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。
s+>:,U<A 会计报表statement of account
qWw\_S S6fb f>[ #c2ymQm qWb+r 往来帐目account current
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']+Uu'a 现在往来帐||存款额current accout
X1~1&:V,< 7 [0L9\xm y!xE<S&Y o=`C<} 销货帐account sales
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nF'a( $tl\UH7%2 <tioJG{OT *?MGMhE 共同计算帐项joint account
NIw\}[-Z0E d^`?ed\1 5eWwgA f5 `g 未决帐项outstanding account
g:EVhuK R4-~j gzx NFv>B> 'F3)9&M 贷方帐项credit account||creditor account
Pi|o` d 63A}TBC =JmT:enV )vxUT{;sH 借方帐项debit account||debtor account
\QB;Ja_ Dwzg/F( }}<z/zN&^ h yv2SxP* 应付帐||应付未付帐account payable
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Cn(s5 o jRatm.N %.vVEy 应收帐||应收未收帐account receivable
VH:]@x//{ V dn&c fDP$ sW Fgh]KQ/5 新交易||新帐new account
IY*EA4> =Qn ;_+Ct $cZUM}@ h\'n**f_x 未决帐||老帐old account
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%Qt|@O 现金帐cash account
gmm.{%1_I; vI@%Fg+D 3g6j?yYqb \7*`}& 流水帐running account
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Ca Mec5h}^ {*ob_oc <wAFy>7 暂记帐||未定帐suspense account
`[n("7, d \35a4l @62Mk},9 c F,'exuZ 过期帐||延滞帐overdue account||pastdue account
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} \!ej<T+JR> &e8s65` 杂项帐户sundry account
YtWJXkB +k>.Q0n%m ;{[.Zu &%/7E_j7 详细帐单||明细表detail account
n-@j5w+k4 Ft!],n-n* .e3+s* Kx%Sku<F' 呆帐bad account
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会计项目title of account
T'b_W,m~,u \~_9G{2? lMbAs.! f^.AD- 会计薄||帐薄account-book
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10U9ZC A\.GV1 (!zy{;g| 营业报告书||损益计算表account of budiness||business report
jXMyPNTK GbaEgA'fa @#-q^}3 FJ6u.u 借贷细帐||交验帐account rendered
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7`ek Dv/WE>?Aw 明细帐account stated
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1I} , ?%y?rk < MHC^8VL 与…银行开立一户头to open an account with
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]]wA[c~G KFwzy U" 继续记帐to keep account
qm8&*UuKJ [`):s= FC [ra_ 2R mFZ?hOyP. 与…有交易to have an account with
E3iW-B8u8 ksN+?E4w ^~A>8CQOU )6J9J+%bi 作成会计帐||有往来帐项to make out an account with
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ZY) 清算||清理债务to make up an account
7fba-7-P 2FW\O0U y)@[Sl> jWE:ek* 清洁帐目||与…停止交易to close ones account with
@ >U-t{W #hsx#x|| ~'CE[G5 /Dj=iBO 结帐to close an account
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]*5 =^5Alba/ -B$2\ZE 清理未付款to ask an account||to demand an account
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"dJ6 p ObX42 O6G0 结清差额to balance the account with
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.~+*"Vw 清算to settle an account||to liquidate an account||to square an account
p$3sME$L SF<c0bR9 [6XF=L,! ^kB8F"X 审查帐目||监查帐目to audit an account
L|}lccpI L=sYLC6d z3;*Em8Ir 20nP/e 检查帐目to examine an account
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N#a$t& K$E3QVa %YC_Se7 转入A的帐户to charge the amount to As account
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Z:}AQ -K3^BZHI 以计帐方式付款to pay on account
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代理某人||为某人on ones account||on account of one
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eEp esMX-.8Cx 为自己计算||独立帐目on ones own account
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1F zPjHsulK }%_ b$ L'0B$6 由某人收益并负风险on ones account and risk||for ones account and risk
t~#zMUfac jT]0WS-b LH8 fBhw .xm.DRk3 由某人负担for ones account||for account of one
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QP7 [8=vv7wS 7KAO+\)H^Y 按某人指示||列入某人帐户by order and for account of one
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gE~ 列入5月份帐目for May account
|n,<1QY bj>v|#r^ YH\OFg@7 C,ARXW1 编入某中帐项下to pass to the account of||to place to the account of
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*h q#,f 4P 寄出清算书to send in an account||to send in render an account
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o @oV9) 支票薄cheque book
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'Z}34 支票陈票人cheque drawer
?"i}^B`* Rld!,t p8h9Ng*&` pEIRh1 持票人cheque holder
O$&mFL[` ]%wVHC C1m]*}U r0+6evU2 不记名支票cheque to bearer||bearer cheque
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!1 ,^w?6?,&l} v*SEb~[ 记名支票||认人支票cheque to order
+wN^c#~7 C9n?@D;S rA5=dJ"I \KQ71yqY 到期支票antedated cheque
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%yW3VL vdx0i&RiL 未到期支票postdated cheque
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5i+)MD -EkWs/'h 保付支票certified cheque
<SgM@0m @|63K)Xy $JJrSwR<h mpuq 9)6 未获兑现支票,退票returned cheque
:D%"EJ j3{I /m gcPTLh[^Er %)|9E>fP]N 横线支票crossed cheque
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|)b6>.^ q Gw -tPD< 普通横线general crossing
}Qip&IN g`vny )\7/ b&~4t/Vq `\gnl' 特别横线special crossing
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y C&*oI =6 空白支票blank cheque
yp KUkH/ w+#C-&z hyCh9YOu) Pe3@d|-,MU 失效支票,过期支票stale cheque
75"f2; :PIF07$xl !}v=N";c 0-HqPdjR 普通支票open cheque
%k-3?%&8 _=Z,E.EN JJ}0gZ [F0s!,P 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
s2'yY(u/ bJRN;g h{HF8>u[ (l-tvk4Ln 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
NdtB1b 0B@SN)<kH Z:,U]Z( dv8>[# 支票换现金||兑现to cash a cheque
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+$p9k~ k2c}3 MeP k7?N ?7w SM0~fAtE 清理票款to clear a cheque
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3 R< ,`[* Z ?t/~lv 保证兑现to certify a cheque
R:e<W/P" '(f&P=[b k9:{9wW MBt9SXM 填写支票数额to fill up a cheque
OMWbZ>jB P3cR l'] %_+2@\ ,uo'c_f(e 支票上划线to cross a cheque
u.d).da {5%5}[/x Izhee%c 9xO#tu] 开发支票to make out a cheque
<j&DK2u=i =Z P%mW&;} Ge-CY yaah*1ip[ 签发支票,开立支票to draw a cheque||to issue a cheque
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^T ?RK"p :*ing 透支支票to overdraw a cheque
&<wuJ%'>)Z )~+E[| zm]aU`j 5b!vgm#]) 背书支票to endorse a cheque
^* J2'X38I &y3OR1_Sm* lJu;O/ RIb4!!',c 请付票款||清付票款to pay a cheque||to honour a cheque
zo +nq%= tSVc|j J6U$qi 19O,a#{KHf 支票退票to dishonour a cheque
gZLP\_CL AvdXEY(- rs,2rSsg! ]$Yvj!K*Q 拒付支票to refuse a cheque
[`^a=:* n#q<`}u, !G SV6 ^cczJOxB 拒付支票to stop payment of a cheque
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l/)Oq |?qquD 4= V,q](bg 提示要求付款to present for payment
5&v~i\Q .2%zC & ; ~-EOjX(X'E <\NY<QIwFw 见票即付持票人payable to bearer
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- 支付指定人payable to order
1#.>a$> 1+9W+$=h2 0BIy>wy: ~~v3p>z Rr 已过期||无效out of date||stale
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_@ 请给出票人R/D||refer to drawer
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Cc U@-^C"R i%/Jp[e\W> 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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r /Y'Vh^9/T 支票
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l y(>8F 时间已过account closed
w,h`s.AN ;~"FLQg@ !{^PO<9 dR"@` 更改处应加盖印章alterations require initials
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=>M^02" 时间已过effects not cleared
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e\n 89o/F+ _b B)qWtMZx _NMm/]mN / 停止付款payment stopped
QKr,g ;\=M;Zt K2J\awX J[4mLU 支票毁损cheque mutilated
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koYHq =~=*&I4Dp y *fDwd~ 汇款||寄钱to remit||to send money
BFo5\l:q8 V+VkY3 eD*A) K%^V?NP*{Z 寄票供取款||支票支付to send a cheque for payment
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3q(a<p X{\F;Cb* iZM+JqfU|D 寄款人a remitter
vTJ}8 )?X-(4 yF"1#{*y %?p1d! 收款人a remittee
gK[YQXfTy k3)dEH1z Yy)tmq Z yE `/J' 国外汇票foreign Bill
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f qzf!l"bT 国内汇票inland Bill
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0tEYU:Qu X@K-^8 |MFF7z{% 跟单汇票documentary bill
.y@oz7T5 9J9)AV /.Ww6a~ w*oQ["SL 空头汇票accommodation bill
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?kB2iU_f+ "a8j"lPJ f]JM / 原始汇票original bill
dIRm q+d^ 2JJ"O|Ibz `kZ@Zmj# ?<(m
5Al7 改写||换新票据renewed bill
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-xH-S %jJ>x3$F 1oN^HG6O Z; A`oKd 即期汇票sight bill||bill on demand
$!8-? ?ML <iH`rP# pXJpK@z ReM=eS …days after date||…days after date…日后付款
;uwRyd %2XHNW >i5acuth (fCXxyZrr …months after date||…months after date…月后付款
5ZMR,SZhC 11<KpxKpk 8;Yx<woR ds?v'| 见票后…日付款…days after sight||…days sight
34d3g Y0_),OaY ZE2$I^DY- t5#rps\; 见票后…月付款…months after sight||…months sight
\9/ b!A 3WUTI( *T~Ve;3h; " e}3:U5n 同组票据set of bills
>|twyb U` Wauv& UmQ?rS8d )e a :Q? 单张汇票sola of exchange||sole of exchange
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* qeL5D* Er+nk`UR_ 远期汇票usance bill||bill at usance
Kwg4sr5"D q~*t@ WV #%PJ ,B0_MDA + 长期汇票long bill
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mL_j4=ER@ 短期汇票short bill
6Qx#%,U^ J XwlbJ=mf ,{LG4qvP CC@.MA@9N 逾期汇票overdue bill
qt;y2gf= FxVZ[R \l.-eu'O 'ul~7h;n 宽限日期days of grace
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W }"2 1f8GW JM\m)RH0 电汇telegraphic transfer (T.T)
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q{]; V2i@.@$j ! ykx^z 邮汇postal order||postal note (Am.)||post office order||money order
o4zM)\;F k}0^&Quc4 ,I_^IitN /Ne<V2AX 本票promissory note (P/N)
V`7FKL@" 2w-51
tqm 9>g, |7}CQU 押汇负责书||押汇保证书letter of hypothecation
hDp6YV,q ,i,q!M{- D*YM[sN` |)K]U 副保||抵押品||付属担保物collateral security
(>I`{9x>6 E4W zU o`q_wdy? [_.5RPJP8 担保书trust receipt||letter of indemnity
mK [0L T7d9ChU\#. nE^Qy=iE zdEPDdB 承兑||认付acceptance
OKvPL=~ GKFq+]W Kbb78S30 Q]w&N30 单张承兑general acceptance
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OyvDY9\ C{q :_M; 有条件承兑qualified acceptance
ph#tgLJ 'D%w|Pe?Q _C+b]r/E cn-
nj] 附条件认付conditional acceptance
f7 'q- bQZ*r{g DS%\SrC 5zIAhg@o:q 部分认付partial acceptance
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