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。
tc\ZYCFr 会计报表statement of account
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f\ o uf (_<~ P7/Xh3 ORWi+H| 往来帐目account current
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8_aj +bJ~S:[ &uBfsa$ 现在往来帐||存款额current accout
2*Pk1vrI v? Cakwu kDM?`(r }? c%L8\ 销货帐account sales
nvNF~)mu e5 zi "~ d'3"A"9R7- +KNd%AJ 共同计算帐项joint account
h5-yhG C>,> _ G8/q&6f_ #qD[dC$[t 未决帐项outstanding account
MLmaA3 b^ [ z' DVKb`KJ" BD86t[${W 贷方帐项credit account||creditor account
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B.bK [cl+AV " 借方帐项debit account||debtor account
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gz ,{ 8IBr#+0 PCV#O63[ 应付帐||应付未付帐account payable
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M}@>h eQn[ 应收帐||应收未收帐account receivable
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F :)tsz; 0G33hIOS 新交易||新帐new account
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/Mc 未决帐||老帐old account
\+l_H4\`K ]+B.=mO_ rX>b R/ ZU+_nWnl 现金帐cash account
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bO~.d P4eH:0=# ,&o^}TFkg u4m8^fj+T 流水帐running account
X7`-dSVE eO*s,* 6%>'n? )& Oxp&x 暂记帐||未定帐suspense account
"Jg.)1Jw ,Oy$q~. T:H~Y+qnt ^yq}>_ 过期帐||延滞帐overdue account||pastdue account
g;nLR<] YPNW%N!$| #d/T7c# <mVFC 杂项帐户sundry account
$8AW iF837ng5 ED" fi$ 'gg<)Bd 详细帐单||明细表detail account
Q.h.d)) <p/2 hHfiD "19#{yX4 KZVdW@DY 呆帐bad account
q5'G]j{,Z d,Oagx %iEdU V\$ gH\>",[ 会计项目title of account
)cZHBG.0H D_ ~;!^ J[hmY= , O"\_%=X9 会计薄||帐薄account-book
|B*B>P# Z~8%bfpe A|:+c*7] w\eC{,00: 营业报告书||损益计算表account of budiness||business report
<j,3Dn bR~(Ry` ~9yKMUf ^,AE;ZT7 借贷细帐||交验帐account rendered
gW--[ Pc< "qy 1IS1P)4_0 ?~t5>PEonv 明细帐account stated
W;UPA~nT~ U1E@pDH dzAumWoh dg|x(p# 与…银行开立一户头to open an account with
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=k 8#Z)qQWi_t 与…银行建立交易to keep account with
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继续记帐to keep account
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<PuY"-`/Oc 与…有交易to have an account with
]BbV\# n_RZ:<Gr .FgeAxflP +ZW>JjP* 作成会计帐||有往来帐项to make out an account with
9< 07# 8c. Y$n+\K Q[K$f %> @<pd@Mpf] 清算||清理债务to make up an account
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FJ@4]%V <Z 3C&BM LTo!DUi` xW5 `.^5 清洁帐目||与…停止交易to close ones account with
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~,&8)1 zNrn|(Y%Y 结帐to close an account
d$bO.t5CLh <ml?DXT 0[%{YmI{W nA("
cD[, 清理未付款to ask an account||to demand an account
.[]S!@+% Is3Y>oX @YH>|{S& NcF>}f,}\ 结清差额to balance the account with
$fD% 18 UR_Ty59 bF_0',W Sq_.RU 清算to settle an account||to liquidate an account||to square an account
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mMbd&B 审查帐目||监查帐目to audit an account
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__$ ;Z hOZTD0 检查帐目to examine an account
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ie-G@< _zM?"16I} ^K1mh9O 转入A的帐户to charge the amount to As account
hN=kU9@knC K\xM%O? 'R+^+urq^ {[Ri:^nHgL 以计帐方式付款to pay on account
uIO,9> ee lrKT?siB %u&Vt"6m= &(,
&mE 代理某人||为某人on ones account||on account of one
GiuE\J9i urx?p^c eF{uWus 5p!{#r6m 为自己计算||独立帐目on ones own account
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S-?X, 7ixG{yu 由某人收益并负风险on ones account and risk||for ones account and risk
AhOBbss]q R-Lpgi<a" 13v`rK`7o dS 4/spNq 由某人负担for ones account||for account of one
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20 YzZj=]\`b 按某人指示||列入某人帐户by order and for account of one
[Ca''JqrA YiuV\al zsQkI@)sO cW0\f5[/ 列入5月份帐目for May account
p2b~k[ iExKi1knx k CGb~+ sRcd{)|Cq 编入某中帐项下to pass to the account of||to place to the account of
$04lL/; vD9.X}l] Wll0mtv [olSgq!3 寄出清算书to send in an account||to send in render an account
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~x'8T!M{ 支票薄cheque book
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'h 支票陈票人cheque drawer
ET9tn1 xV14Y9 x{w|Hy )^qXjF 持票人cheque holder
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!dS;p-F mGDc,C=5: 不记名支票cheque to bearer||bearer cheque
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P3 JleClB(2n/ 记名支票||认人支票cheque to order
o?M ;f\Fy 5X];?(VTsb NkGtZ.!pk &I'J4gk[ 到期支票antedated cheque
5 8;OTDR! +[n#{;]< Xqm?@JN E x_dqko 未到期支票postdated cheque
CL5^>.} Gb[J3:. .e3@fq ='kCY}dkO 保付支票certified cheque
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vpv $/Q\B(X3 };9/J3]m 未获兑现支票,退票returned cheque
.7Qqs=Au d<OdQvW. K`X'Hg#_P2 t6-fG/Kc 横线支票crossed cheque
o\Fv~^ _M7|:* 0;`FS/[(f fYZd:3VdC 普通横线general crossing
ESIJ QM-[+ qPDRB.K|} @0H0!9' K9ih(fh) 特别横线special crossing
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tp1$h _RzoXn{1e 空白支票blank cheque
vYLspZ;S 8?<J,zu@AV ]1GyEr: nHXPEbq-g 失效支票,过期支票stale cheque
,:-^O# 6=Q6J Jz&dC FoYs<aER 普通支票open cheque
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W 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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6+s&%io4 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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lB rfgsas{F Pq-@waH3 支票换现金||兑现to cash a cheque
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T e+2lus,u6t :=q9ay 清理票款to clear a cheque
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[cS v=uQ8_0~N xTcY& 保证兑现to certify a cheque
,gkWksl9 BTA2[' fR2,NKM@ b*nI0/cbR. 填写支票数额to fill up a cheque
!#olG}#[ EjEXev<] !([ v=O# QqeF 支票上划线to cross a cheque
%hBw)3;l j6 _w2 9Y2(.~w6X .Z 17X_ 开发支票to make out a cheque
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.u#d e VF7H0XR/k5 签发支票,开立支票to draw a cheque||to issue a cheque
V*6&GM& pFo,@M 2v*X^2+ ]@}@G[e#[ 透支支票to overdraw a cheque
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$'e 背书支票to endorse a cheque
hH?ke(&=f MAc/ T.[ G6"4JTWO 9<Th: t|w 请付票款||清付票款to pay a cheque||to honour a cheque
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!<GB~ $@dPIq4o;} 支票退票to dishonour a cheque
}L5;=A']S :{xu_"nYr MB.LHIo kw1Lm1C 拒付支票to refuse a cheque
z-S8s2.Fd V F"c} 3ZYrNul" *b1NVN$ 拒付支票to stop payment of a cheque
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J -r{]9v2j u,@x7a,z 提示要求付款to present for payment
@y# u!} dSzq}w4xY YdAC<,e&A [rhK2fr:i 见票即付持票人payable to bearer
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V 支付指定人payable to order
q +c~Bd )|S!k\^A jATN):8W sJLJVSv8c 已过期||无效out of date||stale
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D 请给出票人R/D||refer to drawer
}Ot2; T XZPq4(,9} Uw>g^[V; 2 wZyUB; 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
fAeq(tI= _d3/="= *IC9))PGJ uacVF[9|W 文字与数字不一致words and figures differ
x$V[xX zeHs5P8}r p\,PY Yg")/*!H 支票
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*s"{JrG`O 时间已过account closed
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-B#>Jn#F 更改处应加盖印章alterations require initials
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Y-:{a1/RKo 时间已过effects not cleared
X9n},}bJ" ~G`(=\_0 =wX(a 5?4jD]Z 停止付款payment stopped
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$~l5LY :+\B|*T2.L 支票毁损cheque mutilated
n8>(m, ,Tc598D TW?A/GoXI ?i7}d@636 汇款||寄钱to remit||to send money
;3WVrYe _kT$/k &7t3D?K'qX (y!<^Q 寄票供取款||支票支付to send a cheque for payment
seEG~/U< qY$/i# ^<O=<tN\ }*I:0"WH 寄款人a remitter
x*uQBNf= E%6}p++ -5t.1/ ril4*$e7^\ 收款人a remittee
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%D ;y"quJ'O 国外汇票foreign Bill
fPW(hb; "]C$"JR I&O}U|l06 !B &%!06 国内汇票inland Bill
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*CtOQ 跟单汇票documentary bill
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; 4 <`'? 空头汇票accommodation bill
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LD~/* g~JN"ap QK3j.Ss 原始汇票original bill
syYe0~ +84JvOkWi )ieT/0nt z\fmwI 改写||换新票据renewed bill
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^ ir%?J&C+t \,i?WgWv 即期汇票sight bill||bill on demand
l|c# P<@V 1\_S1ZS I8C(z1(N …days after date||…days after date…日后付款
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`G"W: …months after date||…months after date…月后付款
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Sr06IY 见票后…日付款…days after sight||…days sight
mBC?Pg H53dy*wb$ $s*\yam?| 0Y8Si^T 见票后…月付款…months after sight||…months sight
_{fh/{b1 I$7#Z!P6| ?n 9<PMo A3VXh^y+ 同组票据set of bills
Hvto]~=GQ 9#CE m &c )c:i'L Ov$_Phm: 单张汇票sola of exchange||sole of exchange
06FBI?;|= 1 Z5:DE< #-wtNM%1# -hx' T6G% 远期汇票usance bill||bill at usance
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$ 长期汇票long bill
Lc<v4Bp C 'YL9r-G 6 6G$5 UQmdm$. 短期汇票short bill
&&/2oP+z 'rZYl Qm [ &cCE Sz.sX w; 逾期汇票overdue bill
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宽限日期days of grace
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x]~{#pH@< 电汇telegraphic transfer (T.T)
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){u/v[O9" 邮汇postal order||postal note (Am.)||post office order||money order
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\yIan<q 3ZZ"mlk* 本票promissory note (P/N)
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&LRO^[d f@3?kM( @WmEcX| 押汇负责书||押汇保证书letter of hypothecation
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o 副保||抵押品||付属担保物collateral security
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H8X=[x 担保书trust receipt||letter of indemnity
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r`H 承兑||认付acceptance
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P!c.!8C$ 单张承兑general acceptance
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OX|F_ _,,w>q6K 有条件承兑qualified acceptance
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V[ _#9F@SCA 附条件认付conditional acceptance
TBAF_$ J>@T'# )=~OP>7B O)bc8DyI 部分认付partial acceptance
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