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。
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1 会计报表statement of account
tCbr<Ug I[=Wmxa?r /~Zc}o,J Bzu(XQ 往来帐目account current
]D{c4)\7C| Q)G!Y
(g\ wrQydI u%=bHg 现在往来帐||存款额current accout
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Ex 销货帐account sales
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y3 |7QVMFZ 共同计算帐项joint account
NokXE JlC<MQ? [xtK"E# wX)efLmyhY 未决帐项outstanding account
O1?B{F/ e wi\z>'R (B>)2: T1 h4XcKv+ 贷方帐项credit account||creditor account
J4gI=@e Gva}J6{ X)Dqeb6 Mx/h?}u; 借方帐项debit account||debtor account
5jn$7iE` vIVw'Z(g} m x3}m?WQ =MTj4VXh" 应付帐||应付未付帐account payable
_YH<YOrMh 20rN,@2< =<[7J]% YO@hE> 应收帐||应收未收帐account receivable
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Px$E V.;:u#{@-Q 新交易||新帐new account
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2pFQ v[R_S s8t f@H4r <TI3@9\qXE 未决帐||老帐old account
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U|p E x_L!9>! X$Q2m{dR =QrA0kQR 现金帐cash account
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5B ,3:QB_ ZJ^s} QjQ4Z'.r > 流水帐running account
4JGE2ArR ':,>eL#+uV rW:iBq qPsyqn?Y| 暂记帐||未定帐suspense account
.r ~'(g{qt shM{Y9~O9& UUl*f!&
o wX-RQ[2X 过期帐||延滞帐overdue account||pastdue account
)*!1bgXQ -&trk jZrY=f 65lOX$*{- 杂项帐户sundry account
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0=bO 详细帐单||明细表detail account
DXKyRkn6e 0;vtdM[_ PT mf 7.%f01/i 呆帐bad account
wOjv[@d >/b^fAG /M 0 p_4 0HjJaML 会计项目title of account
]X*YAPv KZECo1 Z%Vr+)!4 fb/qoZ 会计薄||帐薄account-book
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x\ltG3 营业报告书||损益计算表account of budiness||business report
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% 686Vz 借贷细帐||交验帐account rendered
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-d:O\] C+`xx('N9 fc3 Fi'^ 明细帐account stated
<p09oZ{6 mIRAS"Q!m oK)[p!D?0{ Q2q|*EL 与…银行开立一户头to open an account with
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0 RXM}hqeG 与…银行建立交易to keep account with
\OP9_J(* AhR0zg bCzdszvg3 q=njKC 继续记帐to keep account
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aL7 w3d34*0$ 与…有交易to have an account with
x =h0Fq,T {(%~i37 wsqLXZI uNy!<u 作成会计帐||有往来帐项to make out an account with
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ql 清算||清理债务to make up an account
X CzXS. :Z[(A"dA )&Mq,@ [$;,Ua-mt 清洁帐目||与…停止交易to close ones account with
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[L&* 结帐to close an account
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rub 清理未付款to ask an account||to demand an account
z<i,D08|d }YRO'Q{ k&!6fZ) JDKLKHOMZ 结清差额to balance the account with
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D&-vq,c Tv1]v. 清算to settle an account||to liquidate an account||to square an account
a}dw9wU!: L/%Y# 94y9W# :WO{x g 审查帐目||监查帐目to audit an account
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%XR<isn [EruyWK 检查帐目to examine an account
'mJ13 :Pf>Z? /d c@9##DPn [Teh*CV 转入A的帐户to charge the amount to As account
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1k 以计帐方式付款to pay on account
&}E:jt} .zIgbv s NN mM#eB:4 E?_ zZ2 代理某人||为某人on ones account||on account of one
w{r8kH dWUUxKC !?b/-~o7S (2tH"I 为自己计算||独立帐目on ones own account
8gAu7\p} %mu>-h ac c;^A)_/ Qh8C,"a 由某人收益并负风险on ones account and risk||for ones account and risk
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N8QH*FX/F1 由某人负担for ones account||for account of one
OT@yPG DN<M?u] }#bZ8tm& !=y Q)l2 按某人指示||列入某人帐户by order and for account of one
bS%C?8 qlvwK&W<QM }/
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4|U x)5LT}p 列入5月份帐目for May account
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y=7d , 编入某中帐项下to pass to the account of||to place to the account of
R>HY:-2 hkF^?AJ cJ/4Gl 87}(AO) 寄出清算书to send in an account||to send in render an account
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vaL8+ 支票薄cheque book
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B&:G V x_W3sS]ej Wc\+x1 :8 支票陈票人cheque drawer
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JCsK| 持票人cheque holder
2LZS|fB9o &mdB\Y?^ ]5)"gL%H` I^:F)a: 不记名支票cheque to bearer||bearer cheque
HU9p!I. .)t(:)*b |*fNH(8&H AK;^9b-}q: 记名支票||认人支票cheque to order
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=B\8m ONfyYM? )cKj iXn OfJd/D 到期支票antedated cheque
?Q?598MC PkO!'X ^Et,TF\ }<&d]N 未到期支票postdated cheque
K"^cq~ A_i zSzC1 bQj`g2eyM 0e\y~#- 保付支票certified cheque
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DuQ FJF3B)Va| gi1j/j7 B%
mtp;) P 未获兑现支票,退票returned cheque
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LC <p/MyqZf +(y>qd Wp`C:H 横线支票crossed cheque
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Vmtzig3w[ &+]x;K l1DI*0@ 普通横线general crossing
V]m^7^m3 YuA7r"c DyIV/ OW#_ty_ul 特别横线special crossing
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)v*Fn |@ *3^' 空白支票blank cheque
phmVkV2a;# g&kH'fR8 /`}6rXnw9 t2U$m'(A& 失效支票,过期支票stale cheque
B>@D,)/bT5 BvQUn@ XE c&b/Joi7@ &urb!tQ>& 普通支票open cheque
CC>($k" Vf$1Sj w &1~Re.*B v4D!7t&v" 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
U&X. 0R*}QXph ^Eu_NUFe 8:<1
|]] 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
#r(a~ Zikm?(J umryA{Ps %_)b>C18y 支票换现金||兑现to cash a cheque
/3s@6Ex}E )%BT*)x pLPd[a kR_E6Fl 清理票款to clear a cheque
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ZRO.bMgZF [d\#[l_ 保证兑现to certify a cheque
$6Z[|9W^A "(N-h\7Ex9 gsi<S6DQ8 Fos1WH?\ 填写支票数额to fill up a cheque
z30= ay1 +yvBSpY r&=r/k2 9 #:ue@) 支票上划线to cross a cheque
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?lW 开发支票to make out a cheque
^,>}%1\ >|(WS.n 3C jD<9=B(g ,znL,%s 签发支票,开立支票to draw a cheque||to issue a cheque
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Mg&HRE wH#Lb@cfZ0 \/pV
cR 透支支票to overdraw a cheque
m[{nm95QZ %uF:) aL{EkiR /oB K&r[( 背书支票to endorse a cheque
]D?oQ$q7 4U:DJ_GN =y`-sU Hx (]oFB$ 请付票款||清付票款to pay a cheque||to honour a cheque
MuN[U17FB &MBOAHhze v!iWzN #xDDh` 支票退票to dishonour a cheque
6CCZda@ CRP7U UqY J#&MqY x`wZtv\ 拒付支票to refuse a cheque
65 NWX8f} `;R|V L>eQ*311 jD$;q7fB 拒付支票to stop payment of a cheque
34HFrMi 3~#Z E;># ~y( ,EO ^Jc$BMaVg 提示要求付款to present for payment
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"ZQPLg 'cWlY3%t PpI+@:p[ 见票即付持票人payable to bearer
a>#d=. `@W3sW/^ yN%3w0v HE8'N=0 支付指定人payable to order
3(>(lk $@XPL~4 )cfp(16 |E>v~qD8I 已过期||无效out of date||stale
1==P.d( }?\#_BCjx( +ytT)S hlYS=cgY= 请给出票人R/D||refer to drawer
77Q4gw~2U `HMligT +-xSuR, zzDNWPzsA 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
4+Li)A:4. yHV^a0e7EH UtHmM,*I i!/h3%= 文字与数字不一致words and figures differ
Off: ~ r? 6Z1 <lsi.x\y< BVwRPt 支票
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7zz(# 时间已过account closed
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s;{ 更改处应加盖印章alterations require initials
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S|z( 时间已过effects not cleared
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l5\F W}<M?b4tP 停止付款payment stopped
8H$@Xts pU'`9fLi_ [xp~@5r' umHs " d 支票毁损cheque mutilated
@hz0:ezg: ~]i]kU t6H2tP\AS ,&O:/|c E 汇款||寄钱to remit||to send money
?()E5 4y wKeSPs{x qAuUe=w%p Sf.8Ibw 寄票供取款||支票支付to send a cheque for payment
Rzn 0-cG M25z<Y uV*f[l Kr+Bty 寄款人a remitter
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@zq\z$ @zVBn~=i zN729wK 收款人a remittee
D=pI'5& iA{chQBr `)gkkZ$)j sL[(cX?;2 国外汇票foreign Bill
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J?HZ,7X: wTgx(LtH gC,0+Y~ 国内汇票inland Bill
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K= 跟单汇票documentary bill
CH R?i1e Z({`9+/>u #dn%KMo2r ~]t2?SqNm 空头汇票accommodation bill
(w7cdqe .tHv4.ob WTy8 N ?U.&7yY 原始汇票original bill
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;r@R (Squ ]6c2[r?g{ l8n[8AT1 改写||换新票据renewed bill
W~@GK 1wH/ #K _tauhwu JcALFKLB 即期汇票sight bill||bill on demand
)*QTxN =*)O80oaW 7_d#XKz@ cK} …days after date||…days after date…日后付款
rQQPs\o bU +eJU_% KX`nHu; ~Sem_U`G …months after date||…months after date…月后付款
h/y} BrH`:Dw AZ Lt'9UD 4 >tYMyLt0 见票后…日付款…days after sight||…days sight
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0{Ll4 qZ]VS/5A b+#~N>| 见票后…月付款…months after sight||…months sight
qFsg&< 3b/vyZF O=?X%m # #d i_V" 同组票据set of bills
u2x=YUWb] Oj|p`Dzh arH\QPaka' YV!V9 单张汇票sola of exchange||sole of exchange
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w 2B?i2[a, 远期汇票usance bill||bill at usance
MldL"*HW: ob5nk^y Ol5xyj 5nIlG 长期汇票long bill
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%[CM;|?B4 短期汇票short bill
>u#VHaB HnY"6gTNK h}<ZZ :mHtK)z~ 逾期汇票overdue bill
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{p iBW6<2@oZF bvRGTOxO .`#R%4Xl 宽限日期days of grace
Nn7@+g) xi^e =:;` 4'[ V'c\ _5`S)G{
电汇telegraphic transfer (T.T)
Sg~A'dG [MP:Eeg )P+GklI{4 ]<z(Rmn`Q 邮汇postal order||postal note (Am.)||post office order||money order
R'HA>?D v!9Imf O7*i;$!R ~*]`XL.- 本票promissory note (P/N)
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W$} :R\v# )C ]+7c1MB(5 押汇负责书||押汇保证书letter of hypothecation
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+omo &V{,D))6[ YEoT_>A$dB 副保||抵押品||付属担保物collateral security
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umD.3< Hxi=\2- 担保书trust receipt||letter of indemnity
&bK$!8Z n{WJ.Y* F;@&uXYgc m6<0 hP 承兑||认付acceptance
!_!b\ M 7$4KFNp -RDs{c`y%N 6+#cyKj 单张承兑general acceptance
ID+k`nP )B4c;O4t rL"k-5>fd ^ w1R"qE"m 有条件承兑qualified acceptance
6^u(PzlA|~ s\R?@ shZ<j7gqI HNT8~s.2 附条件认付conditional acceptance
dF]8>jBOL E NjD~ S aC 0Jfo 2MeavTr 部分认付partial acceptance
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