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。
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m 会计报表statement of account
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2i Z,osdF #e8NF,H5 RGim):1e 往来帐目account current
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现在往来帐||存款额current accout
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> B3^4,' 销货帐account sales
;tF7GjEp G6b\4}E D'823,-). e/<Og\}P/ 共同计算帐项joint account
}~RH!Q1 9H<6k* \;>idbV jpCQ2 XD: 未决帐项outstanding account
M/,jHG8v .{1MM8 Q v&EHp{8Qd Wh)QCp0|n 贷方帐项credit account||creditor account
T?+xx^wYk P:")Qb2 3' WS6B+ n2+eC9I 借方帐项debit account||debtor account
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`x2 J8x>vC h.6yI 应付帐||应付未付帐account payable
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o 应收帐||应收未收帐account receivable
zA![c l>$ }>w;(R oh5fNx @Kd lX>i 新交易||新帐new account
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^AUmIyf_ 未决帐||老帐old account
u=I>DEe@c ?hS n) H5Rn.n( | > @ulvHL 现金帐cash account
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a<[@p @Zs}8YhC 流水帐running account
|/g\N,] ".qh]RVjV '(kySf[ LmLV2f 暂记帐||未定帐suspense account
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?u 过期帐||延滞帐overdue account||pastdue account
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3o tWi@_Rlx; 杂项帐户sundry account
#Vanw ! gJ>?<F; JQ%`]=n(/ -O_5OT4 详细帐单||明细表detail account
(i7]N[ #`/KF_a3\> W:P4XwR{ un[Z$moN" 呆帐bad account
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_ 38%]GQ 会计项目title of account
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b:>(U. 会计薄||帐薄account-book
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&|H?J,> 营业报告书||损益计算表account of budiness||business report
4)iSz> ~;| j ij:}.d6 ]]+wDhxH 借贷细帐||交验帐account rendered
AMvM H w1aa5-aF j%b/1@I u|=_!$8 明细帐account stated
p,@_A' `w]=xe y&A*/J4P vI#\Qe 与…银行开立一户头to open an account with
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与…银行建立交易to keep account with
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"s| 继续记帐to keep account
Xf9<kbRw/ j|KZ HH%dc :Cw|BX@??U bQb>S<PT 与…有交易to have an account with
N/Z3 EF_ s*:J=+D]G qp_kILo~ 7f'9Dm` 作成会计帐||有往来帐项to make out an account with
(H<S&5[ DTt/nmKAqJ N|T%cdh:/ *8fnxWR 清算||清理债务to make up an account
7Cx%G/( F>)u<f,C <n>Kc}c ?Il$f_"B: 清洁帐目||与…停止交易to close ones account with
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^"d 结帐to close an account
D(s[=$zua GNqw]@'Yf jhUab], M/ 0!B_(R 清理未付款to ask an account||to demand an account
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E 结清差额to balance the account with
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L 清算to settle an account||to liquidate an account||to square an account
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k !!b5vzyve Z+=W gEu1 Ti!j 审查帐目||监查帐目to audit an account
Ix^xL+Tm "?EA G amK?LDf] O$E3ry+? 检查帐目to examine an account
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y -wy$ ?Ha 转入A的帐户to charge the amount to As account
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'WzIk2 gXZ.je)NM 以计帐方式付款to pay on account
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|6n.'f+ KTD# a1W *T*=~Y4kE 代理某人||为某人on ones account||on account of one
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7ah 为自己计算||独立帐目on ones own account
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_p\ q%w\UAqA lV:R8^d 由某人收益并负风险on ones account and risk||for ones account and risk
p[VBeO^% WLQm|C, H`G[QC z*. 4Y 由某人负担for ones account||for account of one
:[m;#b _|bIl%W;\' "GEJ9_a[ IExo#\0'6 按某人指示||列入某人帐户by order and for account of one
\]e"#"v}}_ w7$*J:{ J4#t1P@Na Eg-3GkC 列入5月份帐目for May account
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C 3xWeN#T0 tI|?k(D 编入某中帐项下to pass to the account of||to place to the account of
Wp`wIe6 ^&MMtWR a?/GEfd ?~$0;5)QC 寄出清算书to send in an account||to send in render an account
NDEltG( $-[V)]h E%t_17,=j cu5Yvp 支票薄cheque book
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Sg(fZ' - rn #FmM .p NWd 支票陈票人cheque drawer
r t@Jw]az :^tw!U%y1 1P:r=Rt/ ml <X92Y 持票人cheque holder
wN\%b}pp 8Eyi`~cAiH zs<W>gBq i\lur ET 不记名支票cheque to bearer||bearer cheque
1Y:lFGoe Fq>=0 ) aN?{MA\ ^I=c]D]); 记名支票||认人支票cheque to order
Veo:G{ (lq7 ct r63_|~JVB< \Y&* sfQ 到期支票antedated cheque
w?)v#]<- u@tJu'X 17AJT WeNx9+2=Z 未到期支票postdated cheque
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&D 保付支票certified cheque
8d|omqe~P j&6'sg;n) QlmZBqK}& 7cV9xIe^ 未获兑现支票,退票returned cheque
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Gu[ mX3~rK>@~ =+9.X8SP 横线支票crossed cheque
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E 普通横线general crossing
eSo/1D ~CiVLSH= 35I y\ W`_pjld 特别横线special crossing
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P=PcO> Um YReF<<_ [lZo'o 空白支票blank cheque
UQ6UZd37 bh9rsRb}O to{/@^ D ,_;+H*H>" 失效支票,过期支票stale cheque
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< PhF.\Wb 普通支票open cheque
$MD|YW5 V\Oe ]w ~>u]ow= V^fSrW] 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
>^}nk04 QWVH4rg "^E/N},%u5 )D\cm7WX^[ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
<YX)am'\y (qd $wv^h > w:+nG/r k[lYdk 支票换现金||兑现to cash a cheque
/ *3[9, ^9*FYV b<,Z^Z_ H.`>t 清理票款to clear a cheque
/MFy%=0l Vj?{T(K1[ Zwy8SD'L [P,YW|:n 保证兑现to certify a cheque
[U+6Tj, lrSdFJ% %gj's-!! l%"[857 填写支票数额to fill up a cheque
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qb1aZ *?jU$&Qpj* `H+~LVH 7tWt3 支票上划线to cross a cheque
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}>w ghvF%-."1 }p-<+sFo 开发支票to make out a cheque
]D|sQPi]F U-.?+` XE8~R5 'Okitq+O 签发支票,开立支票to draw a cheque||to issue a cheque
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l0 d g-^Cf 9^l[d< V9xZH5T8^ 透支支票to overdraw a cheque
K"'W4bO#7 }`k >6B !(\OT dhl[JC~ _ 背书支票to endorse a cheque
=hE5 ?}EP+ |k5uVhN o6f^DG3* nLK%5C 请付票款||清付票款to pay a cheque||to honour a cheque
0{|ib ! uv*OiB" zt/p'khP3 @ yJ/!9?^ 支票退票to dishonour a cheque
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:ie7HF 拒付支票to refuse a cheque
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a> yjCY2T E hDc,#~! 拒付支票to stop payment of a cheque
4-^LC<}k RB1c!h$u 1B~H *=t4h mo%9UL,#W 提示要求付款to present for payment
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_ 见票即付持票人payable to bearer
U85t !U ,ry2J,IT7 dtJaQ` w-Zb($_ 支付指定人payable to order
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>xUgpQi wc-H`S|@ @+A`n21,O ]/;0 已过期||无效out of date||stale
|6LC>' $^R[t; EgIFi{q=0 k,0RpE 请给出票人R/D||refer to drawer
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= !D<1< )mO|1IDTN Ikiv+Fq( 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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ma\_ CFD& -tED& |YjuaXd7N 文字与数字不一致words and figures differ
061@N=p8 vGWX= O ~X;r}l=k< {xr!H-9ZAA 支票
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i}Ea>bi{N 时间已过account closed
(1\!6 j6Acd~y\2 . (*V|&n YBQO]3f 更改处应加盖印章alterations require initials
vW6Pf^yJ Gad!}dz 88Yp0T<1 R:YX{Tq DV +DJcF
OI B~W 时间已过effects not cleared
|;{^Mci% ewB&PR h$|K vS m<005_Z0Q 停止付款payment stopped
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B&|F9Z6D $A6'YgK 支票毁损cheque mutilated
%,%s09tO R^P~iAO Fs_V3i3|L !I5_ln 汇款||寄钱to remit||to send money
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#?%I# C)`ZI8 ?m#X";^V 寄票供取款||支票支付to send a cheque for payment
}K9Vr! 2-nL2f!a{p 2;.7c+r0 YcE:KRy 寄款人a remitter
F>&Q5Kl R C/%umazP9 dsqqq,>Q tUv@4<~,/ 收款人a remittee
DIodQkF x- ) D@dw< a^i`DrX qQ%zSJ? 国外汇票foreign Bill
L<]j& ^Qz8`1`;Z g;w4:k)U 2qKo|'gL` 国内汇票inland Bill
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sq( $ t_s7 跟单汇票documentary bill
CF>k_\/Bj eSoOJ[&$ bG67TWY) t*y4)I !gR 空头汇票accommodation bill
hFuS>Hx gE(QVbh( &$jg *Kr r|cl6s!P 原始汇票original bill
[ivz/r(Rj ^CI.F.#X| qdm5dQ (c b_cnVlN[ 改写||换新票据renewed bill
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9 LslQZ]3MY 即期汇票sight bill||bill on demand
}q T @. %l[Cm4 =1)yI>2e%} _ZIaEJjH/ …days after date||…days after date…日后付款
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6 +^V A2qus$ …months after date||…months after date…月后付款
l@4hBq b*qkox;j Yi&;4vC FyJI@PZdI- 见票后…日付款…days after sight||…days sight
uDK`;o'F xT{qeHeZ9, !
tv3.:eT UF=5k~7<b 见票后…月付款…months after sight||…months sight
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r X_+`7yCi"x R}Uvi9? 同组票据set of bills
7<x0LW 4O9HoX#-? y.JAtsxD 2V/A% 单张汇票sola of exchange||sole of exchange
7!hL(k[ kf_s.Dedw HI#}M|4n -]~U_J] 远期汇票usance bill||bill at usance
;5ugnVXu pK1P-!c HcUivC *:\-:* 长期汇票long bill
Run)E*sf ,AGK O,w FoWE< 7 ;|jq39 短期汇票short bill
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<tuh%k 逾期汇票overdue bill
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Uv7{( fC.-* r S&]+r< 宽限日期days of grace
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&4G2 eT[,k[#q fU!C: 电汇telegraphic transfer (T.T)
ruS/Yh .sAcnf" Y~dRvt0_w QB#f'X 邮汇postal order||postal note (Am.)||post office order||money order
v+znKpE k`Ab*M$@Xs PDREwBX {F6hx9? 本票promissory note (P/N)
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uvm zv <, {Mp>+e@xx -0YS$v%au> 押汇负责书||押汇保证书letter of hypothecation
p+snBaAo} ]n${j/x Z$X2*k6PK "^;'.~@e8 副保||抵押品||付属担保物collateral security
P-K\)65{Y 9Vxsv*OR, xVuGeanCv u Y V= 担保书trust receipt||letter of indemnity
m0paGG ppR~e*rv- ^(V!vI* Itr yiU9 承兑||认付acceptance
ZL #4X*zT h\Op|#gIT @NlnZfMu ;x@9@6_ 单张承兑general acceptance
v#IW;Rj8 7 '2E-#^ kMo;<Z %&c[g O!Za 有条件承兑qualified acceptance
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附条件认付conditional acceptance
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&e7yX 部分认付partial acceptance
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