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。
]*2EK9< 会计报表statement of account
l:Dn3Q fJLf7+q Fn86E dFM Hz}+SAZ 往来帐目account current
XogvtK* :tMre^oP bZ>&QM D=r
- 现在往来帐||存款额current accout
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dl '7xxCj/* >`7OcjLg T8$%9&j!UE 销货帐account sales
(R_CUH 3 ppuQQ rDVgk6 ~ HK1X 共同计算帐项joint account
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p,zs 未决帐项outstanding account
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*NbH P*pbwV#| Zc-#;/b3T 贷方帐项credit account||creditor account
}{ n\tzR dh&W;zs tC&fAE:S b.#^sm// 借方帐项debit account||debtor account
8+"10q- 3->,So0Y Hqvc7 -c6 LeY+p]n~ 应付帐||应付未付帐account payable
FZiZg; CN7k?JO< bH*@,EE <tFSF%vG= 应收帐||应收未收帐account receivable
5 U%MoH 0$tjNye d CE\^q[{ s=MT,
新交易||新帐new account
vQUZVq5M |/VL35b t)9]<pN% 9#uIC7M 未决帐||老帐old account
}2lO _i}L `dDa}b :$=|7v "K ,bH 现金帐cash account
%`#G92Z_ Yp*,Jp1 CWs: l3_yn U^[< 流水帐running account
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., gmY/STN 暂记帐||未定帐suspense account
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6 过期帐||延滞帐overdue account||pastdue account
VJDoH wUoiXi09 8h|M!/&2 *(G&B\ 杂项帐户sundry account
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sAO |QVr`tE< QBoFpxh= eIg+PuQD] 详细帐单||明细表detail account
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RC 呆帐bad account
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g MTb,Kmw<( g:_hj_1Y M 会计项目title of account
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N.WABr; Lz@$3(2 y7z( &M@ 会计薄||帐薄account-book
CbOCk:,g5 llq*T"7 @4drjT BFWi(58q 营业报告书||损益计算表account of budiness||business report
;3;2h+U* jY/ARBC}H BC! 6O/kr $W&:(& 借贷细帐||交验帐account rendered
:"<e0wDu[ fN)x#? ZIpD{ >/ 4(=kE>n} 明细帐account stated
nA_%2F'W} XWUP= D~ ?[)yGRzO2 KVR~jF% 与…银行开立一户头to open an account with
dU]/$7 nBz`q+V 0C$8g
Y* \\:|Odd 与…银行建立交易to keep account with
+-BwQ{92[: Zw{MgoJ0Z =gjDCx$| u5Up&QE!>q 继续记帐to keep account
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kz B\'m,l '\"G{jU@ j*400 与…有交易to have an account with
WC*=rWRxF KjYAdia:H ObG=>WPJa <*(^{a.O 作成会计帐||有往来帐项to make out an account with
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Ek/8x W:`#% :C 清算||清理债务to make up an account
dNiH|-$an 8(f:U@BS 6na^]t~ncm ]$A(9Pn" 清洁帐目||与…停止交易to close ones account with
SZhOm 3qaMO#{M !eI2r $,fy$
Qk,S 结帐to close an account
g(Yb^'X/ 0uvzxmN 5Bjgr UZ2TqR 清理未付款to ask an account||to demand an account
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p,p 结清差额to balance the account with
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清算to settle an account||to liquidate an account||to square an account
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4x;_AN |[$~\MU 审查帐目||监查帐目to audit an account
SaOYu &> (R!hj w~ ?r=jF)C<' ?6^|ZtB 检查帐目to examine an account
Yg9joNBh pkgjTXR2b bBc[bc>R p-GAe,2q 转入A的帐户to charge the amount to As account
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%a$Y a<~77~"4wn Pe;Y1Qq>> 以计帐方式付款to pay on account
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m4~ nkfZiyx O@V%Cu 代理某人||为某人on ones account||on account of one
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ix`l|^ <{5EdX 为自己计算||独立帐目on ones own account
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HlvuW(,x= 由某人收益并负风险on ones account and risk||for ones account and risk
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~Wo)?q8UY, .mLK`c6 由某人负担for ones account||for account of one
#X 52/8G a`[uNgDO ,'xYlH3s *!s;"U 按某人指示||列入某人帐户by order and for account of one
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k3lm0 eq(am%3~ Qx;\USv T&4qw(\G 列入5月份帐目for May account
eIRLNxt+v (3J$>Na nD5 gP 3b' QLfU 编入某中帐项下to pass to the account of||to place to the account of
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ks$JP6 寄出清算书to send in an account||to send in render an account
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##Z*O P9g en6 $hivlI-7Ko -gSUjP 支票薄cheque book
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gyj}5 Tq]Sn]CSP 91=OF*w mEw ~yOW]M 支票陈票人cheque drawer
t2,A@2DU2 QFYWA1<pDh Og,$ sH}` <Utnz) 持票人cheque holder
&?mD$Eo Zt.'K(]2h r E}%KsZ 9E>xIJ@J2T 不记名支票cheque to bearer||bearer cheque
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:~k.1y[ B!vmQR*1 $5Xh,DOg bGc~Wr| 记名支票||认人支票cheque to order
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_ UK<Nj<-'t 到期支票antedated cheque
g!rQ4#4 gbH<]? xuqv6b. ^$b Y,CE 未到期支票postdated cheque
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|&RU/ a 6@rMtQfI 保付支票certified cheque
e" St_z( C?lcGt!H z^'gx@YD*v 9WyAb3d' 未获兑现支票,退票returned cheque
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wF1 \ExMk<y_& 横线支票crossed cheque
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cpd 普通横线general crossing
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d 特别横线special crossing
I}1NB3>^ <sBbT` 0yD9SJn &5yVxL: 空白支票blank cheque
KV(Q;~8"X e )d`pQ6 &L=suDe 4 o Fel.o 失效支票,过期支票stale cheque
<0Xf9a8> 5>[u ` ,J+}rPe"sf Zy`m!]G]80 普通支票open cheque
h2G$@8t}I 9Z4nAc ]n6#VTz* =l+yA>t| 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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e"|efE EV]1ml k$ s~^5kgPA 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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!2%HhiB' 支票换现金||兑现to cash a cheque
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p-B% 清理票款to clear a cheque
Kp%2k^U -t!~%_WCv <:+ x+4ru <^#,_o,! 保证兑现to certify a cheque
s6 uG`F" LBYMCY >g1~CEMN# 01t1Z}!y 填写支票数额to fill up a cheque
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&u$Q4 Q /U2^ ,Vc6Gwm 支票上划线to cross a cheque
6'k<+IR M\uiq38 L/$H"YOv 'j#*6xD 开发支票to make out a cheque
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1E-4 签发支票,开立支票to draw a cheque||to issue a cheque
Ia SR;/ ,LHn90S .s?L^Z^ &*M!lxDN 透支支票to overdraw a cheque
=W(Q34 - YEZ]:" ha]VWt%} zu_8># i- 背书支票to endorse a cheque
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d )1?y 8_B ?+))}J5N\ 请付票款||清付票款to pay a cheque||to honour a cheque
ZF!h<h&, cN/6SGHK KI"#f$2& l!D}3jD 支票退票to dishonour a cheque
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x]}^v# `'DmDg 拒付支票to refuse a cheque
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P+ R$R *'l 拒付支票to stop payment of a cheque
.73X3`P25 G<L;4nA) 'g}! owVX*&b{ 提示要求付款to present for payment
tH!]Z4}u (d(CT; {i;r AP3a;4Z# 见票即付持票人payable to bearer
.yoH/2h "BM#4 nGC/R& 7y.kQI?3 支付指定人payable to order
|Tv#4st t*p71U4+I p?02C#p /4y o` 已过期||无效out of date||stale
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?e%ZOI 请给出票人R/D||refer to drawer
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{y)=eX9 FnwJ+GTu Pd8![Z3 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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l}7 文字与数字不一致words and figures differ
W~)}xy N"Z{5A t$` r4Lb9/ F/]2G^- 支票
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<;lkUU(WT2 时间已过account closed
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'm z[N`s$; }H53~@WP> 更改处应加盖印章alterations require initials
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Zj(AJ* r 时间已过effects not cleared
x5pdS: #`^}PuQ )+#` CIv Y_liA 停止付款payment stopped
/l3V3B7 .e#w)K "69s)~ *;W+>W 支票毁损cheque mutilated
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}PlRx6r@ Z{*\S0^ST sJKI! 汇款||寄钱to remit||to send money
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; H_7/%noS5 寄票供取款||支票支付to send a cheque for payment
gb1V~ }CSDV9).S &C_j\7Dq g _9C* 寄款人a remitter
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<zT 收款人a remittee
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国外汇票foreign Bill
vO^m;[' .^`{1% h'llK6_) ^e,. 国内汇票inland Bill
B`)BZ,#p [>I<#_^~ l:~/<`o k=$TGqQY? 跟单汇票documentary bill
tAd%#:K XSB"{H>& n`_{9R 3DX*gsx( 空头汇票accommodation bill
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}j"Qi` B3`5O[6 原始汇票original bill
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KAJi 1ba~SHi :`#d:.@]o@ 改写||换新票据renewed bill
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w5SUb ,2oWWsC7 即期汇票sight bill||bill on demand
yPBZc h %- L[fiU0^o q[_VuA]& KZY}%il!` …days after date||…days after date…日后付款
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utlg| R%WCH?B<} …months after date||…months after date…月后付款
5V~oIL ;4\2.*s Xu'&ynID sE<V5`Z= 见票后…日付款…days after sight||…days sight
Q$W _.Nbt(mz x_}:D *aI Y] _ruDIW 见票后…月付款…months after sight||…months sight
_"yh.N& 2jItq2.> K7B/s9/xs :RTC!spy 同组票据set of bills
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单张汇票sola of exchange||sole of exchange
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)I= {]!mrAjD f}ji?p 远期汇票usance bill||bill at usance
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%b 长期汇票long bill
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Vb;*m5,?: 短期汇票short bill
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$9#H04.x {\"x3;3!6 逾期汇票overdue bill
xh,qNnGGi CyFrb`% }OR@~V{Gj )[6U^j4 宽限日期days of grace
.V/Rfq x"=f+Mr GW@;}m( L#?Ek- 电汇telegraphic transfer (T.T)
X/!o\yyT 6:5I26 8 +/rlHp bdrg(d6 邮汇postal order||postal note (Am.)||post office order||money order
%D34/=(X S(lO(gY l`{\"#4 CS5?Ti6 本票promissory note (P/N)
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B9iLI 押汇负责书||押汇保证书letter of hypothecation
yCR?UH; Lc,Pom KnQ*vM*VM 3?9IJ5p 副保||抵押品||付属担保物collateral security
Q#X8u-~ o Q2Fjj F?*-4I- M61xPq8y5 担保书trust receipt||letter of indemnity
Su7?;Oh/yI ;>yxNGV` y/{fX(aV cWaSn7p !X 承兑||认付acceptance
=E4LRKn u#$]?($}d *boR`[Ond @7]yl&LZ 单张承兑general acceptance
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/HHy, x b~yM%*c ,t?B+$E 有条件承兑qualified acceptance
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i O!#g<`r{K b\kdKVh& 附条件认付conditional acceptance
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)2p@j59A +>{2*\cZ5} 部分认付partial acceptance
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