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。
@z>DJ>htN 会计报表statement of account
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:wgt vF1Fcp.@ 往来帐目account current
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hRZYvZ3 AejM\#> 现在往来帐||存款额current accout
C!)ZRuRv >35W{d %a']TX 63/a 0Yn 销货帐account sales
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WaSZw0U}y &pW2R} 共同计算帐项joint account
m~-O}i~) c&C*'c-r Ako]34Rl, `RXlqj#u 未决帐项outstanding account
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=Qw I>{o]^xw-D R5&<\RI0 贷方帐项credit account||creditor account
iP6?[pl8 %F\.1\&eE ik1asj1 '3?-o|v@D 借方帐项debit account||debtor account
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9 !$&1|,* [:+f Y[4== 应付帐||应付未付帐account payable
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T$h;O hbEqb{#}@ 应收帐||应收未收帐account receivable
'I$kDM mwh YdyTt5- ZsSW{ffZ77 X8):R- J 新交易||新帐new account
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l%K u U%Z%O 未决帐||老帐old account
~t n$AtK 'KDt%?24 E1SWZ&'; 5)A[NTNJx 现金帐cash account
NY|hE@{2. d0R;|p''Z %7 QSBL e=3C*+lq\ 流水帐running account
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暂记帐||未定帐suspense account
R+z'6&/ =I uQ|LkL%<^ Ve${g`7& Kwi+}B! 过期帐||延滞帐overdue account||pastdue account
',/# | LcB+L]( oY0*2~sg (H"{r 杂项帐户sundry account
ug.|ag'R I L,l XB< JY@bD: K1o>>388G 详细帐单||明细表detail account
.)=*Yr M \GQRpJ#h1 w}#3 pU<< ;K~=? k 呆帐bad account
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s] }a#T\6rY 会计项目title of account
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,k 会计薄||帐薄account-book
`JY+3d,Ui \o=9WKc 'J3yJ{ zA}JVB 营业报告书||损益计算表account of budiness||business report
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`LF< A FBH(ms't b8Z_oN5! 借贷细帐||交验帐account rendered
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P; ZZZ`@pXm; 明细帐account stated
$_;rqTk]g U;IGV~oT M$.bC0}T q'a]DJ` 与…银行开立一户头to open an account with
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;~6 :*BN>*1^\r uF1 4; (+;D~iN` k 与…银行建立交易to keep account with
oV;sd5'LG Q)BSngW+ ms;zC/ #d3_7rI0V 继续记帐to keep account
QH4m7M@ni tu"-]^ J%|; .>}I/+n 与…有交易to have an account with
Z.!<YfA) kr|r-N` FyWf`XTO s8[( 作成会计帐||有往来帐项to make out an account with
O`1!&XT{x y9]7LETv\M aMGh$\Pg QIU%!9Y 清算||清理债务to make up an account
a%BC{XX w'A *EWO SmD#hE[ TTl9xs,nO 清洁帐目||与…停止交易to close ones account with
`7y3C\zyQ xzOvc<u 5de1r B| Lg(G&ljE@k 结帐to close an account
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BeQ'\#q, v;G/8>GRy ~PQR_?1 清理未付款to ask an account||to demand an account
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tj}i iG"v ,1B4FAR& 结清差额to balance the account with
:UH*Wft1 #:yAi_Ct H1%o)'Kut4 +mD;\iW] 清算to settle an account||to liquidate an account||to square an account
qi7*Jjk>90 rA8NE> frm[<-~ w0 I4w``""c 审查帐目||监查帐目to audit an account
yx&}bu\ UtJfO`m9P *oIIcE4g7 42hG}Gt 检查帐目to examine an account
PWvT C`? ".Q]FE@> S{bp'9]$y *^7^g!=z2 转入A的帐户to charge the amount to As account
Gw-{`<CxE 5xnEkg4q4 }j1;0 kb? %La/E# 以计帐方式付款to pay on account
N4-Y0BO {yT<22Fl !,Gavt7f C"`\[F`.k 代理某人||为某人on ones account||on account of one
^t<L )>b1%x} = ,K6ODtw. Zn.S65J*u 为自己计算||独立帐目on ones own account
NcwUK\ 2,B^OZmw 2uY:p=DxG9 J32{#\By 由某人收益并负风险on ones account and risk||for ones account and risk
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.0I` wRwx((eb y,Bj,zw 由某人负担for ones account||for account of one
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x: <?8cVLW}O 2++$ Ql/ 按某人指示||列入某人帐户by order and for account of one
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Q/# 列入5月份帐目for May account
X,o ]tgg= d@cyQFX "Ya;&F.' em^2\*sxpA 编入某中帐项下to pass to the account of||to place to the account of
s%>u[-9U r[kHVT8 Sqmjf@o$> +U<Ae^V 寄出清算书to send in an account||to send in render an account
e2;=OoBK ci(BPnQ l{ fL~O ko!aX;K 支票薄cheque book
WYCDEoqU2 GLV`IkU % [czWUD ahM?;p 支票陈票人cheque drawer
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gT"# 持票人cheque holder
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不记名支票cheque to bearer||bearer cheque
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Y ! 记名支票||认人支票cheque to order
dwzk+@]8 c1f`?i}. D{[i_K 9x8Ai 到期支票antedated cheque
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eP[*Q iqXsDgkr !:g\Fe] 未到期支票postdated cheque
SS,'mv )[t3-' uk.x1*0x O,I7M?dRf 保付支票certified cheque
?nR$>a` R ta_\Aj! ux7g%Q^" [vCZD8"Y8 未获兑现支票,退票returned cheque
zjx'nK{eI k1FG$1. 4Gy3s|{ O}Do4>02 横线支票crossed cheque
{+QQ<)l^tJ _Nbh Wv ve=1y) cXOb= 普通横线general crossing
)#cGePA sWLH"'Z <{1 3Nd'o pC)S9Kl 特别横线special crossing
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gAo qjvIp- 空白支票blank cheque
;|K(6) z* :.maq /#?i +z :w c.V 失效支票,过期支票stale cheque
MXpj_+@ s|8_R; &$NVEmW-J en gh3TZC 普通支票open cheque
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B3Esfk !O8vr4= 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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P{]3K 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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bYm C0Ti9 支票换现金||兑现to cash a cheque
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清理票款to clear a cheque
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;d9bd)A 1Q$Z'E}SK@ 保证兑现to certify a cheque
f_Q_qckB%x +Gvf5+ 5VR +hS}msu' Lpdp'9>I 填写支票数额to fill up a cheque
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'9 支票上划线to cross a cheque
w_i$/`i+ %.D@{O cB7=4:U SQbnn" 开发支票to make out a cheque
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"lk 签发支票,开立支票to draw a cheque||to issue a cheque
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yq hQgi--Msw' pOip$Z 背书支票to endorse a cheque
5X-cDY*| dDy9yw%f? *(x`cf;k Aj4i}pT 请付票款||清付票款to pay a cheque||to honour a cheque
_>*$%R )vk$]<$ 4>Q6!" 7@Qz 支票退票to dishonour a cheque
fF8g3|p: mOyBSOad4 "Gxf[6B kf$0}T` 拒付支票to refuse a cheque
W%.Kr-[?`o 8<6;X7<- [ua{qJ9 m`-{ V<(M 拒付支票to stop payment of a cheque
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#"gGb qGgT<Rd~1 提示要求付款to present for payment
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V5RfxWtm: =8fp4#]7 见票即付持票人payable to bearer
,?7URx* jO$3>q r/fLm8+ }dE0WJcO 支付指定人payable to order
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}+ 已过期||无效out of date||stale
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LO[ HkEfBQmh a!P?RbW 请给出票人R/D||refer to drawer
k|nv[xY0 Rg,pC.7; b4s.`%U V\WqA8 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
QkwBw^'_5 W)?B{\ aDTNr/I e&E""ye 文字与数字不一致words and figures differ
X[}5hZcX zN {'@B 5R/!e`(m *<zfe. 支票
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Qhsh{muw( ?x"<0k1g *obBo6!zM 5EIh5Y EU> 更改处应加盖印章alterations require initials
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P|_>M SO1' 时间已过effects not cleared
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A$Mmnu% r%JJ5Al.S e-ILUzT 停止付款payment stopped
NSUw7hnWvz 3VbMW, _&" fn(KmuNA x-+Hy\^@| 支票毁损cheque mutilated
gh|TlvnA p@y?xZS <V#9a83JP Dx/BxqG6}_ 汇款||寄钱to remit||to send money
7/w)^&8 )"2)r{7: 0~Z>}( iF?4G^ 寄票供取款||支票支付to send a cheque for payment
eYMp@Cx KyK%2: Lqb9gUJ:U a_P8!pk+5 寄款人a remitter
6Lr G+p` U6e 0{n *Fb]lM7D 'z8?_{$ 收款人a remittee
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~tWIVj{ Tz[ck'k GSIRZJl 国外汇票foreign Bill
9q5jqFQ \C $LjSS- _8Cw_ FCnOvF65 国内汇票inland Bill
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U eW,{E)x: SKt&]H 7)tkqfb] 跟单汇票documentary bill
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NfW 空头汇票accommodation bill
<fg~+{PA& m r"b/oM{ tBC`(7E} \H^DiF%f9 原始汇票original bill
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A[:0?Ez= viB'ul7o f1s3pr?? 改写||换新票据renewed bill
U:"X * OGW,[k=2{ vy&'A$ H yuIy?K 即期汇票sight bill||bill on demand
OSreS5bg C+o1.#]JM @h7)M:l M3 MB{cA2 …days after date||…days after date…日后付款
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5&Z uH*moVw@5 …months after date||…months after date…月后付款
\#Md3!MG 8J|2b; Vf QS7<7+ FM$$0}X 见票后…日付款…days after sight||…days sight
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y07l5 #gW"k;7P 见票后…月付款…months after sight||…months sight
XhEZTg; #+CH0Z eX)'C>4W WB)pE'5 同组票据set of bills
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+;r1AR1)x 单张汇票sola of exchange||sole of exchange
mok94XuK) 2{U5*\FhVX ^!&6z4DP N+lhztYQ? 远期汇票usance bill||bill at usance
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e:P_\6 +O$`8a)m >EE}P|=- 长期汇票long bill
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{.{d]B u~rPqBT{d3 短期汇票short bill
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P5Bva 宽限日期days of grace
#,[z}fq %Ev)Hk Xsk/U++ B,V:Qs6" 电汇telegraphic transfer (T.T)
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6 &s#O iF8 v[~~q 邮汇postal order||postal note (Am.)||post office order||money order
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xiv8q/ q}PUwN6 <) cJz 本票promissory note (P/N)
^O.` P V~#8lu7; 3>>Ca;>$ Sq]VtQ( 押汇负责书||押汇保证书letter of hypothecation
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\8; 8B?*?,n5 '}l7=r .TeGA; 副保||抵押品||付属担保物collateral security
_U|rTil ?%cZO" 8\F|{vt# 63`5A3rii 担保书trust receipt||letter of indemnity
TO&^%d btOx\y} \zh`z/=92 [_`<<!u>- 承兑||认付acceptance
%0p9\I RD6>\9 Fs}B\R/J o\<JG?P 单张承兑general acceptance
18^K!:Of 5d;(D i5z WN $KS"b6} ],
IQ~ 有条件承兑qualified acceptance
CZ!gu Y= .unlr_eA 00LL&ot 1! j^ 附条件认付conditional acceptance
zh{I;~syh lDL(,ZZS` x"7PnN|~ a51}~V1 部分认付partial acceptance
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