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。
6xH;:B)d 会计报表statement of account
/8xH$n&xoC ;>NP.pnA) X*pZNz&E [IiwN qZ[~ 往来帐目account current
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XY X<(6T +7V=aNRlE JOBz{;:R{ 现在往来帐||存款额current accout
M_k`%o ,-@xq.D (O$}(Tn r"R(}`<, 销货帐account sales
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*$PO+ ^^%JoQ. 共同计算帐项joint account
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d Di:{er(p lbRzx4=\y 未决帐项outstanding account
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gbt 贷方帐项credit account||creditor account
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借方帐项debit account||debtor account
}3Qc 24` wTxbDT@ H5 E>E*ZZuhj 2`EVdl7B] 应付帐||应付未付帐account payable
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5 应收帐||应收未收帐account receivable
5$kdgFq( YxXqI [@/ /#}5v gljo;f: 新交易||新帐new account
3f"C!l]Xu pe.Ml7o" eTT)P S`0NPGn;@[ 未决帐||老帐old account
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e2?(@"k 现金帐cash account
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6 \|.7-X 流水帐running account
6kN:* &kzj?xK=(j {L].T# 8#w)X/ 暂记帐||未定帐suspense account
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过期帐||延滞帐overdue account||pastdue account
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< ?{6s58Q{ &l m# 杂项帐户sundry account
XRxj W ^`XCT rOcg+5 rQb7?O@- 详细帐单||明细表detail account
\F{:5,Du) -_em%o3XC bWmw3w ?IF)+] 呆帐bad account
q9]IIv ~e-z,:Af K\u_Ji]k 3TS_-l 会计项目title of account
hr/o<#OW n<7u>;SJQ v-Qmx-N D d,2;#_ 会计薄||帐薄account-book
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(,.' j.%K_h?V5 营业报告书||损益计算表account of budiness||business report
bm#(? y(iY 4<gb36)|4 \)/yC74r7( 借贷细帐||交验帐account rendered
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XWfv4 b~w=v_[(I Pw[g gE])!GMM3 明细帐account stated
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)Eo7?]- 与…银行开立一户头to open an account with
4vWkT8HQ yN6>VD{F 'hqBo| y*23$fj( 与…银行建立交易to keep account with
t0)<$At6J 1:M@&1LYp X3%Ic`Lq# SF[FmN!^^ 继续记帐to keep account
bZ1 78>J] E3aDDFDH .(CP. d ye}p~& 与…有交易to have an account with
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!` j+-P :xvP 7U|mu~$.! 04U")-\O 作成会计帐||有往来帐项to make out an account with
cyM-)r@YQV $F'>yop2b %9oYw9H! XB59Vm0E= 清算||清理债务to make up an account
w= P9FxB hC <O`|lF Qnd5X`jF# Bi,;lR5
清洁帐目||与…停止交易to close ones account with
CQh,~ W ~f(:: jPZaD>! sarq`%zrk 结帐to close an account
U.!lTLjfLz L;Z0`mdz 3&&9_`r&_ 0tg8~H3yy 清理未付款to ask an account||to demand an account
e]=lKxFh&l '6y}ZE[ Y5ZZ3Ati PjA6Ji;Hu 结清差额to balance the account with
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'. O3DmNq$dz 清算to settle an account||to liquidate an account||to square an account
3"n\8#X{ I`KQ|h0% UhA"nt0 Ig]iT 审查帐目||监查帐目to audit an account
sm[94,26 *}k;L74| B33$pUk K*UgX(xu4P 检查帐目to examine an account
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<1%f@}+8 转入A的帐户to charge the amount to As account
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N;D 以计帐方式付款to pay on account
;JZS^Wa `;%]'F0` "BX! 2{|h8oz 代理某人||为某人on ones account||on account of one
b&1`NO oy<WsbnS E4m` \+aC"#+0 为自己计算||独立帐目on ones own account
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WV#Up 9]q:[zm^ 由某人收益并负风险on ones account and risk||for ones account and risk
.tD*2 k'0Pi6 Xy5e5K \=_{na_ 由某人负担for ones account||for account of one
AU2i%Q! =s<( P1|" y!!2WHvE {nLjY|* 按某人指示||列入某人帐户by order and for account of one
BcI|:qv| {%_L=2n6 Q-1vw6d V+O"j^Z_J 列入5月份帐目for May account
w*R$o _a1x\,R|DB /Q~i~B 2j- l\C.",CEcc 编入某中帐项下to pass to the account of||to place to the account of
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寄出清算书to send in an account||to send in render an account
o}ZdTf= 1dK*y'rx /~3r;M thhwN
A 支票薄cheque book
-\C!I EY tQw(!Q M3q|l7|9 vh$%9ed 支票陈票人cheque drawer
p|! <u2 }i<# DY`kx2e! (SvWvm 持票人cheque holder
@ta7"6p-i@ #"B\UN d QqK^# ^0 -:G6H 不记名支票cheque to bearer||bearer cheque
J@u;H$@/y 4T ~} 4M2j!Sw <*qnY7c&N; 记名支票||认人支票cheque to order
aeD ;5VV ,'u W*kx @<elq'2 (=om,g} 到期支票antedated cheque
p9x(D/YP0 \pVXimam va0{>Dc+ X<I+&Zi 未到期支票postdated cheque
h-[VH% ,=[?yJy WHj'dodS VcXq?f>\ 保付支票certified cheque
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^l]8 (^Y~/ y#3j`. $3p o%IA}e7PAa 未获兑现支票,退票returned cheque
tg<EY!WY TOB]IrW bAx-"Lu T9Nb`sbV] 横线支票crossed cheque
75XJL;W # +nJgl8'^y aWR}R>E 4b98KsYg 普通横线general crossing
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G xHD=\,{ig n$$SNWgM ^c9t'V`IWQ 特别横线special crossing
ur:3W6ZKl @`q:IIgW I|^;B8[ 6\g cFfo 空白支票blank cheque
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失效支票,过期支票stale cheque
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r&p 普通支票open cheque
:bwjJ}F (|klSz_4LM H4:`6 PSL fF7bBE)L/| 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
I ?gSG*m u)}$~E> F8jd'OR a7r%X - 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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Zu1 pNepC<rY bDL,S?@ kmP]SO?tx 支票换现金||兑现to cash a cheque
zv0l,-o !dyXJQ 4|riKo) 1w@(5 ^V 清理票款to clear a cheque
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dfNiCH ,|y:" s &Sw%<N*r IzikDc10 保证兑现to certify a cheque
*>7 >g" 8']M^|1 <D<4BnZ( I*{4rDt 填写支票数额to fill up a cheque
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< !t$'AoVBq SUCMb8 JTO~9>$ B 支票上划线to cross a cheque
_aGOb;h $PTP/^ l{I6&^!KS uwzvb gup? 开发支票to make out a cheque
xjfV?B'Y}V 1+szG1U= \?[v{WP) x+Ttl4 签发支票,开立支票to draw a cheque||to issue a cheque
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o*#t xST8|H ~$Tkn_w# >7lx=T
x 透支支票to overdraw a cheque
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-( K28+]qy[ 7Ri46Tkt '&x#rjo# 背书支票to endorse a cheque
=mS\i663 $?Yry.2 &]" nzd2zY>V 请付票款||清付票款to pay a cheque||to honour a cheque
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t &z ;&<{ey UW N*j_9i 6G1@smP 支票退票to dishonour a cheque
B~ ]k#Ot) 77C'*tt1] Vq2y4D? -~s!73pDY 拒付支票to refuse a cheque
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{Wxv EN$2,qf 拒付支票to stop payment of a cheque
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F:9 C7rNV0.Fq q*U*Fu+ 提示要求付款to present for payment
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l913 +c(zo4nZ WKC.$[T= 见票即付持票人payable to bearer
oe%}?u Ov5" Eo{"9j\ Q\^O64geD 支付指定人payable to order
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(U&tt]| SX<` {x&L 'qZW,],5 已过期||无效out of date||stale
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f[@77m* 请给出票人R/D||refer to drawer
x.7]/) {K+icTL3 {_7i8c<s= GR&z, 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
*^g:P^4 4lr(,nPRD K~c=M",mW 8K.R= 文字与数字不一致words and figures differ
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mKEYX A0o-:n Fu 支票
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P^A!.}d 时间已过account closed
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Cbg!:Cws R9'b-5q 更改处应加盖印章alterations require initials
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RP~|PtLw_ 时间已过effects not cleared
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0= G'oG</A C9~52+S B|R@5mjm 停止付款payment stopped
=T-&j60 W }8'Pf T^Y([23 d9B]fi} 支票毁损cheque mutilated
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RZHd9v$ 汇款||寄钱to remit||to send money
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8+ \P j 7({]x*o*% VXYK?Qc' 寄票供取款||支票支付to send a cheque for payment
xfpa]Z 8 7BHq) Z1 Bp+a3 <L"GqNuRQ 寄款人a remitter
o<[#0T^K ]Bcp;D oE+R3[D?r /LvRP yj@ 收款人a remittee
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v-#Q7T 国外汇票foreign Bill
SSPHhAeH8 uW30ep' 7[> 6i %+j8["VEC 国内汇票inland Bill
j7jCm: p^Ak1qm~e O_ChxX0KP EH256f(& 跟单汇票documentary bill
P0W*C6&71| VtnRgdJ V8rx#H~ [U5\bX@$ 空头汇票accommodation bill
W+PJZn N>XS=2tzN EK;YiJ [<%H>S1 原始汇票original bill
4x /W>iJfx ;\]b T;# w2
a1mU/ 改写||换新票据renewed bill
te3}d'9&| `8AR_7i 8n'B6hi E^vJ@O 即期汇票sight bill||bill on demand
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P* lQRA IFF92VD& ujlY!-GM BI3@|,._N …days after date||…days after date…日后付款
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Q ~/98Id}v …months after date||…months after date…月后付款
l|kSsP:GO =<?+#-;p 9~p[ M luVx' 见票后…日付款…days after sight||…days sight
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6G. {]%0lf: 见票后…月付款…months after sight||…months sight
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|4B:<x 同组票据set of bills
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*< 单张汇票sola of exchange||sole of exchange
*X+79vG: 5N/%v&1 :lf+W X voo= 远期汇票usance bill||bill at usance
;[=8B\? g^}8:,F_ Gn ~6X-l tjdaaN#,V 长期汇票long bill
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8fU 短期汇票short bill
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bdmomV e?JW #xX5,r0 逾期汇票overdue bill
/v-6WSN U%q7Ai7 P<X\%_Iat glM$R &/ 宽限日期days of grace
BG6B : a@@)6FM E\as@pqo\p WtG~('g>& 电汇telegraphic transfer (T.T)
"4riSxEyF lku[dQdk IC1NKn<k 2+QY hdw 邮汇postal order||postal note (Am.)||post office order||money order
1(I6.BHW "alyfyBu'M '98VYCL ;<Ar
=? 本票promissory note (P/N)
BK)$'AqO 5,_u/5Y4 UNom- b:lP%|7 押汇负责书||押汇保证书letter of hypothecation
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DbPX V^3L3|k G,o6292hj 副保||抵押品||付属担保物collateral security
Cd,jDPrw nExU#/*~^ OBOtu u. x=b7': nQ 担保书trust receipt||letter of indemnity
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zq 8u6:=fxb 0ZZZoPo 承兑||认付acceptance
^@3sT,M,S ([SU:F!uW( B@&4i?yJ [@J/eW
B 单张承兑general acceptance
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zd =Xi07_8Ic< xF;kTBRi 有条件承兑qualified acceptance
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*m%9Y1Q &;^YBW :I 附条件认付conditional acceptance
9^oKtkoDZ @ ;*Ksy@1O a1C{(f) X:HacYqtC 部分认付partial acceptance
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