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。
-Zy)5NB-tZ 会计报表statement of account
"sbBe73 m >;lKLGJrd> L(o#4YH}>J 2i:zz?
'p` 往来帐目account current
'EX4.h
a5 zy)i1d VTw/_Hf2p rz 现在往来帐||存款额current accout
U ":"geU !#}>Hv^N
P;U@y"s &L3#:jSk 销货帐account sales
%$n02"@ $h[Yz l $WaZ_kt -u6#-}S 共同计算帐项joint account
*\q8BZ qei$<j'b htHv& /H&aMk}J@y 未决帐项outstanding account
"iek,Y}j7 kK?zVH-! 9k`~x1Y) qx%jAs+~ 贷方帐项credit account||creditor account
|5ONFde"0 b(&]>z E+{5-[Zc*$ uPU#c\ 借方帐项debit account||debtor account
oyvtZ/@ jT^!J+?6K+ BjZ>hhs!* jgRCs.6 应付帐||应付未付帐account payable
DTy/jaK 0vckoE Phlk1*1n
qJ Gm8^b- 应收帐||应收未收帐account receivable
K%2I <%?uYCD 2PBepgQyPU /
0\QL+^! 新交易||新帐new account
aL)$b W-Of[X{< t-EV h~D1p "::9aYd! 未决帐||老帐old account
fI}c 71b` :uvc\|:s ha>SZnKD{ t|=n1\=? 现金帐cash account
?*o;o?5s^ 3 2y[ `,-STIh) uu@<&.r\C 流水帐running account
$i%HDt| D
pNX66O _LsYMUe yk#rd~2Z0 暂记帐||未定帐suspense account
o16~l]Z|f %
mmxA6I 3N3*`?5c< .b~OMTHuvM 过期帐||延滞帐overdue account||pastdue account
s((b"{fFb @>Ek '~m pXNtN5@FQ lb95!.av+I 杂项帐户sundry account
`axQd%:AC J~'~[,K
2%]t3\XW (zEYpTp 详细帐单||明细表detail account
Gl"wEL* 0#]!#1utg >vxWx[fRu Xky@[Td* 呆帐bad account
d3(+ztmG! !xH,y VLx T"]f ULck 会计项目title of account
-G!6U2*# R/rcXX7% 'Ye]eL,I\ wRj~Qv~E 会计薄||帐薄account-book
l`qP~
k# !8Y3V/)NU w&9F>`VET *.,8,e8Vq 营业报告书||损益计算表account of budiness||business report
9QZ}Hn`p ec#_olG% @21u I{ uiuTv)pwF 借贷细帐||交验帐account rendered
sI4QI\*4 yq!CWXZ2 ko>M&/^ ~{9x6<g! 明细帐account stated
JqQ3C}z O2$!'!hz j}"]s/= 6 <BQ%8} 与…银行开立一户头to open an account with
:nt}7Dn' L2k;f] R:BBF9sK? [KD}U-(Wg 与…银行建立交易to keep account with
v F] e5FCqNip' 2-p8rGI_F }@3$)L%n_u 继续记帐to keep account
[;Vi~$p|Eo ~xP
Szf YdPlN];[ ADTU{6UPS 与…有交易to have an account with
= SA
4\/
RLv&,$$0
uAC hu] BzN/6VEw 作成会计帐||有往来帐项to make out an account with
EWSr@}2j
. `Nkx7Z~w: F=:F>6` w"yK\OE 清算||清理债务to make up an account
Wn b)*pPP #cR57=M} >h|UC J1
` n}) 清洁帐目||与…停止交易to close ones account with
TeOFAIU
"tpvENz2s M_yZR^;^- R%Kl&c 结帐to close an account
!d/`[9jY r#ks>s Mf!owpW
T Ty)gPh6O 清理未付款to ask an account||to demand an account
*{HGLl|= R
JQ/y3 R/yPZO-U 7$;c6_se 结清差额to balance the account with
goG]WGVr R9S7_u M|5^
':Y cKaL K#~ 清算to settle an account||to liquidate an account||to square an account
S^*(ALFPj @oUf}rMiDa /^nP_ID f:)]FHPB1 审查帐目||监查帐目to audit an account
t201ud2$ [I#Q LPtx|Sx![ h}Fu"zK 检查帐目to examine an account
3 ATN?V@ {6REfY
c g`y/_ :
/n
?4K^ 转入A的帐户to charge the amount to As account
<e@I1iL37y 7N&3FER \Qe'?LRu{ {'cs![U 以计帐方式付款to pay on account
bvt-leA= 18l~4"|fk p?EEox M)bC%(xJ 代理某人||为某人on ones account||on account of one
?)i6:76( BN bb&] -K{\S2
M}_M_ 为自己计算||独立帐目on ones own account
)AZ`R8-A B{=,VwaP_ 0O@[on;Bd YB(#]H|8S 由某人收益并负风险on ones account and risk||for ones account and risk
>rQ)|W=i /
r`Y'rm oW` *FD ^;v.ytO* 由某人负担for ones account||for account of one
+LvZ87O^~ D(W7O>5vQ2 7]0\[9DyJ 5Lo==jHif 按某人指示||列入某人帐户by order and for account of one
C 6:p Y- k;9#4^4( >xk:pL*o` DY%T`} 列入5月份帐目for May account
[m@e^6F0U iyHp$~,q?t ixUiXP LQuYCfj| 编入某中帐项下to pass to the account of||to place to the account of
l-JKcsM V3.vE, dRarNW JN9H T0 寄出清算书to send in an account||to send in render an account
cc#_acR wZ#~+ }T TO8\4p*tE 'SXpb?CZ 支票薄cheque book
Wl^/=I4p# /3b
ca !O G=0}IPfp c9F[pfi( 支票陈票人cheque drawer
WH
h2fN'A5 0bRkC,N
( |R|U z` o8yEUnqN 持票人cheque holder
LP-KD uc{Qhw!;: _a:!U^4 :D)&>{? 不记名支票cheque to bearer||bearer cheque
+
P<w<GfQ }G0.Lq+a `dq3
= 4h0jX9 记名支票||认人支票cheque to order
Xj&~N;Ysb ^Xz`hR Y_TL4 XzTH,7[n 到期支票antedated cheque
0C
i"tA3" I'wk/ WG!;,~f>o e#Zf>hlAz 未到期支票postdated cheque
clU3#8P!= kkuQ"^<J &B>uPZ] DG%%] 保付支票certified cheque
?5+KHG*)
7Q4PjcD (2a"W` qS`|=
5f 未获兑现支票,退票returned cheque
$9u "5z6~dq M%dl?9pbq fgz'C? 横线支票crossed cheque
oKqFZ,m[ 8 H"f9S=K )@&?i. ]> "/<" 普通横线general crossing
pkMON}"mj q@!H^hd} 7XI4=O};&% yqc(32rF! 特别横线special crossing
i)^ZH#Gp "a_D]D(d5 g 5YsVp o[+|n[aT)3 空白支票blank cheque
Nb,H8; 5WNRo[`7 2\8\D^ vrEaNT$J- 失效支票,过期支票stale cheque
C36.UZoc K*i1! "w B0SmE_u_N |~vQ0D
普通支票open cheque
HC`3AQ12!& \EfwS%
P Oh85*3 zbKW.u]v 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
wN0OAbtX' "+JwS h+d;`7Z> X!+ a;wr 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
=id $ .F$AmVTN #$^i x >Ezwl5b 支票换现金||兑现to cash a cheque
%Yn)t3d .*ovIU8 r4>I?lD "jJ)hk5e 清理票款to clear a cheque
eBRP%<=>D JF\viMfR )'CEWc% zjZTar1Re 保证兑现to certify a cheque
e{+{,g{iu VYQbyD{V w g>-[-z$E3 /'_ RI 填写支票数额to fill up a cheque
tLXw&hFk`g {!?RG\EYN n\p\*wb QYb?;Z
支票上划线to cross a cheque
#C7j|9Ew1] "{xv|C<*n 1iW9?=a" U:jf9L2 开发支票to make out a cheque
F|K4zhK +E[)@;T `5&V}"
lB 9(.9l\h 签发支票,开立支票to draw a cheque||to issue a cheque
YU,:3{9, 0
>MI*fnY" z$5C(! ) 3pH`]m2 透支支票to overdraw a cheque
q,&T$Tw WkIV !Qzp!k9d A+DYIS 背书支票to endorse a cheque
6+z]MT .4(f0RG )eMh,r
X1dG'PQ 请付票款||清付票款to pay a cheque||to honour a cheque
x7@HPf "uC*B4` I@M^Wu]wW l!` 0I] } 支票退票to dishonour a cheque
Y@Y(;C"SW =Q/>g6 *v3
| -;-"i J0 拒付支票to refuse a cheque
iCKwd 9?) 1hS~!r'qqv I
W_D$pq Rw 8o ] 拒付支票to stop payment of a cheque
D
d O' L:Eb(z/D ~mU_`o c`; LF'! 提示要求付款to present for payment
*b_54X%3 ;BVhkWA 1iDo$]TEK -=IM8Dny 见票即付持票人payable to bearer
uJ\Nga<? :n9^:srGZH @E;pT3; ) #B9[U}
8 支付指定人payable to order
aB'@8[]z dhkpkt<G8 ;#
j82 6Qu*' 已过期||无效out of date||stale
&Z!2xfQy> Yk?q7xuT RkwY3s" FJ"9Hs2 请给出票人R/D||refer to drawer
3>Snd9Q ,2bAKa %Ege^4PE v2sU$M 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
qT @IY)e 3kY4V*9@- .YF-t
`{ ,[L$ 文字与数字不一致words and figures differ
T%/w^27E {Z.@-Tl_ UUqj?'Nv au*jMcq 支票
W|U1AXU7/
c
O&9(.d 时间已过account closed
BH a>2N K/cK6Yr LP /4e` &
jvG]>CS' 更改处应加盖印章alterations require initials
\
6a
P.DWC'IBN v19`7qgR( l.l~K%P'h I
q\oB
gQ#T7 时间已过effects not cleared
kELyD(
^P` 5V!XD9P' _xt(II x$DJ 停止付款payment stopped
&S]v+wF MX,0gap aS G2K0 F9r*ZyNlx 支票毁损cheque mutilated
o#/iR]3 3=7 h+ZgB ifZNl, IxBO$2 汇款||寄钱to remit||to send money
3>v0W@C ZRGZ'+hw Qpf]3 :j4
[_9\ 寄票供取款||支票支付to send a cheque for payment
XtdLKYET 7g+ ] x~tQYK ;NeEgqW" 寄款人a remitter
/j@ `aG(a olxP`iK
o f $VIq)s2az| 收款人a remittee
>Fk`h=Wd @$K q<P )m;qv'=! Fxx2vTV4ag 国外汇票foreign Bill
:=v{inN wJ*-K- UyKG$6F?3 Nj&%xe>]. 国内汇票inland Bill
[qMdOY%jx N2s%p6RMPD bKZ#>%|:o Q9tE^d+% 跟单汇票documentary bill
^T6!z^g1h 8w?\_P7QA &novkkqY G<6grd5PP 空头汇票accommodation bill
rss.F3dK Am0C|(#Xm v1g5( _k.bGYldk 原始汇票original bill
-8 =u{n ,!u@:UBT x`vs-Y:P ]pTw]SK 改写||换新票据renewed bill
U*"cf>dB( |hQ|'VC
N e4%*I8
^e f,inQ2f}d 即期汇票sight bill||bill on demand
s
Xk?.A_D c
GzYW~
K <;E[)tv RXS| -_$ …days after date||…days after date…日后付款
0W%}z}/N VD3MJ 8!w P`IG9 5po'(r|U …months after date||…months after date…月后付款
C;:L~)C@t ~.9o{?pbG [*{\R`M U3+_'" 见票后…日付款…days after sight||…days sight
#IGoz|m vcJb\LW BRXb<M^;_ D6)Cjc>a 见票后…月付款…months after sight||…months sight
4S0++Hp4 /uXRZ {F+M&+`` Etc?; Z[F# 同组票据set of bills
pkN:D+gS X>Xp&o 6Vbv$ AU m|2]lb 单张汇票sola of exchange||sole of exchange
i,Wm{+H-O _Z66[T+M Pn'(8bRm 2]aZe4H. 远期汇票usance bill||bill at usance
[q+e]kD cov#Z
ux Sa?5iFg >yA,@%X 长期汇票long bill
Ie&b<k bqQO E4; Z~phOv qz=#;&ZU 短期汇票short bill
jo;uR l '0_j{ig IgiF,{KE, H(NT| 逾期汇票overdue bill
k#
Ez NBqV0>vR V)1:LLRW hLytKPgt 宽限日期days of grace
$v'Y: NB
W%.z TcKvSdr' ',H$
zA?i 电汇telegraphic transfer (T.T)
&J^4Y!gt U.hERe~X k$-~_^4m o!=lBfI 邮汇postal order||postal note (Am.)||post office order||money order
7moElh v oWx_O-_._ P"bknXL
7edPH3 本票promissory note (P/N)
u
JQaHL! W`Q$t56 s!hI:$J. j
FPU
zB" 押汇负责书||押汇保证书letter of hypothecation
oGJ*Rn)Z rWFcIh5 ovDJ{3L6O 5i4V 5N>3 副保||抵押品||付属担保物collateral security
AvrL9D c:llOHA z#{0;t 0eqi1;$b] 担保书trust receipt||letter of indemnity
Xb=2/\}|f -3G 4vRIo H}sS4[z 5oU`[&=Ob 承兑||认付acceptance
\]T=j#.S$ ~MhgAC ]> )u+| QY~<~<d+G 单张承兑general acceptance
?E+:]j_ W,HH
*! g5tjj. `dv}a-Q)c 有条件承兑qualified acceptance
't|Un G r=~WMDCz@ IpWy)B>Fl3 UCn*UX 附条件认付conditional acceptance
PTbA1.B SZ5O89 Fl_dzh,E GJ1;\:cQq 部分认付partial acceptance
I*A0?{