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。
.*X=JFxl 会计报表statement of account
:6qt[(<" *zwo="WA\t \<HY'[gr fZp3g%u 往来帐目account current
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=:<[FU u`;P^t5 '!F'B: 现在往来帐||存款额current accout
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: 6 Nws>(Ij A">R-1R "vX\Q rL 销货帐account sales
_fccZf(yC. @A|#/]S1 Z7NR%u_|[ NX5$x/uz 共同计算帐项joint account
p^1~o/ #||D,[ _=+ ZfXgVTJ` U4[GA4DZ 未决帐项outstanding account
\YSprXe v_Hy:O}R _\gCdNrD NwVhJdo 贷方帐项credit account||creditor account
Qff.QI, cua ( w lPD&Doa *,zrg%8 借方帐项debit account||debtor account
p=m:^9/ ~e&O?X Z]w?RL fB 0X9iV6j 应付帐||应付未付帐account payable
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dZo x;_b IL1iTRH 8Wo!NG:V5 应收帐||应收未收帐account receivable
f40OVT@g }kF?9w oQA,57B CDPu(,^ 新交易||新帐new account
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$P?%<o ^]D+H9Tl 未决帐||老帐old account
Bg] % Z6-ZAS(>m p:)=i"uL U~d%5?q 现金帐cash account
8 C9ny} tyWDa$u,u <xe_t=N |+KwyHE`9 流水帐running account
S>)[n]f a`[9<AM1# M~n./wyC :>/6:c?atG 暂记帐||未定帐suspense account
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?g:2 过期帐||延滞帐overdue account||pastdue account
m\XG7uo~ 4*D"*kR; MMUlA$*t 5fMlOP_ 杂项帐户sundry account
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f )Ay 90Wt !!ma]pB, 详细帐单||明细表detail account
~L>86/hP,N >t<\zC|~w CxNxb)c & B,&QI&k`~ 呆帐bad account
mYj)![ AWE ab $7ix(WL<% rL&Mq}7QK 会计项目title of account
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J\ 会计薄||帐薄account-book
J3(E{w8Q 1D38T gWoUE7.3` q3#+G:nh 营业报告书||损益计算表account of budiness||business report
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MZ ! nvg:$.& `R>z{-@= 借贷细帐||交验帐account rendered
3Pllxq<n 5&h">_j {~uTi>U pkae91 明细帐account stated
A)V*faD n>R(e> F>3 o0ke} ><Zu+HX 与…银行开立一户头to open an account with
uo J0wG. IVkB)9IW D7T|K :F) P tLWFO 与…银行建立交易to keep account with
2%L`b"9}V _ilitwRN3 P"l'? ` -*MY7t3 继续记帐to keep account
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]O 与…有交易to have an account with
HKJBR)T y`j=(|DV C}pm>(F~ j6Sg~nRh 作成会计帐||有往来帐项to make out an account with
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`r.fD Hz."4nhv )\ceanS |bnYHP$! 清算||清理债务to make up an account
'QxJU$ 9#@s(s L!zdrCM {_\cd.AuT 清洁帐目||与…停止交易to close ones account with
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+,!p8Q BZHoRd{EH +(92}~RK 2dkWzx 结帐to close an account
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CcDA/0 [M,4qe8,} Ec}%!p_$ 1 =C12 清理未付款to ask an account||to demand an account
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$]xB 8K?}!$fz ;'8Wl zMu9A| 结清差额to balance the account with
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CjixXaA$ #gO[di0WhC 清算to settle an account||to liquidate an account||to square an account
k|?[EWIi^ ;Vat\,45pg T+&fUhSy $ %MgIy 审查帐目||监查帐目to audit an account
T+@i;M _!qD/[/ Y;_F ,4H J(d[05x0 检查帐目to examine an account
?x&}ammid x@Z{5w_a 5rB>)p05[ 9QXsbd6 转入A的帐户to charge the amount to As account
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v0oVbHO5< 以计帐方式付款to pay on account
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QrK%DN sV,Yz3E<u$ 代理某人||为某人on ones account||on account of one
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为自己计算||独立帐目on ones own account
lWj*tnnn[ G6zFQ\&f 6384$mT,S 6`Tx meIP 由某人收益并负风险on ones account and risk||for ones account and risk
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9 YZ+G7D> 由某人负担for ones account||for account of one
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pZyS #0b:5.vy :cWU,V 按某人指示||列入某人帐户by order and for account of one
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K\IU |{kbc0* p4f9v:b[ 列入5月份帐目for May account
tUxH6IS \z.bORy ">.k 6Q ]b%U9hmL^f 编入某中帐项下to pass to the account of||to place to the account of
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寄出清算书to send in an account||to send in render an account
=YgH-{ C}mhnU@ !;|#=A9 4;Ucas6 支票薄cheque book
Y,0Z&6 < ;UTM9.o[ /-FV1G,h ;hDk gp 支票陈票人cheque drawer
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a`B=r 持票人cheque holder
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Xq\ K0j%\]\Tp z8t;jw 不记名支票cheque to bearer||bearer cheque
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tXG 记名支票||认人支票cheque to order
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9G 5e,u*J] 到期支票antedated cheque
yZNG>1N b-VtQ%Q f4P({V 3f^Pr 未到期支票postdated cheque
fV>d_6Lf} RR[zvH} E <">epbV6 (o B4* 保付支票certified cheque
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:5&D6 ?lD)J?j 未获兑现支票,退票returned cheque
.o`Io[io 2mzn{S)nV W=^.s>7G K\9CW%W 横线支票crossed cheque
m_0y ]RfG Skci;4T( I?g}q,!] *V',@NH#Os 普通横线general crossing
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h f:+/=MW 特别横线special crossing
8_4!Ar>2 i!}k5k*Z $Okmurnn eg/itty 空白支票blank cheque
,==_u -W^{)%4g =QVkY7 7P3pjgh 失效支票,过期支票stale cheque
l,h`YIy 7uc\AhOk6 kll!tT-N- (4 ZeyG@ 普通支票open cheque
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AmB FCNYfjB% o%~fJx:]y 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
?SgFD4<~P }UsH#!9. Ygk_gBRiC F_:zR,P%# 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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支票换现金||兑现to cash a cheque
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e BmCrJ _f@,)n *$%~/Q@] E{ c+`>CY 清理票款to clear a cheque
SeXgBbGAne iT==aJ=~/& 3?V'O6 `{{6vb^g 保证兑现to certify a cheque
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CFG<] (.!9 填写支票数额to fill up a cheque
3@x[M?$ ]*| hd/j K!CVS7 7I w^ 支票上划线to cross a cheque
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4_-&PZ,d /~'C!so[v 1W>/4l 开发支票to make out a cheque
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gBV4IQ j;}-x1R 签发支票,开立支票to draw a cheque||to issue a cheque
&q|vvF<G kum@cA I-!7 EC2{! >4wigc 透支支票to overdraw a cheque
gWU#NRRc p]S'pzh BEb?jRMjLg YM;ro5_KF 背书支票to endorse a cheque
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X38=.up 请付票款||清付票款to pay a cheque||to honour a cheque
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5:gpynE| 支票退票to dishonour a cheque
I52nQCXi Zex~ $r <#BK(W~$ a K6dy\ 拒付支票to refuse a cheque
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拒付支票to stop payment of a cheque
R-pON4D"* wE1 GyN hb8oq3*x m$[:
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8HLL3H0 5,XEN$^ $9\8?gS :1f,%Z$,q 见票即付持票人payable to bearer
Y_]y :H ^~l@ _r oNXYBeu+ C\"C12n{ 支付指定人payable to order
th*!EFA^o !8|r$mN8 .=}\yYGe )M7yj O! 已过期||无效out of date||stale
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{7*um 请给出票人R/D||refer to drawer
V+sZ;$ ;/Y#ph[ $U ._4 &'e+`\ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
.DwiIr' i885T' D`41\#ti z I9jxwXU 文字与数字不一致words and figures differ
\l0!si c9H6\ & dh{py ok ,O/|E}? 支票
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K;THYMp/[ 时间已过account closed
5<GeAW8ns] #bGYHN o\tw)_ > (`Y;U(n 更改处应加盖印章alterations require initials
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CPsl/.$tC 时间已过effects not cleared
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Fk% Xq"9TYf$ 停止付款payment stopped
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@I^'t6 支票毁损cheque mutilated
v8uUv%Hkd *.$ov<E. hn6'$P jfvlkE-uK 汇款||寄钱to remit||to send money
Eos;7$u[ p8s%bPjK [D?xd/G e7Gb7c~ 寄票供取款||支票支付to send a cheque for payment
3M^`6W[; jtpk5 fJB kiin7 8W us8ce+ 寄款人a remitter
2,|@a\H ]=|iO~WN 02^\np rP6k} 收款人a remittee
/'v!{m Uq%|v ~d3BVKP5 LBpAR| 国外汇票foreign Bill
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v\v9<T @6U&7! 跟单汇票documentary bill
Frhm4H%,_R [ifQLsHA LM.#~7jC X5tV Xd 空头汇票accommodation bill
s, #$o3 m1 p%, <(qdxdUp ov>`MCS,v 原始汇票original bill
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HIR `lO/I+8 改写||换新票据renewed bill
}u5J<*:bZ R, zp&L giN(wPgYP 5kv]k? 即期汇票sight bill||bill on demand
3bugVJ93 >R/^[([;] B)-P#,} 1@<>GDB9 …days after date||…days after date…日后付款
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H=s3 :~,akX$ `\-MpNw …months after date||…months after date…月后付款
j!"N Eh78H ~#zb dp1t] wK%x|%R[ 见票后…日付款…days after sight||…days sight
1Imb"E qkyYt#4E Cmj `WSSa klj.\wg/p{ 见票后…月付款…months after sight||…months sight
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<Fl7QAb ZOzyf/?. |VoYFoiQ 同组票据set of bills
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ZW8;?#_ 单张汇票sola of exchange||sole of exchange
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7} e}"k8 ./ [WunA,IuR 6HR*)*>z_ 远期汇票usance bill||bill at usance
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r Yf^/YLLS Z@:R'u2Lk 长期汇票long bill
5 s2/YG= SB!m&;Tb E{|n\| $U5$*R@jo[ 短期汇票short bill
A}n5dg0u c\eT`.ENk qS2]|7q?Tc @Cd}1OT) 逾期汇票overdue bill
4=n%<U`Z/ t~]oJ5% 9!6yo K,GX5c5 宽限日期days of grace
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~1>wi iJK rNRj 7wc{.~+ 电汇telegraphic transfer (T.T)
o!t1EPJE* Hz<)a(r!J i0~L[v9l< \8X8NCM 邮汇postal order||postal note (Am.)||post office order||money order
FwGMrJW [Z?vC A&fh0E (t Th//u I+ 本票promissory note (P/N)
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]m4 押汇负责书||押汇保证书letter of hypothecation
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y ?|9$o/Q} 副保||抵押品||付属担保物collateral security
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e% H}c, P(' DWH)<\? 担保书trust receipt||letter of indemnity
Swz1RT !P26$US%P |]H2a;vUJR #8d$%F)) 承兑||认付acceptance
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qz:_T W\<5'9LNb 62LQUl]< 单张承兑general acceptance
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B+ 有条件承兑qualified acceptance
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"v_ h(G(U_V-Od 附条件认付conditional acceptance
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' 部分认付partial acceptance
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