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。
?KfV>.() 会计报表statement of account
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往来帐目account current
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现在往来帐||存款额current accout
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KDX34Fr1 销货帐account sales
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Nf !h0#es\ 共同计算帐项joint account
;:l\_b'Z} n^AQ!wC ,!s;o6|*y .:b|imgiv 未决帐项outstanding account
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AI&Bv =i/7&gC !5P\5WF~Y 贷方帐项credit account||creditor account
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5L j[fVF3v 借方帐项debit account||debtor account
.;0?r9 67/&.d! +JMB98+l ?m?DAd~ZY 应付帐||应付未付帐account payable
*L3>:],7 }0P5~]S<5A X;I;CZ={ =;9*gDf D 应收帐||应收未收帐account receivable
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N{u4 新交易||新帐new account
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ch# 未决帐||老帐old account
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m >t,BNsWB G02(dj SJRiMR_F~ 现金帐cash account
RY(\/W#$ "?Eh_Dw JwNG`MGc yu'2 流水帐running account
a+TlZE>8 8v},&rhPQq rTiW <(YmkOS+ 暂记帐||未定帐suspense account
4,!S?:7 MjAF&bD^ Cw<bu|? Z^w}: { 过期帐||延滞帐overdue account||pastdue account
!}D!_z,)u ik@g; >pQD 5JE8/CbH !4 4 )=xW 杂项帐户sundry account
#-ioLt% bY4~\cP. .D^=vuxt~ li4rK<O 详细帐单||明细表detail account
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tK3.HvD ef\Pu\'U %t&5o>1C 呆帐bad account
T#.5F7$u P#/k5]g 9Z,vpTE :"9 :J 会计项目title of account
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u ;Ocih<4k 会计薄||帐薄account-book
M^\#(0^2@ _cqBp7 iV!o)WvG,F [:x^ffs 营业报告书||损益计算表account of budiness||business report
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借贷细帐||交验帐account rendered
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Rv+S x:W nF62 明细帐account stated
12\h| S~ Xqt3p6 Om%{fq& F V8K_xj 与…银行开立一户头to open an account with
#<V/lPz+ *{t{/^'y @EZ@X/8{& &n>\ +Q 与…银行建立交易to keep account with
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XK[cbVu 与…有交易to have an account with
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-r Fp>iwdjFg F-?K]t# 作成会计帐||有往来帐项to make out an account with
xSFY8 9ALE6 Tbl~6P -1Acprr 清算||清理债务to make up an account
3+mC96wN ~1&%,$fZ 1|)l6#hOL 1Wd?AyTY, 清洁帐目||与…停止交易to close ones account with
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0 P;o6rQf 结帐to close an account
kwRXNE(k]_ q_eGY&M \M~M N|[P%WM3 清理未付款to ask an account||to demand an account
>e y.7YG %n-:mSus J;|r00M T#'+w@Q9{9 结清差额to balance the account with
4fPbwiKj _=9o:F 8&g|iG tZlz0BY! 清算to settle an account||to liquidate an account||to square an account
H)&6I33` [)V&$~xW UxI0Of&: &z[39Q{~ 审查帐目||监查帐目to audit an account
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cE G}1?lO_d` Fm(~Vt;%u .v<c_~y 检查帐目to examine an account
aBk~/ CR*R'KX D% //63?s+ N1rBpt 转入A的帐户to charge the amount to As account
MW|Qop[ Ws'OJ1 F(*~[*Ff e573UB 以计帐方式付款to pay on account
}t!,{ZryE1 jj^{^,z\ 6'6"Ogu%' \ FW{&X9a 代理某人||为某人on ones account||on account of one
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2'AY rb_ cm RUHQ]@d#T MQc|j'vEY 为自己计算||独立帐目on ones own account
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9^ '^f,H1oW 由某人收益并负风险on ones account and risk||for ones account and risk
icW?a9 b& ^c?2n 1 FTxbw@ dKyJ.p 由某人负担for ones account||for account of one
5:(uD3] W=YFe<Q n(^{s5 Rr 90OSe{ 按某人指示||列入某人帐户by order and for account of one
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\~w(8g<A 列入5月份帐目for May account
eqz#KN`n# _[|~(lDJl h=6Zvf<x p9w<|ZQ]: 编入某中帐项下to pass to the account of||to place to the account of
J6Uo+0S ,f0|eu> R$(FrbC "N'tmzifh 寄出清算书to send in an account||to send in render an account
g:0-`,[ hES_JbX}] rlSar$ L&3Ak}sh 支票薄cheque book
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l);M(< *FoH'\= 支票陈票人cheque drawer
QDCu o*OYZ/_L e|x1Dq TR:V7d 持票人cheque holder
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*?'nA{a)E ~#/NpKHT@A 不记名支票cheque to bearer||bearer cheque
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h:;` R;+vE'&CO 记名支票||认人支票cheque to order
W]E6<y' (V2~txMh dg[&5D1Q aO:wedfl 到期支票antedated cheque
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nb/A} 未到期支票postdated cheque
AD_RU_a9 S<do.{|p[ =6FA(R|QU $#R@x.= 保付支票certified cheque
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;.$AhjqiP ph*?y F_>OpT 未获兑现支票,退票returned cheque
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q;X(&Z ;a@%FWc 横线支票crossed cheque
_P6e%O8C# zN2CI6 ^P30g2gv> G 3))3] 普通横线general crossing
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awP 1F`1(MYt9 特别横线special crossing
IM-O<T6r[N TmI~P+5w $tKz|H) \0gU)tVZ 空白支票blank cheque
^{f^%)X p0c*)_a* 4%k{vo5i v|DgRPY 失效支票,过期支票stale cheque
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q &y\7pAT\ 普通支票open cheque
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K}]3f -M\ae 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
!2YvG%t^6 v#/k`x\ rQE:rVKVh eI20)t`j 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
*@;Pns]L- KK-}&N8 .J?cV;:` cp| q 支票换现金||兑现to cash a cheque
Whd.AaD\ {,:yZ&( ;ZOu-B]q b!lS=zIN 清理票款to clear a cheque
yRd [$p MS7rD%(,' *;E\,,Io !>E$2}Q|] 保证兑现to certify a cheque
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Pp{Re|. E\/J& . H6o_*Y TzSEQS{ 支票上划线to cross a cheque
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\p Fy#y.jK9v YY4XCkt 开发支票to make out a cheque
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dA Z;'5A2 签发支票,开立支票to draw a cheque||to issue a cheque
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H_ i>j(Ds v Y|X!da/ 透支支票to overdraw a cheque
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RP9 b )(si/]\ 背书支票to endorse a cheque
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E 请付票款||清付票款to pay a cheque||to honour a cheque
->9waXRDz) +T8h jOkC )x&4 Q= (F+]h]KSi 支票退票to dishonour a cheque
^ }k qAmr ]39])ul [wkSY>Gu 5>\Lk>rI 拒付支票to refuse a cheque
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Gg w+][L||4c 拒付支票to stop payment of a cheque
M`D`-vv %|(Cb!ySX `p#u9M> yc7"tptfF 提示要求付款to present for payment
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c Ue&I]/?;$ 见票即付持票人payable to bearer
pP)> x*1 jBr3Ay@< gR76g4|=; 3kW%,d*_ 支付指定人payable to order
&BOG&ot dTVh{~/ YgLHp / y.aeXlc[ 已过期||无效out of date||stale
tGwQUn M?v`C>j K<vb4!9Z9 Hdda/?{b 请给出票人R/D||refer to drawer
WNp-V02l $h|8z Q`HG_n@? Ksb55cp` 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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f)#nXTXeC S]<%^W' 文字与数字不一致words and figures differ
rPx:o}&< A3A"^f$$ F3=iyiz6 }&Ul(HR 支票
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BDcA_=^R& 时间已过account closed
evE$$# 6R nC@UK{tVa V\/5H~L A)HV#T`N 更改处应加盖印章alterations require initials
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s-e<&*D[ 时间已过effects not cleared
;|D8"D6] %&&;06GU} v]U0@#/p _8s1Wh G 停止付款payment stopped
gVN&?`k*? *GC9o/ Nrfj[I FQO>%=&4 支票毁损cheque mutilated
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@ 4^{~MgQWK+ R zn%!d^$> 8+8P{_ 汇款||寄钱to remit||to send money
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U_RE 4L/8Hj#g 寄票供取款||支票支付to send a cheque for payment
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$&to( 寄款人a remitter
`t Zw(Z=h #2Z\K>L > m##JzWLr 0RkiD8U5 收款人a remittee
$LJCup,1" @WO>F G3 $#HUxwx4 vj+ S 国外汇票foreign Bill
)/4U]c{- 0|OmQ\SQ tN&_f==e lPOcX'3\ 国内汇票inland Bill
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50Y^##]& 跟单汇票documentary bill
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zg FX:'38-fk 93fClF|@ 空头汇票accommodation bill
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Uq'96{Y 原始汇票original bill
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MBM 改写||换新票据renewed bill
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cnL -k. rhvTV(Bz ~@N0$S 即期汇票sight bill||bill on demand
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\y6 …days after date||…days after date…日后付款
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x XbL\l U8s&5~IPn …months after date||…months after date…月后付款
ju%t'u\' t}2$no? H_+F~P5RC { 0vHgi 见票后…日付款…days after sight||…days sight
Nw|m"VLb @gHWU>k,A v|K<3@J s^Wh!:>r/ 见票后…月付款…months after sight||…months sight
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({ R6/vhze4L2 7d"gRM; 同组票据set of bills
ECF \/12 >Vvjs GUqhm$6a F^)SQ%xx 单张汇票sola of exchange||sole of exchange
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xWtUZ ] f~mR_E 远期汇票usance bill||bill at usance
ZJeTx.Gi6 1} h''p A-XWG9nL =(U&?1 R4 长期汇票long bill
dJYQdo^X XP'7+/A Lp}>WCams j/Rm
~!q 短期汇票short bill
!;ipLC;e} M4m90C;dq sHi *\ }xE}I<M 逾期汇票overdue bill
>:yU bo) x&PVsXdt5m -F+dmI,1$ ,@]rvI6x 宽限日期days of grace
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NSy3t %juR6zB%8 ddiBjp2.! [J71aH 电汇telegraphic transfer (T.T)
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Q+]9Glz9 邮汇postal order||postal note (Am.)||post office order||money order
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BpM KqH_?r` RN"O/b}qQ 本票promissory note (P/N)
MU/3**zoW 0p;pTc gE~]^B{ 0~0OQ/>7 押汇负责书||押汇保证书letter of hypothecation
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2 u:FFZ 副保||抵押品||付属担保物collateral security
#=* y7w ao(lj LAT%k2%Wx @&G< Np` 担保书trust receipt||letter of indemnity
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?{hd. M((]> *g 承兑||认付acceptance
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,AH 68k =Hs[peO* 单张承兑general acceptance
rL=_z^.P c+^#(OB D<35FD, 4tb y N 有条件承兑qualified acceptance
!PIpvx{aX =Q!)xEK |dxcEjcY_ &S8Pnb)d 附条件认付conditional acceptance
j$z<wR7j0 8'Y7lOXS ]U8VU M#PutrH 部分认付partial acceptance
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