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。
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'=%r8~ 会计报表statement of account
0 (jb19 I9P<!#q> 2MwRjh_ [q]"_4L0;d 往来帐目account current
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aq bG=CIa&@ `"QUA G 现在往来帐||存款额current accout
R>H*MvN '(A)^K>+ ^! /7 ;K 38I} 销货帐account sales
""l_&3oz Q>f^*FyOw< Q>[*Y/`I X||Z>w}v 共同计算帐项joint account
7qSlqA<Hs bHE'R!* c7T9kV8hS 0/P!rH9 未决帐项outstanding account
e&Z}struE <Ur(< WTV qCK)FOU q+2yp&zF 贷方帐项credit account||creditor account
*u.6,jw |eL&hwqzG `C"Slz:: Bmuf[-}QW 借方帐项debit account||debtor account
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\;#- 应付帐||应付未付帐account payable
8>a/x , o~!4& b9%}<w 2%\Nq:;T 应收帐||应收未收帐account receivable
ZxkX\gl91 @!6eRp>Z F4X/ )$Dk _.0c~\VA 新交易||新帐new account
d{+H|$L` bep}|8,#u v<bq1QG *0M#{HQ 未决帐||老帐old account
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^YI 现金帐cash account
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s#pe 1;r^QAK& ?^P#P0 t$=FcKUV}f 流水帐running account
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|O 暂记帐||未定帐suspense account
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6 ;>[).fX>/ j~c7nWfX 过期帐||延滞帐overdue account||pastdue account
jzV*V< `*PVFm> \lHi=}0 :/ns/~5xa: 杂项帐户sundry account
VHVU*6_w WpC@nz? [bkMl+:/HG f|Kd{ $VO 详细帐单||明细表detail account
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a [YP8z~ (FZL> k6rX/ocu 呆帐bad account
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*- 会计项目title of account
l)D18 =wK3\rG o*97Nbjn VuFMjY 会计薄||帐薄account-book
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k &w:"e'FG` H? N!F7s 营业报告书||损益计算表account of budiness||business report
,^O**k9F KrVF>bq+ R?1;'pvpa[ {>OuxVl??k 借贷细帐||交验帐account rendered
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6 lT$Vv=M Nt67Ye3; NFY,$ 明细帐account stated
ZA>hN3fE' oLk>|J }r`!p5\$K0 X;sl?8HG!< 与…银行开立一户头to open an account with
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RyMi ih2H~c>O 'mpY2|]\$ '1ff| c!x9 与…银行建立交易to keep account with
bj(U?$ `y0ZFh1>X eOy{]<l3 GB\.msls 继续记帐to keep account
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;E:ra_l *La*j3|: Cst\_j 与…有交易to have an account with
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"G| 作成会计帐||有往来帐项to make out an account with
sq*R)cZ ) gvXeJ M]jzbJ3Q $rs7D}VNc 清算||清理债务to make up an account
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}CaL:kY8 清洁帐目||与…停止交易to close ones account with
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y ~t<BZu =Z2U 结帐to close an account
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i3 -7k 清理未付款to ask an account||to demand an account
y2\, L !-x^b.${B eN>=x40 $b\Gl=YX^ 结清差额to balance the account with
E~2}rK+#) 7R<<}dA] / !jd%,G PQ@(p% 清算to settle an account||to liquidate an account||to square an account
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+ iK(n'X5i `iv,aQ ' 审查帐目||监查帐目to audit an account
T$GhE `"I^nD^t>Y 0%k`*8 -[`,MZf 检查帐目to examine an account
~8`r.1aUO ;*wZgl :uZcN Wh(V?!^@5 转入A的帐户to charge the amount to As account
pb$U~TvzhM "J, ErnM cc.zC3Hs3 oO$a4|&, 以计帐方式付款to pay on account
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'4c?vC h<6@&yzp oVb6,Pn 代理某人||为某人on ones account||on account of one
fseHuL=~ e}(ws~. TaG'? xV~`sqf 为自己计算||独立帐目on ones own account
!(w\%$| h/V0}|b d#vq+wR puL1A?Y8UM 由某人收益并负风险on ones account and risk||for ones account and risk
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9FX'Uw s fi:Z*- j*q]-$ 2E 由某人负担for ones account||for account of one
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N#6&t8;kTC 按某人指示||列入某人帐户by order and for account of one
3vHEPm] L 2Os\ '?v.O} hR[Qdu6r 列入5月份帐目for May account
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'#mO 编入某中帐项下to pass to the account of||to place to the account of
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9@-e 寄出清算书to send in an account||to send in render an account
Jf|J":S o D*h@yL 0{@E=}}h My5h;N@C 支票薄cheque book
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n 支票陈票人cheque drawer
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F!Y%=;[ UCa(3p^V_ 持票人cheque holder
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{K[sLB 不记名支票cheque to bearer||bearer cheque
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Mb Q w=rh@S] p4fU/ 记名支票||认人支票cheque to order
2Vr F~+ >TeTa l @tM1e< <JuP+\JAm 到期支票antedated cheque
H CZ#7Z TXv3@/>ZlG ,*+F*:o(m pyq~_Bng 未到期支票postdated cheque
"S,,Bj L AcwLs%'sx ^GD"aerNr quTM|>=_R 保付支票certified cheque
^r?ZrbSbz 7s4G|N[wR\ [GyW1-p33w f0~<qT?:n 未获兑现支票,退票returned cheque
]t=m ?<ks^2D fk<0~tE rFh!&_ 横线支票crossed cheque
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6J - `k+ci7; J2f}{! b+I pV9$Vg?-H 普通横线general crossing
.D(H@3qA@ ^a0{"|Lq Rp^kD ,* p`fUpARA! 特别横线special crossing
D{x'k2= w<!F& kQB _/;vsQB `aD~\O 空白支票blank cheque
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&G\Vn,1v 失效支票,过期支票stale cheque
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;2u 普通支票open cheque
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a3-3{ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
2w_[c. O`j1~o<{ 97l<9^$ "4NcszEN 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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[IVK~D}z |L[/]@| 支票换现金||兑现to cash a cheque
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2;6!_ .;}vp* 清理票款to clear a cheque
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;}1O\nngR S9RH&/^H xl2;DFiYt Oxsx\f_ 填写支票数额to fill up a cheque
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i3;P/ [wOz<< NH9"89]E 支票上划线to cross a cheque
mO<1&{qMZ %4' <0 Cq8.^=}_ =Ot|d #_ 开发支票to make out a cheque
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u D[/h7Ha +a3H1 tt~ f|f)Kys%5 签发支票,开立支票to draw a cheque||to issue a cheque
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wtM1gYl^ +2xgMN6B@ _cvA1Q" 透支支票to overdraw a cheque
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Er?TZ Yo%ph%e %9v l 背书支票to endorse a cheque
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m qofD@\- fofYe0z )OHGg 请付票款||清付票款to pay a cheque||to honour a cheque
A |u-VXQ B SH2Kq 2ieyU5q7# Upw`|$1S 支票退票to dishonour a cheque
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qG hk+8s\%- S^s|/!> a\-AGG{2/X 拒付支票to refuse a cheque
=E.!Ff4~( eWWqK9B.- =j~BAS*" x52#md-Z 拒付支票to stop payment of a cheque
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'uC=xG.*} 提示要求付款to present for payment
7F2 WmMS :W^\ }UX4 Z_U4Yy'NNw -*A1[Z ? 见票即付持票人payable to bearer
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oh\n .8wf {y po\(O8#5U 支付指定人payable to order
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已过期||无效out of date||stale
N TcojA{V$ a8$4 =(+]ee!Ti Al1_\vx7 请给出票人R/D||refer to drawer
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8eVy*h2:= 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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d xkC M*5: 0qINa:Ori IwXWtVL 文字与数字不一致words and figures differ
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~R&rQJJeJ 7Kf L{&>,ww 支票
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C$p012D1 时间已过account closed
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_fNSJ 2vTO>*t in K]+H]{ <2d)4@B= 更改处应加盖印章alterations require initials
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Gphy8~eS 时间已过effects not cleared
_TLspqi +`bnQn]x+ eR4ib-nS 6cd!;Ca 停止付款payment stopped
idB1%?< i=L 86Ks tm/=Oc1p X- tw) 支票毁损cheque mutilated
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*^%+PQ 汇款||寄钱to remit||to send money
;vneeW4| ~5&B#Sm[G oP`:NCj\9 [(2^oTSRaq 寄票供取款||支票支付to send a cheque for payment
+m]-) S{?l/*Il*_ 1.M<u)1GU RP$h;0EQG 寄款人a remitter
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eM 收款人a remittee
<jh7G <o9AjASv\, r!1f>F*dt -. o,bg 国外汇票foreign Bill
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;! sBYDo{01 @D=B5f@(o 国内汇票inland Bill
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u '$Z@oCY# [0qswsV +_ /ys! 跟单汇票documentary bill
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Y[ 空头汇票accommodation bill
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KM4G 0ETT@/)]z .71ZeLv* 原始汇票original bill
ZB|s/ I{[}1W3]W >?OUs>}3y2 .?rs5[th* 改写||换新票据renewed bill
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Zi M*bsA/Z V dvj*I ," 5HJA4 即期汇票sight bill||bill on demand
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H5f }oc 2q]ZI …days after date||…days after date…日后付款
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M6ta lwfM>%%N /k?l%AH …months after date||…months after date…月后付款
ks sRwe%>; BJ]L@L% ZQym8iV/ (SQGl!Lai0 见票后…日付款…days after sight||…days sight
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?q^ 见票后…月付款…months after sight||…months sight
Ym"^Ds} ern\QAhX X ={v(me0ZPb `jR8RDD 同组票据set of bills
xjF>AAM_Px 0[fBP\H"Wr rXzq: J zFR9DEt 单张汇票sola of exchange||sole of exchange
0sA`})Dk M:(.aEe @YRy)+ KPDJ$,: 远期汇票usance bill||bill at usance
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H\ cAGM|% =w;-4 ;7EeR M* 长期汇票long bill
>TM{2b,(p 6iXV y{<js!au fQ"Vx! 短期汇票short bill
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+Bs sw}^@0ua= 逾期汇票overdue bill
qc.TYp (e~9T MY Ac{Tq iIv ;qy;;usa 宽限日期days of grace
Nxl#] x5xMr.vm _1O .{O J E5qR2VA 电汇telegraphic transfer (T.T)
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i ^8bc<c:P ]8OmYU%6V 邮汇postal order||postal note (Am.)||post office order||money order
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LjEMs\P\ u\iKdL E_$nsM8? 本票promissory note (P/N)
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.U=u [>_zV.X kREFh4QO, 押汇负责书||押汇保证书letter of hypothecation
Wl=yxJu_( -R1;(n) 6&6dd_K( jA2%kX\6// 副保||抵押品||付属担保物collateral security
uit.r^8l q9VBK(,X D-t!{LA N}[!QE 担保书trust receipt||letter of indemnity
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eY*5m ki2`gLK 承兑||认付acceptance
x $[_ Hix ?-o_]!*v0/ KRn[(yr`% M&q~e@P 单张承兑general acceptance
0*kS\R=P ^?\|2H P.k>6T<U> sK9RViqF\ 有条件承兑qualified acceptance
J(~1mIJjC )K::WqR%w) B<Cg_C Y`$\o 附条件认付conditional acceptance
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l O* 2!CL8hG5: 部分认付partial acceptance
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