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。
\PLV]%3, 会计报表statement of account
f<w*l<@ @^` <iTK&p Nu_w@T\l 4o*V12_r'4 往来帐目account current
D+SpSO7yg i`>X5Da5 DYWC]* <{)
4gvH 现在往来帐||存款额current accout
M)J *Df0@ CD&m4^X5D Vd?v"2S(9 i52R,hz 销货帐account sales
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kF[Oh# c"YK+2 共同计算帐项joint account
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og\XLJ}_ 未决帐项outstanding account
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?:FotnU*p d_,tXV"z& pMB=iS<E 贷方帐项credit account||creditor account
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6g"<i}_| 借方帐项debit account||debtor account
bvgD;:Aj Eo Urc9G2 v$i%>tQ\ ?8, N4T0) 应付帐||应付未付帐account payable
2wBU@T1 Q$vr`yV#=6 V`M,d~:Pr" .cF$f4>2 应收帐||应收未收帐account receivable
;iORfUjxrq ]-'9|N*}l ^d9raYE`' 4sj%: 新交易||新帐new account
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)hinH 未决帐||老帐old account
BZ<z@DJp 5dp#\J@ @c!67Z `fkrik 现金帐cash account
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QmY sOxdq"E 流水帐running account
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\Q 62x< rph ptv4v[gQ 暂记帐||未定帐suspense account
ZY!pw6R1>* 0:Y`#0qK k6-n.Rl01 mY8=qkZE 过期帐||延滞帐overdue account||pastdue account
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o G`#gV"PlC ,A!e"=HF 杂项帐户sundry account
(1,#=e+ Au._n,< >.hGoT!_k {}o>nenx\ 详细帐单||明细表detail account
'<=MhNh\ GLQvAHC WJU NJN DsW`V~T 呆帐bad account
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:poUG1UR TcLaWf!c5 U\8#Qvghf ;v+uv f 会计项目title of account
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. U '}`hY1v gZEA;N:H%< 会计薄||帐薄account-book
8*#][wC2 N^yO- xk ;9 &1JX 06@0r 营业报告书||损益计算表account of budiness||business report
<SM&VOiaOz Zc3:9 q AVfbcb 31sgf5 s 借贷细帐||交验帐account rendered
?*R^?[ y[WYH5&DJ :$cSQ(q9a ]<;i}n|
< 明细帐account stated
tbzvO<~ KaQq[a d)GkXll1D e=]oh$] 与…银行开立一户头to open an account with
Xf_tj:eO~ R`C_CsXir F}B/-".^ )|h;J4V 与…银行建立交易to keep account with
wz0$g4 ul=a\;3x#| Ul713Bjz FX|lhwmc( 继续记帐to keep account
Bx}0E `^bvj]>l \eMYw7y5M mf]( 3ZL 与…有交易to have an account with
So\| Ye 1[/$ZYk: u};]LX\E Nzi/3r7m 作成会计帐||有往来帐项to make out an account with
v_ nBh,2 &X]=Qpl 'q};L 6 k|$"TFXx; 清算||清理债务to make up an account
4'{hI;&a& :&1=8^B Y kJvy<(iG _KM $u>B8 清洁帐目||与…停止交易to close ones account with
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._^E/EV 4j@kMe;RjZ 结帐to close an account
Z}K.^\S9 'e<HP Ni) cdJ`Gk ]EVe@ 清理未付款to ask an account||to demand an account
_Xk03\n6 =8$0$d (w#slTFT /_:T\`5uO 结清差额to balance the account with
j""y2c1 yYG3/Z3u5 .e FOfV) T[4[/n>i 清算to settle an account||to liquidate an account||to square an account
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}Gy>; 审查帐目||监查帐目to audit an account
){:q;E]^fB h=K36a) ! =\DC,-CB s}[A4`EWH 检查帐目to examine an account
z)ft3(! \`P2Yq ^EC)~HP@C /jjW/lr 转入A的帐户to charge the amount to As account
kyRh k\X \tiUEE|k Qc&-\kQ:$u [V> :`? 以计帐方式付款to pay on account
daA47`+d .# !'c j[m_qohd7 pB g|n=^ 代理某人||为某人on ones account||on account of one
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为自己计算||独立帐目on ones own account
6m, KL5>W Xq8uY/j 2Y E;m& cX|[WT0[I 由某人收益并负风险on ones account and risk||for ones account and risk
>%uAQiU 5"-una>D fV.A=*1l# *Fa)\.XX 由某人负担for ones account||for account of one
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按某人指示||列入某人帐户by order and for account of one
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= *3A3>Rwu ~_DF06G 列入5月份帐目for May account
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`#zgo_f 编入某中帐项下to pass to the account of||to place to the account of
I! h(` d\~p5_5. _u:>1] `ir&]jh.A 寄出清算书to send in an account||to send in render an account
ioB|*D<U2 T"L0Iy!k; w)45SZ. +R|U4`12 支票薄cheque book
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n2o[x q+YuVQ-fx 支票陈票人cheque drawer
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Uby,Tu 持票人cheque holder
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,\BVV, 不记名支票cheque to bearer||bearer cheque
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1 9y 记名支票||认人支票cheque to order
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1|o$X 到期支票antedated cheque
6exRS]BI M,crz "e~k-\^Y jr9&.8%W:v 未到期支票postdated cheque
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HR;/Br aGpCNc{+ 保付支票certified cheque
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,VAp>x+O CXTt(-FT 未获兑现支票,退票returned cheque
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yc*<:(p 横线支票crossed cheque
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j 1 ojhh7< 5 d+<EF+N 普通横线general crossing
,*7H|de7 0Qm"n6NQ PfyRZ[3)c +L0J_.5%^ 特别横线special crossing
[#0Yt/G *9J1$Wa !(Q l)C T'8RkDI}- 空白支票blank cheque
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|tovs 失效支票,过期支票stale cheque
r:-WzH(Ms 3wZ(+<4i wy''tqg6 9UP:J0 ` 普通支票open cheque
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> *wwhZe4V job[bhK'Jt 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
NgHpIonC p'&*r2_ram gv9=quG eaQ90B4 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
>Dne? 8r {7X#4o0 =<{ RX8 "<*awWNI 支票换现金||兑现to cash a cheque
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(`c A:eG5K} 清理票款to clear a cheque
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Pi6Y RZO5=L9E 保证兑现to certify a cheque
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YUscz!rM 填写支票数额to fill up a cheque
<qhBc:kc s*Ih_Ag=: ,GrB'N{8e wVqd$nsY" 支票上划线to cross a cheque
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t( aI(>]sWJ 开发支票to make out a cheque
e7xj_QH t};~H\: [;KmT{I9 frN3S 签发支票,开立支票to draw a cheque||to issue a cheque
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Z!J 透支支票to overdraw a cheque
\Hwg) Uc{ /smiopFcq ;/LD)$_ X=~V6m 背书支票to endorse a cheque
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G^ [VSU"AJY R Fko>d 请付票款||清付票款to pay a cheque||to honour a cheque
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1ktj ](K0Fwo`;" VC-;S7k 支票退票to dishonour a cheque
Ip?]K*sq C3VLV&wF ?Zz'|.l@ g4&jo_3:p 拒付支票to refuse a cheque
H4<Nnd\ t FgX\4 N[U9d}Zv bJ3(ckhq 拒付支票to stop payment of a cheque
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~}% ~oT 1u}nm;3 Hl7:*]l7b !/I0i8T 见票即付持票人payable to bearer
4TRG.$2[ SEF6B45}1 w'ybbv{c UUtbD&\ 支付指定人payable to order
`/Y+1 aD GsV4ZZ x?r1s#88> H+ZSPHs 已过期||无效out of date||stale
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%UK]& HJhH-\{@ tRfm+hqRZ 4]XI"-M^D 请给出票人R/D||refer to drawer
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\4bWWy 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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!+@ =-jD~rN4;P 文字与数字不一致words and figures differ
8cVzFFQP q<{NO/Mm O\beKBT; n:#TOU1ix< 支票
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0SV \{]2 时间已过account closed
2x}6\t n9hm790x- TEVI'%F rVryt<2:@r 更改处应加盖印章alterations require initials
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"pvZ,l>8f 时间已过effects not cleared
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V1b{9p (Mt5 P d@kc[WLD^ 停止付款payment stopped
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Dpqt;8"2L UpUp8%fCU 支票毁损cheque mutilated
<8o(CA\ 1]OSWCEm*[ 2qj{n+ RA1yr+) 汇款||寄钱to remit||to send money
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ic T] | d5E 寄票供取款||支票支付to send a cheque for payment
e>H:/24 :pC;`iQ Vb4;-?s_ c{3rl;Cs 寄款人a remitter
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bklz <n0{7#PDqw 收款人a remittee
#}yTDBt l I-p_K #$ 1$T &=q! Wdw~ 国外汇票foreign Bill
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Jh@_9/? Fvl`2W94; SS3-+<z 国内汇票inland Bill
;st\I $&{IKP)u v[ ,Src F]=B'ZI 跟单汇票documentary bill
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W*4r! >- Bg%J9 @u9Mks|{ 空头汇票accommodation bill
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VF [_!O<z_sB (4+1lOd tk?UX7F 原始汇票original bill
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jA ,0?!ov| 改写||换新票据renewed bill
n Wgv~{,x ^%[F8\}XPJ cf;Ht^M\ 2@i;_3sv 即期汇票sight bill||bill on demand
3LK%1+)4 96Zd M= hnxc`VX>g l5O=VqCj …days after date||…days after date…日后付款
%}qbkkZ j6>tH"i ^eh/HnJs vXcy# …months after date||…months after date…月后付款
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w:&oa@ *xH\)|3, 见票后…日付款…days after sight||…days sight
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K*PD&nN ok0X<MR!I TQ'E5^ optBA3@e! 见票后…月付款…months after sight||…months sight
:pZ}*?\ HeIS;gfUY 8LrK94 /1.rz{wpb 同组票据set of bills
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Z)9R9s Sb"2Im > L.)yXuo4 单张汇票sola of exchange||sole of exchange
x)viY5vjH =ApY9` `,#!C`E 9 +{-]P\oc 远期汇票usance bill||bill at usance
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=>G# tOg=zXm YoSQN/Z 长期汇票long bill
b! tludb jD9lz-Y@ ,2zKQ2z z`#_F}v,m/ 短期汇票short bill
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- x_:hii?6V 逾期汇票overdue bill
=cp;Q,t'9L ?qT(3C9p -c={+z " kL;t8{n 宽限日期days of grace
vm}G[ 08r[K(bfb, O@,i1ha% O),I[kb 电汇telegraphic transfer (T.T)
n;OHH{E{ 0wvU?z%WK v5 Y)al@ r)B3es&& 邮汇postal order||postal note (Am.)||post office order||money order
/'&v4C^y> [.3sE (02g#A` 2OC dG 本票promissory note (P/N)
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qfT\Kb> 押汇负责书||押汇保证书letter of hypothecation
fsI`DjKi) -$R5 CWMlZVG viV-e$s`. 副保||抵押品||付属担保物collateral security
Pd],}/ZG- eT\p-4b `7_n}8NVC 7}07Pit 担保书trust receipt||letter of indemnity
h/=-tr 7'UWRRsxUF 5f3!NeI ?h&l
tD 承兑||认付acceptance
me$$he 2'dG7lLu4 mxhW|}_-j V=9Bto00 单张承兑general acceptance
7b,AQ9 {~1M S41)l!+2 ee\Gl?VN 有条件承兑qualified acceptance
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d5R_L 附条件认付conditional acceptance
qAvvXs=5 ;]u1~ ds')PIj QvNi8TB 部分认付partial acceptance
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