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。
!Qu)JR 会计报表statement of account
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{n 往来帐目account current
Jb'M/iG *7'}"@@ X0Q};, %,-oxeM1u 现在往来帐||存款额current accout
cNzn2-qv Y3+GBqP Nb2]}; O A`|OPi) 销货帐account sales
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B.< _VFxzM9f ^1rw\Zp 共同计算帐项joint account
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}xcEWC\ 未决帐项outstanding account
hfpSxL '"{ IV 4@D 8{?$~Q tkBp?Wl 贷方帐项credit account||creditor account
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W8:?y*6 ;6g &_6 借方帐项debit account||debtor account
,}i`1E 1= tH0=ysf +~Ni7Dp] X8uVet]D~ 应付帐||应付未付帐account payable
PT7L65 \8%64ZL` Jrp{e("9 @GzEhv 应收帐||应收未收帐account receivable
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tIl;E B[:-SWd xWX1P%` 新交易||新帐new account
Ti`H?9t K4]c xy>~1 5 l$$N~F N 未决帐||老帐old account
mAkR<\?iTF =vxiqRm *Z"9Q X dALJlRo" 现金帐cash account
,/n<Qg"` LFHV~>d HCHZB*r[ T&6W>VQ|[> 流水帐running account
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QE *B CN6@g^)P *k:Sg*neVq 暂记帐||未定帐suspense account
6 <JiHVP7 2fp\s5%J} Ky33h 0TX \^9SuZ 过期帐||延滞帐overdue account||pastdue account
juPW!u X(F2 5 `RUOZ@r qiQS:0|_ 杂项帐户sundry account
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`i _w8iPL5: ]YcM45xg 详细帐单||明细表detail account
<$)F_R~T3 oTj9 /r [!E pv<G *C*n (the 呆帐bad account
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dn?" HMT^gmF) '&{`^l/MH 会计项目title of account
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L 会计薄||帐薄account-book
XPnN"Y"y 0U'g2F>{ j#e^PK < rJ)O( 营业报告书||损益计算表account of budiness||business report
m'&^\7;D g+Z~"O]$M Q C?*O?~# iXpLcHi 借贷细帐||交验帐account rendered
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Pi%Z {U?UM A<esMDX "|&xUWJ!) 明细帐account stated
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E 与…银行开立一户头to open an account with
|7XV!D!\g aKdi (orO=gST-/ S EdNH.|I 与…银行建立交易to keep account with
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2Eg 86(8p_&zC 继续记帐to keep account
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E)b 与…有交易to have an account with
ts rcX (~t/8!7N [hU5ooB SenDJv00 作成会计帐||有往来帐项to make out an account with
_\M:h+^ HS!O;7s' u'"VbW3u n p7y8/m\6 清算||清理债务to make up an account
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F 清洁帐目||与…停止交易to close ones account with
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h 结帐to close an account
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Ey>7I 5"1kfB3v <0!/7*;#ZT 清理未付款to ask an account||to demand an account
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QAiont ,! f"emH 'Q\I@s } 结清差额to balance the account with
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G-?y;V 1 清算to settle an account||to liquidate an account||to square an account
Z/nTI0N{ H4#|f n at_~b Ox6X Lw EI 审查帐目||监查帐目to audit an account
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9 ^(5Up=.EA 检查帐目to examine an account
u;$g13 oZ%rzLH 6 Fz?'Xf fhCMbq4T 转入A的帐户to charge the amount to As account
'xO5Le(=M 1p#O(o 24u;'i-y5 Qs(WyP# 以计帐方式付款to pay on account
1an?/j, 4RgEN!d?H `Oxo@G*@}W mx`C6G5 代理某人||为某人on ones account||on account of one
nqX)+{wAXe <[9{Lg*D 35/)S@ $GI2rzh 为自己计算||独立帐目on ones own account
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myt k"-2OT %au2kG, 由某人收益并负风险on ones account and risk||for ones account and risk
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>0a }cDw9;~D N 2|?I(\B 由某人负担for ones account||for account of one
q}vz]L&o gJYB)LjH" ? OrRTRW :xdl I`S 按某人指示||列入某人帐户by order and for account of one
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t. '?= :G+8%pUX] 列入5月份帐目for May account
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obYXDj2 >f7;45i 编入某中帐项下to pass to the account of||to place to the account of
#=~n>qn] !RX7TYf 1:2t4} KMFvi_8 寄出清算书to send in an account||to send in render an account
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y. k%UE^ !j"r} c` N_AAh D 支票薄cheque book
4.?tP7UE I$Z8]&m bUR;d78 E+>$@STv# 支票陈票人cheque drawer
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/ ~zEBJgeyh CxyL'k ][Ne;F6 持票人cheque holder
}bwH(OOS x'Uv;mGo x.d;7 2<18j 不记名支票cheque to bearer||bearer cheque
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S +e 记名支票||认人支票cheque to order
~N2<-~=si zq(R !a6 9NX/OctFa' PjL"7^Q& 到期支票antedated cheque
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-rR 未到期支票postdated cheque
Qw&It q|Oz C_c*21X okl*pA) 保付支票certified cheque
-Re4G78% d(LX;sq? ;QVX'? Ebmd[A&& 未获兑现支票,退票returned cheque
LV$@J 6xLLIby, I/F3%'O W<W5ih,# 横线支票crossed cheque
$Tc"7nYu =D 1%-ym y$JM=f$ mW_B|dM" 普通横线general crossing
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^$=Sa$ '?WKKYD7N 特别横线special crossing
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g%& J 空白支票blank cheque
zjuU*$A4 Lm-yTMNPn z?9vbx jJ(()EJ 失效支票,过期支票stale cheque
_{d0Nm =wd=TX/ @zz4,,] _trF /U< 普通支票open cheque
w=ZSyT-i L=Pz0 H<gC{:S Rn"Raq7Cn* 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
=TTk5(m 38I .1p9 {6V;$KqH6 sBsf{%I[{ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
y;M}I8W[ Xm#E9 9 G4VdJ(_ e:&+m `OSH 支票换现金||兑现to cash a cheque
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k7R8Q~4 清理票款to clear a cheque
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p?7{"Ep aGl*h"& _ct18nh9 ZSB_OS[N 保证兑现to certify a cheque
"kYzgi -uE2h[X| BA1|%:. f{} zqCK 填写支票数额to fill up a cheque
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l% \R m2c8Z2 v#HaZT]u 支票上划线to cross a cheque
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Xe `|t X[': 开发支票to make out a cheque
6:(R/9!P y([""z3<w 3!+N}[$iy a\UhOPFF 签发支票,开立支票to draw a cheque||to issue a cheque
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d 透支支票to overdraw a cheque
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s8y 背书支票to endorse a cheque
M-K.[}}-d Bi!j re 86]})H VcLB0T7m\ 请付票款||清付票款to pay a cheque||to honour a cheque
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u( 支票退票to dishonour a cheque
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"Yx ^/)!)=? 拒付支票to refuse a cheque
h`_@eax AK#`&)0i w6^X*tE OG M9e! 拒付支票to stop payment of a cheque
Cb{n4xKW6 CL~21aslI oX2J2O eX+FtN 提示要求付款to present for payment
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cH5@Jam 见票即付持票人payable to bearer
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IH ;[)t*yAh 支付指定人payable to order
!A. Kb74 ;w^-3 U7: zF&>1y.$ vYYLn9}5 已过期||无效out of date||stale
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Z 请给出票人R/D||refer to drawer
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g N@ N+<`Er 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
Ji> X(b"b:j' 1I'ep\`"X g{`r WKj 文字与数字不一致words and figures differ
`kx+ Kc .] S{T $] js0)> *-!&5~o/U 支票
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hb6UyN 时间已过account closed
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}6?i n..9F$a 更改处应加盖印章alterations require initials
BjT0mk"P N"i'[!H% #-QQ_ w85PRruW YWfw%p?n"
([-xM%BI6 时间已过effects not cleared
Q~5!c#r "TWNit t/6t{*-w =xs{Ov= 停止付款payment stopped
a;Nj'M~U S?Y,sl+A: Unl6?_ [6bK>w"v 支票毁损cheque mutilated
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ODGOWw0 29+p|n fbbk;Rq.'3 汇款||寄钱to remit||to send money
DqLZc01> Y)x(+# 5"f')MKUV9 MDfE(cn2q 寄票供取款||支票支付to send a cheque for payment
*):x K;o {9 >jWNx UMg*Yv% 0NY2Kw; 寄款人a remitter
1|za>N6[yu ,g R9~k, ZMSP8(V \O"EK~x}/ 收款人a remittee
DA[s k7 =] R_6# ~Wq[H S`LS/) 国外汇票foreign Bill
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bt {+V1>6 4v+4qyMyE 国内汇票inland Bill
c'=p4Fcm wv 7jES D`;Q?fC XYbc1+C 跟单汇票documentary bill
t^h{D )V!dmVQq{g x,Im%!h :*wnO;eN 空头汇票accommodation bill
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*QzoBpO< DrD68$,QN 原始汇票original bill
m6P!#=a:l< `>@n6>f pN+lC[C ;cBFft}D 改写||换新票据renewed bill
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GyD;#_ wo;`D ,+0>p ';buS -|6 即期汇票sight bill||bill on demand
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kf1 ?]S!-6: +tz^ &( …days after date||…days after date…日后付款
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.e@7 ,:!X]F#d$ ~eH+*U|\|M …months after date||…months after date…月后付款
Re <G#*^ |V2+4b, IrU}%ZVV #D"fCVIS 见票后…日付款…days after sight||…days sight
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2}P<}-?6 $=8?@My< 见票后…月付款…months after sight||…months sight
|BD]K0 gt3;Xi hB#z8D .7-Yu1{2 同组票据set of bills
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|$|]E 单张汇票sola of exchange||sole of exchange
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GI}h)T :F:<{]oG_ i)V-q9\ 远期汇票usance bill||bill at usance
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C ".z~c%' 6g@@V=mf 长期汇票long bill
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wVD-}n1" 短期汇票short bill
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`o:N` w$*t.Q* 逾期汇票overdue bill
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|Iq&S i]Or'L0c 宽限日期days of grace
~:."BA N1ZHaZ EJYfk?(B |2!/<%Yr` 电汇telegraphic transfer (T.T)
8o~<\eF% iq`y v7VJVLH,I7 UA3%I8gu_ 邮汇postal order||postal note (Am.)||post office order||money order
vkan+~H 7SE=otZ> B[F,D =V:rO;qX+@ 本票promissory note (P/N)
,R$n I*mf_ 8cy#[{u`; 8Pklw^k !8]W"@qb 押汇负责书||押汇保证书letter of hypothecation
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^=o@I 副保||抵押品||付属担保物collateral security
:Vq gmn 9I/o;Js Nko;I?Fn A(#hyb# 担保书trust receipt||letter of indemnity
eHG**@"X @=)_PG [vpZ 3; Zk2-U"0\o 承兑||认付acceptance
R,01.N( U /EhojODMF Vin d\yvM r'fNQJ > 单张承兑general acceptance
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3IM7 C^RO@kM ]>K%,}PS .EGZv(rz& 有条件承兑qualified acceptance
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)-St 附条件认付conditional acceptance
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x[%: 2#5SI 部分认付partial acceptance
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