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。
+F&]BZ 会计报表statement of account
(KImqB$i. v4~Xv5|w^F 3Wxtxk._E zP'pfBgbJW 往来帐目account current
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,yA A1}+j-D7!y RAQ;O 现在往来帐||存款额current accout
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at]Q4 销货帐account sales
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Rd n$Fm~iPo, 共同计算帐项joint account
lfeWtzOf 'c{]#E1} ;rAW3 c} ET#2, 未决帐项outstanding account
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pC:$ 贷方帐项credit account||creditor account
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借方帐项debit account||debtor account
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应付帐||应付未付帐account payable
(k.7q~: _cN)q =:8=5tj 31Mc<4zI8 应收帐||应收未收帐account receivable
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LfM(DK 新交易||新帐new account
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:Zt}P 未决帐||老帐old account
.tsB$,/ /loNOutw tTp`e0L*m {_}"USS 现金帐cash account
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|XG7UH 流水帐running account
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_>64XUZ<n ?=rh= # 暂记帐||未定帐suspense account
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B) b5 过期帐||延滞帐overdue account||pastdue account
=@l5He.]& x%&V!L }C#d;JC _nq n| 杂项帐户sundry account
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I 详细帐单||明细表detail account
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N10 ,Z"sh* *n5g";k| 呆帐bad account
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3.oA Kn|dnq|G 6fyW6xv[, 5]JXXdt 会计项目title of account
z[OEgHI ljmHX2p 8/v_ uEG \v Go5` 会计薄||帐薄account-book
uESHTX/[ c2"OpI j)Gr@F> B4=gMVp1 营业报告书||损益计算表account of budiness||business report
F$C:4c H;`@SJBf VF.S)='>Eu me" <+6 借贷细帐||交验帐account rendered
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#rvTDRw #D8)rs.9 5T`39[Fya 明细帐account stated
(aLnbJeJ _qfdk@@g d"a`?+(Q 4 @h6|= 与…银行开立一户头to open an account with
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与…银行建立交易to keep account with
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nS#;<p$\ 继续记帐to keep account
ezeGw?/ y|ZJ-[qg = 8n*%NC Im=E?t 与…有交易to have an account with
~QXNOtVsN SBA;p7^" Ghz)=3 dc *#?G6^ 作成会计帐||有往来帐项to make out an account with
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@=i mz''-1YY$ fO+;%B 清算||清理债务to make up an account
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L!3 <W1!n$V ] 清洁帐目||与…停止交易to close ones account with
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E quR':=S5f pn)5neX{ b^ZrevM 结帐to close an account
~![R\gps RV~w+%f K>-m8.~\E DvGtO)5._ 清理未付款to ask an account||to demand an account
[69aTl>/ ITTC} "dt3peH _\"?:~rUN 结清差额to balance the account with
`8Gwf;P1 _-^@Jx[ 7be?=c)+" ?tOzhrv 清算to settle an account||to liquidate an account||to square an account
7dLPy[8";t J{91 t | E+_}8J . rv^j&X+EH 审查帐目||监查帐目to audit an account
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YEGXhn5E 5s0H4 ?S 检查帐目to examine an account
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Yp3M-$ =,sMOJc> 'tOo0Zgc 5(,WN 转入A的帐户to charge the amount to As account
}[1I_) a/_ `1 \K?3LtJ lA{Sr0fTP 以计帐方式付款to pay on account
6(wpf^br2 UO</4WJ U*zjEY:A r"xo 9&| 代理某人||为某人on ones account||on account of one
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|*!I(wm2i 为自己计算||独立帐目on ones own account
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zg ' e-FJ')| 由某人收益并负风险on ones account and risk||for ones account and risk
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A6:-Gz ;i1H {hB 由某人负担for ones account||for account of one
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CEJg|, B4I|"5G2y 按某人指示||列入某人帐户by order and for account of one
x3]es"4Q $ U<xrN>O 9c<lFZb; T*z >A 列入5月份帐目for May account
'9-8_; RXh/[t+ R}*e% EG/ r..\(r 编入某中帐项下to pass to the account of||to place to the account of
.aF+>#V=Q V\Rbnvq ]XU?Wg ze]2-B4 寄出清算书to send in an account||to send in render an account
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'a*tee ^RS 支票薄cheque book
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|G{TA 支票陈票人cheque drawer
^b'|`R+~} ]7Tjt A.\q ]V?\Qv/.= !|hv49!H 持票人cheque holder
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7u 8I3"68c_a 不记名支票cheque to bearer||bearer cheque
36e!je [P407Sa" K)N7Y=C3 | x/, 记名支票||认人支票cheque to order
Kr!8H/Z g!i\AMG? \5cAOBja fHdPav f,S 到期支票antedated cheque
3w#kvtDVm _m#M^<0n x<4-Q6'{S lt[{u$ 未到期支票postdated cheque
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y7txIe!<5 保付支票certified cheque
CQ9B;i` weYP^>gH' }mzM'9JH g`k_o<'JC 未获兑现支票,退票returned cheque
L]I)E`s F_$eu-y -=I*{dzly FE,&_J" 横线支票crossed cheque
LcI,Dy|P dnSjXyjFB zVFz}kJa O|}97a^ 普通横线general crossing
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DG_e 空白支票blank cheque
#p_3j 0S l:5x*QSX 3iMh)YH5b Ii_X^)IL( 失效支票,过期支票stale cheque
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普通支票open cheque
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HdQd =q( EW7heIT$ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
}%Dsy2:y <iDqt5)N }@>=,A4Y /"Ws3.p 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
$$_aHkI j SO^:6GuJ <1cYz\/!M o[pv.:w 支票换现金||兑现to cash a cheque
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Au(zvgP O+ ~.p #&a-m,Y$sx 清理票款to clear a cheque
hY XH9: ~Q}JC3f> +dIDFSd m08:EXP 保证兑现to certify a cheque
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填写支票数额to fill up a cheque
%QH "x`; /<,LM8n |>(d^<nR^v uSh!A 支票上划线to cross a cheque
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0 I;t r6k0=6i 开发支票to make out a cheque
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4Rj;lAlwB H=b54.J8& |eH>55 b 签发支票,开立支票to draw a cheque||to issue a cheque
)bN|*Bw3 \l)<NZ\ O/b~TVA m:U.ao6 透支支票to overdraw a cheque
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GP2x#: 背书支票to endorse a cheque
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n*N MR:GH.uM: 1UG5Q- 请付票款||清付票款to pay a cheque||to honour a cheque
{v{qPYNyh HRP4"#9R 6~g`B<(? 78a!@T1# 支票退票to dishonour a cheque
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IRy!8A=X 6b&<5,=d: ;\~{7 9c 拒付支票to refuse a cheque
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!gkJ f44b=,Lry5 拒付支票to stop payment of a cheque
UykOQ-2-n f%r0K6p {c5%.<O %g1{nGah 提示要求付款to present for payment
Np$peT[ l"9.zPvT< N$#518 2(SK}<X 见票即付持票人payable to bearer
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aH, .-Y3oWV 支付指定人payable to order
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g 8I=n9Uyz dV+%x"[: 已过期||无效out of date||stale
0}' gT 8^ H"v3?g`S% 0Vu&UD 请给出票人R/D||refer to drawer
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N_r 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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c"mK 文字与数字不一致words and figures differ
77y_?di^I Z.9?u; 8NY$Iw f5)4H 支票
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]7H ? 时间已过account closed
tnx)_f j1{@? 4=]CA O=O HK~uu5j 更改处应加盖印章alterations require initials
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45cMG~]p 时间已过effects not cleared
%onUCN<O` uc6;%=%+ V*an0@ *Q=3
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wr^ P( z#Wk IfyyA 支票毁损cheque mutilated
z$'_ =9yZ " oWiQ{\IP QBi&Q%p iy kbij Zj{ 汇款||寄钱to remit||to send money
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f ts2;?`~ 寄票供取款||支票支付to send a cheque for payment
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Jpiv1 >s\j/yM Ift @/A Q4YIKNN|7 寄款人a remitter
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<LvT h/9{E:ML W'2a1E P%Fkd3e+ 收款人a remittee
JXR_klx 7_ $Xt)Y{ WdXi =F>@z4[P- 国外汇票foreign Bill
:5/P{Co( rh;@|/<l yFfa/d 3U#z {% 国内汇票inland Bill
XwlAW7lU= c*+yJNm3> &"bcI7uGT XY(3!>/eQ[ 跟单汇票documentary bill
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v634{:'e 空头汇票accommodation bill
vRm.#+Td j~+<~2%c $4yv)6G @^Tof5?F? 原始汇票original bill
{3RY4HVT? AF5$U8jf ZVo%ssVt \k?uh+xl 改写||换新票据renewed bill
g(d9=xq@k e/@t U'$ E}U[VtaC PCl@Ff 即期汇票sight bill||bill on demand
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?`+46U% V=";vRS8 np|3 os …days after date||…days after date…日后付款
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mFx= + =3rPE"@,[ voRr9E*n : `D[0 …months after date||…months after date…月后付款
z@E-pYV w_30g6tA x \qS|q\N @WIcH:_w- 见票后…日付款…days after sight||…days sight
f&+=eUp N>z<v\` 7.4Q >t2E034_ 见票后…月付款…months after sight||…months sight
%mR roR6 l?CUd7P(a QG\lXY, "kC uCc 同组票据set of bills
*hI b&.j>= :>gzWVE< h>v;1QO9D 单张汇票sola of exchange||sole of exchange
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52% 远期汇票usance bill||bill at usance
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</7IuH 长期汇票long bill
%OW LM td^2gjr^5 FoM4QO *0ZL@Kw 短期汇票short bill
fu|N{$h%X 3nt&Sf }>vf(9sF` H!U\;ny 逾期汇票overdue bill
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宽限日期days of grace
|ubDudzp "@!z+x[8 2 g"_*[ }5gAxR, 电汇telegraphic transfer (T.T)
=G9%Hz5~: hQ&S*f&=' LjUBV_J 6|U0"C#] 邮汇postal order||postal note (Am.)||post office order||money order
d=%:rLm$ @xR7>-$0p o)'u%m BCB"&:} 本票promissory note (P/N)
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Q!/<=95E ,2mnjq/*Z Gv[W)+3f 押汇负责书||押汇保证书letter of hypothecation
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Q.czj :+ksmyW `j*&F8} Ju$= Tn 副保||抵押品||付属担保物collateral security
^.Cfa <>GWSW f!;i$Oif }$u]aX< 担保书trust receipt||letter of indemnity
<apsG7(7 oXwoi! P_+S;(QQ~d KZO! 承兑||认付acceptance
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u%p,u! 单张承兑general acceptance
N#{d_v^H?d -e#YWMo( .58>KBj( >T{9-_#P 有条件承兑qualified acceptance
_3<J!$]&p "UVqkw,vt ]kLs2? \ VKy:e. 附条件认付conditional acceptance
~rEU83 TF 6_4t6 v :]y#y f XxdOn. 部分认付partial acceptance
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