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。
3 h#s([uL 会计报表statement of account
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Si 往来帐目account current
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px?9O+! @|Dm E!) 现在往来帐||存款额current accout
9qEOgJ 5? Wg%@ g^jJ8k,7( I-,>DLG 销货帐account sales
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OtkC3hY F#su5<d {B3(HiC 共同计算帐项joint account
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`mrCu>7 *%X.ym' 未决帐项outstanding account
Mq@}snp"S i-b1d'?Rb ZPlPN;J^1 .:8[wI_f 贷方帐项credit account||creditor account
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YI 5C B%=iL{ AuAT]` 借方帐项debit account||debtor account
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3&8 DcN"=Y 应付帐||应付未付帐account payable
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DwXU 应收帐||应收未收帐account receivable
eES'}[W> SiV*WxQe AFGwT%ZD 3T1P$E" m 新交易||新帐new account
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V Lyr2(^#: 未决帐||老帐old account
4:U0f;Fs @0|nq9l1 dQ<(lzS~ Ihg~Q4t 现金帐cash account
MKC$;>i $T),DUYO xQo~%wW,? b/nOdFO@ 流水帐running account
FZ p<|t y@A6$[%(E| yp p 4L|R f>niFPW" 暂记帐||未定帐suspense account
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& < eQ[kM &2{]hRM s`c?: 过期帐||延滞帐overdue account||pastdue account
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RL*]g* 4UD' %}>y #h N.=~ 杂项帐户sundry account
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t +9zA^0 详细帐单||明细表detail account
sKd)BA0` #ZlM?Q 3] ^' Cw#V`70a 呆帐bad account
iNJAZ6@+ <tuS,. o?wt$j- M/#U2!iFk 会计项目title of account
B+46.bIH D0 ruTS wAh# AS|Rd+. 会计薄||帐薄account-book
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{Jp/-D W-XpJ\_ 营业报告书||损益计算表account of budiness||business report
X*O9JGh Pm^lr! 3p g$w6kz_[ fY_%33_I$ 借贷细帐||交验帐account rendered
hVUIBJ/5(- JZ=5Bpw 9p`r7: v`B4(P1Z 明细帐account stated
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\`; 与…银行开立一户头to open an account with
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9m8ee&, jczq`yW 与…银行建立交易to keep account with
^ ulps**e %v4ZGtKC@ k1fRj_@WPT }OrYpZob 继续记帐to keep account
ezZph"& RmO yGSO C9jbv/c H]Wp%"L 与…有交易to have an account with
>^3zU "}zda*z8 L~eAQR 2xTT)9Tq* 作成会计帐||有往来帐项to make out an account with
e{C6by"j{S +(mL~td01 uTGcQs} H/J<Pd$p 清算||清理债务to make up an account
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G wiE]z z*LiweR- 清洁帐目||与…停止交易to close ones account with
)ooWQ-%P kon=il<@ bk3Unreh ^,V[nfQR 结帐to close an account
[/ohk& A]?^ H< #C\4/g?=, HmV />9 清理未付款to ask an account||to demand an account
~ E *d G g$3>~D 3hS6jS %-j
&e44 结清差额to balance the account with
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x 6[?}6gQ d+}k g 清算to settle an account||to liquidate an account||to square an account
h\y-L~2E s, XM9h>P4 HC7JMj p4>,Fwy2 审查帐目||监查帐目to audit an account
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y m;/i<:` NHiq^ojk 检查帐目to examine an account
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% 7>-yaL{ - DL"-%X. 转入A的帐户to charge the amount to As account
@J vZ[T/ Pp_V5,i\ j>'B[ xjq0D[ 以计帐方式付款to pay on account
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Oli OD+5q(!"a 代理某人||为某人on ones account||on account of one
TnE+[.Qu Z2p> n`D a$}mWPp+f 0*7*RX 为自己计算||独立帐目on ones own account
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_K*kI: z[&s5" qY(:8yC36 cZQu *K^j 由某人收益并负风险on ones account and risk||for ones account and risk
C6@t +LzovC@^ (@&I_>2Q c> G@+ 由某人负担for ones account||for account of one
=n0*{~r 9L)L|4A.l @@}`hii L11L23: 按某人指示||列入某人帐户by order and for account of one
h&'=F)5 F2>%KuM U9ZbVjqv@ kx{!b3" 列入5月份帐目for May account
|E|6=%^ Q_4Zb +d39f-[ <qY5SV, 编入某中帐项下to pass to the account of||to place to the account of
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`C ybvI?# T*P+Fh" }uQ${]&D 寄出清算书to send in an account||to send in render an account
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./w{L"E 支票薄cheque book
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8(A{;9^g rn" pKUd /V^sJ($V$~ 支票陈票人cheque drawer
g6euXI Y@} FL;3 a[C&e,)} J{~Rxa 持票人cheque holder
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Y'N'hRD iJP{|-h 7~vqf3ON4J 不记名支票cheque to bearer||bearer cheque
mk= #\> `&g:d E(j ~:2K#q5C =_QkH!vI 记名支票||认人支票cheque to order
gX*K&*q $Jf9;. ,-
HIFbXx@ }O*WV 1 到期支票antedated cheque
g42T#p8^ _4R,Ej} detL jlE 4<}A]BQVkJ 未到期支票postdated cheque
/DU*M, sv=H~wce v*r9j8 ,F:=(21 保付支票certified cheque
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sSwDF s*JE) B||c(ue 未获兑现支票,退票returned cheque
x!?Z*v@I #:{6b*} V2Y$yV8g1 o!Fl]3F 横线支票crossed cheque
RWikJ |s|/]aD}o jG8;]XP btQet. 普通横线general crossing
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!}q."%%J_% 特别横线special crossing
F=i!d,S z%};X$V`J 2U%qCfh6| 7;xKy'B\ 空白支票blank cheque
\n0gTwiO% XS|mKuMcC 3bts7<K= k4R4YI"jV 失效支票,过期支票stale cheque
: bv|Ah FpdHnu i1 $ !5f"<FCB a#QByP 普通支票open cheque
t/ eo] U Um|@ wOcg4HlW 4Hd Si 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
q^6N+ ^}QN PP-kz;| .e$%[)D mJ$Htyr 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
BWEv1' v V}:'Xgp*N %MuaW(I o s##Ay{ 支票换现金||兑现to cash a cheque
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?9S+Cj` M.[wKGX( 4:3_ER ]J 清理票款to clear a cheque
6n-r {]["6V6W u _X}-U M5u_2;3 保证兑现to certify a cheque
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s I61%H9; YkI9d&ib+ 填写支票数额to fill up a cheque
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$w/Fz R8uj3!3^ 支票上划线to cross a cheque
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G1p'p&x. 开发支票to make out a cheque
K @C4*?P 3W'FcE)|E mR,O0O}& 4y>(RrVG 签发支票,开立支票to draw a cheque||to issue a cheque
)-#i8?y3C e?1KbJ?. E[*0Bo] %-r?=L 透支支票to overdraw a cheque
p}BGw:= _<2RYXBC S;h&5.p ki4Xp'IK 背书支票to endorse a cheque
dFMAh&:> ZR6&AiL(Bj ()B7(Y sL8>GtVo 请付票款||清付票款to pay a cheque||to honour a cheque
FH[#yq.Pr |G=FqAXH ]*GnmG:D* F;W' 支票退票to dishonour a cheque
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>qn+iI2U ,@479ZvvR3 U\?+s2I)v 拒付支票to refuse a cheque
EO"6Dq( w-M7opkq ExqM1&zpK [brkx3h 拒付支票to stop payment of a cheque
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e+B" 提示要求付款to present for payment
Cg7)S[zl @x*.5:[ s_S$7N`ocS d96fjj~ 见票即付持票人payable to bearer
]h0Y8kpd Zg2]GJP "H@Fe xjE7DCmA 支付指定人payable to order
oHk27U G d#4 Wj0x /0-\ek ye `}Eh[EOHJ 已过期||无效out of date||stale
xmOM<0T i!tc >I|<^$/ c|+y9(0|y 请给出票人R/D||refer to drawer
Agz=8=S% SbCJ|z#? lqauk)(A0 :Fc8S9 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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3K |Cu1uwy ]M uF9={ y&h~Oa?,; 文字与数字不一致words and figures differ
2G H)iUmc $Q=$?>4U k,AM]H G$|G w 支票
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l~ 时间已过account closed
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W ,Io0ZE>`V 更改处应加盖印章alterations require initials
s* @QT8% X"wFQa a!&bc8J7 @kS|Jz$iY QP'qG@j[:
1]HHe*'Z 时间已过effects not cleared
Cy]" wQ@Zwbx *u58l(&`8 ]Kof sU_{ 停止付款payment stopped
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8 qn{ AwtIWH*e 支票毁损cheque mutilated
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u+*Yr9 Hi$#!OU N!]PIWnC 汇款||寄钱to remit||to send money
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oUo P>>f{3e. 9fCiLlI 寄票供取款||支票支付to send a cheque for payment
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<*V {`($Q$Q1 }5QZ6i# ^tQPJ 寄款人a remitter
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3=] | pF5`dX 收款人a remittee
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Q#@|D fLLnf].O -/@|2!d 国外汇票foreign Bill
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Y,9D b0!*mrF]6 oXnC"y}0P 国内汇票inland Bill
3| GNi~ c(QG4.)m :y4)qF `i"$*4#< 跟单汇票documentary bill
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; 空头汇票accommodation bill
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0~- #|)JD@;Q AsTMY02| 原始汇票original bill
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tq7 改写||换新票据renewed bill
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Y ls8olLM> RTdD]pE8Q G1`mn$`kq 即期汇票sight bill||bill on demand
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M*:U oO! 1 …days after date||…days after date…日后付款
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[3V }qgqb ,mAB)at ;oN{I@}k …months after date||…months after date…月后付款
@d8&3@{R^ r6gt9u: ]be0I) l8hvq(,{ 见票后…日付款…days after sight||…days sight
pgLzFY[' d/ 'A\"o+ &0;{lS[N:L #+2:d?t 见票后…月付款…months after sight||…months sight
rf1wS*uU+ CSd9\V ECmHy@( Zi[{\7a 同组票据set of bills
:IP;FrcMP rR),~ @]sL 7?n*t N\CEocU 单张汇票sola of exchange||sole of exchange
Z9;nC zHm u8{@PlS nN_94
ZqS< +O.&64( 远期汇票usance bill||bill at usance
ne!j%9Ar [9YlLL@ .,d$%lN SoXX}<~E4 长期汇票long bill
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$ y44 )<]w23i 短期汇票short bill
u~naVX\3b ulz\x2[Pf $BR=IYby `a/PIc" 逾期汇票overdue bill
7YQK@lS N%n1>!X)! }v'PY/d. }]n>A 宽限日期days of grace
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.9?Ch J^F(] <L!~f`nH2 电汇telegraphic transfer (T.T)
CL<KBmW7 >2/wzsW cc2 oFn 0Z1H6qn 邮汇postal order||postal note (Am.)||post office order||money order
q.,p6D @3expC ELkOrV~a{: \0^r J1* 本票promissory note (P/N)
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37ta J?n)FgxS 押汇负责书||押汇保证书letter of hypothecation
\{+nXn UVoLHd QE{;M Fgc:6<MGM 副保||抵押品||付属担保物collateral security
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mqj7L [WO%rO^p 8H%I|fm 担保书trust receipt||letter of indemnity
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6*Kgf2G 13_+$DhU-L -Y jv&5 承兑||认付acceptance
WT ~dA95 0P%|)Ae G4iLCcjY i6g[E4nk 单张承兑general acceptance
qY~$wVY( YL&b9e4 XB!`*vZ/< ! MF"e|W 有条件承兑qualified acceptance
SU#P.y18% c[d'1=Qiy Zh~Lm f'i8Mm4IL 附条件认付conditional acceptance
`6S=KRv M-qxD"VtV= , C@hTOT @IyH(J],h 部分认付partial acceptance
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