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。
aXMv(e+ 会计报表statement of account
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}<zGYd h,^BC^VU9- TqIAWbb& %dEB /[ 往来帐目account current
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(irK 现在往来帐||存款额current accout
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/&kZ 销货帐account sales
1Fv8T' {S G* G3G/xC" <"<Mbbp 共同计算帐项joint account
M)L/d_4ka ]fj- `== grr'd+_ e JjQ8|En 未决帐项outstanding account
1@xP(XS 2d-{Q8Pi 1!vPc93 $$ |pJC:woq 贷方帐项credit account||creditor account
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fI05 qP7G[%=v -LTKpN`[@ K}x_nW 借方帐项debit account||debtor account
cph~4wCS[U t-WjL@$F/ _pW_G1U 9e!vA6Fx 应付帐||应付未付帐account payable
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g5i#YW A^ViDP 应收帐||应收未收帐account receivable
#;]2=@ iRNLKi 2:Q(Gl`<l kx:jI^ 新交易||新帐new account
;$7v%Ls= }x:0os dy2rkV.z ; DDe.f" 未决帐||老帐old account
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ax\[ XV>@B $hu z<B CLP 现金帐cash account
)1lu=gc L2fZ{bgy aE)by-' yS!(Ap 流水帐running account
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Vx s9O2k}] 暂记帐||未定帐suspense account
Qqc]aVRF \K7t'20 ZSB?Y1wG $'{=R 45Z 过期帐||延滞帐overdue account||pastdue account
r8[T&z@_ wfR&li{ <uci9- eC (RE2I 杂项帐户sundry account
&^!h}D%T/ k_ Y~;P@ 2 0tO#{Li F PR`tE 详细帐单||明细表detail account
M:n 6BC>t" dU_;2#3m T2=HG Z rjk ( X|R* 呆帐bad account
=lp1Z> .tnkT;T pK}=*y~$ TTZe$>f 会计项目title of account
^zr^ N?a w5,Mb 'wQv3; poT&-Ic[ 会计薄||帐薄account-book
c5% 6Y2W0 taWqSq! 0N;%2=2_E Q.Aa{d9e 营业报告书||损益计算表account of budiness||business report
Z[?mc|*x A m"(+>W21 ldqLM w0lT%CPx 借贷细帐||交验帐account rendered
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? `yO'[2 !*{q^IO9v& [k<1`z3 明细帐account stated
8b(!k FxD ,Nm$i"Lg O;uG?.\ lDU_YEQ> 与…银行开立一户头to open an account with
)[Z!*a m %, P>%'0 `A@w7J' xHA0gZf 与…银行建立交易to keep account with
l'[A?%L%{ mtAE aYn^)6^ vB\]u. 继续记帐to keep account
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与…有交易to have an account with
<0P5 o| b KtD"JG\ W?woNt'n ~f\G68c 作成会计帐||有往来帐项to make out an account with
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\M<3}t Of,2Q#oji 清算||清理债务to make up an account
64>krmVIe VqSc;w sgUud_r)4 uVE.,)xz 清洁帐目||与…停止交易to close ones account with
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qP , t5 ' 结帐to close an account
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2T\W 'a6<ixgo0 MRNNG6TUs 清理未付款to ask an account||to demand an account
: 18KR*;p D\dWt1n AlE8Xu9UB @gC=$A# 结清差额to balance the account with
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$00 ^!<dgBNj 8Me:Yp_Xt 清算to settle an account||to liquidate an account||to square an account
1RcSTg 'rp }G&m \MC-4Yz g[RI.&? 审查帐目||监查帐目to audit an account
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'B ajR%c2G; [qUN 4x5b klg25 #t 检查帐目to examine an account
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k)T I-y#Ks1p+ O/AaYA& 转入A的帐户to charge the amount to As account
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{vUN+We )'17r82a 以计帐方式付款to pay on account
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L` m8'C_U^89 代理某人||为某人on ones account||on account of one
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\Er 为自己计算||独立帐目on ones own account
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x.9P 由某人收益并负风险on ones account and risk||for ones account and risk
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R|O8RlH 由某人负担for ones account||for account of one
C<KrMRWh^ 8} =JKR^cK 'YNT8w/3 nJ~drG}TD 按某人指示||列入某人帐户by order and for account of one
'F>'(XWWQ PV|uPuz 64hk2a8 4`JH&))} 列入5月份帐目for May account
\j&^aAp r XsnF~)YW ,%\o4Rc'o 0a-:<zm 编入某中帐项下to pass to the account of||to place to the account of
!9Aaj<yxm . e=C{ EEGy!bff m(pE5B( 寄出清算书to send in an account||to send in render an account
z9aY]lHY pdE3r$C <n]x#0p ^]{R.(#z 支票薄cheque book
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=B 支票陈票人cheque drawer
#1>X58I^ m1Y>Nj[f 76u&EG% bV ZMW/w 持票人cheque holder
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~`i4V a'z) 不记名支票cheque to bearer||bearer cheque
<~ Sz04 OKoan$#sn liXdNk8 &197P7&o 记名支票||认人支票cheque to order
N!g9*Z ;[fw]P n qK)73eNSR 8MSC.0 到期支票antedated cheque
r/SG 4 \hB5@e4i2 TY1I=8 OoWyPdC+P 未到期支票postdated cheque
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<ev 保付支票certified cheque
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4("bB i9/aAH0 未获兑现支票,退票returned cheque
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;- at)~]dG p\bDY 横线支票crossed cheque
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c" kXf'5p1 普通横线general crossing
a[ex[TRKe gSh+}r<7 XHK70: i E@ESl0a; 特别横线special crossing
2RX!V@z.G hRCed4qA 8?%-'z. QDu 2?EYZq 空白支票blank cheque
6Udov pl \Cii1\R= (2=Zm@Zpf )Q.>rX,F 失效支票,过期支票stale cheque
)gMG#>up@ !1ED~3/X cZ|\.0- Rp5#clsy 普通支票open cheque
%T~ig[GstX '#&os`mQ R;j!}D!4 =F@Wgn, 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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q 9pX&ZjYP- Y 1t\iU 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
w'UVKpG+ w/kt3Lw }yz (xH +1D+]*t_?[ 支票换现金||兑现to cash a cheque
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dpR. 清理票款to clear a cheque
h]TQn)X] H(Z88.OM ;NHt7p8SE MP>dW nl 保证兑现to certify a cheque
6=fSE=]DY nYX@J6! [Ki0b^ +>r/ 0b 填写支票数额to fill up a cheque
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!3 QC9eUYe i ~{Ufi /|D*w^> 支票上划线to cross a cheque
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[@5Ytv H 开发支票to make out a cheque
e=+?K5q{P( Y4v|ko`l% CW,Wx: Y /so8WRu. 签发支票,开立支票to draw a cheque||to issue a cheque
L:i-BI`J lp(8E6 D"a~#^ ZR(x%ews 透支支票to overdraw a cheque
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o' 背书支票to endorse a cheque
C,NJb+J .%L?J E ;e1ku|>$ $d_|NssvU 请付票款||清付票款to pay a cheque||to honour a cheque
t},/}b O4og?h> Vz= PiMO rV T{90, 支票退票to dishonour a cheque
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!DgH +,#$:fs u 拒付支票to refuse a cheque
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&oF *1fb}C_ 拒付支票to stop payment of a cheque
4X+ifZO .P7"e5ge TX&Jt% !qM=a3 提示要求付款to present for payment
^h"`}[+ Cd>WUw 2AO~HxF ZHm7Isa1 见票即付持票人payable to bearer
+O*/"]h K otrX d\jPdA.a= -bSSP!f 支付指定人payable to order
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HU_jt 已过期||无效out of date||stale
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\#Ywz >o7n+Rb: Y}#J4i0b* 请给出票人R/D||refer to drawer
mg$]QnbAnH Cc%LztP> '8{Ne!y 2-C!jAfd 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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aoU _V 文字与数字不一致words and figures differ
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Ln {O7X`'[ 支票
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eFL=G% 时间已过account closed
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uFPF!Ern LRb{hUt= 更改处应加盖印章alterations require initials
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9&_<f}ou 时间已过effects not cleared
YYu6W@m] ysQ,)QoiR{ GJtZ&H z2QP)150 停止付款payment stopped
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Ue<0o: lMg+R<$~I 支票毁损cheque mutilated
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sSi6wO$ 汇款||寄钱to remit||to send money
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.5y+fL 寄票供取款||支票支付to send a cheque for payment
zBk'{[y9L -Ty*aov <\
}KT*Xp $l|qk z 寄款人a remitter
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s8rE$ 收款人a remittee
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s9 TG+VEL |T vDxe/x% 国外汇票foreign Bill
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nEkR1^30 zOa_X~!@ ?`#/ 8PN 国内汇票inland Bill
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[ zEUH:9D WUsKnf 跟单汇票documentary bill
}C>{uXv 0 SNIYkGE thvYL.U: i2&ed_h<? 空头汇票accommodation bill
nC}6B).el Tny%7xSx1 2U:H545]] 8qEVOZjV& 原始汇票original bill
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n;C/ cvfr)K[0 }woo%N P 改写||换新票据renewed bill
E8n)}[k!0 QiLEL `P8Vh+7u [vHv0" 即期汇票sight bill||bill on demand
24 )(5!:" (Xq)p y9 Q'YH>oGh^ Z]j*9#G1s …days after date||…days after date…日后付款
EVVP]ND \e'R@ 9lW;Nk*j: d_)o
…months after date||…months after date…月后付款
0\@dYPa&C G_k~X" 1I<rXY(a` l#H#+*F 见票后…日付款…days after sight||…days sight
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kTW+- 见票后…月付款…months after sight||…months sight
nM-h&na{s Ju3*lk/j- %T)oCjM[\ 7A\~)U@ 同组票据set of bills
MwR0@S}* y7$iOR z 6?)3' & M~`:R 单张汇票sola of exchange||sole of exchange
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$Q;H!. ld^=#]g 'C:>UlzLy KTn}w:+B\ 远期汇票usance bill||bill at usance
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9 >A0JF 长期汇票long bill
8&Oa_{1+Q 91q8k=p -Y*bSP)\ Gu'rUo3Do 短期汇票short bill
L. EiO({W 2Ri{bWi 7G\\{ L dm?JrU 逾期汇票overdue bill
kH4Ai3#g \uXcLhXN ~5 *5 rc/nFl6# 宽限日期days of grace
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qOUqs'7/] e89Xb;;w ,Vh{gm1 电汇telegraphic transfer (T.T)
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邮汇postal order||postal note (Am.)||post office order||money order
:J:,m * 0|IXGr kf;/c}} sL@U 本票promissory note (P/N)
h~(D@/tB S=nP[s \N4
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JIQ 押汇负责书||押汇保证书letter of hypothecation
5i-Rglo >NKe'q<)3 #fL8Kq MUA%^)#u4Q 副保||抵押品||付属担保物collateral security
"d$m@c *JaqTI,e Cxcr/9 KMV=%o 担保书trust receipt||letter of indemnity
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L]erYm 5 gv/Pq & ;i"*Ll>Q) 承兑||认付acceptance
0k'e:AjP d5>H3D{49 v\,N 5 mCWhUBghR 单张承兑general acceptance
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PI~1GyJr@; 有条件承兑qualified acceptance
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u a=0 h@@nR(<i 附条件认付conditional acceptance
8NU`^L:1 ^47PLLRP c(/VYMJZ& <n:}kQTT 部分认付partial acceptance
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