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。
f6 zT 会计报表statement of account
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往来帐目account current
YfC1.8 tylMJ$ 9*. 1cE3uA7 /B$"fxFf 现在往来帐||存款额current accout
8&6h() ,x| 4nk_ u,:GJU (+<SR5,/3 销货帐account sales
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* %nJ^0X_] 共同计算帐项joint account
Epm\=s B2~KkMF P8K{K:T ~X^L3=!vf 未决帐项outstanding account
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Md; 贷方帐项credit account||creditor account
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*0)vsBi y]5O45E0 借方帐项debit account||debtor account
8(UUc>g B\a-Q,Wf -LL49P6 VnUWUIVJ 应付帐||应付未付帐account payable
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SI=vA\e 应收帐||应收未收帐account receivable
75~>[JM 1 dT1DcZ f&glY`s# "?|sC{'C4j 新交易||新帐new account
vn@9Sqk ~6`HJ XVjs0/5b gF;i3OJg 未决帐||老帐old account
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%}Xiqlrd !(PAUWS@ 现金帐cash account
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流水帐running account
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DjK:) won;tO]\;@ 暂记帐||未定帐suspense account
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F% 3b47 过期帐||延滞帐overdue account||pastdue account
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$3 :@zz5MB5@ >%k:++b{ [V_Z9-f* 杂项帐户sundry account
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Bd 详细帐单||明细表detail account
+CL`]'~;E- uc]]zI6 6qQdTp{i rf_(pp) 呆帐bad account
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=Af@ 会计项目title of account
>ENZ['F pEf1[ zq o.IJ4'}aN 2mj?&p? 会计薄||帐薄account-book
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Yr6Wn z97RNT|Y7U C&Rv$<qc 营业报告书||损益计算表account of budiness||business report
+~b@W{ U^iNOMs? Vx$ ?)& gE$D#PZa 借贷细帐||交验帐account rendered
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NX-vN- : p# 5nYi yO\.dp ayR=GqZ1 明细帐account stated
[w&B>z=g$ G^E"#F .d{@`^dh1] 57 (bd0@8 与…银行开立一户头to open an account with
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uYjrzmx g{{DC )> 与…银行建立交易to keep account with
'/l<\b/E r ]JV!'R /dGpac LsB|}_j7 继续记帐to keep account
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U 与…有交易to have an account with
h`Ld%iN\ RLl*@SEi" >Pa&f20Hp ;ED` 7 作成会计帐||有往来帐项to make out an account with
+9EG6"..@H {vCB$@/o Lg6;FbY? 'Lm\ r+$F 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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8&},iu P_e9>t@ z{;~$." Owd{; 结帐to close an account
f%#q}vK- /:S&1'= 3+:F2sjt ?rauhTVnJ 清理未付款to ask an account||to demand an account
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ylTX \tCxz(vKz 结清差额to balance the account with
/O`<?aP% dMw7UJ T( LlNq eHX;*~e6) 清算to settle an account||to liquidate an account||to square an account
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3sv #!yW)RG UO~Xzx!e 审查帐目||监查帐目to audit an account
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@zv )#%v1rR d@b" ~r} G!<-9HA5 检查帐目to examine an account
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U}kimz TmEJ!)* 转入A的帐户to charge the amount to As account
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` e3S &m5FYm\ 以计帐方式付款to pay on account
wk9qyv< qT153dNA& Z%m\/wr 59k[A~)~ 代理某人||为某人on ones account||on account of one
zm~sq_=^ *4HogC ;0"p)O@s04 ][?@)) 为自己计算||独立帐目on ones own account
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d_] sV4[ 由某人收益并负风险on ones account and risk||for ones account and risk
n=iL6Yu( v$d^>+Y# O[<YYL0 l>D!@`><I 由某人负担for ones account||for account of one
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x\K9|_! 按某人指示||列入某人帐户by order and for account of one
Eb~e=){ zd0[f3~ g3*J3I-O Y'U]!c9 列入5月份帐目for May account
k [eWhdSw 7=`_UqCV 3uy^o \$Q? 编入某中帐项下to pass to the account of||to place to the account of
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-: :pw6#yi8` 寄出清算书to send in an account||to send in render an account
~{00moN"m w:3CWF4q] c2~oPUj c`s ]ciC 支票薄cheque book
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UG- Aa!#=V1d N / Fa^[ q]rqFP0C 支票陈票人cheque drawer
IfzW%UL m#|h22^H @!KG;d:l h=o%\F4 持票人cheque holder
2q}lSa7r #-7m@EU;O J/>9w j|w_BO 9 不记名支票cheque to bearer||bearer cheque
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?#WQf (X/dP ~ 记名支票||认人支票cheque to order
V]W-**j< /#Lm)-%G 7OdJ&Gzd bZCNW$C3l 到期支票antedated cheque
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c -^ 3FsX3K,_X Q=?YY-*$ 未到期支票postdated cheque
n _eN|m?@ [WUd9fUL V7)<MY bOdQ+Y6 保付支票certified cheque
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tE"IE$$1 ={B?hjo<- 未获兑现支票,退票returned cheque
WVdF/H EncJB 8fC5O gV;9lpZ2 横线支票crossed cheque
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P\oLr9 普通横线general crossing
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j z@X 特别横线special crossing
{33B%5n" DpvMY94Qh *DuP~8 ;6tGRh$b 空白支票blank cheque
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Y} VL8yL`~zc. 失效支票,过期支票stale cheque
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]Qvf> 9PWqoz2c 0xzS9 ~vw$Rnotz 普通支票open cheque
]?UK98uS\A 6rh^?B VL/KC-6 ^$~&e :{ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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i'R= ANlzF&K j)Y68fKK 4rH:`494 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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(x1 #_~ 支票换现金||兑现to cash a cheque
uTRFeO> Tw@:sWC 7qEc9S@ Km!~zG7< 清理票款to clear a cheque
Y%#r&de VZCCMh- o>@9[F,h+ #KwK``XC4 保证兑现to certify a cheque
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B;^YHWJ6i 填写支票数额to fill up a cheque
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Q= `l}+BI`4 {7d\du&G LseS8F/q 支票上划线to cross a cheque
*7^w}v+. {]3Rk :i/uRR ^u$?& # 开发支票to make out a cheque
k_](u91 xL\R-H^c] &0JCZ/e TmUN@h 签发支票,开立支票to draw a cheque||to issue a cheque
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Or"+d 5 透支支票to overdraw a cheque
zi= gOm >NAg*1 0)E`6s#M _>(qQ-Px 背书支票to endorse a cheque
2PG= T/ (VB-5&b #6F/:j; N)o/}@]6 请付票款||清付票款to pay a cheque||to honour a cheque
sX|bp)Nw OQ*rxLcA 31`Eq*Y)4 +w9X$<?_ 支票退票to dishonour a cheque
taqmtXU=( wfrSI:+> YZQF*fj )~ =g}& 拒付支票to refuse a cheque
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G_)(? 7) q+?>shqsZ )sG/H8 提示要求付款to present for payment
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jZx{1kCR Fv2U@n6'v ,R5z`O 见票即付持票人payable to bearer
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W}w+! KdU&q+C^ 支付指定人payable to order
c^%&-], i[rXs/] {aVL3QU ;vLg4k 已过期||无效out of date||stale
.jvRUD8A7 ZG bY ns`njx}C GK8x<Aq%z 请给出票人R/D||refer to drawer
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HYWKx>< 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
-:NFF' Ld$e -dB a+#Aitd DqbU$jt` 文字与数字不一致words and figures differ
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eH 3tAX4DnYrq -na oM XWNDpL`j5 支票
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OF/DI)j3 时间已过account closed
'>0rp\jC z*BGaSX % G@I/Dy b0ablVk 更改处应加盖印章alterations require initials
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kjOPsz*0 时间已过effects not cleared
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停止付款payment stopped
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1&"xl 支票毁损cheque mutilated
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<`Q ZXL ,s.{R DgiMMmpE 汇款||寄钱to remit||to send money
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"#dp 寄票供取款||支票支付to send a cheque for payment
ji:E gHe%N?' XEvDtDR Z{gJ m9 寄款人a remitter
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收款人a remittee
Y]-7T-*+t O2 sAt3' SB}0u=5 z=/xv}, 国外汇票foreign Bill
s_`=ugue bL9EX$P Wo[*P\8 rW<sQ0 国内汇票inland Bill
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:1AAhT[ 跟单汇票documentary bill
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cEm s)<^YASg 空头汇票accommodation bill
Am&PH(}L 5oP31 <!qv$3/7 kICZc{} ` 原始汇票original bill
6}aH>(3!A ~Vf+@_G8` .o?"=Epo gk.c"$2 改写||换新票据renewed bill
A0>u9Bn"Qw z/&2Se: Pm*N!:u K9 tuiD+j 即期汇票sight bill||bill on demand
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…days after date||…days after date…日后付款
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)n&@`>vm …months after date||…months after date…月后付款
z%cpV{Nu Ka$YKY, 5`?'}_[Yj N-g=_86C" 见票后…日付款…days after sight||…days sight
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"\]NOA* ?%Pd:~4D ?9)-?tZ^Q 见票后…月付款…months after sight||…months sight
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OKmy }#3'72 S3oSc<&2 X$<s@_#1 同组票据set of bills
_ 3l ci 4)i(`/U >#Obhs|S{C ,iQRf@#W_b 单张汇票sola of exchange||sole of exchange
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D 远期汇票usance bill||bill at usance
IJ`%Zh{f eA$wJ$* N5SePA\ ,? jBO/1h= 长期汇票long bill
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短期汇票short bill
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e S?M'JoYy 2;z~xR ]&dU%9S 逾期汇票overdue bill
v|&Nh?r d\_$Nb* U>,E]' e;kH,fHUI3 宽限日期days of grace
5a PPq~% LL}|#%4d yyj?hR@rZ C`Oc%~UkC 电汇telegraphic transfer (T.T)
"\x<Zg; E,/<; nI_43rG:Uf QQnpy.`:/ 邮汇postal order||postal note (Am.)||post office order||money order
O_M2Axm :?*|D p1 Ju"*;/ M_+"RKp 本票promissory note (P/N)
=Z3{6y}3p ~ryB*eZH G=.vo3 cQ?eL,z 押汇负责书||押汇保证书letter of hypothecation
+4N7 _Y (&W&1KT su/!<y jc4#k+sb 副保||抵押品||付属担保物collateral security
"x+o(jOy gyz#:z$p^ )dv w.X e#+u8 LrN 担保书trust receipt||letter of indemnity
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Em%0C@C 承兑||认付acceptance
j;GH|22 !>,\KxnM .d JX,^ &$1ifG 单张承兑general acceptance
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{Tps3{|wt 有条件承兑qualified acceptance
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^^ 6/%dD DU [{i"Au] 附条件认付conditional acceptance
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.jD pQ_EJX) 部分认付partial acceptance
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