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。
%iYro8g!, 会计报表statement of account
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%-UW% 3BLHd< =z<sx2#* 往来帐目account current
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, yDe*-N\'W "]'W^Fg tpeMq- 现在往来帐||存款额current accout
N>P" $ j\Fbi3H z5<&}Vh;P $gk=~p| 销货帐account sales
Kuk@x.~0m }095U(@ =KnHa.% c^&:':Z%' 共同计算帐项joint account
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未决帐项outstanding account
|qf9-36 h4ghMBo% JE$$6X Kl(u~/=6 贷方帐项credit account||creditor account
*_Pkb.3R NX]6RZr- z!~{3M `@:k*d 借方帐项debit account||debtor account
jt9@aN.mJN Z yz)`>cB &mA{_|> Pb@$RAU63 应付帐||应付未付帐account payable
,p..h+l w%6 L" dGR #l) =_2(S 6~ 应收帐||应收未收帐account receivable
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4; m n!NA}Oa 新交易||新帐new account
]ddL'>$c$ k9&pX8# 3);Wgh6 3[m~6Ys 未决帐||老帐old account
k.H4Mf(4 ]U 1S?p GMob&0l8_ T=pKen/ 现金帐cash account
/"1[qT\F W}\<}dK 6". v6 3+D4$Y" 流水帐running account
"fd'~e$S# m W4tW 7bkh")^ :Ui'x8yt 暂记帐||未定帐suspense account
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LBW# 42DB0+_wz 过期帐||延滞帐overdue account||pastdue account
*eUxarI x^UAtKSy 9z?B@;lMc :HN\A4=kc( 杂项帐户sundry account
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:!5 ] yrrP#F 详细帐单||明细表detail account
/KCIb:U Hb9r.;r<EW RsP^T:M}$ p{rzP,Pb& 呆帐bad account
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E92n3 AjO|@6 会计项目title of account
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2 >zcp(M98 会计薄||帐薄account-book
K>`*JJ, s!K9-qZl< ~^"s.Lsb NE!] 营业报告书||损益计算表account of budiness||business report
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=N 借贷细帐||交验帐account rendered
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/< Y\7/`ty 明细帐account stated
hk+"c^g:j< ~-2q3U Py CK RnkTTiV e!O:z 与…银行开立一户头to open an account with
U~[ tp1Z) $t42?Z=N&z XB;;OP12 ]Ly)%a32 与…银行建立交易to keep account with
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.yWdlq## 继续记帐to keep account
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cDTDim1F m Xw1%w[* u gfV' 与…有交易to have an account with
g1J]z<& QW2% Gv: )QZ?Bf m@c2'*&Y 作成会计帐||有往来帐项to make out an account with
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d t%dPj8~ 清算||清理债务to make up an account
GV[[[fu _ve7Is`/ K->p&6s i&LbSxUh9 清洁帐目||与…停止交易to close ones account with
<bTa88,) hG;u8|uT^i Y66 vJ<lM n6uobo- 结帐to close an account
!E7/:t4 Y0hL_46> P7Y[?='v N]=.I 清理未付款to ask an account||to demand an account
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G?d>wx etDB|(,z >$"bwr}'4B yz+r@I5 结清差额to balance the account with
)US)-\^ Ql V:8:H$ Y|lMa?\E QnGJ4F 清算to settle an account||to liquidate an account||to square an account
o4Ba l^=[ 7PvuKAv?k i/Hi "M*\,IH 审查帐目||监查帐目to audit an account
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^Ta"Uk' %Mu dc 3sw1y 检查帐目to examine an account
3~S~)quwP -FPl",f=r [j/-(?+ JL$RBr 转入A的帐户to charge the amount to As account
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6$Dbeb l-npz)EM 以计帐方式付款to pay on account
& 3a+6!L[ %$}iM< }l2JXf55 9!OpW:bR| 代理某人||为某人on ones account||on account of one
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(p ?:2Xh/8- 5u8Sxfm", 为自己计算||独立帐目on ones own account
Yk5kC0B XU54skN R3<+z *5NffiA}- 由某人收益并负风险on ones account and risk||for ones account and risk
- t+Mh. 5-J-Tn {J]|mxo )Qc$UI8L 由某人负担for ones account||for account of one
o]j* prWid3} +1y#=iM{ *!Dzst-J3 按某人指示||列入某人帐户by order and for account of one
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fud B+<k,ad `l}-S |a w*}9;l 列入5月份帐目for May account
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gG 3,[2-obmi 编入某中帐项下to pass to the account of||to place to the account of
7PMZt$n )0Lq>6j9 ,y >Na{@Y TQou.'+v 寄出清算书to send in an account||to send in render an account
S;NXOsSu u%pief i_MI!o aI<~+ ] 支票薄cheque book
,jn?s^X6Dj q2Kn3{ "Wm~\)t( x6t;= 支票陈票人cheque drawer
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2mP 持票人cheque holder
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6`g 不记名支票cheque to bearer||bearer cheque
Bag#An1 =(ZGaZ} 3\{Sf /# &Yg/08* 记名支票||认人支票cheque to order
.H"hRYPC? -)oBh tX251S "" U_|JH- 到期支票antedated cheque
o >Lk`\ Xo`1#6xsE gNwXOd u 0REWbcxd" 未到期支票postdated cheque
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3 #lF<="y%X q8Dwu3D 保付支票certified cheque
V5B-S.i@ M2}<gRL*}J Z=0W@_s ju]]| 未获兑现支票,退票returned cheque
u3vmC:bV vNC0M:p, %'e(3;YI Y9;Mey*oW 横线支票crossed cheque
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J $J6.a!5IE c*dww D.(G 9H 普通横线general crossing
^>Y%L(> NJ>p8P`_k %K"%Qm=Tl er0D5f R 特别横线special crossing
+,Az\aT/% (GG"'bYk >x4[7YAU{ :eW~nI.Vc 空白支票blank cheque
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Hk (L$~zw5gr |a{]P=<q iwQ-(GjM[A 失效支票,过期支票stale cheque
AiZFvn[n8 R`2A-c K//T}-Uub ;YDF*~9u 普通支票open cheque
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V Z=@) 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
oDP((I2- .4-,_`T? ]rN#B-aAr LT VF8-v 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
c{Ou^.yR /.1.MssQM }t%W1UJ {A:j[ 支票换现金||兑现to cash a cheque
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LRz F_H82BE+3 t:)ERT") 清理票款to clear a cheque
'hqBo| y*23$fj( }H"kU2l IzLQhDJ1 保证兑现to certify a cheque
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AY AUe# RP OI}cs2m )B$;Vs]@i 填写支票数额to fill up a cheque
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=vf'd bm% $86 支票上划线to cross a cheque
iyta;dw9 nh>K`+>co ._O kwpK1R4zs 开发支票to make out a cheque
"Wo,'8{v Z\}K{# tptN6Isuh D B E4& 签发支票,开立支票to draw a cheque||to issue a cheque
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wlq3o }g7]?Ee Xx:F)A8O 透支支票to overdraw a cheque
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AH T"7~AbgNU )lk&z8;.= 背书支票to endorse a cheque
]n."<qxeT qMt++*Ls B=8Iu5m z7GTaX$d 请付票款||清付票款to pay a cheque||to honour a cheque
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# Rp7ntI: !`41q=r \^7C0R-hX 支票退票to dishonour a cheque
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'R`tLN 拒付支票to refuse a cheque
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'9 @Z>ZiU,^ Tou/5?#%e 拒付支票to stop payment of a cheque
FIxFnh3~ g<{xC_J Wjhvxk MUfG?r\t 提示要求付款to present for payment
2MZCw^s> AKMm&(fh% ^WBuMCe 0cK{ 见票即付持票人payable to bearer
M9zfT!- #Zrlp.M4 {ZY+L;eg1 L_=3<nE 支付指定人payable to order
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# 已过期||无效out of date||stale
y ]?V~% qOIW(D e[hcJz!D |2{wG4 请给出票人R/D||refer to drawer
M1KqY: 9E 8\:NMP8W\ sc,Xw:YO _h}kp\sps
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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文字与数字不一致words and figures differ
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UME l\C.",CEcc 支票
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iX)%Q 时间已过account closed
,cNLkoN W*2U="t i>(e}<i ~?(N 更改处应加盖印章alterations require initials
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Dd\jHF>u 时间已过effects not cleared
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{E@Lft- 停止付款payment stopped
13>0OKg`# 5k.oW= Oeok; : :5{wf Am 支票毁损cheque mutilated
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f&l`\ #?S^kM-0 汇款||寄钱to remit||to send money
%rv7Jy b}"N`,0dO ]iUxp+ 7Ve1]) u 寄票供取款||支票支付to send a cheque for payment
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qcz z*!%g[3I "/wyZ bJX)$G 寄款人a remitter
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Pd\ |EJD3& 收款人a remittee
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cv eLfk\kk]Pc !]=d-RGNe 国外汇票foreign Bill
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Q. 7VDz UdpF@Q 国内汇票inland Bill
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?j"KV_ F9,DrB,B{ 跟单汇票documentary bill
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W2 )p<ExMIxd hHV";bk 空头汇票accommodation bill
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V 原始汇票original bill
xdp`<POn% 4{y)TZ g;pcZ9o bo2H]PL* 改写||换新票据renewed bill
e>6y%v; ns9U/:L |XQIfW]A zd2)M@ 即期汇票sight bill||bill on demand
arIf'CG6 [%q@]\U$s +O8%Hm @i2E\} …days after date||…days after date…日后付款
a L} %2 ]D?"aX'q> |cK*~ mk;&yh …months after date||…months after date…月后付款
VEWi_;=J1 Fq0i`~L~ gwLf ' ,)0H3t 见票后…日付款…days after sight||…days sight
;Y00TGU `` ,fodA8 `g(Y*uCp EAT"pxP 见票后…月付款…months after sight||…months sight
c/D+|X* c23oCfB> RSfQNc9Z "sS}N%! 同组票据set of bills
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(l\1n;s*B 单张汇票sola of exchange||sole of exchange
9Vg?{v!yn (ceNO4"cZ BL0 {HV! WA5 kg\ 远期汇票usance bill||bill at usance
,BH@j%Jmy HHA<IZ#;, I4'5P}1yp DVG(Vw 长期汇票long bill
dzARI` `tBgH_$M !=pn77`g> M||+qd W! 短期汇票short bill
*QpMF/<? r/YMLQ ohRjvJ'v| IoxgjUa 逾期汇票overdue bill
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S 宽限日期days of grace
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]3x? ^UciW 电汇telegraphic transfer (T.T)
IshKH- UxbjA- U[ ,`|3KE9 69PE9zz 邮汇postal order||postal note (Am.)||post office order||money order
oQLq&zRH`f tWJZoD6}h n4s+>|\M YpWPz %`: 本票promissory note (P/N)
hcgMZT!<5 s6H]J{1F ?h3Y)5x T 9eGyyZg 押汇负责书||押汇保证书letter of hypothecation
o15-ZzE- KT_!d * n3T>QgK &T+atL `N 副保||抵押品||付属担保物collateral security
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ls_'')yp 担保书trust receipt||letter of indemnity
.?D7dyU l1 DjCqh-&L c>,'Y)8 TC N8a/@z 承兑||认付acceptance
?[VM6- & 9`T)@Uj2n !Xh=k36 b[sx_b 单张承兑general acceptance
QHDXW1+|^ +@A 7yG#Z)VE Nu0C;B66 有条件承兑qualified acceptance
zE336 niiA7Ux XQrF4l OPetj.C/a 附条件认付conditional acceptance
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05 <>n0arAn !xz eM VI 部分认付partial acceptance
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