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。
JWn9&WK 会计报表statement of account
k*-+@U"+ ?<nz2 piP, "%.#/!RG .IKK.G 往来帐目account current
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EJ we} sC, ^ g4)aaBZ 现在往来帐||存款额current accout
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^MddfBwk 销货帐account sales
$~:hv7% qA"?5 j32 ikxSWO_Y= Ab(bvS8r$ 共同计算帐项joint account
=vK (-h lZ.,"F@ \/$v@5 ,]cd%w9 未决帐项outstanding account
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LP yGD0}\!n ;ib~c, He]F~GXP 贷方帐项credit account||creditor account
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lhjPS!A~ ~P/G^cV3s 借方帐项debit account||debtor account
Jz|(B_U Lte\;Se.tu WYh7Y pD>3c9J'^F 应付帐||应付未付帐account payable
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<y'ttxeS !PQRlgcG 应收帐||应收未收帐account receivable
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l Ec[:6} A%2!Hr u3<])}I' 新交易||新帐new account
pTN_6=Y" Jg Xbs+. ^Gyl:hN Zn^E 未决帐||老帐old account
S4(IYnwN 1";~"p2( $_ NaxV [Dt\E4 现金帐cash account
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;2 O7K))w 2MC\~"L< 流水帐running account
_9-Ajv =DCQ!02 #zQkQvAT9 Mfz5:' 暂记帐||未定帐suspense account
$K iMu k]JLk"K vbFAS:Y:+ 8t^"1ND 过期帐||延滞帐overdue account||pastdue account
f>'7~69 p!691LI pQ/:*cd+M ENmo^O#,u 杂项帐户sundry account
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A PU>;4l 详细帐单||明细表detail account
mA."*)8VNg 226s:\d G'epsD,.bX lt*k(JD 呆帐bad account
7q?YdAUz Cse0!7_T jTqba:q@ l:ED_env: 会计项目title of account
0g+@WK6y ~U1iB /X:lt^?%I zPmVECS 会计薄||帐薄account-book
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K f4_\F/ 营业报告书||损益计算表account of budiness||business report
?yz%r`;r 7Y)wu$!7} ceOjuzY RpXQi*c0 借贷细帐||交验帐account rendered
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o2T k@~-|\ooG Y1~SGg7(@ ky#6M?
\ 明细帐account stated
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6a/eO 与…银行开立一户头to open an account with
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w4Z \XN5)) 与…银行建立交易to keep account with
Pjy?&;GvT [vi4,'wm >R:+ml (w-u"1& 继续记帐to keep account
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7s1O KCu6:)6' M~Slc*_% 与…有交易to have an account with
;!}SgzSH} h=tu+pn NQJqS?^W&M L,Nr,QC- 作成会计帐||有往来帐项to make out an account with
.g#=~{A EVL;" G"[pr%? qWpC e*C 清算||清理债务to make up an account
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H s+ 5jQP"^g }^ <zVdwp 清洁帐目||与…停止交易to close ones account with
Vr1|%*0Tv hN53= X: t4*A+"~j &-:yn&f7 结帐to close an account
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?kP Q75^7Ga_ 清理未付款to ask an account||to demand an account
ehusI-q f5% & }tZAU\z fB96Q 结清差额to balance the account with
ws?s 4Jr[8P0/A9 bW^QH-t zjS:;!8em 清算to settle an account||to liquidate an account||to square an account
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n J\ +gd% x2sOEkcQ 审查帐目||监查帐目to audit an account
j2 ^T:q[ {\/nUbo[ 1!wEXH( Y^Q|l%Qrb 检查帐目to examine an account
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W 转入A的帐户to charge the amount to As account
8ysK VF u2BW]T] ]C6[`WF 6xIYg ^ 以计帐方式付款to pay on account
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B~_ 代理某人||为某人on ones account||on account of one
d 4\E y6Epi|8 CPNN!%- _L'cyH.cn 为自己计算||独立帐目on ones own account
:2)1vQH0L %)Uvf`Xhh4 yXV|4 \seG2vw$ 由某人收益并负风险on ones account and risk||for ones account and risk
?U/Wio$@ E:4P1,%01+ 0 ;_wAk L sDzV) 由某人负担for ones account||for account of one
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EY&C[= Qy^z *s +F~0\#d 按某人指示||列入某人帐户by order and for account of one
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s9\ ?hJsN Ym.l@( 列入5月份帐目for May account
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~*M;x 编入某中帐项下to pass to the account of||to place to the account of
k g,ys4 Ls>u`hG blfE9Oy QPe9s[Y 寄出清算书to send in an account||to send in render an account
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Ku/H= 支票薄cheque book
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HR^0& _(6B. 支票陈票人cheque drawer
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BHL, 持票人cheque holder
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XhQ Wj4^W<IO &,N3uy;Gc 不记名支票cheque to bearer||bearer cheque
;5D@kS^ NF/Ti5y Q"_T2fl]vP 9iGE`1N%E 记名支票||认人支票cheque to order
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1}Wu /o|PA:6J 到期支票antedated cheque
h0F0d^W. T/GgF&i3 `J>E9p< s%N` 未到期支票postdated cheque
{=bg5I0|a jr,&=C( {d 1N& 3?.1~ "-J 保付支票certified cheque
vo(g0Au) I|KY+k> / lL(p]!K' I|g@W_ 未获兑现支票,退票returned cheque
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# E!zd( j-lSFTo 横线支票crossed cheque
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{cR_?Y@ 普通横线general crossing
SON^CvMs{ QKp+;$SE' 'Q:i&dTg V!T^wh; 特别横线special crossing
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}E ,|T*|2Gm 空白支票blank cheque
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9 pU?{0xZH "gXxRHTX 失效支票,过期支票stale cheque
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,@ FxZl &`9j)3^J. t8+?U^
j 普通支票open cheque
Nk96"P$P Ik`O.Q.} !]$V9F{K 0LetsDN7I 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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M) ]Nnxnp h&)fu{ UZzNVIXA% 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
N]B)Fb EzR%w*F>Q =yl4zQmg$ PT3>E5`N u 支票换现金||兑现to cash a cheque
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\uJu (C,e6r Y iaY5JEV:CA 清理票款to clear a cheque
60xa?8<cg JZ `>|<W 3(1]FKZtt I[}75:^Rt 保证兑现to certify a cheque
8]S,u:E:N x>}B# 4HM;K_G%{ M2}np 填写支票数额to fill up a cheque
j7K5SS_] :.Y|I[\E% 3pB}2] 3)}(M 支票上划线to cross a cheque
&=YSM.G 1o8wy_eSs :*^:T_U >^dyQyK 开发支票to make out a cheque
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>&3l *'6s63)I2 Kl{-z X (B@X[~ 签发支票,开立支票to draw a cheque||to issue a cheque
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L 1@xP(XS 2d-{Q8Pi 透支支票to overdraw a cheque
m+?N7 ny)]GvxI ',GV6kt_k yf!,4SUkU 背书支票to endorse a cheque
98GlhogWt u#1%P5r&X wzd`l?o, Ejv%,q/T( 请付票款||清付票款to pay a cheque||to honour a cheque
]fZ<`w8u} t-WjL@$F/ NetYg]8` %`e`g ^ 支票退票to dishonour a cheque
n0Go p^3 jo}1u_OJ n@hl2M6.x9 pV7N byb4 拒付支票to refuse a cheque
+Gow5-( F|Q H |m)kN2w t0q_>T-kt 拒付支票to stop payment of a cheque
[F+,YV%t \@K~L4> );Z]SGd ;FU|7L$H 提示要求付款to present for payment
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5w qNxB{0(D \7Qb229? ?1peF47Z 见票即付持票人payable to bearer
4J5pXlzV }# Doy{T eCWPhB6l g\Ak;03n 支付指定人payable to order
Pz%~ST )1lu=gc CQgcC-)ns] l'6d4
DZ 已过期||无效out of date||stale
UX2lPgKdLz io.]'"> H=p`T+ x r[Vp 请给出票人R/D||refer to drawer
1oty*c e"k/d< _okWQvdH "$| Zr 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
$'{=R 45Z $ J1f.YE sZg6@s= ys8Q.oBv_` 文字与数字不一致words and figures differ
Q9c)k{QZ /7/0x ./{ 2 0tO#{Li F PR`tE 支票
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时间已过account closed
I4=Xb^Ux `)Ky0&? $4m*kQ
)h_8vO2 更改处应加盖印章alterations require initials
<+v{GF#R ~aTKG|74 w5,Mb -Q"hZ 9 },@``&e
W\cjdd 时间已过effects not cleared
2S~R ! eSfnB_@x2 +v7) 1y W0I4Vvh_" 停止付款payment stopped
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m+. w0lT%CPx UvJ;A 支票毁损cheque mutilated
+ ulagE|7 "rhYCZ B B&0;4 Yh<WA>= 汇款||寄钱to remit||to send money
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9} i=S~(gp W7sn+g\ 寄票供取款||支票支付to send a cheque for payment
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? uLR<FpM B?bW1 aZS7sV28 寄款人a remitter
g>JLDQdc Ib=x~za@n -NJ!g/ >mM (s<s@` 收款人a remittee
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fyknP)21I Vvp[P> 国外汇票foreign Bill
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\M<3}t 国内汇票inland Bill
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cVnJ^*Z Z<?OwAWz /YAJbr 跟单汇票documentary bill
*ISZlR\# q*7<)VwI w >; L{ =q7Z
qP 空头汇票accommodation bill
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H:T 原始汇票original bill
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Qt D\dWt1n AlE8Xu9UB 改写||换新票据renewed bill
"hxN !,DEZ bNs4 5hDP <7SpEVQ Mn1Pt|_@! 即期汇票sight bill||bill on demand
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…days after date||…days after date…日后付款
\MC-4Yz 3<? i':ydDOOHA g- AHdYJ …months after date||…months after date…月后付款
&s Pq<l o nRL. ppUI -i0(2*< hI%bjuq 见票后…日付款…days after sight||…days sight
(wIzat #} ~qqJ G2 ( wDm*bZ* JWvjWY2+P 见票后…月付款…months after sight||…months sight
('wY9kvL& lO&3{dOYE poGc a1 Nkxmm/Z 同组票据set of bills
;<yd^Xs /Jf.y*; z%MW!x aRG2@5 单张汇票sola of exchange||sole of exchange
xh7c VE[UM t@u7RL*n:< f Vb-$ x~xa6 远期汇票usance bill||bill at usance
'WaPrCw@Mf +fvaUV_- l^ZI* z7N |f~@8|MQP+ 长期汇票long bill
bM8If" 2gO2jJlv _ZY)M 3 "o"fl 短期汇票short bill
6qcO?U O3TQixE PH"n{lW.T GKN%Tv:D_ 逾期汇票overdue bill
!x!07`+^u [2"<W!p X[f=h=| #fT*]NN 宽限日期days of grace
Cmc3k,t M\yT).>z :0s]U_h O'Js} 电汇telegraphic transfer (T.T)
sB;@>NY Yjx|9_|Xn nstUMr6 =bEda] 邮汇postal order||postal note (Am.)||post office order||money order
?LvCR_D: w)Covz'uf y|'SXM )M)7"PC 本票promissory note (P/N)
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=B #1>X58I^ m1Y>Nj[f 押汇负责书||押汇保证书letter of hypothecation
V}\~ugN)y sQMFpIrr !
u:Weoz <=f}8a.R3 副保||抵押品||付属担保物collateral security
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`9r), &hRvol\J +nJUFc OKoan$#sn 担保书trust receipt||letter of indemnity
liXdNk8 \Gc+WpS( E9~Ghx. 9W(dmde> 承兑||认付acceptance
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XqAo[V -wjN"g< s8}@=]aA &L^+BQ`O? 单张承兑general acceptance
@|\}.M<e*) L:FoSCN Y( Uw
47LP ^MVkZ{gtre 有条件承兑qualified acceptance
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_` :s4p/*f 附条件认付conditional acceptance
^k]XEW{PG ]C) 4 {7)st
W M@5?ZZ4L 部分认付partial acceptance
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