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。
Vh'H5v^ 会计报表statement of account
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*u_LO mDj:w#q G~YV6?? 往来帐目account current
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+ t5e% "}>7H OGh bH a 现在往来帐||存款额current accout
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]$ xz B4&x?-0ZC &.Yh_ 销货帐account sales
K3 "co1]u 1LcQ*d %'t~+_ :^?ZVi59j 共同计算帐项joint account
SAXjB;VH6 qTiX;e\W 30[?XVI& QJ pUk%Wj 未决帐项outstanding account
$Ne#F+M9x ^=Up UB zD2Bhta y P1H`NOC 贷方帐项credit account||creditor account
q6/ o.j k,b(MAiQ0 G4AX8@;U #!9aTp).AL 借方帐项debit account||debtor account
lty`7(\ ^K&&O{ 4$ejJaE g8}/Ln*W' 应付帐||应付未付帐account payable
r"J1C ~])\xC sDWX} NV RR^I*kRH 应收帐||应收未收帐account receivable
--.: eFE/ ^|as]x!sv ZYrd;9zB b)'Ew27 新交易||新帐new account
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6 2 u[PO'6Kzd 未决帐||老帐old account
PS(9?rX#+ t'0r4&\ .|KxQn} #Rjm3#gc 现金帐cash account
MdZ7Yep -Qqb/y <k}>eGn L{'qZ#N[ 流水帐running account
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" 暂记帐||未定帐suspense account
!tHqF ~SP.&>Q> )d0&iE`@ x\;`x$3t 过期帐||延滞帐overdue account||pastdue account
K'N\"Y?> eJ$?T7aUf M_$pqVm LQNu]2 杂项帐户sundry account
7Dom[f E^#|1Kpq GAtK1%nPD [$9 sr=3: 详细帐单||明细表detail account
Wky~ hm ;^O^&< 8+v6%,K2 =<O{ 呆帐bad account
kH1l -mxz BAg*zYV7 6DR@$fpt ZEUd?"gaR 会计项目title of account
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} 会计薄||帐薄account-book
pRUN[[L "`C|;\w 1S0Hc5vw G\Toi98d* 营业报告书||损益计算表account of budiness||business report
fcD$km +*!oZKm. RZm5[n burEo.= 借贷细帐||交验帐account rendered
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\*/ 明细帐account stated
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Jn~t eV1O#FLbi 与…银行开立一户头to open an account with
cJj0`@0f 3`IDm5 3,3{wGvHHW <s]K~ Vo 与…银行建立交易to keep account with
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7{ REQ2pfk0 继续记帐to keep account
^ylJ_lN&=1 ~;wSe[ A<y3Tc?Q 2"yzrwZ: 与…有交易to have an account with
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lH(-U4| @<W"$_r- 6"-LGK: mZ ONxR6q$ 作成会计帐||有往来帐项to make out an account with
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M UyD=x(li iWGgt]RJ 清算||清理债务to make up an account
z})H$]: $ y !47!Dn a%Mbq; IC92lPM } 清洁帐目||与…停止交易to close ones account with
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9? \EUc17 结帐to close an account
f!xIMIl)+ }I#;~|v~< #s(B,`?N P,_GTs3/G 清理未付款to ask an account||to demand an account
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AN$}%t" 结清差额to balance the account with
|X~T</{8i \P&'4y~PL ,;GWn &p=|z2 J 清算to settle an account||to liquidate an account||to square an account
3ZC to[Y i.0}qS? IDdhBdQ 0Q]x[;!k 审查帐目||监查帐目to audit an account
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;-AT^ pOlQOdl 检查帐目to examine an account
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`r+e!o 转入A的帐户to charge the amount to As account
/<zBcpVNV !@ai=p bveNd0hN <ynmA 以计帐方式付款to pay on account
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`<t 代理某人||为某人on ones account||on account of one
SZ1+h TY7d "%qGcC8 CuT[V?^iD 3::DURkjf 为自己计算||独立帐目on ones own account
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g2 :^Z== Fg5>CppH 由某人收益并负风险on ones account and risk||for ones account and risk
-Ww'wH'2 G?'L1g[lc ,Z&"@g QOy+T6en 由某人负担for ones account||for account of one
t+q:8HNh -.ha\ t0J $LF zpg %$!}MxUM 按某人指示||列入某人帐户by order and for account of one
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( 列入5月份帐目for May account
A5!f# ,K3)f.ArYc &"K74 (!W:-|[K\ 编入某中帐项下to pass to the account of||to place to the account of
_4x X}Z; B~caHG1b #^yw!~:{ 0)yvyQ5 寄出清算书to send in an account||to send in render an account
PZeVjL?E o-GlBXI; qD7#q] _Bb/~^ 支票薄cheque book
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^qS[2Dy 支票陈票人cheque drawer
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B.(@3 6b6}HO 7W5FHZd' 持票人cheque holder
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;'J ^r}^- 不记名支票cheque to bearer||bearer cheque
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]wER&/v" 记名支票||认人支票cheque to order
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k{% 到期支票antedated cheque
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&<j }U 4F??9o8 } 未到期支票postdated cheque
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[~ _udH(NC a% Q.8 6f\0YU<C& 保付支票certified cheque
V[HHP_ N6Vn/7I5% $s)G0/~W r2M._}bF 未获兑现支票,退票returned cheque
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(SkI9[1\@3 横线支票crossed cheque
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<6Y o%xt [`6|~E"F 普通横线general crossing
U~s&}M\n ,xn+T)2I p*-o33Ve '<^%>R2 特别横线special crossing
qCc'w8A `N_N zH s~Ni\SF %$~?DDNM 空白支票blank cheque
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"rvw;R HZ>Xm6DnC5 失效支票,过期支票stale cheque
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2] 普通支票open cheque
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Qx>S>f 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
TlYeYN5V 51*o&:eim 5$`i)}:s |z<E%`u% 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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$ 支票换现金||兑现to cash a cheque
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)KY ?>*i8* 清理票款to clear a cheque
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Q X ^*C8BzcH ReE6h\j +#"CgZ] 保证兑现to certify a cheque
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9 t,]r% 填写支票数额to fill up a cheque
1 xm8w$% ~gNa<tg"1 [>A%% 7M=LyrO 支票上划线to cross a cheque
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Nw r{pTMcDS *r6+Vz <{Wsh#7 }. 开发支票to make out a cheque
AMp[f%X *[]7l]XK. u7=`u/ QmvhmsDL 签发支票,开立支票to draw a cheque||to issue a cheque
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4nmc(CHQ: 透支支票to overdraw a cheque
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7rVM 背书支票to endorse a cheque
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a tY-{uHW&h 请付票款||清付票款to pay a cheque||to honour a cheque
M.O3QKU4 9XImgeAs '#mv- /<t* R*3x{DNL 支票退票to dishonour a cheque
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K(o 拒付支票to refuse a cheque
PJA%aRP,: 8<#X]I_eP+ i1e|UR-wl Lt$LXE 拒付支票to stop payment of a cheque
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0"]N9N;/ 提示要求付款to present for payment
8Ux3,X= 5TqB&GP0 -\O%f)R 7SO i9JU_ 见票即付持票人payable to bearer
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&KKKV 支付指定人payable to order
#!(OTe L ;WxE0Q:!~ V+j58Wuf MwMv[];I 已过期||无效out of date||stale
Q^}6GS$ kXK D>."E* b2]1Dfw VX0q!Q 请给出票人R/D||refer to drawer
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3i2(k ;K]6/Wt 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
nA$zp {}!`v%z ^GMM% &o@IMbJ8 文字与数字不一致words and figures differ
32j@6! QS.t_5<U Q'xZ\t X/Umfci 支票
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!")t 时间已过account closed
/sVy"48- iv@ey-,< J;"66ue(d =s3f{0G 更改处应加盖印章alterations require initials
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[AgS@^"sf5 时间已过effects not cleared
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xMV2&,Jq :rr;9nMR[ 停止付款payment stopped
"\0&1C(G B"sQ\gb%Q Y v22,|: ,.Xqb~ 支票毁损cheque mutilated
?U3X,uv5J P")duv 5k /Y7+*?E =P>c1T1-
汇款||寄钱to remit||to send money
\Nd8,hE =^ VsLlPw{ Tp7*T8 寄票供取款||支票支付to send a cheque for payment
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X+V> 寄款人a remitter
cO}`PD$i v(PwE B] -n.ltgW@ ~%)ug3%e 收款人a remittee
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uI~t4 w=]id'`?q gKyYBr 6KT]3*B 国外汇票foreign Bill
g~,"C8-H ean_/E wLX:~]<xl DK-V3}`q} 国内汇票inland Bill
A}K2"lQ#>, =Yd{PZ*fR f]N.$,:$ /"$A?}V 跟单汇票documentary bill
l]:nncpns vd0;33$L /F/zMZGSA{ 9Rz TC 空头汇票accommodation bill
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U^):~ 原始汇票original bill
53vnON#{* POZ5W)F( ^o;f~6#17 {& Pk$Q! 改写||换新票据renewed bill
fU?P__zU4 lt:xN?--A? AHg:`Wjv- I.V?O} 即期汇票sight bill||bill on demand
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q#}#A@Rg wOfx7D …days after date||…days after date…日后付款
}F v:g! sR(or=ub~ Nd5G-eYI vUlGE …months after date||…months after date…月后付款
P~"e=NL5 .Oh4b5 pi/Jto25z N*vBu` 见票后…日付款…days after sight||…days sight
l+%2kR M|HW$8V3_2 &Nzq/~uqP U/9i'D[|{ 见票后…月付款…months after sight||…months sight
`,-w+3?Al Rv-`6eyAA 2h_XfY'3pX w+,Kpb<x[0 同组票据set of bills
7FQ&LF46 UG@9X/l} }8joltf B~\mr{|u 单张汇票sola of exchange||sole of exchange
. 5cL+G1k# p }p@])}8 Jf#Ika&px P@LFX[HtM 远期汇票usance bill||bill at usance
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d@ ]$4DhB 长期汇票long bill
pfs'2AFj Z%rMX} "L?h@8sa \B72 #NR 短期汇票short bill
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0X1 MXVQ90 xZMQ+OW2i /b|V=j}W 逾期汇票overdue bill
G}|!Jdr 1" k_l.\,0 YI877T9> "7G> 宽限日期days of grace
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B 电汇telegraphic transfer (T.T)
xE.yh#?.k %oee x1`= %>)HAx ` IasWm/ 邮汇postal order||postal note (Am.)||post office order||money order
Ml"i^LR+ WLO4P 80'!XKSP b6]MJ0do 本票promissory note (P/N)
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JP \H^A@f oJ:\8>)9 /s/\5-U7q 押汇负责书||押汇保证书letter of hypothecation
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oMv8d 8LPvb#9= \me'B {aa EC:u;2f! 副保||抵押品||付属担保物collateral security
dcn/|"jr /QgU!:e w%3*T#tp yPn!1=-( 担保书trust receipt||letter of indemnity
0%W0vTvL 1ZrJ7a7= ><HHO
(74X h1_9Xp~N 承兑||认付acceptance
~zd+M/8 (m~gG|n4 0#/N ZO *WQl#JAr 单张承兑general acceptance
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o 有条件承兑qualified acceptance
rGqT[~{t VoGyjGt& <N~&Leh 9kO}054 附条件认付conditional acceptance
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Vlf =gP 部分认付partial acceptance
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