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。
">.k 6Q 会计报表statement of account
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往来帐目account current
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T.;{f{ .cJoNl'q ]#f%Dku.m 现在往来帐||存款额current accout
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/2NIh ,Kj>F2{ U&BCd$ 销货帐account sales
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,b!D8{W"N 共同计算帐项joint account
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Q:o 未决帐项outstanding account
Pz0MafF|T S:j{R^$k Wjl2S+Cc 9!X3Cv|+L 贷方帐项credit account||creditor account
<L4$f(2 /g+-{+sx Xrb7.Y0d D(']k? 借方帐项debit account||debtor account
zTB&Wlt <<?32r~ J";N^OR{A% <">epbV6 应付帐||应付未付帐account payable
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t 应收帐||应收未收帐account receivable
H5Eso*v@ 5xdeuBEY8 ;G8H'gM07 *`"+J_ 新交易||新帐new account
./XX q,)V0Ffe[| 7d%x 7!E .8s-)I 未决帐||老帐old account
]P wS3:x 3E;@.jD ni{'V4A axUj3J> 现金帐cash account
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RKzty=j4 流水帐running account
;GG,Z#\m R]%"YQ V N\__a~'0p Qb?a[[3 暂记帐||未定帐suspense account
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_fCb rZdOU?U 8WQ#) 过期帐||延滞帐overdue account||pastdue account
lfDd%.:q4S 13F]7l-# 1z7+:~;l jw{N#QDh 杂项帐户sundry account
dlfjx {7m2vv? Z \u`P(fI!K% HL"c yxe 详细帐单||明细表detail account
18NnXqe-m VI4mEq,V UZs '[pm) &T, ,fz$ 呆帐bad account
G 0pq'7B QxW+|Gt._ ek<B= F =JE<oVP8 会计项目title of account
#Q7:Mu+ DlCN Vc9Bg2f5 heIys.p 会计薄||帐薄account-book
v[uVAbfQ J&\Q3_vro9 ZVH 9je >4wigc 营业报告书||损益计算表account of budiness||business report
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oe=R 借贷细帐||交验帐account rendered
]*a(^*}A% zu?112-v2 `TO Xktj m_Hg!Lg 明细帐account stated
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a l A7YCSjB c}OveR$'& 与…银行开立一户头to open an account with
LkYcFD l,Q`;v5| ]p+KN>1e 4ZUtK/i+r 与…银行建立交易to keep account with
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#$W wE1 GyN 继续记帐to keep account
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J /xgC`]- RvA "ug.* 与…有交易to have an account with
*.w6 =} 2UYtEJ(?`{ h/C{ TVvE0y(9 作成会计帐||有往来帐项to make out an account with
[r7Hcb .=}\yYGe MbYgGE,LA 1^NC=IS9z 清算||清理债务to make up an account
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W/ )2E vZn ]2"UR_x 清洁帐目||与…停止交易to close ones account with
p?Ux1S gF9GU5T: =4x6v< ecl6>PS$' 结帐to close an account
)<J #RgE nO`[C=| c9H6\ & 8}[<3K%*g 清理未付款to ask an account||to demand an account
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结清差额to balance the account with
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NBY 清算to settle an account||to liquidate an account||to square an account
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.cfI[ :L:] 3L 1A;,"8kBd 审查帐目||监查帐目to audit an account
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SH{ 检查帐目to examine an account
7Fa<m]k xV`)?hEXFh mOjjw_3gq ]*$o qn=m 转入A的帐户to charge the amount to As account
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RgG FbdC3G|oA 以计帐方式付款to pay on account
01aw+o v7+|G'8M` +N~{6*@uz, }]=A:*jD 代理某人||为某人on ones account||on account of one
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*u> +K=RM qM-8 为自己计算||独立帐目on ones own account
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y> I2z7}*<u ?q'r9Ehe 由某人收益并负风险on ones account and risk||for ones account and risk
DAN"&& *D7oHwDU HW6Cz>WxOW >qI: 由某人负担for ones account||for account of one
hg+;!|ha 1mEW]z <dk9n}y<, <(qdxdUp 按某人指示||列入某人帐户by order and for account of one
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YX iVqF]2> 列入5月份帐目for May account
Ki)hr%UFw Xn<|6u giN(wPgYP 5kv]k? 编入某中帐项下to pass to the account of||to place to the account of
3bugVJ93 >R/^[([;] /#xYy^` hn/SS 寄出清算书to send in an account||to send in render an account
/hyCR___ WN#dR~> Pb :6nH= 6z67%U*8r 支票薄cheque book
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g.<+ 支票陈票人cheque drawer
l%xeM!} Y9(BxDP_+Y A5dH*< } ZOzyf/?. 持票人cheque holder
|VoYFoiQ ]"1\z>Hg |1 LKdP ~U4;YlQP 不记名支票cheque to bearer||bearer cheque
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W:FB y\[GS2nTX 记名支票||认人支票cheque to order
"}UYsXg ]jJ4\O` EY!P"u; ),I7+rY 到期支票antedated cheque
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;!h4l7L 未到期支票postdated cheque
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`n*M] 保付支票certified cheque
~f%AbDye >z a= v ~;Xkt G: evGUSol?:n 未获兑现支票,退票returned cheque
7llEB*dSA vR\[I V? 'Xzi$}E D A,#hYi=-, 横线支票crossed cheque
/ k8;k56 \8X8NCM h!>NS ?X7 ,TxZ:f`" 普通横线general crossing
lf9_!`DGV #8jH_bi =!Y{Mz 84dej< 特别横线special crossing
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nXoL ui6B V/-~L]G 空白支票blank cheque
}tT*Ch?u M+TF0c }UWRH.;v gBG.3\[ 失效支票,过期支票stale cheque
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jQ&n =<[ZFO~v 普通支票open cheque
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fmVOQ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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rXw+ K\ \UF \:?H_^^d 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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?2xIo 支票换现金||兑现to cash a cheque
:+,qvu!M7 O_PC/=m1@ n1W}h@>8 p8^^Pva/ 清理票款to clear a cheque
#Y*AG xk K~WwV8c9; U\~[ n{Mj<\kL 保证兑现to certify a cheque
HF\L`dJX? V*'9yk" <s#}`R.#2 L4;n$=e 填写支票数额to fill up a cheque
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! _H8)O2mJ o#wF/ I 6CU8BDN 支票上划线to cross a cheque
?t}[Wi}7 {+t'XkA =4MiV] 5>w>J 开发支票to make out a cheque
+V8yv-/{ .+B)@? W# y)ukRv 8a)EL*LH` 签发支票,开立支票to draw a cheque||to issue a cheque
$9 DZ5" z4J-qK~2 1=(i{D~ Ruk6+U 透支支票to overdraw a cheque
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1 up2%QbN( 背书支票to endorse a cheque
iy: ;g kxUGd)S ,.}PZL LbYI{|_Js 请付票款||清付票款to pay a cheque||to honour a cheque
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.dw 支票退票to dishonour a cheque
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C%[ *j*jA/ xZhD6'Zzz H*\ }W 拒付支票to refuse a cheque
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nT{ 拒付支票to stop payment of a cheque
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6l R\Q%_~1 \qTNWA#' ytC{E_ 提示要求付款to present for payment
OVh/t#On B]qh22Yib 7kwG_0QO *HXq`B 见票即付持票人payable to bearer
Q)}\4&4 ;_SS3q <|`@K|N slmxit 支付指定人payable to order
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}o\ 0$_imjZ +8Px` v1L 已过期||无效out of date||stale
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$tKATL* 请给出票人R/D||refer to drawer
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F^ k2WO*xa* #&:nkzd 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
eJA{]^Zf &B85; $^XPk#$m 7fEV/j 文字与数字不一致words and figures differ
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_Y&Y- 支票
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Y_B 4s- 时间已过account closed
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IS WC !U!E_D.O 更改处应加盖印章alterations require initials
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11T\2&Q 时间已过effects not cleared
@(?4g-*E -YyH"f z{jAt6@7 eM"mP&TTL 停止付款payment stopped
F?eb Yk1 M\6`2q 15:@pq\ &s;^q 支票毁损cheque mutilated
.rm7Sd4K {wXN kq }x1IFTa! IR8&4qOs 汇款||寄钱to remit||to send money
sr+mY; ^z;,deoGh piotd, BZc- 寄票供取款||支票支付to send a cheque for payment
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Ur(o&, 寄款人a remitter
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_5w?v~6 5 收款人a remittee
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w^In^ 国外汇票foreign Bill
C'2 =0oou ]q7 LoH'S SvP\JQ<c pQ:PwyU 国内汇票inland Bill
^!F5Cz 48 [(F<|f:n %*q0+_ N pND/ 跟单汇票documentary bill
b Ne\{k %N>NOk) PZ(<eJ> 9Pp|d"6]y 空头汇票accommodation bill
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原始汇票original bill
%=4ak]As ~)a;59<$ k)K-mD``U Cm;qDvj+u 改写||换新票据renewed bill
.7gE^ Rw\C0' %SO%{.}Zf ^%%5 即期汇票sight bill||bill on demand
*/^2RZg|W H'GYJ ?U" .e2A*9, :6j :9lYL2 …days after date||…days after date…日后付款
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ednk% XCIa2Syo R=?po= …months after date||…months after date…月后付款
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1.0!H.>q 见票后…日付款…days after sight||…days sight
>U~|R=* sVZZp \_*MJ)h)X XJh:U0 见票后…月付款…months after sight||…months sight
IjDT'p_ _MdZDhtm Ybt_?Q9#] W~u 同组票据set of bills
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szGn< "@{4.v^}! \+{t4Im 单张汇票sola of exchange||sole of exchange
Vj=Xcn#*8 c3V]'~ ?]W~ qgA `.>k)=F& 远期汇票usance bill||bill at usance
p/hvQyE CzSZ>E$%U 7<3U? ]0 ,!I?)hwOC 长期汇票long bill
sOl>5:D6 G'O/JM 5pM&h~M `*NO_K 短期汇票short bill
n5v ' I7fb}j`/ K$G RJ NfTCpA 逾期汇票overdue bill
_%'L@[ H zJ;>.0 W|25t)cJ8h X*!Dc,0.k 宽限日期days of grace
}!%JYG^!D S9G+#[.| Tm)GC_ iuC7Y| 电汇telegraphic transfer (T.T)
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76-jMcGi 邮汇postal order||postal note (Am.)||post office order||money order
Vi|7%!j< #bT8QbJ( =&A!C"qK4[ G'f9N^w 本票promissory note (P/N)
"l@A[@R L[?nST18% Wy<[(Pd :dP~.ZY7 押汇负责书||押汇保证书letter of hypothecation
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R'a1 i:o}!RZ> Al7<s 0K<x=-cCB 副保||抵押品||付属担保物collateral security
v6s\Z\v)Q` d2rL 8jW J["H[T* nPcS3!7B# 担保书trust receipt||letter of indemnity
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h<V yu)q4C7ek /+VIw`E OAv>g pw 承兑||认付acceptance
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''IoC j 单张承兑general acceptance
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pCNho$ 有条件承兑qualified acceptance
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(}Sr08m 附条件认付conditional acceptance
?O??cjiA@ ncv7t|ZN ?^ZXU0IkP x?"#gK`3; 部分认付partial acceptance
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