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。
`lygJI?H+{ 会计报表statement of account
hH_&42E6 e=e^;K4 /%fBkA#n TrD2:N}dI 往来帐目account current
84 5a%A$ o_R<7o/d| : .Y uy
Z 现在往来帐||存款额current accout
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vfk^ 销货帐account sales
F<H[-k*t/ TkHyXOk"Ky 0se0AcrW @/jLN 共同计算帐项joint account
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JC*c 3*INDD= b/;!yOF f"i(+:la 未决帐项outstanding account
g2)jd[GM nz_=]PHO& k%2woHSu& RgTm^?Ex 贷方帐项credit account||creditor account
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?.xj 借方帐项debit account||debtor account
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应付帐||应付未付帐account payable
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*9c33 应收帐||应收未收帐account receivable
MX*T.TG8 R;yi58Be m 0jm$>:Z GTYCNi66 新交易||新帐new account
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~& skSs|slp ?so=k&I-M 未决帐||老帐old account
MawWgd* [- Xz: :2v^pg| nf%"7 y{dd 现金帐cash account
#k}x} rn<' cpY'::5.% <xn96|$ @'5*u~M 流水帐running account
S{uKm1a 40?xu#" /Ko{S_3<I }^b7x;O| 暂记帐||未定帐suspense account
lhk=yVG3 |$>ZGs# n8K FP M'(4{4rC 过期帐||延滞帐overdue account||pastdue account
r:.ydr@ J`I^F:y* <]w(1{q( 4hQ.RO 杂项帐户sundry account
3)ZdT{MY ~k(4eRq 9e aqq 'gD,HX 详细帐单||明细表detail account
B)L=)N UZ*Yt Q`0 k=< isF
jJPe 呆帐bad account
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3Mu' 会计项目title of account
X:/Y^Xu ~#]$YoQ&O 1s "/R S.)+C2g,@ 会计薄||帐薄account-book
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营业报告书||损益计算表account of budiness||business report
QBD\2VR fGf C[DuY rn8#nQ>QZ% {K,KIj" 借贷细帐||交验帐account rendered
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s ^ 5 0KB:1(g 明细帐account stated
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n&@_1 :enmMB#% 与…银行开立一户头to open an account with
wF\5 X y5!fbmf y]YUuJ9a %fzZpd]v=, 与…银行建立交易to keep account with
Dpf"H }$wWX}@ +jv&V%IL FVo_=O) 继续记帐to keep account
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m)- 与…有交易to have an account with
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xkPH_+4i8 作成会计帐||有往来帐项to make out an account with
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. 清算||清理债务to make up an account
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W2+ Bs} 清洁帐目||与…停止交易to close ones account with
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k~ 6!Z>^'6 结帐to close an account
$T-Pl57 tUXly|k lq[o2\ f?[0I\V[$ 清理未付款to ask an account||to demand an account
^v+3qm@, 6_vhBYLf [.[|rnil J.;{`U=: 结清差额to balance the account with
s(u,mtG q wd7vYBc, ("!P_Q# A&8{0 清算to settle an account||to liquidate an account||to square an account
|9&bkojo g)/#gyT4Y uNoP8U%* R{3vPG 审查帐目||监查帐目to audit an account
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a =j&qat Lo-\;%y >x0) 检查帐目to examine an account
S`?L\R.: : l&g5 N{<9Njmm Hp}d m93T 转入A的帐户to charge the amount to As account
K H&o`U(} +61h!/<W VQe@H8>3 y G~7Xo5 以计帐方式付款to pay on account
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dJ4 代理某人||为某人on ones account||on account of one
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[:Y`^iR. 为自己计算||独立帐目on ones own account
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IIlCmMl, ?$Tp|<tx# 由某人收益并负风险on ones account and risk||for ones account and risk
bxFDB^ !%,k]m' '3'*VcL( eJ2$DgB}t 由某人负担for ones account||for account of one
3`3`iN!8\@ SGK=WLGM8 ){S/h<4m b$O1I[o 按某人指示||列入某人帐户by order and for account of one
GDBxciv 2,bLEhu 9d8bh4[ 8*[Q{:'. 列入5月份帐目for May account
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0^wJs 编入某中帐项下to pass to the account of||to place to the account of
4qe!+!#$ Zwm2T3@e pjaDtNb d4[mR~XXT 寄出清算书to send in an account||to send in render an account
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支票薄cheque book
8O='Q-&8 uU;]/ 8/oO}SLF gI5" \"T{ 支票陈票人cheque drawer
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,MRAEa2 ImZ!8# DuV@^qSbG. 持票人cheque holder
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Z8E 不记名支票cheque to bearer||bearer cheque
^;[|,:8f7L 8n`O{8:fi kEr;p{5 F\U^-/0, 记名支票||认人支票cheque to order
#eKg!]4-R AFN"#M "S ~(|G YKtF)N;m] 到期支票antedated cheque
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6^vseVx zFpM\{`[g 未到期支票postdated cheque
WPnw $ &III 8a}et8df: B>=NE.ulUL 保付支票certified cheque
q` Z_Bw qS.TVNZ 08 $y1; Xe:gH.} 未获兑现支票,退票returned cheque
QgZ`~ LFHzd@Y7" 07FS|>DM'Z piv/QP-X 横线支票crossed cheque
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i"qtHP vvvH5NRm 普通横线general crossing
VGDds wEu"X S>y(3E]I E` O@UW@ 特别横线special crossing
EqB3f_ ,k=1'7d yCt,-mz!z R qnT* 空白支票blank cheque
OwJZ?j&) GI ~<clhf 6&Al9+$ [->uDbt zL 失效支票,过期支票stale cheque
l{u2W$8 %%-hax.x0X *pMu,?uE Y%"6 普通支票open cheque
E/[<} ./ IC[iCrB 'tRaF n:i?4'-} 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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h Fy!-1N9|l aLKvl~s;m 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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%U`46%s 3$E\B=7/U luYa+E0 支票换现金||兑现to cash a cheque
f-M 9OI ?jDdF ;K+'J0 c(tX761qz 清理票款to clear a cheque
Q,1TD2)h '=^$;3Z ,*Vt53@E -55Pvg0ND 保证兑现to certify a cheque
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dz HU='Hk! 4z$}e- 填写支票数额to fill up a cheque
g/2e Y$6Z j!oD9&W4~ MK*WStY SW^/\cJ^ 支票上划线to cross a cheque
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B_ qit D{; 8,(FJ7OCT, /J-:?./ 开发支票to make out a cheque
mR OXwzL $G_,$U! 0!^vQ C6-71`C0 签发支票,开立支票to draw a cheque||to issue a cheque
9w%|Nk>=> lM<SoC;[ 2?)bpp$WZ DV,rh83.ip 透支支票to overdraw a cheque
&$!'Cw`, KG5h$eM' 3*DwXH + y].vll8R 背书支票to endorse a cheque
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6 请付票款||清付票款to pay a cheque||to honour a cheque
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y%c N0D)d 支票退票to dishonour a cheque
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D9#?l<D 拒付支票to refuse a cheque
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-8XwI 拒付支票to stop payment of a cheque
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xR$6t 提示要求付款to present for payment
1lxsj{>U a!;]9}u7 XYKWOrkQqa (ei;Y~i 见票即付持票人payable to bearer
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支付指定人payable to order
Al^n&Aa+\ ?:Y0#Btj )-_NtMr~`! g[rxKn\Z 已过期||无效out of date||stale
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*w~U [w%MECTe T:$zNX<f KPGX/l 请给出票人R/D||refer to drawer
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JAG` 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
"d a%@Zy Pez 7HKW: +\`D1d@ qsB,yckml 文字与数字不一致words and figures differ
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T; vrtK~5K &CvNNDgrJ 支票
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_Ee`Uk 时间已过account closed
't$(Ruw rh*Pl]'3z Ni$WI{e9 8oSndfV 更改处应加盖印章alterations require initials
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7qB}Hvh 时间已过effects not cleared
6V= 69} u>Z0ug6x `}1IQ.3 c9\jELO 停止付款payment stopped
h+k:G9;sS x+zz:^yHYf T}(J`{9i ^l#Z*0@><~ 支票毁损cheque mutilated
=`5Xx( ;z;O}<8s y]5O45E0 8(UUc>g 汇款||寄钱to remit||to send money
B\a-Q,Wf -LL49P6 .__X-+^ =6b^j]1 寄票供取款||支票支付to send a cheque for payment
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Vx@JP93| O/^7TBTn<r sQrP,:=r# 寄款人a remitter
fYF\5/_ WjxOM\?# `}gjfu -'\ A-\OB
Nh 收款人a remittee
XVjs0/5b dzMlfJp q.0a0/R Q=lQ y 国外汇票foreign Bill
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z=>U> x@3Ix,b' 国内汇票inland Bill
)Xxu-/- fOEw]B#@ :R+}[|FV N;ed_! 跟单汇票documentary bill
o5dPE{f h.@5vhD ZI4[v> (K"U# Zn 空头汇票accommodation bill
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fEkS[ E}K6Op;=v5 原始汇票original bill
5Jd(&k8% ?4Z`^uy LIYj__4=| n}cjVH5 改写||换新票据renewed bill
<U(wLG'XS XVcY?_AS# 4 {JoeIRyz };"-6e/9 即期汇票sight bill||bill on demand
`,|"rn#S "w.gP8` $d2mcwh\ Mz,G;x} …days after date||…days after date…日后付款
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?-w<H!Y7 tB4dkWt.} …months after date||…months after date…月后付款
Nv!If$d y/57 >.3 (D5 dN\ T.\=R 见票后…日付款…days after sight||…days sight
fz'@ON ~R-P%l P EM9K^l` )Y.H*ca 见票后…月付款…months after sight||…months sight
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r! J:g4ES-/ 同组票据set of bills
r'!L}^n wq$+m( jroR2* L-Io!msb 单张汇票sola of exchange||sole of exchange
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axe @@->A9'L 1.29%O8V_ 远期汇票usance bill||bill at usance
WUnz >@?!-Fy5 Fo\* Cr9D fCC^hB]' 长期汇票long bill
a`/\0~ Egy#_ RT{ j{ QzD^t t!^ j0 q 短期汇票short bill
;1x(~pD*o (%p@G5GU R^u 1(SF h"O4r8G} 逾期汇票overdue bill
g~ubivl2 JK.<(=y\ j_]#Ew\q >+}yI}W;e 宽限日期days of grace
k5M3g* !q]@/<= ?rauhTVnJ &Ul8h,qw 电汇telegraphic transfer (T.T)
Ht`kmk;I) faTp|T`nY Xg<R+o I(rZ(|^A 邮汇postal order||postal note (Am.)||post office order||money order
GN0s`'#"3% :X+!W_xR k`aHG8
S\ 4eD>DW 本票promissory note (P/N)
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@zv czG]rl\1 押汇负责书||押汇保证书letter of hypothecation
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U}kimz 副保||抵押品||付属担保物collateral security
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担保书trust receipt||letter of indemnity
z79c30y]" EX"o9' ;ElwF&"!X ORDVyb_x 承兑||认付acceptance
%mF Z!( n.l7V<1 'nQQqx%v d,XNok{ 单张承兑general acceptance
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yg ehTRw8"R 有条件承兑qualified acceptance
,^n5UA`PK !+o`,K TYp e8,!x9%J jCK 0+,; 附条件认付conditional acceptance
LW#$%} B;Dl2k^L @3v[L<S{ 38zG[c|X 部分认付partial acceptance
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