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。
RlheQTJ 会计报表statement of account
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往来帐目account current
XGJj3-eW{ ;2@BO-3K hj d cLA1sN, 现在往来帐||存款额current accout
0E?jW7yr qP2ekI:y z>jUR,!GT /c"efnb! 销货帐account sales
?notxE7 ] _2k]3z? z ^_*& |l&vkRrN 共同计算帐项joint account
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m~ 未决帐项outstanding account
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y+e 贷方帐项credit account||creditor account
:@1eph0 |u0(t,T \%/#x V '\Jj8oJQj 借方帐项debit account||debtor account
E Q4KV .,7JAkB%t +j(d| L\ $={:r/R`i 应付帐||应付未付帐account payable
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4J;-Dq >ELlnE8 应收帐||应收未收帐account receivable
j<2m,~k`V :ml2.vP 1x@qkL6 YLwnhy>dD 新交易||新帐new account
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tu8 R)F;py8)I '"?C4mbSl 未决帐||老帐old account
4l!@=qwn V$"ujRp 0{[m%eSK' Z4A!U~ 现金帐cash account
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g@ yu6`66h) 流水帐running account
f6_];]yP :(a]V"(&Eq L7= Q<D< !).}u,*'no 暂记帐||未定帐suspense account
-6tgsfEr &ISb~5 N[<H7_/3 GK9/D|h4 过期帐||延滞帐overdue account||pastdue account
j4>a( G0`h % &?uz`pv2 t^xTFn 杂项帐户sundry account
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fQ S#-wl2z @*0cMO;SpG 详细帐单||明细表detail account
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Vs)--t ]J* ,g, !eAo 呆帐bad account
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NiN `}m Q #Hvq/7a2R 会计项目title of account
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_ BnCKSg7V yf?h#G%24 会计薄||帐薄account-book
~%/Wupf 9U {y1} op"$E1+ WpS1a440 营业报告书||损益计算表account of budiness||business report
&n[~!%( ]l@ qra ui"3ak+F X*g(q0N<S 借贷细帐||交验帐account rendered
j}BHj.YuP K*IxUz( [L6w1b, `/"nTB 明细帐account stated
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# '`|AI:L )jCo%P/ 与…银行开立一户头to open an account with
;uqx@sx ; g|Y] wd X53mzs ESg+n(R 与…银行建立交易to keep account with
~"lJ'&J} SVa6V}"Iv K7e4_ZGI )i>[M"7 继续记帐to keep account
nx:KoB"ny 5tv<8~:K C{Asp vLa#Y(" 与…有交易to have an account with
Uw/l>\ tu>{ j'HkBW:L p0{EQT`tMG 作成会计帐||有往来帐项to make out an account with
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vGCbRC 清算||清理债务to make up an account
{kLGWbo|Q mmEp'E |!H?+Jj: ~:lKS;PRuK 清洁帐目||与…停止交易to close ones account with
EPX8Wwf 85IMdZ7I 9p@C4oen aV`&L,Q)7E 结帐to close an account
/u`3VOn a$9A(Pte B|%tE{F VW@ x=m 清理未付款to ask an account||to demand an account
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|xr\H8:(! -$<O\5cAQ (QB+%2v 结清差额to balance the account with
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W | A:@&| 清算to settle an account||to liquidate an account||to square an account
K?u(1 Q0_>'sEM !&]z*t "Vd_CO 审查帐目||监查帐目to audit an account
K3mAXC,d OQ4c#V? rrs"N3!aT ~V)?>)T 检查帐目to examine an account
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jU=<r 转入A的帐户to charge the amount to As account
%G?K@5?j? %do1i W :Dl%_l W W "i 以计帐方式付款to pay on account
I<h=Cj[[ TSL9ax4j Ulqh@CE) 7;LO2<|1 代理某人||为某人on ones account||on account of one
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x/!- t7F.[uWD rUwE?Ekn/ 为自己计算||独立帐目on ones own account
*/ OI*{Q dEp/dd~(& (:\LWJX0= I__ 4I{nI 由某人收益并负风险on ones account and risk||for ones account and risk
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8m;>R S|R|]J| 由某人负担for ones account||for account of one
b>cafu BIWD/|LQ Ff"gadRXd d*;$AYI#R 按某人指示||列入某人帐户by order and for account of one
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X%[YL CJNG) p K%{ad1$c 0^_MN~s(X 列入5月份帐目for May account
"dN< i A['uD<4b f\ "`7 ~v:#zU 编入某中帐项下to pass to the account of||to place to the account of
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;& RfbdBsL DBbc|I/[l 寄出清算书to send in an account||to send in render an account
q#1X[A() D6=HYqdj p$!@I 'M%5v'$y 支票薄cheque book
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%<2z rB]W,8~% L:U4N* kl{6]39 支票陈票人cheque drawer
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\ sf! 持票人cheque holder
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Fs bf98B4< pv$tTWk 7,_-XV2 不记名支票cheque to bearer||bearer cheque
mrnxI#6 +G!v!(Ob+ :Kay$r0+ wr@GN8e` 记名支票||认人支票cheque to order
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8xo;E=` 到期支票antedated cheque
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Qg>L,ZO ]IXAucI] 未到期支票postdated cheque
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7:#XQ T#e4":A&x B/u*<k4 保付支票certified cheque
7ti< ]S]"`;Wh ||gEs/6- 1,u{&%yL"w 未获兑现支票,退票returned cheque
x[}06k' |M _%QM. zg0%>iqO %QE5<2k 横线支票crossed cheque
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ks] ! [q}BU4 ;Bnr='[ F(G<*lA 普通横线general crossing
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"0<Sd?Sz 特别横线special crossing
4 f3=`[% |<QI%Y$dr b7qnOjC d.b?!kn 空白支票blank cheque
7n<#y;wo xrX?ZJ /9TL&_A-T B^Bbso'{1 失效支票,过期支票stale cheque
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z% 普通支票open cheque
haik E.U0qK], zdT ->% +Gp!cGaAm 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
)MMhlcNC S--/<a2 M@5KoMsB9 xan/ay> 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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V {p 1riBvBT 支票换现金||兑现to cash a cheque
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}{ a$laRtId7 T^+1rG 清理票款to clear a cheque
%zRiLcAT @\S]]oLn = ]WW'~ .wM:YX'[G 保证兑现to certify a cheque
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o- cj&Cv% 填写支票数额to fill up a cheque
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支票上划线to cross a cheque
mL8A2>Gig l@~1CMyN d?Ia#K93G D9e+ 开发支票to make out a cheque
T-hU+(+hg d'x<-l9 T$#FAEz %H 8A= 签发支票,开立支票to draw a cheque||to issue a cheque
l7!U),x%/U 7W6eiUI' C+X)">/+L ( [K2:n\ 透支支票to overdraw a cheque
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K 背书支票to endorse a cheque
HGU?bJ~6o aW52.X z%8 1}i&HIr!b 7Qm;g-)f 请付票款||清付票款to pay a cheque||to honour a cheque
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q0Ub- MLkL.1eGSb j;1~=j]) 支票退票to dishonour a cheque
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P.(t+ 拒付支票to refuse a cheque
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>reaIBT 拒付支票to stop payment of a cheque
Qs}/x[I 3K=q)| kX ~-g d,GtH)( s 提示要求付款to present for payment
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nbGO; n"^/UQ|#j 见票即付持票人payable to bearer
FgFJ0fo .}L-c>o"o oTplxF1 PK:o}IWn~x 支付指定人payable to order
nG4Uk2> u7<qaOzs? b0~H>cnA 0?J|C6XM#4 已过期||无效out of date||stale
reqfgNg Lo$Z>u4(c :Y}Y&mA4 7- *(a 请给出票人R/D||refer to drawer
Y|GJph FqT,4SIR VuX> }skRlC 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
AHp830\ zkT`] @`J gL[1wM%? i-:8TfI, 文字与数字不一致words and figures differ
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%v`-uAy: IF36K^K 支票
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6oTbn{=UUq 时间已过account closed
&6,Yjs:T m 3$96+A^M * D^N#E>, ZuFVtW@ 更改处应加盖印章alterations require initials
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'Ec:l(2Ec 时间已过effects not cleared
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Z#z $p}~,Kp/ m! '1$G 停止付款payment stopped
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[d^: xtIehr0{$I MW",r;l<aM !CVBG*E^l 汇款||寄钱to remit||to send money
5E\<r/FeJ aCYm$6LmA V ~J2s NrI5uC7 寄票供取款||支票支付to send a cheque for payment
C<wj?!v,F[ Rvu3Qo+ ~f]r>jQM z|DA
_dG 寄款人a remitter
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<wS) q563,s fa+W9 收款人a remittee
S$lmEJ_ '4^V4i Rbj+P;t& e>vUkP y 国外汇票foreign Bill
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h A9qO2kq7_ PgG |7=' 国内汇票inland Bill
*a4b`HRT (/x@W` WRcFE< ssr)f8R#,# 跟单汇票documentary bill
|IcxegE $R$c1C'oX @DQ"vFj6< l5y#i7 q 空头汇票accommodation bill
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j ?k:])^G5 原始汇票original bill
CN$A-sjZ gh #w%g1g I_6` Z 0 j]?0}Z* 改写||换新票据renewed bill
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2b o4[2`mT +}-W.H%` 0 即期汇票sight bill||bill on demand
Qqhb]<z > ^v8N HsgTHe F;X q:e8 …days after date||…days after date…日后付款
Tx!m6B`Y <<2b2?aS` s-N?Tzi 'y M:WcN …months after date||…months after date…月后付款
*r?51*J 1uge>o& ZesD( *ckrn>E{h 见票后…日付款…days after sight||…days sight
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m' QUw5~n ;- 见票后…月付款…months after sight||…months sight
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XX[Wwt 同组票据set of bills
j_WF38o 645C]l POg0=32 ihBl",l&Hq 单张汇票sola of exchange||sole of exchange
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远期汇票usance bill||bill at usance
IM5^E#-g7 8m[L]6F(-z :kx#];2i P[P72WR 长期汇票long bill
WfbNar[ KW6" +,Th Y6Qb_X: @"0N @gU 短期汇票short bill
x[>_I1TJ 8(f0|@x^ ?.A/E?Oc /~rO2]rZ@ 逾期汇票overdue bill
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{nQ j] 宽限日期days of grace
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vVZA* R:R@sU 电汇telegraphic transfer (T.T)
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}jn wXZY5-h4 邮汇postal order||postal note (Am.)||post office order||money order
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nN\XVGP,t 本票promissory note (P/N)
F}.TT=((8 rtF6Lg 2,Dc]oj }R5&[hxh4t 押汇负责书||押汇保证书letter of hypothecation
l<:E+lU gO%i5 ,UZE;lXJ'Q q.QYn.CBZz 副保||抵押品||付属担保物collateral security
Kcdd=2 [T 6ch[B`[h, [=1?CD q<uLBaL_]r 担保书trust receipt||letter of indemnity
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RWQW/Gwx 承兑||认付acceptance
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t P1 >X5: 单张承兑general acceptance
W}_}<rlF K$GXXE` o5XUDDi >qvD39w 有条件承兑qualified acceptance
+5mkMZ BvR3Oi@Wc 1O7ss_E _-\{kJ 附条件认付conditional acceptance
G ]By_ L5uI31 h#ot)m|I [eP]8G\
W 部分认付partial acceptance
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