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。
AixQR[Ul*c 会计报表statement of account
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G|5 81O\BO.T mPl2y3m% jaf
IKSD]% 往来帐目account current
VxlK:*t` M7$ h aD2+9?m 'Gn-8r+ 现在往来帐||存款额current accout
t}Z*2=DO 8{mQmG4 [G(}`u8w" nG0Uv%?{pj 销货帐account sales
t>04nN_@,s *b{C`[
=V /}_OCuJJ, ]6W;~w% 共同计算帐项joint account
Fx^e%":@ip <"SDU_<xG |FF"vRi8a7 >a5M:s) 未决帐项outstanding account
amPC C ?DAW~+,!7o 2TR l@ ?J;* 贷方帐项credit account||creditor account
(-lu#hJ`&r s_(%1/{ Ol;}+?[Q Yl65|=ne 借方帐项debit account||debtor account
5H+S= S Z@ JzOA u )'l|Y x]({Po4 应付帐||应付未付帐account payable
?[[K6v}q{ k'_p*H 8QFn/&Ql$B 9fWr{fx 应收帐||应收未收帐account receivable
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vM)?^# 新交易||新帐new account
P,S$qD*4 [zO )~hsd+ 0t Y(>]7 未决帐||老帐old account
8]DN]\\o %cM2;a=2 -j%!p^2j9 gE,i
Cx 现金帐cash account
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%`T{ %4Nq T 流水帐running account
oR.KtS$uh i8$tId Z`fm;7NiVG h[()!\vBy 暂记帐||未定帐suspense account
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EDhv M5C}*c9 wW4/]so M buGYHZu 过期帐||延滞帐overdue account||pastdue account
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GgH=w`;_ 杂项帐户sundry account
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O E<>Ev_5 > \NbMS C&H 详细帐单||明细表detail account
B7qm;(?X& 7Rr(YoWa &3VR)Bxn #!\g5 ')mC 呆帐bad account
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clQN@1] M 会计项目title of account
Q7`}4c) %WrUu|xj>_ |$
`LsA. u\zRWX 会计薄||帐薄account-book
g7k|Ho-W \p"`!n %n`wU-?lK ]zHUF!a* 营业报告书||损益计算表account of budiness||business report
9;u$a^R. xW*L^97 ; >\hu1C|W |`9POl= 借贷细帐||交验帐account rendered
a4FvQH#j Le"$k su> HT/zcd)}# G S-@drZp_ 明细帐account stated
h^ ex? }6}Gj8Nb xZt] s3? Ji SJi? 与…银行开立一户头to open an account with
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x ']1j Mn [ajF G"0YCi#I| 与…银行建立交易to keep account with
fB[I1Z F+R4nFA zN JK+_O= y4s]*?Wz 继续记帐to keep account
6/B"H#rN [*w^|b? g*Nc+W](P> tUl#sqN_{ 与…有交易to have an account with
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/02|b}{ s"`uE$6N ^R\0<\' 作成会计帐||有往来帐项to make out an account with
pZz?c/h- j}Lt"r2F MGeHccqh2 {E!ie{~ 清算||清理债务to make up an account
6rMGlzuRo hZ-No x/47e8/ tsR\cO~/ 清洁帐目||与…停止交易to close ones account with
D1t@Y.vl Z8tQ#Pu{ .r+ u pY O=8:K' 结帐to close an account
;>Y,b4B; ?B@(W(I x3O$eKy\|5 ?UnOi1"v9 清理未付款to ask an account||to demand an account
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p't>'?UH| ZP5.?A-=C 结清差额to balance the account with
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Tp 5$0@f`sj PpX=~Of~ 4-z3+e 清算to settle an account||to liquidate an account||to square an account
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6"C$]kF? EaGh`*"w(7 % \Nfj)9 审查帐目||监查帐目to audit an account
iZ2|/hnw 6f/>o$ i]!CH2\ ),y{.n:wm 检查帐目to examine an account
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,w 转入A的帐户to charge the amount to As account
=7pLU+ u w?]k$ YpMQY-n 6O8'T`F[ 以计帐方式付款to pay on account
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C!\t pB;)Hii\ !fUrDOM0E 代理某人||为某人on ones account||on account of one
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@^G2 v8p-<N) "mr;!"LA 为自己计算||独立帐目on ones own account
E8#RG-ci bSsX)wHm m,',luQ rCqcl 由某人收益并负风险on ones account and risk||for ones account and risk
#?L%M 7JNhCOBB +O>1Ed g-j`Ex% 由某人负担for ones account||for account of one
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QR"Nu6 按某人指示||列入某人帐户by order and for account of one
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lW] nV'~uu 1V(tt{ 95jJ"4 a+ 列入5月份帐目for May account
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h"S {tn%HK"> _D7MJT ] >-#T 编入某中帐项下to pass to the account of||to place to the account of
_=@9XvNM P[-2^1P" rf1Us2vp 0Pw?@uV 寄出清算书to send in an account||to send in render an account
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G&/ ?rC^@) 支票薄cheque book
7RNf)nz H)aeSF5 ,p6X3zY E`%Ewt$Z 支票陈票人cheque drawer
.n]P6t *X_CtjgF :9!?${4R ;(M`Wy]2 持票人cheque holder
OV ~|@{6T A8Q1x/d( u(V4KUk k6-.XW 不记名支票cheque to bearer||bearer cheque
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" KA1Z{7UK% ;,GE!9HW 记名支票||认人支票cheque to order
hp?hb-4l X?5M)MP+I %IG cn48J o<2H~2/ 到期支票antedated cheque
RMU]GCa J2VhheL`J RGy4p)z*+ mf]1mG}) 未到期支票postdated cheque
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保付支票certified cheque
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,y j<w";I&Diz G3vKA&KZ s\g"~2+ 未获兑现支票,退票returned cheque
xFcJyjo^z @Q~Oc_z ;KqH]h) +BcJHNIB 横线支票crossed cheque
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+ aV3:wp]Gn LO{{3No 普通横线general crossing
2VaQxctk =w='qjh cSy{*K{B V~p/P 特别横线special crossing
;~Y0H9` 9fR`un)f} Stqlp<xy !C>}j* 4 空白支票blank cheque
/-BKdkBCpZ Nb/W+& y U6V+jD}L] lrg3n[y-l 失效支票,过期支票stale cheque
I_66q7U"0 IfF@$eO `0a=A#]1o Ng=XH"ce~ 普通支票open cheque
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WaI[n} (bnyT?p% g/Q hI RL0,QC)e#@ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
R B7?T5G a~>. `BA wef w~EBm=v_> 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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D.5h 支票换现金||兑现to cash a cheque
B;f\H,/59 CD|)TXy c\.Hs9T > \%Wu`SlDp9 清理票款to clear a cheque
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vj#Tx oJ}!qrrH WN8XiV 保证兑现to certify a cheque
;OjxEXaq @64PdM!L $RA8U:Q!1e D|`O8o?) 填写支票数额to fill up a cheque
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I &|rh~;:jUX uA#uq^3 *xY}?vSs 支票上划线to cross a cheque
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iDp'M`(6h 开发支票to make out a cheque
d8l T+MS= 9X<o8^V 8^bc4(H ]PlDe8 签发支票,开立支票to draw a cheque||to issue a cheque
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@Zuh [,;h1m ~iX 透支支票to overdraw a cheque
F$[1KjS !ho~@sc{W jhs('n, a:$hK%^
\ 背书支票to endorse a cheque
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01bBZWX u~kfz*hz 请付票款||清付票款to pay a cheque||to honour a cheque
8WT^ES~C =*K~U# uoC cb ICO QuEfV ?)_4 支票退票to dishonour a cheque
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k }6YD5?4 Cso!VdCX $:|z{p 拒付支票to refuse a cheque
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U~%V;*|4 拒付支票to stop payment of a cheque
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/+ vAeh#V~# H)#HK!F6f 提示要求付款to present for payment
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7FHfB 2?=R_&0Q rgth2y]
TRB)cJZ? 见票即付持票人payable to bearer
p1zT] :wlX`YW+e j Wa%vA /]0-|Kg+R 支付指定人payable to order
kzZdYiC *{3&?pxx oH;0_! m@Ziif-A 已过期||无效out of date||stale
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eh`s fH z^tws*u],5 请给出票人R/D||refer to drawer
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K|Q|v39{b 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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n%# sIx8,3`&y os=Pr{ 文字与数字不一致words and figures differ
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@o ~d+.w%Z` B,`B!rU 支票
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qu}`;\9@ld 时间已过account closed
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T v %RlG~a wHGiN9A+ )3W`>7> 更改处应加盖印章alterations require initials
Fpz)@0K; ".n,R"EF y">_$ !/1aot^( DK!QGATh
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_;o)MTw|' 80i-)a\n #>I*c_- Im7t8XCG 停止付款payment stopped
D..dGh.MY s7x&x;- hJuR,NP `WjRb 支票毁损cheque mutilated
RnvPqNs E?L^L3s J$9`[^pV 3^ct;gz 汇款||寄钱to remit||to send money
L4fM?{Ic:s [M:ag_rm+f zz4TJ(' J%_m`? 寄票供取款||支票支付to send a cheque for payment
+<\)b( W%3<"'eP ?`m#Y&Oi yuTSzl25,/ 寄款人a remitter
|4=Du-e sj"zgE) cqP)1V] Q]Kc<[E 收款人a remittee
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/ PrA?e{B5m (qf%,F,_L ;zMZ+GZ?;+ 国外汇票foreign Bill
1@xmzTC 8uj;RG 0QWc1L Y|*a,H"_
国内汇票inland Bill
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Q 跟单汇票documentary bill
P^wDt14> X?2ub/Nr#Y |OgtAI9
l ~b 空头汇票accommodation bill
EWcqMD]4u 4,nUCT 4pYscB oS2L"# 原始汇票original bill
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V2jt Q1cM{$}M GmjTxNU@ 改写||换新票据renewed bill
?h7,q*rxk hd~3I4D 5,i0QT" xI'sprNa_1 即期汇票sight bill||bill on demand
Hp#IOsP~ +>w %j&B RotWMGNK " R=,W{= …days after date||…days after date…日后付款
|8DMj s()* d*M:PjG@ L0sb[:'luz GKT^rc-YT- …months after date||…months after date…月后付款
bu}N{cW n7CwGN% ><l|&&e- [EdX6 见票后…日付款…days after sight||…days sight
j'2:z# lRy^Wp sI&|qK-( +dw=)A#/ 见票后…月付款…months after sight||…months sight
>EVY, =!?4$vW u0s25 JY.% |qp^4vq.p 同组票据set of bills
.%\lYk] =!V-V}KK- T@{}!
xE0'eC5n^ 单张汇票sola of exchange||sole of exchange
eG\|E3Cb9 -45x
a$vv Ub"6OT1tl U?WS\Jji3! 远期汇票usance bill||bill at usance
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<>1Q{j@ 长期汇票long bill
hFiJHV $-J=UT2m K:<0!C! -9X#+- 短期汇票short bill
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;fO]{ %]KOxaf_z ~HM,@5dFC 逾期汇票overdue bill
usFhcU >EJ`Z7E6 +eIX{J\s &Bc$8ZR 宽限日期days of grace
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hU F?3zw4Vt~ Ln3<r&&Jz 电汇telegraphic transfer (T.T)
C8oAl3d+h :wcv,YoSG 5@3hb ]J EPn0ZwnS:M 邮汇postal order||postal note (Am.)||post office order||money order
`%5~>vPS )e|n7|} $ )LRso>iOO M{ 本票promissory note (P/N)
61*inGRB Eg/=VBtc Nfdh0v dJYW8pcKT 押汇负责书||押汇保证书letter of hypothecation
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FJ>W. j_#oP '(S@9%,aK1 E$?:^ausu 副保||抵押品||付属担保物collateral security
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T.}qI $,&3:ke1 7G 3*@cl 担保书trust receipt||letter of indemnity
jeLC)lQ* +j">Ju6Q;. S(Ej:
H O>~ozW& 承兑||认付acceptance
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'R 0l ZR"BxE0_k 单张承兑general acceptance
ML= :&M!ao oDvE0"Sz z}sBx9; }o{6 有条件承兑qualified acceptance
qE W3k), `VzjXJw X61p xPa F/(z3
Kf 附条件认付conditional acceptance
kNnI$(H"H `&rt>Bk / |mO4+:-~D+ l^"HcP6 部分认付partial acceptance
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