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。
.Q>.|mu 会计报表statement of account
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w>."F 往来帐目account current
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;S7MP`o@ )4bBR@QM f)Z$,& 现在往来帐||存款额current accout
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v to|O]h2*U2 %}J[EV ~*79rDs{ 销货帐account sales
.Wc<(pfa l#Ipo5= .-awl1 W 0L S,(v4 共同计算帐项joint account
X6)-1.T& cGIxE[n' m6a`Ok P K7 -AVMY 未决帐项outstanding account
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;2j^qPr zogw1g&C !D!~4h) 贷方帐项credit account||creditor account
RXxi7^ U G%jgr"]\z TwH%P2)x KLBU8% 借方帐项debit account||debtor account
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应付帐||应付未付帐account payable
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,&e0~ <2"' R(4", 应收帐||应收未收帐account receivable
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?%_= 新交易||新帐new account
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! 未决帐||老帐old account
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R ,h,OUo]LIY 现金帐cash account
<`rmQ`(}s P{fT5K| "{(|}Cds ;)$bhNFHx 流水帐running account
`@TWZ%f6 o@:${>jw 10R#}~D m#1>y} 暂记帐||未定帐suspense account
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xPM`Zx H1>~,zc>E 5|O~ 过期帐||延滞帐overdue account||pastdue account
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杂项帐户sundry account
#O 2g]YH `(tVwX4 }uP`=T!"8 zUq ^ 详细帐单||明细表detail account
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hRj! Znr6,[U+q }aO6% e~oh%l^C72 呆帐bad account
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W4Z8U0co 会计项目title of account
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^AhV1rBB B7x(<!B 会计薄||帐薄account-book
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JT"Pv_ OSoIH`tA \-Vja{J] 营业报告书||损益计算表account of budiness||business report
S)LvYOOB@ M.FY4~ $8>kk j]HzI{7y 借贷细帐||交验帐account rendered
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m7 明细帐account stated
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;2KD [>$?/DM b :WA}x V 8:t!m>(* 与…银行开立一户头to open an account with
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@M>[ Bnp\G h p=!12t e&@;hDmIX 与…银行建立交易to keep account with
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72 f/# 'm=TBNQTS ^[x6p}$ VLPPEV-u 继续记帐to keep account
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$UD$NSl [][ze2+b 与…有交易to have an account with
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Q< 作成会计帐||有往来帐项to make out an account with
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G 清算||清理债务to make up an account
)O],$\u bMq)[8,N dVMduo WA6reZ 清洁帐目||与…停止交易to close ones account with
BUCPO}I ).)^\ `pb=y} ~9y/MR 结帐to close an account
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yeW< +iqzj-e&e[ ){LU>MW{& XuoyB{U 清理未付款to ask an account||to demand an account
b_&:tE--] }<qZXb1 ;Q8`5h )[ QT?; 结清差额to balance the account with
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x_3*4O 清算to settle an account||to liquidate an account||to square an account
{%_D>y n-9a0_{k ( Sjlm^bca n8E3w:A- 审查帐目||监查帐目to audit an account
nx(jYXVT KVevvy)W d]USk&8 \JC_"gqt 检查帐目to examine an account
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>$`= q[Tl#*P?y 转入A的帐户to charge the amount to As account
[b+B"f6 ^-LnO%h? 6?ky~CV 4p7j"d5 以计帐方式付款to pay on account
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K x~i\*Ox^ (}5};v 代理某人||为某人on ones account||on account of one
j u&v4] 6i;q=N$' }vU^gPH f%3MDI 为自己计算||独立帐目on ones own account
`,O"^zR)z u+y3(0 1+"d-`'Z2O U'^ G-@ 由某人收益并负风险on ones account and risk||for ones account and risk
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X\<@ 0nvT}[\H* 由某人负担for ones account||for account of one
g*Pn_Yo[. Lf:#koaC S}VN(g F >H\F@Wl 按某人指示||列入某人帐户by order and for account of one
)gz]F_ <00nu'Ex1v +xAD;A4 M+M ;@3 列入5月份帐目for May account
&1Y7Ne H?eG5 p(-EtxP s1R#X~d 编入某中帐项下to pass to the account of||to place to the account of
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ySk sOVpDtZ]LR 7yJE+o' PdEPDyFk h 寄出清算书to send in an account||to send in render an account
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{v(^ jd2 p~W k{'<J(Hb 支票薄cheque book
~;-2eKw 7Le-f QE pCU) $WE=u 9m 支票陈票人cheque drawer
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txm6[Io Zx`/88!x[ 持票人cheque holder
JvEW0-B^l, tKeozV[V O$x +>^ C^LxJG{L5 不记名支票cheque to bearer||bearer cheque
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SRc~ 记名支票||认人支票cheque to order
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UoV_ uhv_'Q 到期支票antedated cheque
PN=5ICT )iVuac]E++ DZ $O% zo8&(XS 未到期支票postdated cheque
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l bdvpH DA 保付支票certified cheque
,&s"f4Mft >L8 &6aU nEP3B'+ rWqr-"0S. 未获兑现支票,退票returned cheque
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G 横线支票crossed cheque
:T>OJ"p &LG|YvMY6 >]A#_p X)=m4\R 普通横线general crossing
Su[(IMw 0W_u"UY$c D(Q]ddUi' DGw*BN%` 特别横线special crossing
b\kA pV!WZUfg Y4lN xvY }7K~- 空白支票blank cheque
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` '|*e4n bPkz= ^- 失效支票,过期支票stale cheque
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><.*5q KdzV^6K<c 普通支票open cheque
`Tk~?aY s$lJJL Q4Qf/q;U ka{!' ^ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
-a"b:Q :~ 	 h2= wC. R((KAl]dL 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
k!x`cp ixoN#'y<" et(AO)uv6 S!^I<#d K 支票换现金||兑现to cash a cheque
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t{ 清理票款to clear a cheque
u6:$AA m,6[; lS!O(NzqE' j0n.+CO-{ 保证兑现to certify a cheque
t1$pl6&, 5`i+aH( tWQ$`<h 2E!Q5 l!j 填写支票数额to fill up a cheque
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1 支票上划线to cross a cheque
:o~]d 6TXTJ]er FF|M7/[~ MOi1+`kwh 开发支票to make out a cheque
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P5hL myd:"u,}9 ivt ~S 6uk}4bdvq 签发支票,开立支票to draw a cheque||to issue a cheque
THgEHR0,}[ FJ{&R Ld 8.7lc2aX r029E- 透支支票to overdraw a cheque
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{BJ #>sIXY pTncx%!W5 背书支票to endorse a cheque
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qh-7 请付票款||清付票款to pay a cheque||to honour a cheque
$ERiBALN: e nw*[D ! h}DKFrHW;- hrXk 7}9 支票退票to dishonour a cheque
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0vUy*" 拒付支票to refuse a cheque
8]bLp %u2",eHCB T#[#w*w/ oR3t vw. 拒付支票to stop payment of a cheque
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6O 提示要求付款to present for payment
.SNg2. A5_r(Z-5 WSGho(\ #%V+- b( 见票即付持票人payable to bearer
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< }KEr@h,N 8PWEQ<ev7> 支付指定人payable to order
FJT0lC vskp1 Wi( -D%mVe)&+ 2@I0p\a 已过期||无效out of date||stale
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dS/ *9EW&Ek O]Yz7 Ynp#3 r 请给出票人R/D||refer to drawer
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QYdf? %J1oz3n 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
?I\,RiZkz^ n9R0f9:* jvo^I$|2h r d)W+W9 文字与数字不一致words and figures differ
S6fbwZZMG wxT(ktE ^MG"n7)X 6qWWfm/6 支票
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'rA(+-.M; 时间已过account closed
MIh\z7gW !/=.~B o/oLL w cmU>A721 更改处应加盖印章alterations require initials
kv;P2:"| Eh$1piJG q;7DH4;t c%1{l] 2.MY8}&WBu
i6g=fx6j* 时间已过effects not cleared
+oL@pp0 Ys&)5j- bR8`Y(=F9b ExeZj8U 停止付款payment stopped
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''3I0X*! 支票毁损cheque mutilated
mkl^2V13~ [+!&iN -Zp BYX5e_ ,i8%qm8 汇款||寄钱to remit||to send money
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TTXeS-b ia_lP G\B+bBz 寄票供取款||支票支付to send a cheque for payment
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}[U TQ5kM 寄款人a remitter
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qI${7 `*U$pg 收款人a remittee
BRM!g9 |qz%6w= k+vfZ9bD(J XUD Ztxa 国外汇票foreign Bill
OHrzN'] ;47z.i&T q6<P\CSHy< S4'<kF0z 国内汇票inland Bill
/?($W|9+l -3guuT3x\ d ez4g 1ANb=X|hig 跟单汇票documentary bill
't5`Ni D/GE-lq =O-irGms* ,>8w|951' 空头汇票accommodation bill
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v+8Ybq z?( b|v 原始汇票original bill
VCJOWUEO1 $mh\
` -V;BkE76 !a-B=pn!] 改写||换新票据renewed bill
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`?(N c?u*,d) G X6 N&:< 即期汇票sight bill||bill on demand
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UT P^48]Kj7 …days after date||…days after date…日后付款
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~|w ^_<|~ …months after date||…months after date…月后付款
XmwAYf @un+y9m[C PMV,*`"9"A :GO"bsjL 见票后…日付款…days after sight||…days sight
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见票后…月付款…months after sight||…months sight
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vT7x XWyP'\ d]"4aS 同组票据set of bills
qc5[e Z0m`%(MJa =I)43ahd xZlCFu 单张汇票sola of exchange||sole of exchange
V3cKbk7~ y!.jpF'uI m<#12#D XW" 0:}`J 远期汇票usance bill||bill at usance
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>s Z>Mv$F"p: fyA-*)oHv 长期汇票long bill
oSC'b% n=vDEX:' T?t/[iuHrj \'4~@ 短期汇票short bill
,1$F#Eh HOF$(86zqA \/o$io,kV RbXR/Rd 逾期汇票overdue bill
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&?x5aC> q1( [mHZ 宽限日期days of grace
cN8Fn4gq ;54NQB3L U5OX.0 pB8D 电汇telegraphic transfer (T.T)
MmR6V#@: D5D *$IC 0f.jW O !}#> ky!t 邮汇postal order||postal note (Am.)||post office order||money order
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v 本票promissory note (P/N)
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D 押汇负责书||押汇保证书letter of hypothecation
2Lf,~EV o8 JOpD t?4H9~iH LV^^Bd8Ct 副保||抵押品||付属担保物collateral security
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/VCjuV ?K>)bA&l' e~N&?^M :ZV|8xI 担保书trust receipt||letter of indemnity
^w60AqR8 .ybmJU*Hg &*=!B9OBI nn_O"fZi 承兑||认付acceptance
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7__[=)(b2X 单张承兑general acceptance
AG@gOm x#D%3v"l_* ^v'kEsE^* EAGvP&~P 有条件承兑qualified acceptance
&zdS9e-fF q!y. cyL |Vx[ im2mA8OH 附条件认付conditional acceptance
Lq2Q:w' @N4_){s* {aY) Qv} s6,~JF^ 部分认付partial acceptance
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