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。
HPd+Bd 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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Fu^L 销货帐account sales
gp|7{}Q{ &|&YRHv &oK/]lub v,x%^gv 0 共同计算帐项joint account
;Cp/2A}Xx 5)SZd) W<Vzd4hR [0,q7d?" 未决帐项outstanding account
3K'o&>}L OD@@O9 o._#=7|( EuimZW\V 贷方帐项credit account||creditor account
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(=&bo p 借方帐项debit account||debtor account
oe_[h]Hgl ]@<3 6ByM Zn*CJNB F#37Qv 应付帐||应付未付帐account payable
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Rnm 应收帐||应收未收帐account receivable
Bc"}nSjH =x.v*W]F` {HJ`%xN| m=y,_Pz>U 新交易||新帐new account
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7`v 未决帐||老帐old account
8!fAv$g0 [Jh))DIx n~>CE"q )1yUV*6 现金帐cash account
u.K'"-xt4K Z$=$oJzB ; dHOH\,: g#<?OFl 流水帐running account
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LGgx.Z 暂记帐||未定帐suspense account
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xA1pDrfC/ 过期帐||延滞帐overdue account||pastdue account
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n;3 8_,wOkk_B 杂项帐户sundry account
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tkPi)QR FZ.Yn 详细帐单||明细表detail account
SE-, 1p f7AJSHe R#^pNJN kk./-G 呆帐bad account
EjCzou ,7nb;$] 7Z :l;%]K q@yabuN@,j 会计项目title of account
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SWo Ox1QP2t6Y "YU~QOGx@ [#fqyg 会计薄||帐薄account-book
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C~{O 3T^dgWXEG 营业报告书||损益计算表account of budiness||business report
e$|)wOwU v8(u9V%?6 Pb&+(j gG> ^h1_o~ 借贷细帐||交验帐account rendered
o:\j/+] exU=!3Ji 03\8e?$ `5jB|r/ 明细帐account stated
6y!?xot #EK8Qe_ tF1%=&ss m&c(N 与…银行开立一户头to open an account with
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#mxfU>vQ: 4^9_E&Fa 与…银行建立交易to keep account with
Gf.o{ q)y8Bv| JNCtsfd p arG 继续记帐to keep account
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6% m*,[1oeG& L 'Rapu t O;W?g 与…有交易to have an account with
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9]3S>Rn 作成会计帐||有往来帐项to make out an account with
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8a9G "$YLU}S9 IcA~f@ 清算||清理债务to make up an account
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}-iOYSn aBLb i 清洁帐目||与…停止交易to close ones account with
2 -8:qmP( (fb\A6 "A3xX&9-q Ux]@prA q 结帐to close an account
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gd< DlO;EH 清理未付款to ask an account||to demand an account
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IQv>{h} -2d&Aq4m) 结清差额to balance the account with
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kJFHUR 清算to settle an account||to liquidate an account||to square an account
A[a+,TN{ ??Ac=K\ !~v>&bCG>9 Ba~Iy2\x 审查帐目||监查帐目to audit an account
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检查帐目to examine an account
`$- Ib^ m,O!Mt b"9,DQB=i M+:wa@Kl 转入A的帐户to charge the amount to As account
h65j,v6B miqCUbcU P#PQ4uK \ 3}Qh`+Yj] 以计帐方式付款to pay on account
#w6CL "dTXT YZ@-0_Z U)8]pUI+/P 代理某人||为某人on ones account||on account of one
l-EQh*!j 3s2M$3r)6 v(~m!8!TI 6Tnzg`0I 为自己计算||独立帐目on ones own account
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kzBn 由某人收益并负风险on ones account and risk||for ones account and risk
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~2t3gg M-Bw9`#Jw 由某人负担for ones account||for account of one
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D(gYNi 2wCRT}C D2bUSRrb 按某人指示||列入某人帐户by order and for account of one
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~A/_\- Ay]5GA!W+ <h({+N 列入5月份帐目for May account
xFZq6si? }|,y`ui\ nKdLhCN'= 9&cZIP 编入某中帐项下to pass to the account of||to place to the account of
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eAEIq 寄出清算书to send in an account||to send in render an account
'Nh^SbD+_| ,"o\_{<z I?QKd@ /7^~* 支票薄cheque book
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% 8T4J^6 PBmt.yF 支票陈票人cheque drawer
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bY@Y,:w 不记名支票cheque to bearer||bearer cheque
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(,2^T'$J \cG'3\GI H|Ems}b XebCl{HHp 记名支票||认人支票cheque to order
|NI0zd S~T[*Z/m 5j]%@]M$Z D)5wGp 到期支票antedated cheque
LdOB[W z?PF9QL1 t`Sh!e uyj5}F+O 未到期支票postdated cheque
rhrlEf@ <\5{R@A*6 am}zOr\ pPE4~g 05h 保付支票certified cheque
D)Zv =F9-,"EAI mWh:,[o {'1,JwSmb 未获兑现支票,退票returned cheque
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TPnO 6R25Xfm_| 横线支票crossed cheque
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f p s2C8;zT n3(HA CV k8MA 普通横线general crossing
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$q:Ct 特别横线special crossing
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-/*K 空白支票blank cheque
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#=dz,} 2n\EZ O?@AnkOhn 失效支票,过期支票stale cheque
LVSJK.B '`S,d[~ j:0z/gHp$ ?n}L+| 普通支票open cheque
=vR>KE k{; 2*6b0 J(0c#}d i]P]o) 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
y&UsSS 3o h(d.Z bS*9eX=K v''$qMQ) 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
*cf#:5Nl vV%w#ULxE~ [L:,A{rve -{HA+ YL H 支票换现金||兑现to cash a cheque
_T1|_9b :p89J\ YQ]W<0( 2TdcZ<k}J 清理票款to clear a cheque
d;K,2 cY5h6+ _ BV|LRB}G GujmBb 保证兑现to certify a cheque
6:H@=fEv f|u!?NGl 5~v({R. H?PaN)_6-+ 填写支票数额to fill up a cheque
@,$>H7o |Gz(q4 zpJQ7hym n* uT 支票上划线to cross a cheque
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&51m^ 开发支票to make out a cheque
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EW]rD "d%o% ;tlvf?0! &=~Jw5WK 透支支票to overdraw a cheque
/C}u,dBf S/V%<<[>p] )m|)cLT& W|4:3c4 背书支票to endorse a cheque
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cty f["c,,[ 请付票款||清付票款to pay a cheque||to honour a cheque
XkDIP4v% "\3C)Nz? KSz;D+L\ #ozui-u> 支票退票to dishonour a cheque
)\Am:?RH; ~wvu7 &.F]-1RN[ \ ,D>zF 拒付支票to refuse a cheque
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\19p] e>0gE`8A 提示要求付款to present for payment
TXdo,DPv7 ,+~8R" \(_(pcl F/V-@SF 见票即付持票人payable to bearer
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TzY%v V_zU?}lZ^ 支付指定人payable to order
f YSH]! |P@N}P@ b+1!qNuCW# L+N\B@ 0- 已过期||无效out of date||stale
r3qKT GXG 7P,p, DG?g~{Y~b SSxp!E' 请给出票人R/D||refer to drawer
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a;iX.K +-C.E e>6|# d 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
t W+"/<U _o[fjd S/"G=^~ 3^[P 文字与数字不一致words and figures differ
_B>'07D0 }yVx"e) .' }jd# Om^(CAp 支票
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fV@[S 时间已过account closed
Idb*,l|< A'BqNsy @^T~W^+ UB/"&I uo 更改处应加盖印章alterations require initials
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K[kK8i+( " i:[|7 v^ "qr?3V )X-'Q - 停止付款payment stopped
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u$yXuFj/ 支票毁损cheque mutilated
<3!Al,!ej@ $2\8Rn6' |Fe[RGi+8 gUNhN1= 汇款||寄钱to remit||to send money
cef[T(> #B<EMGH U|]cB u"q56}Q?] 寄票供取款||支票支付to send a cheque for payment
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?<${?L> 0S^&A?$= GA[Ebzi -Y@tx fu- 收款人a remittee
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_+r 国外汇票foreign Bill
PFuhvw~? Iz1x| EQ gzIx!sc GuO}CQs^W 国内汇票inland Bill
kzKej"a; TY)QE UB.1xcI !{g<RS(c 跟单汇票documentary bill
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*[{j'7*cc 空头汇票accommodation bill
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>8,C^~$1 1ZI1+TDH <%m YsaM 原始汇票original bill
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%7S 1Z)Et, #73pryXV 改写||换新票据renewed bill
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即期汇票sight bill||bill on demand
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Rjv7 …days after date||…days after date…日后付款
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itg_+%^R 6nZ]y&$G-k +nE>)ZH …months after date||…months after date…月后付款
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a_RY Yj 见票后…日付款…days after sight||…days sight
2aj1IBnz6/ ^.6[vmmq GGp.u@\r IMkE~0x4</ 见票后…月付款…months after sight||…months sight
C^L+R7 ~[HzGm% J!2Z9<q5 $fmTa02q> 同组票据set of bills
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yp#!$+a} AJ\&>6GZ(b F\ B/q 单张汇票sola of exchange||sole of exchange
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(I aKDY_D 远期汇票usance bill||bill at usance
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#)R 2 ? qC8eC z`wIb P8eCaZg?(3 长期汇票long bill
YvJFZ_faX <Ht"t]u*Bn vGkemJ^/ C?\(?%B 短期汇票short bill
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yL2SuU 逾期汇票overdue bill
csy6_q( "w:h rtj/&> hY`<J]-'` 宽限日期days of grace
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l+} `?z('FV ,b*?7R 电汇telegraphic transfer (T.T)
1SExlU e$[O J<t b j&!$') bo\ bs1 邮汇postal order||postal note (Am.)||post office order||money order
0t7N yKU &<t%u[3 2Re8rcQQU Z)7{~xq 本票promissory note (P/N)
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N T8S&9BM7 ?(9*@ 押汇负责书||押汇保证书letter of hypothecation
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副保||抵押品||付属担保物collateral security
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Va?]:Q 担保书trust receipt||letter of indemnity
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{?h,U, .#&)%}GC hi(b\ABx YuhfPa 承兑||认付acceptance
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:6 单张承兑general acceptance
HM% +Y47a O ~5t[ x// uF #6M |T+= 有条件承兑qualified acceptance
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U] ThV>gn5 附条件认付conditional acceptance
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.i;.5)shsu 部分认付partial acceptance
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