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。
YbZ<=ZzO4 会计报表statement of account
4eb<SNi g*8LdH6mq U!m-{7s$ 4f,D3e%T| 往来帐目account current
!fdni}f) -,jJ{Y~ k f~71G+ FxOhF03\=[ 现在往来帐||存款额current accout
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j}YZl@dYV 销货帐account sales
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c 'R6D+Vk/ Z5~dU{XsT ^5vFF@to 共同计算帐项joint account
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y~J 未决帐项outstanding account
uE:#m.Q vj0`[X /1++ 8= (\FjbY9& 贷方帐项credit account||creditor account
8 g'9( )& )>at]mH ]!H*oP8a* Vja' :i 借方帐项debit account||debtor account
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" 应付帐||应付未付帐account payable
MnFem $ @ >rlQY>5pH `h5HA-ud en7i})v\". 应收帐||应收未收帐account receivable
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aa:h# T,(IdVlJ 新交易||新帐new account
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'*_rh>+ XRs/gUT BieII$\P%P 未决帐||老帐old account
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%d 现金帐cash account
?t)y/@eG KtY~Y En6fmEn&;o ^w2n 流水帐running account
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H& 暂记帐||未定帐suspense account
fFXs:( 2 T{PIJg3 <Q\`2{ f]T1:N*t 过期帐||延滞帐overdue account||pastdue account
HAo8]?J i40r}?- iBJ*6orz )2YU| 杂项帐户sundry account
=i%2/kdi0b 6z%3l7#7Yi ygpC1nN a}E8ADyC 详细帐单||明细表detail account
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> LDV{#5J 呆帐bad account
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[ 会计项目title of account
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?O*a 会计薄||帐薄account-book
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KR@2~vE 营业报告书||损益计算表account of budiness||business report
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8QC:ro k})9(Sy~ sef!hS06 借贷细帐||交验帐account rendered
K&|zWpb ;k/0N~ #i2q}/w5`C vMRKs#&8 明细帐account stated
kIWQ`)' GMNf#;x |?8CV\D! -IX;r1UD 与…银行开立一户头to open an account with
H50nR$$<*Y |=%$7b\C ;4qalxzu 9 oq(5BG, 与…银行建立交易to keep account with
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*[X# R:ar85F ?q,x?`|(8 继续记帐to keep account
$(CHwG- R*&3i$S i;dr(c/ft ` j Un 与…有交易to have an account with
`HJw wKd W}=2?vHV= J|DWT+$#Z O/-OW: 03 作成会计帐||有往来帐项to make out an account with
ih YfWG| Ppp&3h[dW) z.H`a+cl g)p[A 4 清算||清理债务to make up an account
V&}Z# 9Dx 3=K-+dhk|t ljf9L:L ~~fL`"
清洁帐目||与…停止交易to close ones account with
;zJ_apZ:{ 4@W.{|2~ /KV@Ce\ (f.A5~e 结帐to close an account
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3 ,}|V'y >qgBu_ 清理未付款to ask an account||to demand an account
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-h 结清差额to balance the account with
@v'<~9vG LpiLk| 2i w'eenIX^^ _Ey8P0-I 清算to settle an account||to liquidate an account||to square an account
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eWdA 审查帐目||监查帐目to audit an account
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6 x$p\ocA <;T7qEIlo df)1}/*L 检查帐目to examine an account
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Y 转入A的帐户to charge the amount to As account
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QRjt.Ry| @rF\6I 以计帐方式付款to pay on account
0t&H1xsxX uXC?fMWp. )}aF=% oF^B J8%Lm 代理某人||为某人on ones account||on account of one
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]S9z 为自己计算||独立帐目on ones own account
&Y>u2OZ !RD,:\5V w\ : b(I {?iqO? 由某人收益并负风险on ones account and risk||for ones account and risk
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Qa-K 00p 7sZU^ 由某人负担for ones account||for account of one
}M9al@" xRUYJ=|oh .R'i=D`Pz C"{on% 按某人指示||列入某人帐户by order and for account of one
Z^l!y5s/H 5HN<*u%z ["M> "m3Y))a 列入5月份帐目for May account
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"=(;l3-o Kd)m"9Cc 编入某中帐项下to pass to the account of||to place to the account of
;cr6Xop#? (n/1:' }}_uN-m /WfVG\NF 寄出清算书to send in an account||to send in render an account
u^9c` lo: ~~l j1<1D@UO hl:eF:'hm 支票薄cheque book
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3c*S"1 obq}# 支票陈票人cheque drawer
*F*X_O xW =$j| "~<~b2Y"5 W<VHv"?V 持票人cheque holder
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-kL_ @UX@puK`/ ;l ()3; 不记名支票cheque to bearer||bearer cheque
0Q >|s_ JZzf,G: :$aW@?zAY L@r.R_*H?s 记名支票||认人支票cheque to order
17)M.(qmuP XB-|gPk E{s|# bOMP8{H, 到期支票antedated cheque
"}p?pF<'0 e0HP~&BRs :, [!8QP i(;-n_:,` 未到期支票postdated cheque
I%919 QV$dKjMS v6?\65w,| yQ{_\t1Wd 保付支票certified cheque
~^~RltY \)ZX4rs{8 .oj" ru y=xe<#L 未获兑现支票,退票returned cheque
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;fBe ',`4 U F r/sRXM:3cZ 横线支票crossed cheque
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*/dh_P<Yj 普通横线general crossing
vC<kpf! EJaaW&>[ S aet";pf` G>S1Ld'MV 特别横线special crossing
Qfu*F} ;To+,`?E;q OXX(OCG> dzNaow*0&V 空白支票blank cheque
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"rDzrz ZX6=D>)u 7W firRM 失效支票,过期支票stale cheque
|ezO@ +Y9D!=_lj k>;r9^D [-Tt11 普通支票open cheque
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z+}7 ?Gv!d 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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)qC}( 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
LOUKURe E !na0 Y X1V}%@3: X.AWs=:- 支票换现金||兑现to cash a cheque
h:Mn$VR, ($ B]9* `MYK XBM fRa-bqQ 清理票款to clear a cheque
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2&ht F;&fx( 保证兑现to certify a cheque
{9|$%4kRl Iam-'S5 ;0Ct\ [eh 9s6>9hMb) 填写支票数额to fill up a cheque
GE8D3V;*V e5>5/l]jsg )>X|o$2 {{[jC"4AY 支票上划线to cross a cheque
k1Mxsd GKsL~;8" [cLU*: JU=\]E@8c 开发支票to make out a cheque
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"\tkh2 z2nUul(2 OxHw1k 签发支票,开立支票to draw a cheque||to issue a cheque
A]O5+"mc <.7I8B7 7k#${,k K0DXOVT\ 透支支票to overdraw a cheque
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vPl6Dasr 400Tw`AiJ 背书支票to endorse a cheque
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G_, t\ Yr"!&\[oz J.e8UQ@=5 请付票款||清付票款to pay a cheque||to honour a cheque
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X* b6WC@j`*T sRe#{EuJ o~.o^0Y 支票退票to dishonour a cheque
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uyKx fCt\2);a 5nxS+`Pn.) zmL~]!~& 拒付支票to refuse a cheque
& L.PU@ 6PQJgki T?]kF- +%le/Pg@ 拒付支票to stop payment of a cheque
!.2CAL wUIsi<Oj l`M5'r]l 32bkouq 提示要求付款to present for payment
O2'bNR gSv[4,hXd b!^M}s6 @^:7UI_ 见票即付持票人payable to bearer
hV>4D&< kP}hUrDX5 B~_,>WG mOz&6T<| 支付指定人payable to order
7S dV%" kh>SrW]B% z7@(uIl=X ;1R?9JN" 已过期||无效out of date||stale
hk5E=t~& 7i+!^Qj?y m>abK@5na LpiHoavv 请给出票人R/D||refer to drawer
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B.Zm$JZ: ni"$[8U 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
{#w A!>. 22al MR?*GI's 'Ffy8z{&3 文字与数字不一致words and figures differ
:!+}XT7)/ c9*1$~(v0I l?o-!M{ {;Y 89&*R 支票
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eC+"mhB 时间已过account closed
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Q 更改处应加盖印章alterations require initials
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+{")E) 时间已过effects not cleared
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s VxkCK02k 7K>D@O 停止付款payment stopped
L25kh}Q#7 ?Do^stq'4 sJ))<,e5I kf%&d}2to 支票毁损cheque mutilated
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z4 ]^J+-c *#&k+{a^2 汇款||寄钱to remit||to send money
>63)z I V=j-Um; u* t,i` uipq=Yp. 寄票供取款||支票支付to send a cheque for payment
C5O5S:|' Y7<zm}=(/ up\oWR: di6B!YQP 寄款人a remitter
S~@r h>}ax\h %
v;e U@Z>/ q 收款人a remittee
NFk}3w: C`\9cej /y}"M D(y+1^> 国外汇票foreign Bill
[8>z#*B v,/[&ASz {Ge+O<mD
yJ!OsD 国内汇票inland Bill
$4Z+F#mx e^j<jV`1 +c^_^Z$_4o K(<$. 跟单汇票documentary bill
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95=gY 空头汇票accommodation bill
>\V6+$cNp \|CPR6I 1EVfowIl 6X/wdk 原始汇票original bill
+' %@! %BUEX 8wr8:(Y$ PK_s#uC 改写||换新票据renewed bill
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R&* *HR+a#o LO)GTyzvJ vxZg &SRK 即期汇票sight bill||bill on demand
cv}aS_`f 93j{.0]X B$rTwR"(- }91*4@B7 …days after date||…days after date…日后付款
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tQWWgLM Q]@c&* _| …months after date||…months after date…月后付款
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y Hkdf $$\ +b^]Pz5 见票后…日付款…days after sight||…days sight
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fZ[z @5xu>g Kn 见票后…月付款…months after sight||…months sight
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25 we3tx{j ',7a E@PJ ^i+[m 同组票据set of bills
v5_7r%Hiw \<~}o I 4S|=/f d+;gw*_Ei 单张汇票sola of exchange||sole of exchange
Zb(E:~h\ FZF @ 4WC9US-k jNA1O68N 远期汇票usance bill||bill at usance
>{C\H.N `0{ S3v 0"78/6XIs ]IZ>2!6r 长期汇票long bill
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3=(o 短期汇票short bill
b7HffO O !4WEk }u%"$[I} %y&]'A 逾期汇票overdue bill
1svi8wh }s_hD`' y+9h~,:A PFM'&;V 宽限日期days of grace
-Fxmsi 06 i;T~Y \}5p0.= pu+ur=5& 电汇telegraphic transfer (T.T)
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=Umj'1k eS'yGY0b 邮汇postal order||postal note (Am.)||post office order||money order
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Te h1[WhBL-O cK@jmGj+ 本票promissory note (P/N)
u,1}h L bc I']WgB- >Kivuc o31Nmy
Ni 押汇负责书||押汇保证书letter of hypothecation
]ikomCg EpYy3^5d HfB@vw^ Wht(O~F 副保||抵押品||付属担保物collateral security
Nc)J18 >?lOE
-}^ nXA\|c0 ~+G#n"P n 担保书trust receipt||letter of indemnity
c~=B0K- 8X$LC R@iUCT^$ pI.+"Hz 承兑||认付acceptance
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d$W G8Z 4J7^ lFSe?X^ 单张承兑general acceptance
e:w&(is @U{<a# DgHaOAdU p\p\q(S"> 有条件承兑qualified acceptance
!#2=\LUC r?/A?DMe S4CbyXW 4|?{VQ 附条件认付conditional acceptance
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|BP$P8V 部分认付partial acceptance
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