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。
fkLI$Cl 会计报表statement of account
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;]U1 "r!>p\.0O 往来帐目account current
;kSRv=S eWKFs)C] `Aa}q(}k pbfIO47ZC 现在往来帐||存款额current accout
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w 销货帐account sales
*QKxrg xJG&vOf;? UQ0Sfu /_WAF90R? 共同计算帐项joint account
W''%{A/' tcDWx:Q Ck:RlF[6C bQU{)W 未决帐项outstanding account
w=NM==cLj (`W_ -PI iA~LH6 jL9g.q4^ 贷方帐项credit account||creditor account
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Ihu9W v|!u]!JM myq@X(K d#-scv}s5 借方帐项debit account||debtor account
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% rJjNoY 应付帐||应付未付帐account payable
?*oBevUnCY z3n273W>6 lu_kir~ ,/fB~On- 应收帐||应收未收帐account receivable
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CP]nk0 新交易||新帐new account
<{ER#}b:O Zz,j,w0 Z (vR9vOpJ _i3?;Fds 未决帐||老帐old account
dd+hX$, ojc m%yd f|v5itO2 3_DwqZ 'O 现金帐cash account
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mNII-XG 流水帐running account
jv;8Mm Y>J$OA: `4SwdW n ut*sx9l 暂记帐||未定帐suspense account
[Qw BSq8) <)68ol~< vVbBg; { 5cUz^ > 过期帐||延滞帐overdue account||pastdue account
9ZD>_a }5Zmc6S{ `i `F$ ; Jkx_5kk/\ 杂项帐户sundry account
o?{-K-'B$ !g.?+~@ ]/#3 P Y9}ga4 详细帐单||明细表detail account
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bte 1 u~Xk? 呆帐bad account
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3p @e#{Sm 会计项目title of account
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/Gl8 6/dP)"a(' 会计薄||帐薄account-book
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_Zt:tzO |e_'%d& 营业报告书||损益计算表account of budiness||business report
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" 借贷细帐||交验帐account rendered
>^~W'etX| 3E-dhSz:i 3P *[!KI Aa`R40 yl 明细帐account stated
-NPX;e$< ;S?ei>Q gSk0#Jt MP|$+yuR~ 与…银行开立一户头to open an account with
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c6Z"6-}$ Zs|m_O G 与…银行建立交易to keep account with
sh/4ui{ 3rj7]:Vr | /X+2K}3 s^"*]9B" 继续记帐to keep account
-KL5sK `D? &)Y PVi0| Q"s]<MtdS 与…有交易to have an account with
X?$"dqA f;%=S:3 Q%QIr IP!`;?T= 作成会计帐||有往来帐项to make out an account with
>x*ef]aS =eQ'^3a .k"unclT0 ?/fC"MJq? 清算||清理债务to make up an account
T2}X~A 6J<R;g23R] zwJ\F ' !PfdY&.) 清洁帐目||与…停止交易to close ones account with
W+i&!' !8*7 {7 !}hG|Y6s 629ogJo8 结帐to close an account
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/,:1 Z4dl'v)9 清理未付款to ask an account||to demand an account
kA/yL]m^S "..I$R Z=beki] 'F^1)Ga$ 结清差额to balance the account with
PU-L,]K ub]s>aqy m#^;V ZKJhmk 清算to settle an account||to liquidate an account||to square an account
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>J_(~{-sNG 审查帐目||监查帐目to audit an account
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8|?0>3) [$@EQ]tt/ A$n: @CS%=tE}U 检查帐目to examine an account
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D5JA` h\4enu9[RL *-&+;|mM L0qL\>#ejr 转入A的帐户to charge the amount to As account
K.Y.K$NjP{ _~ 3r*j _FkH;MG WS 3F$N@K~s 以计帐方式付款to pay on account
EKUiX#p:M $mxl&Qr>Q; gkDXt^Ob _QneaPm% 代理某人||为某人on ones account||on account of one
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Cmf >]x%+@{| ir~4\G! 为自己计算||独立帐目on ones own account
:464~tHI[` L-Mf{z drJUfsxV sC_doh_M 由某人收益并负风险on ones account and risk||for ones account and risk
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H 由某人负担for ones account||for account of one
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l ,L; y>::1 R]l2,0: 按某人指示||列入某人帐户by order and for account of one
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1&'U* t\O#5mo YoSBS QC(ce)Y 列入5月份帐目for May account
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fVZho{ .SDE6nvbW jpZ 7p; zor 编入某中帐项下to pass to the account of||to place to the account of
~BgNMO;| U%)*I~9 m,Mg ]?_V+F 寄出清算书to send in an account||to send in render an account
lr=quWDY Y8/&1s_ 9u>X,2gUR Y]Zp[! 支票薄cheque book
j rg B56LL IO"q4(&;P4 e!w#{</8Q 8-9<r 支票陈票人cheque drawer
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Lp 持票人cheque holder
"YN6o_*] V=E5pB`Pr ^ R3g7 DG G*g*+D[HM 不记名支票cheque to bearer||bearer cheque
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xFX"_J `~1#X _+<AxE9\ 记名支票||认人支票cheque to order
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~ 到期支票antedated cheque
-Zqw[2Q4 ,S1'SCwVdJ /U="~{*-R v %S$5 未到期支票postdated cheque
R.rE+gxO1 } A}Vd:# `&J=3x A s8IjGNs{ 保付支票certified cheque
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\.05< 未获兑现支票,退票returned cheque
wpOM~!9R C <H$}f E#\'$@8j O>IG7Ujl 横线支票crossed cheque
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4kK#uF= 普通横线general crossing
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? 特别横线special crossing
*s!T$oc 2 '8I/>- qR^+K@*| (n2=.9k! 空白支票blank cheque
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Lp{/ .FvIT]k- 失效支票,过期支票stale cheque
!uhh_3RH :(i=> ~O i7`/"5I z*WQ=l2 普通支票open cheque
]F4|@+\9 Zrq\:KxX )Nl xW5 #ihHAiy3 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
FZfhiIf vcSb:(' xgWVxX^) 3#h@,>Z; 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
VB~Do?]*k% 2&:nHZ) sl*&.F,v= ~\Udl 支票换现金||兑现to cash a cheque
];Y tw6A jC'Diu4|Q 0fx.n HG)h,&nc- 清理票款to clear a cheque
@Cl1G Lasi)e=$< W 6CNMI] .7n`]S/ 保证兑现to certify a cheque
K}Lu1:~ ^/7Y3n!|3 j8?rMD~ -7m7.>/M 填写支票数额to fill up a cheque
YF13&E2`\ hJ(S]1B~G \C`2z]V% C 4\Q8uK 支票上划线to cross a cheque
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I 开发支票to make out a cheque
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, _8OSDW*D5t fCi1JH; j8ag}% 签发支票,开立支票to draw a cheque||to issue a cheque
''B}^yKEW g;!,2,De} M;E$ ]Z9 UvVq# <- 透支支票to overdraw a cheque
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E-+#p J\\o#-H ^vo]bq7 背书支票to endorse a cheque
tN&X1 tnC,1HV0[ # |,c3$ Ve4@^Jy; 请付票款||清付票款to pay a cheque||to honour a cheque
]PZ\N~T x$24Nc1a' IHj9n>c)[ jR{Rd}QtQ 支票退票to dishonour a cheque
E7|P\^}m(f R TeG\U L_}F.nbS5 ;r3|EA35 拒付支票to refuse a cheque
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PI 4 UnN~ :tBZu%N/N /w:~!3Aj0+ 拒付支票to stop payment of a cheque
*x&y24 a9TKp$LP` q%k _C0 1#^r5E4 提示要求付款to present for payment
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7(j<'R 4GqE%n+ta~ 见票即付持票人payable to bearer
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t 支付指定人payable to order
|%5nV=&\ /SQ1i}% B e2yS]U !!UQ,yU 已过期||无效out of date||stale
C/A~r p`{ | [< +xRSd * qn~:B7f 请给出票人R/D||refer to drawer
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et '1Q [& KVCj06}j nAW`G'V# 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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svI: ,SSq4 Z1M{5E LkIbvJCV 文字与数字不一致words and figures differ
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7 ^ l9NF 支票
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6T{SRN{ 时间已过account closed
K^+}__;] U Zc%XZ`"V 2q*aq% 9U~sRj=D 更改处应加盖印章alterations require initials
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yaKw/vV 时间已过effects not cleared
ad[oor/7| @mId{w z I6Mr[#* eFdN"8EW 停止付款payment stopped
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X*kF F otHITw[ 6b9&V` 支票毁损cheque mutilated
3Mt Alc0xp A J"/T+g_ caC(KK#< F_C_K"[s 汇款||寄钱to remit||to send money
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Y+'522er LX_{39?<{ ,7nA:0P 寄票供取款||支票支付to send a cheque for payment
![a~y`<K, Ig M_l= p$*;>YKO UAq%Y8KA 寄款人a remitter
yCG<qQz ;IYH5sG{ W^AY:#eX~Q "[BDa}Il 收款人a remittee
JOm6Zc {r2fIj~V a5xmIp@6 sCE2 F_xjL 国外汇票foreign Bill
7f\@3r N"wp2w ~^R?H S '4}c1F1T_ 国内汇票inland Bill
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}N5 跟单汇票documentary bill
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e=%6\&q ,t=12R]> ie%_- 空头汇票accommodation bill
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M[ z d$(>=gzBQ Qo;#}%}^^ SJdi*> 原始汇票original bill
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qm)OZE? 改写||换新票据renewed bill
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= bhb*,iWA AZTn!hrU 即期汇票sight bill||bill on demand
>7^+ag~& Vt!<.8&` @\UoZv( j$8i!C …days after date||…days after date…日后付款
5h4E>LB.B 6b8@6;&LI 0fd\R_"d. >.-$?2 …months after date||…months after date…月后付款
>`@yh-'r 5@{+V!o, K{s%h0 A|esVUo<3^ 见票后…日付款…days after sight||…days sight
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!dW77kLTg X0.-q%5 n*oa J<o% 见票后…月付款…months after sight||…months sight
%$l^C!qcY k9^Vw+$m *I(g~p h1 D#, 同组票据set of bills
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A4h?/ XFg.Z+ # p~sfd 单张汇票sola of exchange||sole of exchange
Z{w{bf1&A ab=s+[r1 ;|hEXd?b `>q|_w\e 远期汇票usance bill||bill at usance
cc%O35o N+vU@)_lC 7Pc0|Z/ hCLXL 长期汇票long bill
(&6C,O~n^. $nOd4{s_ YW}1iT/H ;
-RhI_ 短期汇票short bill
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6rnehv!p 4R U1tWQ% 逾期汇票overdue bill
@J~y_J{ jj)9jUz O^]I>A#d rI:KZ}GZ 宽限日期days of grace
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{=9 i;0`d0^ 电汇telegraphic transfer (T.T)
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r2KfC v}IP%84 fJCh 邮汇postal order||postal note (Am.)||post office order||money order
!40t:+I RZfC? 0;)6ZU L!L/QG|wdf 本票promissory note (P/N)
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q ~zz |U!TG 押汇负责书||押汇保证书letter of hypothecation
3D~Fu8Hg1 =&fBmV 5Ag>,>kJ6 LeW.uh3. 副保||抵押品||付属担保物collateral security
$/C<^}A e76@-fg \i-jME(sN &1Fcwj 担保书trust receipt||letter of indemnity
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7FB u,F d[[t 承兑||认付acceptance
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WIlj 单张承兑general acceptance
*:.0c ke>\.|HT} l1cBY{3QD 8{+~3@T 有条件承兑qualified acceptance
l7{hq}@;cC ?<frU ,{ ioi |->y'V 附条件认付conditional acceptance
Re1@2a> gSj-~kP YY!(/<VI ,:\2Lf 部分认付partial acceptance
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