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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*Ni/p$I 会计报表statement of account
/pb7 cJ[n<hTv Vn8Qsf1f Y$Uvt_ 往来帐目account current
j 6v +S &kO4^ A |}mBW@ah d[$1:V 现在往来帐||存款额current accout
WMUw5h /VJ@`]jhDf 2RE }l=h5 d!wd,Xj} 销货帐account sales
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h +[F9Q,bH@b UoKBcarm 共同计算帐项joint account
{'r*Jb0 #bdJ]v.n ?xG #4P<C= Wq>j;\3b3 未决帐项outstanding account
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w6\r!O, A6UtpyS*' `b% /.%]$ |Xu7cCh$me 贷方帐项credit account||creditor account
{'}Ofj &=7ur zzW^AvR GuS3O)6Sg 借方帐项debit account||debtor account
J J3vC RyM2CQg[ c2F`S1Nu< 49kY]z|"w 应付帐||应付未付帐account payable
!.w S+ _@RW7iP> z1Ju;k(8 _* `AGda 应收帐||应收未收帐account receivable
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{9=U6m^R2 新交易||新帐new account
(PB|.`_<H rB7(&(n>^ }5S2v+zE tx.YW9xD 未决帐||老帐old account
i2!{.*. |mM7P^I c9ZoO; TZ*i
b~ 现金帐cash account
+V7p?iEY ! TRiFD k1cBMDSokO #IXQ;2%E 流水帐running account
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)3 v8 暂记帐||未定帐suspense account
-0Q!:5EC lA ,%'+- odhgIl&u L_A|
过期帐||延滞帐overdue account||pastdue account
UHg^F4>4 +?L~fM69B EfUo<E x
Dr^&rC 杂项帐户sundry account
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xV!vN u*U?VZ5 ^KhFBed 详细帐单||明细表detail account
ofi']J{R =o-qu^T^u . =+7H`A w5|"cD#8A 呆帐bad account
3 (<!pA md2kZ.5u Gmc"3L <37vWK1+ 会计项目title of account
H_2hr[ -WYJ1B0v +GGj*sD pp-Ur?PM 会计薄||帐薄account-book
kOjq LA 1`uIjXr( @s[bRp`gd f[ v??^ 营业报告书||损益计算表account of budiness||business report
H9nq.<;p ruW6cvsvet 4+~+`3;~v `=>Bop) 借贷细帐||交验帐account rendered
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]"yJ, mPu5%% 明细帐account stated
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$KlF Y 1ERz:\ y^XwJX-f 与…银行开立一户头to open an account with
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w9oiu$7), 与…银行建立交易to keep account with
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ey+~ 继续记帐to keep account
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> J?]W!V7C Vr^wesT\Hx 与…有交易to have an account with
B;@yOm= V*AG0@&! e9:l 99eS@}RC 作成会计帐||有往来帐项to make out an account with
n-\B z. IFE C_F> 7OZs~6( 1idEm*3&( 清算||清理债务to make up an account
<E^:{J95 kz&)a>aA wS5hXTb" 'Hg(N?1" 清洁帐目||与…停止交易to close ones account with
<wuP*vI"h ucn aj| lH6t d ecFI"g 结帐to close an account
s4Wk2*7Mq Sb`>IlT\# '[HFIJ0K! 0>'1|8+`(z 清理未付款to ask an account||to demand an account
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;?y?s'>t& ?;*mSQA`J 结清差额to balance the account with
5|Y4GQVz }:BF3cH> 0 D( _aXy -ZuzJAA 清算to settle an account||to liquidate an account||to square an account
$0 li"+ a"v D+r7Ol '*T7tl *s!8BwiE 审查帐目||监查帐目to audit an account
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=frt3 mg;qG@? _Y0o\0B <Ei|:m 检查帐目to examine an account
mr/^lnO w3& F e=c RJWlG'i XJQ[aU"[]N 转入A的帐户to charge the amount to As account
~@-Az([H <1@_MYo W<x2~HW( MLR3A
s 以计帐方式付款to pay on account
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O:j 代理某人||为某人on ones account||on account of one
y /PEm)=Tt *</;:? GoF C!nx jR48.W 为自己计算||独立帐目on ones own account
gy>2=d >#kzPYsp ! g}9xIL 0h; -Yg 由某人收益并负风险on ones account and risk||for ones account and risk
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X93 _h.[I8xgYG 由某人负担for ones account||for account of one
?d_Cy\G ~gV|_G E7*]t_p" <:ZN 按某人指示||列入某人帐户by order and for account of one
VE GUhI/d v&?Bqj 31_5k./ XjX<?W 列入5月份帐目for May account
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{b|+0W Z1>pOJm >#V8l@IH 编入某中帐项下to pass to the account of||to place to the account of
7tyn?t0n O4}cv 8Mp CUYp(GU 寄出清算书to send in an account||to send in render an account
gz$=\=%>RL A5nu`e9& 8..itty #4|?;C)u\ 支票薄cheque book
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f0[ HDC`g aEgzQono k1%Ek#5 支票陈票人cheque drawer
?n_Y_)9 =,(Ba' #7g~Um%p S4tdWA 持票人cheque holder
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BE 不记名支票cheque to bearer||bearer cheque
1W-!f% 5 :AAqMa #ocT4 6%5A&&O(b 记名支票||认人支票cheque to order
"PuP J| U"ga0X5 n ,H;PB 'QkL%z0 到期支票antedated cheque
x-q er- mT~:k}u~W m2 OP=z@) (apAUIE 未到期支票postdated cheque
j7i[z>:Y *ZY{^f WLizgVM MenI>gd? 保付支票certified cheque
rb9x|| H p1cVs 5#iv[c 9@^/ON\O 未获兑现支票,退票returned cheque
6 C z[7U>q[E (I\aGGW 4}l,|7_&I 横线支票crossed cheque
2o{Fp7l &hZcjdB :yw0-]/DD ku\_M 普通横线general crossing
E|Z Y2&J`4 S"fnT*:.% n /rQ*hr #opFUX- 特别横线special crossing
8)sqj= <}B]f1zX S6Kaw uD<*g(R 空白支票blank cheque
R`/nsou /(vT49(] r$*k-c9Bf `<[Zs]Fe4 失效支票,过期支票stale cheque
A87Tyk2Pi VP|9Cm=Fg RJ@d_~%U Mc{1Cdj 普通支票open cheque
ZLBfQ+pM) V_0e/7}Ya "bC8/^ 0PTB3- 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
t7n*kiN<q cITQ,ah LkJ3 :3O '9i:b]Hru 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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i R0{n0Br [7L1y) I( 支票换现金||兑现to cash a cheque
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z_D[ .lRO;D 清理票款to clear a cheque
F*hs3b0Db $JcU0tPq0 _RhCVoeB ~)WE 保证兑现to certify a cheque
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"aD G+}|gG8 < R0c=BZ> H.Pts>3r( 填写支票数额to fill up a cheque
!*EHr09N7 hX~IZ((Hi8 6rdm=8WFA `/0X].s#o 支票上划线to cross a cheque
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aS:17+! 开发支票to make out a cheque
-s4qm)\ 7?B]X% `P"-9Ue= M="%NxuS 签发支票,开立支票to draw a cheque||to issue a cheque
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7?/ Fr(\ #jK{)%}mA ,I'Y)SLx 透支支票to overdraw a cheque
#^#N%_8 Pp#!yMxBr _ ?=bW P2 f~sx9 背书支票to endorse a cheque
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/ ijj;9EB ~99Ta]U 请付票款||清付票款to pay a cheque||to honour a cheque
-KbT[] ;k!bv|>n yD5T'np<4 ow%s_yV]R 支票退票to dishonour a cheque
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M9 _h0 980[]&( 拒付支票to refuse a cheque
2"JIlS;J}7 Up)b;wR q<.^DO~$L z2S53^C* 拒付支票to stop payment of a cheque
)vhHlZ *+ lOcvRF # 1I<qK GfPe0&h 提示要求付款to present for payment
!f]F'h8 '<$(* S\s1}`pNm ub./U@1 见票即付持票人payable to bearer
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h#|`E#, NuW9.6$Jrf \Qz>us=G 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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0fI J4xt!RW! 请给出票人R/D||refer to drawer
o#Rao#bD: C&K%Q3V B5P++aQ qdvGBdF 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
b]Oc6zR,,~ #li;L $A8eMJEpL IcI y 文字与数字不一致words and figures differ
v #IC E+UOuf*( boJQ3Xc `:?padZG 支票
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?^5W.`Y2i 时间已过account closed
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%~eIlu 31<hn+pE& W>/O9?D ^ D?;K8a-l 更改处应加盖印章alterations require initials
Uw<Lt"ls. "?}QwtUW A\.k['! qm@c[b pcoJ\&&W
Jel%1'Dc^ 时间已过effects not cleared
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jM&9 停止付款payment stopped
LHR%dt|M *M6M'>Tin ?)5}v4b VCkhK9(N 支票毁损cheque mutilated
0'c<EJ H /*^$>0Uo Q^ bG1p//. 5-5qm[.; 汇款||寄钱to remit||to send money
_dIv{L! S!up2OseW :q0C$xF V92e#AR 寄票供取款||支票支付to send a cheque for payment
`61VP-r #oJ9BgDry %fK"g2: e8--qV#< 寄款人a remitter
8 mV`|2> }NiJDs ~Se/uL;* @;JT }R H- 收款人a remittee
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`." _+.z2} M 国外汇票foreign Bill
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&Vz=6N u` R 国内汇票inland Bill
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跟单汇票documentary bill
7?Xfge%\ *"q ~z )xT_RBR %(,JBa:G 空头汇票accommodation bill
oT_k"]~Q~2 ){icI< OAc+LdT wvBJ?t, 原始汇票original bill
C4#'`8E M)i2)]FS cuW$%$F rP^2MH" 改写||换新票据renewed bill
k%VV(P]sT oypX.nye_ coyy T <G}>Gk8x 即期汇票sight bill||bill on demand
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U Ym2![FC1 E{(7]Wri …days after date||…days after date…日后付款
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EX|Wd|aK G\ru% AdKv!Ta5b …months after date||…months after date…月后付款
!1-:1Whz8 AW%^Xt qIuY2b`6 _LCK|H%v' 见票后…日付款…days after sight||…days sight
P8:k"i/6J _~-VH&g0R j@&F[ r 9p9:nx\ 见票后…月付款…months after sight||…months sight
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j^Bo0{{ #q6jE 同组票据set of bills
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UOe M(jSv !J3g, p* 单张汇票sola of exchange||sole of exchange
3tA6r '>@evrG "tn]s>iAd= 3.xsCcmP 远期汇票usance bill||bill at usance
,_F1g<^@u _r?H by<b &Plc L|u\3.: 长期汇票long bill
Pz:,q~ r@%-S!$ &?#V*-;^ =NQDxt} 短期汇票short bill
L^Fni~ ~Yb5FYE %8DU}}Rj }[ld=9p( 逾期汇票overdue bill
+A>>Ak|s dNU i|IYm$ )4toBDg" wJNiw)C 宽限日期days of grace
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L 1H!o!* g~rZ= p$`71w)'[ 电汇telegraphic transfer (T.T)
RplLU7 Tu o`>ZA B8:G1r5G/ P\pHos 邮汇postal order||postal note (Am.)||post office order||money order
TMpV.iH onI%Jl sq w/IYQC\v O&RW[ml*3 本票promissory note (P/N)
yT.h[yv"w +C' u!^) o:W>7~$jr= V|13%aE_v 押汇负责书||押汇保证书letter of hypothecation
sf<S#;aYqn =\"88e;b2
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Q NTbmI$( 副保||抵押品||付属担保物collateral security
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B 担保书trust receipt||letter of indemnity
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sC1Mwx 承兑||认付acceptance
PV$)k>H- _2xNio& w$[&ejFb dWqKt0uh! 单张承兑general acceptance
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%A64AJZ <:/Lap#D^ 附条件认付conditional acceptance
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DB%}@IW" 部分认付partial acceptance
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