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。
&OhKx 会计报表statement of account
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|7UwJ 往来帐目account current
:GK{JP DAu|`pyC% 7Xad2wXn HqXo;`Yy} 现在往来帐||存款额current accout
ri JyH;) b7AuKY{L M2@q{RiS )i_FU~ LRq 销货帐account sales
NNl/'ge<\ 7-o=E= 0dcXgP xD\Km>|i 共同计算帐项joint account
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NuhV`0 BXfaqYb;Q (FjgnsW n/,7ryu 未决帐项outstanding account
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贷方帐项credit account||creditor account
u4<r$[]V rmMO-!s 99ha/t amBz75N{ 借方帐项debit account||debtor account
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tt^ze|*&t 34oLl#q* L\Jl'r| 应付帐||应付未付帐account payable
KV5lpN PC o`77gkLO GwW#Ww;Oc 9iF e^^<ss 应收帐||应收未收帐account receivable
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v ^X&9"x)4 新交易||新帐new account
AltE~D/4 '!.;(Jo kH&ZPAI oba*w; 未决帐||老帐old account
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现金帐cash account
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[ 流水帐running account
`{wku@ Hxl,U>za# m@,>d_|-K- 7P`1)juA9 暂记帐||未定帐suspense account
V^{!d} {6n \532@ `e9uSF:9C P\s+2/ 过期帐||延滞帐overdue account||pastdue account
Az-!LAu9 R btF%}<o) # 0!IUSa fv_wK_.
%: 杂项帐户sundry account
Dy@\!F YxtkI:C? pHvE`s"Ea H n!vTB 详细帐单||明细表detail account
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]X@G Qf|}%}%fp DXz8C - wY.g-3 呆帐bad account
668bJ.M\O :(b3)K be/1-=m .O#lab`:2 会计项目title of account
5lxq-E3 +=h!?<*C8 _cw^5 8@aS9th$ 会计薄||帐薄account-book
L%d?eHF %'T>kz *A D&r8V;G[[ ~|9LWp_ 营业报告书||损益计算表account of budiness||business report
^.C X6% t60/f&A#7H nh=Us^xD <PN;D#2bh 借贷细帐||交验帐account rendered
Ql@yN@V |2<f<k/UT 0:Y`#0qK s~$4bN>LD 明细帐account stated
I=%sDn wDhcHB _A|\.(t N#)VD\m 与…银行开立一户头to open an account with
$l;tP ]0i2]=J&, e-cb?.WU? tN3 {7'\7 与…银行建立交易to keep account with
~fp+@j-A 'D"K`Vw !;*2*WuO; lq8ko@ 继续记帐to keep account
*6D%mrK i>Bi&azx /e sk H8BO*8} 与…有交易to have an account with
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r" 作成会计帐||有往来帐项to make out an account with
~R@m!'Ik E9d i 3d'ikkXK kw^Dp[8X 清算||清理债务to make up an account
q3-;}+ eAYW%a Mr NOcx& 5652'p 清洁帐目||与…停止交易to close ones account with
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,ZNh1xt 结帐to close an account
a H|OA\< y]pN=<*h5 =E}%>un lzy$.H"W 清理未付款to ask an account||to demand an account
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5(`OZ{' "">fn( 结清差额to balance the account with
Ddl% V7 <,X+`m& v*'iWHCl, )Kk(P/s 清算to settle an account||to liquidate an account||to square an account
FX|lhwmc( Bx}0E `^bvj]>l \eMYw7y5M 审查帐目||监查帐目to audit an account
mf]( 3ZL So\| Ye UGC|C F2K a,57`Ks+n< 检查帐目to examine an account
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eYWZ"> ^Q)gsJY|I ;vv!qBl|@ 转入A的帐户to charge the amount to As account
X|1_0 8/>wgY 2.Eu+*UC p[@oF5M 以计帐方式付款to pay on account
W#Hv~1 {c\oOM<7 ,'1Olu{v[s (:y,CsR}4 代理某人||为某人on ones account||on account of one
F'UguC"> =wlm >0<KkBH & GzhcW~ 为自己计算||独立帐目on ones own account
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YG <(bCz>o| C DnR 由某人收益并负风险on ones account and risk||for ones account and risk
pRiH,:\ C{`^9J- K[#v(<) d#vSE.& 由某人负担for ones account||for account of one
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-l P ) 按某人指示||列入某人帐户by order and for account of one
(ifqwl62 TJyH/C 47C(\\ e\^g|60f_ 列入5月份帐目for May account
aJy> '!+P{ (?!(0Ywbg ebO`A2V'( 编入某中帐项下to pass to the account of||to place to the account of
M}=s3[d(, 409x!d~it 1Es*=zg 3XAp Y' 寄出清算书to send in an account||to send in render an account
z<yNG/M1>U SLQ\Y%F Q{.{#G P|e:+G 7 支票薄cheque book
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JVUZ}#O 支票陈票人cheque drawer
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o273|* ,Lt~u_ lve D4=..; 持票人cheque holder
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?1s`{yy 不记名支票cheque to bearer||bearer cheque
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% $zk^yumdE ,2 zt.aqB ill-%OPeg 记名支票||认人支票cheque to order
Z/89&Uy`h B\=SAi E3~,+68U /~o7Q$)-b 到期支票antedated cheque
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未到期支票postdated cheque
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Veb+^& 7=7!| UV ]}mly`Fw 保付支票certified cheque
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N45 N3uMkH-< *'UhlFed 未获兑现支票,退票returned cheque
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\ErJ+i 横线支票crossed cheque
P'a0CE% ksB ]]el| RL?u n}Qa 普通横线general crossing
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" 特别横线special crossing
cvZni#o2) Sg-g^dIN1 6OfdD.y YS]>_ 空白支票blank cheque
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uY.=4l W[@i;f^g 失效支票,过期支票stale cheque
Gs+\D0o! 1*Sr5N[= {F'Az1^I= r8IX/ , 普通支票open cheque
M,crz "e~k-\^Y jr9&.8%W:v ?QGmoQ) 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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t/ Y.q>EUSH >R( 8/#|E 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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\;-qdV_JB >B0D/:R9 支票换现金||兑现to cash a cheque
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y.:P 清理票款to clear a cheque
R4V \B [_h%F,_ A x;Gz6| vK(I3db! 保证兑现to certify a cheque
, 7Xqte QjLji+L !(Q l)C T'8RkDI}- 填写支票数额to fill up a cheque
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F<5nGx cC !6Q`>s] 支票上划线to cross a cheque
I0DM=V>; \k;U}Te< s|Zx(.EP jPnO@H1 开发支票to make out a cheque
9mQ#L<Ps ^|aNG`|O ]c}=5m/ =N_,l'U\^ 签发支票,开立支票to draw a cheque||to issue a cheque
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u =Y >Dne? 8r 2/@D7>F&g 透支支票to overdraw a cheque
!h>D;k6 e 1~'_K9eE pW{8R^vKm a}>Dz 1R 背书支票to endorse a cheque
]ZTcOf =Ey`M#t; t^.'>RwW| a=+T95ulDy 请付票款||清付票款to pay a cheque||to honour a cheque
< A?<N?%o t}Ss=0dJO XrS\+y3 Ziz=]D_ 支票退票to dishonour a cheque
Jf)3< ~G (;}tf~~r pCC 7(Ouo ANMYX18M 拒付支票to refuse a cheque
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8Mu;U3cIW 拒付支票to stop payment of a cheque
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8Wd 提示要求付款to present for payment
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t( 见票即付持票人payable to bearer
aI(>]sWJ e7xj_QH ni6r{eSQ [;KmT{I9 支付指定人payable to order
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Vd 已过期||无效out of date||stale
^7aN2o3{ !gH9 ay +;q.Y? >qR~'$,$ 请给出票人R/D||refer to drawer
_8><| 3d n.hElgkUOr `qiQ$kz 0xpx(T[ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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0Nf ^bUxLa[. '{f=hE_/ ?_q+&)4-o 文字与数字不一致words and figures differ
{J]-<:XD [f!O6moR6 !@g)10u N[Sb#w`[/ 支票
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6^#uLp> 时间已过account closed
GBP-V66 8]< f$3. zgKY4R{V v27Ja .tA 更改处应加盖印章alterations require initials
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k0H#:c} K:5eek ,EEPh>cXc 停止付款payment stopped
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K SH8/0g? fgF;&(b 支票毁损cheque mutilated
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&24 ULBg{e?l8 D>sYPrf HIf{Z* mb 汇款||寄钱to remit||to send money
Q\kub_I{@ +MUwP(U=w >V;,#5F_ RL}KAGK 寄票供取款||支票支付to send a cheque for payment
rdJB*Rlkh @"|i"Hk^ Cg!^S(U4 Bw<rp- 寄款人a remitter
w1|Hy2D`0 TGV r;qzo. gPEqjj 收款人a remittee
.~klG&>aV 5/I_w0 8SmjZpQ? >HTbegi 国外汇票foreign Bill
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Z0n; +,flE=5]s 国内汇票inland Bill
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: hW2.8f$ Fhj8lVvk 跟单汇票documentary bill
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yk GJQc!cqk 空头汇票accommodation bill
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N}`^ XutF"9u 原始汇票original bill
:FQ1[X1xm m],Ud\ V1bh|+o9 m(47s 改写||换新票据renewed bill
"mIgs9l$ aXR%;]<Dw VOgi7\ eaZQ2 即期汇票sight bill||bill on demand
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3 FJS'G^ L-h$Z0]_F #V_GOy1- …days after date||…days after date…日后付款
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:)W6 Of7+/UV …months after date||…months after date…月后付款
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SV{s{ t/p $ 见票后…日付款…days after sight||…days sight
grcbH \M+L3*W >1|g5 \7 a4uc 见票后…月付款…months after sight||…months sight
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$aP(|!g EESN\_{~. " 'tRfB 同组票据set of bills
mh`|=M]8E <$Yi]ty
Np,2j KF( \C|cp|A*& 单张汇票sola of exchange||sole of exchange
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(F 1Ix3i9 #G;X' BN 远期汇票usance bill||bill at usance
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v1.*IV5Y 长期汇票long bill
"^rNr_ H5xzD9K;/C SgM.B d ,F5:w& 短期汇票short bill
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onoI&kV| 逾期汇票overdue bill
.{so u<Xog$esu i$Z#9M9 h=+$>_&: 宽限日期days of grace
< o I8-f :L$4*8@`+ =!0I_L/ :`W|hE^ 电汇telegraphic transfer (T.T)
3N4.$#>#9@ 46XN3r T@48 qg +=fKT,-*G! 邮汇postal order||postal note (Am.)||post office order||money order
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@Ag ]((i?{jb( NPJ.+ph 本票promissory note (P/N)
kBsXfVs9 .9M.| ^ddO&!U TSto9$}* 押汇负责书||押汇保证书letter of hypothecation
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2Hqu> 副保||抵押品||付属担保物collateral security
8T5k-HwE []p"3i dHII.=lT 32>x^>G=> 担保书trust receipt||letter of indemnity
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]PX}b ZKdh%8C 承兑||认付acceptance
kC$I2[ t! |C-y}iQ:6~ km 5E)_] \ TL82H@D 单张承兑general acceptance
p:[LnL 2Rptxb_@ VifmZ;S@Y fluGf 有条件承兑qualified acceptance
u''BP.Y S <GZhH: .6 T4 z7I uqZ3Hyb 附条件认付conditional acceptance
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|* i21QJ6jPcI -Ktwo_V* 部分认付partial acceptance
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