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。
pA%}CmrMq 会计报表statement of account
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i 9V'ok.B.x 往来帐目account current
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s i]cD{hv ^y,Ex;6o $yn7XonS 现在往来帐||存款额current accout
*XU2%"Sc /VmtQ{KTt+ =8o$ L2sUh+'| 销货帐account sales
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_\2Ae\&c 8mm]>u$ 共同计算帐项joint account
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pTK + 未决帐项outstanding account
*2T"lpl k4E2OyCFoJ A3uF 0A XsEotW 贷方帐项credit account||creditor account
[yhK4A t?aOZps w-j^jU><3 im&Nkk4n@ 借方帐项debit account||debtor account
u\AL`'v mXPA1#qo Pf:;iXH? Dq~\U&U\$ 应付帐||应付未付帐account payable
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<A kf:Nub+h t 5%jy7)8C KXiStwS 应收帐||应收未收帐account receivable
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%(<M KU=+ 1,Jf t?(fDWd|- u9*7Buou^ 新交易||新帐new account
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/:_ML Yh["IhjR 未决帐||老帐old account
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$_z?_ pSl4^$2XR 现金帐cash account
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Z/Y\ 0t?g! pt%*Y.)az 流水帐running account
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Y\ .O&[9`"' 暂记帐||未定帐suspense account
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)eVn1U2*z. }F';"ybrU) 过期帐||延滞帐overdue account||pastdue account
J(Fk@{!F.* }a"koL GD1L6kVd1 M%#F"^8v 杂项帐户sundry account
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}1mkX\wWP 详细帐单||明细表detail account
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C "#.L\p{Zy c{3P|O&. 8K9RA< 呆帐bad account
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.)l \HL66%b[ HBm(l@#. %RIlu[J 会计项目title of account
tkP& =$ ZfibHivz @GWlo\rM6^ l:OXxHxRi 会计薄||帐薄account-book
?!u9=?? *>k6n5% #G\Ae:O XZ"oOE0= 营业报告书||损益计算表account of budiness||business report
sitgz)Ki^ F8xu&Vk0: r-_-/O"l zbJ}@V 借贷细帐||交验帐account rendered
Xb@dQRVX EY@KWs3"H i(4.7{* I2gSgv% 明细帐account stated
;!j/t3#a +4F; m_G6 N}Or+:"O:q #V.u[:mO 与…银行开立一户头to open an account with
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)O$ c~= {A SC--jhDZ 与…银行建立交易to keep account with
+hcJ!$J7 ]/|DCxQ 1U(!%}, v}=pxWhm 继续记帐to keep account
CdKs+x&tZ X=? \A{Y L+Gi iV:\,<8d 与…有交易to have an account with
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作成会计帐||有往来帐项to make out an account with
4M;S&LA 1pqYB]*u_ PiLLUyQx ppu<k N 清算||清理债务to make up an account
N6v*X+4JH UMH~Q`" uN0'n}c;1. .UU) 清洁帐目||与…停止交易to close ones account with
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\jz 7'5/T]Z 结帐to close an account
=H"%{VeC5 Is97>aid xEB4oQ5 "WqM<kLa 清理未付款to ask an account||to demand an account
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结清差额to balance the account with
?h8/\~Dw w$749jGx zu1gP/ 8g/r8u~ 清算to settle an account||to liquidate an account||to square an account
XX*f ktv{-WG2_ VKi3z%kwK U}{\qs-z t 审查帐目||监查帐目to audit an account
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gq> ik0w\* obw:@i# 检查帐目to examine an account
V.[b${ ;8gODj:dO 'YEiT#+/ l> >BeZ 转入A的帐户to charge the amount to As account
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以计帐方式付款to pay on account
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ae OmP(&t7 \)PS&Y8n sk. rJ 代理某人||为某人on ones account||on account of one
!" : arK 6:\z8fYD W*D*\E t*Wxvoxk 为自己计算||独立帐目on ones own account
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I*peK) U3w*z6OG ,]?l(H $x' q{.~=~ 由某人收益并负风险on ones account and risk||for ones account and risk
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O1C 7M9s}b%? X .S8vlb4z 由某人负担for ones account||for account of one
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o-t!z'\lO 按某人指示||列入某人帐户by order and for account of one
L G9#D II_MY#0X @aGS~^Uh 4U:+iumy2 列入5月份帐目for May account
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c} SHPZXJ{ ZZ6F0FLXJ GgjBLe=C 编入某中帐项下to pass to the account of||to place to the account of
YJwz*@l 6UJBE<ntj e 3>k" 5(OF~mX# 寄出清算书to send in an account||to send in render an account
RbNRBK!{ :hxZ2O?5_ :Zd# }P c[0$8F> 支票薄cheque book
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NA*mM 支票陈票人cheque drawer
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QkDW }fs;yPl, 持票人cheque holder
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Hl%o8,z 不记名支票cheque to bearer||bearer cheque
7+u%]D! wGQ{ +=@Z5eu "Hjw 记名支票||认人支票cheque to order
Xc5[d`] vR~*r6hX8 I_ .;nU1xA <FK7Rz:4T 到期支票antedated cheque
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DP~au c\4n 7m,y C 127he 未到期支票postdated cheque
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0I?3@Nz6 保付支票certified cheque
|2 wff? 3]Lk}0atpL Ef `LBAfOO 0_D~n0rq,v 未获兑现支票,退票returned cheque
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kq>>?T= 3Ob"r` 横线支票crossed cheque
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bT]?.si sqZHk+<% *u{.K:.I F<(xz= 普通横线general crossing
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pX6 4l`gAE$ {M~!?#<K )#ujF~w> 特别横线special crossing
|b3/63Ri-0 }C&c=3V l*:p== P/PS(` 空白支票blank cheque
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d<3"$%C 失效支票,过期支票stale cheque
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$WPN.,7 普通支票open cheque
X0$_KPn j5)qF1W, r#}Sy\ HYH!; 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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_/=ZkI5 I.<#t(io 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
,RHHNTB(" n{yjH*\Z Ji[w; [qL FTenXJ/c 支票换现金||兑现to cash a cheque
^,5.vfES k1H0hDE ZF/KV\Ag) qpeK><o 清理票款to clear a cheque
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YBO53S]= 保证兑现to certify a cheque
!jW32$YTR s?E: ] ybG)=0 F1=+<]! 填写支票数额to fill up a cheque
GT.^u#r >g2B5KY W Q&<QVK HKkf+)%)x 支票上划线to cross a cheque
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x ;R!H\ p o`$^TB^+ A!kyga6F5 开发支票to make out a cheque
h,+=h;! j5O*H_D K5lp-F eQx"nl3U% 签发支票,开立支票to draw a cheque||to issue a cheque
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{ ka3Z5 `[\phv 透支支票to overdraw a cheque
&3f.78a ^!qmlx* ]t3"0 z{d5Lrk 背书支票to endorse a cheque
>i%w'uU kU/=Du $hQg+nY. $rEd5W&d! 请付票款||清付票款to pay a cheque||to honour a cheque
1znV>PO! (O2HB-<rY \xxVDr. Y(zN 支票退票to dishonour a cheque
Cpcd`y=IN ([-=NT}Aq Vcq?>mH&T m[j3s=Gr 拒付支票to refuse a cheque
|q2lTbJ g4~qcI=a ..!-)q'? )<F\IM 拒付支票to stop payment of a cheque
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:PX3 ~N^vE; q'U5QyuC 提示要求付款to present for payment
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^C rcmAVl:$> ^&H=dYcV>/ b,R'T+4[ 见票即付持票人payable to bearer
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B3aRi0AQ QCfpDE} !<zzP LC 支付指定人payable to order
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R> 已过期||无效out of date||stale
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LvR m`IQ+,e N%A`rY}u 请给出票人R/D||refer to drawer
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G5#}Ed4 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
Ygi1"X} ]}7rWs[|1 mv*T=N8fC OsL%SKs| 文字与数字不一致words and figures differ
rHgdvDc %Rep6=K*$ /cC6qhkp% !u{"] T: 支票
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C!{AnWf 时间已过account closed
~po%GoH(K Jrd4a~XP - (_e=3$ ob0 8xGj 更改处应加盖印章alterations require initials
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B UQn+;be 时间已过effects not cleared
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n= ?QSx8d |1+(Ny.%k 停止付款payment stopped
4:Xj-l^D XMEK5Z9Dd I\rZk9F Bf:tal6 -M 支票毁损cheque mutilated
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!K 汇款||寄钱to remit||to send money
;eW'}&|LV AX!>l; kV\-%:- `e?;vA& 寄票供取款||支票支付to send a cheque for payment
XK%W^a*x |Sr\jUIWn te;Ox!B& 2#b<d?" 寄款人a remitter
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mC:X4l]5 p584)"[*t eyf4M;goz} VZ2.w4b 国外汇票foreign Bill
L7Qo- s`#ntset0 ]^; b WbQhlsc: 国内汇票inland Bill
E#<7\p> J&63Z nOoKGT @TA8^ND 跟单汇票documentary bill
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9e "J P{Q 9V=<| 2 空头汇票accommodation bill
BH&/2tO% |7QVMFZ NokXE JlC<MQ? 原始汇票original bill
[xtK"E# wX)efLmyhY O1?B{F/ e n5bXQ 改写||换新票据renewed bill
;48P vw>g} k;;nE o~6 ;23=p=/h X2\E9hJg 即期汇票sight bill||bill on demand
'bB>$E ;Ze"<U 1Q&cVxA"\ 0 NQ7#A …days after date||…days after date…日后付款
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W R=\v3m ;JOD!| …months after date||…months after date…月后付款
ZR/R'prW .-.q3ib CgVh\4,a A$7Eo`Of 见票后…日付款…days after sight||…days sight
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!C= M4TrnZ1D} :v#k&Uh3y $Hp.{jw 见票后…月付款…months after sight||…months sight
<TI3@9\qXE 5U0ytDZ2/( A#Xj]^-* oy2(A g\ 同组票据set of bills
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5B ,3:QB_ KU+( YF$1 单张汇票sola of exchange||sole of exchange
@<vF]\Ce =a?a@+ g9DG=\*A nHSTeFI? 远期汇票usance bill||bill at usance
'Z\{D*=V8 uyL72($ .=Pm>o/, /"(b.& 长期汇票long bill
M$,Jg5Dc HjV\lcK:v +->\79<#V( cICHRp&& 短期汇票short bill
j: <t "YuZ fL`bb Ru)(dvk}S ZR1+
O8 逾期汇票overdue bill
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6/|U 宽限日期days of grace
}g}6qCv7 Am#m>^!qb 0[lS(K bKYY{V55 电汇telegraphic transfer (T.T)
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jUYF.K& gC0;2 邮汇postal order||postal note (Am.)||post office order||money order
xYmdCf@H _~ v-:w h:f;mn?x K~USK?Q% 本票promissory note (P/N)
NzAQ@E2d: Y]~IY?I 9 >%+bA( R3$@N 押汇负责书||押汇保证书letter of hypothecation
*h2`^Z ,`<]>;s 5KK{%6#f\ VW {,:Ya 副保||抵押品||付属担保物collateral security
{-Yee[d<? 7 xUE,)? j13riI3A Im6U_JsNZh 担保书trust receipt||letter of indemnity
7iP5T 6zuze0ud 9MT3T?IS z=B<
`}@3 承兑||认付acceptance
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:U< 6>s=CiZB YtMlqF 单张承兑general acceptance
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有条件承兑qualified acceptance
zb>;?et;) lO[E[c G G&jZ\IV B.}cB'| 附条件认付conditional acceptance
8|6~o.B.G <z',]hy b )Tl* nz[
m3] 部分认付partial acceptance
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