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。
\]p[DYBY# 会计报表statement of account
k/#321Z F,$ypGr 0VlB7oF P'CDV3+ 往来帐目account current
2/G`ej!* `n`aA)|< 5Og=`T -MH~1Tw6Z 现在往来帐||存款额current accout
dpcFS0 wWUt44:0O gJI(d6 Mhj.3nN 销货帐account sales
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d yBwCFn.uP- [n;GP@A]R i_qR&X 共同计算帐项joint account
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Rr? x 3?:"D2 未决帐项outstanding account
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Ejf&n )o@-h85"; 贷方帐项credit account||creditor account
k'$UA$2d $X:r&7t+Q[
d365{ 4^rO K 借方帐项debit account||debtor account
QO%#.s -&\?Q_6 #}{1>g{sXt H-aSLc 应付帐||应付未付帐account payable
^qlfdf 5PU$D`7it ~kAen ^l" 应收帐||应收未收帐account receivable
G_UxR9Qo Ss~dK-{e7 }28,fb
/ .TTXg,8#D 新交易||新帐new account
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fEi] ]ZOzqh_0C O*7Gl G 未决帐||老帐old account
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ja~Q m;"i4! 5+[`x']l 现金帐cash account
s&7,gWy}BE qc-4;m o 'cx&:s 'YcoF;&[C 流水帐running account
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Djgm7$* `II/nv0jn <U ?_-0 暂记帐||未定帐suspense account
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Ozq4 -gpF%g`H 过期帐||延滞帐overdue account||pastdue account
ITu6m<V K;wd2/jmJ Iq-+X3i <""
fJ`7 杂项帐户sundry account
HjO-6F#s StP7t >dW~o_u'QN 6(`Bl$M9 详细帐单||明细表detail account
aBO%qmtt ^&W(|R-,J& q!
+? ;(0E#hGN 呆帐bad account
2vit{ k2xOu9ncEj :u7y k@ |
\OG9{q 会计项目title of account
Lit@ m2{\ D:gskK+o6M iJza zQ 'o#ve72z1 会计薄||帐薄account-book
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F q+/c+u?=^ 营业报告书||损益计算表account of budiness||business report
wh\J)pA1 #O<2wMb2< :Z
@!*F 72gQ<Si 借贷细帐||交验帐account rendered
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pT ?2b*FQe 明细帐account stated
<MlRy%3Z :dtX^IT c8cV{}7Kb j7vp@l6`L 与…银行开立一户头to open an account with
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与…银行建立交易to keep account with
\@6nRs8b|N A d0dg2Gw L,&R0gxi LeA=*+zP[ 继续记帐to keep account
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与…有交易to have an account with
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o@A &^C<J 作成会计帐||有往来帐项to make out an account with
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Dh9V5 Fg3VD(D^U Zc"Vf]: 7a@%^G @! 清算||清理债务to make up an account
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&3*O[` KgtMrT5<q -9XB.)\# 清洁帐目||与…停止交易to close ones account with
CKShz]1 -e"~UDq` D-7PO3F:F FE+Y# 结帐to close an account
;}!hgyq Yx21~:9} pA(B~9 WQ M+<xX) 清理未付款to ask an account||to demand an account
8Wn;U!qT |=C&JA bWN%dn$$M |wASeZMO2 结清差额to balance the account with
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]qsLS -@49Zh2' 清算to settle an account||to liquidate an account||to square an account
>uS?Nz5/ 0n25{N E5d?toZ,8" Y6T1_XG 审查帐目||监查帐目to audit an account
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OQ 74VN3m 检查帐目to examine an account
q2* G86 2ZMYA=[! -LF0%G c+PT"/3 转入A的帐户to charge the amount to As account
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H,"G 以计帐方式付款to pay on account
z4f\0uQ 6Q<^,`/T h+e Oe} (fmcWHs 代理某人||为某人on ones account||on account of one
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"*>J{ 为自己计算||独立帐目on ones own account
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lv_|ws 由某人收益并负风险on ones account and risk||for ones account and risk
[6@{^ S<"M5e q\Cg2[nn2 Ekx3GM_] 由某人负担for ones account||for account of one
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8 按某人指示||列入某人帐户by order and for account of one
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p F\~T> <rUH\z5cP 列入5月份帐目for May account
lWS@<j f, 9jK9/$ 4`F(RweGx `Tt}:9/3 编入某中帐项下to pass to the account of||to place to the account of
[%(}e1T( cstSLXD o:ki IZ] %u\Oj \8U 寄出清算书to send in an account||to send in render an account
\|2 0E51B[ SVsLu2tVY ]>fAV(ix 9] /xAsD 支票薄cheque book
kCkSu- $mvcqn; Xz)UH< w=EUwt 支票陈票人cheque drawer
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* DA)+)PhY7K D"o}X TH fUQuEh5_ 持票人cheque holder
~[|&)}q =[%ge{ ,t ":E^&yQ OE87&Cl"{t 不记名支票cheque to bearer||bearer cheque
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u 记名支票||认人支票cheque to order
' uvTOgP, O9OD[VZk yM$@*od DQ7+ 到期支票antedated cheque
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,h 9"mOjL K#bd b j-wSsjLk 未到期支票postdated cheque
RAMkTS :uhU<H<,f Wbo{v r[2+ cIqk=_] 保付支票certified cheque
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/]H6' .kpL?_ %H=d_Nm{ 未获兑现支票,退票returned cheque
JmDi{B? 1iWo*+5 )N[9r{3 ~!( (?8" 横线支票crossed cheque
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普通横线general crossing
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e?W-vi% 特别横线special crossing
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X aRSGI ja<L 空白支票blank cheque
uC{qaMQ .!uXhF' z%xWP&3%" /Qh 失效支票,过期支票stale cheque
Oax*3TD [J0f:&7\ "YU<CO;4VV yWI30hW 普通支票open cheque
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>ZF H;('h#=cD USgZ%xk2 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
z~[:@mGl /.1c<! l1 (6*+ BJGL &N 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
YyOPgF] M *|)a@VL ~>C@n'\lv }j=UO*| 支票换现金||兑现to cash a cheque
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eO ><<(6 Z(Styn/x 清理票款to clear a cheque
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保证兑现to certify a cheque
k'O^HMAn! b1rW0}A W5C8$Bqm UC3&:aQ! 填写支票数额to fill up a cheque
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.~] ckn0I #G</RYM~m _=,\uIrk 支票上划线to cross a cheque
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gcS?r : jA<(#lm; Q7<%_a 开发支票to make out a cheque
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@ 签发支票,开立支票to draw a cheque||to issue a cheque
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=`-w 透支支票to overdraw a cheque
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rr Z;=h= Zv[D{ \<e? 背书支票to endorse a cheque
&,v-AL$:Q ++9?LH4S4 W=E+/ZvPt \[\4= !v 请付票款||清付票款to pay a cheque||to honour a cheque
G909R> r4YiXss aPU.fER |}^me7C,[ 支票退票to dishonour a cheque
I{bDa'rX $,Eb(j D.[h`Hkc I |PEC-( 拒付支票to refuse a cheque
ON(OYXj Dx)>`yJk$; n8pvzlj1 ppm=o4`s[ 拒付支票to stop payment of a cheque
<v=$A]K x3>ZO.Q $C
gl$A ^"dVz. 提示要求付款to present for payment
Q,ezAE 8+f{ / }nEa9h ^_4e^D]P" 见票即付持票人payable to bearer
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,<2 支付指定人payable to order
hQeGr2gMq Ie<H4G5Vh jj,CBNo( ~mF^t7n] 已过期||无效out of date||stale
#r|qitL3 bIXudE[8zq `w6*(t:T DX2_}|$! 请给出票人R/D||refer to drawer
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K f};RtRo2 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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B\v 文字与数字不一致words and figures differ
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z[Zi %jE0Z4\ 支票
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+`J~c|( 时间已过account closed
!V'~<& K/YXLR + {e+}jZ[L G$^u2wz. 更改处应加盖印章alterations require initials
/n2qW.qJ> {X\%7Zef+ Ia[4P8Z )krBjF.$ sv.?C pE
s||c#+j"8 时间已过effects not cleared
d[\$a4G+ !b"2]Qv %{|67h LE|DMz|J 停止付款payment stopped
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{ v [ ~eZ]LW]) ,bxGd!&{Q 支票毁损cheque mutilated
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Zzfg R0#'t+7^ 汇款||寄钱to remit||to send money
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g9Grk ri2`M\;gt 寄票供取款||支票支付to send a cheque for payment
uhm3}mWv =E$B0^_2RC
/ M@[ 8 *=}\cw\A 寄款人a remitter
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z *7w,o?l 9'=ZxV "$n ff=] 收款人a remittee
:'4", ":_~(?1+ M1q_gHA 8Sk$o.Gy 国外汇票foreign Bill
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E>{4]W 国内汇票inland Bill
Ck:+F+7_v rh DiIO_ Eq=j+ch7 Ie[DTy 跟单汇票documentary bill
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6QE=: [a!)w@I: =PjxMC._ 空头汇票accommodation bill
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v 原始汇票original bill
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(F&o!W r3+ 改写||换新票据renewed bill
P7epBWqDP 3$9V4v@2 RBLOc$2 y" |gC!V} 即期汇票sight bill||bill on demand
X.V4YmZ-; Js&.p9S2 /bF>cpM >uxAti\ …days after date||…days after date…日后付款
!ou;yE&<, c=D~hz N l(HxZlHr r&_e3#]* …months after date||…months after date…月后付款
s`|KT&r VV/aec8 k3T374t1b <cFj-Ys(T 见票后…日付款…days after sight||…days sight
~|S}$|Mi50 }S;A%gYm ]QQeUxi >=86*U~ 见票后…月付款…months after sight||…months sight
lHFk~Qp[ kz G W/ x->+wJm@s X6j:TF 同组票据set of bills
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^|F Fw8b^ew ,'n`]@0?\ @p@b6iLpO 单张汇票sola of exchange||sole of exchange
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< 远期汇票usance bill||bill at usance
+~sqv?8 z3{Cp:Mn <O.|pJus C#B|^A_ 长期汇票long bill
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W![~"7? x.sC015Id 短期汇票short bill
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Q$C#:? }qR6=J+Dx 逾期汇票overdue bill
<*9(m yY]E~ Pj_*,L`mZ 5}b)W>3@` 宽限日期days of grace
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%Y|Z q8H nPXV 'hFL`F* e-%q!F(Bf 电汇telegraphic transfer (T.T)
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7LJm<g x<7? Cu_-QE 邮汇postal order||postal note (Am.)||post office order||money order
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_h 6c[* Xpt9$=d HA[7)T N1E 本票promissory note (P/N)
50`|#zF^# j<R&?* t*)!BZ fe8hgTP| 押汇负责书||押汇保证书letter of hypothecation
>s )L(DHa" !N!AO(Z zFQm3 !. =\mJ5v"hA 副保||抵押品||付属担保物collateral security
$R+rB;=a! lPrAx0m13% 9aX!<Z :98:U~d1 担保书trust receipt||letter of indemnity
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6J">@+ ~SmFDg$/m R}IuMMx 承兑||认付acceptance
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. +1@'2w{ 单张承兑general acceptance
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H.| IVa6?f6H_ Z[0/x.pp$ 有条件承兑qualified acceptance
r8!pk~R5] - P" &|#,Bsk"@ 6{0MprY 附条件认付conditional acceptance
4#:C t* f z`NJelcuz\ B@#vS=g U3{4GmrT 部分认付partial acceptance
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