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。
X^#48*"a 会计报表statement of account
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LOYX 往来帐目account current
xA#B1qbw BV$lMLD{r xj)*K%re s<|.vVi" 现在往来帐||存款额current accout
m;lwMrY\7> W+&ZYN'E _(3VzI'G afv?z 销货帐account sales
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SF#ys4v fzRzkn:= b~ 共同计算帐项joint account
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a +?[TH?2c+ z)=D&\HX 未决帐项outstanding account
|dpOE<f[ $:s1x\ol |[}YM%e y'xB? >| 贷方帐项credit account||creditor account
W *0XV y. @7aT5 GptJQ=pV c~b[_J) 借方帐项debit account||debtor account
%+ig7a: ..3TB=Z# @a)@1:=Rm uI@:\Rss 应付帐||应付未付帐account payable
pMYEL RD_&m?d 2[LT!TT "2}04b|" 应收帐||应收未收帐account receivable
muo(bR8 t=NPo+fm ]T}G - U")~bU 新交易||新帐new account
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8&!s kB_G L>fc ^IOf% 未决帐||老帐old account
v$s3f|Y YTpSR~!Rj \$T 2PE|4zG 现金帐cash account
YwQxN" *oL?R2#7 N\l\ M 2B3H-` 流水帐running account
~dC)EG IUAx*R wAkpk&R )9 5&-Hs 暂记帐||未定帐suspense account
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OGh9^,v 过期帐||延滞帐overdue account||pastdue account
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S0l Tf\ 杂项帐户sundry account
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S\j9@=Y4 rE;*MqYt& 详细帐单||明细表detail account
' 7+x,TszI tisSj ?+ *9y)B|P^ sI7d?+ 呆帐bad account
I?uU}NK %B}Q .' 5,})x]'x ~m8".Z" 会计项目title of account
^90';ACFy /17Qhex E^rKS&P #3>o^cN~8k 会计薄||帐薄account-book
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m,u _VGAh:v 营业报告书||损益计算表account of budiness||business report
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E y^zII5|s r@ujE,D=k njtz,qt_;G 借贷细帐||交验帐account rendered
~7+7{9g T$%r?p(s Q^prHn*@ C-E~z{ 明细帐account stated
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> 与…银行开立一户头to open an account with
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(-Cxv`7 #%N v\g; E-IV v 与…银行建立交易to keep account with
cWjb149@) pFgpAxl fI"sdzu^ 6!zBLIYFI 继续记帐to keep account
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;fuM1 0`c|ZzY 与…有交易to have an account with
SQ8xfD* k-IL%+U U{i xok 7f|8SB 作成会计帐||有往来帐项to make out an account with
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%jk7JDvl 清算||清理债务to make up an account
x1H1[0w,i -!;2?6R9{ v+Eub;m jq%%|J.x 清洁帐目||与…停止交易to close ones account with
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12EUr5$ 结帐to close an account
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I 清理未付款to ask an account||to demand an account
yq. <,b=87 ICck 0S! /]j^a:#"6t YTpiOPf 结清差额to balance the account with
<*JFY%y" fg$#ZCi r1<dZtb n(I,pF 清算to settle an account||to liquidate an account||to square an account
P5Lb)9_Jw (#kKL??W lXtsnQOOK P:D;w2'Q 审查帐目||监查帐目to audit an account
UE9RrfdN 0N;~(Vt2 <fHJ9(5$V e"oTlB 检查帐目to examine an account
o|:c{pwq c wNJ{S+ >{6U1ft): Tp46K\}Uf 转入A的帐户to charge the amount to As account
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\t5X=i |I[/Fl: 以计帐方式付款to pay on account
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~ KH$|wv XHU\;TF 代理某人||为某人on ones account||on account of one
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~b@ xU/7}='T {FQ@eeU 为自己计算||独立帐目on ones own account
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jq u6nO\.TTtY rJZR8bo 由某人收益并负风险on ones account and risk||for ones account and risk
*b'4>U Um}f7^fp^l pMHF u/|Pr _aeIK 由某人负担for ones account||for account of one
=cpUc]~ }u9#S >.M>,m\ nb<e<>L 按某人指示||列入某人帐户by order and for account of one
rD+mI/_J` h1t~hrq aFaioE#h( _9g-D9 列入5月份帐目for May account
O1D|T"@ P_4E<"eK &szYa-K* KomMzG: 编入某中帐项下to pass to the account of||to place to the account of
FsO_|r Fw\g\ A XhP3B] E!'6vDVC: 寄出清算书to send in an account||to send in render an account
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2X<%BFsE 支票薄cheque book
k".kbwcaF <UF0Xc&X' Q^;:Kl.b IyI0|&r2A 支票陈票人cheque drawer
M^*\$K% d~AL4~} 8>@JW] ue^HhZ9 持票人cheque holder
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6] 2}=@n*8*d 不记名支票cheque to bearer||bearer cheque
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|<T@BXn 4(*PM&'R 记名支票||认人支票cheque to order
; PncJe5x m}u)C&2> J/fnSy c7~R0nP 到期支票antedated cheque
N8pV[\f ?2l`%l5( 41R6V>e@9J WW.@S5 未到期支票postdated cheque
#|4G,! d)S`.Q !ej]'>V,X BPa,P_6( 保付支票certified cheque
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`!t-$i e'>q( B I 1n,c d[ 未获兑现支票,退票returned cheque
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横线支票crossed cheque
q\}+]|nGs d|oO2yzWv 2,dWD<h (:qc[,m 普通横线general crossing
;}iB9 Tl "!D y[J nj0sh"~+ (M"rpG>L 特别横线special crossing
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WB?HY?[r 空白支票blank cheque
RYA@{.O $:%E<j4Dn HO['o{>BL BO#tn{(# 失效支票,过期支票stale cheque
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F 普通支票open cheque
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;( 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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jIBE &G\mcstX 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
{='Bd6_= -z~!%4 a jtlRom} t|eH'"N%o 支票换现金||兑现to cash a cheque
hK{H7Ey* }1e4u{ uyxYCc v8*)^-Fx 清理票款to clear a cheque
=K18| Q0m 1'\QD`M9^ H:]cBk^[, P2a5<#_| 保证兑现to certify a cheque
I7oA7@zv ,JE_aje7 /W$i8g *$ g!/, 填写支票数额to fill up a cheque
0mujf d(o=)!p o]4\Geg$ Si>38vCJ* 支票上划线to cross a cheque
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Sy|GM~ 开发支票to make out a cheque
\4q|Qno8 RkYn6 )pH+ibR tO8\} u4c 签发支票,开立支票to draw a cheque||to issue a cheque
O`9c!_lis w!7ApEH1 cdt9hH`Cd Zk%@GOu\ 透支支票to overdraw a cheque
din,yHu~ 5,1<A@H k0e}`#t s2{SbOBis 背书支票to endorse a cheque
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$ 请付票款||清付票款to pay a cheque||to honour a cheque
172 G cRVL1ne K:a8}w>Up 1IA1; 支票退票to dishonour a cheque
D=-}&w_T" @gD)pH tp] 5[U Q v9q~l 拒付支票to refuse a cheque
^-_*@e*JE sgp.;h' m}uOBR+ G;l7,1;MU: 拒付支票to stop payment of a cheque
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I|xW N&NBn( D*%am|QL XP@dg4Z=z 提示要求付款to present for payment
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l(:r\% .>B'oD h=7q;-@7 见票即付持票人payable to bearer
i)o;,~ee x%}D+2ro-t `I5^zi8 }csA|cC 支付指定人payable to order
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r%PWv0z_c {cm?Q\DT D~6[C:m 已过期||无效out of date||stale
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b"uV 请给出票人R/D||refer to drawer
G)Gp}4gV} h<G4tjtk ^c\O,*: E=s,- 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
Ay16/7h@hi }`"}eN @, ENTcTrTn f^$,; 文字与数字不一致words and figures differ
,9P-<P -+*h'zZ[<w >v:ex(y0 hQn?qJy%W 支票
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"\b>JV5 时间已过account closed
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65/gG8> 更改处应加盖印章alterations require initials
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axC|,8~tq 时间已过effects not cleared
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c9g 停止付款payment stopped
2*NPK} cbJgeif PtfG~$h? C >*z^6Gz 支票毁损cheque mutilated
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-a`h_NJ t1']q" 7>yd b"I#\;Ym 汇款||寄钱to remit||to send money
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o5 mfraw2H >]h{[kU %4 %N8I'*u 寄票供取款||支票支付to send a cheque for payment
W:r[o%B u[GZ~L ^j<v~GTx+ KdEvu? 寄款人a remitter
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t ed:] 收款人a remittee
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国外汇票foreign Bill
IK -vcG ,P~e)<. -nb U5o jX7K-L 国内汇票inland Bill
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$ 8SjCU+V yq~ )PN8HJAArh 跟单汇票documentary bill
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M^kaik 空头汇票accommodation bill
$JFjR@j Oc)n,D)0 mIlg=8: 9wL2NC31Q 原始汇票original bill
DI0& _, 48xgl1R(j [MeivrJ+ iA[T'+.Y 改写||换新票据renewed bill
A;Uc&G @fd< Z!v,;MW :DH@zR 即期汇票sight bill||bill on demand
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fFrX_K] |r@;ulO x.1=QF{! 30h[&Oc …days after date||…days after date…日后付款
?O25k!7 r9f- [wC TXB!Y!RG# ]yOM …months after date||…months after date…月后付款
e{8C0= NZGO8u ckX8eg!f %jAc8~vW? 见票后…日付款…days after sight||…days sight
_kD5pC = Gb^63.} RY5e%/bg~U zfU Do`V~ 见票后…月付款…months after sight||…months sight
XU'(^Y8Imz >Iij,J5i (CQ! &Z8 .r/s.g 同组票据set of bills
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DM 单张汇票sola of exchange||sole of exchange
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Z ,IiKe_B 远期汇票usance bill||bill at usance
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% 2K~v`c*4 -t_&H\_T 长期汇票long bill
nu^@}|UG ~Dg:siw Z@q1&}D! !UzE&CirV 短期汇票short bill
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Bvs, ,5 ,r. z7fX!'3V 逾期汇票overdue bill
;$eY#ypx `@Z$+ eI|FrBq% YWPkVvI 宽限日期days of grace
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8\il~IFyi 电汇telegraphic transfer (T.T)
PR;Bxy +46& Zb35 z%fjG} z Tu:lIy~A 邮汇postal order||postal note (Am.)||post office order||money order
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TEK E=.J*7 ]_ LAy 本票promissory note (P/N)
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'o. >>=zkPy 押汇负责书||押汇保证书letter of hypothecation
b#709VHm g9GPyU *`s*l+0b lyowH{.N"3 副保||抵押品||付属担保物collateral security
0>Kgz!I N]BH6 7< .:-*89c +o.#']}Pl 担保书trust receipt||letter of indemnity
V\Lh(zPt Xk^<}Ep)c SOD3MsAK ='#7yVVcs 承兑||认付acceptance
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eu rl"yE= 1\jj3Y'i' 单张承兑general acceptance
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8W*V 有条件承兑qualified acceptance
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V%}- jJ>I*'w CyS.GdyP b^Do[o}5 附条件认付conditional acceptance
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7c@ X?8bb! g%Q i;2V ~@^ pX*%i 部分认付partial acceptance
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