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。
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wUB 会计报表statement of account
PdJtJqA8h\ ,T_HE3 K {<&I4V@+ t#oY|G3O} 往来帐目account current
nJ.pPzH2g [#n~ L6 G@h6>O :{%6<j 现在往来帐||存款额current accout
AV AF!Z {hK$6bD3^ R>[2}R30 |~k=:sSz{ 销货帐account sales
L.lmbxn mgX0@#wFn "ji4xy 7Q} P}9n 共同计算帐项joint account
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2) 未决帐项outstanding account
^]^Y~$u Jg3}U j2By '@RlKMnN +wwpaR` 贷方帐项credit account||creditor account
<6U{I ' e`'O! ?s #DD, &CF74AN# 借方帐项debit account||debtor account
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c wqyx{W`~w I5>HB;Q 应付帐||应付未付帐account payable
X !NH?0) 8vz9o <I yC4JYF]JN [oKc<o7)~" 应收帐||应收未收帐account receivable
jwyJ=W- TZi%,yK {_|~G|Z gCz^JM 新交易||新帐new account
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"%C9 .RH}/D -4Zf0r1u 未决帐||老帐old account
1\{0z3P W@AZ<(RI: 1C^6'9o -o6K_R}R 现金帐cash account
ypwVzCUG i*..]!7e E {4/$} 724E(?>J 流水帐running account
G<9MbMG oOBN 8#2PJHl; =et=X_3- 暂记帐||未定帐suspense account
fOm=#:O ko@I]gi2 F=Z|Ji# iW+ZI6@ 过期帐||延滞帐overdue account||pastdue account
M/:kh,3 "X's>uM ;:vbOG#aSN %L}9nc%~eP 杂项帐户sundry account
<tMiI)0% 4&!`Yi_1L bqFGDmu6' V9I5/~0c 详细帐单||明细表detail account
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l, XWo:~\ 呆帐bad account
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M\X# yDWzsA/X 会计项目title of account
NjMbQM4 @ T'!;) M,8a$Mdqh tcSn`+Bu_` 会计薄||帐薄account-book
:@KWp{ D7 D0v!fF~ R#`hT *^ \xH ,. 营业报告书||损益计算表account of budiness||business report
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!$ m!er"0 %L=roqz Z+' 7c|a 借贷细帐||交验帐account rendered
4gG&u33RrE -1Yt3M& NYM$0v`0YK <oS2a/Nd 明细帐account stated
_=3H!b = J)oa:Q
,u-i9`B |#^u%#'[2 与…银行开立一户头to open an account with
h2`W~g_ RvZi %) S)C =Q~& m@;X%w
f<U 与…银行建立交易to keep account with
U O YM Q[;!z1ur 'M=(5p kn 5q1^ 继续记帐to keep account
R{NmWj['Mg 4};iL) aAh")B2 ib /B!?/ 与…有交易to have an account with
8iB1a6TlL z2i?7)(?;A Gn<s>3E ^6Q(he 作成会计帐||有往来帐项to make out an account with
9IIQon 6k%N\!_TUW lRi-?I|~9 cR[)[9} 清算||清理债务to make up an account
$2A%y14 .M!6${N); Qf6]qJa| nmn$$=~) 清洁帐目||与…停止交易to close ones account with
Wo&MHMP sg;Gk/] oJ ,t]e*q= bmr.EB/ 结帐to close an account
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Ia%A .t.H(Q9 清理未付款to ask an account||to demand an account
]sE~gro .e!dEF)D \9geDX9A - U!:. 结清差额to balance the account with
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qXR>Z=K< 1/c7((]7(, 清算to settle an account||to liquidate an account||to square an account
K{B[(]( !R-M:| lsU|xOB r"x|]nvg^ 审查帐目||监查帐目to audit an account
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GGH2 检查帐目to examine an account
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8#f& 转入A的帐户to charge the amount to As account
>KH.~Jfy L(XGD 'e_^s+l)a R(@B4M2 以计帐方式付款to pay on account
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1q]V/V} 代理某人||为某人on ones account||on account of one
@G+Hrd6 2Vas`/~u~ "*CQ<@+ =hxj B*") 为自己计算||独立帐目on ones own account
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4} 8ME_O~,N 8VQJUwf; vQ>x5\r5O_ 由某人收益并负风险on ones account and risk||for ones account and risk
D+lzISp~e S9S8T+ 6+u}'mSj8 X1?7}VO 由某人负担for ones account||for account of one
Gl}[1<~o Q*&>Ui[& WF,<7mx=- 3[B*l@}j 按某人指示||列入某人帐户by order and for account of one
j9)P3=s ,V'+16xW wvBx]$SC ;wwhW|A 列入5月份帐目for May account
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;w DXu#07\ 编入某中帐项下to pass to the account of||to place to the account of
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AZm ?$i`K| Cj"+` C)l 1wP#?p)c 寄出清算书to send in an account||to send in render an account
=cI -<0QSn S&_Z,mT./ 649{\;*4 @[h)M3DFd 支票薄cheque book
A:PQIcR;V ^ZV1Ev8T6 OD7tM0Wn Sm(X/P=z 支票陈票人cheque drawer
EvSo|}JA[ *@/1]W WP[h@#7< dZcRLLR 持票人cheque holder
^kJ(bBY cK4Q! l6O 0NrUB 8oiO:lyLSt 不记名支票cheque to bearer||bearer cheque
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xP,cS 记名支票||认人支票cheque to order
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#v [&12`!;j 未到期支票postdated cheque
]."~) uc;1{[5`1q Y~z3fd +g/TDwyVH 保付支票certified cheque
}dcXuX4{r Hl-!rP.?0 "Kky|(EQ$$ =nPIGI72VO 未获兑现支票,退票returned cheque
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H$^.1 RhwqAok|lj 横线支票crossed cheque
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yFR{j Y' K+O PNy)TqdRS 普通横线general crossing
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~70 rXl ~D! ueI1O/Mi 特别横线special crossing
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ACpUB t6-He~ 空白支票blank cheque
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a&b MR4e.+#E Fu0"Asxce 失效支票,过期支票stale cheque
G bW1Lq&" Y2lBQp8'| 2cv!85 Tx+!D'> 普通支票open cheque
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xq (41BUX z}Y23W&sX 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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k55s-%Ayr 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
{jyI7r#X $H\[yg>4 Z8vMVo s?-@8.@ 支票换现金||兑现to cash a cheque
&8=wkG% GjVq"S <4lR #>O!N 清理票款to clear a cheque
+Cs[]~ 9E`WZo^. eXs^YPi 5(9SIj^O 保证兑现to certify a cheque
kSL7WQe?j *?? !~RE o )\\(^ld \\ZR~f!< 填写支票数额to fill up a cheque
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!# 支票上划线to cross a cheque
" a&|{bv xi+bBqg<.K sxG8jD ,\){-H/n 开发支票to make out a cheque
t(~V:+W 9 T[?wbYfW "+0Yhr ? a:q>7V|%$ 签发支票,开立支票to draw a cheque||to issue a cheque
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L3N?^^] B|\JGnNQ 透支支票to overdraw a cheque
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{{4 背书支票to endorse a cheque
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Pq 请付票款||清付票款to pay a cheque||to honour a cheque
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xcOC7 wo#,c( DPWt=IFU "V=IG{. 支票退票to dishonour a cheque
@~=*W5 $a@T:zfe (^{tu89ab #oYPe:8|m 拒付支票to refuse a cheque
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拒付支票to stop payment of a cheque
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Sux/=' gTM*td(~^ 提示要求付款to present for payment
\ 4`:~c )X2/_3 O|} p=ny Yy 8?X9r. 见票即付持票人payable to bearer
i-jrF6& 6*aU^#Hz6 w=QlQ\ /g`!Zn8a 支付指定人payable to order
mf W}^mu hEh` cBO /&i6vWMhP ;],Js1m 已过期||无效out of date||stale
Ueb&<tS m ?e::W : MEB] } 3a\De(; 请给出票人R/D||refer to drawer
-u$U~?|` w paI}H# '% if< / ]3\%i2NM 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
si,)!%b n~Yr`5+Z 1a]P+-@u[ v;sWI"Fv! 文字与数字不一致words and figures differ
_2a)b(<tF T!jMh-8 'lMDlTU O .WVIdVO7 支票
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47=YP0r?>T 时间已过account closed
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-AZ b{Bef*`/ ]~@uStHn ]@6L,+W" 更改处应加盖印章alterations require initials
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0B]c`$"aD 时间已过effects not cleared
]^0mh[" w+Y_TJ% bs_< UE MAcjWb~f 停止付款payment stopped
6ltV}Wt- [85b+SKW }a"koL GD1L6kVd1 支票毁损cheque mutilated
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<64#J9T^ FM"[:&> 717OzrF}A? 汇款||寄钱to remit||to send money
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_/NPXDL v@,`(\Ca' 寄票供取款||支票支付to send a cheque for payment
i3vg7V. 7po;*?Ox J6mUU3F9f L>n^Q:M 寄款人a remitter
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"_R_K fC+tu>= 收款人a remittee
zgl$ n f{-,"6Y1 _LFABG= K?u:-QX^ 国外汇票foreign Bill
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N8)]d -FS!v^ c1xX)cF 国内汇票inland Bill
r2\}_pIj uMjL>YLq{? : cPV08i
{8556> \~ 跟单汇票documentary bill
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Vc P6)d#M 空头汇票accommodation bill
"iJAM`Hi l%qfaU2 *G[` T%g O&Y22mu 原始汇票original bill
69 J4p=c, W~5gTiBZ] 75iudki 0x#
V 改写||换新票据renewed bill
Gh}* <X;N g&\;62lV% "?6R"Vk?: .
|`) k 即期汇票sight bill||bill on demand
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$M l;K @h\i<sh!^ ?lm<)y?I7+ …days after date||…days after date…日后付款
nv3TxG r;O?`~2'4 [6?x 6_M ceLr;}?Ws …months after date||…months after date…月后付款
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YY1*^ [OFT!=.y & y2PxC. - qnzNJ_ `R 见票后…日付款…days after sight||…days sight
o3`0x9{ N@"e^i ^y~oXS( ltHuN;C\ 见票后…月付款…months after sight||…months sight
7'5/T]Z =H"%{VeC5 mo]>Um'F xEB4oQ5 同组票据set of bills
"WqM<kLa NJKk\RM@7 :~p_(rE BbI),iP 单张汇票sola of exchange||sole of exchange
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c70B z.W1Za tfv@
)9 远期汇票usance bill||bill at usance
7>gW2m z]sQ3"cmX QzYaxNGv mN#&NA 长期汇票long bill
%Ip=3($Ku[ <4;f?eu mHc2v==X\- ^fM=|.? 短期汇票short bill
iz-O~T/^ vf`] #|lVQ@= 7RgnL<t~:8 逾期汇票overdue bill
S1!_ IK$m NmN:x&/ !p)cP"fa hflDVGBW 宽限日期days of grace
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` 电汇telegraphic transfer (T.T)
dRTpGz U9AtC.IG! SHCVjI6 ^9kdd[ 邮汇postal order||postal note (Am.)||post office order||money order
<zu)=W'R] BimM)4g _j<,qi BCHI@a 本票promissory note (P/N)
Rh7=,=u ;<` I3?:KVa Os1y8ui 押汇负责书||押汇保证书letter of hypothecation
m$$98N CY9`HQ1 %P]-wBJw "(?[$R 副保||抵押品||付属担保物collateral security
+'I8COoiv% O11.wLNH L G9#D #60<$HO:Z 担保书trust receipt||letter of indemnity
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c} j8p'B-yS 承兑||认付acceptance
ZZ6F0FLXJ GgjBLe=C F[OBPPQ3 3!B3C(g 单张承兑general acceptance
%K]nX#.B& FdJC@Y-#uA {EupB?
RbNRBK!{ 有条件承兑qualified acceptance
oDas~0<oh :Zd# }P K#{E87G( E0S[TEDa] 附条件认付conditional acceptance
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T9v06w kLqFh< <`m.Vbvm" #Ryu`b 部分认付partial acceptance
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