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。
VKkvf"X 会计报表statement of account
]5K+W Esu{c9, ^U5Qb"hz ue^HhZ9 往来帐目account current
h%U}Y5Ps~ eF]8Ar1 wVqp')e 43x2BW&& 现在往来帐||存款额current accout
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[ IU<lF) PF$ )Gavjj&uJ 销货帐account sales
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.L3n, c<, LE@V d<+hQ\BF, N8pV[\f 共同计算帐项joint account
?2l`%l5( Th$Z9+() t7l{^d_L Ui!l3_O 未决帐项outstanding account
51JB,}dGH} aZ$5" x!fG%o~h CIz0Gjtx6m 贷方帐项credit account||creditor account
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?"x Q5ff&CE MT"&|Og 5[g\.yi2_] 借方帐项debit account||debtor account
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[?xT R)BXN~dQ i(pHJP:a: i^e8.zgywF 应付帐||应付未付帐account payable
8q%y(e L-}J=n\ ~5`oNa ^ZO! ( 应收帐||应收未收帐account receivable
zPND$3&' Q&N#q53 RYA@{.O $:%E<j4Dn 新交易||新帐new account
v+"4YIN !ig&8: n8F~!|lQ0 );':aXj 未决帐||老帐old account
tH)jEY9 h Fik>B#! GkX Se)#p Vn4wk>b}$2 现金帐cash account
&:g:7l]g 3PGAUQR#"q ^l|b>z"0ao
>iae2W` 流水帐running account
chKK9SC+| VK]U* V1 \OA{&G. l>}f{az-T 暂记帐||未定帐suspense account
nV7Vc; _ Lb"yug .dk<?BI#H v8*)^-Fx 过期帐||延滞帐overdue account||pastdue account
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o(oOB c%C6d97q +ZM,E8 杂项帐户sundry account
>PSO]%mE ?:J_+?{E }a||@unr +q}t%K5 详细帐单||明细表detail account
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3BU PQkw)D<n]_ \~ChbPnc Fs( PVN 呆帐bad account
Sy|GM~ ^~;ia7V&2 %`yfi+e h<U?WtWT-p 会计项目title of account
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7d8= w!7ApEH1 会计薄||帐薄account-book
cdt9hH`Cd V_gl#e# ZOqS"3j! j :J`@@H 营业报告书||损益计算表account of budiness||business report
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fj23+ b$,Hlh,^ 借贷细帐||交验帐account rendered
G kjfDY: RW L0@\ Or5?Gt 2|,L 9 明细帐account stated
:3n@]. v.Ba dtC@cK/,D V:kRr cX 与…银行开立一户头to open an account with
f1MRmp-f' \b"rf697, m}uOBR+ {h?pvH_> 与…银行建立交易to keep account with
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N"}-\^ 继续记帐to keep account
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HM"Pd {Yj5Mj|# 2!^=G=H/ &:&89<C' 与…有交易to have an account with
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5NMgR.d hpAdoy[ a;HAuy`M x 作成会计帐||有往来帐项to make out an account with
t )zd'[ xol%\$| %e E^Y<@g 5naFn m7% 清算||清理债务to make up an account
fjRVYOG# IL].!9 >!=@TK(~ UX)GA[WI 清洁帐目||与…停止交易to close ones account with
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IOl_J>D]F 结帐to close an account
Hf`i~6 0\dmp'j] PM\Ju] }>xwiSF? 清理未付款to ask an account||to demand an account
KZppQ0 DK IH{:L7 XN df u&:N`f 结清差额to balance the account with
\;{ ]YX #fuUAbU0X g3tE.!a5- 24jf`1XFW 清算to settle an account||to liquidate an account||to square an account
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+a[Z 审查帐目||监查帐目to audit an account
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c9g \O|SPhaIf 检查帐目to examine an account
t dm7MPM "V|Rq]_+% S<nF>JRJa F!vrvlD`s 转入A的帐户to charge the amount to As account
t+?Bb7p,H N<)CG,/w[M M)bQvjj FuHBzBoM= 以计帐方式付款to pay on account
';I}6N r[L.TX3Ah= P#O"{+` .(@=L1C<}J 代理某人||为某人on ones account||on account of one
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Lm9I xs"i_se ]es|%j 2 为自己计算||独立帐目on ones own account
^#_gk uyd! 2/?Zp=|j\ ~fXNj-'RW !<w6j-S 由某人收益并负风险on ones account and risk||for ones account and risk
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mA(kq 由某人负担for ones account||for account of one
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uUB 按某人指示||列入某人帐户by order and for account of one
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M^kaik db )2> ZX_QnSNZ? 列入5月份帐目for May account
Q7+WV`& 7?fgcb3 ktU:Uq | R,dsBd 编入某中帐项下to pass to the account of||to place to the account of
MfQ0O?oBp st w@@GQ Q YA4C1h' [<B,6nAl 寄出清算书to send in an account||to send in render an account
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fFrX_K] IjhRSrCv ]TrJ*~ 支票薄cheque book
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]@U?hD S]H[&o1o xM_#FxJb 支票陈票人cheque drawer
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SlsNtaNt HG7Qdw2+O 持票人cheque holder
Zl5DlRuw h#zm+( [B* Dk\%,[4( 4W>DW`{ 不记名支票cheque to bearer||bearer cheque
DS8HSSD (CQ! &Z8 <(E)M@2 c<1$zQY! 记名支票||认人支票cheque to order
Q}&'1J P~(&lu/;P X}[1Y3~y " lD -*e4 到期支票antedated cheque
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Z R655@|RT Qe~C}j% 51}C`j|V3{ 未到期支票postdated cheque
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!s{ 保付支票certified cheque
42`Uq[5Y B)k/]vz)*D /: !sn-( ]`-o\,lq 未获兑现支票,退票returned cheque
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-i ?~ybFrc 横线支票crossed cheque
Q*1Avy6] n_sV>$f-u =YM qA}l[:F+# 普通横线general crossing
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:Nj _WV13pnRu i(rYc 特别横线special crossing
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: 6heK8*.T 空白支票blank cheque
uToi4]w"y %5ov!nm7 *o=Z~U9z Sn97DCdk 失效支票,过期支票stale cheque
:4:U\k;QwA Mf5kknYuL9 _576Qa'rm
N]BH6 7< 普通支票open cheque
({4?RtYm TPJuS)TU9 Na\&}GSf^ p@$92> ' 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
MDpx@.A, jp-(n z\ M7DoAS{6e BT:b&"AR[ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
/0L]Pf; ^(*eo e p3%cb?G%w X56.Y. 支票换现金||兑现to cash a cheque
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gd)VL}k 清理票款to clear a cheque
CS^|="Zs =+e;BYD#! V g7+G( , UuJ gB) 保证兑现to certify a cheque
ZB}zT9JaE Ob'[W;p)[w ]:6IW: ipiS= 填写支票数额to fill up a cheque
O|;|7fCB\ 5t-(MY `)jAdad-s <l)I%1T_c 支票上划线to cross a cheque
r^d:Po ~\R+p~> *xKY>E+ G*VcAJ[ 开发支票to make out a cheque
pr"q-S>E Oi!uJofW uoY]@. =sXk,I; 签发支票,开立支票to draw a cheque||to issue a cheque
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p6 oFJx8XU S#D6mg$Z, jivGkIj!8 透支支票to overdraw a cheque
y#{> tC Ut"F b }!vJ+ $T'lWD * 背书支票to endorse a cheque
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gDsb~>rb| ]\%u9,b%! 请付票款||清付票款to pay a cheque||to honour a cheque
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xRa?5 支票退票to dishonour a cheque
)mXu{uowr ]OA8H[U-eA 7NfA)$ k'{Bhi4 拒付支票to refuse a cheque
20RI S j t'Pn* M,9f}V) z)y{(gR 拒付支票to stop payment of a cheque
n|I5ylt e/!xyd g)~"-uQQ |Xk>a7X 提示要求付款to present for payment
5@@ilvwzz sq'bo8r b\Gw|?Rv t2q{;d~. 见票即付持票人payable to bearer
B=+Py% 8d"Ff {`1gDKH 5"9!kZ(< 支付指定人payable to order
niJtgK:H^ Bgj^n{9x t5WW3$Nf C.;H?So( 已过期||无效out of date||stale
P>i[X0UnL q'[q] 3]g|Cwu }0~4Z
)?e3 请给出票人R/D||refer to drawer
leJ\ N1i%b,:3 EG[Rda wLz@u$u? 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
P+nd?:cz aaM76; o79EDPX xRM)f93@ 文字与数字不一致words and figures differ
R<n'v.~"A `z{sDe; I7q}<"` =;?afUj 支票
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+:?"P<' 时间已过account closed
Pwg?a ~*Kk+w9H< V*w~Sr% `suEN@
^ 更改处应加盖印章alterations require initials
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eQqx0+-0c 时间已过effects not cleared
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Y\n^k cg]>*lH 停止付款payment stopped
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支票毁损cheque mutilated
TKBW2 hiQ #< +1o4l i $\A=J 汇款||寄钱to remit||to send money
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y 1ms(03dp 寄票供取款||支票支付to send a cheque for payment
z[~ph/^ |)}&:xA% %!r@l7< 9`X}G` 寄款人a remitter
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u)7 ?|NMJQsa7 收款人a remittee
N0_@=uE Yfd0Np~ J':x]_; 6k- 国外汇票foreign Bill
Q^!x8oUF zD,K_HicI {usv*Cm QDdH5EfY 国内汇票inland Bill
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c 3F ]30 BDiN*.w5 跟单汇票documentary bill
D(&XmC[\Y NA;OT7X[ aF]cEe +Cg[!6[# 空头汇票accommodation bill
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krjs0 FX,kmre3 )N'rYS'9 UrJrvx 原始汇票original bill
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d |lN:B I:Q3r"1 >,}SP; #)b0&wyW6i 改写||换新票据renewed bill
J-d>#'Wb| /JbO $A
;*[oi c>.=;'2 即期汇票sight bill||bill on demand
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Mmd 9L7jYy=A# %s*F~E (F=q/lK$ …days after date||…days after date…日后付款
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XkRPD U]}f]GK …months after date||…months after date…月后付款
sX[k}=HCK Mp,aQ0bNS |kK_B
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:zs<r 见票后…日付款…days after sight||…days sight
Tx:S{n7& B`mTp01 teX)!N [ /w
"h'u 见票后…月付款…months after sight||…months sight
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oJw TC d8ck].m= S2<evs1d 同组票据set of bills
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- _MxKfah' khe.+Qfgj W!B\VB 单张汇票sola of exchange||sole of exchange
HIsB)W&%@ 7&w$@zs87 P TMJ.; vugGMP;D( 远期汇票usance bill||bill at usance
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V3r!y QA=mD^A 长期汇票long bill
&e)V!o@wJV Lpv,6#m`) Bv{DZ?{s ioJ|-@!#o 短期汇票short bill
aW*8t'm;m' ;Z!x\{-L ^^(!>n6r^ nh*hw[Ord 逾期汇票overdue bill
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R3 ~djHtd> 宽限日期days of grace
5ggsOqH z$Z{ LR
[Z2mH 9CPr/q9' 电汇telegraphic transfer (T.T)
RfQ*`^D l|sC\;S T7LO}(I.& cm17hPe`}n 邮汇postal order||postal note (Am.)||post office order||money order
|"aop| ycj\5+g Z3 O_K YckLz01jh 本票promissory note (P/N)
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IF. 押汇负责书||押汇保证书letter of hypothecation
cceh`s=cU Ctx{rf_~ 0S#T}ITm4Z }9~U5UXWU 副保||抵押品||付属担保物collateral security
Kr%w"$< CZDWEM} qZYh^\ 8;$zD]{D1 担保书trust receipt||letter of indemnity
C`["4 )7 M 1T0s
UIY dhV6r 承兑||认付acceptance
y`a]##1j$M *?YMoN _<u>?
Qt j2s{rQQ 单张承兑general acceptance
&Ivf!Bgm{Z *:"p*qV* ,m[#<}xXA JQDS3v=1$ 有条件承兑qualified acceptance
\{.c0 @ +yjt'B b8&z~'ieR F4$9r^21r 附条件认付conditional acceptance
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~h0Ul u?SxaGEa u9j1>QU 部分认付partial acceptance
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