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。
.}AzkKdd@ 会计报表statement of account
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z u}zCcWP|L fpCkT [&m 往来帐目account current
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(}$pf6s @S69u s} 现在往来帐||存款额current accout
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0?]Y^: 销货帐account sales
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$ 0x 共同计算帐项joint account
ZGstD2N$ PS" , %kod31X3< 8T:?C~" 未决帐项outstanding account
Z0Tpz2m Z*9Qeu-N: 9Ai e$= `v]|x,l+C 贷方帐项credit account||creditor account
>mk} d&!;uzOx f)~j'e \O*8% 借方帐项debit account||debtor account
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WJv<3 ~OuK ewr\ DEdJH4 2ZZ%BV!s 应付帐||应付未付帐account payable
&#keI., 0E6>PE; [Pn(d[$z v-(Ry<fT9 应收帐||应收未收帐account receivable
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j -H2h q%G"P*g$( 0j=xWC 新交易||新帐new account
bO)voJ< :\]TAQd- 8'niew
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W 未决帐||老帐old account
kOu C@~, %OI4}!z@l :A~6Gk92A 4,nUCT 现金帐cash account
4pYscB oS2L"# Cb`2" mpWS X9|={ng)g# 流水帐running account
B+8lp4V9% !x%$xC^Iz ws
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#fv 暂记帐||未定帐suspense account
Ys+2/>! @X$~{Vp__ PVNDvUce HDV@d^]- 过期帐||延滞帐overdue account||pastdue account
^HO'"/tB@D p!b_tyJ /Dmuvb|A #i t) 杂项帐户sundry account
u\&F`esQ2 z 1~2w: 5{`a \;* ZxDh94w/ 详细帐单||明细表detail account
h(<2{%j ><l|&&e- X:0-FCT;\ j'2:z# 呆帐bad account
lRy^Wp sI&|qK-( AW6 "1(D %^zGM^PD 会计项目title of account
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? jDyG~de ees^j4 BEfP#h=hr 会计薄||帐薄account-book
eeOE\ vrGx<0$ a7Xa3 vlpO 5[qCH(6 营业报告书||损益计算表account of budiness||business report
1kX>sajp~ cBGR%w\t% 0q ! [k<w'n* 借贷细帐||交验帐account rendered
@hz~9AII9 ]:K[{3iM +|iJQF +~ZFao qf 明细帐account stated
:m{;<LRV S.E'fc1 5nQxVwY 5GHW~q!Zo\ 与…银行开立一户头to open an account with
6u6,9VG, fxcCz 5 :JI&ngWK m})EYs1 与…银行建立交易to keep account with
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kX1#+X HOPi2nf{ sf(2~BMQI 继续记帐to keep account
NH$!<ffz m7n8{J1O2 HUuZ7jJwf =D}]|ie 与…有交易to have an account with
ww^!|VVa 0CtPq`! s2N~p^ aN,.pLe; 作成会计帐||有往来帐项to make out an account with
%s(Ri6R& Nfdh0v \0'0)@uziQ ky^u.+cZ 清算||清理债务to make up an account
ymr#OP$<S l`M7a9*U V39`J*fI Gd:fh5u': 清洁帐目||与…停止交易to close ones account with
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F5 >oOZDuj V]fsjpvlmr Ug=)_~ 结帐to close an account
^~65M/ 5m(V(@a3 +o*&JoC V+y yy-/ 清理未付款to ask an account||to demand an account
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~R 5jS8{d0 结清差额to balance the account with
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>/* 8<w8"B.i 清算to settle an account||to liquidate an account||to square an account
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YL+F `~S; UG 审查帐目||监查帐目to audit an account
B+w< 0No no`> r}C _ +?v'# PL6f**{- 检查帐目to examine an account
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VPMq7}i aIsT"6A~{ Kz`g Q |S g,,'Pdd7Pn 转入A的帐户to charge the amount to As account
OY?x'h h,u?3}Knnb nxZ[E.-\ B[8`l} t 以计帐方式付款to pay on account
8E:d!?<^&I l^,"^vz 4#c-?mh_ 7yDWc m_y 代理某人||为某人on ones account||on account of one
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为自己计算||独立帐目on ones own account
Xu+^41 )t#v55M u#&ZD| BWHH:cX 由某人收益并负风险on ones account and risk||for ones account and risk
1[&V6=n y {PUklq zP(UaSXz/ B{^ojV;]m 由某人负担for ones account||for account of one
e71dNL'$ m\];.Da -T0@b8 ;94e 按某人指示||列入某人帐户by order and for account of one
|8:IH@K* ff3HR+%M ;vDjd2@ #,4CeD|(D, 列入5月份帐目for May account
F}C.F )PNeJf|@ jZ5 mpYUO '. '} 编入某中帐项下to pass to the account of||to place to the account of
P t)Ni y_F{C 9KE `]q>A']Dl UDUj 寄出清算书to send in an account||to send in render an account
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b; 支票薄cheque book
pFZ2(b& 7Y?=ijXXx\ ~}g"Fe l1utk8'- 支票陈票人cheque drawer
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持票人cheque holder
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@o g&l; wy1xZQ<5 不记名支票cheque to bearer||bearer cheque
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记名支票||认人支票cheque to order
{);S6F$[3 YjT7_|`(] Pl>S1 x2KIGG^ 到期支票antedated cheque
;ZSJ-r Pz/bne;= >H*?ktcW BJ]4j-^o 未到期支票postdated cheque
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#7YWs 保付支票certified cheque
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G/w&yd4 vuOixAkw 未获兑现支票,退票returned cheque
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W?T8. 7LQLeQvB W6d[v/+K+ ) sh+cfTCb 横线支票crossed cheque
~; emUU %B,>6 `[ {NS6y \, 4^KeA". 普通横线general crossing
^o*$OM7x /hojm6MM EqN_VT@ I1IuvH6 特别横线special crossing
O e-FI+7 :#?Z)oQpT u; c)Tt #LGAvFA*_F 空白支票blank cheque
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gCVgL]jj( 失效支票,过期支票stale cheque
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Y_ jJ}3WJ i#uc 普通支票open cheque
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(iwZs:k- WSt&?+Y 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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q&j4PR{ yo#aX^v~y 1Q&\y)@bT 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
\c"{V-#o\ mHm"QBa! 3kTOWIX yX^/Oc@j 支票换现金||兑现to cash a cheque
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s 4v0auK 清理票款to clear a cheque
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89DdZk |f:1Br 保证兑现to certify a cheque
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[D| 填写支票数额to fill up a cheque
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L{, -<Wv7FNpD 0[f8Gb3 支票上划线to cross a cheque
3gUGfedi 6X2~30pdE )A@i2I ODggGB` H` 开发支票to make out a cheque
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Lk 签发支票,开立支票to draw a cheque||to issue a cheque
'@{'T LMCi gcaXN6 C u_;&+o2 "@!B"'xg 透支支票to overdraw a cheque
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?qdZ]M4e -Um|:[*I 背书支票to endorse a cheque
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l1j m(CbMu 3I" <\M4x 请付票款||清付票款to pay a cheque||to honour a cheque
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_Y< /C'dW `egyk)"aM xE[CNJ%t^, 支票退票to dishonour a cheque
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x]6wiV `T-lBwH 拒付支票to refuse a cheque
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]# T%opkyP>= 拒付支票to stop payment of a cheque
)\!-n]+A 5D~>Ed; YFGQPg 9b8kRz[ c 提示要求付款to present for payment
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/@j A#WvN> 见票即付持票人payable to bearer
S~Z`?qHWh &3o[^_Ti W@T_-pTCjK 1]yjhw9g 支付指定人payable to order
3RW3<n f19~B[a `;:zZ8* #?V7kds] 已过期||无效out of date||stale
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cT3A W=$cQ(x4Z B(omD3jzN ^T{ww=/v 请给出票人R/D||refer to drawer
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f qMA K"%x K<3$>/| x c[BQ|P= 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
Xyf7sHQ r=`]L-}V t!u{sr{j= I1TzPe 文字与数字不一致words and figures differ
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#Is/j = jDaWmy<ha 支票
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tR;? o,T 时间已过account closed
0D\b;ju< TsX(=N_ Rzolue 8 i;yr=S,a0/ 更改处应加盖印章alterations require initials
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*>ilT5q 时间已过effects not cleared
?;//%c8,. 5T,In+~Kd HifU65"8 !JkH$~ 停止付款payment stopped
j.5;0b_L^ Fp`MX>F $?dAO}f3O) vbZGs7% 支票毁损cheque mutilated
o`!7~n XO=UKk+EK _QhB0/C 8ol R#> 汇款||寄钱to remit||to send money
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0 e>ZF? (a0 ~[|zf*ZISG 寄票供取款||支票支付to send a cheque for payment
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4QWB6\U 寄款人a remitter
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1fK 5&uS700 Od>^yhn P p}N-me>_ 收款人a remittee
05|,-S d^&F%)AT w(P\+ m <% t;Rdrk 国外汇票foreign Bill
;T|y^D V!'N:je $rZ:$d.C `f@VX
:aL} 国内汇票inland Bill
Ozygr?*X ]Tje6iF t*fG;YOg `VT0wAe2; 跟单汇票documentary bill
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^GXy:S$ a=55bEn jJpSn[{ 空头汇票accommodation bill
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Z e 原始汇票original bill
LNp%]*h ,tEvz gc'C"(TO( -jZP&8dPH 改写||换新票据renewed bill
a{lDHk`Wf W~1/vJ.*l _{EO9s2FG &h7q=-XU 即期汇票sight bill||bill on demand
x 5u.D^ <JA`e+Bi Oc;/'d2 I5"ew=x# …days after date||…days after date…日后付款
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*~~ -%XvWZvZ lR!Sdd} - …months after date||…months after date…月后付款
kRs24= K8dlECy O<R6^0B42 x8a?I T. 见票后…日付款…days after sight||…days sight
n'/w(o$& Co2* -[R VV(>e@Bc4 guC/eSxv 见票后…月付款…months after sight||…months sight
:E|HP#iwu r9Ux=W\ \C3ir & d[.kGytUt 同组票据set of bills
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K k_9tz}Z ZQvpkO7}M @:@0}]%z9 单张汇票sola of exchange||sole of exchange
%h**L'~`` %Fc,$ = I/bED~Z:a xMsos?5} 远期汇票usance bill||bill at usance
Q6y883>9 W{Cc wq IMY?L 9.|+KIRb 长期汇票long bill
3G9YpA_}X "(}xIsy ZdEeY|j 0s = h*"[ 短期汇票short bill
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#q~SfG 逾期汇票overdue bill
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D.S" v{ .-x\; 宽限日期days of grace
I)ub='+&; omM*h{z$$ 4Vj|k\vE4 *b?C%a9 电汇telegraphic transfer (T.T)
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R <@n/[ +3 邮汇postal order||postal note (Am.)||post office order||money order
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l ;$@7iL 本票promissory note (P/N)
QP|Ou*Qm) (LPMEQhI: -zg,pK$+ p_Fc:%j> 押汇负责书||押汇保证书letter of hypothecation
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FK ~.M{n&NM 副保||抵押品||付属担保物collateral security
h&J6 `G\uTC pk #NVtZs!V/ M#on-[ 担保书trust receipt||letter of indemnity
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":7 B:5(sK _3h(R`VdWO 承兑||认付acceptance
o)'T#uK Zo`'xg eX9{ wb( -UkP{x)S 单张承兑general acceptance
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(g$Yi 有条件承兑qualified acceptance
!<]%V]5[_ dg 0`0k Mn $TWhg' _{&znXf>?6 附条件认付conditional acceptance
sM({u/ &^4\Rx_I Kxz<f>`b/ QRXsLdf$$ 部分认付partial acceptance
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