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。
ApHs`0=( 会计报表statement of account
#DK@&Gv 9jq}`$S{ )90 Q E~vM$$O$ 往来帐目account current
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07 现在往来帐||存款额current accout
F]]1>w*/0 " &2Kvsz Sy|fX_i SQ%B"1&$D 销货帐account sales
Kn-cwz5 -X+G_rY "TW%-67
dsck:e5agZ 共同计算帐项joint account
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kI7c22OJ 未决帐项outstanding account
M )4-eo {8+FxmH -PX Rd)~ BfZAK0+*$ 贷方帐项credit account||creditor account
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借方帐项debit account||debtor account
\fC)]QZ fz/Ee1T\ C\"nlNKw 4 mj\wBp 应付帐||应付未付帐account payable
y!_*CYZ~m .\Gl)W #r5IwyL NGQBOV 应收帐||应收未收帐account receivable
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h-r\1{Q1] 9! 'qLO ^`M,ju 新交易||新帐new account
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"rr.w K1y] &Xh8j^p' 未决帐||老帐old account
HURrk~[ Nr~9] S sVXIR o[=h=&@5p 现金帐cash account
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i_D 3=YK" 5J ?\Fo|_
_ ]QM{aSvXA 流水帐running account
2ed4xhV *xHj* ;B Lw?kf [l~Gwaul> 暂记帐||未定帐suspense account
Ml-GAkgG ~|y$^qy?U sA^_I6>M" &Bn>
YFu 过期帐||延滞帐overdue account||pastdue account
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G!@ sKniqWi 杂项帐户sundry account
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"^ ]b&O#D9 详细帐单||明细表detail account
G9AQIU%ii v2KK%Qy d+L!s7 :YUQKy 呆帐bad account
gCP f1z @UwDsx&2(t qgkC) 7f_tH_( 会计项目title of account
9>!B .Z?!# 64 83v' ,1ceNF#oL O!ngQrI 会计薄||帐薄account-book
e .( 1<E:`,Mn? AD@-H0Y uD8,E!\ 营业报告书||损益计算表account of budiness||business report
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lH00n+' 借贷细帐||交验帐account rendered
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oj .?dYY;P ]S0sjN 明细帐account stated
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u"V 与…银行开立一户头to open an account with
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yO& 2&KM&NX~ 与…银行建立交易to keep account with
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qhl> " ,>,t_J g"|/^G_6S ODyKS; 继续记帐to keep account
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i~ 与…有交易to have an account with
|N+uEiJ -XMWN$Ah tXW7G@ `#y?:s]e 作成会计帐||有往来帐项to make out an account with
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f@ dW} m44X 清算||清理债务to make up an account
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清洁帐目||与…停止交易to close ones account with
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26a c^W \0 结帐to close an account
L`n Ma bd[%=5 &+Yoob]P H?$gHZPI 清理未付款to ask an account||to demand an account
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;`1i (\*+HZ`(Uu h-6zQs 结清差额to balance the account with
/6Olq6V (^9dp[2 &KPJB"0L M#o'h c 清算to settle an account||to liquidate an account||to square an account
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=lx% *di}rQHm R~! md ]mdO3P 审查帐目||监查帐目to audit an account
Jx3fS2 ; wKsi_``@ &p_V<\(% N5jJ,iz 检查帐目to examine an account
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["ML&2|o pL pBP+i y_}jf,b4 转入A的帐户to charge the amount to As account
Q@5v> ` ZxU3)`O L6n<h c!Wj^ 以计帐方式付款to pay on account
*7UDTgY rUWC=?Q Z[G: *Y<1KXFU 代理某人||为某人on ones account||on account of one
WR5W0!'Tf zelM}/d Dh.pH1ZY3n +~f5dJyk` 为自己计算||独立帐目on ones own account
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4pAav 由某人收益并负风险on ones account and risk||for ones account and risk
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RO. xY$@^(Q\ 由某人负担for ones account||for account of one
3 Q~zli: y7/=-~ WNWtQ2] n2;Vrs,<1& 按某人指示||列入某人帐户by order and for account of one
BZ}_ !B:wzb_ KvkU]s_ 8s)(e9Sr 列入5月份帐目for May account
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hL K~Z$NS^W& 编入某中帐项下to pass to the account of||to place to the account of
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gu|+ :<i<\TH' 寄出清算书to send in an account||to send in render an account
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! =q?s B]n bm#/ KT_8 B'!I{LC 支票薄cheque book
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CT 3R6=C~ 支票陈票人cheque drawer
FN"Ye*d :3.!?mOe2 qz&?zzz; pfF2!`7pI 持票人cheque holder
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[ 不记名支票cheque to bearer||bearer cheque
"s.s(TR8 Twq, 6X- '-M9v3itC 3fdqFJ O 记名支票||认人支票cheque to order
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y?ypRCgO.u 到期支票antedated cheque
\<Di|X1 ]Ia}H+ & Z@6xu;O v9XevLs 未到期支票postdated cheque
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L DQ9}('^ 保付支票certified cheque
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UKzXz0 M {Hy=:K+ 未获兑现支票,退票returned cheque
"V{v*Aei0 2*TPW Q+; N(\ .'zcD^ 横线支票crossed cheque
%z"n}|%! 2|$G<f ewVks>lbz cg_j.=M- 普通横线general crossing
$<F9;Z wH]Y1 m p61F@=EL h1Logm+m 特别横线special crossing
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|O< V~]&1 D),hSqJ" 空白支票blank cheque
}E#1Z\) $\q}A: J8?V1Ad{ >N-l2?rE 失效支票,过期支票stale cheque
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/PZxF 普通支票open cheque
{C5-M! D{< _ pO1XM wkKSL Cp^`-=r+ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
M s Q=1 {9XQ~t"m^ -> `R[k AQTV1f_ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
T0"q,lrdxV ub]"b[j\1 !+_X q$9_ hFMT@Gy 支票换现金||兑现to cash a cheque
E{]PfUfFY Jp-6]uW ,L-G-V+ 0`Y"xN`'i 清理票款to clear a cheque
fF.sT7Az+ `ZGKM>q` nHl{'|~ yeIcQ% 保证兑现to certify a cheque
="P&!lu !'*1;OQ [WO>}rGw4 iyP0;$ 填写支票数额to fill up a cheque
tq?a3 J57; X=M nLCaik_,m <@Vf:`a!P> 支票上划线to cross a cheque
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=3!o_ =T\=,B 7D1$cmtH 开发支票to make out a cheque
SlwQ_F"4L +bT[lJ2O>G tG ZMIG_ uP(t+}dQ+3 签发支票,开立支票to draw a cheque||to issue a cheque
i<):%[Q)> Io[NN aF| g> ~+M dMCoN8W 透支支票to overdraw a cheque
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jl 背书支票to endorse a cheque
x,zYNNx5g H:XPl$; o\]U;#YD +k~0&lZi 请付票款||清付票款to pay a cheque||to honour a cheque
TiF+rA{t ;<_a ,5\Q )(_NFpM fx>U2 支票退票to dishonour a cheque
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拒付支票to refuse a cheque
A^#\=ZBg1 Q J-|zS.W IvlfX`(" V)l:fUm2 拒付支票to stop payment of a cheque
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%\GhY 提示要求付款to present for payment
' QMcQvU =5Nh}o(l? &pjj N-_APWA 见票即付持票人payable to bearer
0zkMRBe M=lU`Sm 5bAdF'~ =QGmJ3 支付指定人payable to order
U$~6V%e GBT|1c'i X^K^az&L '4<o&b^yQ 已过期||无效out of date||stale
k sXQ}BE ?|+e*{4k Z\xnPhV 6h2keyod 请给出票人R/D||refer to drawer
J?yasjjgP x\(#
xPPA8~Dm* i?;#ZNh 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
IZ7o6Etti lwrh4<~\,* Qrg- xu= 5RFro^S9E 文字与数字不一致words and figures differ
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A h7^&: E;{RNf| 支票
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yxHo0U 时间已过account closed
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更改处应加盖印章alterations require initials
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&:&l+ 时间已过effects not cleared
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Me?nAC xc 1d[dCdp I`X!M!dB) grzmW4Cw 停止付款payment stopped
_ia&|#n ~`FRU/@r vJ}WNvncVF O>qlWPht 支票毁损cheque mutilated
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O]Q* 汇款||寄钱to remit||to send money
I3Z?xsa@Z hmGlGc,lf Ig}hap]G H'zAMGZa 寄票供取款||支票支付to send a cheque for payment
cB){b'WJ kC%H E [|oG}'Xz eN.6l2- 寄款人a remitter
9 da=q `e<IO_cg 6E-eD\?I& v#&;z_I+ 收款人a remittee
0*b8?e P|@[D=y YiO}" <Y7j' n 国外汇票foreign Bill
U1y!R<qlp #%k_V+o3 2=fM\G nt$PA(Y 国内汇票inland Bill
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c2YdU NMK$$0U LF!KP 跟单汇票documentary bill
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R}B gi,7X\`KQ 空头汇票accommodation bill
*sU,waX >8I~i:hn :?zq! 01-rBto$ 原始汇票original bill
nc:/GxP .:}<4;Qz94 a5/, O4Q #Mn?Nn 改写||换新票据renewed bill
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tqh)yr; 即期汇票sight bill||bill on demand
Yv]vl6< ]^>Inh! j[gqS% W vB]Rs …days after date||…days after date…日后付款
siCi+Y wE.jf.q q;nAq% J' P:SC1 …months after date||…months after date…月后付款
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~2 rBmW%Gv {z_cczJ- 见票后…日付款…days after sight||…days sight
L]z8'n, rhPv{6Z|7 G`%rnu <}~
/. Cx 见票后…月付款…months after sight||…months sight
18%$Z$K, >$rH,Er qpe9?`vVX -{OJM|W+ 同组票据set of bills
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单张汇票sola of exchange||sole of exchange
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远期汇票usance bill||bill at usance
o'$- e"^WXP.t& |khFQ( 81|[Y'f 长期汇票long bill
`$1A;wg< ;U?=YSHk7 wS|k3^OV% &?QKWxN 短期汇票short bill
a] c03$f K j7g>r/1eE >wqWIw.w> uaP5(hUI 逾期汇票overdue bill
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`td% '>|Kd{J0 #B?lU"f8q^ 宽限日期days of grace
!U4YA1>> Bj6%mI42hl zwQ#Yvd 3'L =S 电汇telegraphic transfer (T.T)
F7C+uGTs lQ^"-zO4 9
AD* 3<)][<Ud 邮汇postal order||postal note (Am.)||post office order||money order
VSUWX1k4% |a7Kn/[`, ZGh6- / H'$H@Kn]- 本票promissory note (P/N)
@Zhd/=2[ _M8'~$Sg eW<NDI&b a6:hH@, 押汇负责书||押汇保证书letter of hypothecation
#G(ivRo vAG|Y'aO@% cY!Pv h]i vXF* 副保||抵押品||付属担保物collateral security
PQ_A^ 95 ?vWF[ DRd' *=O3kUoL 6j1C=O@S
担保书trust receipt||letter of indemnity
-0`n(`2 D{d%*hlI 3 p {.6 aEa.g.SZ 承兑||认付acceptance
>@G"*le*) #d<"Ub w?*79 u .*"KCQGOgM 单张承兑general acceptance
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{VpO+ R $dNdd9m Fku<|1}&y 有条件承兑qualified acceptance
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Ii$ 附条件认付conditional acceptance
>ZgV8X: 58mpW`Q +S#Xm4 CO,{/ 部分认付partial acceptance
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