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。
" Up(Vj@ 会计报表statement of account
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GM3? iA[o;D# 往来帐目account current
;[[6[i #g0N/ uXLZ!LJo (@qS 现在往来帐||存款额current accout
$ #2<f 6 .kMnq8u *+2_!=4V dNF_T?E\ 销货帐account sales
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i<4;=M& 共同计算帐项joint account
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A}<Y M X7Ix{ :N"&o(^ 3}&3{kt 未决帐项outstanding account
1s(]@gt ZGsd cnz AI#.+PrC{/ 1#Hr{&2 贷方帐项credit account||creditor account
v+`'%E -!O8V ,Z _@]D@ @TX@78fWz= 借方帐项debit account||debtor account
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k`PRy 应付帐||应付未付帐account payable
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.=t:Uy 应收帐||应收未收帐account receivable
-C}"1|P! LL)t) q(^iT~} !>80p~L 新交易||新帐new account
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([ 未决帐||老帐old account
i8-Y,&>V x=Oy 6" S.1>bs2 9+s&|XS* 现金帐cash account
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md,U ' <OKc?[ 流水帐running account
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s[ m3 OY:rcGc`t HiU)q nXoDI1<[ 暂记帐||未定帐suspense account
II.:k.D` ~yw]<{ ? X9]} UX HF_8661g 过期帐||延滞帐overdue account||pastdue account
Lw_|o[I} PsXCpyY!s LD5`9- JJ}DYv 杂项帐户sundry account
K/f-9hE F $L6R,%c EA8plQ~GtE n5.sx|bI? 详细帐单||明细表detail account
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O9 (PGw{_ nQ+5jGP1 呆帐bad account
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m 会计项目title of account
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l M."/"hV`- wS#Uw_[ rXD:^wUSc 会计薄||帐薄account-book
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0\= 营业报告书||损益计算表account of budiness||business report
")i)vXF' `pZX!6Wn la-:"gKC >uq0}HB$a 借贷细帐||交验帐account rendered
o ^UOkxs. |/n7(!7$[v 9cP{u$ q@[F|EF= 明细帐account stated
i.)n#@M2 "49dsKIOH O$m &!J s_fe4K 与…银行开立一户头to open an account with
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nhN\S$/ x}c 与…银行建立交易to keep account with
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I?X>4 继续记帐to keep account
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-WqhOZ 与…有交易to have an account with
Q}lCQK/g {._'Q[ ?i#x13 fv8x7l7 作成会计帐||有往来帐项to make out an account with
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jPr Nr>UZlU8 r.#r!.6 q 清算||清理债务to make up an account
*.>@ Q`AlK"G, ,v8e7T h?SRX_ 清洁帐目||与…停止交易to close ones account with
!10/M zqNzWX `+\$ Z@Q*An 结帐to close an account
H6 x O H2IO }O@>:?U _p0Yhju? 清理未付款to ask an account||to demand an account
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{q8|/{; n)q8y0if EDgtn)1 结清差额to balance the account with
>VIFQ\ }>BNdm"Er 0O`Rh"O T2w4D! 清算to settle an account||to liquidate an account||to square an account
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jH<Sf: Y( i:jXh9+ 审查帐目||监查帐目to audit an account
B;=Z^$%T h?n?3x!( ^z)De+,!4 Fik;hB 检查帐目to examine an account
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Xs (!{*@?S 转入A的帐户to charge the amount to As account
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b 8ly)G 1PdG1' 以计帐方式付款to pay on account
B(s^(__] _4Eq_w` 7 "'PfP4c -avxH?;?7 代理某人||为某人on ones account||on account of one
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MbV.6 为自己计算||独立帐目on ones own account
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OjlX<y. @uRJl$3 由某人收益并负风险on ones account and risk||for ones account and risk
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[T qtAt=` s GBBr[}y- 由某人负担for ones account||for account of one
4pT^* I(R%j]LX& |33t 5}we L{jx'[C 按某人指示||列入某人帐户by order and for account of one
Jb*QlsGd -n|>U: iLBORT!; ]}b 列入5月份帐目for May account
BrSvkce e'$[PF [sH3REE1h =6ru%.8U, 编入某中帐项下to pass to the account of||to place to the account of
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Co(N8>1 寄出清算书to send in an account||to send in render an account
cFq<x=S {c3FJ5: Gu$J;bXVj Hm'fK$y( 支票薄cheque book
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7YSt -V4{tIQY xP>cQEL ot ]3,9."^ 支票陈票人cheque drawer
64U|]gd$ |0}Xb|+ Ot47.z lFtEQ '} 持票人cheque holder
deYv&=SPl <h9nt4F U{ 0~& ,_YI:xie|c 不记名支票cheque to bearer||bearer cheque
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*j&\5|^V Hl%Og$q3 记名支票||认人支票cheque to order
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BQWgL &D[M<7T }a!|n4|` PCaFG;} 未到期支票postdated cheque
GFPrK9T ?/MkH0[G = _I; hM ,8Q0AkG 保付支票certified cheque
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I&C 未获兑现支票,退票returned cheque
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7_K 横线支票crossed cheque
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-a_qZ7 X4:84 普通横线general crossing
i03S9J um$U3'0e N)H+Ng[ }OcrA/ 特别横线special crossing
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3v3cK1K@oE Y{e,I-"{ 空白支票blank cheque
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s,@p @qcUxu 4 Ag:/iB] J| &aqY 失效支票,过期支票stale cheque
T;Kv<G; |j'@no_rv H&*&n}vh5y t OnOzD 普通支票open cheque
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
3C=QWw? pK{G2]OK{U 0hkYexX73 `xv Uq\ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
^|h_[> +7WpJ;C4 |]q{qsy [W[awGf 支票换现金||兑现to cash a cheque
I31Nu{ }3Ke &~.|9P/45 dQH8s 清理票款to clear a cheque
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~_=Q t`}=~/#`X OBlQ 保证兑现to certify a cheque
fOSJdX0e|Q h^IizrqU + rN# jsV1~1:83 填写支票数额to fill up a cheque
m>[G-~0?kI 1GR|$E *pS3xit~ "3 2Ua3m:G 支票上划线to cross a cheque
<uoVGV5N 9@M;\ @&g mDwuJf8} :&$v.# 开发支票to make out a cheque
hP[/xe ;gJAxVD< s&WE' k?3mFWc 签发支票,开立支票to draw a cheque||to issue a cheque
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p?_ir A;/,</ b4KNIP7E 透支支票to overdraw a cheque
[ot+EA M!VW/vdywL Wa?\W& IA=\c 背书支票to endorse a cheque
,HE{&p2y A5}N[|z :=quCzG a(-t"OL\ 请付票款||清付票款to pay a cheque||to honour a cheque
/^~)iTwH ms&5Bq+9 )TNG0[ (S=CxK 支票退票to dishonour a cheque
_!vuDv% "0>AefFd# 7|ACJv6%9 |9m*?7 拒付支票to refuse a cheque
A}uWy^w u8x#XESR7 'vZWkeo ! v%%_sRV 拒付支票to stop payment of a cheque
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n;.); 提示要求付款to present for payment
2R3)/bz-SV j3?@p5E( /5>A 2y VB+_ kR6Zv 见票即付持票人payable to bearer
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J'\ H7 {kl V1,4M _Z 支付指定人payable to order
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"} 5cr\ JR 已过期||无效out of date||stale
&x4|!"G Wjd_|Kui @# p{,L *@ S+J$ 请给出票人R/D||refer to drawer
*M~BN}. dP/1E6*m .T~Oc'wGo KW36nY\7 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
|)ALJJ=+ f Lns^ ~#rmw6y _6sSS\ 文字与数字不一致words and figures differ
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g^N 支票
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时间已过account closed
`jGG^w3 A9y3B^\* Kl :x?"g) a7fn{VU8 更改处应加盖印章alterations require initials
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@aWd0e] 时间已过effects not cleared
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停止付款payment stopped
";w"dfC^ C.VU"= - kfs[*ku e:;u_be~ 支票毁损cheque mutilated
-=4:qQEw 3c[TPD_: ggzcANCD< 4Mv] z^ 汇款||寄钱to remit||to send money
-pm%F8{T] 89%#;C /,^AG2]( f vqJq=\ .m 寄票供取款||支票支付to send a cheque for payment
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-3G3h #J*hZ(Pq 39Tlt~Psz Uf\U~wM< 寄款人a remitter
y9Q.TL>=[ YyD0g9{ ]9$^=z%SE t``q_!s}F 收款人a remittee
![aa@nOSa @A8@j%CK1 e6I7N?j h9l 6AnbJ 国外汇票foreign Bill
yz^Rm2$f9 7NQEn Al L-Pq/x2r e#|YROHf 国内汇票inland Bill
Xny{8Oo<1? 7E\k97#G t/(rB} wp>L}! 跟单汇票documentary bill
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@ 空头汇票accommodation bill
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Zq9 原始汇票original bill
aJ$({ZN\# FZ=xy[q]~ {Z^q?~zC[ BKd?%V8:Q 改写||换新票据renewed bill
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T3h 1eU L_R(K89w kJ.0|l0 即期汇票sight bill||bill on demand
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O#x=iZI …days after date||…days after date…日后付款
E{{Kzr2$ C,VvbB /J[s5{ WSOz^] …months after date||…months after date…月后付款
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Y@2yV(m)o E$USam j. mla 见票后…日付款…days after sight||…days sight
cSYMnB aBWA hn tYCVVs`? HlraOp+ 见票后…月付款…months after sight||…months sight
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X 同组票据set of bills
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v?!19 单张汇票sola of exchange||sole of exchange
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0O& Q+ZZwqyxD puox^ 远期汇票usance bill||bill at usance
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*1*; -.l.@ zV8{|-2]No 2BV]@]qB 长期汇票long bill
+P%k@w#<Z #|=Q5"wU .Ky)Co "w3%BbI x 短期汇票short bill
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^$!n, 逾期汇票overdue bill
~]SCf@pRk Lr0:yo __}ut+H^5p w>\_d 宽限日期days of grace
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N 电汇telegraphic transfer (T.T)
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|jw( V&7NN= gFl@A} "EwzuM8f 邮汇postal order||postal note (Am.)||post office order||money order
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?"E |G_, 1$ 本票promissory note (P/N)
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0]{8v% D>0(*O <!F".9c@A 押汇负责书||押汇保证书letter of hypothecation
n;wViw N5zx# g AG><5 } oX7_v_:J\R 副保||抵押品||付属担保物collateral security
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X1 J&&)%&h'I g'cVsO)S RK=Pm7L:`y 担保书trust receipt||letter of indemnity
=\G`g# 2#/23(Wc 9sI&d 3)I]bui 承兑||认付acceptance
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f3S 8~! 单张承兑general acceptance
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C TbLU[(m-n _D$1CaAYo 有条件承兑qualified acceptance
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S >@Pw{Zh$ 附条件认付conditional acceptance
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[? f@[)*([ 部分认付partial acceptance
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