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。
5pSo`) 会计报表statement of account
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H]I; /kV3[Rw+ x\PZ.o 往来帐目account current
j5Kw0Wy7 KZy2c6XO; Tzr_K URU,&gy= 现在往来帐||存款额current accout
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$4i| 8T6LD 销货帐account sales
f@S n1c,Mk ,LI$=lJ@ 21NGsG X$*MxMNs 共同计算帐项joint account
L\0;)eJ#M {1?94rz kN7JZ12 mJ+M|#Ox 未决帐项outstanding account
q4u,pm,@ aQ!QrTua- jfmHc(fX4 CD^C}MB 贷方帐项credit account||creditor account
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r J?6.yL; L`'#}#O l 借方帐项debit account||debtor account
,+w9_Gy2H Cws;6i*=@ ` wI$ ))T@U?r 应付帐||应付未付帐account payable
),{v zM+4<k_dH] ^}SP,lg' 8Z&M}Llk 应收帐||应收未收帐account receivable
EdL2t`` DWv(|gO Eep~3U 6=cfr; BH2 新交易||新帐new account
J`6IH#54 6jw9p+. R*[X. H &9Y ^/W 未决帐||老帐old account
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~%'V *wk?{ U sKy3('5; 现金帐cash account
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]z5k YU& 18^#:=Z 流水帐running account
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HNJR&U t 暂记帐||未定帐suspense account
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o NX[-Y]t /0Jf/-}ovn 过期帐||延滞帐overdue account||pastdue account
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k_<A 杂项帐户sundry account
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详细帐单||明细表detail account
U{\9mt7b! 85x34nT oE.Ckz~*d ;J@U){R 呆帐bad account
Vp7d uTdx`>M,O J$W4AT YQ$LU\: 会计项目title of account
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0 <E2^ Z2U6<4?1% 会计薄||帐薄account-book
Z0/$XS9|h; *HsA.W~2W v<Ywfb =F2`X#x_j 营业报告书||损益计算表account of budiness||business report
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0ijYE 借贷细帐||交验帐account rendered
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Y( 明细帐account stated
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BbM/Rd1tAm @Di!~e6 与…银行开立一户头to open an account with
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!4a#);`G C hQ] d Q#X'.](1 与…银行建立交易to keep account with
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A'0'M y"Pd>61h 继续记帐to keep account
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与…有交易to have an account with
aNn4j_V( 9Trk&OB UT5xUv5' d-C%R9 作成会计帐||有往来帐项to make out an account with
(Hmm^MV) YV _ 7 .+A v8WT?% yM}3u4FG 清算||清理债务to make up an account
#K`0b$ )@p?4XsT4J eZ$M#I=o 5A$,'%d 清洁帐目||与…停止交易to close ones account with
s3T7M:DM4 <$@I*xk[ bEB2q\|Je W'
:b6}? 结帐to close an account
o%f:BJS }VRl L>HAC oeZUd}P ?K;l 5$?% 清理未付款to ask an account||to demand an account
@( \R@`# 5*f54g"' Z^}[CQ&Am %Oo
f/q 结清差额to balance the account with
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npp\K ZqdoYU' 清算to settle an account||to liquidate an account||to square an account
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<(M@ 审查帐目||监查帐目to audit an account
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fmo 7p hf 检查帐目to examine an account
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%ok ^%!SKhRIK 转入A的帐户to charge the amount to As account
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H.k<zn 以计帐方式付款to pay on account
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yJbhk %$kd`Rl} 代理某人||为某人on ones account||on account of one
k0O5c[j \{]y(GT }3 _b%{ 1og+(m`BL 为自己计算||独立帐目on ones own account
v-SXPL]_^ n-xdyJD 7H?xp_D jI0gf&v8 由某人收益并负风险on ones account and risk||for ones account and risk
~".@;Q utBrH `'^o45 tk*-Cx?_ 由某人负担for ones account||for account of one
g`Cv[Pq?at $i6z)]rjg :fwt PvLo L -:@Om! 按某人指示||列入某人帐户by order and for account of one
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{:("oK6w ;3wO1'= 列入5月份帐目for May account
enZZ+|h A7%/sMv )qw;KG0F b=xn(HE8| 编入某中帐项下to pass to the account of||to place to the account of
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qJ ppNMXbXR Eyjsbj8 K0_gMi+bR 寄出清算书to send in an account||to send in render an account
f+hHc8g PU,$YPrZ ls&H oJ7 c`p'5qz 支票薄cheque book
A9 g%> A]5];c Xpn\TD<_I 1=z[U|&R 支票陈票人cheque drawer
.,p=e$x] =#[oi3k hL6;n*S= 72"H#dy%U 持票人cheque holder
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/4 Ze8.+Ee ?#xm6oe#aH \>Rfa+ 不记名支票cheque to bearer||bearer cheque
<\ <o#Vq [8IO0lul+ >@Ht*h{~ +Tu?PuT7k 记名支票||认人支票cheque to order
1<73uR&b% oV0 45G .4[3r[ K _YOp1 到期支票antedated cheque
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Q~R zA>X+JH>iw h2f8-}fsq 7]zZdqG&p` 未到期支票postdated cheque
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gAdqZJR%] ]&]DFY~n 保付支票certified cheque
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m","m J'|=J 未获兑现支票,退票returned cheque
EUuSN| a r5S/lp+Y+N aF^NYe XyE$0i~t 横线支票crossed cheque
pN5kcvQ "Mj#P9 CL1*pL 'Tjvq%ks 普通横线general crossing
"d$~}=a[ .6C/,rQ?c +`k30-<P "4\ 特别横线special crossing
[5?Dov^j3 d2#NRqgQ U _5` `_OrBu[ 空白支票blank cheque
oc( '!c dz([GP'-* /Rq\Mgb .5G`Y 失效支票,过期支票stale cheque
"UMaZgI Tt)z[^)% ?<!qF:r: f_S$CFa@ 普通支票open cheque
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(Q 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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!20 .<`)`:n+B ~hvj3zC5xz Ie.
on ) 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
fYk>LW .u7}p# }b(hD|e AuXUD9- 支票换现金||兑现to cash a cheque
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\/^= j XY'8oU`]{ x'`{#bKD gA(npsUHI 清理票款to clear a cheque
R|\eBnfI Z?'CS|ud Ol }5ry k=mQG~ 保证兑现to certify a cheque
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l`F}v p<r<Y% 填写支票数额to fill up a cheque
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=hg^j -iDs:J4Iq 支票上划线to cross a cheque
M?h{'$T '\#q7YjaL 03fOm _h-agn4[i 开发支票to make out a cheque
SF:98#pg ;\0|1Eem` ..8t1+S6] 6m;>R%S_ 签发支票,开立支票to draw a cheque||to issue a cheque
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$#hU_vr 透支支票to overdraw a cheque
0(y*EJA$ >`x|E-X" "mJo<i} *B|hRZka1A 背书支票to endorse a cheque
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Imhk U% 请付票款||清付票款to pay a cheque||to honour a cheque
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o!BCR: 支票退票to dishonour a cheque
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eV?%3h. 拒付支票to refuse a cheque
LG,? ,%_s Sn-#Y(>]o0 "> Qxb.Y} vX }iA|`# 拒付支票to stop payment of a cheque
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e 3 ~P$p< SdlO]y9E ~},H+A!? 提示要求付款to present for payment
W@AHE?s6g h/\v+xiF En&7 e DIGw4g4Kt 见票即付持票人payable to bearer
HMUx/M.j IMD^(k 2 6h/!,j0:t_ i`@cVYsL 支付指定人payable to order
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|,M 已过期||无效out of date||stale
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tx9D 请给出票人R/D||refer to drawer
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3E 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
15 {^waR6 |5;,]lbt P7}w^#x :j+E]|d(~6 文字与数字不一致words and figures differ
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,` "#wAGlH6> -aJ(-Np$f TSFrv8L 支票
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=Jl\^u%H(x 时间已过account closed
8i"CU:( :c]y/lQmV Eo$l-Hl5= \&vXp"-@ 更改处应加盖印章alterations require initials
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n2*Ua/J-8 时间已过effects not cleared
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停止付款payment stopped
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8 W9gQho%9b EM<W+YU 支票毁损cheque mutilated
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E q#Otp\f r|Uz? uu4!e{K 汇款||寄钱to remit||to send money
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u[.s`^ 1;./e&%% 寄票供取款||支票支付to send a cheque for payment
gz'{l[ XH0{|#hwN fC^d@4ha ~+ae68{p 寄款人a remitter
m?Jnb\0 xg%{p`` dG3?(}p+ $m>( kd1 收款人a remittee
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EoV % \v 国外汇票foreign Bill
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5 5FJ%"5n& 6UN{Vjr%` 国内汇票inland Bill
L) _ VdB mFpj@=^_G iw(`7(* N+R{&v7=F% 跟单汇票documentary bill
=*4^Dtp VKXB)-'L %,N-M]Jf pOy(XUV9O 空头汇票accommodation bill
2DZ&g\| ?fU{?nI}>p ieEtC,U (s1iYK 原始汇票original bill
2#`d:@r h9A=20fj M+=q"#& i+-=I+L3 改写||换新票据renewed bill
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4e}% Hb!A\;> dZ,7q_r,~ UBwYwm0 即期汇票sight bill||bill on demand
A?ESjMy(R 1{xkAy0 $H,9GIivD u7wZPIC{_ …days after date||…days after date…日后付款
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j"]C.6B. "g!/^A!! D1fUEHB}A8 …months after date||…months after date…月后付款
R'1"`@fG +I~U8v- IgF#f%|Q z_&T>ME 见票后…日付款…days after sight||…days sight
h=cA]^:= 9Xh<vh8& e+MsFXnB8 j~ qm5} 见票后…月付款…months after sight||…months sight
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KQ KC\W6|NtGj VDy_s8Z# J:;nN-\j 同组票据set of bills
No/D"S# i;+<5_ SMm$4h R Sj'.)nz> 单张汇票sola of exchange||sole of exchange
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uCF0 Yceex}X*5 M<)Vtn `MMZR=LA 远期汇票usance bill||bill at usance
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}Tk*?tYt H,1Iz@W1 A%#."2vq~ 长期汇票long bill
]O M?e qQ<7+z<4KP w>#.id[k O6!:Qd 短期汇票short bill
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Ec%9Y \o!B:Vb< V_Y2 @4 逾期汇票overdue bill
O$&4{h` )0@&pEObm ~M J3-<I q}7(w$& 宽限日期days of grace
6~(iLtd# yCye3z. 1A9Gf v%2Jm!i+ 电汇telegraphic transfer (T.T)
Nxt z1 HFf9^ ,Z]4`9c kv/mqKVr 邮汇postal order||postal note (Am.)||post office order||money order
yNmzRH u rexy*Xv`2p e/u(Re !p"Ijz5 本票promissory note (P/N)
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押汇负责书||押汇保证书letter of hypothecation
E@$HO_;& r*s)T`T}} DC%H(2 oQ8If$a} 副保||抵押品||付属担保物collateral security
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}>u<, 担保书trust receipt||letter of indemnity
.1& F p ns[Q %_ xu0pY(n^r J#& C&S 2 承兑||认付acceptance
f)K1j{TZ 'gwh:8Xc `]:&h' v/lQ5R1 单张承兑general acceptance
rN^P// rn8t<=ptH3 4
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cH%#qE3 有条件承兑qualified acceptance
-{XXU )Z LK[%}2me CK+_T}+- {]\!vG6 附条件认付conditional acceptance
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A1 NH5 部分认付partial acceptance
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