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。
U@DIO/C,m` 会计报表statement of account
>=$( ,8" U }xRvNz GXf"a3 u|i.6:/= 往来帐目account current
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Q`dJL j#zUO&Q@ 现在往来帐||存款额current accout
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9*U3uyPi 销货帐account sales
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WI\Eh 0escp~\Z 共同计算帐项joint account
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sx On 未决帐项outstanding account
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%9C_p]P* 3%p^>D\ ET.c8K1f 贷方帐项credit account||creditor account
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m>f[ EA) K"C 借方帐项debit account||debtor account
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z@ W!MO}0s ^Cs?FF@P 应付帐||应付未付帐account payable
;Hk{bz( R9xhO! t4X:I&l-M: Rf9;jwU 应收帐||应收未收帐account receivable
[Wf% iwB nJC/yS| +`'=K ;{U Te_%r9P|2 新交易||新帐new account
OTwIR<_B+ >PHin%# \W:~;GMeD RzgA;ZC' 未决帐||老帐old account
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v1 X+dLk(jI`u tX)l_?jVH 现金帐cash account
M ^S <G S+9}W/ f2ea|l vM5yiHI(jb 流水帐running account
Q#M@!& WOkAma- =cz^g^7 'ONCz 暂记帐||未定帐suspense account
]l/ PyX :k&R]bc9 &pCa{p l4:B( 过期帐||延滞帐overdue account||pastdue account
CvkZ<i){ {Qv Whf |0^~S wX/0.aZ | 杂项帐户sundry account
csK;GSp} xNAX)v3Z f(SK[+aqW Q> d<4]` 详细帐单||明细表detail account
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EGUtd rD_\NgVAs J> Z.2 呆帐bad account
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"cz {(#2G, 会计项目title of account
?2q4dx0 [[FDt[ l4 sx1w5rj.Y0 "WF@T 会计薄||帐薄account-book
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! 营业报告书||损益计算表account of budiness||business report
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x<-^ 借贷细帐||交验帐account rendered
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'8 dQljG.PiK z ?L]5m`H AJYZ` 明细帐account stated
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e 与…银行开立一户头to open an account with
i&mt- eXA@J[-M: 1[:tiTG|C <rI8O;\H 与…银行建立交易to keep account with
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:q34KP EBMZ7b-7 }Gf9.ACQ 继续记帐to keep account
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v 与…有交易to have an account with
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q+ b|Sjh; 作成会计帐||有往来帐项to make out an account with
y^:N^Gt +/U6p! / n@by4;W @:w[(K[^b/ 清算||清理债务to make up an account
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;8x 清洁帐目||与…停止交易to close ones account with
GUcGu5tw: 9s2N!bx #`qP7E w ana?;NvC 结帐to close an account
0eFvcH:qG 7N8a48$8 \O=t5yS U2CCjAgRs 清理未付款to ask an account||to demand an account
+`&-xq76 <IwfiI3y zlhI \jRdc }J+\o~ 结清差额to balance the account with
4l?"zv1 :O9i:Xq[QW !Ct'H1J- ~JX+4~qT 清算to settle an account||to liquidate an account||to square an account
k.6(Q_TS 4fL/,j/^ k:DAko} &O\$=&, h 审查帐目||监查帐目to audit an account
"yf#sEabV q~6((pWi| ICm/9Onh& l'FNp 检查帐目to examine an account
0oPcZ""X] `3'4_@7s9 -+Gd <U$ !cA4erBP 转入A的帐户to charge the amount to As account
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d# T j6#RV@ p` "PfNC<MQo dW9Ci"~v 以计帐方式付款to pay on account
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`pU>9 2[~|6@n Ja%(kq[v V[fcP; 代理某人||为某人on ones account||on account of one
k*k 9hv? <?Y.w1 +^<-;/FZue &k@r23V7r 为自己计算||独立帐目on ones own account
m$H(l4wB> o 4cqLMu -J(93@X9 "2>_eZ#b 由某人收益并负风险on ones account and risk||for ones account and risk
W8Aii'Q8C/ $94l('B6H .?LP$O= egh_1Wg2a 由某人负担for ones account||for account of one
H-'~c\) .!yw@kg tY0C& u2 s* UO!bH a 按某人指示||列入某人帐户by order and for account of one
!fK9YW(Im ]x^v;r~ n81z0lnr &pEr;:E 列入5月份帐目for May account
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# 4t< mX IrTMZG 编入某中帐项下to pass to the account of||to place to the account of
Ika(ip#]= vj4n=F,Z B<6Ye9zuG ~ -zch=+u 寄出清算书to send in an account||to send in render an account
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[ r0fEW9wL KSB{Z TE 支票薄cheque book
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WJF#+)P:Y kzXmiBL<9 %2z]2@ 支票陈票人cheque drawer
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kN *Rj(~Q/t 持票人cheque holder
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nlc? 0MX``/Z72 jw$[b=sa 不记名支票cheque to bearer||bearer cheque
#25%17 6y}|IhX?z ^Uq"hT(41 ,/6 aA7( 记名支票||认人支票cheque to order
F2Nb]f $pGdGV\H V]qv,> t8\XOj 到期支票antedated cheque
e9@7GaL`"S y;1l].L yx&'W_Q@ uSU[Y,'x 未到期支票postdated cheque
"*N=aHsj T~JE.Y3B3 SxWK@)tP )%D>U 保付支票certified cheque
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G M^3pJ=;5 未获兑现支票,退票returned cheque
Mz#<Vm4 sm>5n_Vw [mJmT-> ;Uv/#"r 横线支票crossed cheque
I|oS`iLl$ 7GVI={b 8fX<,*#I %}0B7_6B+@ 普通横线general crossing
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XS2;V .,$<waGD By7?<A klwNeGF]N 特别横线special crossing
a }m> c>3AR17+5 G378,H {} gr\ 空白支票blank cheque
Yl#|+xYA5[ 1QPS=;|) P/hV{@x a/v!W@Zz} 失效支票,过期支票stale cheque
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h)w ~vMdIZ.h 普通支票open cheque
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k Z2cumx( 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
pi|P&?yw ?!Bf# "TY 2MQ
XtK 8\H*Z2yF+ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
F\G-. 1 znxP.=GB vz1yH%~E CfMCc:8mL 支票换现金||兑现to cash a cheque
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4,)EG1 ?n0Z4 8% 清理票款to clear a cheque
C ks;f6G =]swhF+l- Uzzt+Iwm B2/d%B 保证兑现to certify a cheque
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M0' [)wLji7MK 填写支票数额to fill up a cheque
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C7[ *?v_AZ b:6NVHb% (.Th?p%>7 支票上划线to cross a cheque
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开发支票to make out a cheque
SE7mn6,%\ P]mJ01@' fb*h.6^y9 _yN&+]c 签发支票,开立支票to draw a cheque||to issue a cheque
;.'\8!j :Q-QY)hH +~[>Usf [0M`uf/u 透支支票to overdraw a cheque
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BV-(`#~:y 2P(6R.8;6 $c0<I59&| 背书支票to endorse a cheque
Qt+i0xd pg9feIW1 L}M%z9K`h h%UM<TZ]" 请付票款||清付票款to pay a cheque||to honour a cheque
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BLs88 支票退票to dishonour a cheque
4Wk`P]?^ a9N$I@bi] 7zcmv"` l&Cy K#B:\ 拒付支票to refuse a cheque
#6F|}E _fM=J+ e,DRQ2AU X@pcL{T! 拒付支票to stop payment of a cheque
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9cXL4 K0'= O 提示要求付款to present for payment
>v'@p &\iMIJ- lKBI3oYn -2qI2Z 见票即付持票人payable to bearer
Q79WGW 7:'5q]9 's\rQ-TV Ie7S'.Lmq 支付指定人payable to order
#9rCF 3P <El!,UBq< KSve_CBOh =:
=s 已过期||无效out of date||stale
[5;_XMj% gHox>r6.A )u=46EU_ RHu4cK!5 请给出票人R/D||refer to drawer
k[a5D/b ?`3G5at)9f Mt*eC)~Yx nU23D@l 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
vs2xx`Y<Lq l(Y\@@t1 ,8)aKy #SR )tU 文字与数字不一致words and figures differ
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.ls 支票
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"Z#MR`;&29 时间已过account closed
gJg%3K~, c|F2 6$rv Z|BOuB^ +:3p*x%1H 更改处应加盖印章alterations require initials
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Q 6 时间已过effects not cleared
(Eo#oX CA3`Ee+rD ^)1!TewCY oR}'I 停止付款payment stopped
IFkU8EK&B ;5:3 =F>ao y<^hM6S?Z W:1GY#Pe 支票毁损cheque mutilated
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lA x?2y^3<5 汇款||寄钱to remit||to send money
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) 寄票供取款||支票支付to send a cheque for payment
WO+_|*& XB+Juk&d /S`d?AV .]BJM?9 寄款人a remitter
p2j=73$ dUP8[y }>?"bcJ .!Os'Y9[, 收款人a remittee
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5 国外汇票foreign Bill
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A 国内汇票inland Bill
d1/uI^8> k1_3\JO"6 Jtl[9qe#] Gu\lV c 跟单汇票documentary bill
[(/IV+ <m+$@:cO 'fIirGOl ?iaD;:'qE 空头汇票accommodation bill
X]v.Yk=wu v`9n'+h-c6 aDE)Nf} YJ~3eZQ 原始汇票original bill
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i8&@ya 改写||换新票据renewed bill
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即期汇票sight bill||bill on demand
l/@t>% . [5{ PV/SzfvIq +)l6%QKcW …days after date||…days after date…日后付款
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i;8tA! >$p|W~x VJ$UpqVm …months after date||…months after date…月后付款
:s`\jJ x1{gw 5: RE}$(T= 'hl4cHk14 见票后…日付款…days after sight||…days sight
Vpsv@\@J> "8h7"WR '{xPdN q(I`g;MF 见票后…月付款…months after sight||…months sight
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!I$ and)>$)| #Jqa_$\. Wa+q[E 同组票据set of bills
M;K%=l$NG &?gvW//L2 1C'_I MUfhk)" 单张汇票sola of exchange||sole of exchange
~kW[d1'c ^E(:nxQ6s I?!7]S n$ ]~1Xx:X- 远期汇票usance bill||bill at usance
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'ruy.% X,"(G}KUA :gJ?3LwTf _]# ^2S 长期汇票long bill
y}t1r |p 8Cw+<A* \ tx4bV# :7-2^7z) 短期汇票short bill
#N'W+M / &?xZHr` 3.?kxac pZg}7F{$ 逾期汇票overdue bill
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?e3 1$#{om9 P 4|p[V8 宽限日期days of grace
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#WT OEFALt p\ }Ep 电汇telegraphic transfer (T.T)
c/Ykk7T9-- nF!6 !ENDQ?1 :]hNw1e 邮汇postal order||postal note (Am.)||post office order||money order
H${5pY_M U'(@?]2<G /:OSql5K*< ;mAlF>6]\ 本票promissory note (P/N)
*lT: P- 6*\WH% q&RezHK l TC+L\7 押汇负责书||押汇保证书letter of hypothecation
:7P/ZC% aF41?.s (:P-ef$]C ^L@2%}6b` 副保||抵押品||付属担保物collateral security
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:'XGk@ /Q nq,`z 担保书trust receipt||letter of indemnity
4fyds< f ym=7EY?o ,&5\` ;n~-z5) 承兑||认付acceptance
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q2 单张承兑general acceptance
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IUaGz| 有条件承兑qualified acceptance
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ls*bCe 5mYX#//: DQ*T2*L 附条件认付conditional acceptance
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A 6IrA/b 部分认付partial acceptance
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