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。
\zCwD0Z 会计报表statement of account
$<NrJgQ `kE ;V!n? Mz59ac /RG>n 往来帐目account current
oz.#+t%X$b 0H9UM*O (5rfeSA^ {[I]pm~n 现在往来帐||存款额current accout
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k4"i \ 8v^ hb Am'%tw
~ 销货帐account sales
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N *F:)S"3_~e Q9G\T:^ury 共同计算帐项joint account
F<V.OFt Mg"e$m ID_#a9N &~Hx!]uc 未决帐项outstanding account
{sOW DM5 o;kxu(>yL' Xp67l!{v te[#FF3{ 贷方帐项credit account||creditor account
I4"(4u@P E4QLXx6Wa& 0s$;3qE c0ue[tb 借方帐项debit account||debtor account
BjSd\Ul .&i_~?1[N JGHQzC e,K.bgi 应付帐||应付未付帐account payable
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b f1$'av 应收帐||应收未收帐account receivable
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8q pN4gHi=
g)mjw # 4&t09 新交易||新帐new account
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$ |[_%zV;p>v 6 h%,% 未决帐||老帐old account
7 1+
bn 0-Ga2Go9 1/3<u:: R>D [I. 现金帐cash account
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d`mp[ k>)Uyw$! 流水帐running account
yZV Y3<] q o6~)Aws WYN0,rv1:+ eH]9"^>
o 暂记帐||未定帐suspense account
8n,/hY>w ]!X[[w)
m:D0O]2 0N87G}Xu 过期帐||延滞帐overdue account||pastdue account
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a }+ nB;[;dCz oZ_,WwnE 杂项帐户sundry account
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m|WER*. dczq,evp 详细帐单||明细表detail account
~p`[z~| 4YSVy2x Alk+MwjR Ay6]vU 呆帐bad account
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3?SG 会计项目title of account
`\r<3? qjsEyro$- w\RYxu? #p<(2wN 会计薄||帐薄account-book
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al?3*x/ S6<#] 6Z T/PmT:Qg` 营业报告书||损益计算表account of budiness||business report
Iqci}G%r 0g2rajS P(.XB` P(
UY}oU 借贷细帐||交验帐account rendered
q`3HHq H;seT XL V aoqI rJ{k1H > 明细帐account stated
dT{GB!jz 'YJ~~o =M6{{lI/ {PkR6.XhR 与…银行开立一户头to open an account with
PXG@]$~3 o!lKP> qu\U^F D_?dy4\ 与…银行建立交易to keep account with
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0Ut6J> XmP,3KG2{S `oTV)J'~ 继续记帐to keep account
P!SsMo6n azzG ::_bEmk S5:&_&R8[ 与…有交易to have an account with
=w3 cF)& aCJ-T8?' };R2M O6,2M[a 作成会计帐||有往来帐项to make out an account with
kxR!hA8wv4 bXeJk]#y 9 I:3 +s6v!({Z 清算||清理债务to make up an account
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2 njaKU?6%d2 +4p=a [ KG
4zjQf 清洁帐目||与…停止交易to close ones account with
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_+ jrxq558 A9KPU: wwet90_g 结帐to close an account
0|]d^bo (! 8y~n1 l$kO%E' Ljiw9*ZI 清理未付款to ask an account||to demand an account
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7|yEf da~_(giD* W56VA>ia 结清差额to balance the account with
*8+HQ[[# !xBJJ/K+| 5i}g$yjZ< 0_AIKJrL 清算to settle an account||to liquidate an account||to square an account
Bt#'6:: $=X>5B LqO=wK~ t&p I 审查帐目||监查帐目to audit an account
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>i|"-O ei>iXDt NcHU) pN_%>v"o 检查帐目to examine an account
ll[&O4.F H DD)AM&p mfF `K2R ;" D~F 转入A的帐户to charge the amount to As account
+]( #!}oH M6 8foeeN ?bu=QV@ cL!A,+S[_ 以计帐方式付款to pay on account
1M6^Brx y(/5l {2QP6X sJ .LDp.#d9r1 代理某人||为某人on ones account||on account of one
BP l% SL .XkD2~; >y,. `ECn hrO9_B|# 为自己计算||独立帐目on ones own account
!Eb|AHa FA\U4l- @nMVs6 \rATmjsKzS 由某人收益并负风险on ones account and risk||for ones account and risk
l@1=./L? ,jtaTG.> I}f7|hYX _"OE}$C 由某人负担for ones account||for account of one
I<XYLe[_S _yX.Apv] #d<|_ 4.uaWM)2 按某人指示||列入某人帐户by order and for account of one
CW/<?X<!n X$@qs9?)^ [c lwmx eE=2~
ylU 列入5月份帐目for May account
R/Z7}Q W -rjQ^ze Jf0i$ *W^a<Zm8> 编入某中帐项下to pass to the account of||to place to the account of
.)Pul|)d kj.9\ ms!|a_H7r D%LYQ
寄出清算书to send in an account||to send in render an account
wr=KAsH< wf1p/bpf ,Vo[mB I.(@#v7T 支票薄cheque book
r b\t0tg |Ldvfd r{84Y!k~* RHpjJZUV 支票陈票人cheque drawer
v`jHd*&6) GQJ4d-w 80T2EN:$ En#Q
p3 持票人cheque holder
$+ N~Fa ^c>Bh[ ~iQBgd@D^ AL^tUcl 不记名支票cheque to bearer||bearer cheque
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;s Q4/BpKL 5~T+d1md 记名支票||认人支票cheque to order
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>WNb #$W0%7 到期支票antedated cheque
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MxT&@pq 未到期支票postdated cheque
Q-F$Ryj^ p >ua{}!L z$}9f*W}B MEJX5qG6m 保付支票certified cheque
zxIP-QaA 5GgH6 sLJ]N0t L6i|5 P 未获兑现支票,退票returned cheque
6&0G'PMf sQ^t8Y9 NWPT89@ l \>}#[?y 横线支票crossed cheque
frDMFEXXP C& XPn;f #Ha"rr46p s^IC]sW\% 普通横线general crossing
YcclO BBGub?(dR :@"o.8p b]Kb ~y| 特别横线special crossing
IGVq`Mxj DTM(SN8R+n G3+e5/0 ts@Z5Yw*! 空白支票blank cheque
Tp{jR< (Fuu V{x| "v`q%(TA K5T1dBl,0 失效支票,过期支票stale cheque
<Opw"yY&q] TbT/ 5W3 '0)`. F?]J`F\I 普通支票open cheque
%e0X-tXcmX UR=s=G| rP2h9Cb pY3/AO= 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
7][fciZN tjB)-=j[ km5gO|V>m <ta{)}IN^ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
YQFz6#Ew &08dW9H .m8l\h^3 WN%, 支票换现金||兑现to cash a cheque
E<u(Yw6= B[EOz\?=m .|g@#XIwe# NB'G{),)Z 清理票款to clear a cheque
D]aQt%TL Gf9sexn]l d}Guj/cx, @&&}J 保证兑现to certify a cheque
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;`*5 qzA_ ~=g k}E_1_S( 填写支票数额to fill up a cheque
V#.pi zb gg^iYTpt O43"- =-/'$7R, 支票上划线to cross a cheque
V_m!<sr ( I0Allw[ >eo[)Y e&:%Rr]x 开发支票to make out a cheque
YT'V/8US `uk=2k}&m @6+_0^ YU+P+m2X 签发支票,开立支票to draw a cheque||to issue a cheque
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Pw]r&)I`y[ )6X-m9.X 透支支票to overdraw a cheque
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HC0W jVOq/o 背书支票to endorse a cheque
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9D! )CE]s)6+2 jck(cc=R W)D?8* 请付票款||清付票款to pay a cheque||to honour a cheque
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K |@1(^GX qa@;S,lp 支票退票to dishonour a cheque
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7q/q8 h@1/ Qx|HvT2P 拒付支票to refuse a cheque
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cm `W_&^>yl 拒付支票to stop payment of a cheque
VB4V[jraCF T]1.":
"+qZv( g@M5_I(W 提示要求付款to present for payment
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pv' 见票即付持票人payable to bearer
qBK68B) "SQyy R)$]r>YZF \r{wNqyv 支付指定人payable to order
9eP*N(m< |x&4vHXR0 e&8Meiv+d G.@K#a9 已过期||无效out of date||stale
BdU .;_K L7GNcV]c HA}q.
L]# TxN+-< f 请给出票人R/D||refer to drawer
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{&D$U'ye K%/\XnCY >j ].`T 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
<?L5bhq nTs\zikP 5?Q5cD2]\6 *0L3#. i 文字与数字不一致words and figures differ
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LMH =^*EM<WG) 支票
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;QCGl$8A 时间已过account closed
GyxLzrp E#tfCM6 ~p{YuW[e ouo IbA9X 更改处应加盖印章alterations require initials
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=)i^E9 时间已过effects not cleared
%a0q|)Nrj S7cD}yx*[ +9t{ovF?L .),9a
, 停止付款payment stopped
iny/K/5bf |na9I6 #_3-(H5u Oo(xYy 支票毁损cheque mutilated
5RO6YxQ &\6(iL g2LvojR GvA4.s, 汇款||寄钱to remit||to send money
XPt>klf HD$`ZV t)k;5B`> & <bhJ > 寄票供取款||支票支付to send a cheque for payment
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lSd tw b 寄款人a remitter
rXTdhw?+ wxvVtV{u>| mN R}%s
*?Wr^T 收款人a remittee
SjJ$Oinc k!+v*+R+V KlBT9"6" qf[J-"o 国外汇票foreign Bill
7+[L6q/K L-q)48+^k i{Q,>Rt YCzH@94QeV 国内汇票inland Bill
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~Z#\f5yv@ 跟单汇票documentary bill
!l.^]| k4:=y9`R}$ s6 K~I NW21{}=4 空头汇票accommodation bill
wn<k"6x d]E.F64{ >%t5j?p dOgc%(kz 原始汇票original bill
Y~lOkH[z SEZ08:>x r md : Wx 'Q*lp!2> 改写||换新票据renewed bill
?$/W3Xn0% #xhl@=W; O=!Eqa ExW Q5Mn= 即期汇票sight bill||bill on demand
D42!# ('=Q[ua7-( 4!'4 l=jO Wp^
|= …days after date||…days after date…日后付款
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m …months after date||…months after date…月后付款
akgvV~5 {qS Ye!` N{!@M_C^%R j(_6.zf 见票后…日付款…days after sight||…days sight
3|/zlKZz c+1<3)Q< +6<g N[ s=#[>^? 见票后…月付款…months after sight||…months sight
D;DI8.4`N UX?S#:h hN;$'%^ 5 ^tetDz} 同组票据set of bills
eGbjk~,f' f kdJgK ?SoRi</1 P[Id[}5Pw 单张汇票sola of exchange||sole of exchange
M_;hfpJZ nh"LdHqiDB PV/ hnVUl \e?w8R.6w^ 远期汇票usance bill||bill at usance
EI&)+cC CX>QP&Gj ~ \7peH% rPJbbV",+^ 长期汇票long bill
O-<nLB!Wf x.U:v20` hOcVxSc. %h=cwT6 短期汇票short bill
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-5wjc yd`f<Hr<m T`Qg+Q$ io4/M<6< 逾期汇票overdue bill
g; ZVoD XSo$;q\ qMcOSZ%8J #)<WQZ) 宽限日期days of grace
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u-X P` $4rMYEn08 电汇telegraphic transfer (T.T)
4jz2x #T 9$N~OZ;-*x ]}N&I_
mU P%kJq^& 邮汇postal order||postal note (Am.)||post office order||money order
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daEKac5 +"SYG 本票promissory note (P/N)
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t.Vo K<D=QweOon 9]*hP]( 押汇负责书||押汇保证书letter of hypothecation
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|3}I( '0E^th#u-0 Qj/.x#T 0HS"Oxx' 副保||抵押品||付属担保物collateral security
# F|w_P vKcc|# m<e-XT D7(kkr:r 担保书trust receipt||letter of indemnity
<S` N9a t(.xEl;Ma $+Vp> HPeN0=7> 承兑||认付acceptance
#~@Cl9[)D AU/L_hg d^YM@>% I?IAZa) 单张承兑general acceptance
@G>Q(a*, -PH!U Hg }6^d/nE*T
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S1v 有条件承兑qualified acceptance
*u`[2xmuYf (cEjC`] T@, tlIM YU24wTe;k 附条件认付conditional acceptance
uS,XQy2 Wk&g!FR lQnqPQY r1QLSD]i6 部分认付partial acceptance
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