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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G'I 会计报表statement of account
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uC&jD t{ H1u 往来帐目account current
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2}k 0ny{)Sd6um 现在往来帐||存款额current accout
1 ;Ju] cj^bh n!?r } n8 e`ex]py<C 销货帐account sales
;Vo mFp L c(:Oyba hNVMz`r k#jm7 + 共同计算帐项joint account
a>(~ C'(< #01/(:7 ;Xh5oB\)W 96)v#B?p 未决帐项outstanding account
-$ali[ _Y7:!-n} kd`YSkZ D2?S,9+E_ 贷方帐项credit account||creditor account
\P?--AIq< @SQceQfB \d5}5J]a&n I9,8HtnA 借方帐项debit account||debtor account
f\=6I3z [k~C+FI GDmv0V$6 Cn/q= 应付帐||应付未付帐account payable
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TS{H 'v+96b/; 应收帐||应收未收帐account receivable
(ic@3:xR (l2<+R%1 &&*wmnWCS{ @aUZ#,(< 新交易||新帐new account
T"B8;| .Map I2W{tl d~,n_E$q; 未决帐||老帐old account
-rRz@Cr T#/ 11M$uQ uAQg"j ZgK@Fl*k 现金帐cash account
xT/9kM&}L BMF3XcH~G Ul9b.`6 >["Kd.ye 流水帐running account
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"<JE<X 暂记帐||未定帐suspense account
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OxF8 过期帐||延滞帐overdue account||pastdue account
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+:b 7~L|;^( np= J:v4 cUYX1a)8 杂项帐户sundry account
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|D 2pw>B%1WP) 详细帐单||明细表detail account
DU(X,hDBF S[ i$e x9TuweG miWw6!() 呆帐bad account
`yy%<& p~ mN2x ] "hz>{oe YALyZ.d 会计项目title of account
n2H&t>N ;%M2x5 Y{`3`Pg&N T$f:[ye]Z 会计薄||帐薄account-book
McO@p=M #V,LNX) 01'y^`\xQ -<H ri5 营业报告书||损益计算表account of budiness||business report
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#Acg oM-b96 T,A!5V>cX 借贷细帐||交验帐account rendered
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T Jx)~kK 明细帐account stated
j'#)~>b /vMQF+ Cln^ 1N0 @#'yPV1 与…银行开立一户头to open an account with
PEK.Kt\M S5zpUF= hqdC9?\ !k4 }v'
= 与…银行建立交易to keep account with
c8H9_6 vQ?MM&6 &h98.A*& gNG0k$nP 继续记帐to keep account
Cmp{F N"o \H},ouU W9:fKP {Q}!NkF1 与…有交易to have an account with
OaX HJ^k @&/s~3 gK&5HTo ^\xCqVk_R 作成会计帐||有往来帐项to make out an account with
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B. ^p{A!I! $`-SVC 9/@FADh 清算||清理债务to make up an account
]b5%?^Z# Gsx^j? 0(Yh~{ Fr938q6^- 清洁帐目||与…停止交易to close ones account with
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Z1XUYe62 9;;]q?* 结帐to close an account
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D 清理未付款to ask an account||to demand an account
_stI?fz*4k g] 7{5 [u!p- `8$:F4%P 结清差额to balance the account with
)&b}^1 A &X wdN>KS2! tal>b]B; 清算to settle an account||to liquidate an account||to square an account
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HRU &etL&s v j\i;'t}8g (Von;U 审查帐目||监查帐目to audit an account
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B -52@%uB E-5ij,bHv3 检查帐目to examine an account
op.PS{_t 0XBBA0tq v%69]a-T &sr:\Qn X/ 转入A的帐户to charge the amount to As account
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wa(M? i4{ / 以计帐方式付款to pay on account
X-*KQ+? B J:E,P`_ DRKc&F6Qy ^^t]vojX 代理某人||为某人on ones account||on account of one
IxK 3,@d Eb4< 26A ;Wfv+]n9 luG023' 为自己计算||独立帐目on ones own account
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<.?^LT 由某人收益并负风险on ones account and risk||for ones account and risk
H$=h- C[J`x>-K k`iq<b 6bA~mC^& 由某人负担for ones account||for account of one
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b8h SzgY2+Qq 按某人指示||列入某人帐户by order and for account of one
G}9bCr, !)51v { Bcd0 8+g|>{Vov 列入5月份帐目for May account
}{w_>!ee LNyL>VHkK ShsP]$Yp q)z1</B- 编入某中帐项下to pass to the account of||to place to the account of
9^C!,A{u4 7Da^Jv k yoQ?lh U(Hq4D 寄出清算书to send in an account||to send in render an account
u1pYlu9IW o}AqNw60v dTU.XgX)1^ Is*0?9qU 支票薄cheque book
HpjIp. x/jN&;"/ [u9S+:7" ,uqbS 支票陈票人cheque drawer
Lu#@~ R(7X}*@X ^JF_;~C ay7+H7^|hZ 持票人cheque holder
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/D_ MCWG*~f Ph7(JV{ 不记名支票cheque to bearer||bearer cheque
~:RDw<PWp ~1wdAq`'a W)Kpnb7 xzGsfd 记名支票||认人支票cheque to order
N-?|]4e/ NId~|&\ ?` ZGM Y$`hudJ& 到期支票antedated cheque
scPq\Qd?O 7+Jma! o 1o"oa<*_ w\8rh\Mvh 未到期支票postdated cheque
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Ll E_{||h @*`UOgP7 8Q)mmkI\= 保付支票certified cheque
|@bNd7=2d <0,ah4C 51(`wo>LS Uub%s`O 未获兑现支票,退票returned cheque
%[bO\, u>i+R"hi" t%YX-@ a518N*]j 横线支票crossed cheque
{HJ`%xN| m=y,_Pz>U 0 c'2rx OXCml(>{ 普通横线general crossing
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kmS 02c.;ka3 *p5T 特别横线special crossing
2Q_{2(nQb MKhL^c- [F-u'h< *l g}og@UY7# 空白支票blank cheque
=`.5b:e NVh>Q>B$_ cS ;=_%~ ' ^L 失效支票,过期支票stale cheque
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CL 普通支票open cheque
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c68$pgG DBrzw+;e3 7)It1i- 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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d`ym `YU:kj<6 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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g<0%-p ump:dL5{ K~~*M?.Z 支票换现金||兑现to cash a cheque
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UkF 清理票款to clear a cheque
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l 0+`*8G) 保证兑现to certify a cheque
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0. 填写支票数额to fill up a cheque
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%pv ]Lft^,7 支票上划线to cross a cheque
_[Wrd?Z 3T^dgWXEG e$|)wOwU PsT v\! 开发支票to make out a cheque
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z`{zqP: ?PtRb:RHt `D4'`Or-U 签发支票,开立支票to draw a cheque||to issue a cheque
p%tg->#L ,colGth54 6y!?xot #EK8Qe_ 透支支票to overdraw a cheque
tF1%=&ss tce8*:rNH 4gt "dfy+ 3sIM7WD? 背书支票to endorse a cheque
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]W?> #mxfU>vQ: 3Ya6yz A{"t0Ai='0 请付票款||清付票款to pay a cheque||to honour a cheque
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r)ch 支票退票to dishonour a cheque
<R%6L& Y|jesa {x _qNLy/AY )f&]H} 拒付支票to refuse a cheque
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I, 4'|:SyOm 拒付支票to stop payment of a cheque
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提示要求付款to present for payment
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T}i' 2 ZXF_ o 见票即付持票人payable to bearer
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[Io 1OS3Gv8jc~ 支付指定人payable to order
^Z+D7Q :N:8O^D^< W}3vY] 9h pM*wt 已过期||无效out of date||stale
f/m6q8!L{ I ^92b L@GD$F=<0 5(Oc"0''H 请给出票人R/D||refer to drawer
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tTJE<y x*V<afLY[ ;Bi{;>3 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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+06j+I 文字与数字不一致words and figures differ
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z px@\b]/ 支票
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ZZ7U^#RT 时间已过account closed
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b v 更改处应加盖印章alterations require initials
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9f`Pi:*+/ 时间已过effects not cleared
CXZeL 1+ O1,[7F.4g <^{: K` ,pzCJ@5 停止付款payment stopped
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"#Fz gG>>ynn R3A^VE;qP 支票毁损cheque mutilated
;0'v`ob'.? >Z%`&D~u ibyA~YUN/ G]CY3xw98 汇款||寄钱to remit||to send money
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{=@^4|] oDa{HP\O]W 寄票供取款||支票支付to send a cheque for payment
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G$2u:n $!Tw`O L8ke*O$ 寄款人a remitter
.2xkf@OP l.$#IE cx}-tj"m- X[<9+Q-& 收款人a remittee
x#D=?/~/Kv iY-dM(_:] Df (6DuW hr5)$qZW 国外汇票foreign Bill
}T,uw8?f! ;H lv yhaYlYv[_3 }^muAr 国内汇票inland Bill
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OIc >q`X%&l_ q]x@q %:*HzYf 跟单汇票documentary bill
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TD$NrK\ 空头汇票accommodation bill
(&(f`c@I N2>JG]G \+xsJbEV _Gu ;U@ 原始汇票original bill
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*0G* 改写||换新票据renewed bill
i(WWF#N5 =>G A_ ,v"A}g0" scdT/|(U$ 即期汇票sight bill||bill on demand
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Z)h{& VZ8L9h<{" jKzjTn9{E H|Ems}b …days after date||…days after date…日后付款
XebCl{HHp |NI0zd o#i{/#oF C1=[\c~jw …months after date||…months after date…月后付款
)7^jq| Q*I/mUP&f xk/(|f{L T1E{NgK 见票后…日付款…days after sight||…days sight
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B mIyaoIE|$ )l=j,4nn 见票后…月付款…months after sight||…months sight
DcOLK\ $[Fk>d Z]tz<YSkG P.o W#Je 同组票据set of bills
mWh:,[o oW6.c]Vo Nx99dr (<h,R@: 单张汇票sola of exchange||sole of exchange
4Xz|HU? Xy._&&pt *$QUE0 {}
z7N~ 远期汇票usance bill||bill at usance
"k.<" pf 2h=RNU| L,i-T:Z~= b#sO1MXv 长期汇票long bill
[(C lvGx ?^dyQhb %]-tA,u ;/v^@ 短期汇票short bill
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!Knd ^} %\A~w3 E C<3An_Dy %:NI@59 逾期汇票overdue bill
8g3 6-8 QZX+E b{A#P? mwt3EV5 宽限日期days of grace
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zDK 电汇telegraphic transfer (T.T)
e.[h >1YJETysO qg_=5s k]Yd4CC2 邮汇postal order||postal note (Am.)||post office order||money order
>B==*,| jN'zNOV~ Lr`yl$6 ;aSEv"iWX 本票promissory note (P/N)
=dPrG=A d;`JDT @sP?@<C L!\I>a5C0G 押汇负责书||押汇保证书letter of hypothecation
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<nAX 副保||抵押品||付属担保物collateral security
O%OeYO69 _T1|_9b 4v;/"4)' ]'hz+V31% 担保书trust receipt||letter of indemnity
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I 承兑||认付acceptance
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4Q}- 单张承兑general acceptance
_k&vW(O=: WmeV[iI yTv#T(of Bx)4BPaN 有条件承兑qualified acceptance
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S}U{*Z' 3= PRe ol-U%J 附条件认付conditional acceptance
[:Sl^ Z&6M :M3Fq@w= `2G 0B@ 0`:0m/fsU 部分认付partial acceptance
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