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。
Vz6Qxd{m3 会计报表statement of account
~3uP6\F ")=X4]D T)r9-wOq @v}/zS 往来帐目account current
E@7J:|.)R Y>'|oygHA giz7{Ai
Z+@2"%W 现在往来帐||存款额current accout
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O)/ h@a+NE8 9K1oZ?)_z B(M6@1m_ 销货帐account sales
"~'b Yk=PS[f i':C)7 _4g.j 共同计算帐项joint account
'3uVkp 6tF =ZqT3_ =Q\r?(Iy R=jI?p 未决帐项outstanding account
'q`^3&E 2k=#om19 1')%`~ uCcYPvm 贷方帐项credit account||creditor account
55z]&5N P'_H/r/# <)3u6Vky9 o_~eg8 借方帐项debit account||debtor account
|j7,Mu+ !jTcsN% :8OZ#D_Hl ~;N^g4s 应付帐||应付未付帐account payable
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25 应收帐||应收未收帐account receivable
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B }9FSO9*&} `G}TG( }|pwz
新交易||新帐new account
h5^Z2:# a*&B`77`| <_-hRbS I "A_b}~*} 未决帐||老帐old account
h-[VH% N(Tz%o4 `9BROZnq 4GX-ma
, 现金帐cash account
VcXq?f>\ ++
^l]8 \hx1o\ ,Pdf,2 流水帐running account
yjF1}SQ TIQkW, sG92XJ 3R.W>U 暂记帐||未定帐suspense account
Tu).K.p: <4HDZ{"M &tg&5_ `ojoOB^L 过期帐||延滞帐overdue account||pastdue account
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sT}.v* 杂项帐户sundry account
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0MKnl +JjW_Rl?=V 详细帐单||明细表detail account
hEKf6# iKX-myCz HTX?,C_ &m-PC(W+ 呆帐bad account
RO 4Z?tz n>BkTaI H9YW leTf&W 会计项目title of account
%C|n9* ;DFSzbF` g/CSGIIT ]:XoRyIZ1[ 会计薄||帐薄account-book
\hDlTp} L ~lxXTG\ _`&m\Qe> m
qMHL2~ 营业报告书||损益计算表account of budiness||business report
l]Ax : Z F8jd'OR a7r%X - oX30VfT 借贷细帐||交验帐account rendered
}`%*W`9b vq(0OPj8r[ Enum/O5 >=:&D)m" 明细帐account stated
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& :24Lj QbkLdM,S* /Z'L^L%R 与…银行开立一户头to open an account with
%5M/s'O?i /:~\5}tW B+\3-q 9g'LkP 与…银行建立交易to keep account with
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x{t( 继续记帐to keep account
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T 与…有交易to have an account with
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n uki#/GzaO }vxw*8d? 作成会计帐||有往来帐项to make out an account with
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| Uc7mOa}4 清算||清理债务to make up an account
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AL~3 0^I|ut4 ~$Tkn_w# *X'Y$x>f 清洁帐目||与…停止交易to close ones account with
j9eTCJqB ]R h#g5X gw#5jW\ F,W~,y 结帐to close an account
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)97SnCkal 清理未付款to ask an account||to demand an account
Dv| #u|iw [Y|8\Ph`& fd+hA HePUWL' 结清差额to balance the account with
LJd5;so- ii[F]sR\ 7!@-*/|!S9 d4u}) 清算to settle an account||to liquidate an account||to square an account
e-:yb^ &+Z,hs9% jF ^~p9z *w^C"^* 审查帐目||监查帐目to audit an account
QS%%^+E2 aC$B2 \|H!~) h$1 >zw.GwN| 检查帐目to examine an account
QQ%D8$k" |jI#"LbF 'n{Nvt.c Bc+w+ 转入A的帐户to charge the amount to As account
YLqGRE`W 9>l*lCA u[@l~gwL 0H6(EzN 以计帐方式付款to pay on account
ozmrw\_}[ $G8E 3|k `z{%(_+[ /xsF90c\h 代理某人||为某人on ones account||on account of one
"S8uoSF`> 8$")%_1] C"6?bg5N 8J:}%DaxL 为自己计算||独立帐目on ones own account
[b6R% -m)X]]~C kDEPs$^ sx7eC 由某人收益并负风险on ones account and risk||for ones account and risk
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k *!q1Kr6r 'C`U"I ^A!Qc=#z} 由某人负担for ones account||for account of one
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*~ `P@T$bC >pU$wq|i Lx\8Z= 按某人指示||列入某人帐户by order and for account of one
A0o-:n Fu !Fca~31R' 5]NqRI^0 tX5"UQA 列入5月份帐目for May account
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Cbg!:Cws ~<O7$~ tXoWwQD;Y 编入某中帐项下to pass to the account of||to place to the account of
xDG2ws=@D 0rOfrTNOz% gbI^2=YT' D>HOn^ 寄出清算书to send in an account||to send in render an account
b<a4'M v'U{/ ,x '?!zG{x YUx.BZf7 支票薄cheque book
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jL ukIQr/k 支票陈票人cheque drawer
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"|"0#i 持票人cheque holder
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\- 不记名支票cheque to bearer||bearer cheque
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+@94;me 记名支票||认人支票cheque to order
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*% 到期支票antedated cheque
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3" d/ARm-D 未到期支票postdated cheque
]b\yg2 &7`^i.fh) e4!:c^? e8pG"`wM8 保付支票certified cheque
s!?`T1L j7jCm: F@mQQ O_ChxX0KP 未获兑现支票,退票returned cheque
L;*ljZ^c P0W*C6&71| VtnRgdJ n;@bLJ$W 横线支票crossed cheque
?\t#1"d *A"~m!= ToJ$A`_!` Ove<mFI\
普通横线general crossing
h-G)o[MA !ePr5On [<%H>S1 ^lA=* jY( 特别横线special crossing
Fh`~`eog sejg&8 Kla'lCZ Bwa'`+bC 空白支票blank cheque
0\[Chja ^G4Py<s |G?htZF *v9 2 失效支票,过期支票stale cheque
J%x\=Sv (Tn- >).AO E%rk[wI JT3-AAi[Z 普通支票open cheque
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P* lQRA ~yH?=:>U X~lVVBO N+Y]s
t+ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
n?- }) }T&iewk P*FMwrJj>r )iYxt:(, 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
/J=v]<87a ,.kha8v $npT[~U5
]ooIrY8 支票换现金||兑现to cash a cheque
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z&r:{ U<DZ:ds?T 清理票款to clear a cheque
S/9DtXQ aqj@Cjk4Z 2/"u5 wVEm:/;z& 保证兑现to certify a cheque
S7/eS)SQR 4\Tl\SZ? `< xn8h9p 2zs73:z 填写支票数额to fill up a cheque
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labP C~o7X^[R\ 支票上划线to cross a cheque
a1_GIM0 ;#vKi0V7 &Low/Y'.jJ uBNn6j 开发支票to make out a cheque
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|8My42yf :lf+W X voo= 签发支票,开立支票to draw a cheque||to issue a cheque
p<,*3huj g^}8:,F_ va}Pj#= P<M?Qd1. 透支支票to overdraw a cheque
kBD>-5Sn_T =;2%a( Z0Vl+ .J)I | ' 背书支票to endorse a cheque
+n{#V;J G(p`1~xm ]6TATPIr =a@j= 请付票款||清付票款to pay a cheque||to honour a cheque
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qH-( 4KIRHnaj 支票退票to dishonour a cheque
nxWY7hU l49*<nkmq <<+\X:, <}<zgOT[1! 拒付支票to refuse a cheque
Fcd3H$Na; `*_mP<Ag 6{n!Cb[e /aZ+T5O 拒付支票to stop payment of a cheque
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XK-g;)' 8<8:+M} y(CS5v#FG 提示要求付款to present for payment
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[~V/N3 YKH\rN6X 见票即付持票人payable to bearer
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v 支付指定人payable to order
*AO,^R&e. &cxRD gW>uR3Ca4 YG@t5j#b 已过期||无效out of date||stale
fGUE<l ]P.'>4 8$6Y{$&C N/%WsQp 请给出票人R/D||refer to drawer
/{+y2.{j Nl^;A><u M+U9R@ q8/MMKCbX 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
(.D~0a JU pR(jglm7- [fAV5U 4]?<hH 9 文字与数字不一致words and figures differ
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0o8 iII=;:p 支票
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}=< 时间已过account closed
yXSFjcoB Y$Zx, mq@6Q\Z+ |bTPtrT8 更改处应加盖印章alterations require initials
?[@J8 /t+f{VX$ em,u(#)& R3x3]]D s}w{:Hk,x8
F*IzQ(#HW 时间已过effects not cleared
J] {QB^? tScPa,( #M9~L[nFS [pbo4e,4O 停止付款payment stopped
>V-A;S: 't:;irLW. #.rdQ,)< Zq+v6fk_Mn 支票毁损cheque mutilated
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@Ivh uatm/o^~, 汇款||寄钱to remit||to send money
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6! SIBtmm1W 寄票供取款||支票支付to send a cheque for payment
J1( 9QN[w 7%5z p|3 t<#TJ>Le .c8g:WB< 寄款人a remitter
?qPo=~y01 @:+8?qcP n&$j0k Ro\8ZXUQa 收款人a remittee
;&9)I8Us 5eLtCsHz LInz<bc<( x-$&g*< 国外汇票foreign Bill
|n2qVR, 00(on28b Lt u'W22 XW[j!`nlk 国内汇票inland Bill
GzhYY"iif# LhA*F[6$M h}[-'>{ i+A3~w5c 跟单汇票documentary bill
"un]Gc 5 h-@|t gqZ'$7So 6Y^23W F 空头汇票accommodation bill
(l\1n;s*B +9M^7/}H \HqNAE2T Z-^LKe 原始汇票original bill
h{CL{>d [A~y%bI" U_M$#i{_ "i
nd$Z`c 改写||换新票据renewed bill
Lb!Fcf|h |z9*GY6RU (/z_Q{"N >=qf/K+# 即期汇票sight bill||bill on demand
3DzMB?I T/b6f;t-s +NeOSQSj b LB:MW\% …days after date||…days after date…日后付款
D[4u+g?[}> gR&Q3jlIV 0pK=o"^?@ :y+2*lV …months after date||…months after date…月后付款
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H! XeW<B0~ xqeyD* s 见票后…日付款…days after sight||…days sight
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;;Sih5 'KP@W9j 6@Y_*4$| 见票后…月付款…months after sight||…months sight
y<?kzt |ax3sAg h:W;^\J:- 2P
OXj!N 同组票据set of bills
];VA!++ {ME2ImD 9%k2'iV7 .t{MIC 单张汇票sola of exchange||sole of exchange
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+_!x{) N,`$M.|? v]'ztFA 远期汇票usance bill||bill at usance
bk[U/9Z\ F5LuSy+v i@C].X _64A(U 长期汇票long bill
%<)2/|lCd BHIRHmM<Y NvD7Krqwa $I!XSz"/e 短期汇票short bill
~,d,#)VE2q cpe+XvBuK ?L5zC+c! dV*]f$wQ 逾期汇票overdue bill
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< z#8~iF1 ")_|69 VX 宽限日期days of grace
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H4lO~ N"pc,Q\xU Z EXc%-M 电汇telegraphic transfer (T.T)
4{}FL 2n,*Nd` }HL]yDO }Q)#[#e 邮汇postal order||postal note (Am.)||post office order||money order
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<vnHz?71c teOe#* Eav[/cU 本票promissory note (P/N)
@d^Grm8E b}OY4~ Y4 9V'%<pk''( @+;$jRwq 押汇负责书||押汇保证书letter of hypothecation
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