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。
KrdZEi vb 会计报表statement of account
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4T-,'P{? 往来帐目account current
.%x"t>] :rz9M@7 9*}iBs 4|zdXS 现在往来帐||存款额current accout
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Z;ZjC* kfMhw M8kP 销货帐account sales
YBYB OH Je#!Wd Af2=qe .-SDo"K.h 共同计算帐项joint account
&\;<t,3A~ 82j'MgGP =y)p>3p}& B<|:K
\MA 未决帐项outstanding account
}1U#Ve,=_ JP{UgcaF 89LpklD vOos*& 贷方帐项credit account||creditor account
pwJ'3NbS e$CePLEj 6B7< DJmoW 借方帐项debit account||debtor account
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" cvZni#o2) Sg-g^dIN1 "Kyifw? 应付帐||应付未付帐account payable
Nc{]zWL9 d!`lsh@tF fJX\'Rc\ D+f'*| 应收帐||应收未收帐account receivable
i\(\MzW*' `'uUmyg 2< p{z Q(lku"U' 新交易||新帐new account
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!7 未决帐||老帐old account
_)Qy4[S=d CE{z-_{^ 6MuWlCKF8 wuKl-:S;Vs 现金帐cash account
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pFgnQ fCB:733H 流水帐running account
JL.5QzA ^"1TPd| .AXdo'&2i (zY * 0lN 暂记帐||未定帐suspense account
-PM)EGSk{ 3@G;'|z [Gh"ojt]w oAY_sg+ 过期帐||延滞帐overdue account||pastdue account
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w2$o\hC JX{KYU ~wTX>qV On4w/L9L5 杂项帐户sundry account
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&1Iyb fE^uF[-7? 详细帐单||明细表detail account
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s,as J/t!-! VpSEVd:n h4Ia>^@ 呆帐bad account
k^^:;OR Vu[:A ~n6[$WjZA I_?He'=0oU 会计项目title of account
E:FO_R(Xq ]M3#3Ha" "<*awWNI ,d|vP)SS 会计薄||帐薄account-book
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: ,-@5NY1q X2gz6|WJ _R7 w?!t8 营业报告书||损益计算表account of budiness||business report
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7 jjU 6Nt$ZYS 借贷细帐||交验帐account rendered
cOkgoL" 4 oEu>}JD 1TjZ#yP%1 2zK"*7b? 明细帐account stated
.Pw%DZ' PKA }zZ cx^{/U?9} :
,p||_G& 与…银行开立一户头to open an account with
:Q_x/+- .$Bwb/a o9Sn*p-. iCTQ]H3 与…银行建立交易to keep account with
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R'+jWH 继续记帐to keep account
.0|=[| ]` ]g@v )`8pd 7<. &[@\ f^~ 与…有交易to have an account with
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Xm[- 作成会计帐||有往来帐项to make out an account with
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i 清算||清理债务to make up an account
M=y0PCD ~|lIC !q :eOR-}p' dTGA5c 清洁帐目||与…停止交易to close ones account with
!QEL"iJ6M' f:xWu- :?CQuEv- WM,i:P)b 结帐to close an account
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\Tbx 清理未付款to ask an account||to demand an account
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ZA\/{Fw 结清差额to balance the account with
@Bs0Avj. u3ZCT" ! &uM^0eM 0a2@b"
l 清算to settle an account||to liquidate an account||to square an account
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'v&}( 审查帐目||监查帐目to audit an account
lBA +zZ 9z ?7{2C )1F<6R Qw)9r{f 检查帐目to examine an account
K: r\{#9 D59T?B|BdD x#8w6@iPQ Zzj0\?Ul 转入A的帐户to charge the amount to As account
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G oRq!=eUu_ 以计帐方式付款to pay on account
2KI!af[I m)&znLA O}Le]2' {CUk1+ 代理某人||为某人on ones account||on account of one
Z=+03 ii4B?E IA*KaX2S< c3xl9S,5 为自己计算||独立帐目on ones own account
7}B i$UQbd 3Wx,oq;4- rwqv V^ 由某人收益并负风险on ones account and risk||for ones account and risk
y' x F0 :q+N&j'3 >a>fb|r \pY^^ l* 由某人负担for ones account||for account of one
#DI$Oc t\R; < x vR hnX cF+ X,]=6 按某人指示||列入某人帐户by order and for account of one
8 i0 J7&DR^.Sw kv?|'DN "="O > 列入5月份帐目for May account
v}uJtBG( n2ndjE$ ",B'k E{Vo'!LY 编入某中帐项下to pass to the account of||to place to the account of
SUdm 0y RKkGITDk ]/dVRkZeAE kE)!<1yy2 寄出清算书to send in an account||to send in render an account
%c/^_. )0CQP FGanxv@15 "mIgs9l$ 支票薄cheque book
R>)MiHcCg VOgi7\ M}F~_S0h KL3<Iz] 支票陈票人cheque drawer
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nLDj:C~ QT!5l` 持票人cheque holder
Ex(3D[WmMW oRY!\ADR QGPw2Q _PXdzeI. 不记名支票cheque to bearer||bearer cheque
_a'A~JY ;5S}~+j q~Jq/E"f T0e<Slo~C 记名支票||认人支票cheque to order
z;3NiY O.+9,4A( Y94MI1O5$ w G!u+ 到期支票antedated cheque
4u1KF:g !`wW_W Z!{UWegun n^9 ?~ 未到期支票postdated cheque
[_!O<z_sB (4+1lOd tk?UX7F hu@7?f_"L/ 保付支票certified cheque
M?@pN<| y\PxR708 uHM@h{r :7b-$fm 未获兑现支票,退票returned cheque
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1i(;|8| 3N4.$#>#9@ m4/er539T T@48 qg 横线支票crossed cheque
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@Ag WH$HI/%*m 普通横线general crossing
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AP ;e{5)@h$ ef]B9J~h Ijo(^v@ 特别横线special crossing
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;j a G27%(@ RU_L<Lpi 空白支票blank cheque
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| 2$0)?ZC?= 失效支票,过期支票stale cheque
p@I9<^" kQIw/@WC @$U e$ v59nw]' 普通支票open cheque
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P/W8{ Z^_>A)<s< t4K56H.L? 0HibY[_PbD 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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Tov&68A~e 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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w, ==9ZFdf ;z>p8N 支票换现金||兑现to cash a cheque
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SAafux 清理票款to clear a cheque
)I9aC~eAD Yj8& >t#\&|9I nVOqn\m- 保证兑现to certify a cheque
#7W.s!#}Dd -9&g[ i n?T]} f#c BQ~ 填写支票数额to fill up a cheque
O3}P07 #tP )-ww ,whM22Af~{ F]SIT\kBm 支票上划线to cross a cheque
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C7T;;1P? r3?5'S` 开发支票to make out a cheque
P^n{Y~P=Q Qvs(Rt3?y D>,$c 6C@0[Q\ER 签发支票,开立支票to draw a cheque||to issue a cheque
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_tK5 0Ax>gj-` 4Ub?* !W(/Y9g# 透支支票to overdraw a cheque
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h Zi)8KO[/0 P9^h>sV 背书支票to endorse a cheque
7T Bo*-! { "c,P:S] 21 j+c{O uK5Px! 请付票款||清付票款to pay a cheque||to honour a cheque
O~xmz!?= Bb`^,?m 8[ OiG9b qZ}XjL 支票退票to dishonour a cheque
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G2wDL FCPRg^=<!~ 拒付支票to refuse a cheque
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_ Fgk/Ph3r 拒付支票to stop payment of a cheque
0^z$COCv <k5~z( t_Wn<)XA }6N|+z.cU 提示要求付款to present for payment
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Z#NfQ A-$BB=Ot e8.bH# 见票即付持票人payable to bearer
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,\&7rk 支付指定人payable to order
B=Os?'2[ vGw}e&YI ZP<X#]$qb s#[Ej&2[= 已过期||无效out of date||stale
ja2]VbB ]FBfh.#X@ ?_r"Fg;" gjV&X N 请给出票人R/D||refer to drawer
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f7s.\ Z}wAh|N- 8ic_|hfY 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
:u0433z: 'z'm:|JW \^cn}db) {xX|5/z 文字与数字不一致words and figures differ
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}k* !@X#{ Y# #J K3^2R-3:8 支票
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@\R)k(F 时间已过account closed
DI7trR` W>y_q[m u4'Lm+&O d\f5\Y 更改处应加盖印章alterations require initials
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k*Kq:$9" 时间已过effects not cleared
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e t-Wn@a Q8n?7JB 停止付款payment stopped
/Kvb$]F+! :<W8uDAs cPXvTVvs "n:9JqPb 支票毁损cheque mutilated
s"/8h#!zv 0AEs+= )+G(4eIT h:;~)= {"X 汇款||寄钱to remit||to send money
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<ID< 1\p[mN 寄票供取款||支票支付to send a cheque for payment
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9d P<hqr; K02./ut- /iK )tl|X 寄款人a remitter
SYL$?kl 9(_/jU4mc k|V{jBG"@ 4)I
SRR 收款人a remittee
*;m721# 'a}{s>{O 9&tV#=s ~$$V=$& 国外汇票foreign Bill
#/:[ho{JQ !ZVMx*1Cf okYsjK5 z 4-wvn<* 国内汇票inland Bill
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_kV ^o 5q- ;a X DX_c@U 跟单汇票documentary bill
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空头汇票accommodation bill
)mEF_ & bchhokH ZFzOW QWoEo 原始汇票original bill
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KNl /sai}r1 改写||换新票据renewed bill
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Q8okA mF1oY[xa_ Z(Vrmz2. n)0{mDf% 即期汇票sight bill||bill on demand
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{ >|s=l`"Xz …days after date||…days after date…日后付款
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Cfj*[i4 …months after date||…months after date…月后付款
K!9=e7|P [bp"U*!9P >#ou8}0 C@[:}ZGMV 见票后…日付款…days after sight||…days sight
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[D :$WRV- BYY>;>V *0U(nCT&m 见票后…月付款…months after sight||…months sight
O []+v }PXWRv.gW {T IGPK \DHCf4, 同组票据set of bills
f 6q@ \yxr@z1_b 0Zq"- n0m9|T& 单张汇票sola of exchange||sole of exchange
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, ET enNn*.*| 远期汇票usance bill||bill at usance
k\[2o OYKV* KDhHp^IXQ !nu['6I% 长期汇票long bill
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a> (G 短期汇票short bill
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oQ -L[K1;Xv" JDP#tA3 逾期汇票overdue bill
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9 l9Vim9R5T 宽限日期days of grace
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jzV#%O{` jPd<h{js 电汇telegraphic transfer (T.T)
Vs"Z9p$U #4Z$O( xXbW6aI" QXrK-&fju 邮汇postal order||postal note (Am.)||post office order||money order
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_-%L 本票promissory note (P/N)
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5B: NUU}8a(K 押汇负责书||押汇保证书letter of hypothecation
4e(@b3y oM VJ+#[x 2 rH6ap K%g\\uo 副保||抵押品||付属担保物collateral security
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0 P-mrH 0TNzVsu7 担保书trust receipt||letter of indemnity
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`-Jkm VMHY.Rf nGf@zJDb 承兑||认付acceptance
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3ty){#: [ M'1aBx^ CuGk?i 单张承兑general acceptance
c;e,)$)-| Z\ Q7#dl V~wmGp.e hi=U 有条件承兑qualified acceptance
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X ALv\"uUNu+ 3l^pY18H' 附条件认付conditional acceptance
5Q88OxH bc ZonS `3OGCy Z/x1?{z 部分认付partial acceptance
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