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。
;:%*h2 会计报表statement of account
Rl%?c5U/$ Ul/Uk n$ %#zqZ|q 1dl@2CVS 往来帐目account current
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0 现在往来帐||存款额current accout
dpTeF`N zo^34wW^ (sfy14>\ 9c}mAg4 销货帐account sales
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|k:ecw 共同计算帐项joint account
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8C4 未决帐项outstanding account
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J%P ]8c%)%Vi eL` }j9 贷方帐项credit account||creditor account
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! ?uBZ"^' 借方帐项debit account||debtor account
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/#7Cr Z +vT76g3 kW!`vQm~ X;vfbF 应付帐||应付未付帐account payable
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(5=-8k 应收帐||应收未收帐account receivable
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el"XD"* 新交易||新帐new account
KIeTZVu$% 0?0$6F R=ipK63 RY4b<i3 未决帐||老帐old account
/KCJ)0UU $}TK,/W ^hN.FIzM E;>BcPt5 现金帐cash account
O5lP92], 3SMb#ce*o 'cpO"d?{ ]5_6m;g 流水帐running account
jlA?JB kR1dk4I4 @8jc|X<A ,Q2?Z:l 暂记帐||未定帐suspense account
e]qbh_A N;6@f*3_i j0eGg:: 5Y W.s 过期帐||延滞帐overdue account||pastdue account
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s.8]qQRr S7A[HG; 杂项帐户sundry account
qtQB}r8 M.(shIu!+ P_Bhec|#fT - 2`D(xC 详细帐单||明细表detail account
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VhR2d3 UojHlTg#bT `H7V[' 呆帐bad account
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$D6+ Bp.z6x4 会计项目title of account
Y unY'xY eT4+O5t qOi3`6LCV .AzGPcJY 会计薄||帐薄account-book
! 54(K6a[ =q4QBAW }_A#O|dxO k\~A\UIYo 营业报告书||损益计算表account of budiness||business report
F9Bj$`#) EA/+~ux _s&sA2r< 6$l6>A 借贷细帐||交验帐account rendered
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rf%NfU 明细帐account stated
qZ8V/ )t/[z3rn ZYBK'&J4m 7T)J{:+0!| 与…银行开立一户头to open an account with
k/|j e~$ MvO!p ,iUYsY KT5"/fv 与…银行建立交易to keep account with
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bo") z+J4XpX0, 6-'Y* 继续记帐to keep account
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#IQz_ lk5}bnd5 9=-!~_'1- n<x NE% 与…有交易to have an account with
F> F&+63Q- >#MGGCGL Ef}rMkv <AzM~]"3 作成会计帐||有往来帐项to make out an account with
P9wx`x""k <( 0TK5 ~IB~>5U! |VC/(A 清算||清理债务to make up an account
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OPIN 清洁帐目||与…停止交易to close ones account with
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r#by%P 结帐to close an account
\mt0mv;c D [#1~M O1nfz> L` Tv;|K's' 清理未付款to ask an account||to demand an account
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0 结清差额to balance the account with
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<lS90J _Z:WgO]. (+Yerc.NQt 清算to settle an account||to liquidate an account||to square an account
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&R T/%s7!E w*})ZYIUT 审查帐目||监查帐目to audit an account
a9ab>2G?FR Y%UfwbX!g o3hsPzOQx A22h+8yG 检查帐目to examine an account
[Ng#/QXk{ [Hn4&PET ,$,6%"'" O)'Bx=S4Ke 转入A的帐户to charge the amount to As account
F3\' WQh xj/ +Z!,9 D]9I-| k,xY\r$ 以计帐方式付款to pay on account
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_3 代理某人||为某人on ones account||on account of one
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>*p 为自己计算||独立帐目on ones own account
t)n!]; a _YE[6 *dn~-W. (u81p 由某人收益并负风险on ones account and risk||for ones account and risk
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x';Cj- y!SElKj ?Sj3-*/? 由某人负担for ones account||for account of one
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$:@ cn$E?&- 按某人指示||列入某人帐户by order and for account of one
1!"0fZh9U @,D 3$P8} 33lD`4i+ Gb6t`dSzz 列入5月份帐目for May account
48CLnyYiF $srb!&~_> lzz rzx^ =PiDZS^" 编入某中帐项下to pass to the account of||to place to the account of
,v$gWA!l agqB#,i @Iz vObK TC1#2nE&T 寄出清算书to send in an account||to send in render an account
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PW"G]G, 'v.i' 6 支票薄cheque book
@.f@N;z $\l7aA5~ UXVjRY`M.\ `#&pB0.y 支票陈票人cheque drawer
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i?2sa N.OC _H& 1>OfJc(K 持票人cheque holder
m5lMh14E rK W<kQT \TSt $}0q=Lg%wv 不记名支票cheque to bearer||bearer cheque
U`_(Lq%5W mw9;LNi\D N"MuAUB:K 4:-h\% 记名支票||认人支票cheque to order
&K5wCNX1 jy`jxOoG~Z @e# eAJhU W8j)2nKD 到期支票antedated cheque
"h'0&ZP~_ Hzs]\%" mHjds77e mRB-} 未到期支票postdated cheque
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保付支票certified cheque
bj4cW\b( 8FyJo.vr( }18}VjC! L@Fw;G|%' 未获兑现支票,退票returned cheque
jPg 8>Z&D 9\RSJGx6 Dk4Jg++ hM^#X,7 横线支票crossed cheque
&/*XA U.<';fKnT <@xp. Y l-4T Tg 普通横线general crossing
BuMBnbT Qrjo@_+w! `#B|l+baq iLw O4i 特别横线special crossing
2C^/;z GFasGHAw ;rWgt!l F2!C^r,~L 空白支票blank cheque
P3se"pP YIo$ ~F?s\kp6 |r5 n p 失效支票,过期支票stale cheque
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>d YG , so}(*E&(a tr0P;}= 普通支票open cheque
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/V&PDC*' T!e]= 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
n;8[WR) <a7y]Py @~%R%Vu aOHf#!/"sb 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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5Z/x Y& 支票换现金||兑现to cash a cheque
7K3S\oPej 4E]w4BG) 1o\P7PLe >aXyi3B 清理票款to clear a cheque
8P5yaS_ k4jZu?\C] D@ut -J(. h^R EBPe 保证兑现to certify a cheque
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e4u W +-YMW;5 :U_k*9z}= 填写支票数额to fill up a cheque
KdIX` _7r<RZ sFv68Ag+ QcJ?1GwA" 支票上划线to cross a cheque
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X!Ag7^E 开发支票to make out a cheque
+{U0PI82 <$bM*5sHF> 9jq}`$S{ )90 Q 签发支票,开立支票to draw a cheque||to issue a cheque
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%%n'xmm ;hb;%<xqT J'c]':U pw|f4c7AH 透支支票to overdraw a cheque
~+w'b7T,= -xs@rV` )H@"S]?7i" AyHhq8Y 背书支票to endorse a cheque
j"6r]nc& &?N1-?BjM Iz Vb 3cfJ(%'X 请付票款||清付票款to pay a cheque||to honour a cheque
D2N| A u^.7zL+ k4:$LFw@ jb;!"HC 支票退票to dishonour a cheque
_9 yb5_ fA"N5qQI( BfZAK0+*$ &V/n!|q<H 拒付支票to refuse a cheque
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FTMGbY @qj4rt" cV]c/*zA 1;_tu 拒付支票to stop payment of a cheque
,:6gp3 Mttt]] `pr$l A^lJlr:_` 提示要求付款to present for payment
%siBCjvo= ay~c@RXW t~vOm XC44]o4jx 见票即付持票人payable to bearer
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BK>3rjXi>a 支付指定人payable to order
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/ 已过期||无效out of date||stale
9*fA:*T wJ.?u]f@ C8ss6+k& `FS)i7-o6 请给出票人R/D||refer to drawer
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
jnF-kia m@(8-_ *[XVkt`H )|52B;yZx 文字与数字不一致words and figures differ
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YFu 9gWR djK: vP k\b 3E tj ONN(K` 支票
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>.sdLA Si 时间已过account closed
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AQ}(v,DOb pTzwyj!SD ;Gf,I1d}{ 更改处应加盖印章alterations require initials
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`5SLo=~ 时间已过effects not cleared
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5yA1<&z 停止付款payment stopped
_1>Xk_ s)dL^lj; kdq<)>" _%r +?I 支票毁损cheque mutilated
a9f!f %9 to2#PXf]y 9`a1xnL tVUC@M>' 汇款||寄钱to remit||to send money
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X \]:}lVtxS 寄票供取款||支票支付to send a cheque for payment
,ORwMZtw{H wI0NotC pqT+lai)# tfAO#h tq 寄款人a remitter
W5)R{w0`GD Bd++G'FZ tyI!y~-z #7*{ $v 收款人a remittee
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nU Z&Qz"V>$ TA9Kg=_ w7#9t 国外汇票foreign Bill
Yl$R$u) `SfBT1#5G $n><p>` qN=l$_UD 国内汇票inland Bill
&s{" Vc9] 5LX'fL7zU &^7^7:Y=? IG(1h+5R( 跟单汇票documentary bill
RV_(T+ r3}Q1b& dSP~R hI#1Ybl 空头汇票accommodation bill
+ g*s%^(E 2=%R>&]* >WZ_) `R fep8hf B; 原始汇票original bill
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r)_ *NjjFk=R qib4DT$v-6 改写||换新票据renewed bill
c $fYK 9j8<Fs0M tb1w 6jaU [-p?gyl 即期汇票sight bill||bill on demand
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tn6=IV …days after date||…days after date…日后付款
C[JGt9{Y 5*hA6Ex7 ;%<R>gDWv %2ZWSQD …months after date||…months after date…月后付款
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JH GE!fh1[[u 3*C|"|lJ j&|>Aa${ 见票后…日付款…days after sight||…days sight
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0K:3?Ik ]w5j?h"b 见票后…月付款…months after sight||…months sight
T$pBgS> K?]c $gPR3*0 rk)h_zN 同组票据set of bills
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!F]b %SC%#_7 单张汇票sola of exchange||sole of exchange
grZ?F~P8 =8W'4MC W&s@2y?rF B4
RP~^ 远期汇票usance bill||bill at usance
C#oH7o+_. \2OjIEQQ 7\<}378/^ * R_mvJlT 长期汇票long bill
5 `A^"}0 8h$f6 JE @w
@SOzS) iji2gWV}h 短期汇票short bill
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u+Zl1~$] 逾期汇票overdue bill
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cD +<$b6^>!$ `Qxdb1>mjY 宽限日期days of grace
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t{M62W 电汇telegraphic transfer (T.T)
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"LkI '>3} @lu`oyM S*Hv2sl 邮汇postal order||postal note (Am.)||post office order||money order
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^K^ZZ 2E_d$nsJ -esq]c%3 " ,>,t_J 本票promissory note (P/N)
jImw_Q Bnu5\P nmy!.0SQ- _d*QA{ 押汇负责书||押汇保证书letter of hypothecation
.:A&5Y- aF5=k:k p#+Da\qmx %C=?Xhnv 副保||抵押品||付属担保物collateral security
TBu[3X% mY0FewwTy NKRI|'Y, 7Ug^aA 担保书trust receipt||letter of indemnity
mj|TWDcj+ Mx_O'D %?i~`0-:n%
ZO\x|E!b 承兑||认付acceptance
7CV}QV}G QvvH/u 8%#pv} k^e;V`( 单张承兑general acceptance
1azj%WY #8sv*8& /A"UV\H`f ~X<Ie9m1x 有条件承兑qualified acceptance
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} a@s@E 附条件认付conditional acceptance
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rs8J V 部分认付partial acceptance
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