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。
$I:&5 o i 会计报表statement of account
ERz{, >G? ^QTtCt^: )HJ#|JpxC R.$1aqA} 往来帐目account current
b,):&M~p IAzi:ct U3b&/z|b? qM8"* dL 现在往来帐||存款额current accout
r%UsUj 1&#qq*{ o%sx(g=q6 n>\2_$uDI 销货帐account sales
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F7ru4"{ WI}cXXUKm0 =dDr:Y<@* 共同计算帐项joint account
"z9 p(|oZ %8$ldNhV Ic')L*i7O l7vxTj@(- 未决帐项outstanding account
^< wn x#c%+ cyPJ(&; qEajT"? 贷方帐项credit account||creditor account
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借方帐项debit account||debtor account
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D 应付帐||应付未付帐account payable
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Z% fe8}2#<o l _g JC. ~>B`T%=H 应收帐||应收未收帐account receivable
U\GuCw r2G38/K fOJTy0jX8 ,jq:%Y[KZ 新交易||新帐new account
xZ(ryE% )];Bo.QA CWa~~h<r- 7Xf52\7n 未决帐||老帐old account
OAo;vC:^ w9TE E,t;5 Y1R?,5 L%;[tu(* 现金帐cash account
X+kgx!u'y Wn-'iD+9< i!;9A6D u\Y3h:@u 流水帐running account
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暂记帐||未定帐suspense account
J#xZ.6) eI,H ~'v9/I-" (\UpJlW 过期帐||延滞帐overdue account||pastdue account
6{!Cx9V aM+Am,n`@ 3?e~J"WXC5 6/6{69tnr 杂项帐户sundry account
Z rv:uEl 7~Z(dTdSG x;{Hd;<YF 1pAcaJzf 详细帐单||明细表detail account
NG_7jZzXA9 yw1-4*$c *vzEfmN:d \,ne7G21j 呆帐bad account
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gQ_76Yck 会计项目title of account
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[9$ru %,(X R` n8tw8o%&[ +xd@un[r< 会计薄||帐薄account-book
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营业报告书||损益计算表account of budiness||business report
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h}wXn ,^RZ1tLz 借贷细帐||交验帐account rendered
q@g#DP+C OG9 '[o`8 U\(71= 6j!idA!' 明细帐account stated
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与…银行开立一户头to open an account with
$01csj N0%q66]1 et"Pb_-U AGm=0Om 与…银行建立交易to keep account with
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#Y mfG m>U H32o7]lT c8Q}m(bhWI 继续记帐to keep account
5KP\ #Y XhA tf@n Np i)R) @+l=R| 与…有交易to have an account with
F{.\i *$ "iR:KW@ I$MlIz$l v ^Ua6.RH8 作成会计帐||有往来帐项to make out an account with
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Wg \|6VGh \Z :Nv7Wt! 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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v 7BL)FJ]UR] 结帐to close an account
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清理未付款to ask an account||to demand an account
yCA8/)>Gm q2s0g*z ca,W:9#.xn 1.+6x4%rV 结清差额to balance the account with
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]iG Mn/@?K?y 清算to settle an account||to liquidate an account||to square an account
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m9''T') 审查帐目||监查帐目to audit an account
3fp&iz ,oh;(|= KbtV> R"9wVM;*c 检查帐目to examine an account
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PCHspe9!y jeJgDAUv DJ@n$G`^^ 转入A的帐户to charge the amount to As account
)-emSV0zE YcX\t6VK 9$Z0mz k Qj;{Z*l%+ 以计帐方式付款to pay on account
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q:TNf\/o Zi.' V }ePl&-9T 代理某人||为某人on ones account||on account of one
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4^ R6Ov *dw.Ug (Jw_2pHxr" 为自己计算||独立帐目on ones own account
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GDm~+ Y55u-9|N 由某人收益并负风险on ones account and risk||for ones account and risk
P|bow+4 QJRnpN/ D,ZLo~ %:d7Ts&?Z 由某人负担for ones account||for account of one
SXZ9+<\ w+R7NFq @)uV Fw"\ ?nGi if 按某人指示||列入某人帐户by order and for account of one
8zD>t~N2C B(++*#T!^m DJL.P6 -W ,M;9|kE* 列入5月份帐目for May account
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Piw Ze eV- .{h"0<x 编入某中帐项下to pass to the account of||to place to the account of
<[cpaZT, P,{Q k~iu WC`h+SC`. eMC^ORdY 寄出清算书to send in an account||to send in render an account
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>A 支票薄cheque book
%- 540V{q #f2k*8"eAF gmRc4o 3!{imQT 支票陈票人cheque drawer
P3&s<mh 6M*z`B{hV /{i~-DVME E]OexRJ^i 持票人cheque holder
7Ed0BJTa Qh1pX}X rF-SvSj} A-CU%G9 不记名支票cheque to bearer||bearer cheque
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.8C$0 Cdz&'en^ 记名支票||认人支票cheque to order
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,=u;1 到期支票antedated cheque
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H?McBxS 未到期支票postdated cheque
[gmov)\c h+Co:pr 1&=)Bxg4 `q*[fd1u. 保付支票certified cheque
_nMd 1!v{#w{u7 ka9@7IFM I`V<Sh^Qd 未获兑现支票,退票returned cheque
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j1Jl^[ og}Ri!^ M}\h?s 横线支票crossed cheque
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}\NZL zEI+)|4?r 普通横线general crossing
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特别横线special crossing
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'C'mgEl%L {<,%_pJR 空白支票blank cheque
3a?-UT! FCEy1^u ^K?-+ :wC\IwG~CE 失效支票,过期支票stale cheque
}=-0DSLVj o}rG:rhIh 2RkW/)A9 &i5@4,p y9 普通支票open cheque
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k*$WAOJEW 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
Cyg2o<O@ 2l<2srEK TR DQ+Z xb;{<~`71 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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N 支票换现金||兑现to cash a cheque
h:aa^a~yi Z 1HH0{q-A 2aYBcPFQh# N'`X:7fN 清理票款to clear a cheque
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8"i^;} *] ihc u 保证兑现to certify a cheque
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Tb eAy,T<# 填写支票数额to fill up a cheque
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@]|o ,2FK$:M\ [HILK`@@ &K/?# 支票上划线to cross a cheque
=QqH`.3 yK*vn]} /qLO/Mim 2R/|/>T v 开发支票to make out a cheque
%f]#P8VP !&:=sA p D<w@2K *9'3 `^l 签发支票,开立支票to draw a cheque||to issue a cheque
h( | T. ,Z{\YAh1 _C !i(z!d TLwxP" 透支支票to overdraw a cheque
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@](vFb 背书支票to endorse a cheque
$+4DpqJ %Ig$: I(o =D1 a"jE\OZ{+s 请付票款||清付票款to pay a cheque||to honour a cheque
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q 支票退票to dishonour a cheque
Ta?J;&<u]/ dFz"wvu` o M$K%e FV^jCseZ 拒付支票to refuse a cheque
eRMN=qP.q @A,8>0+ d/d)MoaJ*t d( v"{N} 拒付支票to stop payment of a cheque
Dz }i-tw+ '@{:FrG*U Vl_6nY; &da=hc,>% 提示要求付款to present for payment
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)@wC6Ij 见票即付持票人payable to bearer
Xh"9Bcjf 't<iB&wgF p(F@lL- j,YrM?Xdo 支付指定人payable to order
j yHa}OT f{9+,z 7By7F:[ b .<m]j;|6 已过期||无效out of date||stale
-E7mt`:d I}8e"# _U~R $?GggP d 请给出票人R/D||refer to drawer
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a '{d_q6,% 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
*V&M5 //@6w;P o0r&w;! MdBmq/[O 文字与数字不一致words and figures differ
d@3DsE.{i Jn hdZa $0Y`>3 A{_CU-, 支票
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Jh+;+" 时间已过account closed
hDXTC_^s <#0i*PM_ J^8j|%h%e TuwP'g[ 更改处应加盖印章alterations require initials
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czRBuo+k+ 时间已过effects not cleared
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"y hj];a,Br& )"TVR{I%B "ku[b\W 停止付款payment stopped
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?{}I 支票毁损cheque mutilated
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j 汇款||寄钱to remit||to send money
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寄票供取款||支票支付to send a cheque for payment
_`gF%$]b ZvyZ5UA th{J;a bqn(5)% { 寄款人a remitter
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7/G 8R)K$J$Hm [FhYQI n1\$|[^6 收款人a remittee
hT%fM3|,e C2<TR PT )B]"""J LB@<Q.b,U 国外汇票foreign Bill
ue8 @=} XU7to]'K jNxTy UU ^S|qGu,G 国内汇票inland Bill
`:'ciY|%b @*rMMy 4 !$98U~L K2*rqg 跟单汇票documentary bill
ET^?>YsA o"Xv)#g& 6EC',=)6R OK4r) 空头汇票accommodation bill
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emE0 ksq4t 7mSNz. C6c*y\O\7 原始汇票original bill
cQ1[x>OcU Wm1dFf.> IS"[< l!gX-U%- 改写||换新票据renewed bill
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即期汇票sight bill||bill on demand
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…days after date||…days after date…日后付款
%KF I~Qk ,$!F,c :UT\L2 q= yVVyWte, …months after date||…months after date…月后付款
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sI#`<a 见票后…日付款…days after sight||…days sight
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JI8l`S ")9 ^ sI6*.nR F&`%L#s| 见票后…月付款…months after sight||…months sight
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x`a0 Cn=#oE8(A 同组票据set of bills
S*n5d >; ^PC;fn,I LRw-I.z |L89yjhWBs 单张汇票sola of exchange||sole of exchange
x?rd9c KtJc9dnX l?b*T#uIk ?*UWg[ 远期汇票usance bill||bill at usance
3rMi:*? [c;0eFSi2 Lo}T%0"G )Pubur %, 长期汇票long bill
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>>]$ZJ f/z]kfgw hVyeHbx Vug[q=i 短期汇票short bill
3-AOB3]( ts@w 9| \PZ;y=]p} #lik: ? 逾期汇票overdue bill
zrA3bWs *'?V>q, uMm`j?Y23q :3s^, g 宽限日期days of grace
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Gv7- x8c>2w;6x^ 电汇telegraphic transfer (T.T)
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H 邮汇postal order||postal note (Am.)||post office order||money order
zgGJ<=G. vV=rBO0a? UCj<FN ` 3&"uf9d 本票promissory note (P/N)
[ns==gDD UHk)!P> xFIzq s^.tj41Gx} 押汇负责书||押汇保证书letter of hypothecation
n'j}u <Mj{pN3 n``9H91 BhjDyB 副保||抵押品||付属担保物collateral security
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aA&D }Q\+w,pJgN u] G p<mBC2!% 担保书trust receipt||letter of indemnity
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y,OG9iD:h 承兑||认付acceptance
JJs*2y xDPR^xY "&`>+Yw '6g-]rE[ 单张承兑general acceptance
{,(iL8,^ w /PE )xA 7hLh} >Y\?v-^~; 有条件承兑qualified acceptance
{61Y; f;OB"p v>mK~0.$ rR/{Yx4 附条件认付conditional acceptance
M^e}w!U rXBCM c/j+aj0.v %2B1E( r%M 部分认付partial acceptance
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