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。
i`U:gw 会计报表statement of account
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~O 往来帐目account current
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io 85U.wpG SQ(apc}N4 现在往来帐||存款额current accout
0`hwmDiB" g#^|oYuH6 6k0^ x Q Z_z#QX>=D 销货帐account sales
K!{5[G {XY3Xo *$,+`+ rnhFqNT: 共同计算帐项joint account
e$l6gY gtU1'p" _g|acBF L ^Y3=1#"g 未决帐项outstanding account
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&8W! Ub)I66 z_SagU,\ XF,<i1ZlM 贷方帐项credit account||creditor account
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借方帐项debit account||debtor account
b](o]O{v CMVS W6 -WR}m6yMr O]=C#E{ 应付帐||应付未付帐account payable
=&U`9qN qc8Ta" pG yRX_; (Pi-uL<[a 应收帐||应收未收帐account receivable
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kss ia{kab|_5 %`\]Y']R H^(L90 新交易||新帐new account
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,OW 'Ji+c [8]m8=n [%8@DC' 未决帐||老帐old account
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-` LpWI>sNv m6n hC 现金帐cash account
qi=3L pCt}66k} U6{dI@|B 1L[S*X 流水帐running account
tV`&-H |~$7X *SZ>upg o/JPYBhdl 暂记帐||未定帐suspense account
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X`^{~ 过期帐||延滞帐overdue account||pastdue account
YNM\pX' Ak=UtDN[ Z{}+)Q*Q |~NeB"l{ 杂项帐户sundry account
R<g =\XO'y *Mi6 `Cj,HI_/* U42\.V0 详细帐单||明细表detail account
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2NT 呆帐bad account
4A~)b"j5 4(m3c<'P iEhDaC[e(b h.b+r~u 会计项目title of account
cdsQ3o % +8 E& ]_U$ >4'21,q 会计薄||帐薄account-book
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2A GTFl}t h544dNo& 营业报告书||损益计算表account of budiness||business report
M9g1d7% JS2!)aqc 6QptKXu7 r %xB8e9 借贷细帐||交验帐account rendered
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# Y K!b>TICa: "0Y&~q[= 明细帐account stated
<w11nB) g{&PrE'e9 /2'c> I)uASfT$ 与…银行开立一户头to open an account with
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EZirO 与…银行建立交易to keep account with
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AWeJ2 Ko}7$2^ A3!2"}L lMPbLF%_ 继续记帐to keep account
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rME .?7So3 与…有交易to have an account with
/^WE@r[: W.sD2f kjfxjAS=m -*5yY#fw} 作成会计帐||有往来帐项to make out an account with
`}n0=E IT7:QEfKU M,Po54u {.%0@{Y 清算||清理债务to make up an account
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.;}pU!S~R [/n'@cjNZ 3pzOt&T|w 清洁帐目||与…停止交易to close ones account with
EID(M.G Kjvs@~6t $M%}Oz3* nFSG<#x\ 结帐to close an account
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@: 清理未付款to ask an account||to demand an account
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rH *GB$sXF 结清差额to balance the account with
D DZTqsws _qdWQFuM HM;4=% 1Z=;Uy\ 清算to settle an account||to liquidate an account||to square an account
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rOB_Nz AZ]Z,s6 YlxUx 审查帐目||监查帐目to audit an account
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t/_\U=i$ d;IJ0xB+by iOE9FW|e 检查帐目to examine an account
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<[z UEk|8yq $=X!nQ& Z| 转入A的帐户to charge the amount to As account
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1D\/H 8yNRxiW: 4"rb&$E 以计帐方式付款to pay on account
V/+H_=| pU[a[ xow6@M, %l0_PhAB 代理某人||为某人on ones account||on account of one
gogl[gHO |YMzp8Da( U]1>?,Nk'3 >:(6{}b 为自己计算||独立帐目on ones own account
LD7? . `K@5_db\ pRb+'v&_k $u(M 4(} 由某人收益并负风险on ones account and risk||for ones account and risk
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a^ je$R\7B< #w[q.+A 由某人负担for ones account||for account of one
|sDG>Zq? vgd}09y fbW,0 W,L>'$#pM 按某人指示||列入某人帐户by order and for account of one
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qzn&A 列入5月份帐目for May account
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A'n 编入某中帐项下to pass to the account of||to place to the account of
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Mu Es ZnGuY 寄出清算书to send in an account||to send in render an account
^+Y-=2u: rA>A=, H_xQ>~b @8x6#|D 支票薄cheque book
9|?(GG 2*3B~" hc31+TL ,AFC 1t[0 支票陈票人cheque drawer
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*^9 持票人cheque holder
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{! MSrY*)n!>O d~xU?)n) is_dPc 不记名支票cheque to bearer||bearer cheque
#xJGuYdv ,EGD8$RA] WP#_qqO 0ga1Yr] 记名支票||认人支票cheque to order
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DyM6 AcfkY m~ 到期支票antedated cheque
^QL/m\zq@% Yqz[sz5+m JWm^RQ qyG636i 未到期支票postdated cheque
H--*[3". r&l*.C* f 7QUZb\ 6XxG1]84 保付支票certified cheque
Kr}M>hF+| wDC/w[4: #Ot*jb1 P.H/H04+ 未获兑现支票,退票returned cheque
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6` 横线支票crossed cheque
i4n%EDQ ^xkppN2 -aeo7C d ;7pri)B 普通横线general crossing
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A)0Y_ .0*CT:1=0 特别横线special crossing
:`"T Eif 6+f>XL#w +K?N:w _I}L$ 空白支票blank cheque
g KmRjK elHarey`f BnnUUaE ?e|:6a+[f 失效支票,过期支票stale cheque
j'Q-*-3 "i<3}6/* gW pT:tX- `zOAltfd 普通支票open cheque
P)j9\ muc SUi1*S JE:n`l/p !}Ou|r4_ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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un Rc.<0# 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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n,q ?;#3U5$v {F9Qy0.*u A%8`zR 支票换现金||兑现to cash a cheque
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64?$TT 清理票款to clear a cheque
Ac(irPrD 1eyyu! pmD-]0 LOG*K;v3 保证兑现to certify a cheque
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7<'i #E~ Iybpk?,M+ 填写支票数额to fill up a cheque
Olh%"=*; j#>![km Mu h \cK #2'&=?J1r 支票上划线to cross a cheque
,) jB<` jG ;(89QR/ N$a-i iZUz6 开发支票to make out a cheque
ITqigGan% 2u H\8A+'f _$_CR\$ `ip69 IF2* 签发支票,开立支票to draw a cheque||to issue a cheque
im[gbac x[@3;_'K 0bL=l0N$W !4.^@^L|\ 透支支票to overdraw a cheque
uqeWdj*Y @z JZoJL]J >@e%,z ZUI9[A? 背书支票to endorse a cheque
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z:jF)N {QkH%jj 请付票款||清付票款to pay a cheque||to honour a cheque
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8e }'v?Qq E1w XG 支票退票to dishonour a cheque
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b|A y'wW2U/1- c0p=/*s( 拒付支票to refuse a cheque
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Y|F V)jhyCL -^Va]Lk 拒付支票to stop payment of a cheque
1Nu`@)D0 \)kAhKtG Px&Mi:4tG b>._ r&. 提示要求付款to present for payment
leJd){ ]h$TgX IH:Cm5MV 1/J*ki+? 见票即付持票人payable to bearer
6x8|v7cMH h;[Ncj] 6{WT;W>WT: Gw,kC{:C 支付指定人payable to order
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G5uH/-< Fa^]\: Jl,x~d 已过期||无效out of date||stale
F4gc_>{| Vo8"/]_h 3iL&;D gcF><i6 请给出票人R/D||refer to drawer
;H|M)z#[Z .Dxrc Vp4] Bn:sN_N 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
8}@a?QS(& +q%goG8 W)O'( D 8#B;nyGD1I 文字与数字不一致words and figures differ
F\<i>LWT' DO{4n1-U "ET"dMxU Us.jyg7_c 支票
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'J$NW 时间已过account closed
>X)G`N@! I]1fH b=EZtk6> \ziF(xTvqG 更改处应加盖印章alterations require initials
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Xw5"JE!. 时间已过effects not cleared
8^T$6A[b MLX.MUS p(%x&*)f |JQ05nb 停止付款payment stopped
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X +^:K#S9U 支票毁损cheque mutilated
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|Y?#oZ1 汇款||寄钱to remit||to send money
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q9c/}X &5<lQ1 &h-1Z} L_|Y_=r." 寄票供取款||支票支付to send a cheque for payment
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xm5D$m3# tB.9Ov* 寄款人a remitter
`x{gF8GV g&V.o5jIhc wd *Jq G <q@K- 收款人a remittee
cAS5&T< Ycwb1e# sEa:p:! \8!HZei 国外汇票foreign Bill
I(e>ff cae}dHG2 gUcE,L zD'gGxM1 国内汇票inland Bill
V<7Gd8rDMM 4=Zlsp )NK2uD #0c`"2t&M 跟单汇票documentary bill
JQqDUd 2StpcAlU} Z:Wix|,ONS Gmb57z&: 空头汇票accommodation bill
!8$}]uWP Y~6pJNR 6dh PqL +Muyp]_ 原始汇票original bill
~Y(M>u.+! c/u;v69r Cnolka" HFazqQ[ 改写||换新票据renewed bill
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Qi0*s 即期汇票sight bill||bill on demand
T]xGE Z7v~;JzC# {D@y-K5 7]Egu D4 …days after date||…days after date…日后付款
{:Q2Itsy VXa]L4jJ9 v7-'H/d. ]kPco4 …months after date||…months after date…月后付款
;u%h wlo :X#(T-!t z(xvt> i0P+,U 见票后…日付款…days after sight||…days sight
/H)g<YA `'>>[*06:a OKP?^%kD M$)+Uo2 见票后…月付款…months after sight||…months sight
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{x_>M 同组票据set of bills
9T]]T Ev4 mH?hzxa+ zR4huo U{x'@/Ld 单张汇票sola of exchange||sole of exchange
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- @6E[K'5c1 %F7aFvl* 远期汇票usance bill||bill at usance
[H&m@*UO Vf@/}=X * M;E&@[5 bhI8b/ 长期汇票long bill
@EQ{lGpU3 *n47.(a2i rEViw?^KT wK3}K 短期汇票short bill
4@5<B ~7m+cWC-+ 8177x7UG2[ {r"s.|n 逾期汇票overdue bill
4 (yHD PyoLk qUo(hbp 8_uDxd 宽限日期days of grace
#y?z2! ,"/_G <D=%55 LKm5U6 电汇telegraphic transfer (T.T)
QEVjXJOt0 HG^8&uh] 83dOSS2 B)(A#&nrb 邮汇postal order||postal note (Am.)||post office order||money order
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\f _V;J7Vz s"'1|^od 本票promissory note (P/N)
%!q(zql Q.N^1?(>k Y8d%L;b[D (]pQ.3 押汇负责书||押汇保证书letter of hypothecation
DJbj@ 2W[ Y}Ov`ZM!r !b7H "}!vYr 副保||抵押品||付属担保物collateral security
Vf:t!'WD?2 UKzmRa,s 4, :D4WYWD #*~ ( 担保书trust receipt||letter of indemnity
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VD~; l/`Z+]; GY!&H"% `*slQ}i 承兑||认付acceptance
3w-0v"j U =gj]R w#o<qrpHf =#W{&Te; 单张承兑general acceptance
6"wY;E )~J/,\ Wbc %G8 7#RW4ZM 有条件承兑qualified acceptance
XnNK)dUT} qaUHcdH 9/'j<v6M H: U_k68 附条件认付conditional acceptance
A*$vk2VWw OLiYjYd /E*P0y~KTW E{FN sa 部分认付partial acceptance
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