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。
K-4PI+qQ\ 会计报表statement of account
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Hka2 D~m*!w* 往来帐目account current
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r@V!,k#S &Jj<h: * @C$]//; 现在往来帐||存款额current accout
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}]Gev 销货帐account sales
^('wy}; dN q$} 8tL~FiHb" ZVBXx\{s 共同计算帐项joint account
.Mbz3;i0 ]M=&+c>H~ 1Mzmg[L8 [JiH\+XLPs 未决帐项outstanding account
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)7F/O3Tq .*oU]N%K= 贷方帐项credit account||creditor account
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pb\6|* 借方帐项debit account||debtor account
3fj4%P" Ui~>SN>s kP:!/g N8jIMb'< 应付帐||应付未付帐account payable
Cdn J&N{ +7Gwg )nkY_'BV ^qs $v06 应收帐||应收未收帐account receivable
SUiOJ[5, us-L]S+lm t.<i:#rj>l |Cv!,]9:r 新交易||新帐new account
@d'j zs e'~3oqSvR I7onX,U+ {: /}NpA$ 未决帐||老帐old account
Txu/{M, j2k"cmsKh ch]IzdD C%u28| 现金帐cash account
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流水帐running account
i-1op> Y ("KF'fp&M2 4#D,?eA7 dtDFoETz 暂记帐||未定帐suspense account
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_ [^iN}Lz 过期帐||延滞帐overdue account||pastdue account
-"x$ZnHU _ q"Gix F ,kZU$ F59 TZI 杂项帐户sundry account
$nb[GV 0GL M(JmK ?ub35NLa iZmcI;?u 详细帐单||明细表detail account
>P(.:_^p HS$r8`S?) C!gZN9- Ry&6p>- 呆帐bad account
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X 会计项目title of account
42{~Lhxt TeQV?ZQ#} 9c],<;{' y =@N|f! 会计薄||帐薄account-book
GgU/!@ _1^'(5f$ \8tsDG(1 ' }H2R3icE 营业报告书||损益计算表account of budiness||business report
"@kaHIf[ $G>. \t \vNU,WO xw%0>K[ 借贷细帐||交验帐account rendered
kAx4fE[c al0L&z\ XW9!p.*.U A&{Nh` q 明细帐account stated
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E~V 与…银行开立一户头to open an account with
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yJ: ESs\O?nO & kIFcd@ 1M-pr 8:6s 与…银行建立交易to keep account with
^Cmyx3O^ $>gFf}#C rNM;ZPF# a.'*G6~Qgw 继续记帐to keep account
c> af mOSv9w#, $kgVa^ /?!u{(h } 与…有交易to have an account with
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作成会计帐||有往来帐项to make out an account with
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U zT/\Cj68 清算||清理债务to make up an account
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EX>"E D$N/FJ8|G 'yth'[ 清洁帐目||与…停止交易to close ones account with
?upM>69{ VpUAeWb h![#;>( GfG|&VNlz 结帐to close an account
!BI;C(,RL l,:F x"(KBEK~ *VeRVaBl 清理未付款to ask an account||to demand an account
"L1Zi.) "3hMq1NQ`g ;=@0'xPEa- fnY.ao1-s[ 结清差额to balance the account with
-N@|QK> :]c3|J +RXoi2"-q@ aT<q=DO 清算to settle an account||to liquidate an account||to square an account
VX/#1StC 6RM/GM C?Ucu]cW KG@8RtHsQ 审查帐目||监查帐目to audit an account
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Ah<+y\C oE~RySX !c-*O<Y 检查帐目to examine an account
FqifriLN ^(<f/C)i )i<j XZ:O IAEAhqp 转入A的帐户to charge the amount to As account
w*!aZ,P ]d`VT)~vje bfO=;S]b! mt`.6Xz~ 以计帐方式付款to pay on account
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a6H%5N .KC++\{HE ?8 {"x8W; 代理某人||为某人on ones account||on account of one
rbQR,Nf2x <1pEwI~ ~v83pu1!2s 5?L<N:;J_ 为自己计算||独立帐目on ones own account
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!*e~j@ [r-p]"R 由某人收益并负风险on ones account and risk||for ones account and risk
s79r@])= p8Q1-T3v &0f,~ /%Z 8X0z~& 由某人负担for ones account||for account of one
" Jr-J#gg }`"6aM Jo}eeJ;k x`?3C"N:< 按某人指示||列入某人帐户by order and for account of one
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J[ oE~Bq/p kW (Bkuc) 列入5月份帐目for May account
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XT; d[35d J7F 编入某中帐项下to pass to the account of||to place to the account of
-^57oU ?rIx/>C9 $g7<Y*t[ L6LZC2N+2 寄出清算书to send in an account||to send in render an account
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bCKtf& T^v}mWCZ 支票薄cheque book
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Xq` ^H'\"9;7 支票陈票人cheque drawer
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?%Ku# rbCAnwA2 wT\49DT"7 9S -9.mvop 持票人cheque holder
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SMwdr ,: ->ErP 不记名支票cheque to bearer||bearer cheque
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X|8c>_} <o= 8FO 记名支票||认人支票cheque to order
H4JTGt1" 4{l, 1r7y]FyH$ 6DWgl$[[ 到期支票antedated cheque
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m/(C AvHCO8h| ,{q;;b9 未到期支票postdated cheque
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?1g# V/;B3t~f e,5C8Q`Z QVE6We 保付支票certified cheque
xRsWI!d+| 4,0{7MLgK $a%MOKr Y5d \d\e/ 未获兑现支票,退票returned cheque
Ib0ZjX6 ^Q^_?~h*! :Lug7bUVD 4NIRmDEd 横线支票crossed cheque
(@}!0[[^ 1>&]R= r(2uu -B\HI*u 普通横线general crossing
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+@v* 7`hP?a= ?KI,cl 特别横线special crossing
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{(L 空白支票blank cheque
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<=Xf 14'45 wsVV$I[2 f0aKlhEC 失效支票,过期支票stale cheque
-\n@%$M]G M {Q;: u4|$bbig {&T_sw@[ 普通支票open cheque
U~l$\c M[112%[+4 ~**.|%Kc 9pxc~= 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
#`X?=/q \K<QmK LRMx<X8 }XM(:|8J, 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
NS6:yX,/ W1FI mlXS @[i4^ az|N-?u 支票换现金||兑现to cash a cheque
!GEJIefx_ 0tB0@Wj 1q1jZqno a"g!e^ 清理票款to clear a cheque
_M5|Y@XN- ^UhBH@ti yD6[\'% r s?R:+ 保证兑现to certify a cheque
@<]Ekkg '1)$' Ziu]'# SrK<fAkx 填写支票数额to fill up a cheque
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)sp4Ie yU}qOgXx A1?2*W 支票上划线to cross a cheque
M b1sF U\<?z Dw YNj`W1 @\P;W(m.i 开发支票to make out a cheque
pDCeQ6? @)&=% (%W&4a1di 9lH?-~9 签发支票,开立支票to draw a cheque||to issue a cheque
l9u!aD cFnDmtI: y(pks$ Yv!a88+A8M 透支支票to overdraw a cheque
QM#4uI55B YgV817OV BC<^a )D= B[-v[K2 背书支票to endorse a cheque
[ $n_6 qF-@V25P X;c'[q ;^I*J:] 请付票款||清付票款to pay a cheque||to honour a cheque
=k0_eX0 M|`U"vO Q &K C"T;Qp~B 支票退票to dishonour a cheque
r_6ZO& w{@ o^rs I \[_9 2M'[,Xe 拒付支票to refuse a cheque
+sUFv)!4 K;z7/[% 364`IC( a $ ,}E 拒付支票to stop payment of a cheque
g($DdKc|g M`i\VG ],a 5)kV Q;JM$a?5iV 提示要求付款to present for payment
PFne+T!2F $$5aUI:$~$ O7<]U_"I .QJ5sgmh 见票即付持票人payable to bearer
AKyUfAj3 YccH+[X; _JE"{ ; q):5JXql~ 支付指定人payable to order
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WDU =4PV;>X 4$S;( S4Ww5G?. 已过期||无效out of date||stale
=U|.^5sa# pd;br8yE$@ 9Ujo/3,Ak iQ
fJ 请给出票人R/D||refer to drawer
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\ -pGE]nwDL `_RTw5{ Sf7\;^ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
,>-< (Qi z>Hgkp8D" iIa'2+ iS Gq!D 文字与数字不一致words and figures differ
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%S'd 4.=3M 支票
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=L:4i\4 时间已过account closed
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;Nk S.m{eur!,E
ruzspS 更改处应加盖印章alterations require initials
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I}6\Sv= 时间已过effects not cleared
9qz6]-K 4K\(xd&Q FUOI3 0F|AA"mMT 停止付款payment stopped
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"a"]o 支票毁损cheque mutilated
pDcjwlA% DRgTe&+ !Kj,9NX{U M&Uj^K1 汇款||寄钱to remit||to send money
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|%B?\m k"]dK,, jvFTR'R)= 寄票供取款||支票支付to send a cheque for payment
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xAe~]k_D ?)X,0P' 寄款人a remitter
5HO9+i \lC *"n vX2iz 7`8Ik`lY 收款人a remittee
dJ""XaHqf ;R?I4}O#R8 >ByXB!Wi+ uVDa^+= 国外汇票foreign Bill
{=QiZWu e9[|!/./5 [7S} g r*_ZJ*h[ 国内汇票inland Bill
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7l zs*L~_K 跟单汇票documentary bill
7{qy7,Gp .j>hI="b ixQJ[fH10 aj,T)oDbt6 空头汇票accommodation bill
k]HEhY $Gv9m
P(73!DT+ H0SQ"? 原始汇票original bill
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_? IGFR4+ 改写||换新票据renewed bill
~\3kx]^10 )V:]g\t 5-0{+R5v d[^~'V 即期汇票sight bill||bill on demand
JPWOPB'H &F5@6nJ` z7Eg5rm|QZ Bv.`R0e& …days after date||…days after date…日后付款
k{$ ao aKJQm'9Ks {Gw.l." F]t(%{#W …months after date||…months after date…月后付款
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0m&(9 "0k8IVwp 见票后…日付款…days after sight||…days sight
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eb% xOHgp=#D 0{PzUIM,W 见票后…月付款…months after sight||…months sight
fH?ha [ $T(WGF *(>}Y
ZzBQe 同组票据set of bills
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[ BEgV^\u ^F"iP7 单张汇票sola of exchange||sole of exchange
(V% `k'N7f JHJ~X v -tI'3oT1 k8uvNLA)a
远期汇票usance bill||bill at usance
i^!ez5z [e4]"v`N 3#45m+D TSsKfexQ 长期汇票long bill
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k !GQ\"Ufs> k') E/n 短期汇票short bill
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5F ^@_m "^C 逾期汇票overdue bill
q;wLa#4)J ^+9sG$T_EV iIGbHn,/ }O4se"xK 宽限日期days of grace
08m;{+|vY +EM_TTf4 oo$MWN8a>r [J0v&{)? 电汇telegraphic transfer (T.T)
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" f ACK1@eF 邮汇postal order||postal note (Am.)||post office order||money order
O!Z|r? WmQ01v rBN)a" Kw`VrcwjT 本票promissory note (P/N)
Q9`QL3LQD xT)psM'CL M-uMZQ
e ;!T{%-tP 押汇负责书||押汇保证书letter of hypothecation
VNtPKtx\ Sj(F3wY T=YzJyQC) qJ_1*!!91 副保||抵押品||付属担保物collateral security
ro[Y-o5Q0 )P>u9=?,=E ;*[9Q'lI* p=QYc)3F 担保书trust receipt||letter of indemnity
<[/%{sUNC ?QDWuPhN ]fI/(e_U ^5
t 承兑||认付acceptance
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r 单张承兑general acceptance
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S7 有条件承兑qualified acceptance
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dy>|cj 附条件认付conditional acceptance
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$YG1z sst,dA V$ 部分认付partial acceptance
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