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。
wOl?(w=| 会计报表statement of account
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%\7dxiK "|L"C+tE t82'K@sq 往来帐目account current
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\ i(^U<DW$ 现在往来帐||存款额current accout
]~KLdgru_ FM >ae-L- &)%+DUV| S{rltT- 销货帐account sales
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a Sw\*$g] ~ELMLwn. s9;6&{@%wO 共同计算帐项joint account
d9#Vq=H / fkBL`[v)4 aa`(2%(: <Ep L<K% 未决帐项outstanding account
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l@4_D;b3o" 贷方帐项credit account||creditor account
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b-&iJ &>' 借方帐项debit account||debtor account
qN)y-N.LI( $*fJKR_N 8Xotly CubQ6@, 应付帐||应付未付帐account payable
Nr~$i% [ nqcq3o*B fFjpQ~0 r9i?H 应收帐||应收未收帐account receivable
N+|NI?R?} fu/8r%:h `Y#At3{ / (&E 新交易||新帐new account
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5)r( 未决帐||老帐old account
jFj11w1FrA 5p;AON \<4N'|: A`c%p7Z% 现金帐cash account
#z*,CU#S9d _ E;T"SC KA5)]UF`l ef5)z}B 流水帐running account
tE7jTe zUfq. m[9.'@ye "O&93#8 暂记帐||未定帐suspense account
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;,S|| uN|A}/hr] _pvB$& 过期帐||延滞帐overdue account||pastdue account
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v2.Jo/Q `ONjEl ;H_/o+ 杂项帐户sundry account
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s%J ]?eZDf~ 详细帐单||明细表detail account
&`"DG$N( ALF0d|>=uj :QE5 7. oaY_6 呆帐bad account
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V^gFes PobX;Z 9BCW2@Kp }u Y2-l 会计项目title of account
Ot=jwvw zC?'Qiuh* z5+Pi:1w 1|bXIY.J* 会计薄||帐薄account-book
;FPx Z*,e<zNQ $*Ucfw1T 8:ubtB 营业报告书||损益计算表account of budiness||business report
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lD+%E C"hN2Z!CD| 借贷细帐||交验帐account rendered
fqNh\~kja P*|N)S)X% uZqL'l+/y vB:\ZX4 明细帐account stated
;Rrh$Ag SeX ]|?D #NS|9jW th?+TNb^ 与…银行开立一户头to open an account with
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f0D <I+k B^ Er =7Ln&tZ 与…银行建立交易to keep account with
!`69.v `MtzA^X r ~#-?V[ H4$qM_N 继续记帐to keep account
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%j-yG" ^&zCPUH BI'>\hX/V fPR_3qgQ 与…有交易to have an account with
LUOjaX TCr4-"`r-{ 87 Z[0> Q@D7\<t 作成会计帐||有往来帐项to make out an account with
;kFD769DLw ' \JE># PmR].Ohzi v 6 ~9)\!j 清算||清理债务to make up an account
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},E3< S?J!.( Y:^hd809 清洁帐目||与…停止交易to close ones account with
18&"j 8'm d&AG~,&d| l|CM/(99- AdX))xgl 结帐to close an account
A*JOp8\) Kv_2=]H 7!O"k# l;?:}\sI= 清理未付款to ask an account||to demand an account
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CC |v&)O)Jg ?N#I2jxaD 结清差额to balance the account with
TdhfX {nk Xp<q`w0I, 3CCs_AO |9*Rnm_ 清算to settle an account||to liquidate an account||to square an account
0~|0D#klB M/3;-g L.n@;* ?]Yic]$n 审查帐目||监查帐目to audit an account
Y}~sTuWU bnxp[Qk|5 m=l>8 (tK_(gO 检查帐目to examine an account
x :SjdT eG=d)`.JaV U2Ve @. 7Cz~nin>7 转入A的帐户to charge the amount to As account
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Ojly,! pdu1 kL 以计帐方式付款to pay on account
u[a-9^&g E-A9lJWr x]^d'o:cDP FFT)m^4p. 代理某人||为某人on ones account||on account of one
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E* >a;a8EA<O "4b{YWv `bP`.Wm 为自己计算||独立帐目on ones own account
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kZ9Gl!g 由某人收益并负风险on ones account and risk||for ones account and risk
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5 由某人负担for ones account||for account of one
[R]V4Hb h#1:ypA6l 01(U)F\ 2> a&m> 按某人指示||列入某人帐户by order and for account of one
lMv6QL\>' g *5_m(H S|tD8A %1&X+s3 列入5月份帐目for May account
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uR$ 编入某中帐项下to pass to the account of||to place to the account of
?K-4T l;M,=ctB( ^EIuGz1@0 !(*&P 寄出清算书to send in an account||to send in render an account
?e%*q^~Cu 7mtx^ rtPo)#t :6n4i$ 支票薄cheque book
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m"B 支票陈票人cheque drawer
"8Dm7)nB 1 |z4]R,< m mF0RNE R3g)LnN 持票人cheque holder
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J\G[dl B4 bB`r Mg >%EH/' 不记名支票cheque to bearer||bearer cheque
4(8c L?J`0 ?;#Q3Y+ VjM/'V5 !\ b-Ot( 记名支票||认人支票cheque to order
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1{m" 1M ybpOk 到期支票antedated cheque
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Wt p$"~vA . 5$i(f8* 未到期支票postdated cheque
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zdQLan 保付支票certified cheque
1PVZGZxAgv @Ez>?#z >QDyG8* Cuylozj$& 未获兑现支票,退票returned cheque
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OR7)?r ll}_EUF| *vQ 6LF;y 横线支票crossed cheque
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9 普通横线general crossing
HFB>0<$ MoxWnJy} _)@G,E33f@ &%v*%{|j 特别横线special crossing
WiZkIZ P|1 D6 `pv M19O^P>[ 空白支票blank cheque
;\"5)S foPM5+.G b+Sj\3fX RJ'za1@z;b 失效支票,过期支票stale cheque
<|'ETqP<+ ipG 0ie+ 'RwfW|~6 =Crl{Ax 普通支票open cheque
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q v nVlZ_72d 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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WI&ve6 J<NpA(@^ ^0"fPG` Ww~C[8q 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
W rT_7 @@a#DjE%/ "4KyJ;RA* Rxw+`ru 支票换现金||兑现to cash a cheque
d~.hp zgS)j9q} %/)z!}{ a^G>|+8 清理票款to clear a cheque
;B<rw^h5 m[l&&(+J, iYa)*, 3 p -SpUvp 保证兑现to certify a cheque
/: -ig .YY N f?\O@ xn=mS!"1Zo 1C=42ZZ&2 填写支票数额to fill up a cheque
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!#1UTa od@!WjcM[8 支票上划线to cross a cheque
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jIN 开发支票to make out a cheque
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XThU+s9 签发支票,开立支票to draw a cheque||to issue a cheque
yqJ>Z%)hf 1@-l@ P YY>&R'3[ [ P*L`F 透支支票to overdraw a cheque
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oA YYe<StyH 背书支票to endorse a cheque
Sw{rNzh%$ I_c?Ky8J_| EAs^i+/ SbtZhg=S_ 请付票款||清付票款to pay a cheque||to honour a cheque
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C g|]Hm* 支票退票to dishonour a cheque
s2tNQtq0W j;_E0j# ip|l3m$ Mi ,]@Sytky 拒付支票to refuse a cheque
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Emh x` 4|^u REOWSs$' 拒付支票to stop payment of a cheque
0LWV.OIIC Fe2iG-ec +D h?MQt? L$]Y$yv 提示要求付款to present for payment
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\;FDyj 见票即付持票人payable to bearer
V4*/t#L/ !'bZ|j% q) e*eN oPxh+|0? 支付指定人payable to order
UE/iq\a> _:XX+3W7 $3Sm? U@".XIDQ 已过期||无效out of date||stale
RHI?_gf& s8*Q@0 vf!lhV-UG+ FdxV#.BE 请给出票人R/D||refer to drawer
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3(N 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
2 o5u02x {UuSNZ[^ T\TKgO=) na|23jz4 文字与数字不一致words and figures differ
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qivJ a;G>56iw 支票
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<-W-& JIMi~mEiN %bB:I1V\ fp$U%uj 更改处应加盖印章alterations require initials
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!h+VbZ 时间已过effects not cleared
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UDh{GQ* %xwtG:IKEV u/HNXJ7M`9 停止付款payment stopped
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V/ q[~+Zm (p? B= |EP=<-| 支票毁损cheque mutilated
kXZG<? SuJ4)f;'0 $$---Y Vdb X4^V 汇款||寄钱to remit||to send money
NU%W9jQYS +{&++^(}a .10$n* &BRi& &f 寄票供取款||支票支付to send a cheque for payment
KiMEd373- 6z1>(Za7> Z:<6Ck '8"$:y 寄款人a remitter
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aU7Nh b[my5Ol f5vsxP)Y[ tQ(gB_ 收款人a remittee
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HP7$U" L[}Ak1 A a*{ -r] ^}<h_T?<_- 国外汇票foreign Bill
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4 JrwR:_+| =o,6iJ^?$m ck#MpQ!An 国内汇票inland Bill
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(-hGb: 跟单汇票documentary bill
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8!SVX \WZ]'o6 空头汇票accommodation bill
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#6G&)M +jGSD@32> 原始汇票original bill
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[=JHW 改写||换新票据renewed bill
ffoLCx4o0E n_MY69W 6@geakq Ggp. %kS6F 即期汇票sight bill||bill on demand
\[W)[mH_ DjveMs$d H+F># _*LgpZ-2( …days after date||…days after date…日后付款
N9gbj%+ )CUB7D)= ,p[9EW*8 eaCh;IpIf …months after date||…months after date…月后付款
4~mmP.c B0"55g*c [W*Q~Wvp !t!\b9= 见票后…日付款…days after sight||…days sight
31k2X81;a _!Ir|j.A =p7eP db5@+_ 见票后…月付款…months after sight||…months sight
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!<vakCK Z<@dM2b) rJ)8KY> VJ()sbl{k 同组票据set of bills
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1cc3! 单张汇票sola of exchange||sole of exchange
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%e%VHHO| 远期汇票usance bill||bill at usance
s 8iB>-dk U)iq xfADks2w Va3/#is' 长期汇票long bill
Y]])Tq;h5 { bD:OF mB<*we +jN%w{^= 短期汇票short bill
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sQ>eSk :D oE_ mo ~"}o^#@DwJ 逾期汇票overdue bill
c-q=Ct %+0V0. \:D"#s%x Bbzmq 宽限日期days of grace
&$8YW]1M ]o3K \zM3{{mV/ }\3jcnn 电汇telegraphic transfer (T.T)
tiQeON-Q_ cyPJ(&; > xie+ ^ 1Zt>andBF 邮汇postal order||postal note (Am.)||post office order||money order
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iYfK7Z 本票promissory note (P/N)
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:,p@ }C!g x6 4I!g?Moh GvI8W)d3,R 押汇负责书||押汇保证书letter of hypothecation
=:;K nS WO!'(" =>htX(k} eI3ZV^_Ps 副保||抵押品||付属担保物collateral security
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am+w<NJ(us 担保书trust receipt||letter of indemnity
7^W(e s &(X 67 Z~1uyr( K7c[bhi_w 承兑||认付acceptance
P"%f8C~r V_/.]zQA Nk;ywC"e; a4\j.(w)$D 单张承兑general acceptance
+=K =B ?Sr7c|a2 s`gfz}/ 8F9x2CM-[C 有条件承兑qualified acceptance
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({vb' Q)Q1a;o 3@42uG> `!Yd$=*c_& 附条件认付conditional acceptance
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8<<cgg |8?e4yVd 53WCF[ 部分认付partial acceptance
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