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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1z- 会计报表statement of account
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[\ Hbl&)!I 往来帐目account current
Ov;q]Vn> AbL(F#{ @ek8t2??x bHg 0,
N 现在往来帐||存款额current accout
T[- %b9h> T}jW,Ost q\/xx`L 4xF}rm 销货帐account sales
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s{:Thgv,9 JYnyo$m/ 共同计算帐项joint account
u`"Y!*[ - ao"Z%#Jb~ (@NW2 t9r
R>Y9 未决帐项outstanding account
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?6;!, 7[1VFc#tf 贷方帐项credit account||creditor account
kbSl.V%) mGoNT wlDo(]mj=O |\RN%w7E8 借方帐项debit account||debtor account
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)O$ c~= {A 应付帐||应付未付帐account payable
SC--jhDZ M hjIE<OI= ]/|DCxQ 1U(!%}, 应收帐||应收未收帐account receivable
v}=pxWhm CdKs+x&tZ X=? \A{Y L+Gi 新交易||新帐new account
ZU`HaL$ y\:,.cZ+TQ 93
/`e}P"o 9t7 e~&R 未决帐||老帐old account
y!x-R!3 ;\]DZV4?)r `(]mUW F.D6O[pZ 现金帐cash account
88}0 4 ]''tuo2g8 KP!7hJhw &`_|[Y ]H 流水帐running account
z=4E#y`?U qc3?Aplj w$`u_P|@E: r#d]"3tH 暂记帐||未定帐suspense account
)O\l3h" \5b<!Nl !v*#E{r"g= HS|x 过期帐||延滞帐overdue account||pastdue account
V/ZWyYxjLi PAiVUGp5[ NM1TFs2Y* Lve$H(GHT 杂项帐户sundry account
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D6|gp yCv"(fNQ #Z]<E6<=9 详细帐单||明细表detail account
Xg;q\GS/<i R!WeSgKCs 0qBXL;sE AI .2os* 呆帐bad account
&<hk&B UHDcheeRD lb]k"L%KU7 (; Zl 会计项目title of account
%Jn5M(myC "H{#ib_c_ ;8gODj:dO 'YEiT#+/ 会计薄||帐薄account-book
l> >BeZ UL" <V /`w'X/'VJ &HJ~\6r\ 营业报告书||损益计算表account of budiness||business report
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eCgV{9B 借贷细帐||交验帐account rendered
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tPoz Bc#6mO- W*D*\E 明细帐account stated
J1Y3>40 b$FXRR\G y)Lyo'` OL[_2m*;9p 与…银行开立一户头to open an account with
5gPAX $j H taOsC!Bp zyI4E\ (yz8}L3 与…银行建立交易to keep account with
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继续记帐to keep account
k_Edug~B NO)vk+ o6
[i0S ;Y16I#?;Kh 与…有交易to have an account with
nzu
3BVv 2qkC{klC^M wmPpE_{ P^*gk P 作成会计帐||有往来帐项to make out an account with
U0S}O(Ptr [ \Aor[( k4nA+k<WI` iAWoKW 清算||清理债务to make up an account
6UJBE<ntj RrqZ5Gonj 2!Ex55 >:P3j<xTv 清洁帐目||与…停止交易to close ones account with
cl-i6[F LvS3c9|Aj QfM*K.7Sl 3'2}F%!Mv 结帐to close an account
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jxn}):[ I!Za2? 清理未付款to ask an account||to demand an account
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.l,>s`! 9uREbip >Y< y]vM: 结清差额to balance the account with
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-&]Vg O"9f^y* jW",'1h<n 清算to settle an account||to liquidate an account||to square an account
%jM|*^\% ArU>./)Q Vt4}!b(O |qNrj~n@ 审查帐目||监查帐目to audit an account
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K, T}]Ao FZmYv%J 检查帐目to examine an account
LDvF)Eg o-Idr{ qkUr5^1 pN]Hp"v 转入A的帐户to charge the amount to As account
@4B2O"z` Nd!2 @?V4 Azz]TO mLY * 以计帐方式付款to pay on account
W{m0z+N[B \a]\jZb ;+b}@e e#HP+b$ 代理某人||为某人on ones account||on account of one
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>`/,-! v,i:vT\~ 为自己计算||独立帐目on ones own account
Z ''P5B; Em"X5>;4 M*S5&xpX LMG\jc?, 由某人收益并负风险on ones account and risk||for ones account and risk
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B?%D #=.h:_9 由某人负担for ones account||for account of one
V!<#E)-?< My`%gP~%g a@jP^VVk !Z'm@,+ 按某人指示||列入某人帐户by order and for account of one
&s < >aWJ+ `A^} X L2h+[f 列入5月份帐目for May account
3CHte*NL= ^ KjqS\< +Ae.>%} ::`j@ ] 编入某中帐项下to pass to the account of||to place to the account of
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t-0k 5#F+-9r 寄出清算书to send in an account||to send in render an account
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Y 支票薄cheque book
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]\e zES 支票陈票人cheque drawer
U+i[r&{gb HY:@=%R _#F'rl6' Q}T9NzOH% 持票人cheque holder
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.a ,'673PR R`&ioRWj 不记名支票cheque to bearer||bearer cheque
yW&iUh=0 tVcs r bcs!4 ?f`-&c; 记名支票||认人支票cheque to order
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;g :jX~]1hpmA >`uS NY"tO FTfA\/tl(; 到期支票antedated cheque
7a<qP=J IXN4?=)I Uk2q,2 lBdF9F< 未到期支票postdated cheque
z&0V21"l GXRjR\Ch +*DX(v"BH l}2WW1b( 保付支票certified cheque
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lRr-S% 未获兑现支票,退票returned cheque
^-!HbbVv |7$h@KF=S bZXNo 2~DPq p[ 横线支票crossed cheque
(r4VIlap 0d ->$gb 3>" h*U# ODEXQl}R 普通横线general crossing
&^_(xgJL h12wk2@P/] z)>{O3 @RIEO%S 特别横线special crossing
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::\ Bed jw =B 空白支票blank cheque
h.;CL#s ? myXG92 i_Z5SMZ Ne7{{1 失效支票,过期支票stale cheque
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TUNha^<T %UQB?dkf$ }%ThnFFBw >}{-! 普通支票open cheque
}>~>5jc/Pg R?~h7 d PAU+C_P !(K{*7|h 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
EE6|9K> 5I1J)K; JvL'gJ$70 f<:U"E. 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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支票换现金||兑现to cash a cheque
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H >Ryss@o u7&'3 ef lp-Zx[#`}C 清理票款to clear a cheque
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(Q8?) 保证兑现to certify a cheque
<-:@} |br MlK`sH6 ^;$a_$| }FiN 7# 填写支票数额to fill up a cheque
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]bhBB <yI,cM<c 支票上划线to cross a cheque
| 58!A] C<t'f(4s`u rk,1am:cg )YMlFzYr 开发支票to make out a cheque
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d Eu/y">;v# mzE$aFu8 签发支票,开立支票to draw a cheque||to issue a cheque
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2 2Uv3_i< 2K rqY 透支支票to overdraw a cheque
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>[` rW~?0 背书支票to endorse a cheque
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l# MkW1FjdP :#w+?LA* 请付票款||清付票款to pay a cheque||to honour a cheque
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KiVEg Z-t}6c'Kg z/0yO@_D/q 支票退票to dishonour a cheque
P,/13tZ#3 ";_K x={ `Ixs7{&jU Z?(4%U5z 拒付支票to refuse a cheque
*hZ~i{c,7 jj3Pf>D+k $35,\ZO> n4WS
V 拒付支票to stop payment of a cheque
w.D4dv_H w`j*W$82 *"ykTqa
9eGCBVW:* 提示要求付款to present for payment
<+\k&W&Y|y pymx\Hd, 2~M;L&9- DhWWN>I 见票即付持票人payable to bearer
13.{Y) *9dV/TT~f[ cB ab2/ q8?=*1g 支付指定人payable to order
XhE$&Ff Mr=}B6` Ehb?CnV#J 9V=<| 2 已过期||无效out of date||stale
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y3 |7QVMFZ {5QosC+o6Q (Bt;DM#> 请给出票人R/D||refer to drawer
'!wPnYT@D wX)efLmyhY Ql~#((K n5bXQ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
;48P vw>g} \;-=ODC >`hSye{ X2\E9hJg 文字与数字不一致words and figures differ
'bB>$E ;Ze"<U 7szls71/= >oft :7p 支票
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<#xrrRhm} 时间已过account closed
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9N:c 更改处应加盖印章alterations require initials
hz<|W5 *nYB o\@g %<aImR] h'B9|Cm DUZQO{V
ra]!4Kd' 时间已过effects not cleared
\|4 Ca't Hs[}l_gYn z@!^ow)`J 4)c+t"h 停止付款payment stopped
CxJfrI_W )UR1E?' L3B8IDq d@-wi%,^ 支票毁损cheque mutilated
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LjOT 汇款||寄钱to remit||to send money
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!T|07#c |.j^G2x $!a?i@ ]KsGkAG 寄票供取款||支票支付to send a cheque for payment
dav vI$TA @(i*-u3Tq 4$%`Qh>yA S\B5&W 寄款人a remitter
"3@KRb4f ER{yuw (tJ91SBl LPq2+:JpS 收款人a remittee
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! }g}6qCv7 国外汇票foreign Bill
--Oprl gk"mr_03 (Ar?QwP9> u-lrTa""z 国内汇票inland Bill
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e9M jUYF.K& 8,=G1c *0O<bm 跟单汇票documentary bill
_~ v-:w h:f;mn?x K~USK?Q% NzAQ@E2d: 空头汇票accommodation bill
Y]~IY?I YQ52~M0L R3$@N *h2`^Z 原始汇票original bill
#`vVgGZ& H;qJH1EdD n9DbiL1{ $
> ;a'f~ 改写||换新票据renewed bill
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3-Ug mIRAS"Q!m oK)[p!D?0{ Q2q|*EL 即期汇票sight bill||bill on demand
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=.' 3i6h"Wu`n …days after date||…days after date…日后付款
MZ)T0|S_ )]wuF` jSB'>m] ]s_@n! …months after date||…months after date…月后付款
NK~PcdGl u-kZW1wrQ _1P`]+K\D$ (oF-O{ 见票后…日付款…days after sight||…days sight
b]w[*<f? wsqLXZI uNy!<u 9T$u+GX' 见票后…月付款…months after sight||…months sight
Gh'X.?3 B7|c`7x( of=
ql |e:rYLxm: 同组票据set of bills
bGu([VB $5x]%1R >d97l&W 9l#gMFknI 单张汇票sola of exchange||sole of exchange
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] .ots?Ns 0TmZ*?3!4 bfhz?,b 远期汇票usance bill||bill at usance
7u|%^Ao6 "ct58Y@ ?]5Ix1 $D}"k!H 长期汇票long bill
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{U^j&E @C=m?7O98 短期汇票short bill
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i^LJ wh*:\_!0\ BtzYA" L@?e:*h 逾期汇票overdue bill
|*ReqM|_C 6P^hN%0 W/=7jM >P<'L4; 宽限日期days of grace
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$cu]_gu EWO /u.z 电汇telegraphic transfer (T.T)
l/QhD?)9 [Teh*CV ni<[G0#T I3PQdAs~&h 邮汇postal order||postal note (Am.)||post office order||money order
9>;} /*:H 9*DEv0}a^ D?mDG|Z Fo(y7$33* 本票promissory note (P/N)
Hr&Ere8.4p ~U3Seo } HD H ]);NnsG 押汇负责书||押汇保证书letter of hypothecation
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x w,/6B&| 副保||抵押品||付属担保物collateral security
;Yv14{T! tH,sql) 9(Jy0]E~ =9<$eLE0 担保书trust receipt||letter of indemnity
%4/xH9 [4: Yi{> X|' 2R^V. +KP_yUq[ 承兑||认付acceptance
>:$"a }jiK3?e \OY}GRKt kT2Wm/L 单张承兑general acceptance
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4|U 7D9]R#-K gH'3 dS!{ 有条件承兑qualified acceptance
-K^41W71 #Wk5E2t UKj`_a6 0qR$J 附条件认付conditional acceptance
ai9 &`@lB (m A%n?} c=aO5
(i0 部分认付partial acceptance
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