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。
k:P$LzIB 会计报表statement of account
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)? AMk~dzNt 往来帐目account current
%ejeyc 6GKT yN F 1} o=9' 现在往来帐||存款额current accout
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y,x9UPs 销货帐account sales
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B&2f> 共同计算帐项joint account
37KU~9-A .;slrg(5F uL>:tb pbdF]>\ 未决帐项outstanding account
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贷方帐项credit account||creditor account
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#a m0Z7N5v) a4u ^f5)@ 借方帐项debit account||debtor account
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t^$ B"[{]GP BY 应付帐||应付未付帐account payable
Nu+wL>t 1(pjVz& (j=DD6fC ,TJ/3_ lH 应收帐||应收未收帐account receivable
*+~D+_, 0s!N@ ,T l4Y1( \-G5l+! 新交易||新帐new account
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m.dIPdO s*+ZYPk iUCwKpb9 !5E9sk{) 未决帐||老帐old account
#4q1{)= FpC~1Nau :}y| 4*z CLktNR(45 现金帐cash account
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>CG3`?} 流水帐running account
rr)9Y][l} [>wzl"cHW `rq<jtf+ !*8#jy 暂记帐||未定帐suspense account
{a@hRY_ uc\.oG;~q taixBNv X,&xhSzg? 过期帐||延滞帐overdue account||pastdue account
aulaX/'-_ s8yCC#H" L-MiaKc L |zb`&tv} 杂项帐户sundry account
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6 UMv"7~ l&$*}yCK 详细帐单||明细表detail account
RAdvIIQp: tgK x 4 7_1W:-A7W QWKs[yfdo 呆帐bad account
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+]b z6Fun g"w)@*?K 会计项目title of account
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会计薄||帐薄account-book
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N: A3kp FSFFk~ Bmmb 营业报告书||损益计算表account of budiness||business report
Wf_CR( kz$(V(k< 9y;y7i{>? HqB|SWyK 借贷细帐||交验帐account rendered
p EY>A_F t2Ip\>;9f ofVEao R9bhC9NP 明细帐account stated
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+R3H, 与…银行开立一户头to open an account with
#"|"cYi, (21']x vuAQm}A4'g c{^i$ 与…银行建立交易to keep account with
IU7$%6<Y yi sF5`+ q^)=F_QvG v/]Qq 继续记帐to keep account
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3HR} LG"c8Vv&)~ 与…有交易to have an account with
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l}!T[5 "[#@;{@Gt pCz@(:0 作成会计帐||有往来帐项to make out an account with
~?2rGE xi;/^)r bl$+8!~ nXv 7OEpTx 清算||清理债务to make up an account
E]e,cd '2wXV;` X\o/i\ C} R5m`;hF 清洁帐目||与…停止交易to close ones account with
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P'-JbPXU JZWgr&O< 结帐to close an account
[`y:M&@ :D<:N*9i "PZYgl -iY9GN89c 清理未付款to ask an account||to demand an account
&oon'q5; IOSuaLH^ x>U1t!' oq=?i%'> 结清差额to balance the account with
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_8,vk-,' FE0qw1{qQ >{phyByI 清算to settle an account||to liquidate an account||to square an account
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Q0#We* 审查帐目||监查帐目to audit an account
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rez&3[ h5LJijJ 检查帐目to examine an account
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|^?7@p u@GRN`yn @ChN_gd3! \e`6=Q% 转入A的帐户to charge the amount to As account
kS@9c _3S }9L 40)8 a)I=U[ P@gu~! 以计帐方式付款to pay on account
pb=jvK g`%ED0aR |#DC.Ga! Y|hzF:ll 代理某人||为某人on ones account||on account of one
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aX>4Tw ZTQ$Ol+{q 为自己计算||独立帐目on ones own account
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jDYrU XA&tTpfJE M!xm1-,[ 由某人收益并负风险on ones account and risk||for ones account and risk
OhSt6&+ #U?EOm U6/m_`nc [JX}1%NA 由某人负担for ones account||for account of one
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pXVtsQ x?k @&~OB/7B: 按某人指示||列入某人帐户by order and for account of one
q;1VF;<"vH IQ(]66c, n.Ur-ot Q9Y9{T 列入5月份帐目for May account
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p 编入某中帐项下to pass to the account of||to place to the account of
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G]8suF C }h<ldlY tj"v0u?zW buq *abON 寄出清算书to send in an account||to send in render an account
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'WFORso[ !T#8N7J> 支票薄cheque book
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] r|JiGj^om 支票陈票人cheque drawer
v$.JmL0^J i(&6ys5 H}jK3;8E )CwMR'LV 持票人cheque holder
6KIjq[T^ dCoi>PO q/rHHuY} {E3<GeHw4 不记名支票cheque to bearer||bearer cheque
B>p0FQ. @MlU!oR& (IoPU+1b 3IJI5K_ 记名支票||认人支票cheque to order
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7\; .qb_/#Bas <QkN}+B= 到期支票antedated cheque
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"Oh \ ]kb&Qw 未到期支票postdated cheque
DiYJlD& lE2wkY9^/ ~ ];6hxv 9(N)MT5F 保付支票certified cheque
XTi0,e]5{u .J1Hg X#Dhk6 O=#/DM; 未获兑现支票,退票returned cheque
Jc"$p\ $- +EiUAs~H ~*cY& 9 yqVaA 'w5 横线支票crossed cheque
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p lU50.7<08 普通横线general crossing
tXG4A$(2& 7QOC]:r ?%za:{ Xb+if 特别横线special crossing
4|@FO}rK[l ko+M,kjwR wsb=[$C tN'- qdm 空白支票blank cheque
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rr 失效支票,过期支票stale cheque
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P6qc/ v4k=NH+w 普通支票open cheque
K}5$;W# W-]yKSob rD(ep~^M .k:&&sAz 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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<kkzy 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
[>Kxm #;*ai\6>vD n xh/&% 73sAZa| 支票换现金||兑现to cash a cheque
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a 'xrbg]b% z5*O@_r+.b 清理票款to clear a cheque
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,tR'0&= O*n%2Mam 保证兑现to certify a cheque
;'18 ;k41+O:f@ >'1Q"$; v!'@NW_ 填写支票数额to fill up a cheque
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i!fLa CD<u@l,1 ?e_}X3{ J0WXH/: 支票上划线to cross a cheque
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v 5 开发支票to make out a cheque
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%M 7/OOq=z xo_k"'f+ 签发支票,开立支票to draw a cheque||to issue a cheque
&$z1Hz +l 6exlb: Xiedg y e4W];7_K! 透支支票to overdraw a cheque
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ls> 6h 背书支票to endorse a cheque
oD}FJvV YIk6:W{ A`/7>'k/q[ r|F,\fF 请付票款||清付票款to pay a cheque||to honour a cheque
L2O57rT2 z4fK{S F5Q. Vh K$v Rk5U 支票退票to dishonour a cheque
2?nyPqT3AM BH*]OXW\ ?#c@Ag% ~t3?er& R 拒付支票to refuse a cheque
[^=8k2 gV44PI6h ziGL4c0p h=y(2xA 拒付支票to stop payment of a cheque
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ayJ73 <0qY 8 提示要求付款to present for payment
xENA:j?kF )3\rp$]1 yWk:u 5 cCKda3v!O 见票即付持票人payable to bearer
<4HuV.K "lzg@=$|) ghQsS|)p. g#3x)97Z 支付指定人payable to order
ZS>/ 5 "m)O13x 4i&!V9@: CMjPp`rA 已过期||无效out of date||stale
pG=zGx4 2m}]z.w# K{h]./% =|zLr" 请给出票人R/D||refer to drawer
Y k6WSurw vjWgR9 4/{ by ee-BU kZEy 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
U]&%EqLS F+^[8zK^ >Nqkz?67 =n?@My?; 文字与数字不一致words and figures differ
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)r9 ArKrsI#H- gz:c_HJ 支票
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[o6<aE- 时间已过account closed
~i {)J t~#+--( *Y>'v% Jq@LZ2^ 更改处应加盖印章alterations require initials
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../(gG9 时间已过effects not cleared
~.SU$ cv&hT.1 a[#BlH #Z5~a9rO 停止付款payment stopped
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7%9Sqx 支票毁损cheque mutilated
'a9.JS[pj DvKMb-*S e=C,`&sz 5PySCGv 汇款||寄钱to remit||to send money
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'cBZ 寄票供取款||支票支付to send a cheque for payment
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1m ? -tw *2+ z(` kWF1< 寄款人a remitter
?/ g(Y ={d\zjI$ gNBI?xs`p R 1\]Y 收款人a remittee
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[*jfOz 国外汇票foreign Bill
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Jw [ ff.R m[rJFSpef 国内汇票inland Bill
/_HL&|N_5 dzap]RpB 9)`wd&! ?z.`rD$}(n 跟单汇票documentary bill
36z{TWF 3H2'HO l,3tU|V Si(?+bda0c 空头汇票accommodation bill
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xFh}%mwpt[ {0~ p" %* 原始汇票original bill
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5F'RY o@-cT`HP 改写||换新票据renewed bill
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' bT |FJ\aC a'r\e2/e?H iQQJ` 即期汇票sight bill||bill on demand
scmbDaOn Yp$lc^)c> YrX{,YtiX 1{qg@xlj …days after date||…days after date…日后付款
sTONkd 92R{V%)G >jm9x1+C -vQ`}e1 …months after date||…months after date…月后付款
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+f{~| &+p07 `CB TZG09 见票后…日付款…days after sight||…days sight
0n%`Xb0q /$KW$NH4z kBkhuKd)V X|:O`b$G 见票后…月付款…months after sight||…months sight
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RT2 =}A sj1x> 同组票据set of bills
8w4.|h5FP P]G2gDO J5-^@JYK bZ=d!)%P-{ 单张汇票sola of exchange||sole of exchange
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Zc;.jJ YI/vt2 R[6&{&E: [Fe5a 远期汇票usance bill||bill at usance
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p("do1: v "07H 长期汇票long bill
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Z Ec|#i L3S,*LnA 短期汇票short bill
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)G$Q +Z+]Tqo }6\p7n 5u8 YHv 逾期汇票overdue bill
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D` 2KU[Yd z`W$/tw" z;LntQZp- 宽限日期days of grace
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;)~ 9tJiIr8i 电汇telegraphic transfer (T.T)
^K8Ey#T |&7l*j(\ JA&w"2X*E VHy$\5oYg 邮汇postal order||postal note (Am.)||post office order||money order
6D>o(b2 F"_SCA?9? ~FJd{$2x` i;cqK&P;] 本票promissory note (P/N)
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AK? 3a =KgOvp V`G]4} 押汇负责书||押汇保证书letter of hypothecation
h4]yIM`8d h[Hw9$31 0h* AtZv_ 6g)21Mh# 副保||抵押品||付属担保物collateral security
=6ojkTk \D0Pik@? `.@N9+Aj 9R!.U\sq 担保书trust receipt||letter of indemnity
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Y.ic=<0H '/mwXvl 8{'L:yzMY 承兑||认付acceptance
A^G%8 )\ 0^4Tem@ l%U{Unwu wj5{f5 RWV 单张承兑general acceptance
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Rb?6N xGN&RjPk\ qWdL|8 有条件承兑qualified acceptance
AFyf7^^k w18kTa!4@ HI55):Eb H_Vf_p? 附条件认付conditional acceptance
:\>@yCD *?cE]U6; |GLa`2q| YajUdpJi 部分认付partial acceptance
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