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。
vA-p}]% 会计报表statement of account
^JVP2L>o* $$f$$ +9F#~{v`4a sP8&p*TJF 往来帐目account current
GaqG8%. $ 14DTjj ;fME4Sp s1$#G!' 现在往来帐||存款额current accout
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Wd5Goe: 销货帐account sales
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?"? 2.2a2.I1 共同计算帐项joint account
pyJOEL]1F 0F'UFn>{ aDv/kFfn ^J~4~! 未决帐项outstanding account
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Kf^F#dA OmbKx&>YGz J15T!_AW< 贷方帐项credit account||creditor account
8"UG&wLT I/V#[K C gO!h<1 ! #$C]0]| 借方帐项debit account||debtor account
-gGK(PIf hdqls0 r /l%qq*Ew % peb{i 应付帐||应付未付帐account payable
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;G+ 应收帐||应收未收帐account receivable
gc)3 ;]x5;b9` =,G(1# 3Dv koV 新交易||新帐new account
E'6P>6l5 bxe 97] \9zC?Cw tKGsrgoV 未决帐||老帐old account
&YKzK)@ tSa%ZkS e-=PT1T` (kOv 现金帐cash account
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t' 流水帐running account
6WM_V9Tidq &uW.V+3 jk}PucV <qt%MM [Y 暂记帐||未定帐suspense account
EQO7:vb mLA$F4/K S`@*zQ tTp`e0L*m 过期帐||延滞帐overdue account||pastdue account
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PQ]N>'v- (OJ9@_fgG[ |JQKxvjT 杂项帐户sundry account
) <~7<.0 )!72^rl W<7Bq_L[| nzl,y, 详细帐单||明细表detail account
yo6IY qrh7\`,.m/ sH: &OaA L-dKZ8Q 呆帐bad account
2Jv4l$$;* [~S0b !W^II>Y $dw;Kj'\ 会计项目title of account
-;z\BW5y _nq n| Q NEaj\ r :-WfDz. 会计薄||帐薄account-book
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I >UH=]$0N (6'Hzl^ Kp 营业报告书||损益计算表account of budiness||business report
uGWk(qn m#'9)%t!J ABGL9;.8 }clNXtN 借贷细帐||交验帐account rendered
]F!h~> ?GZs5CnS DLZ63' e(A&VIp 明细帐account stated
30"G%DFd h,G$e|[? :+$_(*Z n\U6oJN 与…银行开立一户头to open an account with
|lY8u~% '?t{-z, +.St"f/1 (@9}FHJzi 与…银行建立交易to keep account with
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\/p 继续记帐to keep account
q 9^r2OO 3kg+*]tLx d[de5Xra QKxuvW 与…有交易to have an account with
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1JB]\ 作成会计帐||有往来帐项to make out an account with
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seim?LK oT w1w WObfHAp. 清算||清理债务to make up an account
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>B) 7 m%|TwJN h/ic-iH(> N]~q@x;<)3 清洁帐目||与…停止交易to close ones account with
N !:&$z- h#>67gJV 1Low[i WqAP'x 1 结帐to close an account
)erPp@ XUWza=BR" (RF6K6~ #PGExN3e 清理未付款to ask an account||to demand an account
4 2~;/4 mz''-1YY$ fO+;%B BScysoeD 结清差额to balance the account with
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~7ty' %pdfGM9g 清算to settle an account||to liquidate an account||to square an account
7)YU ; ^H>vJT g6S8@b))| MLJ8m 审查帐目||监查帐目to audit an account
f7L |Jc &' Ch[Wo]H U i;o/Z3 DvGtO)5._ 检查帐目to examine an account
[69aTl>/ ITTC} "dt3peH /3fo=7G6 转入A的帐户to charge the amount to As account
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TMuDT_ _-^@Jx[ 8Og9P1jVh 6sntwT"? 以计帐方式付款to pay on account
&*0V!+#6 NWf!c-': kZ2+=/DYN "8N]1q:$4 代理某人||为某人on ones account||on account of one
* fx<>aK t+pI<c^]y 5D'8 l@7 A%Ao yy4E 为自己计算||独立帐目on ones own account
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由某人收益并负风险on ones account and risk||for ones account and risk
sUA)I%Q! j1g^Q$B>m V'_^g7}l& *l|CrUa 由某人负担for ones account||for account of one
+Q{jV^IT9 &iuc4"' sI`Lsd'V b2z~C{l 按某人指示||列入某人帐户by order and for account of one
'&\km~& z19y>j <K)^MLgN upWq=_ 列入5月份帐目for May account
=U?"# K }r%OOn0 rZ^DiFR Y40{v(Pi 编入某中帐项下to pass to the account of||to place to the account of
Yu'lD` G [z?q-$# H4)){\ #T+%$q [: 寄出清算书to send in an account||to send in render an account
.@R{T3=Q Iu%S><'+ *.20YruU;j ]NN9FM.2b/ 支票薄cheque book
x3]es"4Q $ U<xrN>O 9c<lFZb; T*z >A 支票陈票人cheque drawer
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AWeS 持票人cheque holder
0,,x|g$TpT b{9q R5qC;_0cV ;/$zBr`' 不记名支票cheque to bearer||bearer cheque
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$pBACX 记名支票||认人支票cheque to order
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|G{TA 到期支票antedated cheque
:FB#,AOa_ F+|zCEc rj<r6 ?HttqK) 未到期支票postdated cheque
8 yQjB-,# eQNo'cz &ciU`//` AW1691Q 保付支票certified cheque
: >4{m) J)6f"{} & nUD)G<v cOq^}Ohan 未获兑现支票,退票returned cheque
\_qiUvPf\ 0 @~[SXR s7#w5fe R6*:Us0\FJ 横线支票crossed cheque
y#o ,Vg*V j!xt&t4D Jn-iIl hU@9vU<U 普通横线general crossing
lt[{u$ LS*^TA(I[ +2!F6"hP ANZD7v6a 特别横线special crossing
y7txIe!<5 P'xq+Q ]N,n7v+} *^ g7kCe( 空白支票blank cheque
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iKe VD#`1g< +h.$<= XOAZ 失效支票,过期支票stale cheque
KFvNsqd xQT`sK+ ayTEQS 9K-=2hvv 普通支票open cheque
a`|&rggN bzz=8n FhVi|Va 9X/c%:)\= 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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i 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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nnm` #p_3j 0S -Zh`h8gX 3iMh)YH5b 支票换现金||兑现to cash a cheque
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]7P TL lR"L5 r~N0P|Tq hosw :% 清理票款to clear a cheque
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Y x>TH yY[sq 保证兑现to certify a cheque
x<W`2Du R/&Bze 1A^~gYr _1S^A0ft 填写支票数额to fill up a cheque
Ju4={^# WB<_AIt+ B/hL yu"enA 支票上划线to cross a cheque
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NiW 开发支票to make out a cheque
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Z{ %9B r xFvDKW)_X7 ('BFy>@ 签发支票,开立支票to draw a cheque||to issue a cheque
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Un>g4>Rh 透支支票to overdraw a cheque
7/%{7q3G> *<Yn 'i#m%D`dt x@/ N9* 背书支票to endorse a cheque
#Ux*": !.9pV.~ "5Orj*{ p w(eWP 请付票款||清付票款to pay a cheque||to honour a cheque
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支票退票to dishonour a cheque
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5'IGBb 拒付支票to stop payment of a cheque
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n*N MR:GH.uM: 提示要求付款to present for payment
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M^ 见票即付持票人payable to bearer
P>q"P1&{ "A\.`*6 |Yq0zc! 6;"^Id 支付指定人payable to order
\z'A6@ 44;ZX$HL &+F|v(|r zGKDH=Yy ; 已过期||无效out of date||stale
VK)1/b=yT Fl)p^uUtl !J<}=G5 pe(31%(h 请给出票人R/D||refer to drawer
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.XYI3Ab1 o&M2POI~q 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
9e^HTUFbG _m3}0q /B>p.%M[& 9nW/pv 文字与数字不一致words and figures differ
%N}OMc.W FtBYPSGz 0sxZa+G0o Hj&mwn] 支票
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<?|v-(E 时间已过account closed
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/JaCbT?*T ^H]q[XFR 更改处应加盖印章alterations require initials
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Yr9>ATR 时间已过effects not cleared
BI9~%dm dOm`p W ^ V?KACYd@O I_vPGafMx 停止付款payment stopped
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G!M $|0_[~0-n 支票毁损cheque mutilated
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T- [Yt!uhww 汇款||寄钱to remit||to send money
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tA6 }jj@A !N 寄票供取款||支票支付to send a cheque for payment
pz'l9Gp;@ Koh`|]N *eE&ptx1 ^T}6oUd 寄款人a remitter
/SLAg& vN=bd7^?= 'G3;!xk$ UzLe#3MU 收款人a remittee
hg8gB8Xq {+Rf?'JZH j8lWra\y 1Ql\aO) 国外汇票foreign Bill
qw]:oh&G +APf[ZpU 3hzI6otKS Ave{ `YD 国内汇票inland Bill
Z1V%pg>]* ^:JZ.r [/.5{|&GSt XS!mtd<
q 跟单汇票documentary bill
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LH L0j&p[(r 空头汇票accommodation bill
JN5<=x5r yn;h.m [): SG6@Rn*^ H^Th]-Zl 原始汇票original bill
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u&Ze$z 改写||换新票据renewed bill
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3`9H XqD/~_z; I+ZK \?Rs 即期汇票sight bill||bill on demand
'B;aXy/JC fV[(s7vW }F=+*-SYZ &@E{0ZD …days after date||…days after date…日后付款
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0O3] MPt:bf# 5B+>28G% …months after date||…months after date…月后付款
{Mt4QA5iZ 0Xmp)_vba 'n>,+,& ZVo%ssVt 见票后…日付款…days after sight||…days sight
\k?uh+xl g(d9=xq@k e/@t U'$ E}U[VtaC 见票后…月付款…months after sight||…months sight
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j 同组票据set of bills
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N 2#z 6= M~A 单张汇票sola of exchange||sole of exchange
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?: q'kZ3G !;'.mMO&% J)O1)fR 远期汇票usance bill||bill at usance
@WIcH:_w- f&+=eUp N>z<v\` Do@
:|n 长期汇票long bill
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d3+ D[. ; H)V 短期汇票short bill
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Vbzvb 逾期汇票overdue bill
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Z\( >Lo 0,b$ Q9X7-\n 1(C3;qlVD 宽限日期days of grace
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T$_ a/!!Y@7 tqLn A 6Q]c]cCu 电汇telegraphic transfer (T.T)
T:+%3+;a HA%%WSuf mG[S"?C uLV@D r 邮汇postal order||postal note (Am.)||post office order||money order
aVv$k xao'L T.kmoLlH =PXQX(_ 本票promissory note (P/N)
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/( |He,v/r 押汇负责书||押汇保证书letter of hypothecation
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}`c:u~j #yZZ$XO k "@!z+x[8 2 g"_*[ 副保||抵押品||付属担保物collateral security
}5gAxR, =G9%Hz5~: bX#IE[Yp} LjUBV_J 担保书trust receipt||letter of indemnity
1Sox@Ko ?29zcuRaru /sY(/ JE Q+|8|V}w 承兑||认付acceptance
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( 0wZ_;FN*- 9"_JiX~3 "?_adot5v 单张承兑general acceptance
G)\s{qk dsP|j(y Iu6KW :x @AUx%:}0Y: 有条件承兑qualified acceptance
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|c &fA`Od6l" <N"t[N70; 附条件认付conditional acceptance
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6/` lTe}[@( fLK*rK^{" v0!>": 部分认付partial acceptance
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