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。
$]~|W3\G 会计报表statement of account
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C p]Q(Z 0Ci:w|J 往来帐目account current
%:.IG.`d J:dNV<A^ fiQ/ &]|5 ch)#NHZ9F 现在往来帐||存款额current accout
&`}ACTY'P ]D@y""{--s ZW ZKy JQ OyATb{`' 销货帐account sales
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t;q ]8|peo{ w-5_Ru BFPy~5W 共同计算帐项joint account
jTN!\RH9NF t<yOTVah l-q.VY2 @O|
lA 未决帐项outstanding account
v;:. k,E0 `r+`vJ$ gx=2]~O1( fH 0&Wc3yC 贷方帐项credit account||creditor account
*W<|5<<u@ yG:Pg MrB 4p]hY!7 V]|P>>`v9p 借方帐项debit account||debtor account
E|ZLz~ 84y#L[ |c:xK{Ik o%l|16DR 应付帐||应付未付帐account payable
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FsSY KTjf2/ $jN,]N~ a WMEo`O% 应收帐||应收未收帐account receivable
^:]~6p# }tPI#[cfK +\~Mx>Cn 7_]Bu<{f 新交易||新帐new account
2@a]x( oT[8Iu Zl7m:b2M k1_3\JO"6 未决帐||老帐old account
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:('Ki so }Kb3 n `YPNVm<3) Ng1uJa[k!d 现金帐cash account
5#$5ct WHvxBd gfU!sYZ v1~`76^ 流水帐running account
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P[a\Q`}L ewv[nJD$ 暂记帐||未定帐suspense account
5:~BGK&{Y Wj#Gm e"6!0Py#* CDgu`jj%] 过期帐||延滞帐overdue account||pastdue account
\!,qXfTMB O)9{qU:[b |T^c(RpOE
yf7$m_$C' 杂项帐户sundry account
\k)(:[^FY A+bU{oLr tS&rR0<OW x@480r 详细帐单||明细表detail account
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I- 呆帐bad account
gv,8Wo h` ,! p |HMpVT-;j -A17tC20J1 会计项目title of account
'hl4cHk14 Vpsv@\@J> -VlXZj@u+ h?ZxS 会计薄||帐薄account-book
iLD:}yK l:H}Y3_I o$_,2$>mn a'2^kds 营业报告书||损益计算表account of budiness||business report
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uRfFPOYH 借贷细帐||交验帐account rendered
m'P,:S)= b 6B5 O$,MdhyXC 9akIu.H 明细帐account stated
{*J{1)2 y,QJy=? wio}<Y6Xz O#962\ 与…银行开立一户头to open an account with
- r!sY+Z> yq2pg8% }L.&@P< :7-2^7z) 与…银行建立交易to keep account with
p 3*y8g- ;5 JzrbtL -%eBip,'yl mE}@}@( 继续记帐to keep account
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#[C=LGi 与…有交易to have an account with
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L U2D2?# 作成会计帐||有往来帐项to make out an account with
K-CF5i: nF!6 ?|;q=p`t- k Z>Xl- LV 清算||清理债务to make up an account
gL:Vj%c "$Mz>]3&q }[>X}"_e uVn"'p- 清洁帐目||与…停止交易to close ones account with
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?# g VPtd[r iir]M`A.- dRD t.U!T 结帐to close an account
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aa 清理未付款to ask an account||to demand an account
(Iz$_( +-*Ww5Zti zG. \xmp W#.+C6/ 结清差额to balance the account with
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257K"~ 5u89?-UD KW1b #g%Z f"}g5eg+ 清算to settle an account||to liquidate an account||to square an account
e#t7 y k{8O.g +M=`3jioL 8h%oJ4da 审查帐目||监查帐目to audit an account
7a_tT;f; p-Jp/*R5 7H l>UX,| j*'+f~A 检查帐目to examine an account
Bgvv6(i $"P[nNW3 !w;oVPNg ,ut-Di=6 转入A的帐户to charge the amount to As account
Z.l4< :yi?< +>}LT_ rijavZS6 以计帐方式付款to pay on account
R ~ZcTY[8 w5+H9R6 PptVneujI a-bj! Rs 代理某人||为某人on ones account||on account of one
tg%#W` sW^e D; )4MM>Q Q_r}cL/A 为自己计算||独立帐目on ones own account
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T1 xk*&zAt @y!oKF YEPQ/Pc 由某人收益并负风险on ones account and risk||for ones account and risk
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w 由某人负担for ones account||for account of one
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Z BICG@ S 6CI+W e~U]yg5X- 按某人指示||列入某人帐户by order and for account of one
\'Q rJ ?D OAauD$Hh Fd86P.Df 2z9s$tp 列入5月份帐目for May account
H[_i=X3-~ :;hz!6! kz\Ss|jl ,r8#-~A6,A 编入某中帐项下to pass to the account of||to place to the account of
?Gl]O3@3 7 'q *(v 3Cw}y55_y 2{Y~jYt{h 寄出清算书to send in an account||to send in render an account
XkPE%m_5D =%ok:+D] 85T"(
HhT k5%W8dI 支票薄cheque book
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.@_{ k-Yli21-/| 支票陈票人cheque drawer
AU1U?En \$4 [qG= bu9.HvT' w^"IR 持票人cheque holder
fDwK5? PU,%Y_xR KdBpfPny@ #CV]S4/^ 不记名支票cheque to bearer||bearer cheque
Vw|P;LLl` rQxiG[0 6_s(Kx>j 3K=%I+G(4 记名支票||认人支票cheque to order
]rG/?1'^i fX.1=BjXi *`q?`#1&&. >UQY3C 到期支票antedated cheque
{Q}F.0Q <2E|URo,# FUarI5#fwF P8(hHuO 未到期支票postdated cheque
?<`oKBn o1vK2V T]JmnCX>: 57~y 7/ 0 保付支票certified cheque
gBky ZK kO5lLqE Pa6pq;4St /5<= m: 未获兑现支票,退票returned cheque
2Rt6)hgY P)kJ[Zv>f RG*Vdom !E_Zh*lgm 横线支票crossed cheque
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, 1ElQ 普通横线general crossing
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qVUU 8qqN0"{, 特别横线special crossing
H %c6I p#CjkL nTv}/M& ESNI$[` 空白支票blank cheque
7o0zny3? +J|H~` wk ^7/B FieDESsX> 失效支票,过期支票stale cheque
^nK<t?KS ^$50[ ~ ;LzTL \XPGA uEo 普通支票open cheque
=#/Kg_RKL jM&di l2LLM {B D8<C7 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
SIV !8mz *68 TTBq( )Xh}N HeO:=OE~> 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
X%+lgm+ r|=1{Nx _0jR({\ #D4 支票换现金||兑现to cash a cheque
QXZyiJX} p_h/hTi 4SZ,X^]I> Bl*}*S PU 清理票款to clear a cheque
(Kwqa"Hk4{ >Jmla~A ly-(F2 P{--R\ 保证兑现to certify a cheque
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XO bDM },( bAPMD 填写支票数额to fill up a cheque
g5|~i{"0 )Cl>% 9 jZ|M$I3* A<ds+0 支票上划线to cross a cheque
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]s^M=8 开发支票to make out a cheque
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] v 签发支票,开立支票to draw a cheque||to issue a cheque
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透支支票to overdraw a cheque
=mO5~~"W+v $<v4c5r]O Hw o _;fV 1ysfpX{= 背书支票to endorse a cheque
u]Ku96! s/tLY/U/ Gr\ ]6 i%-yR DIX 请付票款||清付票款to pay a cheque||to honour a cheque
|%C2 cx ENuL!H>;* "[N2qJ}p Byc;r-Q5V 支票退票to dishonour a cheque
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OH0 <= o<lRU A|\A|8=b 拒付支票to refuse a cheque
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u N4vcd=uG# 拒付支票to stop payment of a cheque
k|/VNV( =0 Rn~'S2`u I=kqkuW `;j1H<L 提示要求付款to present for payment
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7<NU 见票即付持票人payable to bearer
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2 ?>;aD <[k3x8H' J@2jx4 支付指定人payable to order
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gv 已过期||无效out of date||stale
3gUY13C}:p !, BJO3& 6{I7)@>N $VmV>NZ 请给出票人R/D||refer to drawer
Gd
4S7JE cg8/v:B &V?+Y2 /(^-=pAX 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
%unn{92) KNeVSZT !igPyhi,hl }dN\bb{# 文字与数字不一致words and figures differ
|KhpF1/( %@PcQJg U< ^aB;Oo gX{j$]^6G8 支票
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{ 4j<X5V 时间已过account closed
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v|'6P E:9RskI 更改处应加盖印章alterations require initials
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zu}uW,XH- 时间已过effects not cleared
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%1{S{FB ~aotV1"D 停止付款payment stopped
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IMh< 支票毁损cheque mutilated
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@>z.chM; Jj]<SWh 4M"'B A< 汇款||寄钱to remit||to send money
q}_8iDO6 CRo@+p10 QHv]7&^rlj I]HYqI 寄票供取款||支票支付to send a cheque for payment
'cCM[P+ /[Nkk)8- w8+phN(-M 0Y0z7A: 寄款人a remitter
~Xx}:@Ld t]sk[ A6KP(@
x<t?Yc9 收款人a remittee
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5 AIP0PJI3 R UCUEo63 国外汇票foreign Bill
+sx(q@ -.)f~#8 =n.&N
}Q[U4G 国内汇票inland Bill
&x (D%+ un\o&0} \V~B+e 0]ai*\,W7~ 跟单汇票documentary bill
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r (Kb Nl4uQ_" 空头汇票accommodation bill
\`8$bpW[nS di;~$rI!? UJS
vtD{g oVl:g:K40 原始汇票original bill
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-Nr*na^H9# 2kgSIvk\ "Ml#,kU<T 改写||换新票据renewed bill
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即期汇票sight bill||bill on demand
./tZ*sP: (wH+ 0 bz1`f >%l U4"&T,'lTL …days after date||…days after date…日后付款
"Z';nmv'N 3W[||V[r]< s_Z5M2o =g%<xCp …months after date||…months after date…月后付款
0#5&* 4<EC50@. [:izej(\ >of9m
见票后…日付款…days after sight||…days sight
!;t6\Z8& [IyC}lSW^- 75h]#k9\ M )v='O<H8 见票后…月付款…months after sight||…months sight
5IgO4 <B 5HB* }Oe4wEYN) Dl?:Mh 同组票据set of bills
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A3Hrg 单张汇票sola of exchange||sole of exchange
1vh[sKv9% ZlMS=<hgFx P-Gp^JX8 oB<!U%BN 远期汇票usance bill||bill at usance
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1Si$Q vgn,ZcX 6/0bis
H 长期汇票long bill
iII%!f?{[ Ln4Dq[M !6 kn>447Y #/t+h#jG 短期汇票short bill
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:QnK0 逾期汇票overdue bill
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F/zv 宽限日期days of grace
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[.;I} V>4v6)N 电汇telegraphic transfer (T.T)
kb\\F:w(W Xag#ZT e[QEOx/-h2 |/u,6` 邮汇postal order||postal note (Am.)||post office order||money order
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/D 'kJyE9*xU. ~'Korxa y=}o|/5" 本票promissory note (P/N)
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)$%M& Gl4f:` 押汇负责书||押汇保证书letter of hypothecation
.07kG] =s:Z-*vy! *b`1+~p_2 0|mCk 副保||抵押品||付属担保物collateral security
aC3Qmo6?m Q^'xVS_. mW3IR3b .sZ"|j9m 担保书trust receipt||letter of indemnity
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T0@pxl 承兑||认付acceptance
^HWa owy= =_$Hn>vO 6"2IV }(#;{_ 单张承兑general acceptance
Xz'o<S `cFNO: 2}9M7Z",2 `Js"*[z 有条件承兑qualified acceptance
[n$6T gS!zaD7Nr MVDy|i4 .bNG:y> 附条件认付conditional acceptance
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IFFw 部分认付partial acceptance
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