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。
3mWN?fC 会计报表statement of account
9S}PCAA; dJk.J9Z /$E1!9J MWB?V?qPSC 往来帐目account current
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0|K 销货帐account sales
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okwcJ^ Mw <1 共同计算帐项joint account
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m 7J\I%r %tpjy, ) E5ax~ 未决帐项outstanding account
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r q^gd1K<N f_}55?i0 u >x2 贷方帐项credit account||creditor account
FYzl- 7!Y ]>!]X*\9 %gN8-~$1 C)`/Q( ^ 借方帐项debit account||debtor account
zk?lNs QJxcH$ fV3J:^)F &_ber ad 应付帐||应付未付帐account payable
3=`UX cOIshT1 $uboOfS83G cdk;HK_Ve. 应收帐||应收未收帐account receivable
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DjWv CpA=DnZ {R(q7ALR 新交易||新帐new account
\;4RD$J B<i1UJ5 )x]/b=m 07n=H~yU 未决帐||老帐old account
{jbOcx$t 97Whn* =5+:<e,& V;.=O}Lr 现金帐cash account
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Y5 %ePInpb u)%J5TR .Y pj'Yv 流水帐running account
K@+&5\y] d^4!=^HN [(]uin+9Q l]GLkE 暂记帐||未定帐suspense account
iX}EJD{f hX8;G!/ .^uNzN~ +hi!=^b] 过期帐||延滞帐overdue account||pastdue account
0&zp9(G5 L ej3? k =ayl~"bW [i\K#O +f 杂项帐户sundry account
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K-#v5_* 详细帐单||明细表detail account
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K fE,\1LK4 `N;JM3 ck / F9BbG{ 呆帐bad account
g\GuH?| 0rooL<~fa \vsfY rMUn ~ 会计项目title of account
l.El3+ b@"#A8M vT)FLhH6* \\xoOA. 会计薄||帐薄account-book
-6@#Nq_iWU ]9F$/M# $zKf>[K 274F+X 营业报告书||损益计算表account of budiness||business report
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YH@p\#Y Bz!SZpW(M !UDTNF?1 借贷细帐||交验帐account rendered
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]?M3X_Mq 明细帐account stated
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k>SPtiAs 与…银行开立一户头to open an account with
i_Ol vuy~ =*>ri b"k1N9 P-U9FKrt 与…银行建立交易to keep account with
:"{("!x D?A3p6% fAYp\k VN]70LFz*i 继续记帐to keep account
Ku$:. +`=rzL"0I7 )jm!bR` 2D;2QdO 与…有交易to have an account with
m?GBvL$ @^R6}qJ pV[SY6/ hX4V}kj 作成会计帐||有往来帐项to make out an account with
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u p.)IdbC`B 清算||清理债务to make up an account
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kL*\ ZB+~0[C 清洁帐目||与…停止交易to close ones account with
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Zx l\tg.O~ 结帐to close an account
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9q[d?1 清理未付款to ask an account||to demand an account
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RIu A)0s Y+)qb); L5DeLF+ C:r3z50 结清差额to balance the account with
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hmQd 清算to settle an account||to liquidate an account||to square an account
[[s^rC<d fD3>g{ yByxy-~ %_(X n 审查帐目||监查帐目to audit an account
SiLWy=qbR H"NBjVRU% hm,H3pN yU|=)p5 检查帐目to examine an account
6qR5A+|; weH;,e*r k5g vo &0x;60b 转入A的帐户to charge the amount to As account
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] kdU]}z 以计帐方式付款to pay on account
s{uSU1lQn Ve\.7s ovk^ QCJf 代理某人||为某人on ones account||on account of one
K?@x'q1 pnpf/T{xpM 6GMwB@ b Ug#EAV<m 为自己计算||独立帐目on ones own account
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5 O:j=L{,d^ 由某人收益并负风险on ones account and risk||for ones account and risk
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D 9]gV#uF h'B0rVQia> .efbORp 由某人负担for ones account||for account of one
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]9Q 按某人指示||列入某人帐户by order and for account of one
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Iuve~ugO i4<n#]1!t TBmmC}PEd 列入5月份帐目for May account
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编入某中帐项下to pass to the account of||to place to the account of
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#]2,1dJ 寄出清算书to send in an account||to send in render an account
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VK' [Qn=y/._r 支票薄cheque book
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qK-vvI 支票陈票人cheque drawer
2NF#mWZ(s ;HmQRiCg m^;A]0h+ |?LUt@r; 持票人cheque holder
&ER,;^H`6 gmCB4MO YH3[Jvzf4 -:Jn|= 不记名支票cheque to bearer||bearer cheque
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记名支票||认人支票cheque to order
sDS0cc6e ?m h0^G i> PKE. xL|4'8 到期支票antedated cheque
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++CL0S$e 未到期支票postdated cheque
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`JH hQLh}}B ,QHn} 3fW +\66; 7]s 保付支票certified cheque
|dqvv Y#fiJ A[ N>T\ }J] P`v 未获兑现支票,退票returned cheque
O;RNmiVoq hJGWa%` KDYyLkI dr N4wMAT:h 横线支票crossed cheque
$F~hL?"? 0zqTX< A qR8 BS4q_p -P$E)5?^ 普通横线general crossing
0u8(*? n4G53+y' \?NT,t=3J G9jlpf5> 特别横线special crossing
#mbl4a kA(q-Re$B* zNQ|G1o >Av%[G5=h# 空白支票blank cheque
Lz;E/a}s Gq^#.o] KDy:A>_ G" Vr<ypyC 失效支票,过期支票stale cheque
AV?<D.< Y\ G^W8 n`g:dz OvW/{ 普通支票open cheque
P%xz"l i >jBnNA@ 5A*'@Fr'G 4r>buEU 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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G ~,h 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
!;YQQ<D /WIHG0D n)rF!a O5p]E7/e 支票换现金||兑现to cash a cheque
P1mPC r&-Ir3[ vH^^QI:em 7<VfE`Q3 清理票款to clear a cheque
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8 mLn =SU{# ))>)qav $\@yH^hL 保证兑现to certify a cheque
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0* R!.HS0i. dc0Ro, `g iCytv 填写支票数额to fill up a cheque
tr\Vr;zd ^R4eW|H _A.?:'- P'6(HT>F? 支票上划线to cross a cheque
7a:mZ[Vh (FAd'$lhX} tEl4 !vA ?$^qcpJCp 开发支票to make out a cheque
jq&$YmWp wp,z~raaS "@I"0OA 3f:I<S7 签发支票,开立支票to draw a cheque||to issue a cheque
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ZL&n ^50/.Z> Tl3{)(ezx 透支支票to overdraw a cheque
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0fPqO2 ?%h JZm; 背书支票to endorse a cheque
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9A SS;QPWRZ ?s5zTT0U>$ 请付票款||清付票款to pay a cheque||to honour a cheque
5Ffz^;i EhybaRy;C v=|BqG` TUEEwDK- 支票退票to dishonour a cheque
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K`FgU7g{ Sh]x`3 ). kI3-G~2 %1]2+_6 拒付支票to stop payment of a cheque
O`dob&C WL}6YSC tGd<{nF% 2 |7/B20 提示要求付款to present for payment
2`vCQV *ma/_rjK BQBO]<99 *<U&DOYV: 见票即付持票人payable to bearer
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支付指定人payable to order
5!Z+2Cu] `z)!!y im+2)9f =,[46 ;q 已过期||无效out of date||stale
GKY:"q&h n/8Kb.Vf 0 $e;#} =pcj{B{qa 请给出票人R/D||refer to drawer
n/?5[O-D] 9zO3KT2 |-_5ouN. >W'SG3Hmc 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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OV8b~k4= Ip4NkUI3T 文字与数字不一致words and figures differ
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k #*|-? BQS9q'u_ 支票
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d<7J)zUm3 时间已过account closed
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o c(#`z!FB EJWMr`zdn 6eDIS|/ 更改处应加盖印章alterations require initials
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oLr"8R\d>t 时间已过effects not cleared
|}M']Vz m]-8?B1`Y %&_(IY$d 0= 'DDy 停止付款payment stopped
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)E7A,ZW, Ve8! 支票毁损cheque mutilated
k@8#By l| ^CK)q2K>[ [BQw$8+n_ q6Q=Zo@ 汇款||寄钱to remit||to send money
u4<r$[]V @6j*XF /2@%:b) amBz75N{ 寄票供取款||支票支付to send a cheque for payment
hx^a&" xeI ,Kz." m@O\Bi}=} #`p>VXBj! 寄款人a remitter
40#KcbMa| KFZ[gqW8YY 1=;QWb6 j&Hn`G 收款人a remittee
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_"sRL}-Z M)J *Df0@ 国外汇票foreign Bill
W1@;94Sb~ Vd?v"2S(9 R82Y&s; pt4xUu{ 国内汇票inland Bill
R{[Q+y'E ^z^>]Qd FvJSJ.;E, KvD$`"L/CT 跟单汇票documentary bill
n21$57`4 wi9| 'QS"4EvdD y[|g!9Rp 空头汇票accommodation bill
?:FotnU*p d_,tXV"z& 5i^vN"J $0*47+f 原始汇票original bill
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q],R6GcVr *h4m<\^U 改写||换新票据renewed bill
dI!/:x w3w*"M 1ZL_;k cLU*Tx\ 即期汇票sight bill||bill on demand
-$)Et | if}]8 {T.Vu]L80 D9C}Dys …days after date||…days after date…日后付款
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: (7b_g6>: Zd(d]M_x s4$m<"~ …months after date||…months after date…月后付款
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}B u}1vn} F{ B<XPu=| |+:ZO5FaO 见票后…日付款…days after sight||…days sight
Gx!RaZ1 I7PWOd jp^WsHI3 +2}(]J=- 见票后…月付款…months after sight||…months sight
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zD)@ lDU:EJ&DHE W[>Tq T63 J\so8uT: 同组票据set of bills
Qg>GW .:ZXtU arLl8G[ />[6uvy#Q 单张汇票sola of exchange||sole of exchange
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`;." $cOD6Xr)d _~nex,;r k6-n.Rl01 远期汇票usance bill||bill at usance
4@e!D Du ];d:z[\P otVyuh E@jl: -*E 长期汇票long bill
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Zox[/ tN3 {7'\7 ~9 WJrRWB 短期汇票short bill
'D"K`Vw &E &iaw! lq8ko@ aaugu.9 逾期汇票overdue bill
(I[h.\% ]2Fo.n H8BO*8} =P;;&j3Z 宽限日期days of grace
9T,QWk TJ[jZuT: SfobzX}~Jh :/[YY?pg- 电汇telegraphic transfer (T.T)
quGPk)c y [9}[NMZ \Tf{ui /N]Ow 邮汇postal order||postal note (Am.)||post office order||money order
<oaBh)=7 5652'p inv{dg/2 C$RAJ 本票promissory note (P/N)
?3TK7]1V: ROt0<^< 7x7r!rSe, 9h38`*Im; 押汇负责书||押汇保证书letter of hypothecation
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U8}sH^ ua|Z`qUyq mz VuQ y5Wqu9C\Io 副保||抵押品||付属担保物collateral security
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jVa\ _IKP{WNB 9Oo*8wvGG uCP6;~Ns 担保书trust receipt||letter of indemnity
g.Caapy x$5nLS2. <#p|z`N .FbZVY c] 承兑||认付acceptance
d+m6-4[_k J ]Gc (-'0g@0UA !Zyx$2K 单张承兑general acceptance
zUEfa!#? [mB(GL 'q};L 6 M*~v'L_sI 有条件承兑qualified acceptance
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附条件认付conditional acceptance
sPE)m_u 1^60I#Vr@ ySuLt@X ,+NE: _ 部分认付partial acceptance
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