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。
\%mR*J+ 会计报表statement of account
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K >v' `5O<U~'d 往来帐目account current
WxWgY}` E4T?8TO$o% pZlBpGQf !CPv{c`|qg 现在往来帐||存款额current accout
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q MGN*i9CE )WwysGkqol 销货帐account sales
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Mr 共同计算帐项joint account
44kY[jhf }x~|XbG X'7 T" 5! !yojZG MB 未决帐项outstanding account
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&{Uaa 贷方帐项credit account||creditor account
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~(qO|d 借方帐项debit account||debtor account
_YmYy\g \8ulX>] yw#P<8{/[ 03$Ay_2 应付帐||应付未付帐account payable
o1GWcxu*\ ?9mWMf%t ?# ,\, Wq&TbWR 应收帐||应收未收帐account receivable
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Aym) ?uk|x!Ko] 新交易||新帐new account
YjvqU /[3 w?oIKj #uu wzE*M_ k(u W( 6 未决帐||老帐old account
+:/`&LOS- + #S]uC sBwkHsDD &b"PjtU.X 现金帐cash account
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M&$jN zT!JHG 流水帐running account
<9\_b6 s8.oS);` FZjtQ{M G]QD6b9~ 暂记帐||未定帐suspense account
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B<8Z?:3YS 过期帐||延滞帐overdue account||pastdue account
F'pD_d9]e 8Ln:y'K vlEd=H,LT /vsQ <t;~ 杂项帐户sundry account
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' ]=@>;yP) 详细帐单||明细表detail account
s49AF +~w '?vNc *Z)`:Gae R4@C>\c%m 呆帐bad account
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% % t)$>++i 0DS<( 会计项目title of account
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V 4>( QVzLf+R~ 会计薄||帐薄account-book
g>VkQos5" `(*5yX C b4oZ@gVR; TO3Yz3+A 营业报告书||损益计算表account of budiness||business report
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<&$!;d8 借贷细帐||交验帐account rendered
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0uv6t.c 9-}&znLZe )Cu"M#` 明细帐account stated
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p '3%!Gi!g s{$c 8 VpTp*[8O 与…银行开立一户头to open an account with
|iO2,99i tao3Xr^? NpH)K:$#% V1#/+~ 与…银行建立交易to keep account with
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IRsr 继续记帐to keep account
BX+-KvT Z1^S;#v J^0co1Y0 f8'&(- 与…有交易to have an account with
8c]\4iau |l7e*$j [4t_ 83 ]7'Q2OU7 作成会计帐||有往来帐项to make out an account with
r(i<H%"Z <J?i+b MJ&6 Z* j0:F E 清算||清理债务to make up an account
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b hMi!H.EX. 清洁帐目||与…停止交易to close ones account with
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!Bu<6 s+Ln>c'|o 结帐to close an account
$ZwsTV]x B3XVhUP t-_N|iW' 5 v |QFUa` 清理未付款to ask an account||to demand an account
klJDYFX=HK |w /txn8G| /KlA7MH 6 3)42EM'9( 结清差额to balance the account with
*.voN[$~ +apIp(E+ G}D?+MWY R0*DfJS:Z 清算to settle an account||to liquidate an account||to square an account
q)<5&|V |FPx8b;# BQ_\8Qt| I%{^i d@ 审查帐目||监查帐目to audit an account
P{QRmEE BFj@Z'7P |]r# IpVf 8q_3*++D 检查帐目to examine an account
}[ux4cd8Y "eh"'Z ,FS iE\ '#u2q=n4* 转入A的帐户to charge the amount to As account
PX2Ejrwj ~LYKt0/W& '{6`n5:e f&^Ea-c 以计帐方式付款to pay on account
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>1d },[S 9I`p %k$+t 代理某人||为某人on ones account||on account of one
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>k _Z]J6Pd 为自己计算||独立帐目on ones own account
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H9pF2C NF&\<2kX HzbO#)Id-I a7#Eyw^H{ 由某人收益并负风险on ones account and risk||for ones account and risk
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G/<{:R" >KGQ#hnH 由某人负担for ones account||for account of one
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L#1 K7e<hdP_# 按某人指示||列入某人帐户by order and for account of one
[k."R@? r<C^hs&] PO)5L 9Cf^Q3)5o 列入5月份帐目for May account
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?Dkc' nW|[poQK 编入某中帐项下to pass to the account of||to place to the account of
:VLuI 7M*+!al9 3P-#NL i1aS2gFi_ 寄出清算书to send in an account||to send in render an account
{p6",d."N& :Q\h'$C o/=K:5 P?]q*KViM 支票薄cheque book
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/j 支票陈票人cheque drawer
tQ2*kE g08=D$P XTZWbhNF YT&_{nL#\ 持票人cheque holder
5-]%D(y \N"K^kR4 ~@got RJtSHiM2 不记名支票cheque to bearer||bearer cheque
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8Iac[N L~ 1Lv? 记名支票||认人支票cheque to order
.v;2Q7X gVq{g,yi n,Ux>L MgtyO3GUAD 到期支票antedated cheque
9lA YCsX Yq5}r?N aty
K^*aX +m>Kb edl 未到期支票postdated cheque
ih~c(&n0 I;mtyS 4&t6 R^8Opf_UN 保付支票certified cheque
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XkL$2 未获兑现支票,退票returned cheque
jq =-Y )k7`!@ID KE5f`h L<Lu;KnY6 横线支票crossed cheque
^i:%;oeG =M(\ R8 )n0g6 gNZ^TeT 普通横线general crossing
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7 b#XS.e/uf )Ba^Igb} #Q$4EQB 特别横线special crossing
wbr"z7} yyA/x, 9qqEr~ _fa]2I 空白支票blank cheque
_$=xa6YA 9Pem~< S2<(n," N!Y'W)i16 失效支票,过期支票stale cheque
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nN-b# xaeY^"L UiYA#m 普通支票open cheque
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q$ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
t*D[Q$v C ch1"j<k$ O-&n5 s lPFDBx 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
q_ 5xsTlTR ZE=~ re @Qx;J<{+g :*oI"U*f 支票换现金||兑现to cash a cheque
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2?}( M_XZOlW5 }_gq vgI>p b(XhwkGVq 保证兑现to certify a cheque
gK%&VzG4 Ak9W8Z} $*@mxwMQ} HV?awc 填写支票数额to fill up a cheque
Jl9T[QAJn1 -6H)GK14b c}{e,t c9'#G>&h~^ 支票上划线to cross a cheque
lI5{]?' cAiIbh>c 1-qQp.Wj 5Y,e}+I> 开发支票to make out a cheque
z5i!GJB MWB uMF VvltVYOZA rg P$\xn- 签发支票,开立支票to draw a cheque||to issue a cheque
_zpn+XVdQ -|3U0:'m 7)a=B! 8M UIu'x_qc 透支支票to overdraw a cheque
)v|a:'%K_ T}\U:@b G;^iwxzhO Ia(A&Za 背书支票to endorse a cheque
yDyq. -Q Dv hK0L*Qr z.jGVF4 F*NIs:3; 请付票款||清付票款to pay a cheque||to honour a cheque
r7IhmdA 'l;?P r[?rwc^ [@\f 0R 支票退票to dishonour a cheque
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~ D'2O#Rj4q jf%Ydr}` 拒付支票to refuse a cheque
Xpa;F$VI Tok"-$`N n;q7?KW8 lRO8}XSI 拒付支票to stop payment of a cheque
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bO@e 提示要求付款to present for payment
leD?yyjw7 IBuuZ.=j2h T2Vj&EA@ Z>D7C?v:( 见票即付持票人payable to bearer
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' cfj6I 支付指定人payable to order
E@@quK aI\VqOt] zO+nEsf^O 2HTZ,W 已过期||无效out of date||stale
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j5N B7 请给出票人R/D||refer to drawer
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7v?Ygtv 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
LD6fi Z@h]dU5%a h?R-t*G? QHQj6] 文字与数字不一致words and figures differ
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/e kO5KZ;+N- 支票
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w?/,LV 时间已过account closed
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&3^40s/+ KE^_09 更改处应加盖印章alterations require initials
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x##Iv|$ 时间已过effects not cleared
~pw_*AN s+CWyW@ }8FP5Z'Cf% `\qU.m0(j 停止付款payment stopped
7f(UbO@BD ;m&f Vp p\,lbrv @9L%`=]b^ 支票毁损cheque mutilated
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汇款||寄钱to remit||to send money
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PNb c"QI`;D_c v` B_xEl 寄票供取款||支票支付to send a cheque for payment
&,#VhT![ `P GWu1/ \/,SH?>4x xWlB!r<}Gz 寄款人a remitter
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Rp.? Cf+O7Y`^ *Lufz-[1 收款人a remittee
rkzhN59; PffwNj/l GRs ;-Jt 0W>O,%z&P# 国外汇票foreign Bill
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B(>_.x#kv !<~Ig/ hR?rZUl2M n_w,Ew,>5 跟单汇票documentary bill
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k KYeA= 空头汇票accommodation bill
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# 原始汇票original bill
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[LG TS%cTh'ItH M0]fh5O 改写||换新票据renewed bill
|, :(3Ml z,NHH):~ m+!%+S1 O/5W-u 即期汇票sight bill||bill on demand
JD>!3>S)? 5jV]{ZV# ](W#Tj5- gF:wdcO …days after date||…days after date…日后付款
pu^1s#g8w $)uQ%/DH> zb3ir| Isi,Tl ^ …months after date||…months after date…月后付款
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VhJ ]:f1r8<3p 见票后…日付款…days after sight||…days sight
2ru6bIb; !7w-?1?D a@X'oV`(2b 6suc0 见票后…月付款…months after sight||…months sight
]~oM'?&! $M><K %Wc-.ER vXf#gX!Y 同组票据set of bills
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BE U[M 单张汇票sola of exchange||sole of exchange
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F $~2Ao[ ZzE&? 远期汇票usance bill||bill at usance
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|[V(u nQgn^z# 1|%$ie 长期汇票long bill
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8kq5 NfSe(rd XYn$yR\dj Z,2uN!6 短期汇票short bill
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H#ihU3q *7Mr ng JAn3 逾期汇票overdue bill
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M<M7(V k4|YaGhf 宽限日期days of grace
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Wgo`v) D/)xe: %AJdtJ@0H 电汇telegraphic transfer (T.T)
1-,l|K FYi<+]HZ Y8N&[L[z& 8?(4E 'vf 邮汇postal order||postal note (Am.)||post office order||money order
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_U t EN%mK 本票promissory note (P/N)
RS93_F8 3Y8%5/D5 f{vnZ|WD `zvYuKQ.} 押汇负责书||押汇保证书letter of hypothecation
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wX 2?tc 5=$D~>-# 副保||抵押品||付属担保物collateral security
D4S>Pkv R"tLu/S n )i?wBxq'MA Q[k}_1sWs$ 担保书trust receipt||letter of indemnity
w,P2_xk` 5zUD W? 4[(P>`Unx s5[ Cr"q7B 承兑||认付acceptance
Z$@Juv&>5^ `fL$t0" tV T(!&( /1^%32c 单张承兑general acceptance
1M+mH#? P3:hGmk8|j p3-sEIw}Ru ruA!+@or 有条件承兑qualified acceptance
m=#2u4H4 ){,8}(| d6Z;\f7[ P!-9cd1C, 附条件认付conditional acceptance
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}h kmuF*0Bjk *l5/q\D 部分认付partial acceptance
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