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。
|Y|{9Osus 会计报表statement of account
p>h B &h ug0[*#|Y NmYSk6kWJ =\`g<0 往来帐目account current
qCOv4b` EC$wi|i *5 ]fjh{ /=>z|?z3 现在往来帐||存款额current accout
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S~ yd[}? HT)b3Ws~M8 销货帐account sales
==`K$rM [[P?T^KT &^FCp'J- ,Y=r]
fk 共同计算帐项joint account
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nY<J GiJ|5" 未决帐项outstanding account
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= P;bl+a'gu y _M<\b 贷方帐项credit account||creditor account
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rP= -q|K\>tgU VlRN 7kx)/Rw\B 借方帐项debit account||debtor account
&0SX*KyI ^'!]|^ KhAj`vOzK xK 9"t;!C& 应付帐||应付未付帐account payable
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%m,Mx oh:q:St 应收帐||应收未收帐account receivable
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sEE D% }?l 新交易||新帐new account
f@l$52f3D fs+l I-oI,c%+ K@Q_q/(%; 未决帐||老帐old account
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r1 W!8g.r4u+, -v.\CtpHv 现金帐cash account
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<&*f}=' L22GOa0 流水帐running account
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E5W2a] \c3zK|^ 暂记帐||未定帐suspense account
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GY,l&.& <h:> :%# k 过期帐||延滞帐overdue account||pastdue account
LHU^%;L 3?SofPtc/ i71, MEMD8:[' 杂项帐户sundry account
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yp? 详细帐单||明细表detail account
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ct\t 呆帐bad account
*c4uCI:0t Fj}|uiOQUS U<{8nMB 5_Yl!= 会计项目title of account
__r]@hY a3e<<<Z>R </F@5* sG`|| Kb;n 会计薄||帐薄account-book
vKN"o* q P/snzm|@ uH[d%y/ B2t.;uz(, 营业报告书||损益计算表account of budiness||business report
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SK8 yzr>]"o 借贷细帐||交验帐account rendered
uqwB`<>KJ s2A3.SN B5h-JON]- d!kiWmw, 明细帐account stated
Fq/?0B8 Sp$~)f' Bv_C *vW maQE Bi, 与…银行开立一户头to open an account with
6}^0/76^, Z&FC:4!! b);Pw"_2 08AC9 与…银行建立交易to keep account with
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Q' uU(G &:@ \hN\px 继续记帐to keep account
Jcf'Zw"\ 1];rW`Bw _"n1"%Ns 2`>/y 与…有交易to have an account with
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r<?n< .|Y2'TWQ AY4ZU CqI KtzoL#CT 作成会计帐||有往来帐项to make out an account with
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jv7-i'I@ 清算||清理债务to make up an account
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.V[]< L4`bGZl55 清洁帐目||与…停止交易to close ones account with
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5,e;4/hL 结帐to close an account
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s> usEdp 清理未付款to ask an account||to demand an account
'Lu7cb^ c:etJ D QO~<E6c ]oB-qfbH 结清差额to balance the account with
v}p'vh^8B taOD,}c|$ G)5w_^&% pQ%~u3 清算to settle an account||to liquidate an account||to square an account
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V`cg0 K6<@DP+/ E!<w t 审查帐目||监查帐目to audit an account
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检查帐目to examine an account
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4_qd5K+n" 转入A的帐户to charge the amount to As account
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shiY8_ =" Q5Z6W 以计帐方式付款to pay on account
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w$I<WS{J:Z 代理某人||为某人on ones account||on account of one
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<T;1VQ t.wB\Kmt\ sLiKcR8^ >7%Gd-;l 为自己计算||独立帐目on ones own account
r.1/*i dL;C4[(N oE:9}]N_ .ko8`J%%M 由某人收益并负风险on ones account and risk||for ones account and risk
p6~\U5rXm <=WSX{_D nXH U|5.I m(Ghe2T: 由某人负担for ones account||for account of one
)IUeWR 3LXS}~& *m2{6N_ =#)Zm?[;
按某人指示||列入某人帐户by order and for account of one
}^r=( j8/rd s}Y_og_c ]BAM _ 列入5月份帐目for May account
Vk%[N> c%p7?3Ry yt,xA;g lm'L-ZPN 编入某中帐项下to pass to the account of||to place to the account of
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.b'o}DLa 951"0S`Lo 寄出清算书to send in an account||to send in render an account
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vh3Y,|3 bvHF;Qywg ul0]\(sS: Vgy}0pCl 支票薄cheque book
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vrVb/hhG 支票陈票人cheque drawer
y&8' V\ !uaV6K $`7cs}# Q'?{_ 持票人cheque holder
1rs`|iX5 TR2X' `:O t~mbe
Jpi\n-
d! 不记名支票cheque to bearer||bearer cheque
fq^D<c{3 &?~OV:r9 O{b.-< MUo}Qi0K 记名支票||认人支票cheque to order
34Q;& z\e tI651Wm9 QWt?` h= ~ Iin| 到期支票antedated cheque
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M9{c &,?bX]) ~G0\57;h 未到期支票postdated cheque
ex_Zw+n +eiM6* /0 /I[?TsXp Jw%0t'0Zi 保付支票certified cheque
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U`gQ7 未获兑现支票,退票returned cheque
/mMRV:pd DDdMWH^o7 u,<#z0R|;$ _D%aT6,G+( 横线支票crossed cheque
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"1cX J23Tst#s j$l[OZ:# 普通横线general crossing
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,$JjX[ <DG=qP6O d\FBY&C7b 特别横线special crossing
:1Jg;G j^DoILw FBit/0 y,$kU1yH7 空白支票blank cheque
fbF *C V <uGc=Du 2z/qbzG7 dZnAdlJ 失效支票,过期支票stale cheque
xf1@mi[a =rBNEd 9|yn{4E sFNB rL 普通支票open cheque
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6?-vj2, fVCpG~&t 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
]^HlI4 z CRy;>UI ;B[*f?y- B%HG7 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
h-B&m:gD_U ;m/%g{oV #7S[Ch}O UEeD Nl$^u 支票换现金||兑现to cash a cheque
O][R"5d s;-(dQ{O ~9.0:Fm< 2/.Euf 清理票款to clear a cheque
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M1><K: T/NeoU3 p `usX(snY 保证兑现to certify a cheque
Y*-#yG9 ,v;P@RL|g ?3ldHWa $bQ[H[4l 填写支票数额to fill up a cheque
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Q[t|+RNKv2 支票上划线to cross a cheque
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a6AD`| U8 开发支票to make out a cheque
p<#WueR[ W0GDn X-$~j+YC 3ifQKKcR{ 签发支票,开立支票to draw a cheque||to issue a cheque
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v7^! 透支支票to overdraw a cheque
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D\# 背书支票to endorse a cheque
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" n&V \s0 %3B0s?,I 请付票款||清付票款to pay a cheque||to honour a cheque
pSM\(kVKa 9ohaU 'CiV=&3/ @J"Gn-f~ 支票退票to dishonour a cheque
6CoDn(+z e nsou!l 7`113`1 |G^w2"D_Z 拒付支票to refuse a cheque
?7Kl)p3 Z(F`M;1>xI X6lkz*M. WCc7 MK 拒付支票to stop payment of a cheque
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0q6$KP}q 提示要求付款to present for payment
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aQO=[ wjLtLtK? 见票即付持票人payable to bearer
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+ -\ {.]KL rVo0H.+N)` ?)x"+[2 支付指定人payable to order
0$8iWL 5Q$6~\ oHo@rGU BhJag L ^o 已过期||无效out of date||stale
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}7c! 请给出票人R/D||refer to drawer
{<f |h)r (yh zjN~ 1DzI@c~X b/>L}/^PM 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
fa~4+jx>S y2nwDw(xF /XfE6SBz E'_3U5U 文字与数字不一致words and figures differ
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nQy %av$ h^Bp^V5# =a!w)z_rw 支票
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IYZ$a/{P 时间已过account closed
s48 { R4 iLd_{ ;gE]*Y.Z.p #* KmPc+ 更改处应加盖印章alterations require initials
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1MVzu7 时间已过effects not cleared
2m! T.$ 57nSyd]PR 3W<_J_[ KG8:F].u( 停止付款payment stopped
}{3XbvC {Z~5#<t 7[ 82~jM[ Hi V7 支票毁损cheque mutilated
2|n)ZP2cp 9/LnO'&- A9:dHOmT^U f`^\v 汇款||寄钱to remit||to send money
,m"0Bu2 #KFpT__F RWfC2$z q!r4"#Y"@Z 寄票供取款||支票支付to send a cheque for payment
G]NnGL<xk :h(r2?=7 U/p|X) f&ZFG>)6 寄款人a remitter
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L5wrc4 4/_@ F>I_ 收款人a remittee
y,YK Mc bOvMXj/HV= ` D9sEt_/ 0q4E^}iR 国外汇票foreign Bill
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Cp/ y?r:`n CLn}BxgD 国内汇票inland Bill
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[}m@a #<4/ * < 5 跟单汇票documentary bill
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IG( O)Wc\- 空头汇票accommodation bill
`8D)j>Yh~ D=!e6E<>@ ea\b7a* |1rKGDc 原始汇票original bill
8Ev,9 ?J1x'/G })Pq!u:3 Da@H^ 改写||换新票据renewed bill
5VLJ:I?0O KcW]"K>p! <*4'H ,'FdUq )i 即期汇票sight bill||bill on demand
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9s< .3Ag6YI0N …days after date||…days after date…日后付款
#&oL iz=hZ /4 Q^L>a ;DG&HO ~"t33U6 …months after date||…months after date…月后付款
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(0`"rjg {,Py%.vvR 见票后…日付款…days after sight||…days sight
kv)IG$S0 m:sT) 'u)zQAaw. 7^3a296 见票后…月付款…months after sight||…months sight
:VB{@ED GK>. R<[ %YhM?jMW .w@o%AO_ 同组票据set of bills
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.Z u*:;O\6l 6cm&=n_u 单张汇票sola of exchange||sole of exchange
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:qQ 远期汇票usance bill||bill at usance
VD).UdUn VEtdp*ot S.Z2gFE&tu Sj`GP p 长期汇票long bill
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0b>2n4 o/6'g)r* 6(9S'~*'R 短期汇票short bill
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m. 逾期汇票overdue bill
|;[%ZE" bV~z}V& <$8`]e?I ];n3H~2 宽限日期days of grace
o(w xu) a'U}.w} i- v PJg1 Z^'i16 电汇telegraphic transfer (T.T)
82z\^a F"?OLV1B& w}`TJijl qMj'% 5/ 邮汇postal order||postal note (Am.)||post office order||money order
7v8V0Gp tt=JvI9> \*(A1Vk .0 [
zZ 本票promissory note (P/N)
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Pd$j 押汇负责书||押汇保证书letter of hypothecation
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P*H:P &ml7368@ 副保||抵押品||付属担保物collateral security
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g ^)| !nd +;ILj<!Z7 担保书trust receipt||letter of indemnity
9MI~yIt`L |lnMT)^D iFypKpHg~ de&*#O5 承兑||认付acceptance
WlJ$p$I` ecZT|X4u [#}0) ?hXeZB+b4 单张承兑general acceptance
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49gm=XPm fs:%L 有条件承兑qualified acceptance
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Z'bG l[_y|W5 =.sg$VX 5\?\|* WT 附条件认付conditional acceptance
u@ "nVHgMJ >l!#_a jgz} TVVr<r 部分认付partial acceptance
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