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。
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?l% 会计报表statement of account
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H#= 往来帐目account current
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6 nj 现在往来帐||存款额current accout
4z##4^9g h&4f9HhS= 5V{zdS= 0u'qu2mV 销货帐account sales
Ydr/ T/1 @Ja8~5 : CNiUHUD !7
O!)WJ 共同计算帐项joint account
W l+[{# 0H-~-z8Y M9/c8zZ a|x1aN0 未决帐项outstanding account
8C{mV^cn~ R]7-6 E\(dyq/ !Bv"S0 贷方帐项credit account||creditor account
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v b:FK 借方帐项debit account||debtor account
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+cU} \V#2K>< |@x^5Ab$T G' ~Z' 应付帐||应付未付帐account payable
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N 3f2%+2Zjt, 应收帐||应收未收帐account receivable
ERO'{nT& k|$08EK $ :)UF# S0\;FmLIc 新交易||新帐new account
QQso<.d& 'E{n1[b p9;Oe,Il G6C#M-S 未决帐||老帐old account
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:1q)l S`oADy 现金帐cash account
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.{` : _;G. QwHr B\U9F5 流水帐running account
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vG"D $niJw@zC }Fd4;
] 暂记帐||未定帐suspense account
y9cDPwi:b QxRT%;'Zh] @l)HX'z0d t6GL/M4 过期帐||延滞帐overdue account||pastdue account
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Q 杂项帐户sundry account
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NQ?8P-& G_GV OOzk@j^ rBd}u+:* 详细帐单||明细表detail account
>h^CC*&'pw e>zCzKK <j}n/G] F-L!o8o 呆帐bad account
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TI i6L>,^Dg A"(XrL-pV q\2q3}n 会计项目title of account
RRW/.y 'R&Y pR YP*EDb?f OAoTsqj6 会计薄||帐薄account-book
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s> Tm!pAD 营业报告书||损益计算表account of budiness||business report
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t~`bfU h<)YZ[;x KIyhvY~ 借贷细帐||交验帐account rendered
K(&I8vAp Y?ADM(j bXVH7F y >o=O^:/L 明细帐account stated
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-&N^S? ,8~qnLy9 :@mBSE/ 与…银行开立一户头to open an account with
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P#gs`< RO>3U2 |;~kHc$W 与…银行建立交易to keep account with
%sd1`1In s(~tL-_ K ]>j>bHG ['<Q402:. 继续记帐to keep account
Mnj\t3: C[E[|s*l e"^ /xF vJybhdvP 与…有交易to have an account with
<OX_6d *@ .[%^~q7 >XTDN MK"p~b0-> 作成会计帐||有往来帐项to make out an account with
DrAp&A|WV| vBFMne1h `^:>sU +<l6!r2Z 清算||清理债务to make up an account
I&2)@Zw Uq}F rK} 79m',9{u $w,O[PIi 清洁帐目||与…停止交易to close ones account with
|hx"yy'ux ivgV5)". ((& y:{?G ElFiR; 结帐to close an account
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r&X T^z 清理未付款to ask an account||to demand an account
Sw1z^` }s9eRmJs @2yoy&IO fT]hpoJl 结清差额to balance the account with
x9DG87P~+ v&7yqEm}B %S`ygc}| ~__r-z 清算to settle an account||to liquidate an account||to square an account
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G 'P AIh*qA k?!CJ@5$ 审查帐目||监查帐目to audit an account
?*{Vn5aX{ 3]46qk' Gy]ZYo( TnuaP'xZ 检查帐目to examine an account
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z+} `6No6.\J f9%M:cl =&_Y=>rA]0 转入A的帐户to charge the amount to As account
/JqNiqvh i?HN -`f 1l8LD2 0:1[F!]'b 以计帐方式付款to pay on account
v=pkze xYLTz8g= $D][_ I [-5l=j
r 代理某人||为某人on ones account||on account of one
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$ 为自己计算||独立帐目on ones own account
9} *Pb6 \kR:GZ`{UV |//D|-2 su}n3NsJ 由某人收益并负风险on ones account and risk||for ones account and risk
c,yjsxETW -:V0pb )yTBtYw3 'NAC4to;; 由某人负担for ones account||for account of one
a>o]garB+ 'kBq@> >)j`Q1Qc\ -d*zgP 按某人指示||列入某人帐户by order and for account of one
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\rA>ZY :Z R5<Y> 列入5月份帐目for May account
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M /8O;Q~a )azK&f@tR| 编入某中帐项下to pass to the account of||to place to the account of
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b6ek 寄出清算书to send in an account||to send in render an account
t_"]n*zk1 xbNL <3"a y5/LH~&Ov +HSKFp 支票薄cheque book
bH Nf> Q/%]%d L!LhH TN=!;SvQU 支票陈票人cheque drawer
8-s7s!j }Y&|v q #zed8I:w <- (n48 持票人cheque holder
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*= h|{DIG3 IJk<1T7:(W %0_}usrsk 不记名支票cheque to bearer||bearer cheque
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Zz%W8" M\D25=( F T$x#> 记名支票||认人支票cheque to order
:soR7oHZ 18WJ*q7: DEQ7u`6 =`OnFdI 到期支票antedated cheque
V'8Rz#Gc5 1wLEkp!~ uwc@~=; |0nt u+ 未到期支票postdated cheque
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/x/I ~F.kgX jAxrU fo_*Uva_ 保付支票certified cheque
oqa8v6yG' `&jG8lHa ]T; PlRcrT"#w 未获兑现支票,退票returned cheque
R*l3 zn> X!|K 4Z!k f/vsf&^O s-Qq#T 横线支票crossed cheque
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C2 5I&Dk4v &R,QJ4L 普通横线general crossing
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{a 特别横线special crossing
NArr2o2 u+m9DNPF }t0JI3 P*/ig0_fM 空白支票blank cheque
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tJV> [8'^" 失效支票,过期支票stale cheque
jE2EoQi, 'kHa_ m1DrT>oN' /pL'G` 普通支票open cheque
FVWHiwRU, @}ioK=A 7`SrqI& +R',$YzD 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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M 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
o('6,D ^!Tq(t5V rih@(;)1 0QY9vuhL< 支票换现金||兑现to cash a cheque
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|T&|ad0 清理票款to clear a cheque
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\8 CcZM0 9P*p{O{_ 保证兑现to certify a cheque
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yI^ j/uzsu+ :'sMrf_EA 填写支票数额to fill up a cheque
I\f\k>; .RPh#FI6J a"8H(HAlNn n 9Ktn} 支票上划线to cross a cheque
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开发支票to make out a cheque
mW1T4rR' BOme`0A !H(V%B% Wql,*| 签发支票,开立支票to draw a cheque||to issue a cheque
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0wP pDt45 透支支票to overdraw a cheque
Y{<SD-ibZ$ U98e=57N [#2X MS& 'Nj 背书支票to endorse a cheque
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2< 请付票款||清付票款to pay a cheque||to honour a cheque
s,~g| I\ Bh7dAV( S'=}eeG HxNoV.q 支票退票to dishonour a cheque
#,;Q|)AD:e \Z_29L w= /|8/C40aY c Qq78Lo 拒付支票to refuse a cheque
Q@/Z~xw"'I |b+CXEzo j"n"=rTTQ Zn6u6<O= 拒付支票to stop payment of a cheque
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3zzl|+# 6 2I{kLN1TY O |*-J 提示要求付款to present for payment
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WT:ZT$W G.>Ul)O:a `{xKU8j^ 见票即付持票人payable to bearer
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|< 支付指定人payable to order
0HDL;XY6 =}2k+v-B 4oN*J +"=+ %wN*Hu~E 已过期||无效out of date||stale
R+tQvxp# TnJNs *V{Y.`\ V:2{LR<R8 请给出票人R/D||refer to drawer
u|75r%p> *@g>~q{` #dkSAS w9C?wT 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
HrHtA] Uac.8wQh t<MO~_`! U|+c&TY 文字与数字不一致words and figures differ
UHX,s a=M/0N{! '?d5L+9 U;LX"'} 支票
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q:9CFAX0= 时间已过account closed
3Hf_!C=g K?*p|&Fi?8 G x{G}9 YtA<4XHU 更改处应加盖印章alterations require initials
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4A1M CB`GiH/j EOo,olklC r)oR`\7
S+GW}?! 时间已过effects not cleared
A5RM&y (= Wu5H hQaa"U7[ pI(
H7 ( 停止付款payment stopped
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15R:m:T 支票毁损cheque mutilated
JN3&(t x]vyt}oCmk Yduj3Ht:w qE M,~:lTn 汇款||寄钱to remit||to send money
\ \g Aa-}: ]fJ9.Js |l:,EA_v| ,D\}DJ`)C 寄票供取款||支票支付to send a cheque for payment
A\|:hzu+ SyIi*dH {VKP&{~O p/KG{-f, 寄款人a remitter
(8Te{K h' 90gKGyxF wexa\o xmHW,#%ui\ 收款人a remittee
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C>s 国外汇票foreign Bill
ek` 6 Uf $>hH{ Nzl`mx16 x/IAc6H~_8 国内汇票inland Bill
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JVUHn &;%,Axc )TwA?kj 跟单汇票documentary bill
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a )5w# n1 wN:vI(C 空头汇票accommodation bill
PKYm{wO- I?CfdI jV(b?r)eT{ 9XX:_9|I 原始汇票original bill
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,<U GSVLZF'+ 改写||换新票据renewed bill
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S wPaMYxO/ DS0:^TLI VEBvS>i* 即期汇票sight bill||bill on demand
4_ kg/ u>[hLXuB CW?R7A/ *yN#q>1 …days after date||…days after date…日后付款
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9~|Su y~Vl0f; GW0e=Y=LR (*Q8!"D^6 …months after date||…months after date…月后付款
bH.f4-.u>) OD).kP}s^ $mn+ 7|X.E 见票后…日付款…days after sight||…days sight
m*` W&k[ T5>'q;jM !XT2'6nu (4C_Ft*~j 见票后…月付款…months after sight||…months sight
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f }ORA 同组票据set of bills
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q vd0uI#g%# Og2G0sWRf 单张汇票sola of exchange||sole of exchange
:nxBM#:xu =|IY[2^ sg4TX?I !0Eo9bU%@ 远期汇票usance bill||bill at usance
)J1xO^tE :F?L,I,K 7rIEpN>* WJii0+8e 长期汇票long bill
"\rR0V!wA o| 9Mj71 htOVt\+!34 uw{K&Hxw 短期汇票short bill
Bu7aeBP ~D_Wqr H+ 7Fw'u h8:5[;e 逾期汇票overdue bill
oC|']r6 %B04|Q rl:D>t(:. (RI+4V1 宽限日期days of grace
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7loIjT7 电汇telegraphic transfer (T.T)
tWITr 1_5]3+r_U- C*Wyw]:r Gr!@ih^ 邮汇postal order||postal note (Am.)||post office order||money order
""x>-j4 U9x6\Iy =90)=Pxd !">EZX 本票promissory note (P/N)
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xmj UUqA^yJ 押汇负责书||押汇保证书letter of hypothecation
|^ J5YwCf 5 8gkE94 ETrL3W< rz.`$ 副保||抵押品||付属担保物collateral security
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y:,m(P <E\vc6n h:{^&d
a 担保书trust receipt||letter of indemnity
YguY5z `f\+aD'u @_Es|(4 !'8jy_<9 承兑||认付acceptance
:;N2hnHoG _E4_k%8y 7 MG<!U iB3C.wd- 单张承兑general acceptance
F3&:KZ!V&m cD]#6PFA _!^2A3c< `2@f=$B 有条件承兑qualified acceptance
GLa_[9 " mjJ/rx{kbw W>J1JaO ?xb2jZ/0X 附条件认付conditional acceptance
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7!^Zsp^+ 部分认付partial acceptance
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