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$v*SeVHE 会计报表statement of account
[_ESR/&N 4)ez0[i$X %{s<h6{R k_.%(ZE 往来帐目account current
n\&[^Q#b| rWEJCFa Ul7)CT2: mu0ER 3o 现在往来帐||存款额current accout
*?%DdVrO@ 9.f/d4 W#E-vi+l 6!])\Ay 销货帐account sales
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\s>;G 0t?: 共同计算帐项joint account
OF*m9 9/TF# <7cm[ n#,|C`2r 未决帐项outstanding account
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?J6 ,-#8/9ts z/(^E8F 贷方帐项credit account||creditor account
vL(7|K `=8g%O|T ~itrM3^"w ^2}0lP| 借方帐项debit account||debtor account
.~qu,q7k~ 3G|n`dj 0q(}n v I5PI;t+ 应付帐||应付未付帐account payable
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V> E c[-@5x gnF]m0LR Sb I %| 应收帐||应收未收帐account receivable
oF[l<OY4 ys|a ^VnN HTuv_kE ],9%QE 新交易||新帐new account
86$9)UI 1TeYA6 t uuW._$.A> ^%tmHDNL. 未决帐||老帐old account
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K8CQ YNV4w{>FD l1XA9>n o8c4h<, 现金帐cash account
zsnXPRF v {E~R aj;OG^(!2_ dq[X:3i 流水帐running account
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.h$ q_K8vGm4e WZ`u"t^2V 暂记帐||未定帐suspense account
7:'7EqM +Zgh[a }_m/3*x_ < ]#'6' 过期帐||延滞帐overdue account||pastdue account
FYU)sQ $/sIdFZi jA9&hbQuL luAmq+ 杂项帐户sundry account
-)_"7}|u5 Ux5pw x%HX0= ( _Eo$V& 详细帐单||明细表detail account
4,kdP)Md$ #1c%3KaZI }: v&Nc KneCMFy 呆帐bad account
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m )f T;jy2|mLo CtiTXDc_ /, T@/ 会计项目title of account
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5zHn Bo.< 4P [k qx%4q) 会计薄||帐薄account-book
fHK`u' =y)e&bj BVAxeXO >p"ytRu^ 营业报告书||损益计算表account of budiness||business report
hfzmv~* aYc*v5QN3 JRfG]u6GU 701ei; 借贷细帐||交验帐account rendered
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明细帐account stated
XNODDH Z{<& 2* =z_.RE )bCw~'h* 与…银行开立一户头to open an account with
i|5.DhK} (t$jb|Oa -qv*%O@ vRp#bScc 与…银行建立交易to keep account with
=gSa?pd IY$v%%2WZ U7GgGMw ,mkXUW 继续记帐to keep account
> J4Tk1//b tb#9TF YVSAYv_ZG} B4fMD] 与…有交易to have an account with
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@AGU/v Fog4m=b`g *2nQZ^c. 'IVNqfC)u 作成会计帐||有往来帐项to make out an account with
>ucVrLm,X j6Msbq[ k9]M=eO VTM*=5|c 清算||清理债务to make up an account
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清洁帐目||与…停止交易to close ones account with
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CS[ hDPZj#(c `;X~$uS I[P43>F3 结帐to close an account
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.&<~x cJp:0'd 清理未付款to ask an account||to demand an account
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Y]u 结清差额to balance the account with
h\]D:S p=fj1* H YA< H]zi>;D 清算to settle an account||to liquidate an account||to square an account
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y5e |IN{8 审查帐目||监查帐目to audit an account
nu=yE$BN{ QYS 1.k ,RA;X \Uz7ar#, 检查帐目to examine an account
utH/E7^8 uD'GI H!H&<71- pUp&eH 转入A的帐户to charge the amount to As account
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_"nN# 6}q8%[l| PN(P$6 以计帐方式付款to pay on account
ff{L=uj w!GPPW( @.D1_A ulA|| 代理某人||为某人on ones account||on account of one
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:= :gwM$2vv 为自己计算||独立帐目on ones own account
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U'[ h?D>Dfeg% 8lNkY`P7s 由某人收益并负风险on ones account and risk||for ones account and risk
Hv3<gyD F{'lF^Dc P{2ue`w[ K}OY!| 由某人负担for ones account||for account of one
9 SBVp6' N4L#$\M ru>c\X^| -wdd'G 按某人指示||列入某人帐户by order and for account of one
$sfDtnRy w4<n=k Zf,9 k".'C h!zev~u1)` 列入5月份帐目for May account
A0A]#=S ~LG<Uu DwNEqHi X<8 编入某中帐项下to pass to the account of||to place to the account of
~BbF:DS pWm==Ds| z, f |[3%^!f\ 寄出清算书to send in an account||to send in render an account
p~evPTHnrX lx H3a :gm .@kjC4m "<=HmE-; 支票薄cheque book
v>!tws5e 0!5w0^1 b"PRa|] D=^|6} 支票陈票人cheque drawer
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B 持票人cheque holder
vFx0B? R[bI4|t [+2iwfD D\LXjEme. 不记名支票cheque to bearer||bearer cheque
I$Ra*r aBblP8)8;K Rch?@O#J ~6!TMVr 记名支票||认人支票cheque to order
J};=)xLX; Ty5}5)CRZ 8w\ZY>d of<(4<T 到期支票antedated cheque
1R"?X'w C4.g}q o'*7I|7a TJ`Jqnh 未到期支票postdated cheque
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>? 277Am*2 保付支票certified cheque
=P)H3|AdIm CGCI3Z' Y$K[@_dv= )oCb9K:km 未获兑现支票,退票returned cheque
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FYFd-50 横线支票crossed cheque
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/\y<]b 普通横线general crossing
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Kll. 特别横线special crossing
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b 空白支票blank cheque
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jz a%NSL6 m6iQB\ \ 失效支票,过期支票stale cheque
5fuB((fd( [W,} & vq;_x M.h8Kr!. 普通支票open cheque
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$+Z( 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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4e`-7 's7 (^1hH {wy#HYhv 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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{,R KoF_G[m n[tES6u 支票换现金||兑现to cash a cheque
5FQtlB9F Di>B:= T(4OPiKu 4pG!m&4]ze 清理票款to clear a cheque
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<$*W^ 保证兑现to certify a cheque
o5`LLVif5y lq*{2M{[ MQ7Hn;`B ]^c]* O[8 填写支票数额to fill up a cheque
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Im<( c2fqueK|:W eR*y<K(d 支票上划线to cross a cheque
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NP ( l.@&B@5F 开发支票to make out a cheque
:0'2m@x~ iciw 54;4 e=#'rDm hQPNxpe 签发支票,开立支票to draw a cheque||to issue a cheque
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KY( Tn"/EO^N #V#sg}IhM? H(,D5y`k1 透支支票to overdraw a cheque
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~LCj" [Z$E^QAP l0G sY.~, AttS?TZr 背书支票to endorse a cheque
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m\xlSNW'q V9cKl[ 请付票款||清付票款to pay a cheque||to honour a cheque
ObIL w w4%yCp[, #Rx|oSc} K]s*rPT/, 支票退票to dishonour a cheque
3sF^6<E t~(|2nTO5 2ms@CQy(00 [t }\8^y 拒付支票to refuse a cheque
1xsIM'& #cdrobJ N_^s;Qj p81Vt 拒付支票to stop payment of a cheque
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jgN- 5kbbeO|0G `+?g96 提示要求付款to present for payment
Htn''adg5 /ij)[WK@ `%oJa` 4k4 d% 见票即付持票人payable to bearer
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RC8^4 8AgKK=C= Lw_s'QNWR 支付指定人payable to order
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$Tp0v`t S%{^@L+V .m/$ku{/J 已过期||无效out of date||stale
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)`c[ Tc.k0n%W:b W _JGJV.^f (]gd$BgD 请给出票人R/D||refer to drawer
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u mA2L~=v# 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
'"Z\8;5i ^]{m*bEkR kACgP!~/1 S;L=W9=wby 文字与数字不一致words and figures differ
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6)j4- 支票
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:plN<8 时间已过account closed
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更改处应加盖印章alterations require initials
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l.nd Wv 时间已过effects not cleared
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bo|3sN+D 0ub0[A 停止付款payment stopped
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wB BL[N ?%A9}"q] kWMz;{I5*w 支票毁损cheque mutilated
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! 'I 汇款||寄钱to remit||to send money
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@B wG@f~$ 寄票供取款||支票支付to send a cheque for payment
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oh3R\ pt$\pQ PK).)5sW i@m@]-2 寄款人a remitter
E^4}l2m_ l9t|@9 c4V%>A yQ!I`T>a 收款人a remittee
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;<gj 国外汇票foreign Bill
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*=8s5Q[ 0PD=/fh[ H):(8/>( 国内汇票inland Bill
r#'ug^^k$X dt|| nF B",;z)(% Fs(FI\^ 跟单汇票documentary bill
~JQ6V?fucD Bwl@Muw b.j$Gna>Q }0V aZ<j 空头汇票accommodation bill
9 2x)Pc^D Marx=cNj U'aJCM t>!Ok 原始汇票original bill
>@)p*y.K ShesJj N 9W,p2 .XT]\'vW 改写||换新票据renewed bill
bae;2| w hVIv-> }qT{" *SC o~7D=d?R 即期汇票sight bill||bill on demand
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mw&'@M_(7 …days after date||…days after date…日后付款
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>~Rzw …months after date||…months after date…月后付款
&F:%y(;{Y 2HO2 ~BiLzT1, d uP0US 见票后…日付款…days after sight||…days sight
8*;>:g 1-$+@Xl }kG>6_p? +Sc2'z>R 见票后…月付款…months after sight||…months sight
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m"':f CG;+Z-"X %l?*w~x PeIKx$$Kl{ 同组票据set of bills
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O{^ fA"c9(>m%] rJh$>V+ ' 单张汇票sola of exchange||sole of exchange
6"?#E[ #[ [dFe-2u ,$ 31\mF\{V KZO[>qC"R 远期汇票usance bill||bill at usance
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xS{ c/^l2CJ0 j\"d/{7Q 长期汇票long bill
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\u04m}h] YC$>D?FW -oTdi0P 短期汇票short bill
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)3= 逾期汇票overdue bill
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W$cV na*Z0y el\xMe^SY /E3~z0 宽限日期days of grace
EEMRy rp^:{6O ej7L-~lxQ -p%cw0*Y]C 电汇telegraphic transfer (T.T)
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cES~ 邮汇postal order||postal note (Am.)||post office order||money order
{6%-/$LX ~1aM5Ba{ *CbV/j"P? ;.<HpDfG_ 本票promissory note (P/N)
kkW }:dBl 9-vQn/O^D k)[c!\a[i Gx4{ 9 押汇负责书||押汇保证书letter of hypothecation
E^A!k=> OG_v[ C5 _k;HhLj` jtq^((Ux 副保||抵押品||付属担保物collateral security
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Zq):c ggrkj0 tK?XU9o fdHFSnQ g 担保书trust receipt||letter of indemnity
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n\ (Q&O'ng1 承兑||认付acceptance
d'H gek{T 4)>S3Yr $~j9{*]5 gzy|K%K 单张承兑general acceptance
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J& K r<UPr zD<8.AIGC 有条件承兑qualified acceptance
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+uc;[` 3.g 4X?=zd 9g'6zB 附条件认付conditional acceptance
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c?HI "!fwIEG 8H T3C\$s )D)4=LJ 部分认付partial acceptance
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