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。
#6> 6S;Ib 会计报表statement of account
P'[<AZ e1(h</M U2 MWwJzVL8 D guB 往来帐目account current
';YgG<u s;.=5wcvi? .XH8YT42 {w5Z7s0 现在往来帐||存款额current accout
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fEqC] *s lgD]{\O$ip 销货帐account sales
"dCzWFet \HSicV#i &9 B_/m3 *8A6Q9YT 共同计算帐项joint account
(F5ttQPh o}D![/ o0Gx%99' "sbBe73 m 未决帐项outstanding account
X#J6Umutm gA:TL{X0 wh6&>m#r l)Mh2lA,= 贷方帐项credit account||creditor account
2P}I'4C- SGf9U^ds >4)g4~'n! KTmaglgp 借方帐项debit account||debtor account
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_ 应付帐||应付未付帐account payable
eV;me>, xqWj|jA K2|7% |5ONFde"0 应收帐||应收未收帐account receivable
U$J5r+> #v/ry)2Y= ,)$Wm- el*9 Ih 新交易||新帐new account
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未决帐||老帐old account
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t,as{.H{h d1LTyzLr + xu/RY_ 现金帐cash account
4wEpyQ|L )}g4Rvr g{f>jd !n?*vN=S 流水帐running account
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?tM]. \ SwmPP-n 暂记帐||未定帐suspense account
^zs4tCW % 8f`b=r(a> 1Z{p[\k #j~FA3O 过期帐||延滞帐overdue account||pastdue account
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`r`DW x;b+gIz* "rlSK >` 杂项帐户sundry account
oVZ8p- c#-97"_8 i)^ZH#Gp "a_D]D(d5 详细帐单||明细表detail account
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;z( V5^b6$R@ 呆帐bad account
\:)o'- }\qdow- g(F*Y>hk oL/^[TXjH 会计项目title of account
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m& 4I[FE;^ ^cXL4*_= 会计薄||帐薄account-book
Oh85*3 0Y`tj pD.@&J~ +W3>Yg%)X 营业报告书||损益计算表account of budiness||business report
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\36;csu = 8e8!8 3B|-xq;]I 借贷细帐||交验帐account rendered
uM6!RR!~ V# %spW Xr6 !b:UX av$_hEjo|D 明细帐account stated
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19; ,^Srd20 与…银行开立一户头to open an account with
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N~KRwsDH PKs%-Uk 13az[ 与…银行建立交易to keep account with
e*Med)tc^$ 1^>g>bn_" `ha:Gf tLXw&hFk`g 继续记帐to keep account
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nY0UnlB` 与…有交易to have an account with
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8 作成会计帐||有往来帐项to make out an account with
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>U/g*[> 清算||清理债务to make up an account
*g6o ;c 9o'6es..@Z ,#O8:s /8HO7E+5 清洁帐目||与…停止交易to close ones account with
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-ix1<e 结帐to close an account
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U}&P gD=5M\ 清理未付款to ask an account||to demand an account
,LO-!\L :J-5Q]# "A+F&C> cN>i3}fq 结清差额to balance the account with
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C)w/7 清算to settle an account||to liquidate an account||to square an account
6cT~irP x$J.SbW L(2P|{C >fA@tUQB 审查帐目||监查帐目to audit an account
uPC qO+f f"<@6Axq Bd~cY/M 6aZt4Lw2\ 检查帐目to examine an account
[^}>AC*im K0RYI69_ (X_ ,*3Yxk skDk/-*R 转入A的帐户to charge the amount to As account
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}A)36 以计帐方式付款to pay on account
KD"&_PX (GcKaUg8* LLn{2,jfQ H@2"ove-uC 代理某人||为某人on ones account||on account of one
H;*a:tbxO+ syW9Hlm ^8oc^LOa~2 eMl]td rI 为自己计算||独立帐目on ones own account
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k4F"UG-` 由某人收益并负风险on ones account and risk||for ones account and risk
U|Z>SE<k Ce5w0&VlS 5hH6G <K#'3&*$s 由某人负担for ones account||for account of one
gAr`hXO &Ky u@Tt }EedHS >4|c7z4 按某人指示||列入某人帐户by order and for account of one
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列入5月份帐目for May account
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b%[nB 编入某中帐项下to pass to the account of||to place to the account of
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}b'g 寄出清算书to send in an account||to send in render an account
K(Q]&&< ia^%Wg7 M<Wn]}7! ovDJ{3L6O 支票薄cheque book
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wTlK4R# 9QH9gdiw 支票陈票人cheque drawer
(aJP: ^ &SjHrOG? +^4BO` 8R\>FNk; 持票人cheque holder
/UpD$,T|^| SE;Tujwhqi !EX?m }7 p<=(GY- 不记名支票cheque to bearer||bearer cheque
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记名支票||认人支票cheque to order
fO^e+Mz '?"t<$b j\`EUC 1p7cv~#95 到期支票antedated cheque
'dIX=/RZ %XP_\lu] _{LN{iqDv %@}o'=[ 未到期支票postdated cheque
)-+\M_JK5 m]FaEQVoE N5 SLF4R1 E0"10Qbi 保付支票certified cheque
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CX$N 未获兑现支票,退票returned cheque
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:"<B) 86 *;z-G 横线支票crossed cheque
_i5mC,OffN v`y6y8:> )|v^9 24#bMt#^ 普通横线general crossing
_|N}4a J.#(gFBBl\ ,zQo {. _eGT2,D5r 特别横线special crossing
v @:~mwy /\ytr%7 ,' Rv=DI&K%n bF*NWm$Lf 空白支票blank cheque
dXmV@ Noo _w 5RK( _@Y"$V]=Vt *c{wtl@ 失效支票,过期支票stale cheque
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q# MM W4(v6>5l 普通支票open cheque
>1A*MP4 #? dUv# eqq`TT#Z $f#a
gq_ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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{B#L 'Y.Vn P&H &uv0G'"\ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
Y$g}XN*)E f|U0s 9:5:`'b 6SVqRD<` 支票换现金||兑现to cash a cheque
f/,tgA ~4\,&HH b.b@bq$1 JqCc;Cbd 清理票款to clear a cheque
n,j$D62[ 0)|Q6*E> ?7[alV ~ jTb-;4N' 保证兑现to certify a cheque
{fV}gR2 O oSb>Y/4 r[_4Lo@G ""{|3XJe 填写支票数额to fill up a cheque
-Xz&}QA ]JE TeZ^/ ,Q/Ac{C ~GJN@ka4% 支票上划线to cross a cheque
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4f^C\i+q 开发支票to make out a cheque
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# %zeATM[` 4v'A\~ZU 签发支票,开立支票to draw a cheque||to issue a cheque
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]"~51HQZ 8FkFM^\1L 透支支票to overdraw a cheque
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nkDy!"K 背书支票to endorse a cheque
HKO739&n} }fR,5|~X X|DO~{-au #~L h# 请付票款||清付票款to pay a cheque||to honour a cheque
c+dg_*^ _qXa=|}V. kJQ#Wz|z] ?=;qK{)37 支票退票to dishonour a cheque
^pnG0(9 BZv+H=b C'A]i5 $gpG%Qj 拒付支票to refuse a cheque
_-~`03 `! H ?M/mGP =PHIpFIuk L,,*gK 拒付支票to stop payment of a cheque
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} MbH3ufC f~{}zGTM: 提示要求付款to present for payment
)yK[ Zb[ 8qEK+yi, ra N)8w}- 'b*%ixa 见票即付持票人payable to bearer
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: ]iNEw9 L I >(RMv (b,[C\RBF 支付指定人payable to order
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n~=! sbj(|1,ac 已过期||无效out of date||stale
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请给出票人R/D||refer to drawer
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L l1U=f] D]a <4a18 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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Y @+F4YJmB?l >odbOi+X 0$+fkDf 文字与数字不一致words and figures differ
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< 65h @}9,U 支票
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`LAR@a5i 时间已过account closed
x_Jwd^`t! vx_o(wof 7@lS.w\#- G0u LmW70 更改处应加盖印章alterations require initials
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6hZ@;Q=b b^D$jY -[U1]R <<=WY_m} 停止付款payment stopped
K7Rpr.p -V,v9h^ +aF}oA&X[ )o-Q!<*1 支票毁损cheque mutilated
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*8 B+^(ktZp@ &E xYXI 汇款||寄钱to remit||to send money
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!j!l fwK}/0% dq[Mj5eC $zB[B;-!$ 寄票供取款||支票支付to send a cheque for payment
:qChMU|Y6 [mEql,x3 z1^gDjkZ f2,jh}4 寄款人a remitter
Z|%_oR~b| % QKZT=} ~QvqG{bFB L\y;LSTU 收款人a remittee
Qne/g}PD` atXS-bg* oB74y %Y!Yvw^&P( 国外汇票foreign Bill
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!+._3i OKFtl z<B8mB \P1S|ufv 国内汇票inland Bill
GnP|x}YM <dW]\h?) JK.ZdY% y*D]Q`5cag 跟单汇票documentary bill
71vkyn@" S"Zp D.XX ;FZ@:%qDm
ox+ 3U 空头汇票accommodation bill
o.q/O)'V u :1Q!$ m gY@N~'f;" S[7WW$lF 原始汇票original bill
B<C* _/wV;h~R tK&'<tZh ew"v{=X 改写||换新票据renewed bill
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39{ meOMq1 SJIOI@\b 即期汇票sight bill||bill on demand
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2x[ 7"8hC ]O]GeAGC2 |=&cQRY!p …days after date||…days after date…日后付款
0{#8',*}m? !qX_I db\ }#X8@ UKM2AZ0lb …months after date||…months after date…月后付款
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)c8j} 见票后…日付款…days after sight||…days sight
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E _1U1(^) ?wO-cnl 见票后…月付款…months after sight||…months sight
Me=CSQqf< h[PYP5{L 3Kn_mL3V- 1AU#%wIEP 同组票据set of bills
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3:.??7N qbv#I; [ :zO}r: 单张汇票sola of exchange||sole of exchange
lGVEpCS} 4fe7U=# ;Y '3?\K3S4i }Q";aU0^ 远期汇票usance bill||bill at usance
48Mpf=f` .-<k>9S7_ 8O Soel lg(bDKm 长期汇票long bill
Kw#i),M {RF-sqce gH G {uHU]6d3qy 短期汇票short bill
FXs*vg` SCz(5[MZJ Y*!qG 0pbtH8~ 逾期汇票overdue bill
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{ 宽限日期days of grace
1CHeufQ k2AJXw "U\4:k`: TY Qwy* 电汇telegraphic transfer (T.T)
ldp%{"ZZ KjQR$- "70WUx(\t W>O~-2 邮汇postal order||postal note (Am.)||post office order||money order
NM06QzE N"3b{Qio >Bgw}PI KhMSL 本票promissory note (P/N)
!U5Wr+83 Yc'kvj)_M 0q'w8]m ObiT-D?)g 押汇负责书||押汇保证书letter of hypothecation
~t~-A,1 h}xeChw] m o:D9 d,=r9. 副保||抵押品||付属担保物collateral security
BN4_: K=,F#kn X#e1KZ ,L`$09\ 担保书trust receipt||letter of indemnity
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K%Gl" V,G|k!! B~_d^` 承兑||认付acceptance
V?=8".GiX PoT`}-9 QV&D l_ 1[yq0^\]M[ 单张承兑general acceptance
TEaJG9RU>v IzpZwx^3'' )lZp9O YWxc-fPZ 有条件承兑qualified acceptance
2^l[(N `YIf_a{ ruazOmnn~ `4~H/'%QB 附条件认付conditional acceptance
Sx8OhUyux 0eS)&GdR (4Zts0O\ J;f!!<l\ 部分认付partial acceptance
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