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。
5$G??="K 会计报表statement of account
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^/0 9TN5|x 往来帐目account current
^E?V+3mV %IXW|mi -$|X\#R N S}`(N 现在往来帐||存款额current accout
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#' y 销货帐account sales
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!l~aRj-WZ Qi]Z)v{^ 共同计算帐项joint account
L;t~rW!1 x{o5Ha{ ]TprPU39 *K^O oS 未决帐项outstanding account
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fhz R2ZQBwB 贷方帐项credit account||creditor account
R'HA>?D 0BD((oNg \k-juF80 O9&:(2'f 借方帐项debit account||debtor account
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)r _h( Bzt`9lg la 7QN QW 应付帐||应付未付帐account payable
Y rnqi-P Ou,_l l#.,wOO{ -{SiK 应收帐||应收未收帐account receivable
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V_,; 2/N*Uk 0 新交易||新帐new account
,]qX_`qF ^{bEq\5& [&s:x, DN0b.*[`3 未决帐||老帐old account
4ux5G`oL dph6aN(49 dV #;]F:TlR 现金帐cash account
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I [ i#Gqx>'w 流水帐running account
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,^C;1ph DK%eFCo<~ H2cc).8" 暂记帐||未定帐suspense account
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O*q" R?SHXJ%' qEz'l'%( %;?3A# 过期帐||延滞帐overdue account||pastdue account
@1Lc`;Wd p ivS8C ;mlIWn RtL'fd 杂项帐户sundry account
S`KCVQ>V 9%6`ZS~3 KVy5/A/8c zSCPp6 详细帐单||明细表detail account
NZP,hAUK, vn0*KIrX KL`>mJo$ D*,H%xA 呆帐bad account
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Hm*#HT%# WE]^w3n9 ~T9[\nU\ 会计项目title of account
--sb ;QG r%n[PK^( *[n^6) i[#Tn52D 会计薄||帐薄account-book
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@eWx4bl 营业报告书||损益计算表account of budiness||business report
+Z*%,m=N( rgY~8PY" ` 454=3H Wz]S+IpY 借贷细帐||交验帐account rendered
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,1k _3S{n=9 1 Y&d%AA 明细帐account stated
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*4XYu 与…银行开立一户头to open an account with
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:' 与…银行建立交易to keep account with
./'n2$^3 }^q#0`e(y }d(6N&;"zN 4KnDXQ% 继续记帐to keep account
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VKz W%ud nJ U|nk86r 与…有交易to have an account with
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TzUb UsTPNQj 作成会计帐||有往来帐项to make out an account with
xo$ZPnf(zv ?H&p zY~H d}Om?kn O}Jb,?p 清算||清理债务to make up an account
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)[1m$> OBZj-`fq J 清洁帐目||与…停止交易to close ones account with
?*4zNhL U VT8TN-T & \m\QI hd\#Vh(H 结帐to close an account
i*<,@* $$@Tgkg?o J*k4&l _*9Zp1r 清理未付款to ask an account||to demand an account
e9d~Xi16KY HD ~9EK~ 'SmdU1]4BD Li2)~4p>< 结清差额to balance the account with
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BX_Bou 清算to settle an account||to liquidate an account||to square an account
m"*:XfOL Ij+zR>P8=\ UTPl7po5D "hfwj`U 审查帐目||监查帐目to audit an account
zin,yJ Nd6z81 Aq"_hjp r!#3>F;B 检查帐目to examine an account
jK =[ ^{w&&+#,q g@Zc'g/XB F!xK#~e 转入A的帐户to charge the amount to As account
z+b~#f3 /dfZ>k8 L6a8%%` ;Y"J j 以计帐方式付款to pay on account
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G'V9Xs( 代理某人||为某人on ones account||on account of one
4Z_.Jdu w 8<^,<? :.dQY=6I )oj`K,# 为自己计算||独立帐目on ones own account
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M 由某人收益并负风险on ones account and risk||for ones account and risk
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+,MzD'(D J=$v+8&. 由某人负担for ones account||for account of one
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NHbq O/k4W# -l\@50,D 按某人指示||列入某人帐户by order and for account of one
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+4R[+[ alG}Aw#gS Cxh9rUe. 列入5月份帐目for May account
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Bl=]BW!% D,hl+P{^K O^f@ g l 0`x<sjG\q 编入某中帐项下to pass to the account of||to place to the account of
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(p. 5J ~7ArH9k. .,c8cq? 寄出清算书to send in an account||to send in render an account
?*T`a oB E`i;9e'S {>z.y1 {*|yU" 支票薄cheque book
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g>i8V 3{%/1>+x5 'g^]ZTxb 支票陈票人cheque drawer
?FA:K0H?zl ^WeT3b q q%JV"9, nhIITfJJ 持票人cheque holder
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Q{9> F/!C=nS $/D@=Pkc l"cYW9 不记名支票cheque to bearer||bearer cheque
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bj2~ 记名支票||认人支票cheque to order
Y`M.hYBXk 3*FktXmI} 74KFsir@ [iDa6mcth 到期支票antedated cheque
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G| 未到期支票postdated cheque
(Q@m;i> o?b"B+# #0mn_#-P) {!-w|&bF 保付支票certified cheque
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Iw+g]`y* 未获兑现支票,退票returned cheque
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Z{3y ~zuMX;[ =B;)h 横线支票crossed cheque
~:JKXa? wi9fYfuv3R k_!z=6?[: iG<|3I 普通横线general crossing
tmm\V7sJ 'dx4L }d 6E |C5i3? 特别横线special crossing
Uqkh@-6- 2[WQq)\ #Uudx~b jSddjs 空白支票blank cheque
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_4 <,LeFy\zW 失效支票,过期支票stale cheque
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J?r 普通支票open cheque
Muarryh} ; I=z ^P]: etld9 }3+q}_3 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
!FO92 P16 ;E*ozKpm bf}r8$, /0(4wZe~? 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
BL]^+KnP ( /uL6W d0 Cu!4ha.e` ?lbX.+ 支票换现金||兑现to cash a cheque
/Fk0j_b +[*UC" Q>X ;7nt0 _msDf2e9 清理票款to clear a cheque
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zp 保证兑现to certify a cheque
U~7.aZHPx3 !vG._7lPp V @8X.R> OY?uqP}c 填写支票数额to fill up a cheque
CNP?i(Rk SLBKXj| OxqP:kM hf%W grO. 支票上划线to cross a cheque
D:){T> C?b Mj[$ !hJ%{. m.lNKIknQ 开发支票to make out a cheque
Xf#uK\f 2Q<_l*kk( sYXVSNonm ,m0=zH4+: 签发支票,开立支票to draw a cheque||to issue a cheque
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bv|v9_i 透支支票to overdraw a cheque
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[ 背书支票to endorse a cheque
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S*; 请付票款||清付票款to pay a cheque||to honour a cheque
<$ '#@jW &4DvZq= ! a1j c_ MLL2V`vBT 支票退票to dishonour a cheque
oq;}q zYH6+!VBH# AvH/Q_-b Be-gGJG 拒付支票to refuse a cheque
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yw-y4 = EMJ}tvL0Tp 拒付支票to stop payment of a cheque
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m@"!=CTKd idz6m]{~yT vUj7rDT| 提示要求付款to present for payment
K@W~ LgB}!OLQ 6`%}s3Xq \$9S_z 见票即付持票人payable to bearer
,{YC|uB =g?r.;OO W5sVQ`S- w)3LY F 支付指定人payable to order
v82@']IN US4X CJxB 4|x5-m+T O+(Z`,^ 已过期||无效out of date||stale
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c9DX 4}96|2L5 请给出票人R/D||refer to drawer
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<;Gnh~ I%pQ2T$; iSHNt0Nl "PnYa)?1 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
Ho*S>Y b>;5#OQfn +X.iJ$) Cf8(Jk`v| 文字与数字不一致words and figures differ
h]G}E9\l .LV=Z0ja )V~<8/) 7Nx@eoZ 支票
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oWS 时间已过account closed
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pbm c]&(h L 更改处应加盖印章alterations require initials
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=yfr{5}R 时间已过effects not cleared
aRj3TtFh (w@|:0t^y[ pLrNYo*d ,O $F`0>9A 停止付款payment stopped
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PDM>6U 2>?GD@GE 支票毁损cheque mutilated
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2 汇款||寄钱to remit||to send money
N f1) 5 U#@:"v| >TwOL K)@]vw/\ 寄票供取款||支票支付to send a cheque for payment
wf<uG|90 ]Cbht\Ag" 7A7K:,c 2 R 1S>X 寄款人a remitter
[ZDJs`h!` vqv(KsD+:: D)4p8-=t Ypha{d 收款人a remittee
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$Y0;v>} 国外汇票foreign Bill
|0A n|18 q{n~s= 7u o4F=% ,Lox?}t 国内汇票inland Bill
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Tqv= 跟单汇票documentary bill
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13Iu# G@ed2T 空头汇票accommodation bill
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pfG w[:5uo( ;cxYX/fJ ,7>_Lp_v 原始汇票original bill
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i|.!*/qF I{B8'n{cN 改写||换新票据renewed bill
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+*Vi^ 即期汇票sight bill||bill on demand
ww+XE2, [@Uc4LX kZPj{^c: wz>j>e6k` …days after date||…days after date…日后付款
r{p?aG 9bqfZ"6nXY 89+m?H]K mY dU`j …months after date||…months after date…月后付款
++Az~{W7 !i#;P9K dy|r:~j3 )x?F1/ 见票后…日付款…days after sight||…days sight
>:KPvq!0 Ca?pK_Y /ExnW >wT 3P I{LU 见票后…月付款…months after sight||…months sight
oA_AnD?G+ s:w LEj+ P0}uTee mbJ#-^}V 同组票据set of bills
p.8G]pS EC?!%iO` vHJ ~~if f<0-'fGJd 单张汇票sola of exchange||sole of exchange
e,:@c3I evu @uq Tet,mzVuu T"dWrtO 远期汇票usance bill||bill at usance
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Bs ^J@Y?CQl\ 0#XZ_(@% 长期汇票long bill
1=W>zC k@KX=mG< 8~}Ti*Urc 0^:O:X 短期汇票short bill
.VTHZvyn 19;\:tN B>|@XfPM {9_CH<$W%U 逾期汇票overdue bill
F0Rk[GM 1w1(FpQO. oy/#,R_n% wQ4/eQ* 宽限日期days of grace
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1LE.{ v3.JG]zLpP 电汇telegraphic transfer (T.T)
OC"W=[Myl 0'VwObq m|=/|Hm Q]IpHNt[> 邮汇postal order||postal note (Am.)||post office order||money order
;Fp"]z!Qh+ ? 0nbvV5v7 GZ*cV3Y`& WAkKbqJV 本票promissory note (P/N)
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J~N M2vYOg`t:c cKF 8( 押汇负责书||押汇保证书letter of hypothecation
A4 o'EQ?~ T4J(8!7 dM#\h*:= b^6Ooc/-k 副保||抵押品||付属担保物collateral security
SP5/K3t-* 5wiU4-{ /u>")f W}a&L 担保书trust receipt||letter of indemnity
n uhKM.a{ 0.t;i4 co@Q J?u@' "u 承兑||认付acceptance
W[w8@OCNf ^5j9WV Xxp<qIEm trtI^^/% 单张承兑general acceptance
f{k2sU*uBE V 7%rKK WPpl9)Qc m7g; psg 有条件承兑qualified acceptance
$(.[b][S [p[Kpunr{l l;F3kA #R'm|En' 附条件认付conditional acceptance
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C!%BW%"R q<D'"7#. vX/~34o]\ 部分认付partial acceptance
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