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。
RM2Ik_IH[l 会计报表statement of account
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GTr# 往来帐目account current
;wv[';J noZbsI4 O=0p}{3l iM]O 现在往来帐||存款额current accout
o=m5AUe?J F&Md+2 BIx*t9wA uzd7v, 销货帐account sales
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\+A =M\yh,s! km%r{ 共同计算帐项joint account
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NFT:$>83` 未决帐项outstanding account
VUP|j/qD v{" nyW6# E?w#$HS j*%#~UFw 贷方帐项credit account||creditor account
CsR[@&n' M\1CDU+*Ns {j wv+6]U #qd!_oN 借方帐项debit account||debtor account
,:S#gN{U d6i}xnmC "aGmv9\ RXXHg 应付帐||应付未付帐account payable
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4MC]s~n 应收帐||应收未收帐account receivable
O"\4[HE^ Ar%*NxX $QiMA, 5<Kt"5Z%7 新交易||新帐new account
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;MfqI/B{ }s2CND W6?=9].gc 未决帐||老帐old account
RE!WuLs0" c&;" Y{ CI*JedO] ,ei9 ?9J1 现金帐cash account
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ea TQ\#Z~CbK{ ^!tX+`,6^ 流水帐running account
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[jg+| 暂记帐||未定帐suspense account
;(K/O?nrJ |QS|\8g{0V TTG=7x:3 F-kjv\ 过期帐||延滞帐overdue account||pastdue account
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+V 杂项帐户sundry account
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r1 33%hZ`/> U<Oc&S{]* 详细帐单||明细表detail account
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i0 YusmMsN? |X{j^JP5 呆帐bad account
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D*UxPm"pw 会计项目title of account
Ee5YW/9] ?z&n I# {]Mwuqn f['I4 /o 会计薄||帐薄account-book
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i- LcLHX Vu_oxL} x`?>j$ 营业报告书||损益计算表account of budiness||business report
+PPQ"#1pS .LAB8bg 6@8t>"} JttDRNZAU 借贷细帐||交验帐account rendered
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)5NQB% 2IM31 . 明细帐account stated
Ic_NQ<8 u<cnz%@ 4P1}XYD-2 ^Z;zA@[wt 与…银行开立一户头to open an account with
&*7KQd 7p2xst t>?tWSNf MA:5'n 与…银行建立交易to keep account with
7`A]X,: 6uo;4}0 EmcLW74 54z.@BJhE 继续记帐to keep account
`q<W %'Tb$ X)~wB7_0G xIa7F$R 0 -c0ypz 与…有交易to have an account with
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s4(Y \298SH(!7 '-RacNY 作成会计帐||有往来帐项to make out an account with
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}.C S=mqxIo@m y')OmR2h 清算||清理债务to make up an account
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_30m gk%@& TB/ 'q)g,2B% HTOr 清洁帐目||与…停止交易to close ones account with
Fa )QDBz) MY@&^71i4 ?qaWt/m ;[Mvk6^'R 结帐to close an account
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&4 $mn0I69 清理未付款to ask an account||to demand an account
LWF,w7v[L _?I{>:!| A#=TR_@: cg MF?;V 结清差额to balance the account with
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-BSdrP| =n5'~1?X? :u14_^ 清算to settle an account||to liquidate an account||to square an account
{rUg,y{v IW0S*mO$ %tyo(HZQ RSp wU;o6z 审查帐目||监查帐目to audit an account
f82%nT @KQ.t F* T-en|. -fq 检查帐目to examine an account
r=H?fTY<3E I,{YxY[$7 $a M5jH< <.6rl 转入A的帐户to charge the amount to As account
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F 8:,($a/KF 1!<t8,W4 以计帐方式付款to pay on account
d y HC8 ZZY# . m\6/:~qWW h_%q`y , 代理某人||为某人on ones account||on account of one
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O3} JOv_ ?=? _32O 为自己计算||独立帐目on ones own account
6 c_#"4 +%JBr+1#\ {R}F4k !g@Ky$ 由某人收益并负风险on ones account and risk||for ones account and risk
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[5rr4 由某人负担for ones account||for account of one
`6Bx8CZ'I +\eJxyO _~<sb,W fiGTI}=P 按某人指示||列入某人帐户by order and for account of one
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)Ik8 QAs)zl0 a(gXvgrf[ 列入5月份帐目for May account
(RddR{mX }`uyOgGg* EA"hie7 Gv-VDRS 编入某中帐项下to pass to the account of||to place to the account of
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寄出清算书to send in an account||to send in render an account
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Mw3>GNl F&d!fEHU :u>RyKu|&R 支票薄cheque book
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^^a6 (b aU!}j'5Q 支票陈票人cheque drawer
(i~UH04r>s sxNf"C=-. nWd!ovd nBy-/BU& 持票人cheque holder
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-wv zMSwU]4I! 不记名支票cheque to bearer||bearer cheque
4 &bmt K=gg <E< q[s,q3n~ .p[uIRd` 记名支票||认人支票cheque to order
+( LH!\{^ K[T0);hZR ]#o;`5' "laf:Ty1 到期支票antedated cheque
T`#nn| iw )gNQ%z4 ;Q{D]4 $kUB%\` 未到期支票postdated cheque
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5226&N IdmP!(u k4{!h?h 保付支票certified cheque
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f 未获兑现支票,退票returned cheque
Snkb^Kt utck{]P 6u_i>z AXbb-GK 横线支票crossed cheque
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8F& h1~h&F? 普通横线general crossing
`l45T~`]$ #$UwJ B]_D U$2Em0HO} EjfQF C 特别横线special crossing
QGN+f) 'xS@cFo( HzM\<YD W3~u J( 空白支票blank cheque
t?9J'.p 0(i3RPIj\ p&I>xu8fl |&K;*g|a 失效支票,过期支票stale cheque
<VZ43I w10~IP M4Cb(QAVP 2S_u/32]W 普通支票open cheque
-W!M:8 ]sEuh~F z#G\D5yX[* 2|7:`e~h 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
|8E~C~d 2<*"@Vj XOX$uLm qJF'KHyU{l 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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F:s|[ 支票换现金||兑现to cash a cheque
xJ<RQCW$ a;dWM(;Kw kKRu]0J~[ #}fvjJ{ 清理票款to clear a cheque
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y>_ _S[@?]=`b 保证兑现to certify a cheque
#IGcQY =P,mix| t ^>07#z c|:EMYS 填写支票数额to fill up a cheque
:*g$@T Ho}*Bn~ic GR(m+%Vw! 7V^j9TC 支票上划线to cross a cheque
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{R(/Usg!= i.^UkN{ 开发支票to make out a cheque
.+Q1h61$T f-^*p iuqJPW^} c='W{47 签发支票,开立支票to draw a cheque||to issue a cheque
rc:UG "[ :9&@/{W p\I3 fI0i %1cxZxGT 透支支票to overdraw a cheque
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:W6O)uY 9*JxP%8T~X 6(\-aH'Ol 背书支票to endorse a cheque
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d/xa| wmK;0 )|H -A}$5/ +R$;LtR 请付票款||清付票款to pay a cheque||to honour a cheque
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r0 .0>bnw =|O]X|y-lZ 支票退票to dishonour a cheque
~K)FuL[* ;E{@)X..| 8>|4iT Eb5>c/( 拒付支票to refuse a cheque
}|-8-; {>64-bU *XDe:A V[^AV"V 拒付支票to stop payment of a cheque
/ E!6]b/ tOF8v8Hd %;_EWs/z8 (.z0.0W 提示要求付款to present for payment
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# 4ke.p<dG nRHlHu 见票即付持票人payable to bearer
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N>s3tGh DjZTr}%q 支付指定人payable to order
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auG[ K)Ya%%6[U# 9$(N q 已过期||无效out of date||stale
DDT]A<WUV SoCN.J30 (Q&jp!WU 8;UkZN"hy5 请给出票人R/D||refer to drawer
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Mb>: FD8 ncsk(`lo EcR[b@YI 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
qIy9{LF |c$*Fa"A H]dN'c- A6;[r #C 文字与数字不一致words and figures differ
wqE2n m KKa0" 2C_I3S~U :W'.SRD 支票
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1JGww]JZo 时间已过account closed
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*l5!Iu !$-QWKD4 更改处应加盖印章alterations require initials
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rG B*a8 Vx n- YL4yT`* T !pHT'J 停止付款payment stopped
@<1T&X{Z! z)&&Ym# XOZ@ek)LY taSYR$VJ 支票毁损cheque mutilated
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0WuU 汇款||寄钱to remit||to send money
f./j%R@ BLo=@C%w5 PiX(Ase I]~UOl 寄票供取款||支票支付to send a cheque for payment
P9# }aw+ x1`Jlzrp, V#PT.,Xa. Ed"p|5~ 寄款人a remitter
=co6.Il `$VnB }Do$oyAV$G h`:gMhn 收款人a remittee
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sGJZG T!H }^v 国外汇票foreign Bill
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1j\A? Kx,<-]4 ^<e(3S: y-:d`>b>\ 国内汇票inland Bill
*2I@_b6& Qb1hk*$= `HM?Fc58 :AC( \ 跟单汇票documentary bill
cfW;gFf hzy#%FaB meyO=> , *Z!Bd8 空头汇票accommodation bill
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f+ M[ ,:NE4H SfwNNX% RMxFo\TK; 原始汇票original bill
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Y k iY1 &B ^LaRg 改写||换新票据renewed bill
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即期汇票sight bill||bill on demand
*Ag,/Cm] l>jNBxB|/A V5HK6- T ,CQg6-[ …days after date||…days after date…日后付款
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GA"zO, …months after date||…months after date…月后付款
xU;;@9X qv$m5CJvK 6{TUs>~ 8{4jlL;"`? 见票后…日付款…days after sight||…days sight
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?=0BU} 'P3jUc) 见票后…月付款…months after sight||…months sight
NuC+iC$_/ C7T}:V](q Fhk`qh'i ~-o[v-\ 同组票据set of bills
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+ q!\4|KF~ 单张汇票sola of exchange||sole of exchange
MPD<MaW$ tkKiuh?m n]fMl:77 {#4F}@Q 远期汇票usance bill||bill at usance
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74 [e;c)XS[ 长期汇票long bill
bOS; 1~~ Dt=@OZW bE>"DPq g!DJW 短期汇票short bill
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A -]kvM |58xR.S'g VQwF9Iq]` 逾期汇票overdue bill
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宽限日期days of grace
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I> BGp4 AQ 6w)a.^yx7 q1?}G5a? 电汇telegraphic transfer (T.T)
ME.a * v jcL%_of YML]pNB JK'FJ}Z4 邮汇postal order||postal note (Am.)||post office order||money order
Z]qbLxJV jiqE^j3; ZGj ^,? a d=d*:<Zx 本票promissory note (P/N)
h1 pEC _kXq0~ HvzXAd W!t =9i 押汇负责书||押汇保证书letter of hypothecation
B"?ivxM:U y,s`[=CT #%7)a; ' +^|_vq^XR 副保||抵押品||付属担保物collateral security
c8Je&y8 %8{nuq+c {ep(_1 cp$GP*{@ 担保书trust receipt||letter of indemnity
MUn(ZnQy| `Vl9/IEk {2F@OfuCF a(uZ}yS$ 承兑||认付acceptance
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vef +h08uo5c dVe,;?+A 单张承兑general acceptance
$Da?)Hz'F TyhO+; "fu:hHq * o{7 a$V 有条件承兑qualified acceptance
[h63* & S#:l17e3 ?W2u0N %2y5a`b 附条件认付conditional acceptance
Z\3~7Ek2m ,pIh.sk7s* `vZX"+BAh Qk72ra) 部分认付partial acceptance
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