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。
l4DeX\ly7f 会计报表statement of account
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[Lk 7!mJhgGc 往来帐目account current
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/u 现在往来帐||存款额current accout
# e$\~c Pd %d ZM9I0 dV$3u"9 !OV|I 销货帐account sales
M2a}x+5' z{@=_5; xqU^I5Z 0%#t[usY 共同计算帐项joint account
6_pDe [p2g_bI8yK !Q[;5Lqt Mi_[9ku>% 未决帐项outstanding account
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*h3` q`h7H][(A xAFek;GY? 贷方帐项credit account||creditor account
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M 7^`RP e^a+ 借方帐项debit account||debtor account
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V]Cc 6R0D3kW |Tj`qJGVw 应付帐||应付未付帐account payable
5ENov!$H S6=\r{V ux)< &p. oM/B.U2a 应收帐||应收未收帐account receivable
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:q] :Fw *r| tzx:* JkRGt Yq 新交易||新帐new account
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gvvFU,2 H0 {Mlu9 未决帐||老帐old account
pb,{$A 4;B=Qoxe ke{DFqh l#mqV@?A~ 现金帐cash account
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u 流水帐running account
OJh+[bf" &Z;Eu'ia 9aW8wYL~b O~7p^i} 暂记帐||未定帐suspense account
! hOOpZf7 (gs`=H*d; g)2m$#T&s Lh8#I&x 过期帐||延滞帐overdue account||pastdue account
PQr#G JG7 z:@d@\$? &utS\-;G W$x K^} 杂项帐户sundry account
AX!Md:s N^nDWK s (l+{b & V}3~7( 详细帐单||明细表detail account
A5(kOtgiT s.k`];wo :Kt{t46) RXCygPT 呆帐bad account
si+5h6I.} 8trm`?> NK*:w *SOI 7KYF16A4 会计项目title of account
X"]mR7k _.s\qQ d1C/u@8^ O V0cr 会计薄||帐薄account-book
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`H]q5d 营业报告书||损益计算表account of budiness||business report
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(_ON$+3 借贷细帐||交验帐account rendered
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0 Z:}2F^6 明细帐account stated
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zuRM^5 QvyUd%e'5A 与…银行开立一户头to open an account with
/Wta$!X{- E!oJ0*@ !*$'fn'bAA Qcy+ {j] 与…银行建立交易to keep account with
bx'B;rZr _s=Pk[e Jg?pW:}R aNh1e^j 继续记帐to keep account
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$UP Vo58Nz:% !'UsC6Y4 9EY_R&Yq% 与…有交易to have an account with
|7 W6I$Xl p-ii($~} \ &|w; %%H. &*i, 作成会计帐||有往来帐项to make out an account with
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BtH ? yO69p sC'A_ -' 清算||清理债务to make up an account
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清洁帐目||与…停止交易to close ones account with
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,4?|}xg I.n{ "=$B@ 结帐to close an account
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h 清理未付款to ask an account||to demand an account
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JpQ 结清差额to balance the account with
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aT_29 M}RFFg Zm'::+tl 清算to settle an account||to liquidate an account||to square an account
[!|d[ ;Z<*.f'^fc Ns] 9-D ;|e 0{Jrz 审查帐目||监查帐目to audit an account
1x5CsmS Ik2szXh[J b`%e{99\ %EhU!K#[ 检查帐目to examine an account
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N 转入A的帐户to charge the amount to As account
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iZqFVr&JF 以计帐方式付款to pay on account
Yoym5<xE [[Eu?vQ9R fP4IOlHkE BN>$LL 代理某人||为某人on ones account||on account of one
'S-"*:$,u (E]K)d v-]-wNqT Wn</",Gf 为自己计算||独立帐目on ones own account
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yn!Iz< 由某人收益并负风险on ones account and risk||for ones account and risk
0a-:x4 z Clm'X/ D,R2wNF ])";Z 由某人负担for ones account||for account of one
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"S} hcAL/ dD2e"OIX {Ao^3vB 按某人指示||列入某人帐户by order and for account of one
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=7 列入5月份帐目for May account
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CUM~* y#W8] <dS" 编入某中帐项下to pass to the account of||to place to the account of
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6" 寄出清算书to send in an account||to send in render an account
]$*_2V3VA$ ~}l,H:jk@ aQuy*\$$ eEFT(e5.>3 支票薄cheque book
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0e /JYi^rZ ?Qp_4<(5 _Dt TG<E 支票陈票人cheque drawer
30-wTcG r>eXw5Pr7 gVWLY;c 3} `Hu;Gdj= 持票人cheque holder
aM1JG$+7 G ;]ew>P) !ry+ r!" `215Llzk; 不记名支票cheque to bearer||bearer cheque
2UJ0%k |pg5m*h aDEP_b; ?':'zT 记名支票||认人支票cheque to order
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OHAG 到期支票antedated cheque
6lFs N2 c9={~ )&-+:u0 <C xet~x 未到期支票postdated cheque
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保付支票certified cheque
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yh!vl&8M 未获兑现支票,退票returned cheque
zW.sXV, hR{Zh> V&85<Y%Nl| )2hoO_l: 横线支票crossed cheque
k$/].P*! 4'*K\Ul).H ["9$HL i>}z$'X 普通横线general crossing
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Ax*.L $r_ gFv ~VKXL,. 特别横线special crossing
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g BO|Jrr> N<WFe5 :4d7%q 空白支票blank cheque
l{g(z! X'<xw 9IV WbJ v8[1E>&vx 失效支票,过期支票stale cheque
Ckp=d !8].Z"5J I&c#U+-A' Y@eUvz 普通支票open cheque
e^TF.D?RS O'(vs"eN hd' n" Yn/-m
Z 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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$+ &rubA =\.|' m` cG&Ar5 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
<}%*4mv D?R z| C/=ZNl9"fn +l\Dp 支票换现金||兑现to cash a cheque
Heu@{t.[!D 4j5 "{ w.\:I[ ej `$-hBBV 清理票款to clear a cheque
-u{:39y{n ikC;N5Sw !RI&FcK TEtZPGFl 保证兑现to certify a cheque
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1{)x 填写支票数额to fill up a cheque
+]X^bB[ (0r6_8e6xv J$oJ [@czvPi 支票上划线to cross a cheque
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H{8\<E:V+} `/O_6PQ} dj#<,e\ 开发支票to make out a cheque
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=2U P<1zXs.H 签发支票,开立支票to draw a cheque||to issue a cheque
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G+ToZ&f@ 透支支票to overdraw a cheque
Yi:+,-Fso O;~1M3Ii 9ccEF6o0= g?ft;kR6S 背书支票to endorse a cheque
Xs` /q}R =B\?( <q|19fH-5 iiu\_ a=0b 请付票款||清付票款to pay a cheque||to honour a cheque
PF~&!~S>W hikun2 AbB%osz}Ed <_+8 c{G 支票退票to dishonour a cheque
J<2N~$ Cpl\}Qn 2neiUNT OtJS5A 拒付支票to refuse a cheque
<H.Ml>q:r ^J327 ?w.Yx$Z" 2IGAZ%% 拒付支票to stop payment of a cheque
<B)lV'!Bd i<l)To - z;-2xD0&U[ qz 'a.]{= 提示要求付款to present for payment
3KGDS9I u+*CpKR} ;fuy}q8@7 9T\:ID=h 见票即付持票人payable to bearer
G 2mv6xK' }Vt5].TA =T1i(M# iS"rMgq 支付指定人payable to order
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Vd M/BBNT 9s}--_k?F2 已过期||无效out of date||stale
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1iUy*p65: Vry# '1d-N[ 请给出票人R/D||refer to drawer
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-p 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
ydpsPU?wj5 CEwG#fZ )%*uMuF q*2ljcb5 5 文字与数字不一致words and figures differ
jv W/M.q4 `A#r6+ `jP6;i P", 53R+" 支票
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wsM5TB 时间已过account closed
Zf|f $1- k+&| *!j JTVCaL3Z mWtwp- 更改处应加盖印章alterations require initials
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__)9JF 时间已过effects not cleared
Hf#/o{=~} % nJ'r?+h .a$][Jny ?!Y2fK=h0 停止付款payment stopped
Y]P]^3 dq[CT 6zyozJA 1h|JKu0 支票毁损cheque mutilated
NX$$4<A1 -8g ;t3z ]U]{5AA6 }nuhLt1 汇款||寄钱to remit||to send money
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EGI'lt 寄票供取款||支票支付to send a cheque for payment
$$AKz\ JIDE]f Yk[yG;W aiea&aJ 寄款人a remitter
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ljo b bX2D/ \S3C"P%w xj(&EGY: 收款人a remittee
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,aI 国外汇票foreign Bill
R:zjEhH) !\^c9Pg|v vuA';,:~ B$aboL2 国内汇票inland Bill
mq>Ag |>Kf_b Y# &!a[rvtZ+ ^2XoYgv 跟单汇票documentary bill
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n~k;9` 空头汇票accommodation bill
TAIcp*)ZM ]Ocf %( CZt)Q4 d'J))-*#UO 原始汇票original bill
d2Bn`VI 0~Z2$`( yD$rls:v< Ay/ "2pDZ 改写||换新票据renewed bill
e%o6s+" BB>3Kj:| aV,>y"S Jx(%t<2 即期汇票sight bill||bill on demand
3T%WfS+ Fn yA;,* =&< s*-l[ i` n,{{x&4 …days after date||…days after date…日后付款
;VNwx(1l` 79z(n[^ +(QGlRd 6uOR0L …months after date||…months after date…月后付款
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Kn 见票后…日付款…days after sight||…days sight
KzG8K 6wZ P] ouLjyq =AUR]&_B #92:h6 见票后…月付款…months after sight||…months sight
!Yz~HO,u+ 1)X%n)2pr A!x_R {,yH /|bir6Y: 同组票据set of bills
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X6 FU E/uh 单张汇票sola of exchange||sole of exchange
1BmevEa) n'U*8ID >| rID 1}}.e^Tsfr 远期汇票usance bill||bill at usance
a{mtG{Wc dc|"34;^" /#GX4&z /xWkP{ 长期汇票long bill
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PdmY$< :MV]OLRM 逾期汇票overdue bill
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g8SK ;oH17 7%c9 nY N4}j,{# 宽限日期days of grace
.DMeWi $pyM<:*L&< - /]ro8V$ >2_BL5<S 电汇telegraphic transfer (T.T)
y{0`+/\` ?Lbwo<E BuCU_/H rbHrG<+7zO 邮汇postal order||postal note (Am.)||post office order||money order
),(ejRP'r MRwls@z= O5CIK}A x$Ko|:- 本票promissory note (P/N)
&cV$8*2b^ :bkACuaEn 3;zJ\a.+ -v'7;L0K 押汇负责书||押汇保证书letter of hypothecation
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&Iz B$1e AwT9 副保||抵押品||付属担保物collateral security
ZSuUmCm 8p,q9Ey 22"M#:r$ ,A[40SZA 担保书trust receipt||letter of indemnity
I\&..e0l OB)Vk |\TOSaZ : ~"^st_[! 承兑||认付acceptance
IHZ WNT2 #O6SEK|Z IAf,TKfe ^hv
单张承兑general acceptance
8>RGmue ?7 e|gpQ| B q+RFo VO] Jvf 有条件承兑qualified acceptance
TviC1 {2 Tw/kD)u{ 'g$~ij ;x sesr`,m., 附条件认付conditional acceptance
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OdH "aHY]E{ []/=!?5B R/R[r> 1)6 部分认付partial acceptance
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