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。
}}<z/zN&^ 会计报表statement of account
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m bcupo:N 往来帐目account current
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z&h ~ar=PmYV7 现在往来帐||存款额current accout
&ot/nQQ 0Zg%+)iy@ aCL!]4K84$ h;0S%ZC 销货帐account sales
KI+VXH}Y5{ LcE+GC 'PP#^aI, /Ju;MeE9 共同计算帐项joint account
@/1w4'M Z:_D0jG Nr=d<Us9f 7sXxq4 未决帐项outstanding account
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5[X7' 贷方帐项credit account||creditor account
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=NM )Qvk*9OS 借方帐项debit account||debtor account
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Et 应付帐||应付未付帐account payable
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,tg0L$qC 3Gip<\$v 应收帐||应收未收帐account receivable
&/Q0 +j4"!:N}B .e3+s* -uy`!A 新交易||新帐new account
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P 未决帐||老帐old account
_hk.2FV:3m G}G#i`6o @qHNE,K mtjh` 现金帐cash account
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10U9ZC &EnuE0BD 流水帐running account
3F<VH jXMyPNTK GbaEgA'fa h?azFA~ 暂记帐||未定帐suspense account
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c '=mA ziCHjqT 过期帐||延滞帐overdue account||pastdue account
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v,:N.@Q 杂项帐户sundry account
Jtk|w[4L IyLx0[:U =pC3~-;3 4%3Mb-#Y] 详细帐单||明细表detail account
yT,.z 0 <|Pun8j 5EfS^MRf\n KFwzy U" 呆帐bad account
qm8&*UuKJ c*@E_}C# `WH"%V:"Q #*(td<Cp 会计项目title of account
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^:Gie fOMW"myQ UZpIcj cL 会计薄||帐薄account-book
a0ObBe' y7i*s^ys{ IDG}ZlG |Xk4&sDrK 营业报告书||损益计算表account of budiness||business report
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pn5Q5xc `6xkf&Kt W0]gLw9* 借贷细帐||交验帐account rendered
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D2L_!g:( B,=H@[Fj Uh):b%bS;J 明细帐account stated
7F{3*`/6 /Bm( `T 2mGaD\?K AQiwugs 与…银行开立一户头to open an account with
SrK) t.oK M!XsJ<jN/ (X3Tav ] A+?EE2/ 与…银行建立交易to keep account with
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L-QR 继续记帐to keep account
_ "VkGG E}nH1 _c_[C*T] 1jF`5k 与…有交易to have an account with
VQS~\:1 R'@9]99 Y*vW!yu n*{sTT 作成会计帐||有往来帐项to make out an account with
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x] ,^ . 88< Nqa&_5" 清算||清理债务to make up an account
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j4uvS! 清洁帐目||与…停止交易to close ones account with
?}U(3 #/<&*Pu5t z-.+x3&o @ ;k>&FWEG 结帐to close an account
n+A?"`6*# 5MtLT#C3r =t H:,SH k@3Q|na 清理未付款to ask an account||to demand an account
Dw<bn<e- +2&@x=xy 9E>|=d|(d zZ` _D|<m 结清差额to balance the account with
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\Yc'~2n qfMo7e@6* 清算to settle an account||to liquidate an account||to square an account
B=^)Ub5' 42(Lb'G pw)||Q `</ff+Q6 审查帐目||监查帐目to audit an account
Pu*6"}#~ %~2YE #x 177I\ =06gj)8 检查帐目to examine an account
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1Y7Eajt-5 转入A的帐户to charge the amount to As account
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UJCYs`y _0]S69lp 以计帐方式付款to pay on account
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Q3n "2)H'< 3@M|m<_R$ ,0~n3G 代理某人||为某人on ones account||on account of one
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*q2<> 为自己计算||独立帐目on ones own account
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" 3TY5 ;6 由某人收益并负风险on ones account and risk||for ones account and risk
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g4nrr\ }dWq=)* SEGri#s 由某人负担for ones account||for account of one
> dI LF Z7hgA-t di6QVRj1 N343qU 按某人指示||列入某人帐户by order and for account of one
;>?rP88t }%'?p<^M x7jC)M<k0 +zaA,e?\ 列入5月份帐目for May account
,!Z*5 V-Sd[ ifUGY[ L ^=RffrlZU 编入某中帐项下to pass to the account of||to place to the account of
O4cr*MCb5 bzuEfFaL WaVtfg$! |Lf"6^@yh 寄出清算书to send in an account||to send in render an account
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\ ;*:]*|bw Nn~~!q 支票薄cheque book
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~uE 支票陈票人cheque drawer
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V {|&5_][ GqaDL3Niqs 持票人cheque holder
zF8dKFE~ i|w81p^o )Ch2E|C?=8 TMlP*d# 不记名支票cheque to bearer||bearer cheque
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4MiK '=nQ$/!q 记名支票||认人支票cheque to order
K1r#8Q!t @eD):Y Y;@>b{s F)&@P-9+ 到期支票antedated cheque
tiB_a}5IB 4e~A1- \W1,F6&j DcoX+8 7 未到期支票postdated cheque
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~]pE'\D7Ad Kwefs;<E? Hfwq/Is 保付支票certified cheque
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aM4% v 1z 未获兑现支票,退票returned cheque
NdtB1b 0B@SN)<kH Z:,U]Z( Vr6@>@SC 横线支票crossed cheque
!%^^ \, k2c}3 MeP k7?N ?7w WG6FQAo^8 普通横线general crossing
-fwoTGlX 96 q_K84K uD1e!oU 4L ;% h 特别横线special crossing
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_$` 空白支票blank cheque
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XE M=1n QF2J 8YZbP5' 失效支票,过期支票stale cheque
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{5%5}[/x 9o;^[Ql- 9xO#tu] 普通支票open cheque
i@P)a'W_ LJk@Vy <? %X4xv_o`f bvv|;6 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
.z)%)PVV 0vEoGgY0*: 'MEz|Z c_-drS 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
56+s~hG lsNrAA%m @y='^DQ* }Mf!-g 支票换现金||兑现to cash a cheque
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Fz?d3; {Or; w.H%R-Be biSz?DJ> 清理票款to clear a cheque
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"Ecd k5D%y3|9 保证兑现to certify a cheque
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0Ov 填写支票数额to fill up a cheque
u=/{cOJI6 iz8Bf; Cnbz=z BybW)+~ 支票上划线to cross a cheque
S{;sUGcu k 8UO9r[ >#hO).`C 62 O.?Ij 开发支票to make out a cheque
V n* O-LO/*5MI pQshUm"_ 7on.4/;M 签发支票,开立支票to draw a cheque||to issue a cheque
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S$[VV }dp=?AFg )3~{L;q ( M7pT 透支支票to overdraw a cheque
f!s=(H; x$1]M DAGb o$w_Es]Ma H*[M\gN$ 背书支票to endorse a cheque
~(Q)"s\1I *^f<W6xc gW-V=LV ( =bHD#o|R 请付票款||清付票款to pay a cheque||to honour a cheque
t^6dzrF ^:#D0[ Zrvz;p@~ e6d<dXx 支票退票to dishonour a cheque
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\De{9v xL{a 拒付支票to refuse a cheque
$u9K+>. K Pt5=a W0l,cOOZJ @^T1XX 拒付支票to stop payment of a cheque
$Hj.{;eC/k 0URji~?|x BaSZ71>9]r Vm3v-=6 提示要求付款to present for payment
p4'G$]# *QLI3B9V '=Rs/EDME .Yf:[`Q6g 见票即付持票人payable to bearer
?)u@Rf9> .ox8*OO< D'J0wT# D|Q#gcWp o 支付指定人payable to order
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aS\(_ 已过期||无效out of date||stale
6"~P/\jP r]b_@hT', h&--,A > E;+O($bA 请给出票人R/D||refer to drawer
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IZ3=6 1`a5C.v y~F,0"N\r 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
;*:Pw?' Bs O+NP T~Gvp0r}h P@9t;dZN 文字与数字不一致words and figures differ
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3zq 支票
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1LD+ ~v6OsH%vx @te!Jgu{ 更改处应加盖印章alterations require initials
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qzf!l"bT 时间已过effects not cleared
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0tEYU:Qu X@K-^8 _nbBIaHN{ 停止付款payment stopped
\}p6v } *=+td)S/1 f"qga/ E|6VX4`+ 支票毁损cheque mutilated
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汇款||寄钱to remit||to send money
XqW@rU 4KH45|;3 }>VG~u8 c6X}2a' 寄票供取款||支票支付to send a cheque for payment
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2 BV>\ McI+ 2@%$;. 寄款人a remitter
V&Xe!S Axe8n1*y $`z)~6'
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L"{JRbh[ D"J!\_o f"u%J/e & RV5n,J 国外汇票foreign Bill
1DvR[Lx% ~:3QBMk:: WC.t_"@ BbgnqzU 国内汇票inland Bill
YEj8S5"Su\ =y/8^^ N(y\dL=v IFDZfx 跟单汇票documentary bill
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ZA ~wJFa'2 Fl1;;F $ep.-I> 空头汇票accommodation bill
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[1 ?zQA 1$%V{4bJ 原始汇票original bill
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j_} ?ON-+u 改写||换新票据renewed bill
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+WP0&d' wyQzM6:,yX rxy&spX 即期汇票sight bill||bill on demand
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<i& #3_*]8K.R …days after date||…days after date…日后付款
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uU:CR>=AKW ]Yvga!S"C pGK;1gVj …months after date||…months after date…月后付款
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8`fjF/ U)o$WH.b 见票后…日付款…days after sight||…days sight
v0YG,)_ @)-$kk* &'DU0c& A _XhuQB;d 见票后…月付款…months after sight||…months sight
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cM 同组票据set of bills
4y5UkU9| ijdXU8 &bp=`=* 61jI 单张汇票sola of exchange||sole of exchange
6+KHQFb&N 5GPo*Qpl TM|)Ljm 6'RrQc=q 远期汇票usance bill||bill at usance
8krpowVs~ hQDTS>U +C(/Lyo} ^-[ ?#] 长期汇票long bill
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短期汇票short bill
_Jt 2YZdA K.z64/H: _!?Hu/zo " $ew~;z 逾期汇票overdue bill
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yT#{UA^ 3^Q]j^e4Ny 宽限日期days of grace
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Sg Kmdlf,[3d 电汇telegraphic transfer (T.T)
jh.@- !Y:0c#MPH wprX!)w<i TcGoSj<Z 邮汇postal order||postal note (Am.)||post office order||money order
xGG,2W+z C^z\([k0er ]Y| 9?9d &k1T08C* 本票promissory note (P/N)
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M ,~);EC=` 押汇负责书||押汇保证书letter of hypothecation
JMS(9>+TA o8Z[+; q;:6_Qr ejO}t:}P 副保||抵押品||付属担保物collateral security
_"%B7FK hG_?8:W8HT V&|!RxWK ?9X&tK)E- 担保书trust receipt||letter of indemnity
_zu?.I0^ D>!6,m2 5&f{1M6l> !gmH$1w 承兑||认付acceptance
-.|4Y#b:& wO>L#"X^v Y=T'WNaL)0 KHDZ 单张承兑general acceptance
er.CDKD%L "z*:'8;E olW|$? _NcYI 有条件承兑qualified acceptance
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"tA 附条件认付conditional acceptance
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fTfTU6 M@thI%lR $y?k[Y-~ 部分认付partial acceptance
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