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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G 会计报表statement of account
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8e 往来帐目account current
"Y7RvL!U 6(ju!pE` hkRv0q.' ]W5s!T_ 现在往来帐||存款额current accout
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;bs 销货帐account sales
>Djv8 0 ?$ Uk[ >Cb% `pe k#5S'sCF< 共同计算帐项joint account
8:huWjh]M -+'{C= lh(A=hn"n !#f4t]FM`B 未决帐项outstanding account
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}jSx] "P&|e|7 !MTm4Ls ]\+bx= 贷方帐项credit account||creditor account
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vF]?i 借方帐项debit account||debtor account
dU:s^^f&R \7$m[h{l B5=L</Aj |b'tf:l 应付帐||应付未付帐account payable
DS=kSkW^&5 !CPv{c`|qg D<5gdIw FGy7KVR 应收帐||应收未收帐account receivable
rv9qF |2r{ [<1i[\^ eq(|%]a= `if* 新交易||新帐new account
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0"g1h \^|ncu:T A;SRm<, 未决帐||老帐old account
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# ##}a0\x| 现金帐cash account
5NJ@mm{0 ;=_<\2 dbB2/RI K4,VSy1byI 流水帐running account
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[6U# nITr5$f v:JFUn} 暂记帐||未定帐suspense account
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E 3|P P+<o 过期帐||延滞帐overdue account||pastdue account
S4~^HvMG[Y 4)/tCv VF<{Qx* P)(Ly5$* 杂项帐户sundry account
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Aym) ?uk|x!Ko] YjvqU /[3 详细帐单||明细表detail account
w?oIKj #uu wzE*M_ /bt@HFL|` +:/`&LOS- 呆帐bad account
+ #S]uC sBwkHsDD ZSKk*<= FRs5 Pb1 会计项目title of account
T{?!sB3 l]oGhM; m[ifcDZ(e c6BaC@2 会计薄||帐薄account-book
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fD% 营业报告书||损益计算表account of budiness||business report
N<$uAns eHPGzNXb w`F}3zm *!C^L"i 借贷细帐||交验帐account rendered
34s:|w6y j><.tA~i u^!-Z)W dgX 0\lKpf 明细帐account stated
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E4XB] Xa9G;J$ 与…银行开立一户头to open an account with
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p r4!zA-{ gmJJ(}HVz 与…银行建立交易to keep account with
l~ F,i n. %S$P+B? CIO&VK Nm#KHA='Z 继续记帐to keep account
(Q#A Br8 k9yA# {{@3r5KGl UL"JwqD 与…有交易to have an account with
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U(h vERsrg;( &qrH 作成会计帐||有往来帐项to make out an account with
uysGOyi<u a)y8MGx? }1X,~y] &*/X*!_HK 清算||清理债务to make up an account
Er~5\9,/<] OEq8gpqY T][\wyLx1 ^XZmtB 清洁帐目||与…停止交易to close ones account with
P(A%z2Ql a/>={mbKi /PHktSG 0o`0Td 结帐to close an account
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LaoND6 ]J_Dn\ 清理未付款to ask an account||to demand an account
8M(N )0qXZgs . +.Y`0 r95$B6 结清差额to balance the account with
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3smcCQA% O6k[1C 清算to settle an account||to liquidate an account||to square an account
i aP+Vab WmOd1 .\*\bvyCw <<4G GO 审查帐目||监查帐目to audit an account
9dy"Y~c @f{)]I +f %DzS~5$G $~ zqt%} 检查帐目to examine an account
ed>_=i .o.@cLdU LDwu?"P! :q^g+Bu= 转入A的帐户to charge the amount to As account
#Cbn"iYee vEn12s(lj 1T!_d&A1o tEBf2|< 以计帐方式付款to pay on account
YR~g&E#U^ IxgnZX4N _%Mu{Ni& &k
: | 代理某人||为某人on ones account||on account of one
%oC]Rpdu z\fD}`^8 fN8A'p[ `I_%`1 5> 为自己计算||独立帐目on ones own account
H-7*)D .t7D/_ Y5PIR9 - Es[?yft2Q< 由某人收益并负风险on ones account and risk||for ones account and risk
LdVGFlcXi '2:Ily,S@ HHa7Kh|-H 9I30ULm 由某人负担for ones account||for account of one
8>Ervi` "wexG]R=5 <(#cPV@j >:Q:+R;3o 按某人指示||列入某人帐户by order and for account of one
5\EHu8 bKG:_mWe w OXA_E/F M}/%t1^g: 列入5月份帐目for May account
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bLSI\ +S0A`rL UxD1+\N6? 编入某中帐项下to pass to the account of||to place to the account of
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寄出清算书to send in an account||to send in render an account
6~$< HRx#}hN?+ EX8]i,s|E AVNB)K" 支票薄cheque book
]WyV~Dzz< "%A[%7LY :M|bw{P* |mY<TWoX 支票陈票人cheque drawer
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u d'Gv \i&e E3NYUHfZ 持票人cheque holder
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{ZX>A .9nsW? =p&6A^ X] Tb4 不记名支票cheque to bearer||bearer cheque
&\Cvrxa Ra~n:$tg2 JR7~|ov R>pa? tQgK 记名支票||认人支票cheque to order
Mt@K01MI% hTVN`9h7 y^M'&@F w8FZXL 到期支票antedated cheque
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$ GXJ3E"_. 未到期支票postdated cheque
|a\s}M1 P]dDTh~e~ JBb}{fo~ d5^ipu 保付支票certified cheque
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mn '[\%P2c)Q L)B?p!cdLT =Eef 未获兑现支票,退票returned cheque
n!HFHy2 :peBQ{bj e$F7wto vkbB~gr@* 横线支票crossed cheque
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mP-HFl z^B!-FcIz> (T'inNbJe 普通横线general crossing
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1A:ig 特别横线special crossing
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kAy.o @ Cqg2 空白支票blank cheque
/!AdX0dx rM>&!?y+ {-17;M$ |C-B=XE;3 失效支票,过期支票stale cheque
eTrGFe!8w @}fnR(fS $V5Ol6@2 *+@/:$|U 普通支票open cheque
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!nf 6;(Slkv #NL1N_B 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
M6DyOe< V TEyqo2 \19XDqf8
Y`(I};MO 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
A]=?fyPh{' eh)J'G]G t.knYO) v8pUt\m" 支票换现金||兑现to cash a cheque
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)|/s%W ]7xAL7x 清理票款to clear a cheque
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NTW "Ny_RF 1bj75/i<6 OWq~BZ{ 保证兑现to certify a cheque
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Z- 填写支票数额to fill up a cheque
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支票上划线to cross a cheque
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R ,][+:fvS 5'z&kl0"S 1/#N{rZ 开发支票to make out a cheque
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[|Y@H K7_)!=DcX P, S9gG9 J-\b?Ra 签发支票,开立支票to draw a cheque||to issue a cheque
W}.4$f> ?94da4p =#+Z KD XriVHb 透支支票to overdraw a cheque
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nN-b# 背书支票to endorse a cheque
xaeY^"L YDQV,`S7 01w=;Q j,G/[V 请付票款||清付票款to pay a cheque||to honour a cheque
n*O/X 2%@j<yS \8t g7Sdq a)Wf* <B 支票退票to dishonour a cheque
L>@6lhD)x ^ePSI|EW Dt+"E r!x^P=f,MJ 拒付支票to refuse a cheque
:+R||qi \!YPht %NAz(B fqZ!Bi 拒付支票to stop payment of a cheque
@9c^{x\4 dmF<J>[ !'[sV^ds ]1Q\wsB 提示要求付款to present for payment
*2>%>qu b(XhwkGVq atN`w=6A`
>w*"LZjTTK 见票即付持票人payable to bearer
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1+ lYZHM," H$[--_dI{ 支付指定人payable to order
-l,ib=ne z2dM*NMK &[s^`e 0[hl&7 Ab@ 已过期||无效out of date||stale
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1 UPgZj\t%{ 请给出票人R/D||refer to drawer
-m+2l`DLy o0<T|zgF5, @FbzKHdV/ TVjY8L9'h 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
%ZQl.''ISa \dfq&oyU\ Gpgi@
Uf cJhf{{_oR 文字与数字不一致words and figures differ
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A9bB \]r{73C "?N`9J|j)~ 支票
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;bA9(:? 时间已过account closed
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!c (te\!$ {$s:N&5 .<j8>1 更改处应加盖印章alterations require initials
/`'50Cj d?S<h`{x ~pF'Qw"z| <&x_e-;b' CId`6W
!W3Le$aL 时间已过effects not cleared
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2R5]UR S JEP"2M N, HQE#O4 停止付款payment stopped
v:vA=R2 ,:v}gS?Uq Us%VBq i>rn!?b 支票毁损cheque mutilated
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L@2H>Lh35 A2vOI8 汇款||寄钱to remit||to send money
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m?m,w$K 4,aBNuxWd 寄票供取款||支票支付to send a cheque for payment
p,4z;.s$ N7M^ d+IPa<N huQ1A0(no 寄款人a remitter
oOD|FrlY 'kC $R;#\7 YJ"gm]Pm JZ c5U}i 收款人a remittee
/stED{j, |FNP~5v t]vz+VQ /qp`xJ 国外汇票foreign Bill
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Z@h]dU5%a 4s"HO/ QHQj6] *U]f6Q<X 跟单汇票documentary bill
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/e kO5KZ;+N- zMG4oRPP 空头汇票accommodation bill
w?/,LV u.arkp =X1$K_cN 0}b8S48|? 原始汇票original bill
/|\`NARI mDq01fU4 ; w+A38N$J *&U9npN 改写||换新票据renewed bill
<8y8^m`P9 jt]+(sx :Ert57@l Wm\f:|U5` 即期汇票sight bill||bill on demand
d_yqmx?w E+01"G<Q xCQ<G{;C ypsCyDQK` …days after date||…days after date…日后付款
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BT Jsw<,uTD _I-0[w WL7:22nSHa …months after date||…months after date…月后付款
:2?'mKa7 G%6wk=IH m2V4nxw]Qp d82IEhZ# 见票后…日付款…days after sight||…days sight
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:e 'wmA cis~]x% MBg^U<t8 +I/P5OGRN 见票后…月付款…months after sight||…months sight
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S;(u[W qS7*.E~j|] 同组票据set of bills
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9O kTnvD|3_!P ~svu0[Vx 单张汇票sola of exchange||sole of exchange
yRy9*r= Gis'IX( $4L=Dg foN;Q1?lS 远期汇票usance bill||bill at usance
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B kC(9[Ei L72GF5+!! 长期汇票long bill
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IDq`)= 短期汇票short bill
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A#p@`|H#B co*5NM^ 9\"~ G) 逾期汇票overdue bill
?r@ZTuq# mg3jm .a^/r'? 5Q^~Z}, 宽限日期days of grace
`6M(`*Up *yJb4uALB %tu{`PN< nU`;MW/^w 电汇telegraphic transfer (T.T)
Le}q>>o;q [6D>2b}:{[ aNwDMd^+ wUSWB{y 邮汇postal order||postal note (Am.)||post office order||money order
c1z5t]d Q/+a{m0f {vU '>pp ;3-ssF}k* 本票promissory note (P/N)
ROfmAc 1n5&PNu C=Zuy^ &v`kyc 押汇负责书||押汇保证书letter of hypothecation
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]{ ;Joo!CXHO 6jnRC*!? >0m-S :lk 副保||抵押品||付属担保物collateral security
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zzxU9m~" 担保书trust receipt||letter of indemnity
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_^CY `ybZE+S. 承兑||认付acceptance
44]ae~@a 6v1j*' G' b p ~C[,P\, 单张承兑general acceptance
I/(`<s p FqiK}K.~/ 1HZexV EuAa 有条件承兑qualified acceptance
7Jqp2\ \K4m~e@! ]f\rB8k|& /2z2a-!r 附条件认付conditional acceptance
gi`ZFq@ 'dg OE F%Xq}LMd )Qo6bei! 部分认付partial acceptance
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