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。
q&v~9~^}d 会计报表statement of account
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Mr CA`V)XIsP 往来帐目account current
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#<2{ 现在往来帐||存款额current accout
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@|"f^` 销货帐account sales
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)$E){(Aa =Vs?=|r 共同计算帐项joint account
A
9BoH[is7 j`.&4.7+ g*oX`K. eUNaq&M 未决帐项outstanding account
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^lx R)Mkt8v Ep./->fOA Fn`Zw:vp6 贷方帐项credit account||creditor account
e7xv~C>g z3S"1L7 C;JW\J~W TM#L.xPMf 借方帐项debit account||debtor account
|Ol29C$@| K(upzn*a
+\_\53 d"-I^|[OM 应付帐||应付未付帐account payable
d9TTAaf A8mc+ Bf( >e6 OlIW +0%r@hTv&> 应收帐||应收未收帐account receivable
XTF[4#WO klQmo30i RDDA^U7y# PV~D; 新交易||新帐new account
iKPgiL~ L1!~T+%uQ AH'c:w]~ 7=?!B#hm! 未决帐||老帐old account
p#P<V% aB;f*x \w1XOm [) z-gMk@l 现金帐cash account
}W 5ks-L6 (,o@/ -o L{jx'[C Jb*QlsGd 流水帐running account
6ZHeAb]" iLBORT!; ]}b BrSvkce 暂记帐||未定帐suspense account
4bL *7bA [sH3REE1h =6ru%.8U, B$2GEg]Ri 过期帐||延滞帐overdue account||pastdue account
n^{h@u +=9iq3<yfS fNAW4I I} J'ce?_\?PY 杂项帐户sundry account
-DHzBq=H Am@Ta "2 9VTAs:0D= H:hM(m0?q 详细帐单||明细表detail account
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5zWeFq@6 b6k_u9m^E 呆帐bad account
HEFgEYlO z0+JMZ/ .+XK>jl+ 8k:^( kByF 会计项目title of account
R3og]=uFzm UVlB= :t`W&z41 +j F|8 会计薄||帐薄account-book
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5L2j,] ~x9J&*zxM u(1m#xr8$ 营业报告书||损益计算表account of budiness||business report
6 L4\UTr RjviHd#DXn "Ua-7Q&A {:"<E?+ 借贷细帐||交验帐account rendered
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S5N)[ 明细帐account stated
*LBF+L^C% )?radg 6P>Y2xV: zP0<4E$M` 与…银行开立一户头to open an account with
=/a`X[9vI l]&A5tz3 T7mT:z>: ZMMx)}hS 与…银行建立交易to keep account with
t*Ro2QZ X4:84 ~ u1~%
lGp:rw` 继续记帐to keep account
DI;LhS*z `UzH *w@e CZ]Dm4 WLU_t65 与…有交易to have an account with
r,IekFBs 3v3cK1K@oE Y{e,I-"{ "'``O~08/ 作成会计帐||有往来帐项to make out an account with
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AFsieJ J| &aqY 2Q(ZW@0 清算||清理债务to make up an account
|j'@no_rv ts[8;<YD 3`SH-"{j% /o$6"~t 清洁帐目||与…停止交易to close ones account with
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(N3 ;9)nG,P3 (L4C1h_]9 n3V$Xtxw 结帐to close an account
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fbo 清理未付款to ask an account||to demand an account
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~yXDN4s LQ Ux} 结清差额to balance the account with
|uFb(kL[U h8.(Q`tli &=%M("IlD T<nK/lp1t 清算to settle an account||to liquidate an account||to square an account
bSI*`Dc"! \hlS?uD\ A;ZluQ ?en-_'}~a 审查帐目||监查帐目to audit an account
SI6?b1;-:F L28wT)D- BH}rg,]G jsV1~1:83 检查帐目to examine an account
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&dvd 转入A的帐户to charge the amount to As account
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L~a_ 以计帐方式付款to pay on account
VWXyN j}@LiH'Q P%w!4v~" 3M[d6@a 代理某人||为某人on ones account||on account of one
th"Aatmp 5A %TpJ `tH F} c0jTQMe4yl 为自己计算||独立帐目on ones own account
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4yMi9Ri4H I L&PN`# Wa?\W& 由某人收益并负风险on ones account and risk||for ones account and risk
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)u 8&x&Ou$("V 由某人负担for ones account||for account of one
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2}F 2B6y1" B 按某人指示||列入某人帐户by order and for account of one
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{k7Nw h^H)p`[Gme nGJ+.z z^KBV^n 列入5月份帐目for May account
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+WxD=|p; 6_w~#86= \<}e?Yx% 编入某中帐项下to pass to the account of||to place to the account of
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nob}}w]~C \$,;@H5I^ 寄出清算书to send in an account||to send in render an account
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{y 支票薄cheque book
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+=kz".$ 支票陈票人cheque drawer
0}>p)k3&A 1R.6Xer 9PR?'X;4 {|q(4(f"Iu 持票人cheque holder
~P-^An^ 2) Q/cH\g x)kp*^/ %wq;<'W 不记名支票cheque to bearer||bearer cheque
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2Bf 记名支票||认人支票cheque to order
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y[x 9iK%@k 到期支票antedated cheque
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|s!~ `jGG^w3 未到期支票postdated cheque
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+Uzb( mw${3j~& #t&L}=G{% 保付支票certified cheque
X_wPuU% u5P2* K@!Gs'Op c38ENf 未获兑现支票,退票returned cheque
yt`K^07@ D;oX*` Up1e4mNL $_W kI^ 横线支票crossed cheque
e6'y S81 Cl!qdh6 &>Nw>V V.kf@ 普通横线general crossing
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QJ(B v6'k`HnK 特别横线special crossing
/E5>cqX4A `R_;n#3F0 >+ku:<Hw%. zHQSx7Ow 5 空白支票blank cheque
vqJq=\ .m n4Q ^ `z6I][Uf 39Tlt~Psz 失效支票,过期支票stale cheque
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x4* te#Wv9x 2j-^F *~jTE;J 普通支票open cheque
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mW 'sdb 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
ze#r/j;sw ~>>^7oq 7E\k97#G lw_PQ4Hp 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
t,308Z G9r~O#=gy 18G=j@k7 QJtO~~- 支票换现金||兑现to cash a cheque
A $W~R D Ax1 nm]m!.$d &O^t]7 清理票款to clear a cheque
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6 保证兑现to certify a cheque
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pOA<s U'0e<IcY 填写支票数额to fill up a cheque
"{M?,jP# "g&hsp+i"A @ x5LrQ_`r &/-}`hIAT 支票上划线to cross a cheque
b-HELS`nX Ex@o&j\93 s-JS[ ]Yk)A.y 开发支票to make out a cheque
"*ww>0[ sk7]s7 1SSS0 & 80 ckh 签发支票,开立支票to draw a cheque||to issue a cheque
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WpN% :*WiswMFm !:M+7kmr7t N%!{n7`N: 透支支票to overdraw a cheque
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m_ c]R27r E 背书支票to endorse a cheque
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&D%' 请付票款||清付票款to pay a cheque||to honour a cheque
%{&,5|8 C{OkbE"Vym @z>DJ>htN q@vqhE4 支票退票to dishonour a cheque
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}t 拒付支票to refuse a cheque
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ps 拒付支票to stop payment of a cheque
)Bu#ln" Tb\<e3Te_ "<&) G{ %a']TX 提示要求付款to present for payment
_RE;}1rb, i@mS8%|l b*1yvkX5 lN*beOj 见票即付持票人payable to bearer
(#8B y%O^Zm1 C=qL0 L}rYh`bUP[ 支付指定人payable to order
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!hfIYf 已过期||无效out of date||stale
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Gs6az .q1y)l-^Z 请给出票人R/D||refer to drawer
S_?sJwM 3!{Tw6A8( C-XJe~ {.ypZ8JU 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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42Hhu7j $PRUzFZ Iw?*y.z| 文字与数字不一致words and figures differ
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.{ @saK:z 支票
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_}F_Q5) 时间已过account closed
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Foo:jON 更改处应加盖印章alterations require initials
~'F.tB "Mz#1Laby` &hrMpD6z6i ;hF}"s
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%J Jp/I 时间已过effects not cleared
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^\vFp 停止付款payment stopped
>'4$g7o, |=07n K2 6TTu[*0NT :{4C2qK> 支票毁损cheque mutilated
] >1`Fa6_ $41<ldJ (:F]@vT $B7c\MR
j 汇款||寄钱to remit||to send money
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"a9j2+9 寄票供取款||支票支付to send a cheque for payment
Nu3gkIz5z- u80C>sQ { ^^5FE)% v(GnG 寄款人a remitter
P j,H] JdLPIfI^ |?ZU8I^vW ?PqkC&o[q 收款人a remittee
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H 国外汇票foreign Bill
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Q>_G^ \ 4^zY' 国内汇票inland Bill
]uF7HX7F <T;V9(66 ?i V}U R)ZzRz|/ 跟单汇票documentary bill
cJbv,RV< Thu_`QP^ ij#v_~g3 B8?9L8M} 空头汇票accommodation bill
kZo#Ny Ph%ylS/T{ (n8?+GCa I\1"E y 原始汇票original bill
6P}?+ Gc .ahY 1CO Dt> tTU 6 S.Kcb=;"L 改写||换新票据renewed bill
D\+x/r?-I X lItg\R U,7 /4OQx0Xmm 即期汇票sight bill||bill on demand
DTuco9yr[ '3U,UD5EG !/tV}.* X Db% - …days after date||…days after date…日后付款
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w 5+!yXkE^e …months after date||…months after date…月后付款
\m}a%/ gY[G>D= 2bLc57j{`9 pfIK9>i 见票后…日付款…days after sight||…days sight
kjp~:Bg_( Sz<:WY/(x #<B?+gzFM{ 37:tu7e~c 见票后…月付款…months after sight||…months sight
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Q1ZP3 88X]Uw(+ IKnf 同组票据set of bills
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{a G~.VW48{n 单张汇票sola of exchange||sole of exchange
T+~&jC:{ {+cx} ` +PWm=;tcC ROfV Y:,M 远期汇票usance bill||bill at usance
B8T5?bl qGR1$\] 8YE4ln YfZ5Q}*1O+ 长期汇票long bill
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e 2NF. t4d/%b~{:U 9[*P`*& 短期汇票short bill
g\/|7:yB] S{bp'9]$y *^7^g!=z2 Gw-{`<CxE 逾期汇票overdue bill
I]5){Q"S }j1;0 kb? %La/E# n} !')r 宽限日期days of grace
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L>usLh }*%=C!m4R! r/0#D+A yB*aG 电汇telegraphic transfer (T.T)
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7S;G --TH6j" 0QquxYYw, E=S_1 邮汇postal order||postal note (Am.)||post office order||money order
XPq`;<G pX>wMc+ !=;Evf A>F&b1 本票promissory note (P/N)
yGWl8\,j0 7KRNTnd xDekC~Zq H3d|eO4+W 押汇负责书||押汇保证书letter of hypothecation
#z.\pd ~e,K Gv 8Z wod{C ! 副保||抵押品||付属担保物collateral security
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担保书trust receipt||letter of indemnity
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j 9S'\&mRl Ly, ]; 承兑||认付acceptance
?H!&4o ]>sMu]biH .1J`>T?=Q e1bV& 单张承兑general acceptance
I|>IV ?&1%&?cg9 R~TG5^( AC fhy[, 有条件承兑qualified acceptance
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< 附条件认付conditional acceptance
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Z8 部分认付partial acceptance
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