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。
C GK
]i.N 会计报表statement of account
b?,%M^9\` J9XH8Grk- j@+$lU*r yDZm)|<. 往来帐目account current
Z;1r=p#s T4}Wg=UKg ! N!pvK; m:0[as= 现在往来帐||存款额current accout
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"Lk BN0D 销货帐account sales
]o=ON95ja +03/A`PKrB >/ A'G =w`uZ;l$Q 共同计算帐项joint account
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cp[ ]2|fc5G' Svo\+S 0J466H_d{ 未决帐项outstanding account
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A ]=i('|YG 贷方帐项credit account||creditor account
-L6CEe #M'V%^x P o6~JAvw ;34p
[RT 借方帐项debit account||debtor account
/|H9Gm ?fC9)s IqepR
>5t ?D)$OCS 应付帐||应付未付帐account payable
/ bH2Z xz.M'az\ 6L\]Ee B@dCCKc%/ 应收帐||应收未收帐account receivable
T"X]@9g^- C'gv#!Q /5L\:eX% b$*2bSdv0< 新交易||新帐new account
a8Xwz@ M !||Gfia +Q);t,
2&]LZ:( 未决帐||老帐old account
i_r708ep6 {29aNm IDos4nM27] =v<A&4 现金帐cash account
Ck%if ;Sg.E8 .b<W*4{j0H _&s pMf 流水帐running account
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C? 1t^9.!$@y _Ds,91<muQ uCuB>x& 暂记帐||未定帐suspense account
, .;0xyc R'>@ja* puWMgvv SVd@-
'-K 过期帐||延滞帐overdue account||pastdue account
-oUNK}> ?)k]Vg. <pHm=q/U `\;Z&jlpT 杂项帐户sundry account
C%]qK(9vvd 8{i}^.p 4~FRE)8 L'aB/5_% 详细帐单||明细表detail account
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y#/ 呆帐bad account
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Ph k[a<KbS 会计项目title of account
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5Dc5Bl VzHrKI 会计薄||帐薄account-book
</xf4.C 6hYz^}2g Z~-N'Lt{ GtZ.'?- 营业报告书||损益计算表account of budiness||business report
/JC1o&z_T ?fq!BV
uSQ#Y^V_ ."B{U_P& 借贷细帐||交验帐account rendered
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W4 ~@xPoD& l,l6j";ohd `G`R|B 明细帐account stated
62 _k`)k x`@`y7( .f-=gZ* * #Mk:4 与…银行开立一户头to open an account with
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2YW;=n M")/6 PH8 MO7R3PP 与…银行建立交易to keep account with
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L 继续记帐to keep account
ysIhUpd KT<$E!@ )qbkKCq/FB Y.Z:H!P);$ 与…有交易to have an account with
'=Lpch2J Ow4(1eE_ OM\1TD/- 5BXku=M 作成会计帐||有往来帐项to make out an account with
=dKjTBR S' <Ohi+a%6 a4 N f\7 a <?~1pWtc 清算||清理债务to make up an account
dr=Q9% vMEN14;yH_ id5`YA$ ,z/aT6M?H 清洁帐目||与…停止交易to close ones account with
u4SL:IH{D ;xzaW4(3 ]2)A/fOW #*_!Xc9f 结帐to close an account
|M5#jVXj }a~hd*-# SiX<tj#HH\ r=Lgh#9S 清理未付款to ask an account||to demand an account
breF,d$ ]T]{VB C7NSmZ ms
fE; 结清差额to balance the account with
X`Q+,tx$ f?k0(rl =tt3nfZ9 `DgK$ QM 清算to settle an account||to liquidate an account||to square an account
Q9O_>mZy Z*mbhod ^OWG9`p+ J$1H3#VVG 审查帐目||监查帐目to audit an account
UiH7 EC,`t*< 5{V"!M+< 0,ryy,2 检查帐目to examine an account
Gg9MAK\ C9 YFB>GQ; Y&O2;q/B LiT%d
转入A的帐户to charge the amount to As account
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E Ay~lo 9c)#j&2?H 以计帐方式付款to pay on account
#vV]nI<MF. ZuGd{p$ z6E =%-` U0j>u*yE 代理某人||为某人on ones account||on account of one
N?vb^? zQY ,}a [q[37;ZEQ PJN9[Y{^3 为自己计算||独立帐目on ones own account
/ie&uWy Dbn344s j%nN*ms ZJBb%d1; 由某人收益并负风险on ones account and risk||for ones account and risk
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NLL"~ +X^GS^mz 由某人负担for ones account||for account of one
C'$}{%Cc@$ VmPh''Z%- `Fr ,,Q81\ lF!PiL 按某人指示||列入某人帐户by order and for account of one
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OmWEa 列入5月份帐目for May account
"PI;/(kR ?{f6su@rW nA,=g'7S d|NW&PG 编入某中帐项下to pass to the account of||to place to the account of
Ie^Ed` n~yKq"^ Nz`8)Le (?1$ 寄出清算书to send in an account||to send in render an account
rueaP I8J>>H'#A S#C-j D Zio!j%G 支票薄cheque book
h76j|1gI YTefEG]|q :;eOhZ=_ w ea 支票陈票人cheque drawer
|cY HH$ Ln,<|,fZN }=bzUA`C >]~581fYf 持票人cheque holder
n?r8ZDJ' u?72]?SM ]C,j80+pK $m
GzJ4& 不记名支票cheque to bearer||bearer cheque
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8 记名支票||认人支票cheque to order
[m:cO6DM, ?`?Tg&W ]gPx%c \ 2y/: 到期支票antedated cheque
I(~([F2 mU4(MjP? RG45S0Ygj PdO"e 未到期支票postdated cheque
:.g/=Q(T~ L D[\eJ_ y+iRZ%V^ )b1hF 保付支票certified cheque
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d yP$esDP )'n@A% B }~@/r5
Zl 未获兑现支票,退票returned cheque
3 twA5)v ~Re4zU $||WI}k3V ^ou)c/68aQ 横线支票crossed cheque
1r>]XhRFZ _?"y1L. g$GG
o[_0 2Ty]s~ 普通横线general crossing
a+LK~mC* O"~[njwkE L-?ty@-i `"CA$Se8 特别横线special crossing
o$L%t@ F*U(Wl= kfas4mkc Q9OCf"n $ 空白支票blank cheque
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$-&Im< Y }VJ4!%U n! 5(Z5= 失效支票,过期支票stale cheque
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W3f1 lGYW[0dy ^)]U5+g? [(*Eg!?W= 普通支票open cheque
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` i=<;$+tW _(J#RH 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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L3\#ufytb 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
(Nc~l ^a xRc+3Z= N ktfm -'qVnu 支票换现金||兑现to cash a cheque
tm5{h{AM )lLeL#]FLO '8)kFR^9 \}h 清理票款to clear a cheque
{K+f&75 fWJpy#/^*K Szt2 "AR rtAPkXJFM 保证兑现to certify a cheque
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bpt/q[ I]d-WTd 填写支票数额to fill up a cheque
b%MZfaU [ S RdD>&D$I AJB
NM 支票上划线to cross a cheque
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P`@Rt 开发支票to make out a cheque
=| T ^)J :y7K3:d3 QBXEM= D*2*FDGI 签发支票,开立支票to draw a cheque||to issue a cheque
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C kP$E+L roc DO8f "9'3mmZm=? 透支支票to overdraw a cheque
XgX~K:<jt 36{OE!,i \azMF} mb OF`J{`{r 背书支票to endorse a cheque
@4UX~=:686 V~*>/2+ Tk[]l7R~ ynM:]*~K 请付票款||清付票款to pay a cheque||to honour a cheque
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ByP<-Deh 支票退票to dishonour a cheque
Mm*V;ADF mW!n%f k^|z.$+ .9e5@@VR 拒付支票to refuse a cheque
A^M]vk%dg |dEPy-Xe }Fu1Y@M% X<IW5* 拒付支票to stop payment of a cheque
Q/3*65 *#>(P aHu0z: \5&Mg81 提示要求付款to present for payment
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ZUR,` #tA9`! @!oN]0`F; 见票即付持票人payable to bearer
B|a <=~ 7"2BZ 2?%4|@*H? @`
Pn<_L 支付指定人payable to order
)jl@hnA Wjq9f; X@[5nyILf :Ef!gpS}?R 已过期||无效out of date||stale
.S|T{DMQ[ $+J39%Y!^ kwUUvF7w Z<>gx m< 请给出票人R/D||refer to drawer
j?*n@' VRY(@# q ^A&{g.0 Xh}q/H< 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
BMO,eQcB
MOB4t| ]vB^% H0inU+Ih 文字与数字不一致words and figures differ
aWimg6q X\!q8KEpR& H+I,c1sF Eh;Ia6} 支票
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V C VqU
Cc 时间已过account closed
gzi=+oJ|4 5P #._Em !]s=9(O !NNPg?Y 更改处应加盖印章alterations require initials
0^Ldw)C" 2X' H^t]7 OQ2G2>p B /3~[ ' Bn8&~
;p*L(8<YI 时间已过effects not cleared
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j A4l"^dZc Mz$qe 停止付款payment stopped
gYbvCs8O! 4J,6cOuW4 `2U,#nZ 4 |mG;?>c) 支票毁损cheque mutilated
PT,*KYF_O" J6EzD\.Y) z|AknEE, _3wJ;cn. 汇款||寄钱to remit||to send money
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r)W 寄票供取款||支票支付to send a cheque for payment
7.NL>:lu 3@eI? (N A<H]uQ> (*eX'^Q)d 寄款人a remitter
|U1u:=[ oU3gy[wF;b 6k,@+@]t. <F_w4! 收款人a remittee
(.oDxs()I 8z=o.\@ gHUW1E oIE(`l0l 国外汇票foreign Bill
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AS0(NlV PTpCiiA@ 1: cq\Y 国内汇票inland Bill
\K9Y@jnr tMf5TiWu@ UlN}SddI9 p(4Ek" 跟单汇票documentary bill
&C,]c#-+ _mdJIa0D6k c?xeBC1- ;ACeY 空头汇票accommodation bill
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KTEM 'uUa|J1mu 原始汇票original bill
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c:z}$DK&' &U.y): ~c1~)QzZ 改写||换新票据renewed bill
OB,T>o@ Qw%0<~< nYRD>S?uz /e*<-a 即期汇票sight bill||bill on demand
%ULd_ES^ 0Z
%<H\Z |@-y+vbA* rUiUv(q …days after date||…days after date…日后付款
5U<o%+^El *OE>gg&?Nh +xmZK<{< 4f0dc\$ …months after date||…months after date…月后付款
B;{sr'CP d7c m?+ W\DJXM]b <* PjG}Z. 见票后…日付款…days after sight||…days sight
t^9q>[/d` @D<Q'7mLh !q PUQ+ /_bM~g 见票后…月付款…months after sight||…months sight
oU 8o;zk0 IZ4jFgpR oWOH #
w R91u6r# 同组票据set of bills
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BPi[nK VHws9) 0$nJd_gW_ `Sj8<O} 单张汇票sola of exchange||sole of exchange
JeCEj=_Z 9=~jKl%\vJ ]zK} X! ]gj@r[ 远期汇票usance bill||bill at usance
})w5`?Y Ix5yQgnB}j Y!s/uvRI BQ&h&57K 长期汇票long bill
d{GXFT;0 8i"{GGVC 1$2Rs-J `Op
";E88 短期汇票short bill
tv|=`~Y PwNLJj+% CnA*o 8w #wm)e)2@ 逾期汇票overdue bill
&c@I4RV|q aH$*Ue@Q khu,P[3> Ox43(S0~ 宽限日期days of grace
uTJ?@^nq z?YGE iR/} ->#7_W C"mb-n7s 电汇telegraphic transfer (T.T)
j+ys&pDczm MDCf(LhEH {5z?5i ?D V[#lFl). 邮汇postal order||postal note (Am.)||post office order||money order
3i$AR Ia"bP` L Vis?cuU/ / L8=8 本票promissory note (P/N)
vT~ a} A|+{x4s` 3WVHI$A9 vtT:c.~d 押汇负责书||押汇保证书letter of hypothecation
/4f;Niem BW;u?1Xa }?^G=IP4( j?(QieBH 副保||抵押品||付属担保物collateral security
w$!n8Aqs h 2zCX WQ]pg
" G7<X l} 担保书trust receipt||letter of indemnity
ro{MDs HTG;'$H^ NlMx!f>b%/ zYNJF>^< 承兑||认付acceptance
5%$#3LT| aU! UY( a`uT'g[* /_|1,x-Kx 单张承兑general acceptance
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14y*go {%Y7]*D $} Myj'`r 有条件承兑qualified acceptance
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I\Vs: uI[*uAR 附条件认付conditional acceptance
Y4O L 82Y xd 3 bW]+Og ;z>YwRV 部分认付partial acceptance
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