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。
e:~r_,K 会计报表statement of account
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+QX Gz1 :OVre*j 往来帐目account current
_IOt(Zb( z|V5/" TFWx(}1 #iOoi9( 现在往来帐||存款额current accout
wf<=rW' @ KhDQ0v]5 Eo$7W5hJ R`F54?th 销货帐account sales
ByrK|lVM0 G Uf[Dz )-_]y|/D:r .#,!&Lt 共同计算帐项joint account
$`Z-,AJc D9;2w7v fq.ui3lP) -o8H_MR 未决帐项outstanding account
R`wL%I!?f DB'd9< G 1rsd hy"O_Le 贷方帐项credit account||creditor account
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g.3 f;C*J1y G $TLWfm
4E`y*Hmzy+ 借方帐项debit account||debtor account
w~NQAHAvo }hralef #N +P?
!yH,n K 9ytot 应付帐||应付未付帐account payable
Lbka*@ B>3joe} p9;Oe,Il ,m-z D 应收帐||应收未收帐account receivable
:Rh?#yO5 :esHtkyML "F(LTppy ccc*"_45# 新交易||新帐new account
L7*,v5 +!'\}"q 2nW:|*:/p6 [X'XxYbZ 未决帐||老帐old account
J6eF7 fa X|}yp| >~-8RM ,9I %t%sb 现金帐cash account
j {w'#x, N02X*NC l,n0=Ew $^Is|]^ 流水帐running account
Zl69d4vG ^t&S?_DSZ >+iJ(jqq :}\w2W E[ 暂记帐||未定帐suspense account
L*xu<(>K 9 )1 8 '?Mt*%J@=$ 6>rgoT)6~ 过期帐||延滞帐overdue account||pastdue account
9qUc{ydt B{UL(6\B S+^*rw <l/QS3M 杂项帐户sundry account
-}u=tiNG "~R,%sYb( LUGyc( h AJ_''%$I3: 详细帐单||明细表detail account
S V2DvrIR 6w3z&5DY| ;JM%O8 `mar-r_m 呆帐bad account
'R&Y pR {E6M_qZ {MP8B'r-6 r5U[jwP 会计项目title of account
4e6x1`Y{xB E8_j?X1 T r|B:)X a$0,T_wD 会计薄||帐薄account-book
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aF- 营业报告书||损益计算表account of budiness||business report
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X {+`'ZU6C !GB\-( 借贷细帐||交验帐account rendered
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} nitKX.t8 明细帐account stated
uY{zZ4iw <SK%W= N_3$B= xF:}a:c@H 与…银行开立一户头to open an account with
OVwcjhQ 5<Ly^Na: iLQFce7d|& o!nw/7| 与…银行建立交易to keep account with
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Kxg =t[hs l 继续记帐to keep account
]H ze R^v-%mG9 Sn6cwf9.s u'Od~x^z 与…有交易to have an account with
9%{V?r]k d@sAB1: T\ixS-%^ #6fQ$x(F#j 作成会计帐||有往来帐项to make out an account with
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清算||清理债务to make up an account
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wSy|h*a, l(irNKutgo 清洁帐目||与…停止交易to close ones account with
^{<!pvT }PC_qQF j{8;5 ?x P\jnht 结帐to close an account
,,FO6+4f D8OW|wVE ;u:A:Y4V B=?m_4\$m 清理未付款to ask an account||to demand an account
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*7J A7`+XqG -0I]Sm;$ 结清差额to balance the account with
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T : ?*{Vn5aX{ 3]46qk' Gy]ZYo( 清算to settle an account||to liquidate an account||to square an account
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f9%M:cl 审查帐目||监查帐目to audit an account
pr=f6~Z-y #F|q->2`o /8cfdP Ba 5WlBe
c@ 检查帐目to examine an account
s%bm1$} 3rxB]- {)CN.z:O $D][_ I 转入A的帐户to charge the amount to As account
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r (93$ L zZ yQ [n7du bMA\_? 以计帐方式付款to pay on account
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$ 9} *Pb6 p2=+cS"HC mXSs:FqE! 代理某人||为某人on ones account||on account of one
fb=[gK#*, P&snIJ j}`XF?2D iBXS 为自己计算||独立帐目on ones own account
r|ID]}w .UGbo.e ML!>tCT af>^<q 由某人收益并负风险on ones account and risk||for ones account and risk
nb30<h CMiE$yC VF bso3q<j `Eg~;E: 由某人负担for ones account||for account of one
pba`FC4R K ; eR) /8O;Q~a )azK&f@tR| 按某人指示||列入某人帐户by order and for account of one
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b6ek 列入5月份帐目for May account
PK&\pkX fo"%4rkL y5/LH~&Ov mHB0eB'l 编入某中帐项下to pass to the account of||to place to the account of
sK/Z'h{| X(npgkVP\ lc(}[Z/|V WNK)IC~c 寄出清算书to send in an account||to send in render an account
B.#.gB#C 6k6}SlN[ 4(%LG)a4S BCI[jfd 7 支票薄cheque book
U3^3nL-M9 B1k;!@@14 Koi-b CeINODcT 支票陈票人cheque drawer
laQ{nSVBm i`7(5L~` vo"?a~kY7 0..]c-V(G 持票人cheque holder
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L6LB\ 不记名支票cheque to bearer||bearer cheque
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Fq 3y}8|ML >* h3u7t 记名支票||认人支票cheque to order
VT2f\d[Q )ZMR4U$+v .H}#,pQ}l $2>"2*,04 到期支票antedated cheque
/_!Ed] {lbNYjknS eE5j6`5i D$fWeG{f 未到期支票postdated cheque
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P$'v~ .c]@xoC 保付支票certified cheque
K)#6&\0tT FyWrb+_0v TlCGP)VSj <"@5. f1"Y 未获兑现支票,退票returned cheque
^ pNA_s!S V$g!#V sf Zb$T
J Wg=q lux- 横线支票crossed cheque
f/670Acv [{.9#cQ" v!j%<H`NI E]0Qz?
W 普通横线general crossing
srryVqgS '3iJ q9 6T6UIq !,O Y{=' 特别横线special crossing
p?O6|q J]5ZWo% *YP:- FVWHiwRU, 空白支票blank cheque
3oMa oC}2 Z{ .RpWE.C 'DD~xCXE 失效支票,过期支票stale cheque
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l;xp NEt_UcC 普通支票open cheque
5s:g(gy3BR q{XeRQ'/ kd OIL2T 5Un)d<!7&u 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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y"(] wg^'oy 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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)) 支票换现金||兑现to cash a cheque
co*XW KeWIC,kq s1J(-O i2!0bY 清理票款to clear a cheque
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K nTHCb>,vM 保证兑现to certify a cheque
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^TT_BAI 填写支票数额to fill up a cheque
m}]\ ^$d ;FnS=Z SHQgI<D7 :Fi$-g 支票上划线to cross a cheque
kyL]4:@W` ,f$ftn\~j/ ~8Ez K_c P9M. J^< 开发支票to make out a cheque
_+d*ljP)l3 CK8!7=>}^ V1\Rj0#G s} oD?h:T3 签发支票,开立支票to draw a cheque||to issue a cheque
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..T AdWP m{by% 透支支票to overdraw a cheque
R0T{9,;[` cG5u$B i}v3MO\X .Ix[&+LsY 背书支票to endorse a cheque
]%+T+zg(Y x<=R?4@rq c Qq78Lo Q@/Z~xw"'I 请付票款||清付票款to pay a cheque||to honour a cheque
|b+CXEzo Y``]66\Fp U4h5K}j4 TH*}Ja^/ 支票退票to dishonour a cheque
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h |D1TSv}rZD $t.M`:G 拒付支票to refuse a cheque
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[P 拒付支票to stop payment of a cheque
g])iU9)8 [p_<`gU? 9/dADJe0b Dq`$3ZeA 提示要求付款to present for payment
z,(.` %h mj&$+z M> ; - 8] 4}Yn!"jW& 见票即付持票人payable to bearer
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:63CPP *@g>~q{` 支付指定人payable to order
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r|o I.kuYD62 om8`^P/b 5?8jj 已过期||无效out of date||stale
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DS8 请给出票人R/D||refer to drawer
w6|l ~.$= 4c@_u8 =L*-2cE6# d t^Hd]+^\ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
D(#6H~QN% \ `| N[;R8SP %Q zk aXJ 文字与数字不一致words and figures differ
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xPz Bbe 支票
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oT"7O5v 时间已过account closed
R6\|:mI,$ )3)x/WM %:\GYs(Y cRP!O|I`] 更改处应加盖印章alterations require initials
4VHX4A}CgA qq>Qi (> uLrZl0%HT~ G' mg-{ u^( s0q
fwv.^kx 时间已过effects not cleared
x]vyt}oCmk Yduj3Ht:w qE M,~:lTn \ \g Aa-}: 停止付款payment stopped
E6#")2C~ .Zr3!N.t V lS`m,:{ A\|:hzu+ 支票毁损cheque mutilated
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汇款||寄钱to remit||to send money
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Pa"[&{ : 寄票供取款||支票支付to send a cheque for payment
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R*VEeLx @*iT%p_L QsyM[; \j: 寄款人a remitter
lVgin54Q R_b)2FU1y :a_MT P7*?E* 收款人a remittee
G4wJv^6i9 1HUe8m[#3 }UqL2KXi4 E+~1GKd 国外汇票foreign Bill
fnK H< 8r48+_y3u 0xUn#&A~ ET\rd5Po 国内汇票inland Bill
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64l) OhTd>~R`< 跟单汇票documentary bill
DiSU\?N2' j4$NQ]e^4 3q.HZfN~ % E8s>D 空头汇票accommodation bill
eNr2-R QPKY9.Rvv s(y=u > #ib?6=sPC 原始汇票original bill
a6hDw'8! J1Oe`my 3<}r+, j tW%!|T5/ 改写||换新票据renewed bill
2E@g#:3 %QQJSake| pI}6AAs}Z fn Pej?f: 即期汇票sight bill||bill on demand
d%#5roR4< {emym$we dI~{0)s 'v%v*Ujf[ …days after date||…days after date…日后付款
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vDR /,JL \b ~--F?KUnL …months after date||…months after date…月后付款
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q 见票后…日付款…days after sight||…days sight
vd0uI#g%# JF(&+\i<p < [q{0, d+%Rg\v 见票后…月付款…months after sight||…months sight
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y2,`z 4Vv$bbu+ 8-FW'bA 0134mw%jk 同组票据set of bills
/8LTM|( /v7o!D1G .r \g] $q0i=l&$& 单张汇票sola of exchange||sole of exchange
E6clVa i=\`f& B @c;:D`\p1C imZ"4HnPP 远期汇票usance bill||bill at usance
!z"nJC |[MtUWEW YeVkX{y :-e[$6}S 长期汇票long bill
MmD1@fW32# Df=Xbf>jt9 #B
hcW"@ ^) 5*?8# 短期汇票short bill
<MgC7S2I :$N{NChx PbY=?>0 z ZW`wA2R0
逾期汇票overdue bill
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u#8" }PxPJ$o KdLj1T AzFS6<_ 宽限日期days of grace
b$=c(@] |J&=h|-A ]I(<hDuRp h]p$r`i7 电汇telegraphic transfer (T.T)
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D[<~^R;* 5 8gkE94 邮汇postal order||postal note (Am.)||post office order||money order
ETrL3W< <Eh_ 1NQU96
y:,m(P 本票promissory note (P/N)
<E\vc6n jDCf]NvOPM N.q0D5 : `f\+aD'u 押汇负责书||押汇保证书letter of hypothecation
TQ25"bWi UiH5iZ<r; I$JyAj lcEU
K 副保||抵押品||付属担保物collateral security
=iE)vY,?"} e+Sq&H!@ koy0A/\% {lN G:o 担保书trust receipt||letter of indemnity
tiTh7qYi9 ~A,(D- MsjC4(Xla. c<imqDf 承兑||认付acceptance
&f<Ltdw ?HP{>l0r p9j2jb,qy G u#wH 单张承兑general acceptance
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B KBwY _ #-K,," 有条件承兑qualified acceptance
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A z i3gE$7 LqoH]AcN 附条件认付conditional acceptance
8o[+>W D<(VP{,G XseP[ ky@DH(^> 部分认付partial acceptance
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