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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V70a3# 会计报表statement of account
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3J$ RcUKe, e}u#:ysj niZ/yW{w 往来帐目account current
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~.9S 现在往来帐||存款额current accout
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a'f0Wv0%" #]ZOi`; 销货帐account sales
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!t U*G9 fpVy <lHelX=/ 共同计算帐项joint account
4{Vw30DZ )q?z"F| .".xNHR# A^PCI*SN[ 未决帐项outstanding account
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u_`P M<t>jM@'A# -G<$wh9~3 贷方帐项credit account||creditor account
;~Eb Q Jsee8^_~ p&wXRI <(Ub( 借方帐项debit account||debtor account
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2 9Wng(ef6G 应付帐||应付未付帐account payable
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c1: 应收帐||应收未收帐account receivable
sy+o{] N $QQv$ =/@c9QaVB 5_U3Fs 新交易||新帐new account
ar.w'z HH[b1z2D SRq0y,d e-;$Iv 未决帐||老帐old account
%C*oy$. o/EA%q1 {6YLiQ*_ pEIc?i* 现金帐cash account
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*4 Gd$odKtI M9{?gM9 流水帐running account
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[d /g3U,?qP "WOY`su> 暂记帐||未定帐suspense account
*V(TNLIh; O@jW&-; vKppXm1 mBgMu@zt) 过期帐||延滞帐overdue account||pastdue account
$FEG0& PdG:aGQ> iQpKcBx 3IHya=qN 杂项帐户sundry account
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>IO}}USm 详细帐单||明细表detail account
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AZ cWf8 呆帐bad account
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会计项目title of account
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$)B )}\T~#Q]y 会计薄||帐薄account-book
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[GG<Um 营业报告书||损益计算表account of budiness||business report
'bj$Z M9 y8jk9Tv niY9`8 )y-y-B=+T 借贷细帐||交验帐account rendered
[aX'eMq $d.UF!s L2Uk/E XPE{]4 g 明细帐account stated
'~A~gK0 <T JUKznO nE)?P*$3 Z ;,n{6` 与…银行开立一户头to open an account with
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uXq =rcqYPul0 SN O'*? };!S2+ 与…银行建立交易to keep account with
GQO}E@W6C ^.y}2 D U#6%8~ VqLqj$P 继续记帐to keep account
hkeOe <)+9PV<w n%? bMDS <zH24[ 与…有交易to have an account with
g|8G!7O 6}A1^RB+w S1NM9xHJ *j RNpB{)z 作成会计帐||有往来帐项to make out an account with
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orq oVyOiWo\Z 清算||清理债务to make up an account
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<[Ae0UK vx /NG$ 清洁帐目||与…停止交易to close ones account with
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G~ 结帐to close an account
^@e4 mO U~ QIO O +gh6eY8 9mfqr$3 清理未付款to ask an account||to demand an account
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wgRHc< 结清差额to balance the account with
5]DgfwX `8xt!8Z$ B B*]" gT @DG$ 清算to settle an account||to liquidate an account||to square an account
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F `+cc{k 审查帐目||监查帐目to audit an account
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v:kTZB 1:5jUUL8 }S|~^ 检查帐目to examine an account
Cc7PhoPK WVl yR\. J P'|v" *T0{ yI 转入A的帐户to charge the amount to As account
gSS2)Sd} -E_lwK + HvEiY %7WGodlXW 以计帐方式付款to pay on account
L5 ~wX v8Gm;~ <Uf?7 [;yEG$)K 代理某人||为某人on ones account||on account of one
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:m3l! #wn`choT' Q^=drNV 为自己计算||独立帐目on ones own account
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2<2 KLi&TmIB k4Ed 7T- 5lehASBz 由某人收益并负风险on ones account and risk||for ones account and risk
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K*s w+c%Y\: *V}T}nK7 由某人负担for ones account||for account of one
{x$WBy9 uEqL Dg c!n\?lB Bo.< 4P 按某人指示||列入某人帐户by order and for account of one
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列入5月份帐目for May account
)xKZ)SxV l!z)gto Pyfj[m4+} >drG,v0qh 编入某中帐项下to pass to the account of||to place to the account of
oNW5/W2e; K)!yOa'fH `a*_b9 GZ xG!r- 寄出清算书to send in an account||to send in render an account
B.)!zv\{ 90ZMO7_ w<}kY|A"=- VHwAO:+- 支票薄cheque book
k0[b4cr` y>4r<YZQ iKs @oHW PtP{_9%Dz 支票陈票人cheque drawer
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Td y; oPg4 持票人cheque holder
IY$v%%2WZ ~MuD`a7#G }.+{M.[} ([vyY}43h 不记名支票cheque to bearer||bearer cheque
TV&:`kH O{YT6&.S0 (6b*JQ^^ ^g^R[8 记名支票||认人支票cheque to order
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_M,Y 到期支票antedated cheque
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保付支票certified cheque
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未获兑现支票,退票returned cheque
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9zLe 横线支票crossed cheque
h\]D:S p=fj1* yaDK_fk F0Nl,9h(' 普通横线general crossing
]x;*Z& J #ukH`|- 1$+-?:i C A(j9T,! 特别横线special crossing
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^P 空白支票blank cheque
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wC v|]1x2191 L4Nn:9b B\ <;e 失效支票,过期支票stale cheque
f*(W%#*| >^fpQG 5*~]=(BE ?.*^#>- 普通支票open cheque
_klT WUN|,P`b XA1gV>SJ :"ta#g' 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
d_ [l{ per$%;5E" Exu5|0AAE 2:8p>^g= 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
Oh&k{DWE$ P5$L(x%~ !0}SZ d?9 b6k? 支票换现金||兑现to cash a cheque
T09'qB WP}NHz4H )XFaVkQ} 1:.I0x! 清理票款to clear a cheque
Dr_ (u<[ 3D2\#6yo "/#=8_f ZcQ@%XY3~ 保证兑现to certify a cheque
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, /H *vqr+jr9 9w"kxAN ]b+Nsr~ 填写支票数额to fill up a cheque
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A0A]#=S CGp7 Tx # 支票上划线to cross a cheque
VfFXH,j 'v~%rhq3 lL$no7HBy O]1aez[ 开发支票to make out a cheque
810pJ 8TE2q Pm ^+MG"|)u~ JNx;/6'd, 签发支票,开立支票to draw a cheque||to issue a cheque
xIb"8,N zF7*T?3b" zHg1K,t: 02F\1fXS 透支支票to overdraw a cheque
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)2<$d eKv{N\E 背书支票to endorse a cheque
71I: P|.> P2t9RCH VJoobu1h 3[UB3F4K 请付票款||清付票款to pay a cheque||to honour a cheque
u]$e@Vw. mE)I(< % `iQ9 9 +>BD^[^^ 支票退票to dishonour a cheque
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5f-eWW]! IPa)+ ZQ T[\?fSP C_rA'Hy 拒付支票to stop payment of a cheque
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O O4fc NN"!kuM =K8z8K? 提示要求付款to present for payment
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*J #bZT&YE^ 见票即付持票人payable to bearer
e:T8={LU2W L^%jR= |<Rf^"T YCI-p p 支付指定人payable to order
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C{ EpdSsfDP 已过期||无效out of date||stale
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[ 请给出票人R/D||refer to drawer
qf?X:9Wt UR'P, _gn`Y(c$% K)_DaTmi) 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
f~-Ipq;F >21f%Z *)82iD Z+M* z; 文字与数字不一致words and figures differ
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jC E5`KUMZkq m6iQB\ \ 支票
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[W,} & 时间已过account closed
vq;_x M.h8Kr!. d"~-D; SXF~>|h5< 更改处应加盖印章alterations require initials
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['#3GJz- 时间已过effects not cleared
;lU]ilYv :I/i"g7< c@<vFoq 0fP-[7P 停止付款payment stopped
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2r e0cVg 支票毁损cheque mutilated
x!^u$5c Udl8?EVSz BELxaV, #24eogo~ 汇款||寄钱to remit||to send money
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"79"SSfOc 寄票供取款||支票支付to send a cheque for payment
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Q6 寄款人a remitter
#!RO,{FT f'Cx% ^Z`?mNq9 Qk h}=3u 收款人a remittee
wr{ [4$O +#=l{_Z,ZJ Yj/[I\I"m *p=a-s5- 国外汇票foreign Bill
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j[Y qOi"3_ 7'1 +i A$;"9F@ 国内汇票inland Bill
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3:n ccm(r~lhJ u>-pgu 9?L,DThQ 跟单汇票documentary bill
2SHS!6:Rl Wv4o:_} 22_%u=p-| Lj#K^c Ee 空头汇票accommodation bill
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5 7v{s?h->$ 原始汇票original bill
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+wj [8$K i$; @M_p3[c\ 改写||换新票据renewed bill
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:] e_Un:r@) B?pNF+?'z 即期汇票sight bill||bill on demand
A1uo@W x-%4-) ~f5g\n; 6Qh@lro;y …days after date||…days after date…日后付款
/.>8e%) VsR8|Hn$ ~P;KO40K fq,LXQ#G …months after date||…months after date…月后付款
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&[){ e|2@z-Sp- G ,fh/E+ G>f2E49BXt 见票后…日付款…days after sight||…days sight
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]sL)[o 9Impp5`/B 见票后…月付款…months after sight||…months sight
U\~9YX8 *s1^s;LR Z?"f# M`u&-6 同组票据set of bills
c4i%9E+Af jS<(Oo @eOD+h' Oll,;{<O 单张汇票sola of exchange||sole of exchange
m?)REE }XcYIo#+t {Z!x]}{M u zgQ_ 远期汇票usance bill||bill at usance
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G+ K0xka[x=( 长期汇票long bill
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Svqj@@_f 逾期汇票overdue bill
YDxEWK< HY!R | n> tru L 0s'h2={iI 宽限日期days of grace
`G0GWh)`x aP&bW))CI p'f8?jt `WRM7 电汇telegraphic transfer (T.T)
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Qi 邮汇postal order||postal note (Am.)||post office order||money order
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% Qo$j'|lD 本票promissory note (P/N)
Mv?$zV"`# ``:+*4e9 OC=g 1 1Wr,E#+C 押汇负责书||押汇保证书letter of hypothecation
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BmC 副保||抵押品||付属担保物collateral security
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YG_|L[/# 担保书trust receipt||letter of indemnity
f"RS,] E^4}l2m_ L.?QZN%cN ~J:]cy)Q 承兑||认付acceptance
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Fs5|gFU .L@gq/x) 单张承兑general acceptance
:Xi&H.k)p zI,z <- H! P$p-*. nq5qUErew 有条件承兑qualified acceptance
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35%\"Y? 附条件认付conditional acceptance
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["^? vhv `Kbf]"4q R8-=N+hX 部分认付partial acceptance
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