期汇票sight bill||bill on demand
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k iHPsRq! ray3gM%JLj …days after date||…days after date…日后付款
h.EI(Ev"GN qZd*'ki< P(shbi@ OijuOLt …months after date||…months after date…月后付款
AT&K> NG h&'|^;FM FOk&z!xYKd m'"r<]pB*4 见票后…日付款…days after sight||…days sight
Y9^l|,bm5 0+CcNY9 !UoA6C: gv`_+E{P 见票后…月付款…months after sight||…months sight
le/j! <\#'o} \GL] I. ^\ [p6> 同组票据set of bills
LzU'6ah';5 WGv 47i v5M4Rs&t E;a,]. 单张汇票sola of exchange||sole of exchange
CP7Fe{P m!xvWqY+ 95,]86 AX v
q~XE 远期汇票usance bill||bill at usance
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[@U _.JQ h e4z~ 长期汇票long bill
FSM M H\>{<`sD;f ps<Ef W:i Q&[f 短期汇票short bill
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Vb|le(7 X~r9yl> 逾期汇票overdue bill
8Yq06o38C hi"C<b. :`N&BV 0Q{lyu 宽限日期days of grace
j#//U2VdN xrg"/?84 D)-LZbPa jF?0,g 电汇telegraphic transfer (T.T)
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=["hO b=EI?XwJ N?qETp -: 7z;2J;u`n 邮汇postal order||postal note (Am.)||post office order||money order
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rV% 本票promissory note (P/N)
<SNr\/aCRi 6(QfD](2} %r[`HF> >>{):r
Z 押汇负责书||押汇保证书letter of hypothecation
^&<M""Z li%@HdA! .s<0}<Aq> U;bx^2<m 副保||抵押品||付属担保物collateral security
"pDU v^ie I2/am8!u% YhH3f VM nFlN
{_/ 担保书trust receipt||letter of indemnity
_#K|g#p5 |mH* I "e-Y?_S7R8 4 ?BQ&d 承兑||认付acceptance
+'m9b7+v M]o]D;N~l HAH\#WE
vGi<" Sn7 单张承兑general acceptance
~u*4k:2H OmBM)g dz@+ jEV %f;v$rsZ 有条件承兑qualified acceptance
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cpk\;1&t 附条件认付conditional acceptance
]2-Qj)mZ] sNx_9pJs4 %i? a?W5~?\9 部分认付partial acceptance
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