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。
Iiy:<c 会计报表statement of account
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R1>gL 往来帐目account current
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s 现在往来帐||存款额current accout
&iGl)dDr cUm9s>^)/ "yz\p, 6Ss{+MF|v 销货帐account sales
*g,?13Q_ $@Ay0GEI" 7YN)T? I+CQ,Zuf 共同计算帐项joint account
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e xl 未决帐项outstanding account
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r- 贷方帐项credit account||creditor account
23f[i<4e "~(&5M\8` -oZac vl5n%m H>^ 借方帐项debit account||debtor account
kdUGmR0d vaf9b}FL VA%"IAl >#:/
GN? 应付帐||应付未付帐account payable
}]~}DHYr osd^SnL1/5 C^%zV>o N#u8{\ |8] 应收帐||应收未收帐account receivable
-/-6Td1JY> `Q&]dE= ;/V@N |$n AIm$in`P 新交易||新帐new account
/,Rca1W 2ZO'X9 2*citB{ z/YMl3$l~ 未决帐||老帐old account
Hk]BC s3M84w z )zXyV]xe MA+-2pMc|7 现金帐cash account
{}pqxouE IMGqJc,7 >'6GcnEb4. i$ L]X[ 流水帐running account
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y"\,%. TJXraQK-= B/=q_.1F> 暂记帐||未定帐suspense account
QWHy=(! <8)s %?f:" ?4ILl>* 过期帐||延滞帐overdue account||pastdue account
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F4rKFMr L)lQ&z? 杂项帐户sundry account
^v!im\ r 8}, <e>q =u8D!AxT f9,EWuQNS 详细帐单||明细表detail account
P=^#%7J/l D4q>R; |WAD $3 C
6d]tLE 呆帐bad account
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y|.fR>5 会计项目title of account
^%8qKC`Tt g(<T u^F tKZ&1E Vd+Q:L 会计薄||帐薄account-book
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-E G*\abL JA)o@[lF 营业报告书||损益计算表account of budiness||business report
h}|6VJ@. >`89N'lZBm /zG+] )4ilCS& 借贷细帐||交验帐account rendered
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s=N#CE a*Ss -y 明细帐account stated
)'5<6Q.] {7?9jEj 5Lsm_"0 fw' r. 与…银行开立一户头to open an account with
r219M)D? 0e+W/Tq ,?g=U8y| r<*O 与…银行建立交易to keep account with
f.oP k6Ihc?HL Gg%tVQu 1")FWN_K/T 继续记帐to keep account
hq<5lE^ (0i'Nb" XFW5AP r6`\d k 与…有交易to have an account with
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D1e +UxI{,L _(C^[ :s 作成会计帐||有往来帐项to make out an account with
vsKl#R B [O2h-` ?g2zmI!U <cYp~e%xIw 清算||清理债务to make up an account
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y%4 Gp @(-yrU Qyz>ZPu}sz 清洁帐目||与…停止交易to close ones account with
Z>8eD|m%2 bM"fk& M>T[!*nTj IAI(Ix 结帐to close an account
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m0Zc iJ)0Y~ cC%j!8! e*:}$u8a 清理未付款to ask an account||to demand an account
HA!t$[_Ve O)uOUB [Ct=F| "cMNdR1^,y 结清差额to balance the account with
WL l_'2h Seda } R)+t]} %c X"#+e 清算to settle an account||to liquidate an account||to square an account
\ZSTKi? /s|{by`we4 4T`&Sl B3mS] 审查帐目||监查帐目to audit an account
2n|CD|V$ux o G_C?(7> :)IV!_>'d ;W{b $k@g 检查帐目to examine an account
}>}1oUCi *N F$1 - $JO8'TP %d;<2b0 转入A的帐户to charge the amount to As account
I@\+l6&#; #`ls)-`7 m`6VKp{YD *C6 D3y 以计帐方式付款to pay on account
+Ok%e.\ZM 8IGt4UF&? bik*ZC?E T8XY fcc*h 代理某人||为某人on ones account||on account of one
|P~;C6sf ;..o7I <7)Fh*W@ mR+Jws' 为自己计算||独立帐目on ones own account
DlTR|(AL qZk:mlYd P)6lu8zQ 2e1]}wlK 由某人收益并负风险on ones account and risk||for ones account and risk
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^N 1;lmu]I>) 由某人负担for ones account||for account of one
qp p/8M bRo|uJ:d ]lBGyUJn F{m{d?:OA 按某人指示||列入某人帐户by order and for account of one
1S:|3W h7yqk4'Lq }|wv]U~ oxz{ ejd{ 列入5月份帐目for May account
lr@#^ Q2|p\rO s9)8b$t] c EnkU] 编入某中帐项下to pass to the account of||to place to the account of
\3XqHf3|o 3Q By\1h. {b)~V3rsY w:i:~f . 寄出清算书to send in an account||to send in render an account
S :bC[} kv{}C)kt3 ,IHb+ K G"SBYU 支票薄cheque book
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+s" MI Nw_@A8-r 支票陈票人cheque drawer
OO) ~HV4\ B%s7bS 23\RJpKb :[l\@>H1tX 持票人cheque holder
23F/\2MSG H}}$V7]^), 3VO2,PCZ hfWFD, 不记名支票cheque to bearer||bearer cheque
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6 21X`h3+= 记名支票||认人支票cheque to order
4BL;FO [lzN !!B! H`hnEOyLp #N(= 3Cj 到期支票antedated cheque
z;tI D~Y gmKGy@] CqMhk 6RO(]5wX 未到期支票postdated cheque
u7%D6W~m0 Fxs;Fp $``1PJoi !^#jwRpeN 保付支票certified cheque
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G tsOrt3 $4kH3+WJ 未获兑现支票,退票returned cheque
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b 横线支票crossed cheque
GcIDG`RX 6fH@wQ"wN p^<yj0Y ~LJY6A@y 普通横线general crossing
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Q XZ&KR.C, 特别横线special crossing
gTgMqvt 0N[&3Ee8 WV3|?,y]qm H1<>NWm!v7 空白支票blank cheque
]-oJ[5cQ0v {FRAv(,\ )vmA^nU> IdYzgDH 失效支票,过期支票stale cheque
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qFt \k;`}3uO \!( QK0h6CX 普通支票open cheque
Vfv@7@q 1(|D'y# 4&8Gr0C FMkOo2{ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
u` oq(?| O: @}lK+H 9lB]~,z obdFS,JxxG 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
91Uj}n% u6`=x$& /R>nr" |F9z,cc" 支票换现金||兑现to cash a cheque
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21Ch lKEkXO 清理票款to clear a cheque
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b.0. \~LQ%OM JG9` h# SP|<Tny 保证兑现to certify a cheque
piU/& A'G@uD@3 `"qP {.yStB.T 填写支票数额to fill up a cheque
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aZEn6*0B 支票上划线to cross a cheque
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9CCkqB/ q~o,WZG U^qt6$bK 开发支票to make out a cheque
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3c+ 签发支票,开立支票to draw a cheque||to issue a cheque
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aAb=(7 WcC?8X2 透支支票to overdraw a cheque
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.+ 背书支票to endorse a cheque
;(}V"i7Hu N41 R g@\fZTO hK<5KZ/4 请付票款||清付票款to pay a cheque||to honour a cheque
QMEcQV> 9}z0J ;W>Y:NCrp ~^+0 支票退票to dishonour a cheque
tl'n->G>v nNXgW jNeI2-9c} 97)/"i e 拒付支票to refuse a cheque
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,5E`J 拒付支票to stop payment of a cheque
t\$U`V) #Wu*3&a]yU HK+/:'Pu I5h[%T 提示要求付款to present for payment
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t+F 见票即付持票人payable to bearer
JMdPwI xooY'El*# ,ZS6jZ ;Eec5w1 支付指定人payable to order
lD{Aa!\ [=%TnT+^9 X\}Y {,OS-g 已过期||无效out of date||stale
N$[$;Fm: N N|u _ G^"Vo x4 |j3'eW&= 请给出票人R/D||refer to drawer
X,8<oX1r e|4&b@ kM`l M/Pme&% 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
SE7W F18A ET];%~ ^ q.2(OP>( =uDgzdDyE 文字与数字不一致words and figures differ
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'8j$';&` Xtq{% a^5^gId5l! 支票
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)6~1 ^tD 时间已过account closed
Jx#k,Z4 7m#[!%D !se0F.K 2k6 X, 更改处应加盖印章alterations require initials
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TO,rxf 时间已过effects not cleared
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)dLPz@ 停止付款payment stopped
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gb j\RpO'+} TgU**JN) 支票毁损cheque mutilated
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}_QKJw6/" mmw^{MK! /\mKY%kyh 汇款||寄钱to remit||to send money
&p<(_|Af Wi n8LOC !e#xx]v3 y'ja< 1I> 寄票供取款||支票支付to send a cheque for payment
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LlA&I" 寄款人a remitter
vAP{;Q0i VVWM9x jn9 ShF 2=PBxDs; 收款人a remittee
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. (g :p5Rl j_?cpm{~ml 国外汇票foreign Bill
MWuXI1 |c-LSs'\ guN4-gGDr< IKvBf'%- 国内汇票inland Bill
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K- P#GD?FUc a j|5 # 跟单汇票documentary bill
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Y TW`mxj_J2 ^6 /j_G 空头汇票accommodation bill
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M7}&~ 4".J/I5u UFZ"C, 原始汇票original bill
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T_O &R]pw`mTH 改写||换新票据renewed bill
c]Unbm^w !Cj(A"uqY ":WYcaSi ZW ye>] 即期汇票sight bill||bill on demand
`\FI7s3b `ENP=kL(+ iV)ac\ AF#_nK)@ …days after date||…days after date…日后付款
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EnscDtf( Gj6. Iv yuNfhK/#r …months after date||…months after date…月后付款
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QaMDGD CM 9P"- 7Jx%JgF 见票后…日付款…days after sight||…days sight
.)ST[G]WK _@prmSc $Xt;A&l2? u( 9X 见票后…月付款…months after sight||…months sight
>~&(P_<b yisLypM* 7zI5PGWw P3$,ca' 同组票据set of bills
2Guvze_bU (UzPkl kZ t{ H1u nO_!:6o". 单张汇票sola of exchange||sole of exchange
('BLU.7IX N *1 *:#Z+7x
] L1MrrC 远期汇票usance bill||bill at usance
EW;1`x #11RLvDQd I7b i@t v$JLDt_ 长期汇票long bill
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==( hg#c[sZL 短期汇票short bill
KT=a(QL ER2V*,n@ ?1$\pq^ R25-/6_V> 逾期汇票overdue bill
W+/2c4$F3 4L$};L @|'Z@>!/pV 4%>+Wh[ 宽限日期days of grace
EGEMZCdk2 gQ,4xTX ]wR6bEm7 >E~~7Yal 电汇telegraphic transfer (T.T)
.Map I2W{tl YZ{;%&rB kw;wlFU; 邮汇postal order||postal note (Am.)||post office order||money order
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_%! @M9_j{A XC2Q*Z 本票promissory note (P/N)
T5V$wmB\W %WmZ ]@M S~} +ypV G*=H;Upi 押汇负责书||押汇保证书letter of hypothecation
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>7W"giWP Yr:>icz| 副保||抵押品||付属担保物collateral security
L% zuI& q eNivlJ,K|@ l2r>|CGQ[ 7~L|;^( 担保书trust receipt||letter of indemnity
,qYf#fU#7 br10ptEx hN!.@L a3*.,%d 承兑||认付acceptance
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MQ 单张承兑general acceptance
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A=orD C?bXrG\ 有条件承兑qualified acceptance
8 `yB eO~eu]r ,Z >JvTnH }D(DU5r 附条件认付conditional acceptance
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T%i,T P:jDB{ m<~>&mWr n&3iz05} 部分认付partial acceptance
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