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。
i s"vekC 会计报表statement of account
``4wX-y 9/TY\?U a%,fXp> DQ6jT@ZDH 往来帐目account current
O&?.&h s${_K* g6 iLq#\8t^ )q^ Bj$ 现在往来帐||存款额current accout
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b](o]O{v 销货帐account sales
CMVS W6 -WR}m6yMr O]=C#E{ =&U`9qN 共同计算帐项joint account
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kss 未决帐项outstanding account
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,OW 贷方帐项credit account||creditor account
'Ji+c [8]m8=n [%8@DC' vjK, I9 借方帐项debit account||debtor account
Vewzo1G2 J/Q|uRpmqr l1-HO U</+ .$b 应付帐||应付未付帐account payable
'h*Zc}Q: HHS45kg[c m^tNqJs8 DX@}!6|T 应收帐||应收未收帐account receivable
)!-S|s' N/{?7sG& iHz[Zw^.s -V=arm\#z 新交易||新帐new account
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!<Z{@7oH Zoow*`b|$U 未决帐||老帐old account
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ZX: .cR*P<3O XiG88Kwv 现金帐cash account
h)o]TV &&C~@WY,r )73DT3-0$ 5Rs?CVVb 流水帐running account
(3fPt;U jOl 1_ v MWC(m bOXh|u_3i 暂记帐||未定帐suspense account
*|'}v[{v^9 Yq;&F0paK hEcYpng~ 9p<:LZd~ 过期帐||延滞帐overdue account||pastdue account
y h-9u 4TJ!jDkox eCL?mh K I"V3+2e 杂项帐户sundry account
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g|G}i. \>[gl!B_Rr >@Khm"/T }85#[~m' 详细帐单||明细表detail account
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`w=!o.1 呆帐bad account
v<fWc971 Ja=N@&Z# gT7I9 (x!W )fR1n}# 会计项目title of account
"0Y&~q[= 0C7" 3l YD+QX@ tQnJS2V"{u 会计薄||帐薄account-book
bgXc_>T6_y {q2<KRU2+# }'_ :XKLj k`Y,KuBpM 营业报告书||损益计算表account of budiness||business report
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EZirO Ug` Q,TaJ] 2c*2\93> 借贷细帐||交验帐account rendered
"U{mMd!9L pb=HVjW< L%4tw5*N N>T=L0` 明细帐account stated
#|D:f~"d3 $pJ3xp& Ae3#>[]{ o}W7.7^2 与…银行开立一户头to open an account with
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/bEpi 与…银行建立交易to keep account with
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!7i%fK? 继续记帐to keep account
_c,&\ wl$ m';|}z' J]_)gb'1BR QTJrJD 与…有交易to have an account with
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L9 9yp^zL 作成会计帐||有往来帐项to make out an account with
>EyvdX#v \>_eEZ5 <4S F~i .|tQ=l@I 清算||清理债务to make up an account
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v 清洁帐目||与…停止交易to close ones account with
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,|=Q} agGgJ@ 结帐to close an account
N>h]mX6 P'KY.TjWb %Gnd"SGs p PU 2ar 清理未付款to ask an account||to demand an account
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\Q* s"gKonwI2 WIhIEU7 / 结清差额to balance the account with
!;6W!%t.| GXGN;,7EV * ,|)~$=> *(>F'>F1" 清算to settle an account||to liquidate an account||to square an account
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;4:IT >IR`] F^J&g%ql 审查帐目||监查帐目to audit an account
@D( KuF eU<]h>2 Z%(Df3~gmm EVby 9! 检查帐目to examine an account
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m-k N GX-'w K]lb8q}Z~ %>oT7|x 转入A的帐户to charge the amount to As account
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<Ay?c 以计帐方式付款to pay on account
Ej9/_0lt +sV# Z, C{U[w^X P W0q71 代理某人||为某人on ones account||on account of one
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j vgd}09y )4 VLm i:NJ>b 为自己计算||独立帐目on ones own account
8tG/VE[ ?et0W|^k E#WjoIk bF8xQ<i~Y 由某人收益并负风险on ones account and risk||for ones account and risk
[v>Z( QqT6P`0u tOp:e KN |R:v< 由某人负担for ones account||for account of one
wjw<@A9 Z:r$;`K/ g6k&c"%IQ( DT1i2! 按某人指示||列入某人帐户by order and for account of one
h|Teh-@A5 1GyA QHx, 8z3I~yL_`+ .j]OO/, 列入5月份帐目for May account
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L 8kn]_6:3i 编入某中帐项下to pass to the account of||to place to the account of
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WSC <LOx.}fv 寄出清算书to send in an account||to send in render an account
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P,XH{s 支票薄cheque book
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bl!f5RO S( 支票陈票人cheque drawer
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)}< W@uH!n>k 6{,K7FL 持票人cheque holder
X?k V1 OKLggim{ }i/2XmA ) J,77pf!B 不记名支票cheque to bearer||bearer cheque
;JD3tM< M&BM,~ spoWdRM2 9OO_Hp#|9 记名支票||认人支票cheque to order
GF/x;,Ae .]sIoB-54 PU/Br;2A CFS3);'<| 到期支票antedated cheque
H2p XJ/XF >7v.`m6?H zL!~,B8C ^J}$y7 未到期支票postdated cheque
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\c -aeo7C d ;7pri)B 保付支票certified cheque
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GXM4I 未获兑现支票,退票returned cheque
cTIwA:)D ~RLx; Ev|{~U {uQ)p= 横线支票crossed cheque
SAxa7B/U2 sz2SWk^& `J7Lecgo He_(JXTP 普通横线general crossing
q?]@' ^:; ~1]2A[`s! /KvPiQ% ?`*-QG} 特别横线special crossing
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) 2Q'XB SlJ/OcAf# O> ^~SO 空白支票blank cheque
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I "M#`y!__ a=T7w;\h 失效支票,过期支票stale cheque
]!J3?G ci NTYow .yh2ttf<gB 8sjHQ)< 普通支票open cheque
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)*Ync C05{,w? ].T;x| .dLX'84fY 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
y#Sw>-zRq ?9okjLp1n <[f2ZS6 p1gX4t]%}a 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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!a V5@[7ncVf e%0#"6} hA1hE?c` 支票换现金||兑现to cash a cheque
Olh%"=*; l'lDzB+.* F*( A; N_y GZ[h`FJg/ 清理票款to clear a cheque
c1!/jTX$ E6-(q!"A WuZn|j' @`*YZq>p 保证兑现to certify a cheque
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$M N ^^Q32XC, `*9FKs 5$Q`P',*Ua 填写支票数额to fill up a cheque
Ywk[VD+. G6F['g); 4^}PnU7z n.UM+2G 支票上划线to cross a cheque
k*6eZ 7 [a*>@IR &r%^wfp 1% %Tm" 开发支票to make out a cheque
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?&1K V+ ~2q= $,#IPoi~X WY~[tBi\ 签发支票,开立支票to draw a cheque||to issue a cheque
+~.Jw#HqS ly5L-=Xb $
rnr;V F9J9pgVP 透支支票to overdraw a cheque
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背书支票to endorse a cheque
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+q7h+HP 8_$2aqr JN-8\L 请付票款||清付票款to pay a cheque||to honour a cheque
4DM|OL`w Mo|5)8_ ~'\u:Imuo <$6E r 支票退票to dishonour a cheque
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mo` j=QjvWD :!FwF65 拒付支票to refuse a cheque
bdhgHjz b#j5fEY %d\+(:uu/ $oj<yH<i 拒付支票to stop payment of a cheque
o[6"XJ y~1php>2f1 dj**,*s u#|Jl|aT 提示要求付款to present for payment
- $/{V&?t DdBrJ x t4f\0`jN YWF<2l. 见票即付持票人payable to bearer
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A(vCx >9|+F[Fc 3_/d=ZI\ 支付指定人payable to order
UbH=W(% xWV7#Z7 X/7 49"23 ZA@"uqa 6b 已过期||无效out of date||stale
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8^e%Xo 请给出票人R/D||refer to drawer
IDZn,^ w Vmy`OV/ [} 3Y1t{G IW*.B6Hw8 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
'J$NW >X)G`N@! nJC}wh2d# tgnXBWA`! 文字与数字不一致words and figures differ
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Q)&Ztw< 支票
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(#k#0T kE 时间已过account closed
(^\i(cfu6Q fsu"Lc R 5zV=N R?I3xb 更改处应加盖印章alterations require initials
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|{Q,,<C 时间已过effects not cleared
^;bkU|(`6 SYx)!n6U R)z|("%ec .EQFHStr 停止付款payment stopped
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vybETx m\=u/Zip 支票毁损cheque mutilated
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XMdYted eF@E|kK t60m:k4J 汇款||寄钱to remit||to send money
huIr*)r&p Z(P#]jI] DGnswN%n1 :nt%z0_ 寄票供取款||支票支付to send a cheque for payment
$? Rod; Xs/hqIXB 8:bNFgJD @@ QU"8q 寄款人a remitter
`Ii>wb '`u1,h D~} 4N1 ~S9nLb:O{ 收款人a remittee
^9i^Ci9 &~8}y+z y:L|]p}huE *?S\0a'W@ 国外汇票foreign Bill
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I s7 国内汇票inland Bill
P?F:x=@'| jWz-7BO kH'Cx^=c6h 6-~ 跟单汇票documentary bill
7~&Y"& '"EOLr\Z, x?kZD~|{) #LZ`kSlv4 空头汇票accommodation bill
v|xlI4 j.K yPWO +J} 41 8"@<s?0\" 原始汇票original bill
q%"nk VF-d^AGt E$T#o{pai yRtFUlm` 改写||换新票据renewed bill
bu.36\78 LLE~V~j )I#kG{z|P; {2nXItso 即期汇票sight bill||bill on demand
ra3WLK eIO}/npT]Q ,-Na'n `C1LR,J …days after date||…days after date…日后付款
:/3`+&T^/ x[X.// : Qmrcng}P ,ZSu
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Rfl v+ LCG< 见票后…月付款…months after sight||…months sight
{`'b+0[;@ @ZVc!5J_, ,%C$~+xjM ^~0r+w61 同组票据set of bills
?:ZH%R_`a ?z6C8T~+ #yqcUbJY0R Z_;' r|c 单张汇票sola of exchange||sole of exchange
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X 4eKJ\Q=nX5 远期汇票usance bill||bill at usance
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(~& yF:fxdpw L/ZZe5I 长期汇票long bill
oH;Y} h 5u&jNU5m_ Eg9502Bl~8 RHxd6Gs" 短期汇票short bill
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43 *cd9[ ~ 逾期汇票overdue bill
1ID!rxE czp5MU_^ O~D}&M@/R <Z5prunov 宽限日期days of grace
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A=,m 5ZSw0A(w 电汇telegraphic transfer (T.T)
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tf5}(, 邮汇postal order||postal note (Am.)||post office order||money order
Pg:Nz@CQ +V) (,f1 ?]})Xf.A v|hi;l@7E 本票promissory note (P/N)
(]pQ.3 i{,>2KVC| Y}Ov`ZM!r !b7H 押汇负责书||押汇保证书letter of hypothecation
u/MIB`@, Vf:t!'WD?2 UKzmRa,s )yK!EK\ 副保||抵押品||付属担保物collateral security
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:\>UZ9h # 担保书trust receipt||letter of indemnity
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?&!S^ 承兑||认付acceptance
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4|S^UM$ 单张承兑general acceptance
$Fo ,$ {C3bCVQ]o 7#RW4ZM <l\FHJhjq 有条件承兑qualified acceptance
:ortyCB:H &38Fj'l a{HvrWs?Q OZ-F+#d 附条件认付conditional acceptance
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qgvAr !is8`8F8 部分认付partial acceptance
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