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。
2J &J 会计报表statement of account
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& 6$S9 ALi3JU 往来帐目account current
BJP^?FUd=, 0f;`Zj0l8 CyKupJ.Fq ijeas< 现在往来帐||存款额current accout
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3J}/<&wv OrRU$5Lo )Im3';qt 销货帐account sales
{C'9?4& lEC91:Jyt y{9<>28 %df[8eX{ 共同计算帐项joint account
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>qBw8t f^[u70c82 未决帐项outstanding account
MT^krv(G ]]6 K!O7q~s[D 0czEA 贷方帐项credit account||creditor account
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c: !=p^@N7 !glGW[r/7 ' p!\[*e 借方帐项debit account||debtor account
df8aM<&m3 bnxR)b~ V_P,~! f}:W1&LhI? 应付帐||应付未付帐account payable
8C4v ~+&Z4CYb s-e<&*D[ ;|D8"D6] 应收帐||应收未收帐account receivable
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,K8(D<{ mApl}I 新交易||新帐new account
e$4$G<8;y Yg!xlrxA KFf6um a3B^RbDP&8 未决帐||老帐old account
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- %`iLu Qg5-I$0 2@?\"kR"! 现金帐cash account
(I ~r~5^ dL|*#e }^Ky)** jB0ED0)wX 流水帐running account
,H:{twc 3sz?49tX T]y^PT<8? l>?k>NEpP 暂记帐||未定帐suspense account
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3 =Y<RG"]a&J 过期帐||延滞帐overdue account||pastdue account
*S\/l-D ]V.0%Ccw;. )jm u*D5N t'DYT"3 杂项帐户sundry account
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.S=n =(]||1. {GKq Ou ~/1eF7 详细帐单||明细表detail account
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m/RS 5}he)2*uD Q2RO&dL
9 呆帐bad account
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{1;}AT dx[kG XZ1WY( 4kdQ h] 会计项目title of account
` EgO&;1D) Q??nw^8Hi 1`l10f qU 93fClF|@ 会计薄||帐薄account-book
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t N3{c jLgx(bMn [cvtF(, [;qZu`n> 营业报告书||损益计算表account of budiness||business report
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<79 riY[p, 借贷细帐||交验帐account rendered
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MBM @Yy']!Ju p'`pO"EO 明细帐account stated
t9+ME| HzD=F3\r| ZX03FJL7u 6n5>{X 与…银行开立一户头to open an account with
[I4&E > #vBS7ba ;OY*`(Id = *~Q5F 与…银行建立交易to keep account with
z{ydP Ra Q2HULz{ k=r)kkO) aIW W[xZ 继续记帐to keep account
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? bnhx 与…有交易to have an account with
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ZHY 作成会计帐||有往来帐项to make out an account with
[Csv/ 2*9rhOK* L#X!. |m /XGr 清算||清理债务to make up an account
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:9sd8g7 清洁帐目||与…停止交易to close ones account with
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DO<z xBW{Wyh *cnxp-)ub 结帐to close an account
{9yW8&m QwL'5ws{q 1xF<c< yk7 l{F 清理未付款to ask an account||to demand an account
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r7=r~3) ?Pw( 结清差额to balance the account with
iQnIk|8 XexslzI b3RCsIz _]~=
Kjp 清算to settle an account||to liquidate an account||to square an account
7)y9%-} t,m},c(B: -F+dmI,1$ ,@]rvI6x 审查帐目||监查帐目to audit an account
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NSy3t BvA09lK /"*eMe!= Q-,,Kn
检查帐目to examine an account
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.* d:V6.7>, 转入A的帐户to charge the amount to As account
2|C(|fD4 d#*n@@V4 Z(=UZI? ]E/~PV 以计帐方式付款to pay on account
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mtQlm5l Xzp!X({ 代理某人||为某人on ones account||on account of one
]sf1+3 ^&mJDRe <#r/4a"V JM?X]l 为自己计算||独立帐目on ones own account
t/4&=]n\u D^~G(m;- 861!p%y5 &bO5+[ 由某人收益并负风险on ones account and risk||for ones account and risk
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?{hd. M((]> *g Z[{k-_HgAm dY'mY ~Tv 由某人负担for ones account||for account of one
68k =Hs[peO* rL=_z^.P c+^#(OB 按某人指示||列入某人帐户by order and for account of one
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v9} XW*,Lo5>H\ +9[/> JM =Q!)xEK 列入5月份帐目for May account
U=a'(fX ic4mD:-up 3Wl,T5}{ V?*\ISB`} 编入某中帐项下to pass to the account of||to place to the account of
RTgR>qI&) U0Y;*_>4 :{ }]$+|)\ T.57Okp 寄出清算书to send in an account||to send in render an account
4CT _MAj +TQMA>@g< =QiVcw,G# C25r3bj 支票薄cheque book
qf7oG0 fuQb h WjrUns 0gEtEH+ 支票陈票人cheque drawer
APC,p," E(;V.=I OZ/!=; 1gTW*vLM\ 持票人cheque holder
.|pyloL. b&l/)DU D_HE!fl 38[k o3 不记名支票cheque to bearer||bearer cheque
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u NX?IM8\t $\DOy&e 记名支票||认人支票cheque to order
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-'; krw_1Mm Bj ~bsT@a. 到期支票antedated cheque
\;h+:[<e1 Gxtb@`f @LzqQ[ [CBhipoc 未到期支票postdated cheque
Oh\+cvbG yJheni f~RS[h`: &7{/ x~S{ 保付支票certified cheque
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T RO([R=.`/ #DN5S#Ic 未获兑现支票,退票returned cheque
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tJ_azt |7K[+aK l O)0p2 {G+pI2^ 横线支票crossed cheque
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-Ub DRBRs-D vBMuV pzO 普通横线general crossing
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FAS+*GFz 特别横线special crossing
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/c7 \8~P3M":c #!m`A+!~! QJcaOXyMS 空白支票blank cheque
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?DgeSm f1a >C `sS\8~A %7X<:f|N8x 失效支票,过期支票stale cheque
SG&VZY aAlES< r sg.8Sd"]7 GJUorj& 普通支票open cheque
Qg7rkRia 'THcO*< ,_JhvPWR,) kHO2&"6 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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uB(16|W>S RG'Ft]l92N 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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:Tu 支票换现金||兑现to cash a cheque
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F{;@ 清理票款to clear a cheque
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nI$x. F-\Swbx+ 保证兑现to certify a cheque
B8jSdlvz *^BW[C/CTR BFU6?\r [j6EzMN 填写支票数额to fill up a cheque
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/P F{:ZHCm jRswGMx r'kUU]j9 支票上划线to cross a cheque
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p<@- 开发支票to make out a cheque
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>&@hm4 Qz T>h 签发支票,开立支票to draw a cheque||to issue a cheque
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i"C%8 >^1|Mg/!> [0_JS 2KE dmq<vVxC 透支支票to overdraw a cheque
U>q&p}z0H o/EN3J i+/:^tc; dQoZhE 背书支票to endorse a cheque
uS9:cdH U($sH9, 63s<U/N -#=y 请付票款||清付票款to pay a cheque||to honour a cheque
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[ 支票退票to dishonour a cheque
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} s m42 J{GtH[ 拒付支票to refuse a cheque
5^Gv!XW R&z) /UJ@e fI{ZElPp 拒付支票to stop payment of a cheque
i|'M'^3r z|Z<S+=f Mo+mO&B RwH<JaL: 提示要求付款to present for payment
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} / 38b:, |E\0Rv{H3 见票即付持票人payable to bearer
QN %w\JXS 9Fe(],AzF =1dU~B:Lm NF&
++Vr6 支付指定人payable to order
DVu_KT[H d j@1rVOmK 8\Y/?$on aBPaC=g{HO 已过期||无效out of date||stale
]J^9iDTTA @w1@|"6vF *>Z|!{bI 3Lxk7D>0c 请给出票人R/D||refer to drawer
&G5=?ub G)(\!0pNZ `={s*^Ta ?[4!2T,Ca 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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Vrep fvajNP Oeo:V" %21i#R`E 文字与数字不一致words and figures differ
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fR NO4V{}?a } z4=3' 支票
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>wK ^W{ 时间已过account closed
By=/DVm)= 20hF2V RjO9E.nm uN`{; Av 更改处应加盖印章alterations require initials
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"ei*iUBN: 时间已过effects not cleared
;!<WL@C~ <!.'"*2 m1 78S3 Sd;/yC 8 停止付款payment stopped
&tFVW[( Si<9Oh $!c)%qDq IAt;?4 支票毁损cheque mutilated
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CMRt %?^T^P V:h-K`~/ +w Oa 汇款||寄钱to remit||to send money
T`g.K6$b )u7*YlU\I b _fI1f| .xT8@] 寄票供取款||支票支付to send a cheque for payment
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B Wjt1NfS& 4!Ez#\ 寄款人a remitter
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c/ah \H$Ps9Xh >;',U<Wd ?2VY^7N[ 收款人a remittee
`"v5bk SCl$+9E yp=Hxf hd~X c 国外汇票foreign Bill
P&3'N~k- JGPLVw u7>b}+ak& 7<[p1C*B 国内汇票inland Bill
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-;_`>OU{ 2=X 2M 跟单汇票documentary bill
~YHy'. k LVf}J~? OKfJ Ec| Gom? 空头汇票accommodation bill
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g P0J3ci}^ 原始汇票original bill
_[-+%RP .Gv9RKgd~ 2Yt#%bj7^ 8YC\Bw 改写||换新票据renewed bill
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c gB@Xi* 5T;M,w6DV TEl:;4 即期汇票sight bill||bill on demand
_^Lv8a3(O LRBcW;.Su a'w~7y!} Tl=cniy] …days after date||…days after date…日后付款
cZKK\hf< |du@iA]dP +MPM^ m hK9Trr wau …months after date||…months after date…月后付款
e{8z1t20: 0Vv6B2< yfeX=h pv&:N,p 见票后…日付款…days after sight||…days sight
hK"hMyH^ ?P[uf S (](C KE:PRX 见票后…月付款…months after sight||…months sight
`;b@a<Wl tVd\ r"0k !7!xJ&/V (Da/$S. 同组票据set of bills
ep .AW'+ ?ix--?jl Qj~m;F! FR9qW$B 单张汇票sola of exchange||sole of exchange
GwxxW )%x oN< |;_NCy8i3X `E>HpRcxD 远期汇票usance bill||bill at usance
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$0 D-z F+Rtoq| 长期汇票long bill
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| 2BIAm] ,<F =\G_f 短期汇票short bill
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YVQq #pP4\n-~hU D'Tb= 逾期汇票overdue bill
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l[DE R;&C6S 宽限日期days of grace
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Wr Ht 电汇telegraphic transfer (T.T)
D-e0q)RSU =LV7K8FSd ^I03PIy0l XL@i/5C[ 邮汇postal order||postal note (Am.)||post office order||money order
Vy0s%k T%~w~stW Y-\hV6v6 ,#[0As29u 本票promissory note (P/N)
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q]Jm 押汇负责书||押汇保证书letter of hypothecation
B*btt+6 73B,I 0U .gTla WZO8|hY 副保||抵押品||付属担保物collateral security
`v3WJ>Q!N? F8M&.TE_3 vdw5T&Q{{C ^Gt&c_gH 担保书trust receipt||letter of indemnity
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Qd;P?W6 pSp/Qpb-B %jz]s4u$5j 承兑||认付acceptance
0+MNu8t 1BT]_ cP n&ZArJ g^|}e? 单张承兑general acceptance
Z-|.j^n {T4F0fu[eR 6 "fYSn> 't:$Lx 有条件承兑qualified acceptance
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A#&86J{ WLl_;BgN FJ0Ity4u6 附条件认付conditional acceptance
@_s`@,= ws8@yr<R ]j> W9n? 68Po`_/s 部分认付partial acceptance
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