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。
p)z-W( 会计报表statement of account
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,]U[W 往来帐目account current
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!.DnKu ~1d!hq?/q Q%M_ 现在往来帐||存款额current accout
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#jgqkMOd,j E4i@|jE~) 销货帐account sales
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OT%V{hD 共同计算帐项joint account
,$PFI(Whk U%n,XOJ cLHF9B5 ~ ;XYwQ" 未决帐项outstanding account
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\W z[Z2H5[ *78)2)=~ BP:(IP!& 贷方帐项credit account||creditor account
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> 'Y ,1OK /bi6>GaC:E 借方帐项debit account||debtor account
jF4csO=E V 1*Ad pIvfmIm g?gqkoI 应付帐||应付未付帐account payable
p}&Md-$1 {GK(fBE /'mrDb_ip n{L:MT9TD 应收帐||应收未收帐account receivable
w)^\_uAlS x!`b'U\ ~JAjr(G#o >eRZ+|k?N 新交易||新帐new account
`,Xb8^M2 h)^dB,~ q;ZLaX\bFl ia_Z\q 未决帐||老帐old account
8,_ -0_^$ .<HC[ls #n=A)#'my 5cgo)/3M@} 现金帐cash account
+8^5C,V z'_&|-m rAM*\= J"5jy$30'$ 流水帐running account
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O? ; %V31B\]Nz7 [7'#~[a~ FOc|*>aKP 暂记帐||未定帐suspense account
G l_\Vy Zd8drT'@# ix^gAot ^Wif!u/HM 过期帐||延滞帐overdue account||pastdue account
B;SzuCW H_Iim[v# I/Sv"X6E V@$GC$; 杂项帐户sundry account
]7v81G5E .\Ul!&y RzpC1nd |MR%{ZC^i 详细帐单||明细表detail account
7AI3|Ts]p |3S'8OeCI P87ld._ %)8d{1at 呆帐bad account
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+ 会计项目title of account
=x=1uXQv5 XpR.rq$] :-w@^mli u/_Gq[Q,u 会计薄||帐薄account-book
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ZyHIMo| GXarUj s (~=Qufy 营业报告书||损益计算表account of budiness||business report
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AxP &aY/eD {-o7w0d_ *4-r`k|@>/ 借贷细帐||交验帐account rendered
YfTd ?68$3; P)Z/JHB F# jCEq 明细帐account stated
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b;Hm\aK W"W@WG9X0 4Sg<r,G 与…银行开立一户头to open an account with
}Vs~RJM)} 9@(O\ xr B1x'5S;Bq o~Bk0V= 与…银行建立交易to keep account with
J f\Qf #x, ]D W3Fy mCI ,@}W@GGP) 继续记帐to keep account
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rIb$ 与…有交易to have an account with
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%bj9{(0 作成会计帐||有往来帐项to make out an account with
CHQ{+?# A28ZSL #rh0r` &z ./4X 清算||清理债务to make up an account
j%6|:o3G( zzulVj* ~Y1"k]J L@C >-F|p 清洁帐目||与…停止交易to close ones account with
RH<@c^ S 6b- o@qN#Mg?>} 1h#w"4 结帐to close an account
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o,2 Xulh.:N} Gh>"s #+ Ln"+nKr 清理未付款to ask an account||to demand an account
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HKQwu ;y:#S^|?-z I>N-95 结清差额to balance the account with
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C! aX45eg <wIp$F. e1f^:C 清算to settle an account||to liquidate an account||to square an account
H @3$1h&YS Ig40#pA tEi@p;Z> k#l'ko/X 审查帐目||监查帐目to audit an account
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WMl x]yHBc -L^0-g 检查帐目to examine an account
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转入A的帐户to charge the amount to As account
#Pe\Z/ 4aIlzaA 5n|MA J@u!S~&r 以计帐方式付款to pay on account
~Mg8C9B?%3 @F""wKnV Y\\3g_YBF 44/0}v] 代理某人||为某人on ones account||on account of one
4wM$5 IkE'_F ^)eessZ Gaw,1Ow!`2 为自己计算||独立帐目on ones own account
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由某人收益并负风险on ones account and risk||for ones account and risk
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K EF_h::A_ 由某人负担for ones account||for account of one
~'PS| zm_hLk Y/:Q|HnXQ z9uEOX&2\ 按某人指示||列入某人帐户by order and for account of one
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];wohW% 列入5月份帐目for May account
%n V@'3EI .{Eg(1At Wb}0-U{S' c,[qjr#\> 编入某中帐项下to pass to the account of||to place to the account of
x.yb4i=Jq iz,q8}/( .J7-4 {?h6*>-^Z 寄出清算书to send in an account||to send in render an account
^/5E773 Ff1M~MhG +wf& L (cqA^.Td 支票薄cheque book
9g^./k\8% < 8W:ij.` XN 0RT>@ K\%"RgF@& 支票陈票人cheque drawer
"b+3 &i| [/2@=Uh- {&JurZ ,y{fqa4 持票人cheque holder
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不记名支票cheque to bearer||bearer cheque
0ju wDd /[)P^L` tIp\MXkTQ& 56~da ){gd 记名支票||认人支票cheque to order
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1dl 5x L,~" FL_ arhrqD 到期支票antedated cheque
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9vw7S ,r)d#8 66y ,{t 未到期支票postdated cheque
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TlZlE^EE< 保付支票certified cheque
;lPhSkD CEJG=*3 Z;> aW;Wt I7-PF? 未获兑现支票,退票returned cheque
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:) qi5>GX^t]b }v|[h[cZ ,;-cz-, 横线支票crossed cheque
Sv]"Y/N :r|P?;t( xN~<<PIZ fJ+E46|4 普通横线general crossing
]KII?{<k fJN9+l <P)%Ms x+j/v5 特别横线special crossing
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D 空白支票blank cheque
o~z.7q dL Py%q g&20F`.N*> E52:c]<'m 失效支票,过期支票stale cheque
9<#R;eIsv p<.!::* %( ^|axt VhMO l~>rpG 普通支票open cheque
J +Y|# U 63\>MQcLy W2V@\ "+OMo-<K7 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
91'^--N 3uiitjA] <L[)P{jn?p 2FtEt+A+' 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
W;j)ux7jMY pc(9(. | -cS4B//IK8 = ~R3*GN 支票换现金||兑现to cash a cheque
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${{ /IR5[67 清理票款to clear a cheque
8&AorYw[ o`]FH_ G5@@m- _34YH 5 保证兑现to certify a cheque
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]E ojI"<Q~g &~6O;}\ 81 Not 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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>\Dq 开发支票to make out a cheque
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7o MA QY/s~F ;^SgV 签发支票,开立支票to draw a cheque||to issue a cheque
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` >I;#BE3 ))zaL2UP. 745PCC'FK 透支支票to overdraw a cheque
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BNUf0; u01^ABn 9%veUvY 背书支票to endorse a cheque
I!@`_Q9N >}tG^ )os ImW~Jy TuR?r`P% 请付票款||清付票款to pay a cheque||to honour a cheque
'\qr=0aW 6<O]_ HZ& O ,)m-nZ5 支票退票to dishonour a cheque
2o}FB\4^i ;\0RXirk @AyW9!vV;3 q&x#S_! 拒付支票to refuse a cheque
f2XD^:Gc U}TQXYAg 1EzA@3:{ ?NeB_<dLa` 拒付支票to stop payment of a cheque
Unk+@$E& "Vy\- ^ !I$RE?7eY RGO
wm~a 提示要求付款to present for payment
x/v+7Pt_ _JB3+0@ 8`<GplO [#H8Mb+7 见票即付持票人payable to bearer
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X:bgY 支付指定人payable to order
s_Gp +- fR{7780WZ >@W#@W*I@ ,bg#pG!x Q 已过期||无效out of date||stale
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e;T KO7cZME 请给出票人R/D||refer to drawer
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E jR o$;x[US =25"qJr 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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l h<q``hn> 文字与数字不一致words and figures differ
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bJB2 F*u;'K S6I8zk)Z4 ggWfk 支票
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\U8Vsx1tl 时间已过account closed
^%.<(:k[L GW#Wy=(_ 9wzYDKN} iddT. 更改处应加盖印章alterations require initials
nz+KA\iW 6cvm\opH (w fZ! HF:PF"|3 mB`r6'#=
#(G&%I A|; 时间已过effects not cleared
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!1c(UR 停止付款payment stopped
d29HEu ,#6\:i i)ctrdP- J(]nPwm=.- 支票毁损cheque mutilated
WF7RMQ51j Z^3Risi #SmWF|/ ~%ZO8X:^ 汇款||寄钱to remit||to send money
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r y{<7OTA) qZ.\GHS Pa*yo:U'h 寄票供取款||支票支付to send a cheque for payment
zc#`qa:0 hkY E7 g`1i[Iu2 [iD!!{6+ 寄款人a remitter
idq= US -p }]r bhRpYP%x l;ugrAo? 收款人a remittee
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C 0NGokaD)H 5sH ee, ]z,?{S 国外汇票foreign Bill
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^d}+. _\6-] 国内汇票inland Bill
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sq%f%?(V R B!g,u `^/Q"zH 跟单汇票documentary bill
N78Ev7PN K"D9. %7 !PgYn 2WoB ;= 空头汇票accommodation bill
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[o. 原始汇票original bill
ZO,]h9?4 bFpwq#PDW> :JlJB e:#\Oh 改写||换新票据renewed bill
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U*Q$:%72vO m{g{"=}YR y~\z_') <> 即期汇票sight bill||bill on demand
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V[w? …days after date||…days after date…日后付款
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QAR<.zXvP …months after date||…months after date…月后付款
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?h{ & xN5}y3 见票后…日付款…days after sight||…days sight
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m!Cl-+u UZyo:*yB 见票后…月付款…months after sight||…months sight
]!/1qF gw H6r3=y( \t}!Dr+yN Z'\_YbB 同组票据set of bills
5yry$w$G) qZ4DO*%b3 m^wYRA. WPPmh~: 单张汇票sola of exchange||sole of exchange
Eq|_>f@@8 *_ "j"{ z2r{AQ.& =KX:&GU 远期汇票usance bill||bill at usance
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^K[pA ? v8LKv`I's =4?m>v,re @Fo0uy\G 长期汇票long bill
1e}wDMU( c[4Z_5B wL:3RZB ;lP) 短期汇票short bill
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n84*[d}t 逾期汇票overdue bill
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R] I&4|T<j z7NaW e 宽限日期days of grace
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O<fbO7.- 电汇telegraphic transfer (T.T)
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T (}'0K? P>:"\I[ [&e}@!8O` 邮汇postal order||postal note (Am.)||post office order||money order
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dZ!,J Tc{r}y[) 本票promissory note (P/N)
9kTU|py d]CRvzW h" j{B EyozhIV 押汇负责书||押汇保证书letter of hypothecation
{eS!cZJ Bisht%]^ ]@Q14
[9X1;bO#f 副保||抵押品||付属担保物collateral security
$6R<)]6 H"m^u6Cmy- !x[+rf >wZ!1Jq 担保书trust receipt||letter of indemnity
zcDVvP uYF_sf Nn+leM #VtlXr>G 承兑||认付acceptance
O]`CSTv'_ " J$vt` )0YMi!&j` AS~O*(po 单张承兑general acceptance
IX$ $pdQ FK0nQ{uB" 5s`NR<|2L 5yuR[VU 有条件承兑qualified acceptance
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M)T Gw$U0 HA[, q8`JRmt)H 附条件认付conditional acceptance
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xAr?B M{1't %
?@PlQ 部分认付partial acceptance
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