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。
$"fo^?d/s 会计报表statement of account
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:xi@ +80 2`eax 往来帐目account current
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iM8( '_Wt}{h D?u` 现在往来帐||存款额current accout
@[r ={s\ \ZnN D1A Gj6. Iv ;e;\q;GP 销货帐account sales
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PKtU:Eg 5gNLO\ 共同计算帐项joint account
CM 9P"- fcAIg(vW 8$ DwpJ .w'vD/q; 未决帐项outstanding account
1)U}i ^ 9y+[o 7z<Cu< KSOO?X0j 贷方帐项credit account||creditor account
,+-? Zv 2 GoeIjuELR q:yO92Ow yisLypM* 借方帐项debit account||debtor account
+Jw{qQR/* 8IWwjyRr P3$,ca' 94z8B;+H] 应付帐||应付未付帐account payable
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[A:D 应收帐||应收未收帐account receivable
)VY10R)$ 5+FLSk n#>5?W N *1 新交易||新帐new account
6K//1U$ l:z}; /| f[us-w HXP;0B%4 未决帐||老帐old account
t&pGQ 3uO8v{` b Fn(w:1Q #7C6yXb% 现金帐cash account
v$JLDt_ 8bbVbP sS'{QIRC' ".M:`BoW4 流水帐running account
=AzOnXW:S 1)Eq&ASB Bt6xV<jD Loc8eToZ 暂记帐||未定帐suspense account
C M^r|4K bZXlJa`'S a|z1K s[Gswd 过期帐||延滞帐overdue account||pastdue account
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X6$.e 杂项帐户sundry account
r"[L0Cbb [U']kt `r9^:TMN 6>lW5U^yA\ 详细帐单||明细表detail account
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5IO3 % p? 呆帐bad account
K]MzP|T, ]eD [4Y\#t |} 9GHjG _[0I^o 会计项目title of account
CL )%p"[x klo^K9! LiF.w:} _&=9 Ke 会计薄||帐薄account-book
X;5 S cY^Y!., @@; 1%z eoJFh 营业报告书||损益计算表account of budiness||business report
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'^qi2 借贷细帐||交验帐account rendered
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p'\(Z( 8@Q"YA3d+ 明细帐account stated
iAg}pwU |})rt5|f1! 75PS^5T, "hfw9Qm 与…银行开立一户头to open an account with
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HD{ [!5l0{0 i /C'0 <)"iL4 kDI 与…银行建立交易to keep account with
^=3 ^HQ'Zm x[Hhj' 40rZ~!} ,Qga|n8C 继续记帐to keep account
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Z Sw/J+FO2 与…有交易to have an account with
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&)<s uTxX`vH@! }`?7\\6 作成会计帐||有往来帐项to make out an account with
N" 8*FiZ| |YJ$c@ $]xE$dzJ .`b4h"g: 清算||清理债务to make up an account
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.uF 清洁帐目||与…停止交易to close ones account with
o$*bm6o {-~05,zE ?]759,Q3L -Cg`x=G;z 结帐to close an account
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,M| QN* 清理未付款to ask an account||to demand an account
j0Id!o ':5Trx &E} I I3V{"Nx6 结清差额to balance the account with
9<+;hH8J_r n U+pnkMj ^U R-#WaQ Zb12:? 清算to settle an account||to liquidate an account||to square an account
5)h+(u C3 "TEBByO' sDW"j\ z0EjIYI[N 审查帐目||监查帐目to audit an account
@'6S[zU #JHy[!4 <>ZBW9 DKe6?PG 检查帐目to examine an account
!3O,DhH>MC ay!6T`U` s|fCR ]Om'naD 转入A的帐户to charge the amount to As account
yaCd4KP #RCZA4> &ryl$!!3H 7-g]A2N 以计帐方式付款to pay on account
b|\{ !N] T)$6H}[c TyxU6<>4J4 [,.[gWA 代理某人||为某人on ones account||on account of one
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为自己计算||独立帐目on ones own account
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j 'Qp&,xK 由某人收益并负风险on ones account and risk||for ones account and risk
-N /8Ho /h.:br?M#P dXf]G6 r_qncy,F 由某人负担for ones account||for account of one
p 02nd.R6 Huc3|~9 Cy`<^_i !;xf>API 按某人指示||列入某人帐户by order and for account of one
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l3 ntA[[OIFO 列入5月份帐目for May account
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!j{%GO K#m\qitb y{&{=1# 编入某中帐项下to pass to the account of||to place to the account of
k8Su/U t(uB66(_F >uP{9kDm X-*KQ+? 寄出清算书to send in an account||to send in render an account
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_\F\ IxK 3,@d 支票薄cheque book
Eb4< 26A !DY2{Wb luG023' /:*R -VdF 支票陈票人cheque drawer
)Bm^aMVl3 On2Vf*G@| $h|I7` ZPxOds1m 持票人cheque holder
~]6Oz;~<3 b}EYNCw_7S 's7 SZ$( $z`cMQ r 不记名支票cheque to bearer||bearer cheque
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gw ?=|)n% VfE^g\Ia 记名支票||认人支票cheque to order
a-UD_|! W~+!"^<n Hm8EYPrJ };VGH/}&s 到期支票antedated cheque
+i q+ |+$j(YuH fO^EMy\ t<EX#_i, 未到期支票postdated cheque
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(`uC"M Lk !,-qn)b u6bB5(s`& 保付支票certified cheque
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LJJ 未获兑现支票,退票returned cheque
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[ F+Y y!{/'{?P +=29y@c 横线支票crossed cheque
/KJx n6 7Hr4yh[j& fi-&[llg *{D:1S 普通横线general crossing
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/28Cw ~:RDw<PWp 特别横线special crossing
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LaD 5 '\E*W!R.] 空白支票blank cheque
ekk&TTp# ;6&=]I OD@@O9 o._#=7|( 失效支票,过期支票stale cheque
fb=$<0Ocj <J_,9&\J /xm} ?t0U $xn%i\ 普通支票open cheque
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n-| i 2"{]A;@ LXLIos55S 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
Iz$W3#hi cI4qgV RT+30Q? KlX |PQ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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bqM=I+ Jv{"R!e"P E,yzy[gl R;-FZ@u/ 支票换现金||兑现to cash a cheque
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') Y|N vBr /*p?UW<*4 d\<aJOi+- 清理票款to clear a cheque
Bw/H'Y 2Z9gOd<M~ %IH|zSr)EM VFaK>gQ 保证兑现to certify a cheque
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WL L!Zxc~ 填写支票数额to fill up a cheque
uB&I56 &T/9yW[L 9qO:K79| D30Z9_^%: 支票上划线to cross a cheque
u9~V2>r\ wTAEJ{p Ue\oIi JP% ;rAoJ 开发支票to make out a cheque
c68$pgG DBrzw+;e3 7)It1i- (a4y1k t- 签发支票,开立支票to draw a cheque||to issue a cheque
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d`ym `YU:kj<6 q>l kLHS 透支支票to overdraw a cheque
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ump:dL5{ D@1^:'$V btz3f9 背书支票to endorse a cheque
iW%0pLn 73Zs/ |q b92|? k)t8J \ 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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p>#V 拒付支票to refuse a cheque
z{+; '9C $W]guG b6M)qt9R 'Bn_'w~j{ 拒付支票to stop payment of a cheque
ED_5V@ 4!W?z2ly~R QF6JZQh< .Eyk?"^ 提示要求付款to present for payment
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J'DMW 3$f5][+U 见票即付持票人payable to bearer
d'nuk#r Y-k~ 7{7 f;dU72]q+ 5Jd {Ev 支付指定人payable to order
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已过期||无效out of date||stale
A{T@O5ucj &!fcL Jd TmH13N] Gf.o{ 请给出票人R/D||refer to drawer
q)y8Bv| JNCtsfd epyYo&x} X,CFY 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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Is+1O/ 8uW:_t]q Upen/1 bA 文字与数字不一致words and figures differ
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"?&X4%e V2skr_1 支票
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;itg>\p3 时间已过account closed
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SeNM =%G[vm/-) 更改处应加盖印章alterations require initials
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F\72^,0 时间已过effects not cleared
d69VgLg wB"Gw` D ;Nij*-U4~ n/D]r 停止付款payment stopped
1ki"UF/ Okc*)crw NWj@iyi< W{aN S@1 支票毁损cheque mutilated
+2O_LPV$, DJUtuex *?Y6qalSy ,BAF?}04= 汇款||寄钱to remit||to send money
eQj/)@B:V pQ8+T|0x ij5YV3 G$<0_0GF 寄票供取款||支票支付to send a cheque for payment
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fflJ R0'EoX 寄款人a remitter
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UqKa 4y.[tk5 l0)uu4| HskN(Ho 收款人a remittee
F{tSfKy2 Eq{TZV BZ9iy~ ?Y* PVx9Y 国外汇票foreign Bill
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&Y: lsCh K 国内汇票inland Bill
5;Xrf= 2oLa`33c1 O6]~5&8U. [DwB7l)O( 跟单汇票documentary bill
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HmRl 空头汇票accommodation bill
_!zY(9% qZe"'"3M |#6Lcz7[ d.A0(*k, 原始汇票original bill
-f=hL7NW 6Y^o8R 4aC#Cv:0 ): 6d_g{2 改写||换新票据renewed bill
bE~lc}% KJ_R@,v\ QL#y)G53Q .&y1gh!= 即期汇票sight bill||bill on demand
Sqs`E[G* E3!twR*Aw 5,C,q%2 7}k8-:a% …days after date||…days after date…日后付款
s? Kn,6Y "T|\ "L]_NST .E&~]< …months after date||…months after date…月后付款
3QpTO, %L3]l }JD(e}8$! e+wd>iiB 见票后…日付款…days after sight||…days sight
Cmj)CJ- /V&Y@j H;2pk 00i9yC8@6 见票后…月付款…months after sight||…months sight
,tZwXP{ PJ{.jWwD 0*)79Sz 9[`6f8S_$ 同组票据set of bills
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cO:x{~ !r<7]nwV 单张汇票sola of exchange||sole of exchange
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/03>|Juo <mN3:G 远期汇票usance bill||bill at usance
ZAE;$pkP amRtFrc| &+v&Dd& Q *he%@w 长期汇票long bill
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'q < -Nj Y*Pr nFqMS|EN 短期汇票short bill
-LyIu# iQKfx#kt nB.p}k /?sV\shy 逾期汇票overdue bill
,O}zgf*H; ?U |lZ~o _PIk,!< zy|hf<V 宽限日期days of grace
<~d N23) .qZ<ROZ /SiQw7yp% yC[}gHv 电汇telegraphic transfer (T.T)
@9-qqU@ R:Lu)d>= }^H_|;e1p LE;c+(CAU 邮汇postal order||postal note (Am.)||post office order||money order
,0~=9dR D<MtLwH 7P WI%,m~ 本票promissory note (P/N)
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O 押汇负责书||押汇保证书letter of hypothecation
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;.iy{&$ m*1=-"P 副保||抵押品||付属担保物collateral security
PYZ8@G H_{Yr+p BsJClKp/ j'Fni4; 担保书trust receipt||letter of indemnity
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F 承兑||认付acceptance
[Mx+t3M 2'D2>^os >">-4L17m hQ9VcS6=gD 单张承兑general acceptance
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]$)E `W5f'RU {J[0UZ6 *p"%cas 有条件承兑qualified acceptance
;*8$BuD j*GYYEY B{44|aq1 | #(OL!B 附条件认付conditional acceptance
]c08` y@F{pr+dA ;e+ErN`a.~ +BESO 部分认付partial acceptance
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