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?]S{1/# 会计报表statement of account
z/yNFY]i WZ`u"t^2V ew8f7S[ z)N8#Y~vn 往来帐目account current
^F/gJ3_; ~_R8; b 60?/Z2w5 eCHT)35u 现在往来帐||存款额current accout
jA9&hbQuL luAmq+ -)_"7}|u5 Ux5pw 销货帐account sales
x%HX0= ( _Eo$V& H0tjBnu
jt9fcw 共同计算帐项joint account
!0Hx1I<*x $A"C1)d; I\eM8`Y$ L}r#KfIb 未决帐项outstanding account
NJ\ID=3l U'8+YAgc HX\^ecZ#E @}sxA9a 贷方帐项credit account||creditor account
^5n"L29V 8bT]Nv CA RQ}0f5~t $e>(M&9, 借方帐项debit account||debtor account
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K ?86q8E3;& 8XFs)1s[ 4 XSEN]F 应付帐||应付未付帐account payable
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K!JX* 4H@:| :5`=9_| 应收帐||应收未收帐account receivable
j?a^fcXB GZ xG!r- ^lADq'] $J]VY;C! 新交易||新帐new account
O2z{>\ OEMYS I% ?4 p\ujc $,Q0ay 未决帐||老帐old account
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@K{1O|V {p -q&k&R| %NH#8#';2 现金帐cash account
4KH8dau.fF <UI^~Azc# >/W hsYS<] 流水帐running account
/K!&4mK of? hP1kl[ L-J 7z+{ |%p;4b 暂记帐||未定帐suspense account
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~PaP$=\ =v-qao7xCV 过期帐||延滞帐overdue account||pastdue account
)w3?o#@ "gaurr3 =~qQ?;on LmCr[9/ 杂项帐户sundry account
Yz"B [w>T.b g"c |%3 X*4iNyIs_ 详细帐单||明细表detail account
/=o~7y g7Xjo ) )Q:.1
Hgl 5~BM+ja 呆帐bad account
(T&rvE {0~ Sj%Ze `;X~$uS }bkQr)us 会计项目title of account
W DrC GPyr;FV!s ,drbj.0- d'bAM{R> 会计薄||帐薄account-book
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7Sz$Eq 45?aV@ Dm^Bk?#( 营业报告书||损益计算表account of budiness||business report
jFE1k(2e 3u&>r-V6Fn |<:Owd= [Un~]E.'J 借贷细帐||交验帐account rendered
3c%dErch B<V8:vOam .N:& {$o: 1$+-?:i C 明细帐account stated
A(j9T,! *F4"mr|\ Rix|LKk{ NA=I7I@ 与…银行开立一户头to open an account with
3izGMH_` [m*E[0Hu ON.1'Wk? ca@?-) 与…银行建立交易to keep account with
\E}YtN# G@.TE7a2Z \ytF@"7 vOF"p4 ^ 3 继续记帐to keep account
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jv, #0:N$'SZ 与…有交易to have an account with
V"A*k^} %I`%N2ss ,\%qERk jPDk~| 作成会计帐||有往来帐项to make out an account with
g`n5-D@3 cN?}s0 O7})1|>1 Oh&k{DWE$ 清算||清理债务to make up an account
F4b$ ^KlW"2: $vC}Fq /Wx({N'h$ 清洁帐目||与…停止交易to close ones account with
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vyd?$ ~uUN\qx52 结帐to close an account
9 SBVp6' N4L#$\M Y8s.Q A.8[FkiNmD 清理未付款to ask an account||to demand an account
l`mNOQ@}' *vqr+jr9 l(B(gPvU ]b+Nsr~ 结清差额to balance the account with
=Z(_lLNmh 4.t72*ML || }' CGp7 Tx # 清算to settle an account||to liquidate an account||to square an account
VfFXH,j G+SMH`h lL$no7HBy O]1aez[ 审查帐目||监查帐目to audit an account
d#W>"Cqxqa 8TE2q Pm ^+MG"|)u~ K}feS(Ji 检查帐目to examine an account
qX%oLa ^C|N @5,Xr`] />13?o# 转入A的帐户to charge the amount to As account
\Ctl(uj Z`jSpgWR sI OT6L^7 "<Q,|Md 以计帐方式付款to pay on account
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/[L >OotgJnhC 3[UB3F4K 代理某人||为某人on ones account||on account of one
'[ zy%<2sL AEw~LF2w bMvHAtp 1:j[p=Q& 为自己计算||独立帐目on ones own account
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9 I$Ra*r aBblP8)8;K 由某人收益并负风险on ones account and risk||for ones account and risk
M\!z='Fi ~6!TMVr J};=)xLX; lmbC2\GT 由某人负担for ones account||for account of one
;W2Rl%z88 CYHo~VIK %-Oo92tP $OP w$ 按某人指示||列入某人帐户by order and for account of one
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nf,u'}psdJ _!:*&{ 列入5月份帐目for May account
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`R_gG9 编入某中帐项下to pass to the account of||to place to the account of
AD0pmD LO@='}D= .DN)ck:e; 7dq*e4z) 寄出清算书to send in an account||to send in render an account
T8US` MZ -8%[7Z] fZNWJo# `. gBPYGci2F 支票薄cheque book
o4Hp|iK&0 xL#UMvZ>;h ;cfmMt!QWJ eW/sPQ- 支票陈票人cheque drawer
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,v Dqg~g|(Q< ]`H8r y2 持票人cheque holder
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G8tb>q<V 不记名支票cheque to bearer||bearer cheque
b.lK0 Xo |9x H9@^f D\9-MXc1 >j}.~$6dj_ 记名支票||认人支票cheque to order
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C;@' ITr@;@}c] |4?O4QN 到期支票antedated cheque
Fo$'*(i IWs)n1D*] U_l#lGA(H M_Z(+k{Gy 未到期支票postdated cheque
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C9< us$=)m~v+ 保付支票certified cheque
$5v:z 1_V',0|`> %5rC`9^ R8n/QCeY{ 未获兑现支票,退票returned cheque
hY[Vs5v kHx6]< H;k-@J 2|:xb9# 横线支票crossed cheque
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ReZ&SNJ H=1Jq 普通横线general crossing
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特别横线special crossing
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-uRn38 8AQ@?\Rc"2 空白支票blank cheque
9aKt (g6 ,'z=cB`+o HI%#S&d c$AwJhl^] 失效支票,过期支票stale cheque
@teNT" [)L) R` BMxe)izT; ,'c?^ $J|z 普通支票open cheque
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u',Way 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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bXat+ v>oWk:iJP KE*8Y4#9 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
\\{+t<?J :$5$H &m8Z3+Ea f'28s*n 支票换现金||兑现to cash a cheque
Lj#K^c Ee s6+`cC4 RhQ[hI w/UZ6fu 清理票款to clear a cheque
w(-h!d51+ {j!+\neL 3sF^6<E @kmOz( 保证兑现to certify a cheque
2ms@CQy(00 }=T=Z#OgH 1xsIM'& &/-^D/ot 填写支票数额to fill up a cheque
"B"Yfg[ 8\])p sb9 || 0n%"h>i .lE7v -e 支票上划线to cross a cheque
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Zh.*u@^r SoPiEq (W'.vEl 开发支票to make out a cheque
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)g 66 @#V 签发支票,开立支票to draw a cheque||to issue a cheque
|jT^[q(z \[yg f6#[ tQSJ"Q mNDz|Ln 透支支票to overdraw a cheque
}{#ty uzAo bDq[j8IT6 5@&{%99 ^P p2T 背书支票to endorse a cheque
oTLA&dy@ <)am]+Lswy op5G}QZ /t"FZ# 请付票款||清付票款to pay a cheque||to honour a cheque
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f bjCO@t %ok??_}$}q {>rGe#Vu 支票退票to dishonour a cheque
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t'{IE!_ 拒付支票to refuse a cheque
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3G,& .0]\a~x 拒付支票to stop payment of a cheque
&Ay[mZQ 7 'ugc=-0pd MFzJ 8^.1R QMAineO 提示要求付款to present for payment
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*}^W 见票即付持票人payable to bearer
rU!QXg]uD qr<RMs L5j%4BlK/ =&~7Q" 支付指定人payable to order
cM 5V%w (2uF<$7( oo4aw1d 8gn12._x 已过期||无效out of date||stale
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j(MIFi|5 (<KFA, 5x? YFq6k 请给出票人R/D||refer to drawer
)Bw}T O3K TKL] JG/Pc1aK >K;DBy* 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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\ ?DrA@;IB ;Y9-0W 文字与数字不一致words and figures differ
7U647G(Sg L'L[Vpx P+:DLex q"9 2][} 支票
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xNOArb5e5 时间已过account closed
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aDZ,9} C116c" 更改处应加盖印章alterations require initials
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qd<-{ 时间已过effects not cleared
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DG t 8vqx}2 停止付款payment stopped
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支票毁损cheque mutilated
H! P$p-*. _)kTlX:, JnIE6@g<y 363KU@` 汇款||寄钱to remit||to send money
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35%\"Y? [9^lAhX Y*/e;mG. 寄票供取款||支票支付to send a cheque for payment
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);x. 寄款人a remitter
]?%S0DO* < Dt/JA(p I%:\"g"c =}g-N)^ 收款人a remittee
>@)p*y.K |=js!R| 4<V}Aj8l q ;"/i*+3 国外汇票foreign Bill
X;]Ijha<* B~B, L*kC2 _#K?yP? Ao+6^z_ 国内汇票inland Bill
:cvT/xhO [vqf hpz ^r~O* v{SZ(; 跟单汇票documentary bill
.*edaDi #>M^BOR8 !bs5w_@ `ZU]eAV 空头汇票accommodation bill
h~lps?.#b Z!-V&H. A0,h7<i ,bzC|AK 原始汇票original bill
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IqkGeAi ,rV;T";r L*OG2liJ 改写||换新票据renewed bill
f0879(,i xX|f{) < Rl&nR$#
pgQ^w0BQV 即期汇票sight bill||bill on demand
.k$Yleg K~4bT= $*`E;}S0 OLo?=1&;; …days after date||…days after date…日后付款
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t'[ pk`5RDBu …months after date||…months after date…月后付款
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<L5; Cp+tcrd_s 见票后…日付款…days after sight||…days sight
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Dyr #&ei z%BX^b$Hj Jd~M q9( 见票后…月付款…months after sight||…months sight
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\u04m}h] YC$>D?FW -oTdi0P 同组票据set of bills
3xN_z?Rg Kn1T2WSAg [)?9|yY"` X"vDFE`? 单张汇票sola of exchange||sole of exchange
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[+8*}03 _DAqL@5n 远期汇票usance bill||bill at usance
9kwiG7V1 65nK1W`i 2'@D0L );h 长期汇票long bill
[aG 9R">l5u =v0w\(
?N gW^4@q 短期汇票short bill
Z?d][zGw sgnc$x" VoQhzp6& ]q"y P0 逾期汇票overdue bill
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2FrP5rC 宽限日期days of grace
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98 M 6y "]2UgQk dWu;F^ 电汇telegraphic transfer (T.T)
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=p7id5" )||CU]"b? =GW[UnO 邮汇postal order||postal note (Am.)||post office order||money order
oad /xbp@/ d^v.tYM$N `~_H\_JpO 2 <@g * 本票promissory note (P/N)
TA8 +md"X@k5* jP0TyhM d'H gek{T 押汇负责书||押汇保证书letter of hypothecation
ZD7qw*3+ ,b5vnW\ 4#.Q|vyl]" 5y] %Cu1.u 副保||抵押品||付属担保物collateral security
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?>I 担保书trust receipt||letter of indemnity
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w?&D 承兑||认付acceptance
yW\kmv.O Rlm28 [@B!N+P5; ^QG<_Dm] 单张承兑general acceptance
3xmPY. A0,e3gb 'm"Ez'sS 'NCx <0* 有条件承兑qualified acceptance
]=]MJ3_7 1)qD)E5&cf )>^ Ge9d] FFe{=H,= 附条件认付conditional acceptance
NB86+2stu lDF7~N9J_ :XoR~syT CJwzjH 部分认付partial acceptance
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