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。
}n3/vlW9 会计报表statement of account
G2Qlt@.T 3 +G$-ru 'z%o16F)L 4hTMbS_; 往来帐目account current
6'!4jh JSCZ{vJ$ ,>0* @2 Vt".%d/`7 现在往来帐||存款额current accout
lE&&_INHQ PE3vQH=t~ 8{^WY7.' lTV'J?8!-a 销货帐account sales
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V@aM~3 C8 xZ;V] NnDxq%l% 3W3ZjdV+ 共同计算帐项joint account
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hog=ut ~,oMz<iMV 未决帐项outstanding account
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ft`zf d(:8M C1m]*}U r0+6evU2 贷方帐项credit account||creditor account
-xEXN[\S :7!0OVQla\ N D(/uyI ['B?i1 . 借方帐项debit account||debtor account
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2$cO_> }%'?p<^M x7jC)M<k0 应付帐||应付未付帐account payable
LWz&YF#T- R3;Tk^5A JGsx_V1t D(AXk8Vub 应收帐||应收未收帐account receivable
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新交易||新帐new account
17oa69G t\{'F7 t>urc $JJrSwR<h 未决帐||老帐old account
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G~2jUyv [y'f|XN ZniB]k1 g*
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*Xh 暂记帐||未定帐suspense account
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|@ >L;eO'D '_w=k4 \N!AXD 过期帐||延滞帐overdue account||pastdue account
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杂项帐户sundry account
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~q 4)h]MOZ 详细帐单||明细表detail account
#A1Z'y0 e vrXo"3 uxtWybv s%C)t6`9 呆帐bad account
;aI[=?<x OGde00 WQ[_hg|k ~P8tUhffK 会计项目title of account
P7nc7a lef2 X1w}! < Z{HX[y E^ P,*s 会计薄||帐薄account-book
!sDh4jQ` {QHVo# Vr6@>@SC !%^^ \, 营业报告书||损益计算表account of budiness||business report
Xu<k3oD7 'Jt]7;04p a`&f <49K>S9O 借贷细帐||交验帐account rendered
8oUpQcim "!Uqcay- E*.{=W }C p7veQ`yNc 明细帐account stated
>XY`*J^ 6-yd](" ~$iIVJ` ])|d"[ur= 与…银行开立一户头to open an account with
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D-3'l& 2^mJ+v< 与…银行建立交易to keep account with
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rT !/}O>v~o ]+|~cRQ9I 继续记帐to keep account
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wy o7J ^T ?RK"p 与…有交易to have an account with
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Fz?d3; 作成会计帐||有往来帐项to make out an account with
P;P%n w.H%R-Be XWA:J^ J)`-+}7$v 清算||清理债务to make up an account
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+(lZ (8Bk;bd cxA ^:3 清洁帐目||与…停止交易to close ones account with
V.O(S\ "OQ^U_ w8kOVN2b lV1G<qP 结帐to close an account
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bA l^|UCgRn 清理未付款to ask an account||to demand an account
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tNGp\~ FN\E*@>X= A6:es_ 结清差额to balance the account with
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S$[VV 清算to settle an account||to liquidate an account||to square an account
}dp=?AFg )3~{L;q ( M7pT f!s=(H; 审查帐目||监查帐目to audit an account
x$1]M DAGb N F+iza;DP H*[M\gN$ ~(Q)"s\1I 检查帐目to examine an account
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c|M6<} 转入A的帐户to charge the amount to As account
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dAB-d:k 以计帐方式付款to pay on account
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tNP{jq # a<Gxj c2&q*]?l; vU767/ 代理某人||为某人on ones account||on account of one
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< WN01h=1J_ _~piZmkG$ 为自己计算||独立帐目on ones own account
}HY-uQ%@g c&AygqN ]`kmjn ,QcF|~n 由某人收益并负风险on ones account and risk||for ones account and risk
%@.v2 cT Y8o)FVcyNy -?mfE+kt ?)u@Rf9> 由某人负担for ones account||for account of one
.ox8*OO< hnDBFQ{ D|Q#gcWp o R:#k%}W 按某人指示||列入某人帐户by order and for account of one
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aS\(_ 6"~P/\jP 列入5月份帐目for May account
r]b_@hT', h&--,A > K#pNec UPG9)aF 编入某中帐项下to pass to the account of||to place to the account of
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IZ3=6 1`a5C.v y~F,0"N\r ^-,xE>3o 寄出清算书to send in an account||to send in render an account
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Mdl{}P0) dvt9u9Vg= 支票薄cheque book
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3zq _Em. 支票陈票人cheque drawer
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1LD+ ~v6OsH%vx 持票人cheque holder
@te!Jgu{ mg*qiScfW /f|X(docI Tl2C^j 不记名支票cheque to bearer||bearer cheque
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f I?ae\X@M &NH$nY.r 记名支票||认人支票cheque to order
Si6al78 A?-oL=' .y@oz7T5 9J9)AV 到期支票antedated cheque
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:=wTvz 未到期支票postdated cheque
\E%'Y QA5QweL %l,,_:7{ hvDNz"ec{ 保付支票certified cheque
1n:8s'\ li0i" &?*V0luP) u%$Zqee 未获兑现支票,退票returned cheque
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do1Z V&Xe!S 横线支票crossed cheque
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普通横线general crossing
+YqZ(( 2ioQb`= {`K m_<Te! HA2k[F@3^ 特别横线special crossing
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Pzs XI22+@d6 空白支票blank cheque
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uoXAQ6k 8"fD`jtQ 失效支票,过期支票stale cheque
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6bBB/yd ad:&$ 普通支票open cheque
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^EfQ @ ]/AjjLt 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
/C4^<k\ 3AsT DM}YJ A` AaTP 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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AiK wAxrc+ 支票换现金||兑现to cash a cheque
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B" '*?WU_L(g N9vP7 清理票款to clear a cheque
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%ucX& e{v=MxO=S 保证兑现to certify a cheque
bIEhgiH 5<ux6,E1{ /l<<_uk$ |"9 #bU 填写支票数额to fill up a cheque
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_( 支票上划线to cross a cheque
Ldl5zc NN1$'"@NL d\FJFMW*9 'I /aboDB 开发支票to make out a cheque
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'S 8WXJ. aN $}? 签发支票,开立支票to draw a cheque||to issue a cheque
IrWD%/$H r,Nq7Txn? }-o{ASC# _dJ{j 透支支票to overdraw a cheque
vJU*>U, -atGlu2 &2=dNREJ}1 *r$+&8V\n 背书支票to endorse a cheque
p$x{yz3 y:vxE8$Q 3RR_fmMT) !\,kZ|#> 请付票款||清付票款to pay a cheque||to honour a cheque
\0H's{uek (Gw,2-A L 8-Hsgf.* 支票退票to dishonour a cheque
x"CZ]p&m DVkB$2] {M?vBgR\B DmBS0NyR7Y 拒付支票to refuse a cheque
f~_th @K V2<?ol z8J."27ND Zb134b' 拒付支票to stop payment of a cheque
m/@<c'i C{q :_M; ph#tgLJ 'D%w|Pe?Q 提示要求付款to present for payment
!QT'L,_ Qo1eXMW k~|-gfFP Izv+i*(dl 见票即付持票人payable to bearer
!xKJE:4/,m 4ON_$FUe ]l(wg] 6Vbzd0dk 支付指定人payable to order
A;O~#Chvd *\o/q[ e[Jem5C >R2SQA o 已过期||无效out of date||stale
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iMh j}AFE 80$fG8 请给出票人R/D||refer to drawer
;kJu$U f(eQ+0D ZJjTzEV%^B BnM4T~reOF 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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6{ 文字与数字不一致words and figures differ
x+@&(NMP5 cf7v[ZZ} DS-fjH\ Zv_jy@k 支票
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}I!hOD>]O 时间已过account closed
0'r%,0 QQpP#F|w 8v)_6p(<x8 sncIqsZ 更改处应加盖印章alterations require initials
[,aqQ6S $j5,%\4< nSCWg=E^ iHp\o=# bhs(Qz
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>l+EJ3W 时间已过effects not cleared
$^tv45 CZEW-PIhj {R^'=(YFy <q,+ON\' 停止付款payment stopped
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N# yxBUj*3 e2C<PGUUB v[lnw} =m9 支票毁损cheque mutilated
0~ &" K+T.o6+ 60Z]M+8y8 \NqEw@91B 汇款||寄钱to remit||to send money
- /c7nF b59{)u4F F.)!3YE $iM=4
3W 寄票供取款||支票支付to send a cheque for payment
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9 jvVi%k !Do,>gO 寄款人a remitter
@S 6u9v *g;-H&` F8+e,x p[WX'M0f 收款人a remittee
t?^9HP1b_ oH2!5;A| [k]|Qink s~},y]YV 国外汇票foreign Bill
'xFYUU]#T^ {[(pWd%J #ycL'T`X% xiyxrR; 国内汇票inland Bill
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v0C@r dZGbC 9 (P==VZQg ,PWj_}|L[ 跟单汇票documentary bill
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>9'Rw 8G ]w,eF 空头汇票accommodation bill
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! Oe1 t\ 0>!/rR7 原始汇票original bill
gUB{Bh($Y 83.E0@$ v6e%#= <E':[.zC 改写||换新票据renewed bill
'Zk<l#"} CsS p=( GLKO]y fY2wDD
即期汇票sight bill||bill on demand
G5Q!L;3HZ ~_ !ts{[E Fu8 7fVi/\ |ia@,*KD …days after date||…days after date…日后付款
W'_/6_c$! w 7tC|^#G r3I,11B :G'xi2bs …months after date||…months after date…月后付款
9u wL{P& !v!N>f4S$ N_C_O$j LD+f'^>>Z 见票后…日付款…days after sight||…days sight
MB:n~>ga Q2C)tVK+ ^{[`=P'/ lVeH+"M? 见票后…月付款…months after sight||…months sight
a]1i/3/ b?kPN:U#N/ # bX~=` \iMyo 同组票据set of bills
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q-!WQ w)S; J,Hv 单张汇票sola of exchange||sole of exchange
DY><qk T2bnzIi U($^E}I2( k)E ;( 远期汇票usance bill||bill at usance
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l"wH& 长期汇票long bill
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t@|q Tkrx7Cs( ,L-C(j >.Q0Tx!P 短期汇票short bill
PN\V[#nS Pi%tsKk% ug6r]0] 11*"d# 逾期汇票overdue bill
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${M u 宽限日期days of grace
DyI2Ye y@9Y,ZR* 7l}~4dm2J nx :)k-p_[ 电汇telegraphic transfer (T.T)
#D:RhqjK T` ;k!F46 /:6Q.onmLn 5}SXYA} 邮汇postal order||postal note (Am.)||post office order||money order
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D5 UQdyv(jXq ocP*\NR nE<J`Wo$f 本票promissory note (P/N)
w?;b7i u.&|CF- Q}z{AZ ~D!ESe*= 押汇负责书||押汇保证书letter of hypothecation
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"Y?*{ akrCs&Kka5 副保||抵押品||付属担保物collateral security
q/J3cXa{K q5gP~*? lDU#7\5. %9YA^ri 担保书trust receipt||letter of indemnity
]84YvpfW Gavkil {9:hg9;E* A xR\ned 承兑||认付acceptance
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0 j~$)c)h" 单张承兑general acceptance
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xxXZGUp 有条件承兑qualified acceptance
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X<>m tJG (* fcn_<Yh0W :`j"Sj!t3 附条件认付conditional acceptance
%SFw~%@3&~ 6<Be#Y]b SFOQM*H tdb4?^.s 部分认付partial acceptance
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