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。
ZJjm r,1 会计报表statement of account
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0c ORIXcj] 往来帐目account current
]^QO^{Sz 'H1k 9N<TJp,q "@jYZm8 现在往来帐||存款额current accout
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B%TW LdX'V]ITh =MmAnjo 销货帐account sales
vC^n_ qcBamf aSfAu!j) xl(R|D)) 共同计算帐项joint account
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zhI"++ 未决帐项outstanding account
Z4T{CwD`D A] f^9F@ Lhxg5cd 0P4g6t}e 贷方帐项credit account||creditor account
R)]+>M-. mk3,ke8 Okd7ua-f XK@Ct eP" 借方帐项debit account||debtor account
cB 1NN< mqQC`Aqx: Ot~buf'| R'B-$:u 应付帐||应付未付帐account payable
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!E edfb7prfTl \8Yv}wQ 应收帐||应收未收帐account receivable
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`m fRcy$ *7yrm&@nG 新交易||新帐new account
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\f Q\*zF,ek 未决帐||老帐old account
*#o2b-[V Rs "#gT }^*m0`H "'I|#dKoG 现金帐cash account
'.t{\ +)*oPSQ5 _j\8u`^n Vx=tP.BO] 流水帐running account
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Va^ 暂记帐||未定帐suspense account
~PedR=Y0n dPF*G$ b'(Hwc\ t F<Z13]| 过期帐||延滞帐overdue account||pastdue account
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N VJ-To} D4U<Rn6N_5 杂项帐户sundry account
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\1g 详细帐单||明细表detail account
SM[VHNr,- Y]+KsiOL g,\O}jT\' c#8@>; 呆帐bad account
I\$?'q> ;b0;66C8| y:R+; 91 6@=ipPCR 会计项目title of account
\m~Oaf;$ H:,Hr_;nC c- "# 4siq 会计薄||帐薄account-book
G,,f' > uB+:sX-L Kq}-) WTu1t] 营业报告书||损益计算表account of budiness||business report
y6 gaoj !'kr:r}gg r5PZ=+F RtF!(gd 借贷细帐||交验帐account rendered
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c=4z+_ K 明细帐account stated
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)r3#6hW *:Y9&s^6j 与…银行开立一户头to open an account with
;!#IRR 6'jgjWEe3& MUMB\K*$ "Q;
Vy t 与…银行建立交易to keep account with
(%*~5%l\ ]N6UY DfVSG1g ->J5|c# 继续记帐to keep account
@4P_Yfn %=i/MFGX L.%zs 8hZc#b; 与…有交易to have an account with
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k1 :<xf'. cp4~`X 作成会计帐||有往来帐项to make out an account with
j.KV:zJU r9~I R /1?{,Das= f!JSb?#3 清算||清理债务to make up an account
.zvvk \;!g@?CA /B5rWJ2AS L}>ts(!q& 清洁帐目||与…停止交易to close ones account with
G:Nwi=vN &8hW~G>(m Hx ojxZwm ,/UuXX 结帐to close an account
6' 9zpe@` 6x@4gPy[ hIwqSKq9 +xBM\Dz8 清理未付款to ask an account||to demand an account
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,ra24 结清差额to balance the account with
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(S]i [ejl #'*5 清算to settle an account||to liquidate an account||to square an account
wQ\bGBks ;>jOB>b{h PfJfa/#pA )Z63 cr/ 审查帐目||监查帐目to audit an account
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' }K9Ji]tOK: I.)9:7 检查帐目to examine an account
P@Av/r {0Ej*% l# |M.V6G OCI{)r<O2m 转入A的帐户to charge the amount to As account
n$ZxN"q < WsR4)U/]v @jD#Tn-* [};?;YN 以计帐方式付款to pay on account
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rP1#? <"!'>ZUt !tuK.?q|l 代理某人||为某人on ones account||on account of one
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zipgw 9,0}}3J BmCBC,j<v> -A1:S'aN- 为自己计算||独立帐目on ones own account
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*|)O 'jBtBFzP- 由某人收益并负风险on ones account and risk||for ones account and risk
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~/ &Y$)s<u8. ufS0UD8%H 由某人负担for ones account||for account of one
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Bdxu H]>7IhJ +!<{80w gOm%?sg 按某人指示||列入某人帐户by order and for account of one
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xRJ 7kQ,D,c' [,q^\T KPI[{T\`ZM 列入5月份帐目for May account
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/c:ql 编入某中帐项下to pass to the account of||to place to the account of
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be @RLlkWGc R5'_il Oa-~}hN 寄出清算书to send in an account||to send in render an account
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eMM& E0"DHjR a|@1RH>7H 支票薄cheque book
0p!N'7N `/eh W^dRA xVX 'pl){aL`@u 支票陈票人cheque drawer
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Z }7/Ob)O 持票人cheque holder
[NguQ]B. gBXJ/BW$y YX19QG% &6@e9ff0 不记名支票cheque to bearer||bearer cheque
4L[-[{2 z;[Z'_B s&Qil07Vl K2t|d[r 记名支票||认人支票cheque to order
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R*1!d "=XRonQZ 到期支票antedated cheque
R3} Z" nv"D XX'Rv]T VWcR@/3 未到期支票postdated cheque
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(lX DSx D531[A 保付支票certified cheque
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未获兑现支票,退票returned cheque
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=~rIKN IDr$Vu4LCW @X*r5hjc 横线支票crossed cheque
&y=~:1&f L[9]Ez$2+ ,c'a+NQ_t =8)q-{p3 普通横线general crossing
mbRN W @ 6{U*vs D^W?~7e^r rJl'+Ae9N| 特别横线special crossing
)t$|'c} -QUvd1S40 UHW;e}O5 b?FTwjV+# 空白支票blank cheque
Oy/+uw^ 2KC~;5 ,l_n:H+"F Dx<CO1%z- 失效支票,过期支票stale cheque
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7 普通支票open cheque
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'XP +e%U6&l{ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
s8<)lO<SV. A_WtmG_9 *"D8E^9 R83Me#& 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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{ pZ4]oK\* X6dv+&=? Y SE6PG 支票换现金||兑现to cash a cheque
q={\|j$X 2!35Tj"RFE Mo2b"A;}| s~(iB{- 清理票款to clear a cheque
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}tcO Jh'\ nDz@e 4F+n`{~ 保证兑现to certify a cheque
{~"6/L ?Q)z5i'g# ^3L6mOoA V3u[{^^f 填写支票数额to fill up a cheque
zU9G:jH 0#rv.rJ{ ;ip"V 0` {rG`Upp 支票上划线to cross a cheque
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; 开发支票to make out a cheque
N@>,gm@UU zW_V)UNe {g>k-. lnFOD+y9 签发支票,开立支票to draw a cheque||to issue a cheque
ec4jiE 0NB6S&lI^k ~iZMV ?w S3=M k~_& 透支支票to overdraw a cheque
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#%" 背书支票to endorse a cheque
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%[ l+.E' e4V4%Qw 请付票款||清付票款to pay a cheque||to honour a cheque
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c3 \:8 eN}B @83h/Wcxd 支票退票to dishonour a cheque
a<%WFix D@yg)$;z Ey77]\ _,i]ra{% 拒付支票to refuse a cheque
W%f:+s}cI `CI9~h@k Ek +L"7 j w)Lofn 拒付支票to stop payment of a cheque
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}lsV 提示要求付款to present for payment
qwu++9BM OYJy;u3" ,P ?TYk W>Y8 u8 见票即付持票人payable to bearer
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I`'n%n= 支付指定人payable to order
sQ/7Mc =z]&E 78Y ^lT$D8 2B_6un];W 已过期||无效out of date||stale
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HUMH6 V#1_jxP)Q .9Bimhc6K :4h4vp< 请给出票人R/D||refer to drawer
kx'ncxN~ cI4%zeR 36JVnW; .Lo$uKsW$l 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
Qw^nN(K!> |2XEt\P `LnL d;Z $=$I^hV 文字与数字不一致words and figures differ
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D5)qmu 支票
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!o*BRR* 时间已过account closed
Qp<?[C}'W %}P^B^O )$yqJ6y5 }1w[G;$ 更改处应加盖印章alterations require initials
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时间已过effects not cleared
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YcX \SnW(,`o X Wt"@?#L gE J
mMh 停止付款payment stopped
+H_Jr'/ &qFdP'E;$ #O^H?3Q3 $} l0Nh'Eu 支票毁损cheque mutilated
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z{ 汇款||寄钱to remit||to send money
7'j?GzaQ+ eg)=^b Jd&Qi)1 Ka2U@fK" 寄票供取款||支票支付to send a cheque for payment
0F`@/C1y55 b=-<4Vu*\ Kom$i<O?48 ZP*Hx
%U 寄款人a remitter
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siY 收款人a remittee
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km*5Sn aC X](sN H]"Z_n_ 国外汇票foreign Bill
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A2uSH@4 I5Foh|) 国内汇票inland Bill
Q0,]Q ]_ oj$D3 R8Lp8!F' +uKlg#wqc 跟单汇票documentary bill
`f*?|) B!!xu r3hjGcpaX U{h5uezD 空头汇票accommodation bill
v/8K?$"q kE,~NG9P o9# R"!.|fH6 原始汇票original bill
7&:gvhw `9s5 *;Z q*@7A6:FV> 9/{+,RpC
改写||换新票据renewed bill
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4Wc1 8G1Tpn <QugV3e W4QVWn %3 即期汇票sight bill||bill on demand
qeBfE {_ww1'|A a>.2Q<1 \UGs_5OT …days after date||…days after date…日后付款
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3!a= %$Wt"~WE"O wP6~HiC …months after date||…months after date…月后付款
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q3VE\&*^F 见票后…日付款…days after sight||…days sight
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Nr j@q >wdR4!x!? ub{<m^|) 见票后…月付款…months after sight||…months sight
pYI`5B4 SBAq,F' &rorBD 5aj ]3NH[&+ 同组票据set of bills
)mB+#T<k- #v=hiL e8a_)TU? 3:YZC9 单张汇票sola of exchange||sole of exchange
-G(z!ed @PZ&/F^ z\oq b)a %^p1ax 远期汇票usance bill||bill at usance
]B:g<}5$4 Aw;~b&.U{_ ;B^G< ch 4z{7 长期汇票long bill
iPa!pg4m =~?2i)-mC *["9;_KD p=coOWOQ 短期汇票short bill
%njX'7^u TCX*$ac" Vu*
yEF} 9<.FwV> 逾期汇票overdue bill
LU?X|{z zM|d9TS I$n 0aR6 q<@f3[A 宽限日期days of grace
O9r3^y\>I w[uK3A v mSY;hJi w_ kHy_) 电汇telegraphic transfer (T.T)
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.q ^IjKT ;? '`XB! PM=Q\0 邮汇postal order||postal note (Am.)||post office order||money order
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TF}<,aR 本票promissory note (P/N)
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YMks4 0<>I\UN0b U8c0N<j 押汇负责书||押汇保证书letter of hypothecation
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~Hd{+0 |n \HxU3 1/jJ;}
副保||抵押品||付属担保物collateral security
K,&)\r kzD 9jDV]!N4 B0?E$8a Cl7IP<. 担保书trust receipt||letter of indemnity
NN\% X3ri" Dq)V] Zx 5,:>.LRA h1z[ElEeoP 承兑||认付acceptance
SuB;Nb7r` -m(9*b{h@ ZK[4 n5} >~){KV1~ 单张承兑general acceptance
|P$tLOrG Ett%Y*D+J T6=c9f?7 )-xx$0mL- 有条件承兑qualified acceptance
&$lz@Z 2oXsPrtZ Om0Z\GP= "diF$Lj 附条件认付conditional acceptance
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~*1 部分认付partial acceptance
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