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。
6u.b?_u 会计报表statement of account
Y]Fq)- $ o t"Du NK4ven7/ C#r`oZS1 往来帐目account current
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l} !tbRqW6v )0GnTB;5Z =Q|}7g8o 现在往来帐||存款额current accout
_c(=> UfkRY<H 9m'[52{o w{r->Phe 销货帐account sales
C>03P.s4c w_{z"VeD -p;oe}| ?"C]h s 共同计算帐项joint account
{?jdPh >WD^)W fa 6?a(@<k_ Wh<lmC50( 未决帐项outstanding account
O%)9tFT @qe>ph[UA (la %fyb?6?Y 贷方帐项credit account||creditor account
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yCd(2<5 i;tA<-$- n$Pv2qw 借方帐项debit account||debtor account
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pmuJ 应付帐||应付未付帐account payable
J`8>QMK^5 q#778 tFSdi.|G= :E^B~ OuL 应收帐||应收未收帐account receivable
$e;!nI;z U'lD|R,g +Va?wAnr q-o>yjT~ 新交易||新帐new account
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P D4vmBVT C>u 3n^ lxmS.C 未决帐||老帐old account
g:6yvEu$ - FEZ6X F*w|/- e _Pz3QsV9 现金帐cash account
0!VLPA: !Q3Snu= `MwQ6%lf o"FX+17 流水帐running account
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%<"11;0tp 5HIpoj;\( h@~X*yLKh 暂记帐||未定帐suspense account
FezW/+D G9a%N Y1'.m5E 0B4(t6o 过期帐||延滞帐overdue account||pastdue account
Y) h%<J Wu4Nq+ aK&+p#4t n>0dz# 杂项帐户sundry account
oe*&w9Y}& 7gMtnwT <D dHP ,%'0e/ 详细帐单||明细表detail account
vg.%. ~!9 YKg[k:F 4@V]zfu^Q +7Lco"\w< 呆帐bad account
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1@<), 会计项目title of account
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'Hk1 会计薄||帐薄account-book
xs I/DW 9$,gTU_a u,akEvH~a ?R]y}6P$ 营业报告书||损益计算表account of budiness||business report
=.X?LWKY c9uT`h yUW&Wgc=: "k<:a2R 借贷细帐||交验帐account rendered
BR^J y<^F' v|I5Gz$qpa AMd)d^; 8-"5|pNc 明细帐account stated
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=$^ {?mQqoZ?. E)JyKm. 与…银行开立一户头to open an account with
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ZaX S8OVG4- 与…银行建立交易to keep account with
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5 ~{vdP=/WP S9NN.dKu 继续记帐to keep account
EO&ACG H~|%vjH @7s,|\ @pGlWw9* 与…有交易to have an account with
R-Q1YHUQM 5g1M_8e'+ 7vaN&%;E% kr(<Y| 作成会计帐||有往来帐项to make out an account with
ix9HSa{d %i-lx`U [u9JL3 dBMe`hM) 清算||清理债务to make up an account
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.W : cvUut^CdK d%lHa??/h 清洁帐目||与…停止交易to close ones account with
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?'^6Xh vA;F]epr! +F o$o F[kW:-ne@Z 结帐to close an account
P$3=i`X!nw hO/5>Zv? i6md fp|k ?JgO-. 清理未付款to ask an account||to demand an account
zNny\Z i.t9jN 6%kJDY. XalJo@%- 结清差额to balance the account with
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QM ZUt (.,'}+1 Q+d.%qhc 清算to settle an account||to liquidate an account||to square an account
O<1vSav!K qo6LC >Qg @?Gw|bP O wA~( 审查帐目||监查帐目to audit an account
2]D$|M?$~ `pi-zE) fJWxJSdi $>r>0S#+\& 检查帐目to examine an account
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L5h 转入A的帐户to charge the amount to As account
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Y*o;z,~ j /H>0^ rX33s FgWkcV6B 以计帐方式付款to pay on account
DB`$Ru@ Z'Exw-ca oWp}O? m_m8c8{Y 代理某人||为某人on ones account||on account of one
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2W3NL|P 为自己计算||独立帐目on ones own account
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[DZqCo R9Sf!LR 由某人收益并负风险on ones account and risk||for ones account and risk
]V36-%^ ItI0x d>%gW* x&C%4Y_] 由某人负担for ones account||for account of one
0R HS]cN <<=e9Lh zoZ<)x=; ,VNi_.W0 按某人指示||列入某人帐户by order and for account of one
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qG- 列入5月份帐目for May account
_wf5%(~b D]IBB>F Y5dD|]F| G2.|fp_}pG 编入某中帐项下to pass to the account of||to place to the account of
YD&|1h b4>``n t})lr\ >~I#JQ% 寄出清算书to send in an account||to send in render an account
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6"uK 10wvfRhng vQ:wW',i %35L=d[ 支票薄cheque book
Y3-gUX*w0 qysTjGwa] +I t#Z3 .VT;H1# 支票陈票人cheque drawer
*YWk1Cwjo u!Xb?:3uj L}'Yd' HTmI1 持票人cheque holder
hd+]Ok7" E2@`d6 Ju!(gh '77~{jy 不记名支票cheque to bearer||bearer cheque
-? s&pKi ! Tx&vtq 96d~~2p `@[l\.Vt: 记名支票||认人支票cheque to order
Nln`fE/Ht ~9GOk;{~& ~q)u(WC| JB3 "EFv 到期支票antedated cheque
q\%cFB} tz26=8 ,LDm8 UtnZNdlv 未到期支票postdated cheque
j^flwk E<>*(x/\e H`~;|6}]n $B;_Jo\| 保付支票certified cheque
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i' h.)h@$d S}(8f!9< 未获兑现支票,退票returned cheque
Z$p0&~ k.<3HU ~@T<gA9V *z'8j 横线支票crossed cheque
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2RiLht 普通横线general crossing
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7FLXx?nLY y}FZD?" Z\~GU*Y.e 特别横线special crossing
LCs__. $=B8qZ+ 9i5tVOhE Qck|#tc 空白支票blank cheque
UDy(dn>J:J w]u@G-e OoBCY-gj* )[L^Dmd, 失效支票,过期支票stale cheque
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<4Kk3 0V$k7H$Z BecPT 8'Z:ydj^, 普通支票open cheque
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`$5D.b .1yT*+` 6KHN&P 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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oR .cSGh 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
g13 rx%- |&3x#1A c$:1:B9\ <IJu7t> 支票换现金||兑现to cash a cheque
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TFtAh /PzcvN
清理票款to clear a cheque
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Z1`.S j}1zdA P 1XK*GZ 保证兑现to certify a cheque
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,SD# 填写支票数额to fill up a cheque
5U`ZbG t5B7I59 <TGn=>u hR#-u1C 支票上划线to cross a cheque
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ZFJ nDS}^Ba XV3C`:b }`(N:p 开发支票to make out a cheque
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?US 签发支票,开立支票to draw a cheque||to issue a cheque
#:jb*d? 6W[}$#w vhbDb)J ]\-^>!F #K 透支支票to overdraw a cheque
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+1-B x8Loyt_C 背书支票to endorse a cheque
M_v?9L "@R>J?Cc+ Hy.AyU|L ;~fT,7qBah 请付票款||清付票款to pay a cheque||to honour a cheque
1 `^Rdi0 q6Rr.A :Z`:nq.a PyVC}dUAX 支票退票to dishonour a cheque
\B F*m"lz w(ln5q }En De7Ts 拒付支票to refuse a cheque
F+R?a+e _Zk{! ,B?~-2cCz f-DL:@crU 拒付支票to stop payment of a cheque
v+p{|X- |4$M]M f0 .2d9?p3Y vEf4HZ&w 提示要求付款to present for payment
valtev0< JB!:JML EA ]+vq QaUm1i# 见票即付持票人payable to bearer
rpeJkG@+ |,9JNm$ 4tL<q_ zvABU+{jD 支付指定人payable to order
V5+SWXZ @SCI"H%[ :0Z^uuk`gq 4iSa7YqhBT 已过期||无效out of date||stale
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请给出票人R/D||refer to drawer
_|h8q-[3 ^N8)]F, 8XbA'% o vJAZ%aW 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
3u%{dG a P[s8JDqu o7IxJCL=Q Uj&W<'I 文字与数字不一致words and figures differ
d,Y_GCZ7|W WJI[9@^I~ v<Bynd- l5L.5$N 支票
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VfT*7_ 时间已过account closed
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Di{W =8U&[F oK 6(HF'& 更改处应加盖印章alterations require initials
<n3!{w3< 3fN.bU9_ OY?y ^45y $9?cP`hmi 6 uKTGc4
K~ ;45Z2 时间已过effects not cleared
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, y"Nsh>h 支票毁损cheque mutilated
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%/l4dC ayAo^q 汇款||寄钱to remit||to send money
=J1rlnaaEL HF3f)}l$ :O5og[;b {d?$m*YR3` 寄票供取款||支票支付to send a cheque for payment
mFHH515 jsNF#yE> MxBTX4ES t(="h6i 寄款人a remitter
q%ow/!\; ([xo9FP ; (%`QhH q 4V7 收款人a remittee
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S4=R^];l gzeQ|m2] a')|1DnR 国外汇票foreign Bill
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R Mg^e3D1_ SXt{k<| 国内汇票inland Bill
Z{H5oUk A'nq}t 3 Q[#vTB$f ntmyNf?; 跟单汇票documentary bill
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nI| <x!GE>sf+ X6^},C'E.: 空头汇票accommodation bill
`SVmQSwO[ zq%D/H6J, e${)w-R/e GIAc?;zY 原始汇票original bill
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. 改写||换新票据renewed bill
@JRNb=?a ,6r{VLN ++DG5` x|{IwA9 即期汇票sight bill||bill on demand
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7- xzx$TUL ]~\sA …days after date||…days after date…日后付款
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6 tlA"B{7 kHqzt g …months after date||…months after date…月后付款
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m#qEv M|] "W 见票后…日付款…days after sight||…days sight
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q}D |c`w'W?C6 c,*9K/: 见票后…月付款…months after sight||…months sight
)IJQeC }Nb8}(6 n>'Kp T9| @}:uu$OH 同组票据set of bills
J"FC%\| lqb/eN9(t G-T0f _FwK-?4E- 单张汇票sola of exchange||sole of exchange
Dnc<sd; _$>pw< kEd@oC x=#VX\5k: 远期汇票usance bill||bill at usance
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|{@FMxn|q P/`I.p ; 长期汇票long bill
*x)8fAr m5Tr-w$QY $m CarFV-T lKgKtQpi 短期汇票short bill
C^)*Dsp />j';6vi Q%-di= { m|pl 逾期汇票overdue bill
>*wtbkU F"N60>> \qUKP"dr =rR~ ` 宽限日期days of grace
lHV[Ln`\x {$ep7;'d _Ob@` &[hLzlrg 电汇telegraphic transfer (T.T)
%e@HZ"V HD N9.5S _uJ"m8Tl $TI5vhQ 邮汇postal order||postal note (Am.)||post office order||money order
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8>2X . <tq61 aTzjm`F0 本票promissory note (P/N)
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}3qhar RyRpl*^ 押汇负责书||押汇保证书letter of hypothecation
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F 副保||抵押品||付属担保物collateral security
M4WiT<|]R V#jWege {Ha8]y H}LS??P 担保书trust receipt||letter of indemnity
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ZU iB M3~K,$@ fBQ?|~:n 承兑||认付acceptance
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&7*!Q )a3IQrf= 单张承兑general acceptance
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