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。
43pe6 ^. 会计报表statement of account
^$50[ "(3u)o9 PJcfiRa'jQ 1$8@CT^m 往来帐目account current
MoE&)~0u& Z4EmRa30 p 4Wp5[(bg NNF"si\FE 现在往来帐||存款额current accout
59O-"Sc[ puJB&u"4L #]x3(}3W mUbm3JIjJ 销货帐account sales
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J\kR 共同计算帐项joint account
QXZyiJX} ov,|`FdU^T [Q0V 5P~Q' 1vxRhS&FY 未决帐项outstanding account
J\r\_P@;c ~g\~x c3 O/#* H.m]Dm,z 贷方帐项credit account||creditor account
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NV?CD X58U>4a pY`$k#5 \ dFE.4 借方帐项debit account||debtor account
}! EVf RbX9PF"|+ RkE)2q[5 Z-U u/GjB 应付帐||应付未付帐account payable
W!wof-1 ]*#i_dho7 Ifn|wrx;g wX0D^)NtF 应收帐||应收未收帐account receivable
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o#O 0+e=s0s. 新交易||新帐new account
[zx|3wWAX- F(yR\)!C &t^*0/~
:$$~$P 未决帐||老帐old account
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vN'+5*Cgy6 现金帐cash account
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~sJVk6 . vb##D uQIPnd(V 流水帐running account
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rx2)uUbR "pM>TMAE 509T?\r 暂记帐||未定帐suspense account
(oGYnN,2 !0W(f.A{K WT'-.UX m uu.X>agg 过期帐||延滞帐overdue account||pastdue account
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P;0KtQ E`o_R=% ^OKm ( -qc'J<*^4 杂项帐户sundry account
t`Kpbfk ,VS\ mG/}s N4vcd=uG# k|/VNV( =0 详细帐单||明细表detail account
Y~vk>ZC ubM1Q r $|=|"/ 8"j $=T6;W 呆帐bad account
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会计项目title of account
ku5|cF*% <=NnrZOF gD9CA* ^3dc#5]Xf 会计薄||帐薄account-book
1m~|e.g_'` gy}3ZA*F R!M' g>VtPS5 y 营业报告书||损益计算表account of budiness||business report
]`$6=)_X t`8Jz~G` 7Mh'x:p C~h#pAh 借贷细帐||交验帐account rendered
b-_l&;NWg 3N_KNW |HycBTN#E
=`3r'c 明细帐account stated
VeWh9:"bJ {N2GRF~c-y Z
?+ )ox d~aTjf 与…银行开立一户头to open an account with
zIF1A*UH rN&fFI u&l;\w wO,qF
Y 与…银行建立交易to keep account with
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^(#b,k# w5i*pOG)Z 8'Q+%{?1t 继续记帐to keep account
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eQ'E`S_d }ekNZNcuM &}u_e`A 与…有交易to have an account with
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HHN nh 2?ue.1C 作成会计帐||有往来帐项to make out an account with
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(Iv@SiZf( NN7KwVg 清算||清理债务to make up an account
Aa9l-:R l iY/BkpH \*MZ1Q*x aUMiRm- 清洁帐目||与…停止交易to close ones account with
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@>z.chM; Jj]<SWh !*c%Dj 结帐to close an account
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oE:] 3mo<O}} w_U#z(W3l .B^tEBGVD 清理未付款to ask an account||to demand an account
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ql^ ar@,SKU'K W(qK?"s2 i`i`Hu> 结清差额to balance the account with
@u+LF]MY S>5w=RK @^0}w k vmg
d 清算to settle an account||to liquidate an account||to square an account
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.\`MoH =&g:dX|q8 sB0]lj-[Un 审查帐目||监查帐目to audit an account
|+h x2?Nv .P8m%$'N Mprn7=I{Tg vo#$xwm1 检查帐目to examine an account
GB+$ed5@< V~Guw[RA =glG | [ !~8TF 转入A的帐户to charge the amount to As account
1^AQLOiRE1 m!INbIh N8T.Ye N UaG&HGg]! 以计帐方式付款to pay on account
|s#,^SJ0 yTc&C)Jba 5bZ0}^FYF &|IO+'_ 代理某人||为某人on ones account||on account of one
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f"s z>W?\[E<2 ?RE"<L 2x gk$E$ 7 为自己计算||独立帐目on ones own account
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tu)wr 由某人收益并负风险on ones account and risk||for ones account and risk
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b~=" {DVMs|5;^ JrxQ.,*i 由某人负担for ones account||for account of one
G_WFg$7G% !FK)iQy$0 {#t7lV'4 )REegFN@ 按某人指示||列入某人帐户by order and for account of one
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Seav nr>Yj?la f4`Nws-dP 列入5月份帐目for May account
OZKZv, P(\x. d: MO1H?Uhx K6F05h 5S 编入某中帐项下to pass to the account of||to place to the account of
&i805,lx $;";i:H` K=4|GZ~p}` Z@ec}`UO|u 寄出清算书to send in an account||to send in render an account
6!6R3Za$ 5rtE/{A \^cXmyQ <% #T>pu/EQX_ 支票薄cheque book
juWbd|ad" Eg4&D4TGp )*}?EI4. y2B'0l 支票陈票人cheque drawer
>2'A~?% jlyuu $|@-u0sv fn5!Nr , 持票人cheque holder
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u7&5t Yi`DRkp]3 A0ZU #"'/ 不记名支票cheque to bearer||bearer cheque
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~e5 记名支票||认人支票cheque to order
;t/KF" |41~U\ 8yswi[ LCSJIt 到期支票antedated cheque
O^~nf% b-#oE{(\' gd0a,_`M Nc^:v/(P 未到期支票postdated cheque
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(F#2z\$; #8WHIDS> gP!k[E,Q8 保付支票certified cheque
Jg&f. Eb&=$4c= <`BDN
0,cU^HMA 未获兑现支票,退票returned cheque
#=ko4?Wr( Gg^gK*D XCGK&OGI /i"1e:cK 横线支票crossed cheque
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9$d?Y9 普通横线general crossing
5',&8 ] $F% OFZo"XtF cU "uKR 特别横线special crossing
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&o&gb 0<Rq Rf!$n7& \ >=Na, D 空白支票blank cheque
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0 fKkS_c
2 失效支票,过期支票stale cheque
#_'^oGz` @n$/2y_. NC"X{$o2 Upc_"mkI. 普通支票open cheque
Xz'o<S `cFNO: 2}9M7Z",2 ^= qL[S6/M 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
[n$6T "i\^GK= 3g3Znb EuKkIr/( 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
_"#n%@ u"U7aYGkY <SSkCw pvdCiYo1r 支票换现金||兑现to cash a cheque
1+Q@RiW /kqa|=-`q CH0Nkf L1MG("R 清理票款to clear a cheque
D0X!j,Kc l-8rCaq&J rotu#?B ]4,eCT 保证兑现to certify a cheque
TV?MB(mN Eu[/* t+l mv#*%St5 a6 "-,Kg 填写支票数额to fill up a cheque
p<\7" SB= Z)<lPg!YAR Oh,]"(+ B|r' 支票上划线to cross a cheque
#1p\\Av xks Me Fm[3Btn jaQH1^~l/- 开发支票to make out a cheque
ZQ_AqzT3D yVyh\u\ z2
mjm ggy9euWV 签发支票,开立支票to draw a cheque||to issue a cheque
KESM5p"f Yb%#\.M/y nPUD6<bF a:F\4x= 透支支票to overdraw a cheque
wotw nE c-ql mTL JajE/ @iN"]GFjS 背书支票to endorse a cheque
9u%(9Ae H`rd bE JgBC:t^\pV -[[(Zx 请付票款||清付票款to pay a cheque||to honour a cheque
0x fF gzN51B =D N
t\ZM P[tYu: 支票退票to dishonour a cheque
Yw_!40` gKtgW&PYm ]D,\(| P+DIo7VTX 拒付支票to refuse a cheque
gmZ] E45 k`J|]99Wb E@4/<;eKK z#2n+hwE 拒付支票to stop payment of a cheque
Zr[B*1,ZV |mcc?*%t8 TQ=HFs
~ PJ^qE|X 提示要求付款to present for payment
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q{@4F}d DKF
'* 见票即付持票人payable to bearer
Rx?ze( /O~Np|~v R[@}Lg7+v ri6KD 支付指定人payable to order
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P5pu Zn[ppsz| <,\U,jU_ "uFwsjz&B 已过期||无效out of date||stale
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2OQ\ z;s Nnq1&j"m KtGbpcS$f 请给出票人R/D||refer to drawer
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\>X!n2rLZe l]OzE-*$b 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
3 FV -&Y l>KkAA $lq.*UQ;0 ?wFL\C
文字与数字不一致words and figures differ
ZB`d&!W> <y?=;54a @_1cY#! bkS"]q)> 支票
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wE}Wh5 时间已过account closed
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(i hCS} _*MK" Keem\/ 更改处应加盖印章alterations require initials
Gr#3GvL 5DVYHN9c| zTc*1(^ *if
z@8C } 72 |O&`O
8KYI Hw 时间已过effects not cleared
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Hw e[s}tjx ~clX2U8u` 停止付款payment stopped
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E2V+2 RB|i<`Z UtP|<]{ t"Ah]sD 支票毁损cheque mutilated
Z&U:KrFH Ka_;~LS>( *0to,$ n E&eY79 汇款||寄钱to remit||to send money
gKQV99 dvU{U@:sz <f M}Kk q=Vh"]0g 寄票供取款||支票支付to send a cheque for payment
^'a#FbMtt igW* {)h3 zRou~Kxi E
2d'P 寄款人a remitter
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nI2<P +`_0tM1 D}LM(s3li7 se`Eez} 收款人a remittee
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#g.} ^6 z"@+;* 国外汇票foreign Bill
{:|3V 7X fBj)HoHQW `Z8k#z'bN BdF/(Pg 国内汇票inland Bill
rM"27ud[`_ (+[%^96 y<E];ub zh*D2/r
跟单汇票documentary bill
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Hd\V?#H eqsmv[ bXOKC 空头汇票accommodation bill
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2kmBZ3 {;u,04OVK .8u@/f%pV 原始汇票original bill
]i$0s 4&sf{tI ,1#? 0q J\Pb/9M/ 改写||换新票据renewed bill
XhHgXVVGG< ;Pt8\X wlJi_)! 2cH RiRT 即期汇票sight bill||bill on demand
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WW _huJ*W7lR t]@>kAA>2L …days after date||…days after date…日后付款
Y?NL|cW4 H3<tsK=: 3HpqMz 3NLn} …months after date||…months after date…月后付款
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:J]'c} A}(]J!rc 见票后…日付款…days after sight||…days sight
N*}soMPV^. L)J1yw u,So+% 5MaN
{*)l 见票后…月付款…months after sight||…months sight
<&l$xn Sk cK>i.[ -&>V.hi7 gGL
}FNH 同组票据set of bills
"Zgwe,# # dUKG8-HJ LJ/He[r|[ .iRKuBM/ 单张汇票sola of exchange||sole of exchange
]yf?i350 J 7R(X k8+J7(_c LBCH7@V1yR 远期汇票usance bill||bill at usance
eyD V911 ["EXSptB C!*!n^qA v"o"
W[ 长期汇票long bill
i"0Bc{cQ f47]gtB- Q:(mK* _ V2Vr7v=Y" 短期汇票short bill
#XDgvX > GpeW<%
\P uGMzU&+ .P)lQk\ 逾期汇票overdue bill
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% 宽限日期days of grace
4f[%Bb CLrX!JV> 2e1KF=N+ k
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]Up&' 电汇telegraphic transfer (T.T)
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CID*Ji 5CFNBb%Xy $9,&BW_* 邮汇postal order||postal note (Am.)||post office order||money order
M,]|L c h ^9[Q;=R a_>|Ny6{ Y~I<L ocv 本票promissory note (P/N)
+lx&$mr? y!#-[K:
':vZ& ]u|fLK.| 押汇负责书||押汇保证书letter of hypothecation
,2S!$M k7CKl;Fck pmNy=ZXx WTfjn|a 副保||抵押品||付属担保物collateral security
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a3B`p j<p.#jkT HT;^u"a~ h !^=
c 担保书trust receipt||letter of indemnity
a `R%\@1 K;RH,o1 WoEK #,I; ;,&cWz 承兑||认付acceptance
j7~FR{:j &jP1Q3 *&NP?-E dJ"M#X!Zu 单张承兑general acceptance
v-{g |\,OlX, u:l-qD9=( ~b
Lx2=-" 有条件承兑qualified acceptance
6zi>Q?] 1 "?8)}"/f ))"gWO tk"+ u_u w 附条件认付conditional acceptance
Oidf\%!mvR o:Fq|?/e UY',n, yKc-:IBb{u 部分认付partial acceptance
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