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。
n_LK8 会计报表statement of account
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?(j3b[ "cly99t i;]# @n| 往来帐目account current
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r #*"V'dj;e 现在往来帐||存款额current accout
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gCcO, n&|N=zh ; !t?* WS.g`% 销货帐account sales
n<> ^cD s~B)xYmyB' PU1YR;[Fe Z,O-P9jC 共同计算帐项joint account
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Wg 未决帐项outstanding account
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贷方帐项credit account||creditor account
;1nXJ{jKw QXL .4r% LN<rBF[_:f O<,\tZ'N 借方帐项debit account||debtor account
#6[F& ;/?w-)n? ~dLbhjden V\r{6-%XiW 应付帐||应付未付帐account payable
8<C@I/ dhJ=+Fz"w $""kZ EowzEGq!a5 应收帐||应收未收帐account receivable
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yJ gYk5}E- }opMf6`w 新交易||新帐new account
\{~CO{II c VO-iPK Fi;OZ>;a 0nB[Udk? 未决帐||老帐old account
l.Ev]G/5 :~srl)|) (0`w.n aE3eYl9u 现金帐cash account
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o (RG "2I3 I} +up,B]o 流水帐running account
R-OO1~W= ,`YBTU 9b,0_IMHH 6d/v%-3 暂记帐||未定帐suspense account
zOFHdd ,"g l`:u5\ rM 9Hb|$/FD Eaxsg 过期帐||延滞帐overdue account||pastdue account
+(afO~9 J65:MaS >b5 ;I1o=y E.ji;5 杂项帐户sundry account
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S13 详细帐单||明细表detail account
x^pt^KR; |_7k*:#q: >#l:]T W(4$.uZ) 呆帐bad account
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xVX:kDX FeO1%#2<y 会计项目title of account
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C &=n/h5e0t& 会计薄||帐薄account-book
&.s.g\ +,$pcf<[V 6oZHSjC* r@vt.t0# 营业报告书||损益计算表account of budiness||business report
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I>`Q' h*!oHS~/l kTI5CoXzq v'Ehr**]+ 借贷细帐||交验帐account rendered
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ZnzO] qnWM %k xDH#K0-#L 明细帐account stated
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1 pnz: <V"Y( f_xvX f: TecMQ0
KD 与…银行开立一户头to open an account with
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h0 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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与…有交易to have an account with
|o9`h 9i n^hkH1vY \-[bU6\A\ |&W4Dkn 作成会计帐||有往来帐项to make out an account with
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i _kMHF ^dhx/e%s 清算||清理债务to make up an account
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}L=2 清洁帐目||与…停止交易to close ones account with
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结帐to close an account
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^--R#$X T|D^kL%m! 清理未付款to ask an account||to demand an account
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3F!)7 结清差额to balance the account with
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>*=~R =p=/@ FN h^Yh~84T N wNxO 清算to settle an account||to liquidate an account||to square an account
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`0%Q 0|j44e} 审查帐目||监查帐目to audit an account
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Z1u- c_+fA ^9 LoxU- _/}$X"4 检查帐目to examine an account
1hi,&h {^N,$,Ab. '/ Hoq [f lK 转入A的帐户to charge the amount to As account
71P. 9Iz gzSm=6Qw0 ocK4Nxs wXqwb|2 以计帐方式付款to pay on account
uM\\(g} tx9%.)M:n /.!&d^ F02TM#Zi 代理某人||为某人on ones account||on account of one
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nB? 0n`Temb/ Q$]1juqg 为自己计算||独立帐目on ones own account
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(>TP F}meKc?a 由某人收益并负风险on ones account and risk||for ones account and risk
@}!?}QU Pp69|lxV=k CVkJMH_ ts@$* 由某人负担for ones account||for account of one
%@)q=*=y iM:-750n/ Hmhsb2`\ *?uUP 按某人指示||列入某人帐户by order and for account of one
SC2LY Vraz}JV Ps\4k#aOv Nv;'Ys P 列入5月份帐目for May account
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K hslT49m> 编入某中帐项下to pass to the account of||to place to the account of
v<2,OcH H\<0{#F %P<fz1 dQ-g\]d| 寄出清算书to send in an account||to send in render an account
G,Eh8HboK tS3&&t Sw-2vnSdM {6qxg _{ 支票薄cheque book
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支票陈票人cheque drawer
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# s!D2s2b9e z~p!7q&g 持票人cheque holder
r<srTHGLo d`$w3Hy q^wSM hH;i_("i(h 不记名支票cheque to bearer||bearer cheque
'IIa,']H =1|p$@L`% _<c}iZv@ Th\T$T`X$ 记名支票||认人支票cheque to order
BSd.7W;cS= BU>R<A5h "o u{bKe ]=xX_ 到期支票antedated cheque
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tIod=a) B|9XqQ EI 未到期支票postdated cheque
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#CjGj) 保付支票certified cheque
?g@X+!RB =c&.I}^1L ~Cyn w( })uyq_nz 未获兑现支票,退票returned cheque
?/sn"~" eUR+j?5I z/QYy)_j 0/7.RpX,. 横线支票crossed cheque
*nHMQ/uf "66#F a7u*d`3X= Z]k@pR ! 普通横线general crossing
!a!4^zqp 7o!t/WEEq ?GLCd7TP KZ AF9 特别横线special crossing
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r 空白支票blank cheque
x6Gl|e[jv i 2uSPV!Tf rqm":N8@ N;>s|ET 失效支票,过期支票stale cheque
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A ?pd/cj^ N0\<B-8+,> 普通支票open cheque
? `kZ 6$ JlRNJ#h> gCVOm-*: 4_'B oU4 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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| lU$0e09 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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Mx:Jh-YN eC6wrpZO 支票换现金||兑现to cash a cheque
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QX=x^(M$m 清理票款to clear a cheque
@*UV|$~(Q S>j.i n)35-?R/M gMPp'^g]_ 保证兑现to certify a cheque
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;n 填写支票数额to fill up a cheque
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@ <Kl$ek8 支票上划线to cross a cheque
{5d 5Y%& tL<.B ;mwnAO B/!/2x 开发支票to make out a cheque
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whI) DrxQ(yo} M1*bT@6 签发支票,开立支票to draw a cheque||to issue a cheque
M,bs`amz cKoW5e|u Z`ww[Tbv~ "J+4 透支支票to overdraw a cheque
0?gHRdU" _./s[{ek E7aG&K :rjfAe=s 背书支票to endorse a cheque
.|s,':hA iy]?j$B$ $p$p C/:% n}(A4^=4KQ 请付票款||清付票款to pay a cheque||to honour a cheque
MPw?HpM Cz9MXb]B #V#!@@c;? DGS,iRLnA 支票退票to dishonour a cheque
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k2@ "VU/Ucb7 WBm)Q#1: 拒付支票to refuse a cheque
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r u DL!%Np?` Q {BA`Q@V 拒付支票to stop payment of a cheque
kY{$[+-jR #Q*V9kvU/H ?A*!rW:l; Ude?[6 提示要求付款to present for payment
WY!4^<|w" ;YW@ 3F-h &oy')\H \4C[<Gbx$( 见票即付持票人payable to bearer
U/|JAg# ecQ,DOX|b d)acWF\ N3@[95 支付指定人payable to order
J.M&Vj: woBx609Aak yBIX<P)vE' }<l:~-y| 已过期||无效out of date||stale
0(:SEiz6s FoH1O+e |\G^:V[. cY kb3( 请给出票人R/D||refer to drawer
%b4tyX:N0 e"NP]_vh, ]t`SCsoo RwOOe7mv 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
\x]\W#C Qx8(w"k* dt+r P% 32%Fdz1S 文字与数字不一致words and figures differ
Qr4 D 7C,giCYU 6y MZ2% $u yx 支票
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`8RKpZv& 时间已过account closed
IOdxMzF`m n_9Ex&?e ka8Y+Gs 7}6CUo 更改处应加盖印章alterations require initials
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IM/xBP 时间已过effects not cleared
}zQgS8PQH QeuM',6R i$PO#} q`IY;"~ 停止付款payment stopped
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+qC[X~\ 支票毁损cheque mutilated
o.0tD dM= &?g m6n%?8t %<(d%&~ 汇款||寄钱to remit||to send money
t&J A1|q !U m9ceK e(|Z<6 =&$z
Nc4h 寄票供取款||支票支付to send a cheque for payment
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y#iz$lX R t(uvc{K* Q!V:=d 寄款人a remitter
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hD ?{^_z_, AguE)I&m vJ^~J2#5 收款人a remittee
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_E?3 国外汇票foreign Bill
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s3d$C?B 国内汇票inland Bill
&|#[.ti1 n-" (~ *?HGi>]\| 7KhS{w6 跟单汇票documentary bill
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:~U \?T9v k/wD@H N 空头汇票accommodation bill
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ztU8, $$1t4=Pz i:0v6d K8X7IE 原始汇票original bill
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\\KjiT' D48e30 `HXv_9 改写||换新票据renewed bill
s!/lQo5/ Lxv 4w jo<xrn\ ra T9 即期汇票sight bill||bill on demand
yT@Aj;X0v o&E8<
e rBTg"^jsw ',0:/jSz …days after date||…days after date…日后付款
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S=!WFKcJR Y|fD)zG_ \j`0f=z_ …months after date||…months after date…月后付款
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bI.K[0^ s"`~Xnf Bc"MOSV0 ?o;ip 见票后…日付款…days after sight||…days sight
[:cD znsQ/[ .b3h?R*& fc*>ky.v 见票后…月付款…months after sight||…months sight
`5Kg[nB: 5cIZ_# ITw *m3 M0fN[!*z 同组票据set of bills
qS/}aDk& 8Re[]bE -eF-r=FR vF$(
Y/ 单张汇票sola of exchange||sole of exchange
Gg'!(]v uS`} M=liG+d z!3=.D 远期汇票usance bill||bill at usance
0>BxS9?w -a)1L'R Unb2D4&' s`bGW1#io 长期汇票long bill
{q)d R QQ'Wg ^Qx?)(@ #kM|!U= 短期汇票short bill
SPb+H19; K`Kv .4 sWr;%<K KBB)xez
8 逾期汇票overdue bill
d*d:-f~q ?0/$RpFEM# YQN:&Cls L8h3kT 宽限日期days of grace
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*Q-o #s~;ss , 电汇telegraphic transfer (T.T)
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8sB ?4R%z([X7 Fa>f'VXx yk8b>.Y\A 邮汇postal order||postal note (Am.)||post office order||money order
; R+>}6 2X\Pw "++\6H< t,fec>. 本票promissory note (P/N)
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kku<0<(N ]oV{JR] 押汇负责书||押汇保证书letter of hypothecation
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ph dB_0B. 副保||抵押品||付属担保物collateral security
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$ ^yPZ$Q O"'xAPQW l9f_NJHo 担保书trust receipt||letter of indemnity
Q)0KYKD+@ HQP.7.w7 5 {jO+N+Ez9 jV}8VK*`+ 承兑||认付acceptance
(-WRZLOQ Jo\MDyb] _ARG
" VH]}{i"` 单张承兑general acceptance
kAEq +{h a|z-EKV -NJpql{Cb :*KTpTa 有条件承兑qualified acceptance
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