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。
um}%<Cy[ 会计报表statement of account
*$6dN x BJ$\Mb##3@ *?<ygzX iQ7S*s+l5O 往来帐目account current
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mFy9{M Oh]RIWL 9irT}e NJqjW 现在往来帐||存款额current accout
4IUdlb NAnccB D!{ #@^mA{Dt5 s/cclFji] 销货帐account sales
BJ,D1E Z H1UAf f?P>P23 ;+6TZqklQ 共同计算帐项joint account
z<h?WsL MjrI0@R POl_chq J 6%CF2 未决帐项outstanding account
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~;ZT<eCIA 贷方帐项credit account||creditor account
kE`V@F $6Az\Iu * =|Vm69 S9@2-Oc 借方帐项debit account||debtor account
: l&g5 9s9_a4t5 I4RUXi 5 fx#Krr@ 应付帐||应付未付帐account payable
+61h!/<W 3`%U)gCT5 ;"T,3JQPn6 R|OY5@ 应收帐||应收未收帐account receivable
48p< ~#<W\ 8Vf]K}d 0[QVU,]< \'[C_+;X 新交易||新帐new account
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H^v XxeyGs^%9 未决帐||老帐old account
1*vt\,G Du7DMo=l x |0@T ? *s[bq;$ 现金帐cash account
=T3O; i ?x-:JME0 jDKL}x CgxGvM4 流水帐running account
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B(/)mB 暂记帐||未定帐suspense account
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-ZKo/N>6} /~nPPC 过期帐||延滞帐overdue account||pastdue account
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DuzJQSv ,LpG E>s 杂项帐户sundry account
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~, ~Q36lR ,'>,N/JA B$)&;Q 详细帐单||明细表detail account
9EI Oa/* g2t'u4> b8$(j2B~ L-V+ `![{ 呆帐bad account
Th%2pwvER PY{])z3N v==]v2- h|OsT 会计项目title of account
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b,MzHx=im %V2A}78 r)Dln5F 会计薄||帐薄account-book
<~ 9a3c? 8e{S(FZ7Ed AQR/nWwx s4uYp 营业报告书||损益计算表account of budiness||business report
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k7\7 Kp.d#W_TX ^;[|,:8f7L F9\T< 借贷细帐||交验帐account rendered
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GR ^d/ jXCSD@?]K 明细帐account stated
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gDc 与…银行开立一户头to open an account with
\n}@}E L \ =(r6X kl/eJN'S WPnw 与…银行建立交易to keep account with
~[H+,+XLY+ h:qt?$]J {@tqeu%IM THcK,`lX@ 继续记帐to keep account
We51s^( 5l]G1+ o{n)w6P{R, -<MA\iSP 与…有交易to have an account with
>3\($<YDZM :\sz`p?EC yR|Beno |:jka 作成会计帐||有往来帐项to make out an account with
:#I7);ol 40ZHDtIu< P_{jZ}y( |gP9^B?3 清算||清理债务to make up an account
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Q+ tUxa+ 清洁帐目||与…停止交易to close ones account with
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0o2+y RD1N@sHDKc ,dZ&i!@? N~/D| ?P~2 结帐to close an account
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R%u1fi 清理未付款to ask an account||to demand an account
)08mG_&atL >^\}"dEvr XC NM :p6.v>s8 结清差额to balance the account with
0w24lVR. s'Op|`&X h9J%NH mxxuD"5 清算to settle an account||to liquidate an account||to square an account
h_{//W[ nGvWlx O,>`#? }%m:^*@$9 审查帐目||监查帐目to audit an account
]EhU8bZ GLIe8T*ht p"lTZ7c:Y 3$E\B=7/U 检查帐目to examine an account
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A.Kk 转入A的帐户to charge the amount to As account
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e,0y+~ DQ a0S7I 以计帐方式付款to pay on account
K}(0H [P 4Em$L]7 5*#!w1X '&<T;V% 代理某人||为某人on ones account||on account of one
b}eBy 6,D)o/_ 4z$}e- Le*sLuxk< 为自己计算||独立帐目on ones own account
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U<|h4'(@L SW^/\cJ^ 由某人收益并负风险on ones account and risk||for ones account and risk
VXpbmg!{S R>05MhA+ [`u3SN/P qxR7;/@j ) 由某人负担for ones account||for account of one
!oDX+hd,%> >We:gKxr Gxj3/&]^Y eb uR-9 按某人指示||列入某人帐户by order and for account of one
@H?_x/qBT <o\2-fWvY qq)Dh'5*e, ~sd+ch* 列入5月份帐目for May account
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T D)u 9Y 编入某中帐项下to pass to the account of||to place to the account of
n<. T6 cjd Z.jR2 -@wnQ? ;T6x$e 寄出清算书to send in an account||to send in render an account
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Y{aa1 Xg](V.B6 支票薄cheque book
s /?&H- n$ri:~s ikSm;. 41d,<E 支票陈票人cheque drawer
cvf@B_iN9 (Nky?* 7d7"^M GCf3'u 持票人cheque holder
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`9 不记名支票cheque to bearer||bearer cheque
x}w"2[fL D~;hIt* !_EaF`oh( Q}?yj,DD 记名支票||认人支票cheque to order
GQNs :oRJ' 78s:~|WB<{ y11/:| Zl0Kv*S 到期支票antedated cheque
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%'}L.OvG a:PS}_. T:$zNX<f blwdcdh 保付支票certified cheque
vZdn /\%K7\ 6AZJ,Q\E@ v;E7UL
.w 未获兑现支票,退票returned cheque
+fgF &. Ek [V A\G 9.KOrg5}L H!F Cerg 横线支票crossed cheque
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A6y w1J&c' - nt,tM/ 普通横线general crossing
TzXivE@mm BReNhk)S Lp; {&=PIo _Ee`Uk 特别横线special crossing
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C i$)`U] 空白支票blank cheque
Gy9+-7"V XE_|H1&j /B$"fxFf 8&6h() 失效支票,过期支票stale cheque
\*}JdEHB v;S7i>\ ~q]+\qty4 7qB}Hvh 普通支票open cheque
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:t\pi.uWt '`q&UPg] 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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): VGoD2,(b^ +OFq=M PaF`dnJ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
AZ)H/#be m~ %\f8w-x }2Y:#{m 6(4FC?Y7 支票换现金||兑现to cash a cheque
;BV1E|j ylF%6!V}4V G#ov2 8\m_.e 清理票款to clear a cheque
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UY*3b<F} O/^7TBTn<r 保证兑现to certify a cheque
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Bij44 <syMrXk)R( 填写支票数额to fill up a cheque
+0mU) 4n/ SMVn2H@ V`Z-m-V~1 &g R+D 支票上划线to cross a cheque
$:V'+s4o V6Kw71'9 Q=lQ y S[rz=[7{ 开发支票to make out a cheque
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^ZX 71- x@3Ix,b' 签发支票,开立支票to draw a cheque||to issue a cheque
c%_I|h<?iT /t`s.!k :R+}[|FV 0R&$P6 透支支票to overdraw a cheque
[(U:1&x& k3::5& Q?KWiFA}' s^F6sXhyPi 背书支票to endorse a cheque
~G.'pyW 5y;texsj[ [k-Q89 :B?C~U k 请付票款||清付票款to pay a cheque||to honour a cheque
s86Ij>VLf +CL`]'~;E- uc]]zI6 ~;nh|v/e 支票退票to dishonour a cheque
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kL)7RQ {fe[$KQ 拒付支票to refuse a cheque
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9 拒付支票to stop payment of a cheque
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|F7R WPT0=Hqp7 {2Jo|z ^6R?UG;6 提示要求付款to present for payment
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_W.iBF {%W'Zx tQ=P.14>: 见票即付持票人payable to bearer
CN4Q++{ H&`0I$8m CX/ _\0G4 /<7'[x< 支付指定人payable to order
|P!7T. 8,unq3 ]E/^(T-O yf7p,_E/ 已过期||无效out of date||stale
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>uv $m{-I= v4c*6(m 请给出票人R/D||refer to drawer
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, z2'3P{#s bzYj`t? 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
V0 70oZ Zi'}qs$v [X K^3pT_ ;7,>2VTm 文字与数字不一致words and figures differ
>@?!-Fy5 Fo\* Cr9D <k59Ni9 d)hA'k 支票
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h=:Ls]ZU 时间已过account closed
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SWKVTi a}(xZ\n^D; 更改处应加盖印章alterations require initials
.8[*`%K> cg`bbZ D@.+B`bA u*n%cXY;J/ );*:UzsC_
j_]#Ew\q 时间已过effects not cleared
i`k{}!F #Y|t,x; j >pv@D [%?ViKW 停止付款payment stopped
Zw@=WW[Q`p $)or{Z$& B h<DqN \3K%> 支票毁损cheque mutilated
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x wlC7;u 汇款||寄钱to remit||to send money
mCb1^Y QVT|6znw 'tJb(X!]q 7&O0 寄票供取款||支票支付to send a cheque for payment
P:8qmDXo #{f%b,.yxt czG]rl\1 .I
h'& 寄款人a remitter
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dSglB 1@}s: -d+o\qp"# /TEE<\" 收款人a remittee
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_o NQ3EjARZt ja2BK\"1: Ea<kc[Q 国外汇票foreign Bill
[\BLb8 ,#V}qSKUS yiO/0n Mp ?GT,Y5 国内汇票inland Bill
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ORDVyb_x |#i|BVnoE ~~iFs ,9 跟单汇票documentary bill
'nQQqx%v +"?O2PX bCfw,V{sce Rlwewxmr 空头汇票accommodation bill
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/:GeXDJw A6S|pO1)3 ,^n5UA`PK 原始汇票original bill
!+o`,K TYp e8,!x9%J jCK 0+,; LW#$%} 改写||换新票据renewed bill
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GAaD 9%iv?/o*L 即期汇票sight bill||bill on demand
#+ai G52+ ]_js-+w6 ir<K"wi(2 5sZqX.XVF …days after date||…days after date…日后付款
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UYx-x \R|qXB $ …months after date||…months after date…月后付款
ozUsp[W > phP% .|c=]_{ (yO8G-Z0 见票后…日付款…days after sight||…days sight
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~rT uj 4S\S t< Vg^,Ky, 见票后…月付款…months after sight||…months sight
f7v|N) AYHefAF<w j`l'Mg "?Yf3G: \0 同组票据set of bills
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b3 >} YgR}y+q^6 单张汇票sola of exchange||sole of exchange
e\95X{_' ,/Al' #McX _)a!g-Do7 远期汇票usance bill||bill at usance
Fx3 X ?656P=b) uGY(` $TY1'#1U; 长期汇票long bill
M-zqD8D |0$7{nQ w\%AR1,rs P*g:rg 短期汇票short bill
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$^5c8wT 逾期汇票overdue bill
il~A(`+YO m~R Me9Qi
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OF 宽限日期days of grace
It8s#o q8 `2a7y]? 3Q2z+`x' ;t\C!A6 电汇telegraphic transfer (T.T)
I`uOsZBO/ fDrjR6xV ueLdjASJ eD)@:K 邮汇postal order||postal note (Am.)||post office order||money order
DgGG*OXY ^+u/Lw& @WTzFjv@?4 wvPS0] 本票promissory note (P/N)
OY,iz ,niQs+'< 2+}hsGnp m98w0D@Ee 押汇负责书||押汇保证书letter of hypothecation
!BEl6h 8Uoqj=5F P$Fq62;}r4 _\u?]YTv 副保||抵押品||付属担保物collateral security
H&=fD` Xq [_1K1i"m NflRNu:- n1)~/
> 担保书trust receipt||letter of indemnity
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}HxC~J" L%31>)8 cb`ik)=K% 承兑||认付acceptance
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n|bzG 单张承兑general acceptance
r(p@{L185 j)Y68fKK 2W6t0MgZ ]<:qMLg 有条件承兑qualified acceptance
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(x1 #_~ qqr]S^WW 附条件认付conditional acceptance
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~' O%m>4OdH '=cAdja Zz^!QlF 部分认付partial acceptance
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