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。
[yyL2=7 会计报表statement of account
Rr% CP[bH "/#=8_f #Yd'Vve X5Fi
, /H 往来帐目account current
lx)Bj6 '0jjoZ: ab@1JAgs Szb#:C 现在往来帐||存款额current accout
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R= co2 5 rFJPeK7 V_Xq&!HN[ 销货帐account sales
flXDGoW xG7/[ jG (+iOy/5#u z, f 共同计算帐项joint account
|[3%^!f\ BYKONZu 0)0,&@])7 #*zl;h1( 未决帐项outstanding account
~2L]K4Z^ 5<RZht$i ?H0"*8C?Y D>`lN 贷方帐项credit account||creditor account
)1ct%rue 1$toowb"Zy tXg>R _\C ;%YAiW8{Xk 借方帐项debit account||debtor account
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c3L VQ(l=k:}2 )d =8)9B 3o.9}`/ 应付帐||应付未付帐account payable
N_Q\+x}zq g?1! /+ {~0r3N4Zl QG8X{' 应收帐||应收未收帐account receivable
B4kJ 7Pdny i!7|YAu YacLYo# 6_zyPh 新交易||新帐new account
C9Xj)5k@R SLi?E L; (J6p]h gQ;1SY! 未决帐||老帐old account
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(-bLP oRZ--1oR_ 现金帐cash account
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,v fb;y*-?# 流水帐running account
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x SMIr@*R @@~Ql N799@:. 暂记帐||未定帐suspense account
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[% 过期帐||延滞帐overdue account||pastdue account
"+k^8ki '@3Kq\/ *c{X\!YBh Lju)q6 杂项帐户sundry account
nAY'1!O i rJws#^] 1_V',0|`> nhb: y 详细帐单||明细表detail account
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p&Ev"xhs x!^u$5c 呆帐bad account
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Y[U $#LR4 [Fq *r|)@K| 会计项目title of account
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f.L" jp|1S^b R(dOQ. ; 会计薄||帐薄account-book
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`*f Aat-938FP6 营业报告书||损益计算表account of budiness||business report
dSq3V#Q aZBb@~Y zM+eb| >cr +#=l{_Z,ZJ 借贷细帐||交验帐account rendered
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j[Y qOi"3_ 明细帐account stated
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3:n NpN-''B\ 与…银行开立一户头to open an account with
3,[#%}1(S K%iA-h pxgVYr. 5ON\Ve_H 与…银行建立交易to keep account with
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eQ7F 继续记帐to keep account
Pt^SlX^MM X^c2 1SO!a R#g Gr}lr gP S 与…有交易to have an account with
uE%$<o*# j|X>:!4r 3rh@|fg)E M#a1ev 作成会计帐||有往来帐项to make out an account with
>Ndck2@ .QVZ! ~]LkQQ' eGr;P aG 清算||清理债务to make up an account
d]!`II /@qnEP% Ptj[9R U2TR>0l 清洁帐目||与…停止交易to close ones account with
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lONi 结帐to close an account
4k4 d% ~+OAAkJ9 Rt=zqfJ <]e 0TU?bk 清理未付款to ask an account||to demand an account
}?KfL$@$ %S9YjMR@ Fh0cOp( !wNj;ST* 结清差额to balance the account with
uS}qy-8J W3aFao>!OZ O4lHR6M2 E=eK(t(8 清算to settle an account||to liquidate an account||to square an account
yNU.<d 5 _G0_<WH6 yNc"E YRRsbm{ 审查帐目||监查帐目to audit an account
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H MIF`|3$, 检查帐目to examine an account
Z\. n6 C(@#I7 G [3|&!:4g6 E8LA+dKN: 转入A的帐户to charge the amount to As account
vj,OX~| hw9qnSeRy J,SP1-L h}$g}f%$+ 以计帐方式付款to pay on account
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- 代理某人||为某人on ones account||on account of one
g:rjt1w`D vmsrypm 734f&2 2>+(OL4l 为自己计算||独立帐目on ones own account
b<bj5m4fz> ]:_s7v 3[F9qDAy qSA]61U& 由某人收益并负风险on ones account and risk||for ones account and risk
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A ms%RNxU4: W{W8\ dYxX%"J 由某人负担for ones account||for account of one
HzQY\Y6 0ub0[A {'@`:p&3r >h3m/aeNC 按某人指示||列入某人帐户by order and for account of one
)sZJH9[K wSd|-e kWMz;{I5*w fPBJ%SZ 列入5月份帐目for May account
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? dh AC&)FY 编入某中帐项下to pass to the account of||to place to the account of
;1AXu/ gzd<D}2F~ wG@f~$ (J 1:J 寄出清算书to send in an account||to send in render an account
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%]*5F 支票薄cheque book
8yDe{ qd<-{ lx\9 Y 8 c]%~X&Tg` 支票陈票人cheque drawer
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DG t q>rDxmP< .L@gq/x) z3Zo64V~7 持票人cheque holder
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3Sri :i9=Wj wQ9?Z.-$ o]M1$)>b+ 不记名支票cheque to bearer||bearer cheque
c> 0R_ ^_gH}~l+U 2!Qg1hM "IN[( 记名支票||认人支票cheque to order
~JQ6V?fucD Bwl@Muw %jJ|4\ R8-=N+hX 到期支票antedated cheque
6,cJ3~!48 f]48-X,^6 `?G&w.Vs @1N.;]| 未到期支票postdated cheque
Nsn~mY% FrC)2wX &u2H^ j fSVb.MZa7 保付支票certified cheque
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\ '*B%&QC- \ `;1[m 未获兑现支票,退票returned cheque
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9^ zY9CoadZ 横线支票crossed cheque
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"07n B$M4f7 ~)pso7^: 普通横线general crossing
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@yNpS$ ,_TE@]!$ 特别横线special crossing
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p:V1VHT, 2wu\.{6Zp 空白支票blank cheque
RN&6z"|jR zZ,"HY=jN A4g,) %l?*w~x 失效支票,过期支票stale cheque
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,CJd5 普通支票open cheque
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H 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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O`$\Plt|v 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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`>) m%'T90mi 支票换现金||兑现to cash a cheque
5g.w"0MkY MV w.Fl BNe>Lk o TqSjL{l% 清理票款to clear a cheque
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< 保证兑现to certify a cheque
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9%iHx-< 填写支票数额to fill up a cheque
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4t4~> T9'HQu JP(0/?Q byTHSRt 支票上划线to cross a cheque
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cltx(C> nN^lY=3 =f23lA 开发支票to make out a cheque
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^6L@fw 签发支票,开立支票to draw a cheque||to issue a cheque
-knP5"TB \%9QE F(ZczwvR e+<| 透支支票to overdraw a cheque
HGDiwA I0><IaFy 52NI{" aK]AhOG 背书支票to endorse a cheque
wCV~9JTJ! 1|AY&u%fiP p$ETAvD X 4!Jj* 请付票款||清付票款to pay a cheque||to honour a cheque
fW[RCd eKLE^`2*@ 4)>S3Yr $~j9{*]5 支票退票to dishonour a cheque
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@25 5y] %Cu1.u CJDNS21m ; xQhq* 拒付支票to refuse a cheque
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pPh UI'fzlB 拒付支票to stop payment of a cheque
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w?&D rQ6>*0xL_ G1*,~1i 提示要求付款to present for payment
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[ OF)*kiJ |/$954Hr#< 3xKgj5M 见票即付持票人payable to bearer
i2;,\FI@t% ]m7x&N2 SSyARR+;c Zz]/4 4t 支付指定人payable to order
'H4?V =fdW H4 0%Y}CDn_ F\GNLi 已过期||无效out of date||stale
`B:hXeI _meW9)B V]"pM]>3X GXNkl?# 请给出票人R/D||refer to drawer
la4%Vqwgu U!K#g_} z]LVq k wehiX7y 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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>6i2M,u "3|OB, <;: N3a ]!4Y\ \3%3=: 文字与数字不一致words and figures differ
}_mMQg2>= 6+"gk( QFoCi& ]2ycJ >w 支票
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O*x~a;?G 时间已过account closed
}odjaM}5Nc eNM"e- g[~J107%A :f7vGO"t 更改处应加盖印章alterations require initials
Ke]'RfO\ &OEBAtc/ <X5ge>. Asq&Z$bB_ @+)T"5_Y[
"Vp:Sq9y 时间已过effects not cleared
yX%> %#$ sJl>evw 8DbP$Wwi (v:8p!QN 停止付款payment stopped
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A|RFP HCe/!2Y/% BQeg-M '"ze Im~ 支票毁损cheque mutilated
A`>^A]% !x||ObW\H #e[r0f?U v|(N 汇款||寄钱to remit||to send money
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'$nz 寄票供取款||支票支付to send a cheque for payment
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-*-"kzgd 寄款人a remitter
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pW 收款人a remittee
Gf9O\wrs *TCV}=V G Ywcgt| Z *v`kl 国外汇票foreign Bill
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国内汇票inland Bill
1Vz3N/AP%? lYr4gFOs ,ZO?D|M1 4Yt'I#* 跟单汇票documentary bill
]!/R tt ltkA7dUbu 9o]!D,u8=5 _=cuOo"! 空头汇票accommodation bill
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ofgNL .u ?/~Q9My 原始汇票original bill
bz [?M} 0fV}n:4Pq R[m+s=+ P$@:T[}v 改写||换新票据renewed bill
5B3sRF} Fa{[kJ8z e#WASHZN +]~}kvk: 即期汇票sight bill||bill on demand
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7)H;$ SWT)M1O2 …days after date||…days after date…日后付款
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H KsqS{VVCh BXytAz3 …months after date||…months after date…月后付款
lt\Bm<"z!1 SR<W3a\ i|S/g.r C0ORBp 见票后…日付款…days after sight||…days sight
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^" 见票后…月付款…months after sight||…months sight
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$wl_ YjPj#57+ $j4/ohwTDY 同组票据set of bills
~Ds3-#mMy ajf(Ii\/ ~;t/VsgGW vSCJ xSt#e 单张汇票sola of exchange||sole of exchange
fOP3`G^\ y3P4]sq B f.- 5 V~$?]Z %_ 远期汇票usance bill||bill at usance
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j) /U0,% hANe$10=H S2#@j#\ 长期汇票long bill
DIkf#} |>wGl @S&QxE^ E7I$GD 短期汇票short bill
vu:] [2"0 0E@*&Ru ^bLFY9hSC n-OQCz9Xl 逾期汇票overdue bill
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`[E^zj 宽限日期days of grace
F><ficT m@",Zr`f= {9cjitl oA;ZDO06r 电汇telegraphic transfer (T.T)
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# I2,AT+O< 邮汇postal order||postal note (Am.)||post office order||money order
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Ewkb Y<_;8%S :4r*Jju<V 本票promissory note (P/N)
z:&/O&? D J7U6{KLq cNye@}$lu bas1(/|S 押汇负责书||押汇保证书letter of hypothecation
9|m:2["|? =VV><^uzdY #K!"/,d@>J F!-%v5.y 副保||抵押品||付属担保物collateral security
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ntx >< 担保书trust receipt||letter of indemnity
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1l8jB\ s@6Jz\<E @gw8r[ 承兑||认付acceptance
,Kt51vG i e`Co =' sD|}?7 m ^w{:\p 单张承兑general acceptance
`Q[NrOqe" `O`MW} c ARG8\qU 'X`W+=T$ 有条件承兑qualified acceptance
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{BgJ=0g? 附条件认付conditional acceptance
ph~BxK )i6 X8wtdd]64 tYhcoV Pc<0kQg 部分认付partial acceptance
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