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。
2(rZ@Wl 会计报表statement of account
?rOb?cu- v\k,,sI aK>9:{]ez #,PAM.rH 往来帐目account current
*~cs8<.!1 X|QCa@Foe VoyH: ^hHeH:@ 现在往来帐||存款额current accout
0B4(t6o dbuOiZ ]dK]a:S 7
b.-&, 销货帐account sales
n>0dz# oe*&w9Y}& 7gMtnwT 55cldo 共同计算帐项joint account
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)ra66E 未决帐项outstanding account
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f\ A]+h<Y~} 贷方帐项credit account||creditor account
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i[ :|M/+XPu \zI&n &T 借方帐项debit account||debtor account
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/8MQqZ C y9L#@ uT/B}`md 应付帐||应付未付帐account payable
^!<7#kX 0GYEt UBi4 itGD |3,V%>z 应收帐||应收未收帐account receivable
W|#ev*'F 3NN'E$"3 2E2}|:
||& NN 6KLbC( 新交易||新帐new account
B-~&6D, ww($0A`ek Uo}&-$ B oe|e+ 未决帐||老帐old account
dn\F! Jo3(bl%u V0Z7o\-J ?a>7=)%AH 现金帐cash account
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5 ~{vdP=/WP -?nT mzRc T4=3VrS
流水帐running account
VMIX$# b_jZL'en ZGpTw[5ql .Sr:"S rT 暂记帐||未定帐suspense account
)c*k_/4 zf,%BI[Hr kr(<Y| B^_Chj*m 过期帐||延滞帐overdue account||pastdue account
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jurU# 杂项帐户sundry account
'K3s4x($ _ML~c&9jv ~$4.Mf,u Ok>(>K<r 详细帐单||明细表detail account
`cP'~OT i6md fp|k 6"i{P @mx$sNDkL 呆帐bad account
7y)=#ZG'R 7<:Wq=e!r V[Rrst0yo u\XkXS` 会计项目title of account
v1nQs=' #$=8g
RZj +`*qlP; xegQRc 会计薄||帐薄account-book
bEBBwv ;tp]^iB# #*$_S@ nuSN)}b<Q 营业报告书||损益计算表account of budiness||business report
Or+*q91j 3qiJwo> u
m:0y, i_=?eUq%q/ 借贷细帐||交验帐account rendered
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明细帐account stated
.?rbny Fm<jg}>MAd s:+HRJD| RCBf;$O 与…银行开立一户头to open an account with
U~:N^Sc !%c{+]g 7uPZuXHxcu a)!![X?\ 与…银行建立交易to keep account with
rQ~ \~g[tP JF~1'"_f: XM6".eF)M A%Bgp?B 继续记帐to keep account
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Z6jK 与…有交易to have an account with
DX}B0B zL:&Q< PiMKu|,3 ? YF${ 作成会计帐||有往来帐项to make out an account with
kSbO[)p _wf5%(~b D##+)`dK gi6g"~%@q1 清算||清理债务to make up an account
M1oPOC\0. #zON_[+s9 O'k+7y /g_9
m 清洁帐目||与…停止交易to close ones account with
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Blp 结帐to close an account
'_:(oAi,C #6Jc}g<?g iI5+P`sE&J .VT;H1# 清理未付款to ask an account||to demand an account
*YWk1Cwjo I@2 uF- ypx: )e"/ qgoJ4Z* 结清差额to balance the account with
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+;+:K 清算to settle an account||to liquidate an account||to square an account
N]NF\7( N0i!l|G6 U{6oLqwq3Y ~h-C&G,v 审查帐目||监查帐目to audit an account
JVtQ,oZ *5_V*v6 [4sEVu} HPrq1Qp
K 检查帐目to examine an account
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/F.Wigv 3jjMY lbQQtpEKO 转入A的帐户to charge the amount to As account
!b8uLjd; ~#R9i^Y !/`$AXO j~;;l!({i 以计帐方式付款to pay on account
bLzs?eos Z(j{F<\jS )VSwTx& b_TS<, 代理某人||为某人on ones account||on account of one
jjRUL. c.AYxI" ';0 qj$# ,R?np9wc 为自己计算||独立帐目on ones own account
k|xtrW`qo; `lO(s%HC :4:N f !v|FT.
T` 由某人收益并负风险on ones account and risk||for ones account and risk
|?d#eQ9a KzjC/1sd .Obn&S Z&Y=`GOI 由某人负担for ones account||for account of one
|#5 e|z5( |9NIGg'n ,J9}.}Hd -4L!k'uR 按某人指示||列入某人帐户by order and for account of one
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(N U0Tw 5A_4\YpDR lQt% Qx 列入5月份帐目for May account
@sf90&f uzorLeu Di??Q_$ak |PM m?2^ R 编入某中帐项下to pass to the account of||to place to the account of
rH}fLu8,;Q P%o44|[][ A1JzW)B LR$z0rDEM 寄出清算书to send in an account||to send in render an account
6
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支票薄cheque book
YQ,tt<CQ XNmQ?`.2' kr_oUXiX Hql5oA 支票陈票人cheque drawer
.S vyj 0o68rF5^s <%,'$^'DS |>sv8/! 持票人cheque holder
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mDN&P Q#rt<S1zW |[w^eg 不记名支票cheque to bearer||bearer cheque
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/ERK 1KJZWZy dF2@q@\.+ B82,.? 记名支票||认人支票cheque to order
G)+Ff5e0L[ dIK{MA R@ QQNYU.D UA0tFeH 到期支票antedated cheque
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RSH/l;ii !1-&Y'+ 未到期支票postdated cheque
[#X|+M&u6 BHiOQ0Fs P7>IZ >bw 1#!@[" 保付支票certified cheque
*SGlqR['\e k.>6nho`TV zv9MHC
& <UAP~RH{ 未获兑现支票,退票returned cheque
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>kmIw' UG=I~{L 横线支票crossed cheque
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9 iwkJ~(5z GXEcpc08 !Ud:?U 普通横线general crossing
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特别横线special crossing
_jDS" n>T:2PQ3 AJ4r/b} ;&7,73! 空白支票blank cheque
-Qg,99M 4[(?L{ @4@PuWI0- O$(c.(_$ 失效支票,过期支票stale cheque
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[lOf|^9 yYB NH1 普通支票open cheque
Np)ho8zU @bY?$fj_u #hZQ
>zcF .5^a;`-+ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
3~:0?Zuq 4y1
> kI<WvgoL (`F|nG=X 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
?Oqzd$- 1ThwvF%Qo E0T&GR@. Y.(v{l 支票换现金||兑现to cash a cheque
>6k}HrS1V s`r-v/3l 8Kk3_ y SF"#\{cjj 清理票款to clear a cheque
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P 保证兑现to certify a cheque
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OXK/ 填写支票数额to fill up a cheque
8,_ -0_^$ hR!}u}ECd #n=A)#'my pFEZDf}: 支票上划线to cross a cheque
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uBO )`mbf|,&t{ J"5jy$30'$ 开发支票to make out a cheque
0~qf-x %V31B\]Nz7 [7'#~[a~ >dyhox2*" 签发支票,开立支票to draw a cheque||to issue a cheque
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XVr0W IF5sqv 透支支票to overdraw a cheque
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a h4tC. i~k ^p$1D 背书支票to endorse a cheque
#FEa 5 Ze#Jhn@ ,.[.SU#V 0{-`Th+h 请付票款||清付票款to pay a cheque||to honour a cheque
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#3OcD4 d [)_sa sS-W~u|C =Na/3\^WP 支票退票to dishonour a cheque
V_Xy2<V GhtbQM1[H I<c@uXXV;! L^3~gM"! 拒付支票to refuse a cheque
aF,jJ}On 2dXU0095 a_Z.J3 /.7$`d 拒付支票to stop payment of a cheque
Yr5iZ~V$ 'CS^2Z 3aEt>x #!w:_T% 提示要求付款to present for payment
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J1 见票即付持票人payable to bearer
Uc\|X;nkRk y=-{Q Km[]^;6 ?UxG/]", 支付指定人payable to order
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3caI 已过期||无效out of date||stale
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A2UFax= ?nB helW^ 请给出票人R/D||refer to drawer
UVc>i9,0 NnJ>0|74g WA<H )W[KD,0+j 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
E^oEG4X@ <FXQxM5" FI3sLA }W - K 文字与数字不一致words and figures differ
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*~l +<'uw F(T=WR].o #B}BI8o ( 支票
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?whRlh 时间已过account closed
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ez) P Xyyyir{ 更改处应加盖印章alterations require initials
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X;K8,A7` 时间已过effects not cleared
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'$w !1ie:z>s tEi@p;Z> 停止付款payment stopped
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g$N4 Hl%+F0^? 支票毁损cheque mutilated
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_O22 汇款||寄钱to remit||to send money
,Ut!u) b?+Yo>yF8 LM'*OtpDG &(z8GYBr 寄票供取款||支票支付to send a cheque for payment
y1@"H/nYJ [# H8= ~2, wI<Nz Ym
rpf 寄款人a remitter
=y,yQO 4wM$5 IkE'_F x| ~D(zo 收款人a remittee
Gaw,1Ow!`2 -r6(=A 2vk8+LA(6 e!:?_z." 国外汇票foreign Bill
1*c0\:BQ;z b&|YQW}~ BIb{<tG^N ;6\Ski0=l 国内汇票inland Bill
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OTy4"% -\sKSY5{R g,z&{pZch 跟单汇票documentary bill
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WO~v{h3J %r}KvJgd 空头汇票accommodation bill
34O+#0<y~ Qh1Kl_a?Lv c'wU O3S sDh6 Uk 原始汇票original bill
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*YEIG#` #h5Hi9LKf .DV#-tUh 改写||换新票据renewed bill
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Do{*cSd JzS^9)& 即期汇票sight bill||bill on demand
QdG?"Bdt2 &caO*R<#J} w~FO:/ \`<s@U …days after date||…days after date…日后付款
U:5*i D?&w:C\&@z ,_X,V! A.'`FtV …months after date||…months after date…月后付款
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n4A A`r$fCt1Vi (WU~e!} D4x' 见票后…日付款…days after sight||…days sight
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I}xq d+$[EDix Pq_ApUZa |RbUmuj 见票后…月付款…months after sight||…months sight
Lu$:,^ C ",,qFM! ?;r7j V/`j w|U@jr*H] 同组票据set of bills
D3Ea2}8 d' eM(4R@ <pa];k(IQL k3htHCf*G$ 单张汇票sola of exchange||sole of exchange
0%L$TJ.'' \2VZkVO9 !nD[hI8P w]}cB+C+l# 远期汇票usance bill||bill at usance
OG<]`!" o@V/37! 0a;FX0S& GmWQJY X\ 长期汇票long bill
~'YSVx& ) FK,r<+h Dqo:X`<bT qm&53 短期汇票short bill
]8j5Ou6#y J,2v~Dq cF>;f(X
:\HN?_?{4 逾期汇票overdue bill
dIh(~KqB IU"!oM ^ 7Bb@9M?i %L,, 宽限日期days of grace
9~ .BH;ku <PA$hTYM _:z;j
{@4 Iw-6Z+ 94 电汇telegraphic transfer (T.T)
gZuR4Ti '{_tDboY kJ:5msKwC JL*]9$o 邮汇postal order||postal note (Am.)||post office order||money order
PyJblW )pj \b[ _rWXcK3cjr :<|fZa4!" 本票promissory note (P/N)
lu(Omds+ y"n~ET}e7 #B{F{,vlu, NomK(%8m$ 押汇负责书||押汇保证书letter of hypothecation
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cvkXQD 副保||抵押品||付属担保物collateral security
2yg'?tpj >?\ !k
c ku8Z;ONeH 7VD7di=D 担保书trust receipt||letter of indemnity
KuAGy*:4T ~wV98u-N 2+rao2
(W6\%H2u 承兑||认付acceptance
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YmF(o v*p)"J * 单张承兑general acceptance
Nr7.BDA K*D]\/; ^ r/w@Dh]{_ X%qR6mMfT7 有条件承兑qualified acceptance
%Y[/Ucdm MZ[g|o!)v jWjK -q@Y F>nrV 附条件认付conditional acceptance
@)Y7GM+^ h*'5h! {?_)m/\ DO*C] 部分认付partial acceptance
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