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。
;6T>p 会计报表statement of account
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hd@ >p. 往来帐目account current
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] "D;NN U49#?^? zuq7 x
7 现在往来帐||存款额current accout
'k?%39 U=<d;2N# YhVV~bvz* iL%Q@!ka 销货帐account sales
<d$L}uQwg `H_.<``> |)7dh B YL$#6d 共同计算帐项joint account
Od?M4Ed( .fQ/a`AsU 1h"CjOp,7 u;[*Z 未决帐项outstanding account
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sd) 贷方帐项credit account||creditor account
w4S0aR:yL !yo/ F&6 A 11w{`EM yK$.wd2, 借方帐项debit account||debtor account
ugZ-*e7 C;u8qVI tKnvNOhn lcv&/ A 应付帐||应付未付帐account payable
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j tP?pN]Q$, XzX-Q'i=n0 应收帐||应收未收帐account receivable
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)4[Yplo d:U2b"k=/u rj.]M6# 新交易||新帐new account
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$\p\}~, bVB_KE 5pOb;ry")` 未决帐||老帐old account
.=j]PckJO B{#*PAK= rQ^X3J*` +YL9gNN>P 现金帐cash account
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N (n 流水帐running account
H%!ED1zpA N W/RQ( O#}'QZd' v4?qI >/ 暂记帐||未定帐suspense account
l17sJ! I BCw5.@HK* .pP{;:Avpn o3_dHbdI 过期帐||延滞帐overdue account||pastdue account
9@nDXZPY& X3C"A|HE9 B74L/h .L,xqd[zC 杂项帐户sundry account
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YLr<^G-v r%M.rYLG{ 详细帐单||明细表detail account
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aOS:rC XZ@;Tyn0, 呆帐bad account
oKl^Ttr :UjF<V j@JhxCe1+R uQ^r1 $# 会计项目title of account
3?Ml]=u !xU1[,9 _\HMF 6x1!!X+)+ 会计薄||帐薄account-book
nqG9$!k^t Z9:erKT d)'am
3Q -&PiD 营业报告书||损益计算表account of budiness||business report
F9hh- "(Z >s@*S9cj: #6X
N_< `$IuN* 借贷细帐||交验帐account rendered
(dOC ^i 0]x g E &kR +7 #Y*?kTF 明细帐account stated
W/(D"[:l% Yx- 2ux I3;{II pYtG%< 与…银行开立一户头to open an account with
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! G_GPnKdd _l?InNv D&Xh|}2A 与…银行建立交易to keep account with
R{s&6 ,o$F~KPu <h(KIY9T XcOfQs 继续记帐to keep account
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Aiv@@<= 与…有交易to have an account with
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5jX;Z! !.(Kpcrg \)\uAI- 作成会计帐||有往来帐项to make out an account with
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A =T73660 清算||清理债务to make up an account
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/# XLEEd?Vct9 <Fkm7ME] 清洁帐目||与…停止交易to close ones account with
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Q~ T&M*sydA 结帐to close an account
^SP/&w<c 2K^D%U +D[|Mi ^/nj2" 清理未付款to ask an account||to demand an account
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0c 3AKT>Wy = Yt]tRqrh;T NSQ}:m 结清差额to balance the account with
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]/l" 清算to settle an account||to liquidate an account||to square an account
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[Z sK)fEx +iS'$2)@ 审查帐目||监查帐目to audit an account
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U3Fa.bC6} p~Tp=d)/ 检查帐目to examine an account
7_OC&hhL f`ro{p L1'PQV ,2t|(V*"& 转入A的帐户to charge the amount to As account
75@!j[QL< 26SXuFJ@ xJG&vOf;? n$2IaE;v 以计帐方式付款to pay on account
cyM9[X4rC 9((BOq tcDWx:Q Ck:RlF[6C 代理某人||为某人on ones account||on account of one
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j,DF' h 为自己计算||独立帐目on ones own account
l dd8'2 zKh^BwhO|X [Lck55V+Q l#%qF Db 由某人收益并负风险on ones account and risk||for ones account and risk
C bWz;$r (p19"p Sb2hM~ %G'{G 由某人负担for ones account||for account of one
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=`MxgK + JfOBZQ 按某人指示||列入某人帐户by order and for account of one
;mT|0&o># BlLK6"gJT ,9A1p06 /M,C%.- 列入5月份帐目for May account
-_*ux! /)%$xi k.."_4 :d AC:h 编入某中帐项下to pass to the account of||to place to the account of
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f ABx< Ep6 I cJy$+ OLH[F 寄出清算书to send in an account||to send in render an account
&i(\g7%U ?\Bm>p%+ WyA`V C #&k`-@b5| 支票薄cheque book
Y)O88C 009[`Z Y>J$OA: `4SwdW n 支票陈票人cheque drawer
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rSg OQ 持票人cheque holder
>P9|?:c #\zC|%2+z U/#X,Bi~ kTW[) 不记名支票cheque to bearer||bearer cheque
Y5ZBP?P o?{-K-'B$ We`6# \Z X @<TC+M5! 记名支票||认人支票cheque to order
YHp]O+c . ),Fdrg rq#\x{l /;X+<Wj 到期支票antedated cheque
9cIKi#Bl ^XgBkC~ 0Yk$f1g @oNYMQ@)d 未到期支票postdated cheque
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r}\m%(i WvoJ^{\4N* 保付支票certified cheque
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ChQF Q{o ]^tN ?mp}_x#= 未获兑现支票,退票returned cheque
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v2#2 Xk(p:^ R Z#t}yC%^d 横线支票crossed cheque
BhzcimC) J$^"cCMr [BTOs4f 8b[<:{[YB 普通横线general crossing
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q= 特别横线special crossing
8zO;=R A7% adtgNwg O~OM.:al& XY,!vLjL 空白支票blank cheque
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RX 失效支票,过期支票stale cheque
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"_3 IMSLHwZ q\G7T{t$. 普通支票open cheque
?&JKq^9\I O?f?{Jsx $EnBigb! 6Qn};tbnD 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
9>6?tb"f*H v=~+o[ d$HPpi1LL l@ 5kw]6 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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zwJ\F ' 支票换现金||兑现to cash a cheque
!8I80:e_~ N (0%C? W.c>("gC 9*S9~ 清理票款to clear a cheque
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/,:1 保证兑现to certify a cheque
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6&R4 填写支票数额to fill up a cheque
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w& LaYd7Oyf] 支票上划线to cross a cheque
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8 pB0 SCS* ojx2[a\ y9~:[ jB 开发支票to make out a cheque
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8|?0>3) [$@EQ]tt/ 签发支票,开立支票to draw a cheque||to issue a cheque
A$n: 0py29>"t Pp.]/; $U"pdf 透支支票to overdraw a cheque
8M,$|\U L]E.TvM1* xHe"c< y?UB?2VN 背书支票to endorse a cheque
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E-deXY i)(-Ad_ |(=b 请付票款||清付票款to pay a cheque||to honour a cheque
#&Rx?V 1]"S? |Y30B,=M l)f 2T@bHl 支票退票to dishonour a cheque
/k KVIlO fs2y$HN Hq|{Nt%Q 2LS91 拒付支票to refuse a cheque
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z; zor +A1xqOB 拒付支票to stop payment of a cheque
G@U}4'V9 0U!_ o2] lt%9Zgr[u _Nf%x1m5s 提示要求付款to present for payment
cHJ4[x= |Ew&. fgz :H/Rhx= #<vzQ\~Y 见票即付持票人payable to bearer
IO"q4(&;P4 V]/$ dJ 8-9<r /}(\P@Z 支付指定人payable to order
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Lp GD4+f|1.* 已过期||无效out of date||stale
SKo*8r tdNAR| " t,ZO H< 请给出票人R/D||refer to drawer
HG3iK # (-?i\i [6%y RQ_ e0
9QaY 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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"lEL| 文字与数字不一致words and figures differ
/EwNMU*6 CIQ9dx7> yS4nB04`= 8O0]hz 支票
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时间已过account closed
Zig3WiD& C^!~WFy }BiA@n, 7lAn GP.; 更改处应加盖印章alterations require initials
v"dl6%D" uf`/-jY 5oR) 64SRW8AH /brHB @$
VVc-Dx 时间已过effects not cleared
O`.IE? h# uP1]EA l>pnY%(A Rc}#4pM8 停止付款payment stopped
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? *s!T$oc 支票毁损cheque mutilated
+Rq]_sDu /Tp>aW%}" GX N:= G.qjw]Llf 汇款||寄钱to remit||to send money
=64Ju Wvo jNAboSf2Y @Dd3mWKq A{gniYqvB` 寄票供取款||支票支付to send a cheque for payment
^NrC8,p :D:J_{HJ o6 8;-b'n `'ak/%Krh 寄款人a remitter
/re0"!0y ;eP.B/N dbfI!4 kj`h{Wc[) 收款人a remittee
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vR =@.5J'! 国外汇票foreign Bill
8VMD304 da$ErN'{ }SGb`l VpB+|%@p 国内汇票inland Bill
jo"zdb =]-D_$S~ l6T5]$ ;uqi 跟单汇票documentary bill
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gaL UeaHH]U %Pk@`t (3 f:h<tlob 空头汇票accommodation bill
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0}% y{QF#&lW (Uk\O`)m 原始汇票original bill
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'mBM#j O_&Km[ um$L;-2: 改写||换新票据renewed bill
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3T <is%lx(GDX 8-q4'@( 即期汇票sight bill||bill on demand
^j7]> I qa5 T(:8 k#<Y2FJa :SVWi}:Co1 …days after date||…days after date…日后付款
9TV1[+JWe vtXZ`[D,l) t/a HeM- …months after date||…months after date…月后付款
5}`e"X $e,'<Jl ]ru
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+'9eo%3O 见票后…日付款…days after sight||…days sight
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"FTH' 见票后…月付款…months after sight||…months sight
X&.LX CI@qT}Y_ p}h9>R O-]^_LV` 同组票据set of bills
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A]OVmw B0:/7Ld$Ml 单张汇票sola of exchange||sole of exchange
mjbV^^> F6-U{+KU$! q@Sj$ Z_[jah 远期汇票usance bill||bill at usance
BY??X= M}`G}* 5w@Q %'o`I \m1jV>q 长期汇票long bill
^I6GH?19>e Ozs&YZ U,GY']J [^A>hs* 短期汇票short bill
S&;D C07 U.nzh w}``2djR'W '@eH)wh@m) 逾期汇票overdue bill
!gFUC<4bu "SN+ ^` /&G )IY]g GYNLyd) 宽限日期days of grace
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f)!7/+9> L=5Fvm 电汇telegraphic transfer (T.T)
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_I=]p_ j-wz7B {A MoE+U x>~.cey 邮汇postal order||postal note (Am.)||post office order||money order
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|, {]dH+J7 本票promissory note (P/N)
gPg2Ve0Qy IRl(H_. !x1ivP 9aZ^m$tAt 押汇负责书||押汇保证书letter of hypothecation
+K03yphZr gVI2{\a sn.&|)?Fi K44j-Ypb 副保||抵押品||付属担保物collateral security
Q!"W)tD r&c31k]E ,Frdi>7 ~ k>q}: J9V 担保书trust receipt||letter of indemnity
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b]J> :T# "bY UV8K$n< 承兑||认付acceptance
mY !LGN O\KSPy7YQ \cR
e,(?O qb1[-H 单张承兑general acceptance
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<9/UG< rYwUD7ip 有条件承兑qualified acceptance
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Z\ 7O.{g 附条件认付conditional acceptance
KK4"H]!. 7JHS8C<] Yl$Cj>FG J=C63YB 部分认付partial acceptance
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