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。
4s2ex{$+MA 会计报表statement of account
5~5ypQj 9_dsiM7CT zW&W`( FkkB#Jk4 往来帐目account current
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2Q/D?a >,1LBM|0u 现在往来帐||存款额current accout
_P+|tW1 hidweg*7 'D{abm0 !(o2K!v0 销货帐account sales
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PUArKBYM- \`x'g)z(i 共同计算帐项joint account
)QT+;P. -|mRJVl8 9|DC<Zn&B# EpMEA1=& 未决帐项outstanding account
=V4!t|(7 m#p^'}]!; Ss}0.5Bq BW[K/l~"$: 贷方帐项credit account||creditor account
#nz$RJsX bp_@e0 sP!qv"u 4v$AM8/o 借方帐项debit account||debtor account
,|/$|$' VVOt%d "f+2_8%s+ a#=-Aj- 应付帐||应付未付帐account payable
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X +UtK2<^:o ;C%EF J>Ha$1}u/ 应收帐||应收未收帐account receivable
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EFy. 新交易||新帐new account
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NM ]/OKs'H =\.|' 未决帐||老帐old account
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[&: 现金帐cash account
We2=|AB I6_+3}Hm{ mUxD.;P z7o59& 流水帐running account
t~Ax#H ikC;N5Sw !RI&FcK TEtZPGFl 暂记帐||未定帐suspense account
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k~<a F(9T;F 过期帐||延滞帐overdue account||pastdue account
;uy/Vc5,Y l3,|r QD 9viC3bj. o (;N_lF0 杂项帐户sundry account
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详细帐单||明细表detail account
lz>hP +?8nY.~,' Kfh"XpWc$ w[iQndu 呆帐bad account
\)bwdNWI B!Y;VdX )u$A!+fo s$Mj4_p3l 会计项目title of account
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GdVSjNC H5n"!! ?AEpg.9R- 会计薄||帐薄account-book
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`k+k&t 营业报告书||损益计算表account of budiness||business report
.._wTOSq yR&E6o.$z :mij%nQ>$ nxG vh4'i8 借贷细帐||交验帐account rendered
<B)lV'!Bd i<l)To - MxY CMe4S[ Ut<_D8Tzx 明细帐account stated
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e<6Hh 与…银行开立一户头to open an account with
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o'1Pknz T"$"`A" Fw|5A"9'a' )|:|.`H 与…银行建立交易to keep account with
b3Do{1BV MSA*XDnN KjLj f@yST z;u 继续记帐to keep account
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D M$w^g8F27H 与…有交易to have an account with
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_ gMJ\{ PS>k67sI !=ZbBUJF 作成会计帐||有往来帐项to make out an account with
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A+ 清算||清理债务to make up an account
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E oYu5]ry L./UgeZ rK];2[U 清洁帐目||与…停止交易to close ones account with
En1pz\' `74A'(u_ 8Y:bvs.j 0%vXPlfnY 结帐to close an account
{W@Y4Qqq JTx&_Ok# ^58'*13ZL GeE|&popO 清理未付款to ask an account||to demand an account
x}-r Ar Ix"uk6 h GMFp,Df y>|7'M*+ 结清差额to balance the account with
"xw2@jGpG HdVGkv/ *K!V$8k=99 dw'%1g.113 清算to settle an account||to liquidate an account||to square an account
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s'W U 审查帐目||监查帐目to audit an account
/z6NJ2jb R(3V !ph 2Ui)'0 w+ bMDp 检查帐目to examine an account
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^7< 转入A的帐户to charge the amount to As account
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YV 以计帐方式付款to pay on account
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,aI 代理某人||为某人on ones account||on account of one
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*Td tPc '#. VMsAT3^w bNj| GIf 为自己计算||独立帐目on ones own account
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=6p 由某人收益并负风险on ones account and risk||for ones account and risk
S-g`rTx L9&Z?$6J_p a'rN&*P yD(0:g# 由某人负担for ones account||for account of one
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\E8e Z'hW;^e%_z 按某人指示||列入某人帐户by order and for account of one
^7V9\Q9 hBOI:4u[ h{VCx#!] tNoo3& 列入5月份帐目for May account
#P<v[O/rA i` n,{{x&4 ;VNwx(1l` 32:q' 编入某中帐项下to pass to the account of||to place to the account of
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A7 E*w 9co1+y=i{ U_y)p Cd 寄出清算书to send in an account||to send in render an account
Atzp\oO mN!>BqvN %HpTQ ;a*i*{\Rm 支票薄cheque book
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9Ld3 支票陈票人cheque drawer
&Dgho "n=`{~F D/"[/! :I1)=8lO 持票人cheque holder
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%wCY` 不记名支票cheque to bearer||bearer cheque
#db8ur3? j|A *rzL8 j]6Z*AxQ jxm.x[1ki^ 记名支票||认人支票cheque to order
Nc,"wA x~?,Wv|cm uI}S9 z;xp1t@ 到期支票antedated cheque
G!C2[:[g Kzb&aOw <=l!~~% ) ^'Q@W 未到期支票postdated cheque
kOmTji7 _>9|"seR be |k"s|6) T2P0(rEz 保付支票certified cheque
rp6Y&3p. rbHrG<+7zO CS)&A4`8 ; =ai]AYW 未获兑现支票,退票returned cheque
L= O,OS+ $]<C C ` VLQDktj& WZ"NG| 横线支票crossed cheque
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i} 普通横线general crossing
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rs?I,NV ZSuUmCm E3<jH 特别横线special crossing
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;_bB"q* 空白支票blank cheque
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81 失效支票,过期支票stale cheque
&W:Wv,3 V@&zn8? kSv?p1\@&P Q6@}t&k4C 普通支票open cheque
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OdH 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
<mjH#aSy []/=!?5B R/R[r> 1)6 TS^(<+' 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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i ^N#kW-i ;2q;RT`h /6B!&b2f 支票换现金||兑现to cash a cheque
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\j%zD .\= GfF' -l8n0P1+ 清理票款to clear a cheque
5\8Ig f> UeV2`zIg` zYO+;;*@ qUA&XUJ 保证兑现to certify a cheque
Vh$~]>t:f %Js3Y9AL C D{'x7!5r d!7cIYVZ 填写支票数额to fill up a cheque
b)J(0,9`G" O9wZx%< Zy,U'Dv b2u_1P\ 支票上划线to cross a cheque
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[8 9_V'P]@ fp|!LU 开发支票to make out a cheque
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$%5;-kO SoeL_#+^W ke_Dd? 签发支票,开立支票to draw a cheque||to issue a cheque
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U *X8<hYKZq mwVH>3{j 透支支票to overdraw a cheque
9Xo'U;J 2#~5[PtP^ P0uUVU=B| <\!+J\YTA 背书支票to endorse a cheque
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|'E R vS%o>"P 请付票款||清付票款to pay a cheque||to honour a cheque
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Z:FGSwT 9iGUE 支票退票to dishonour a cheque
rU`#3}s Q+'mBi} fC+<n{"C Zc(uK{3W- 拒付支票to refuse a cheque
Q4\EI=4P] iIji[>qz fiqeXE?E uoR_/vol8 拒付支票to stop payment of a cheque
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提示要求付款to present for payment
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+C> If>k~aL7I 见票即付持票人payable to bearer
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nUy| XcB!9AIO {j O:9O@ 支付指定人payable to order
|1C=Ow*" $,Y\ {eA0I\c(C .<566g}VP 已过期||无效out of date||stale
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请给出票人R/D||refer to drawer
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`4< MLg+ 9y E uxD,( 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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hU0S _1_CYrUc 文字与数字不一致words and figures differ
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UaUaSg# MebLY $&8 %~Vgz(/ 支票
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h^o>9s/|/H 时间已过account closed
7(c7- F;$z[z t@(S=i7}- 5%M 'ewu 更改处应加盖印章alterations require initials
AX=$r]_ \`3YE~7J/ $j=c;+W 6$]
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B^Y AKbY 时间已过effects not cleared
yneIY-g(p +Y;/10p _0^f HUUN*yikj 停止付款payment stopped
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CD^ A/ppr. 2MS-e}mi 支票毁损cheque mutilated
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&wqN 汇款||寄钱to remit||to send money
,pfHNK-u 7;0$UYDU* nO-1^HUl '?7?"v 寄票供取款||支票支付to send a cheque for payment
fsd,q?{a: eru2.(1 Y:UDte[Lb i$`OOV=/e 寄款人a remitter
`s[77V> ]M2<b:yo &oi*]:<FNe #a7 Wx} 收款人a remittee
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国外汇票foreign Bill
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1 /@lZ #"PI%& 国内汇票inland Bill
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%xU~v 跟单汇票documentary bill
g$=y#<2? H|Vq (y^[k {# <hG] f% 空头汇票accommodation bill
Y"eR&d wD9Gl.uQ uLr9*nxd 'dT JE--@ 原始汇票original bill
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4!SO5T 改写||换新票据renewed bill
;4E(n %~z/, [wk 3RYg-$NK[ D)0pm?*5A 即期汇票sight bill||bill on demand
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-@=QI^, 0W}iKT[Z |[%CFm}+? …days after date||…days after date…日后付款
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PDL$y |ji={ BbCt_z' …months after date||…months after date…月后付款
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+@r %+>t @F,GM P.8CFlX #HgXTC 见票后…日付款…days after sight||…days sight
<4DSk9/ u+U '|6)E .tFMa: -;VKtBXP</ 见票后…月付款…months after sight||…months sight
ux8: +a@:?=hc FNQR sNi K9-?7X 同组票据set of bills
+y}4^3Vx^ cwe@W PE2 aWtyY[= Kz v*` 单张汇票sola of exchange||sole of exchange
gy%/zbZx naQ0TN, E~k_4z%M /Dh[lgF0C 远期汇票usance bill||bill at usance
O&ur|&v >n`!S`)9{ rXortK#\% MV+S.`R 长期汇票long bill
>_ )~"Ra hqPpRSv' FN-j@ 'Fe1]B"Y 短期汇票short bill
>Ei-Spy>Xl b[mAkm?9+1 g{]C@,W n$z}DE5 # 逾期汇票overdue bill
h3 Bs M*& tVG d;Uzl1; +`@)87O 宽限日期days of grace
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%u$-} 电汇telegraphic transfer (T.T)
;OE= ;\ EPY64{ <G5d{rKZ Z(' iZ'55F 邮汇postal order||postal note (Am.)||post office order||money order
EQ;,b4k?&g 8Z^9r/%*Z `#X\@?'5 |.]:#)^X? 本票promissory note (P/N)
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P[l? h^u 9W7. dHE\+{K%- 押汇负责书||押汇保证书letter of hypothecation
} s0?RH uk8vecj ZTq"SQ>ym 9c/&+j 副保||抵押品||付属担保物collateral security
8T}Ycm5} SBj9sFZ 4h|48</ h{dR)#)GF< 担保书trust receipt||letter of indemnity
Bt8 _N.N?> "R"7'sJMI GsYi/Z
承兑||认付acceptance
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yL%6! ~"<AYJlO 单张承兑general acceptance
fvW7a8k3 Dm,*G`Js Af zE0mBW 2>E.Q@c 有条件承兑qualified acceptance
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I?).D?o 附条件认付conditional acceptance
^Fy{Q*p`( '(JSU De^GWO.?bT 0?D`|x_ 部分认付partial acceptance
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