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。
sK#)wjj\^ 会计报表statement of account
py,B6UB5 ^-CQ9r* BF*]l8p Ksp!xFk 往来帐目account current
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现在往来帐||存款额current accout
bK)gB! oGzZ.K3 A R<}Yf[TQ @:'swO/\< 销货帐account sales
LL~bq(b A7~~{9 C|kZT<,] /f!CX|U 共同计算帐项joint account
1/t}>>,M _,hhO Z4\$h1tl c}nXMA^^ 未决帐项outstanding account
giy4< 83*"58 PvzB, 2": mVYLI!n}0# 贷方帐项credit account||creditor account
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借方帐项debit account||debtor account
l$%mZl ^L&hwXAO: ^-3R+U- S gxpGi@5 应付帐||应付未付帐account payable
8oI)q4V MB,;HeP! `I.Uw$,P W/PZD ( 应收帐||应收未收帐account receivable
nw3CI&Y` .bh>_ W_h '1{#I/P; \JBJ$lBL 新交易||新帐new account
Vi~9[&.E\! a7#J af `[JX}<~i $7{V+> 未决帐||老帐old account
;J3az` 1uTbN sa%2,e' L0{ehpvM 现金帐cash account
Y-%S,91O xF*C0B;QL NGHzifaE F=C8U$'S 流水帐running account
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pIh%5ZU 暂记帐||未定帐suspense account
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n237%LH[ 过期帐||延滞帐overdue account||pastdue account
J7R+|GTcx pQaP9Y{OK Ws[[Me,= o6^^hc\ 杂项帐户sundry account
v_*E:E :U`8s# s}Q%]W jP6;~[rl 详细帐单||明细表detail account
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>) 呆帐bad account
B$b'bw. P%5h!Z2m 6Cut[*lj^ 'z\K0 会计项目title of account
kW&{0xkGR O$B]#]L+ rvRtR/*?j Qci<cVgP 会计薄||帐薄account-book
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?3 SE+K"faKQ jp2AU,Cl 营业报告书||损益计算表account of budiness||business report
C !81Km5 iq`y v7VJVLH,I7 UA3%I8gu_ 借贷细帐||交验帐account rendered
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-8y i*j[j~2>C; 明细帐account stated
w/s{{X<bF LV{a^!f`y XA{tVh |MvCEp 与…银行开立一户头to open an account with
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^=o@I 与…银行建立交易to keep account with
:Vq gmn 9I/o;Js Nko;I?Fn A(#hyb# 继续记帐to keep account
b9HE #*d, @=)_PG [vpZ 3; '3eP<earRP 与…有交易to have an account with
R,01.N( U /EhojODMF Vin d\yvM ]J)WcM: 作成会计帐||有往来帐项to make out an account with
94"R&| C\UD0r'p? $@q)IK%FDL 39?iX'*p 清算||清理债务to make up an account
>L?)f3_a )` S,vF~ [Z0 &`qz '6u;KIG 清洁帐目||与…停止交易to close ones account with
6R5) &L _I+#K M @jg*L2L6 rixNz@p'% 结帐to close an account
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%~s ~^=QBwDW8N 0Ep%&>@ v#:#w.]-Y 清理未付款to ask an account||to demand an account
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qTV "y/GK1C IZeWswz EP7L5GZ-a 结清差额to balance the account with
ZVE q{x1Zc _QfA'32S {[o=df/ 71nXROB 清算to settle an account||to liquidate an account||to square an account
S/]2Qt#T 9f;\fe K=VYRY ]~CGzV
审查帐目||监查帐目to audit an account
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:%(nKBK JC}y{R8 检查帐目to examine an account
RvvK`}/6 tlu-zUsi !HM{imT +mE y7qM 转入A的帐户to charge the amount to As account
` :Am#"j]} $/nU0W >Rs:Fw|jro FkR9-X< 以计帐方式付款to pay on account
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vL{sk|2& 代理某人||为某人on ones account||on account of one
(}vi"mCeW M?x/C2| "zL<:TQ" ?8fa/e 为自己计算||独立帐目on ones own account
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k{9P =K~<& l8 8-UlbO6 由某人收益并负风险on ones account and risk||for ones account and risk
_a"5[sG E KhwrBjS D`,W1Z# L;H(I@p(e 由某人负担for ones account||for account of one
q>X#Aaib +'Pf|S c?"#x-<1s L+7L0LbNU 按某人指示||列入某人帐户by order and for account of one
_5EM <Ux yYwZZa1 rePJ4i [y v4=9T<[ 列入5月份帐目for May account
v1<3y~'f =o;8xKj T?{"T/ R}>xpU1 编入某中帐项下to pass to the account of||to place to the account of
TZT i:\nS b=horvs/! m!SxX&m"G C,Q>OkSc 寄出清算书to send in an account||to send in render an account
0#0[E , Z0s}65BR QI'ul e &eKnLGKD 支票薄cheque book
URdCV{@42 sxinA8 x>d,\{U x;dyF_*; 支票陈票人cheque drawer
Xd@ - c+,F)i^` _TY9!:&}q MdmS 持票人cheque holder
=v]\{. 4qXO8T#~J= YAQ]2<H fT.18{'> 不记名支票cheque to bearer||bearer cheque
q">lP(t s(jixAf XFKe6: w$8Su:g= 记名支票||认人支票cheque to order
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[W 5&Al `dekaRo /I}#0} 到期支票antedated cheque
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l! hAX@|G. kk#%x#L[ &u&+:m 未到期支票postdated cheque
`,a6su (? 1=:=zyEEo uNSaw['0j 15dhr]8E 保付支票certified cheque
Ro3C(aRx {~q"Y]? _W]R|kYl$' Yw @)0%G 未获兑现支票,退票returned cheque
" O0p.o +9Q,[)e r '/M9V{DD88 -!i1xR(;h 横线支票crossed cheque
M|8vP53=q )N$T& (:Di/{i&r5 w3l2u1u 普通横线general crossing
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6 特别横线special crossing
^f6pw! Y oDL/ o6bT.{8\ EKu%I~eM 空白支票blank cheque
7b8+"5~ ya3k;j2C M02U,!di M'gGoH}B+q 失效支票,过期支票stale cheque
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=x = I<+EXH%1, 普通支票open cheque
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i,V,0{$ XXDLbT'J X,xCR]+5S 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
&&PXWR!%] njxfBA: ^sVr#T :+ZLKm 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
sP:nTpTsC VW`SqUl _DouVv> ;cEoc(<? 支票换现金||兑现to cash a cheque
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aE;i57$l ]\Z8MxFD 清理票款to clear a cheque
WAt= T3 v<3KxP'a xovsh\s vSnGPLl 保证兑现to certify a cheque
x^zw1e,y 38mC+%iC @{>0v"@ zJ6""38Pr 填写支票数额to fill up a cheque
vnN0o5 g@2KnzD F|a'^:Qs 9-+N;g!q 支票上划线to cross a cheque
Kn=0AdM $35C1" PrHoN2y5E s*Nb=v.e9 开发支票to make out a cheque
9OYyR \RqH"HqD 9.%t9RM^ B:Y F|k}T 签发支票,开立支票to draw a cheque||to issue a cheque
e9R H[: xtBu]I)% ,!40\"A 1xEFMHjy 透支支票to overdraw a cheque
jM}(?^@ {/j gB"9 -7KoR}Ck! jF@BWPtF= 背书支票to endorse a cheque
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F9o! 请付票款||清付票款to pay a cheque||to honour a cheque
uPq@6,+ ppo0DC\> _7z]zy@PC5 d_,Ql708f 支票退票to dishonour a cheque
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6[ p& "F =NDF +[R^ ?~VK riL|B3 拒付支票to refuse a cheque
5 JlgnxRq jGi{:} `lB ,5V6=pr$ HSWki';G 拒付支票to stop payment of a cheque
iZLy#5(St NLr a"Z q_6fr$-Qh 2F+"v?n=\ 提示要求付款to present for payment
>$tU @mq wfv\xHG wH$qj'G4CN *MS$C$HOq 见票即付持票人payable to bearer
gW<6dP'v 1tq ^W' DS;\24>H YKz#, 支付指定人payable to order
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UTHP +HPcvu?1 已过期||无效out of date||stale
D;s%cL` S6}_N/;6~ 064k;|>D a{L&RRJ 请给出票人R/D||refer to drawer
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iw[ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
qTK(sW /{: XYeX \gA<yz-;N X4]miUmh 文字与数字不一致words and figures differ
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HAL\j5i ;<q2 J;NIa[a 支票
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2GORGS% 时间已过account closed
8^^ 1h AmHj\NX$ ]E-3/r$_cO g5y`XFY 更改处应加盖印章alterations require initials
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;-8.~Sm 时间已过effects not cleared
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f*<Vq:N=\ hcj]T? }3A~ek#*~ YTFU#F 支票毁损cheque mutilated
AwXzI;F^ cz,QP'g 'KIT^k0"Ih o S= !6h 汇款||寄钱to remit||to send money
%SOXw8- ;YR/7 iAZ8Y/ _\KFMe=PV 寄票供取款||支票支付to send a cheque for payment
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YV Ij7P-5=< {h|<qfH }< H> 9iJ: 寄款人a remitter
l>K+4 7bk77`qWr )I[f(f%W7 3 nG.ah 收款人a remittee
\894Jqh Sc]K-]1(H 3s/1\m% CyR`&u 国外汇票foreign Bill
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6 7JGc9K+Av 国内汇票inland Bill
zI4rAsysL _i {Y0d+ 4?1Qe\A^ R1X'}#mU 跟单汇票documentary bill
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V 9^W7i]-Z U}5fjY v']_) 空头汇票accommodation bill
,)Q-o2(C {ogBoDS qg& /!\ vSR&>Q%X 原始汇票original bill
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3QAZ R>O_2`c V?j,$LixY (p{%]M 改写||换新票据renewed bill
YK6LJv} x|a&wC2,{ s{@R|5 8{jXSCP# 即期汇票sight bill||bill on demand
g8N"-j&@ ]UkH}Pt'3 2.aCo, Kb; u9"yU:1keb …days after date||…days after date…日后付款
?YW~7zG YbU8 xq (U.Go/A#wE U`qkeNd …months after date||…months after date…月后付款
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3*> 见票后…日付款…days after sight||…days sight
TI DgIK Ab ,^y %3a-@!|1< oh8:1E,I 见票后…月付款…months after sight||…months sight
9(^UchZZi BuV71/Vb{Q }_'5Vb_ f\hMTebma$ 同组票据set of bills
{ KWVPeh A4tk</A @3?>[R =:&xdphZ+ 单张汇票sola of exchange||sole of exchange
gsyOf*Q$ syR"p,3EC i\6CE| i=EOk}R 远期汇票usance bill||bill at usance
P$ o bID C#U(POA 4f\NtQ) Xfc$M(a
K{ 长期汇票long bill
wmr?ANk _= v4Iz0 EH|+S ,R[$S"]!SH 短期汇票short bill
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;:IL\*1I ~*Y#Y{ &zJI~R 3IMvtg 逾期汇票overdue bill
>_?i)%+) OBAO(Ke <K [y~9u DC8#b`j 宽限日期days of grace
0#]fEi GY]P(NU ^#:;6^Su ^j\LB23 电汇telegraphic transfer (T.T)
x?wvS]EBg gs'M^|e) vXDs/,`r 6|jZv~rS$ 邮汇postal order||postal note (Am.)||post office order||money order
.#yg=t1C {zb'Z Yz ]UvB+M]Lv) u<S`"MR:J 本票promissory note (P/N)
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Fk 押汇负责书||押汇保证书letter of hypothecation
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>-MnB Ms!EK 副保||抵押品||付属担保物collateral security
c[Fc3 z0 9Gp}^; v+nXKNL B(W~]i 担保书trust receipt||letter of indemnity
Av.tr&ZNb 7%^G]AFi O)dnr8* 9lYKG^#D 承兑||认付acceptance
8oX1 F(R 9\_s&p=:. P =X]'m_B HgQjw! 单张承兑general acceptance
v,-Tk=qP N1'`^a y$ (K[{X0T JqzoF}WH 有条件承兑qualified acceptance
t=P+m O\=Z;}<N Xw4Eti._D V8n {k' 附条件认付conditional acceptance
:=NXwY3~M ^)dsi .Pm5nS e/D{^*~S 部分认付partial acceptance
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