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。
PfN[)s4F{R 会计报表statement of account
cGM?r}zJ g1{2E<b5 E#n=aY~u- ' OXL'_Xl 往来帐目account current
exxH0^ o`M.v[O h $)4%Fy P`L, eYc 现在往来帐||存款额current accout
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P$v9 W`F?j-4 销货帐account sales
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%7A?gY81 Z8I0v$LjR 共同计算帐项joint account
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7 m\f}?t 未决帐项outstanding account
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p5Wz.n.<' o(stXa 贷方帐项credit account||creditor account
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5/ 借方帐项debit account||debtor account
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8z 7|DPevrk glomwny -Mzm~@_s] 应付帐||应付未付帐account payable
h\/T b8 %\B@!4] :~Ppv5W. TG6E^3a P 应收帐||应收未收帐account receivable
xM_+vN*( M.K%;j` UIo jXR< IoCi(N; 新交易||新帐new account
Vrt*,R& O4oI&i 7 ]6].l$%z# YSru5Q 未决帐||老帐old account
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j>)yV@g/ 现金帐cash account
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o lNx:_g:SrZ 5GwzG<.\^_ 流水帐running account
g|<$\} j[|mC;y. }3=^Ik;x -DWnDku8= 暂记帐||未定帐suspense account
<|;)iT1VeT MXs]3M Gg3<
}( j7qGZ"8ak 过期帐||延滞帐overdue account||pastdue account
EttQ<z_T kqZ+e/o>O9 )KKmV6>b LfX[(FP 杂项帐户sundry account
0[R7HX-@ fBnlB_}e QygbfW6u sEx`9_oZ 详细帐单||明细表detail account
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M v oT*qMLdn 呆帐bad account
kmM->v )<vuv9=k\% O[^u<*fi{ a[7Lqu 会计项目title of account
A;7At!kK u%AyW ,2]a<0m nZ/pi$7 会计薄||帐薄account-book
qHE( p+]E !T~C =,; F~x>\?iN {xCqz0 营业报告书||损益计算表account of budiness||business report
HBcL1wfS i7foZ\btFc 8}{W.np_ DgKe!w$ 借贷细帐||交验帐account rendered
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,7ZV;f81 Kq;s${ |G o$k9$H>Na 明细帐account stated
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Mc<O ~ 与…银行开立一户头to open an account with
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![ ;}4^WzmK^( >%c7|\q[ R 与…银行建立交易to keep account with
>rid3~ [6f(3|" #?fKi$fS;L E@7);i5K 继续记帐to keep account
#SqU>R rixt_}aE Jq_AR!} % Q=#N4[W' 与…有交易to have an account with
E{xcu9 L<Q>:U.@\ ;ji["b M&^Iun 作成会计帐||有往来帐项to make out an account with
CC,CKb XY!0yAK(! I6rB_~]h }$Z0v` 清算||清理债务to make up an account
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(}^ :Hq#co >wf.C% y8$I= 清洁帐目||与…停止交易to close ones account with
tWaM+W Lb} $)AcC l9#@4Os 1)hO!% 结帐to close an account
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U oyq9XW~ D 清理未付款to ask an account||to demand an account
# b94S?dq J4#rOS CJe~>4BT lky5%H 结清差额to balance the account with
x`Jh NAO> ]? %*3I v`Yj) _:~I(c6 清算to settle an account||to liquidate an account||to square an account
ph>0?Z =bn >*Ctp +X@ ~TYpq;rq tO+Lf2Ni+ 审查帐目||监查帐目to audit an account
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^w( 检查帐目to examine an account
Qm>2,={h #D-Ttla >!WH%J \EW<;xq 转入A的帐户to charge the amount to As account
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以计帐方式付款to pay on account
Z7dyPR ^T*'B-`C7X #83pitcc Dbw{E:pq 代理某人||为某人on ones account||on account of one
hw2Sb,bY =XFyEt *;[g Ga~ yR1v3D4E 为自己计算||独立帐目on ones own account
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K!XX$% 由某人收益并负风险on ones account and risk||for ones account and risk
?,w9e| Mb=j'H<N@ }6!m Q L\xR<m<, 由某人负担for ones account||for account of one
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2#)l( 按某人指示||列入某人帐户by order and for account of one
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7gE/g`"# g17 fge6% (?1/\r 列入5月份帐目for May account
5#~E[dr zg$NrI& ?g4S51zpp Ie(M9QMp 编入某中帐项下to pass to the account of||to place to the account of
+}iuTqu5 I lZ$Jd v(;n|=O `\yQn7 Oq 寄出清算书to send in an account||to send in render an account
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c'\ M\9+? 支票薄cheque book
+NTC!/ upiYo(sN. B^Hhrz! r*UE>_3J 支票陈票人cheque drawer
cnB:bQQK8 6iS7Hao" \G2PK&)F |?t}7V#[ 持票人cheque holder
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|]\q-qA& 不记名支票cheque to bearer||bearer cheque
IQQ>0^Q~ eC`G0.op b1EY6'R2 K_%gda|l+ 记名支票||认人支票cheque to order
X'p%K/-m lJt?0;gn P52qt N< _8e0vi!~2 到期支票antedated cheque
|%uy{ >cH}sNHy l:*.0Tj Mp06A.j[ 未到期支票postdated cheque
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WNSEc% 5%w08 \hP.Q;"MtO <sG}[:v 未获兑现支票,退票returned cheque
g/gaPc*86 Y+Cv9U0 M/kBAxNIC| _Zus4&' 横线支票crossed cheque
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`E- 普通横线general crossing
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Yr`X 特别横线special crossing
EAoq2_(`a 2:&L|; 3-BC4y/ DK1{Z;Z 空白支票blank cheque
\lK ` 0a:@DOzT $Y8iT<nP w{ Pl 失效支票,过期支票stale cheque
95Q^7oI Q}#xfrprF o_&Qb^W WTu!/J<\ 普通支票open cheque
IGo+O*dMw wI?AZd;`' eE@7AM r ?z}TtDp 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
gUme({h&| f<>CSjQ4c sU/vXweky" 7h`t-6<!q 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
= VMELk!z Nt687 bSa]={}L( ]j]<CqG 支票换现金||兑现to cash a cheque
x[mh^V5ld $Km~x ynJ)6n7a `:Zgq+j& 清理票款to clear a cheque
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Q AI-ZZ6lzR 保证兑现to certify a cheque
L$^)QxH7 =.qPjp_Qd 9Dd`x7$a S 9;FD 3 填写支票数额to fill up a cheque
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~>k 6O" y kb!W|l"PN S$/SFB$)~W 支票上划线to cross a cheque
[X kWPx` \_7'f g\ H~Y@'{ ={50>WXE 开发支票to make out a cheque
le6eorK8 YD#L@:&gv $?On,U VH] <o0 签发支票,开立支票to draw a cheque||to issue a cheque
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eYD@! o1H6E1$= 79B+8= K 透支支票to overdraw a cheque
Nhtc^DX _~;K] v)nBp\fjxp MRzY<MD 背书支票to endorse a cheque
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_5o5/@ HC"yC;_ 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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cu{ 拒付支票to refuse a cheque
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y TXqtE("BDl 拒付支票to stop payment of a cheque
0|,Ij$ Ac\e>N PR%n>a# hLT?aQLx 提示要求付款to present for payment
O2/_$i[F I")mg~f J2k4k mNJCV8 < 见票即付持票人payable to bearer
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支付指定人payable to order
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y m14'u GC 已过期||无效out of date||stale
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w"9ck N9~'\O$'7 请给出票人R/D||refer to drawer
Y4[oa?G S$46YQ znAo]F9=J" p+-IvU 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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B/Ltb^a 文字与数字不一致words and figures differ
YR[I,j RQ4+EW1G (IIZ vCek LtV,djk 支票
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3Te&w9K 时间已过account closed
R`,|08E -8v:eyc z6|kEc"{ B &3sV+ 更改处应加盖印章alterations require initials
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R:[#OH.c 时间已过effects not cleared
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停止付款payment stopped
h)s&Nqg1B G[n;%c~`+ U|8?$/*\ fZQ2<*)pqO 支票毁损cheque mutilated
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n? [MD"JW?4B 汇款||寄钱to remit||to send money
h-U]?De5\ )|W6Z En4!-pWHQ (-VH=,Md 寄票供取款||支票支付to send a cheque for payment
AYDAt5K_ @.,'A[D!K !Z0S@
]C n*caP9B 寄款人a remitter
! vuun | &PX!'%X68h .pH 4[~ yoz-BS 收款人a remittee
n*Hx"2XF S'`RP2P ->Fsmb+R 5?|y%YH;R\ 国外汇票foreign Bill
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|f-x l9n$cv^ Jgy6 !qUn_ 国内汇票inland Bill
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}Gw;e 跟单汇票documentary bill
uWi pjxS {fY(zHC 5@n|uJA 65tsJ"a< 空头汇票accommodation bill
_>^Y0C[?5 [Scao $ i_nUyH%b "B9zQ,[Q 原始汇票original bill
rddn"~lm1 hl2|Ec =@nW;PUZ Q+'fTmT[, 改写||换新票据renewed bill
hMgk+4* pV1;gqXNS v7v> WGo ryvEx 即期汇票sight bill||bill on demand
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4qJ %D7 '7E8. 2#8PM-3" $4k
bOqn4 …days after date||…days after date…日后付款
"9Br)3 kmt+E'^] ^c"\%!w"O Xd.y or …months after date||…months after date…月后付款
y,c\'}*H 7,Q7`}gBf qj^A 24fN3 见票后…日付款…days after sight||…days sight
8jiBLZkRf e.(RhajB 1uzK(j8w r^S
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qom3 见票后…月付款…months after sight||…months sight
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U*${ TLg 9`UA 同组票据set of bills
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VGqf R5 EC/@ 单张汇票sola of exchange||sole of exchange
.:(gg [Uj,, y.wB V3axwg_ o+\?E.%%g 远期汇票usance bill||bill at usance
-CPLgT {q&A/ T <RWz E.yc"|n7l2 长期汇票long bill
y;hco (unJwh{7Q zj=F4]w Xg}~\|n 短期汇票short bill
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WB[r MF$NcU 6X$\:> 逾期汇票overdue bill
iT1HbAT] UQtG<W]< If|i `,Iy D.h <!?E% 宽限日期days of grace
l_(4CimOZ [VOw:|Tt ^{g+HFTA@ =I+5sCF{g 电汇telegraphic transfer (T.T)
CS"p3$7, 1EHNg<J( uJ,I6P~9 B_%O6 邮汇postal order||postal note (Am.)||post office order||money order
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k@v 9(BB>o54r mPi{: QSOJHRl=C 本票promissory note (P/N)
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o5NrDDH 5}_,rF?cX 押汇负责书||押汇保证书letter of hypothecation
vpk~,D07yR Uq2 Qh@B 3<6P^p=I $7\hszjZ 副保||抵押品||付属担保物collateral security
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担保书trust receipt||letter of indemnity
6r)qM)97 e1K{*h v=+> ids ' :,p6 承兑||认付acceptance
jyjK~!0 !q*]_1 O[&G6+ GoKMi[b 单张承兑general acceptance
p5=VGKp ;#?+i`9'q 79MB_Is]s =[^_x+x
hE 有条件承兑qualified acceptance
]F,v#6qi YZ+<+`Mz< #'kVW{ [2ZZPY9?Q 附条件认付conditional acceptance
a7l-kG=R; )TgjaR9G 5,WDmhJ
p:^;A/D 部分认付partial acceptance
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