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。
F3=iyiz6 会计报表statement of account
nV_[40KP_ K*aGz8N CuAA)B j :^ J'_ 往来帐目account current
;@/vKA3l. IJ2>\bW_p dk.VH!uVb pKhV<MFB 现在往来帐||存款额current accout
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,K8(D<{ 销货帐account sales
mApl}I e$4$G<8;y )(DX]Tr` ^ Iy'<J 共同计算帐项joint account
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sDW!!M 9~6~[z 未决帐项outstanding account
q:3HU< X@^"@ mAuN* ( ]oE:p 贷方帐项credit account||creditor account
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~e$j 借方帐项debit account||debtor account
NSDls@m =Y<RG"]a&J b:YyzOqEu ]V.0%Ccw;. 应付帐||应付未付帐account payable
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.S=n =(]||1. 应收帐||应收未收帐account receivable
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m/RS 新交易||新帐new account
Z >F5rkJ F'3-*>]P '`/w%OEVC5 9/4Bx!~A 未决帐||老帐old account
U=>4=gsG p<AzpkU,A XE.Y?{,R$ "bk'#?9 现金帐cash account
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F -A;4"" 流水帐running account
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Wz-7oP%;I V;>u() 暂记帐||未定帐suspense account
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nDw<U 过期帐||延滞帐overdue account||pastdue account
O"~BnA`dJ V.12 BZ-)XF'4 }5a$Ka- 杂项帐户sundry account
HA::(cXL \<4Hp_2? UJ1Ecob N77EM 详细帐单||明细表detail account
z{ydP Ra /8tF7Mmr bsgr g P},d`4Ty@ 呆帐bad account
7(<z= F .~yz1^ c &a];"2 4.}J'3 . 会计项目title of account
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Y~ ( <H e? FQGh+.U 会计薄||帐薄account-book
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cnwpd%]o cri.kr9Y zMW[Xx! 营业报告书||损益计算表account of budiness||business report
#(Ah>y GO=3<Q{; LAfv1 OJ Y_u[ 借贷细帐||交验帐account rendered
"f-z3kL !JE=QG" -L)b;0% v9K{oB 明细帐account stated
XI*cu\7sy t:<dirw,o /vG)n9Rc Bm&% N?9 与…银行开立一户头to open an account with
_ZD8/?2QV __N#Y/e ] T6=q[LpsKN I:9jn" 与…银行建立交易to keep account with
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,IX]i) >!7 \Rx -F+dmI,1$ 继续记帐to keep account
W u9))Ir 3~&h9#7Ke %juR6zB%8 ddiBjp2.! 与…有交易to have an account with
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wG GDMg.w4Yk %x G3z7; 作成会计帐||有往来帐项to make out an account with
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Z?}yPsOb 6s$jt-bH !04zWYHo 清算||清理债务to make up an account
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q>c2Pw$ %Qc5_of 清洁帐目||与…停止交易to close ones account with
hL8GW> `a V<+=t{ 6YCFSvA#/ }&h*bim 结帐to close an account
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C}+ H^<LnYZ m)aNuQvy:Z 清理未付款to ask an account||to demand an account
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J0eJRs 结清差额to balance the account with
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_M/ 清算to settle an account||to liquidate an account||to square an account
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v5m RrPo89o 审查帐目||监查帐目to audit an account
3i c6!T#t" wCwJ#-z.= w>q:&Q {B_pjs 检查帐目to examine an account
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;$8C ba-J-G@YW \ tK{!v+ n4YedjHSN 转入A的帐户to charge the amount to As account
UY!N"[& tL;!!vg#V ;hsem,C h7 -or^mNB_z 以计帐方式付款to pay on account
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EE},D +@QN)ZwVy 代理某人||为某人on ones account||on account of one
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/,biA 为自己计算||独立帐目on ones own account
R>ak 3Y GomTec9. kbxy^4"X A@W/ 由某人收益并负风险on ones account and risk||for ones account and risk
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fn1G^a= &@c?5Ie5 由某人负担for ones account||for account of one
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]0 按某人指示||列入某人帐户by order and for account of one
>~g(acH%`x scffWqEo cPemrNxydN RW!_ZzZ 列入5月份帐目for May account
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编入某中帐项下to pass to the account of||to place to the account of
jWg7RuN `+4>NT6cu9 Hyw T FAS+*GFz 寄出清算书to send in an account||to send in render an account
<O5r| \8~P3M":c 5,>Of~YN =*icCng 支票薄cheque book
zH1pW( fjE aXoD{zA y;!q E~!3 支票陈票人cheque drawer
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4 Y1?"Ut 6N%fJ Lv`*+;1K 持票人cheque holder
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*^FBJEa. P <$)v5f 不记名支票cheque to bearer||bearer cheque
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/~4 %TY;}V59 b 记名支票||认人支票cheque to order
vZgV/?'z GTj=R$%09 5}4f[ 6,ZfC<) 到期支票antedated cheque
re\@v8w~ SWAggW) fZ9EE3 p19[qy~. 未到期支票postdated cheque
d},IQ,Az:Z ~*3obZ2>2 B8jSdlvz *^BW[C/CTR 保付支票certified cheque
Bs@!S? 0!D,74r ho1Mo X{n7)kgL 未获兑现支票,退票returned cheque
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rB+nt r'kUU]j9 iqzl (9o.D m;=wQYFr{I 横线支票crossed cheque
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>&@hm4 普通横线general crossing
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j\^0BTZ 1v)X]nW 特别横线special crossing
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m~h\+" 空白支票blank cheque
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3a5f ND w+bR- jlmP1b9 c0J=gZiP 失效支票,过期支票stale cheque
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fqeJz "[` .I*WNo 普通支票open cheque
:NB,Dz+i 81\$X @WppiZ$ .U8Se+; 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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nI1DLVt CYr2~0<g 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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.YvE dx=\Pq 支票换现金||兑现to cash a cheque
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[A:^G O"otzla DVu_KT[H d 清理票款to clear a cheque
\z}/=Qgc ];bl;BP rm7$i9DH2 ; Q-f6)+& 保证兑现to certify a cheque
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("Zzq` l2DhFt$!= U] 2fV|Hn 填写支票数额to fill up a cheque
t6.hg3Y RU>Hr5ebo H'Mc]zw_, j @c
fR 支票上划线to cross a cheque
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c#qOK stnyJ9 o C]tEXJ 开发支票to make out a cheque
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7w7mE :@PM+ [B|Q a8T<f/qW k 签发支票,开立支票to draw a cheque||to issue a cheque
zcrLd={ KKm0@Y {~g(WxE ({3hX"C@Q 透支支票to overdraw a cheque
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z/*nY? X !5 }?,Gn]] t<O5_}R%d 请付票款||清付票款to pay a cheque||to honour a cheque
-GkNA"2M[ QMI&?Q:= lAsDdxB` 6KiI3%y?0 支票退票to dishonour a cheque
9X8{"J eTI<WFRc_ M.K-)r, NiU}A$U 拒付支票to refuse a cheque
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>q q!#e2Dx 拒付支票to stop payment of a cheque
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:e6em 提示要求付款to present for payment
8tWOVLquJ @R=gJ:&a %dTkw+J ~je#gVoUR 见票即付持票人payable to bearer
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支付指定人payable to order
~\tI9L?|A ReOp,A/y "}UJ~ j). G l+[|?N 已过期||无效out of date||stale
|w2H5f{fR Ec| Gom? 4 vwa/? '~i}2e. 请给出票人R/D||refer to drawer
&| %<=\ l%*KBME ig:/60Z I0 a,mO;m 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
$: "r$7 U'S}7gya W O W4c& H8~<;6W 文字与数字不一致words and figures differ
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X[(U7 支票
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|du@iA]dP 时间已过account closed
+MPM^ m Q[^IX e{8z1t20: T;jp2 # 更改处应加盖印章alterations require initials
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@\v, 时间已过effects not cleared
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sBY*9I d_=@1JM> 停止付款payment stopped
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W 支票毁损cheque mutilated
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J S C{!L +]/ 汇款||寄钱to remit||to send money
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E%OY7zf`% 寄票供取款||支票支付to send a cheque for payment
C%d\DuJ5'~ TSqfl/UI OiX:h# ?>5[~rMn 寄款人a remitter
BJ!b LQ y:(OZ%g 1o)@{x/pd 90> (`pI= 收款人a remittee
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<N8^ PVHJIB aAZS^S4v 国外汇票foreign Bill
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2!G"oD 国内汇票inland Bill
u- PAi5&n e5KsKzu a t!RR5! 0 3fCn" 跟单汇票documentary bill
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ZC 7R f 1oD,E!+^d 1>P[3Y@} 空头汇票accommodation bill
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e6}y 原始汇票original bill
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Qd;P?W6 改写||换新票据renewed bill
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\ 0+MNu8t 1BT]_ cP 即期汇票sight bill||bill on demand
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)U:?6 …days after date||…days after date…日后付款
hw! l{yv Klfg:q:j+b ly"Jl8/< aX`"V/ …months after date||…months after date…月后付款
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hj ' i5 VU4?K 见票后…日付款…days after sight||…days sight
;6S,|rC] JPQWRK^ -!MrG68 U-Ia$b-5! 见票后…月付款…months after sight||…months sight
uQh dg4 .nN=M>#/ p F kA, S3#NGBZ/ 同组票据set of bills
-]""Jl^ -e<d//> _CqVH5U? $ N`V%<W 单张汇票sola of exchange||sole of exchange
E;!pK9wL| ;1qE:x}'H rEz-\jLD~ a&:1W83 远期汇票usance bill||bill at usance
Gk_%WY* 58xaVOhb )9/.K'o,dy PWeCk2 xH 长期汇票long bill
ZK:dhwer hojP3 [ X&C&D
TB BGM5pc (ei 短期汇票short bill
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^]x k=;>*:D% @1+C* eu=G[> 逾期汇票overdue bill
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D oh*Hzb HI iMq'H^ k3[rO}>s 宽限日期days of grace
$t*>A+J 6,C2PR_+ m]H[$Q ;+v5li 电汇telegraphic transfer (T.T)
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L&n Xge]3Ub 邮汇postal order||postal note (Am.)||post office order||money order
y 98v +'fy%/ ^RL#(O SCwAAE9s] 本票promissory note (P/N)
+_^Rxx!XA /#mq*kNIM6 -,xCUG<g t<~WDI|AN 押汇负责书||押汇保证书letter of hypothecation
v[$-)vs*ag _N`'R.va Q6>7{\8l IZ){xI 副保||抵押品||付属担保物collateral security
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VpoI 担保书trust receipt||letter of indemnity
T,'{0q 1zo0/<dk ^3>Qf Z|78>0SAt 承兑||认付acceptance
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} ]V*ku%L0 >Xz=E0;^Ua qcN{p7=0 单张承兑general acceptance
WUC-*( ^Rel-=Z$B [G.4S5FX.] OO7
sj@ 有条件承兑qualified acceptance
~Onj|w7 D\~s$.6B 2/*F}w/ [{s 1=c 附条件认付conditional acceptance
Vki'pAN It5U=PU `zRE $O y#Cp Vm#!> 部分认付partial acceptance
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