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。
H=mFc@
fh 会计报表statement of account
FA%V>&;` P!XO8X 1F MIqH%W.ru l.BiE<& 往来帐目account current
;Qq7@(2y EZZE(dq@gf $3cZS HNLr}
Y j 现在往来帐||存款额current accout
{f;DhB-jj nZEew.T:6 :OA;vp~$x 5inCAPXz 销货帐account sales
m\MI 6/ TQQh:y I[n|#N "1UpoF'w 共同计算帐项joint account
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G\~?.s|^ 未决帐项outstanding account
hd`jf97* S.pXo'} 1yFIIj:^| i\x@s>@x} 贷方帐项credit account||creditor account
BQ B<+o' h\+8eeIl 4P#4RB 7vc4 JO] 借方帐项debit account||debtor account
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应付帐||应付未付帐account payable
zT93Sb 8EBd`kiq HmHM#~5(` v4Kf{9q# 应收帐||应收未收帐account receivable
Qkc9X0J! aq#F sH]T1z &}\{qFD; 新交易||新帐new account
t[MM=6|Wb uG-S$n"7K ,R=$qi| :NB.ib@* 未决帐||老帐old account
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Vt:\llsin 现金帐cash account
t. DnF[ +Eel|)Z*Q Y' 5X4Ks| xc7Rrh]} 流水帐running account
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0`?K at1oxmy 4M+f#b1 5Fbb5`( 暂记帐||未定帐suspense account
e*d lGK3l ,$RXN8x1 nswhYSX mP?}h 过期帐||延滞帐overdue account||pastdue account
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$1 TP)o0U !sYZ1;WAO ?[%.4i;-h 杂项帐户sundry account
A$L:,b( O3pd5&^g 5xU}}[|~- ?~cO\(TY[" 详细帐单||明细表detail account
ID,os_ T= '{cFr uA cvUN-@ LLoV]~dvUu 呆帐bad account
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3 会计项目title of account
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g4;|uK; 会计薄||帐薄account-book
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}P[ i~*6JB| 营业报告书||损益计算表account of budiness||business report
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Ky N/ 1`l(H4 eKU4"XTk h]IoH0/ 借贷细帐||交验帐account rendered
?9?o8! :`0,f ?cE `M- -^8OjGat 明细帐account stated
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O6 4`7~~:W!M5 与…银行开立一户头to open an account with
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C(vp C;9P6^Oz 与…银行建立交易to keep account with
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继续记帐to keep account
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3ND) 与…有交易to have an account with
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mXsSOAD< B =DV!oUg ,eL&Ner 作成会计帐||有往来帐项to make out an account with
CI+li H 0t*PQ% Cq-99@&; ")NQwT} 清算||清理债务to make up an account
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[3 $-E<{ a(h@4 x 清洁帐目||与…停止交易to close ones account with
$0]5b{i] ]]5(:>l r 2{7h> `G>|g^6%i 结帐to close an account
:MH=6 J>nta?/,X h}S2b@e| j",*&sy 清理未付款to ask an account||to demand an account
`2xt%kC U)z1RHP|z lHu/pSu@k M2.*]AL 结清差额to balance the account with
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+ 清算to settle an account||to liquidate an account||to square an account
"{jVsih0 &d"scM5 :rvBx" TdoH((nY 审查帐目||监查帐目to audit an account
V7+/|P_ ux[13]yY za8+=? F<)f&<5E- 检查帐目to examine an account
y! j>_m){w -3XnUGK CT|H1Ry2T $% W.=a'5 转入A的帐户to charge the amount to As account
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l HaOSFltf# 以计帐方式付款to pay on account
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j EV~?]Kt~ 代理某人||为某人on ones account||on account of one
YIYuqtnSJ XK(aH~7xme 1DF8-|+ 9|9/8a6A 为自己计算||独立帐目on ones own account
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,"{L g#5t8w 'RR,b*Ql #Vm)wH3 由某人收益并负风险on ones account and risk||for ones account and risk
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/NVyzM51V 由某人负担for ones account||for account of one
h0VeXUM;. L_>LxF43 cP0(Q+i7 6%T_;"hb 按某人指示||列入某人帐户by order and for account of one
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Fxr k6_OP] hud'@O"R+ 列入5月份帐目for May account
K*"Fpx{M <|:$_&( 1qwJPM b28C( 编入某中帐项下to pass to the account of||to place to the account of
`P;uPQDzZ3 =&vRT;6 =Flr05}m {d,^tG} 寄出清算书to send in an account||to send in render an account
4Y@q.QP .r-kH&)"GU v<?k$ e5 w)gMJX/0yw 支票薄cheque book
E^m2:J]G cLMFC1=b ;B"S*wYMN 46c0;E\9 支票陈票人cheque drawer
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k 持票人cheque holder
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G~:R X!]p8Q y QWK\6 DQ_ pLXCC 不记名支票cheque to bearer||bearer cheque
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0{6 O,7*dniH 记名支票||认人支票cheque to order
&4Y@-;REt kL%o9=R1 $
?YSAD1 HQ3kxOT 到期支票antedated cheque
b_oUG_B3] m?<5-"hz ,wk %)^ h)yAge 未到期支票postdated cheque
ldWr- x% Eu.jj eX{Tyd{ #^<Rx{ 保付支票certified cheque
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AP6PK7 未获兑现支票,退票returned cheque
62J-)~_ 4031~A8 {;Y2O.lV nsV;6^> 横线支票crossed cheque
pkEqd"G =h}IyY@o 8@4)p.{5I HVcd< :g0 普通横线general crossing
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J{)gF 特别横线special crossing
o_ SR /s^O M`5 +"2IQme5 l+i9)Fc<i 空白支票blank cheque
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% 失效支票,过期支票stale cheque
uE{nnNZy Z,m;eCLG] K~Hp%. *%xmCPJ 普通支票open cheque
kkE1CHY m\xE8D(, Z 2u5n`K g
{?]a'? 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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qo jB!Q8#&Q !|gln)|A SB'$?Kh 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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j"@{~ 支票换现金||兑现to cash a cheque
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Q>}*l|Ci @ \(*pa bl;C=n 清理票款to clear a cheque
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保证兑现to certify a cheque
~L.)<{? U^$o<2 P9aGDma _n;V iQMu 填写支票数额to fill up a cheque
,#PeK( Zn`vL52_ ,!?&LdPt> *MFsq}\ $ 支票上划线to cross a cheque
lJloa'%v9 \Q+<G-Kb. R8lBhLs j7|r^ 开发支票to make out a cheque
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_S \)pT+QxZ i|5 K4Puu MR@*09zP(? 签发支票,开立支票to draw a cheque||to issue a cheque
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qqUuFMM 透支支票to overdraw a cheque
E}V8+f54S vq~btc.p{& +8 avA:o \)?[1b&[_ 背书支票to endorse a cheque
)o<rU[oD]C nZbfc;da )h0F'MzW %hzl3>(). 请付票款||清付票款to pay a cheque||to honour a cheque
bF'^eR _T 5ZL W`KRaL0^ Gmi w(T 支票退票to dishonour a cheque
"+2Hde1 Wv]NFHe# 4A_}:nU (q!tI*} 拒付支票to refuse a cheque
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_JM TM8WaH 拒付支票to stop payment of a cheque
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Ba: 提示要求付款to present for payment
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5$>2 777N0,o( =X?jId{ 见票即付持票人payable to bearer
`Tx1?] 821@qr|`e jjgjeY 2G'Au} q0n 支付指定人payable to order
x;,H>!r"i V/Q~NXN ~G!>2 +L $\xS~w 已过期||无效out of date||stale
1k2+eI D=U"L-rRs E"e <9 }5Yd:%u5 请给出票人R/D||refer to drawer
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B.< 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
MXWCYi )]"aa_20] >qj Q;z[ _q >>]{5 文字与数字不一致words and figures differ
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^= `Z*k M VN 1/>#L6VAZ .`z](s 支票
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H]5%"(h 时间已过account closed
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n DGMvYNKTj 更改处应加盖印章alterations require initials
tH0=ysf "oX@Z^ 9*gD;) ! P8jXruZr <(rf+Ou>I
JHpaDy* 时间已过effects not cleared
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20vdc 停止付款payment stopped
\hpD irSdqa/ [,s{ /OM qkpnXQ 支票毁损cheque mutilated
;0Yeo"- .!T]sX_P [ay~l%x W-9^Ncp 汇款||寄钱to remit||to send money
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V T&6W>VQ|[> 寄票供取款||支票支付to send a cheque for payment
@[M5$," deR2l(0%yr >'3J. FY &KC^Vn3Nj 寄款人a remitter
/an$4?":~ ZSj^\JU ~W'>L++ V3O<l}ak 收款人a remittee
sr!m y>T:fu %\8E{M: pj. }VF!d 国外汇票foreign Bill
kIS_6! ]r;-Lx{F O-r,&W :d7Ju.*J 国内汇票inland Bill
6]#pPk8[Z >]?!c5= }ie\-V s u]x 跟单汇票documentary bill
{e4`D1B 9$7tB Iuk!A?XV AL%H$ I 空头汇票accommodation bill
aW-'Jg=@H^ 5}FPqyK" 9mW95YI S }Z5#{Sd 原始汇票original bill
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R_ QEIu}e6b 改写||换新票据renewed bill
.c~`{j} z>$AZ>t%J$ {Rb|"; QGE)Xn#_bN 即期汇票sight bill||bill on demand
9$F '*{8 Qzbelt@Wx
N0EJHS,>e i,jPULzyjk …days after date||…days after date…日后付款
bgs2~50 4$D:<8B gZQ,br* 5(kRFb'31F …months after date||…months after date…月后付款
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V_*TY6 S'"(zc3= 7XLz Ewa 见票后…日付款…days after sight||…days sight
5yO%| ) *G)=6\ zRDBl02v$T @&!HMl 见票后…月付款…months after sight||…months sight
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同组票据set of bills
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S Y/Yp+W6n M5DW!^ 单张汇票sola of exchange||sole of exchange
:Z0m " J}IHQZS dY>oj<9 'Dl31w%: 远期汇票usance bill||bill at usance
$7%e|0jC cY1d6P0 ?`%7Y~ :p^7XwX%w 长期汇票long bill
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kae&,'@JF x5/O.5>f 4?GW]'d 短期汇票short bill
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K!TS fg1_D (h;4irfX 逾期汇票overdue bill
5x";}Vp>P -:w+`x?XaB mouLjT&p OmO/x 宽限日期days of grace
5e^t; 3LKL,z 83io@*D ]mEY/)~7 电汇telegraphic transfer (T.T)
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sbPqR <1~5l~ :sD/IM",}, 邮汇postal order||postal note (Am.)||post office order||money order
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2\ u;$g13 本票promissory note (P/N)
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e Ji<^s@8Zc 押汇负责书||押汇保证书letter of hypothecation
8 /3`rEW e RiP C /(#;(] x^_(gve: 副保||抵押品||付属担保物collateral security
4RgEN!d?H `Oxo@G*@}W *m_B#~4 HFV4S]
U= 担保书trust receipt||letter of indemnity
UOTM>d1P 35/)S@ C^sHj5\( C(( 7 承兑||认付acceptance
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单张承兑general acceptance
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4L'dV 有条件承兑qualified acceptance
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m 附条件认付conditional acceptance
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C\;n f=0U&~ 5r#0/1ym! 部分认付partial acceptance
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