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。
.wlKl[lE2 会计报表statement of account
s%>8y\MaK \!w | p8?"} p-w:l*-` 往来帐目account current
B[#n,ay knpdECq&k 0jPUDkH* \[)SK`cwd 现在往来帐||存款额current accout
@6aJh< c \}Iq-Je rce._w } }s6Veosl 销货帐account sales
} *C Zw'050~- G+k wG)K _ yDDPuAi 共同计算帐项joint account
28c6~*Te# /;[x3}[ 8Z"f" ">20`Mj8 未决帐项outstanding account
~Je40vO[ x%[NK[^& PDz:x4A c9c3o{(6Y 贷方帐项credit account||creditor account
ro3%VA=V {X_I>)Wg /iAhGY D/;[x{;E 借方帐项debit account||debtor account
:("@U, 9Nx%Sdu 02NVdpo[wU c5 AaUza 应付帐||应付未付帐account payable
2dHsM'ze UWK|_RT6SA x
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zmu {{>,c}O / 应收帐||应收未收帐account receivable
^Pu:&:ki vifw
FPe V[WLS ?-) kUT^o 新交易||新帐new account
VN\VTSZh?\ n\<7`, +uTl
Lu;MT I3'UrKKO 未决帐||老帐old account
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Y8 sIs ' u;Zw%O(J yJ ljCu)f 现金帐cash account
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RVN !y>up+cRjl jENC1T( 流水帐running account
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BSB&zp P{:Z xli0 暂记帐||未定帐suspense account
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l]Xbd{ A"s?;hv\fS 过期帐||延滞帐overdue account||pastdue account
A=Hv}lv ,oSn<$%/q k'PvQl"I "USzk7=&. 杂项帐户sundry account
oOAkwc%)b bmi",UZ:F Z#(Y%6[u i_l{#*t 详细帐单||明细表detail account
YjJ^SU`* v^F00@2I .O(9\3q\ J7aYi]vI 呆帐bad account
/"m#mhL |:4?K*w", Ex|Z@~T12 9V&+xbR& 会计项目title of account
zxD=q5in |%fNLUJ) Ea'jAIFPpO <sM_zoprc 会计薄||帐薄account-book
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j9}tZ rnp; R 营业报告书||损益计算表account of budiness||business report
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nP,8 *qAG0EM| < 3*q) VT }Qe(6'l_ 借贷细帐||交验帐account rendered
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"^ BA5 >.9V`m| 明细帐account stated
:%j"l7=> K`uPPyv ;lrO?sm <SOG?Lh~ 与…银行开立一户头to open an account with
M8 \/[R\ :oC;.u<*8 02tN=}Cj) iC^G^ ~V+H 与…银行建立交易to keep account with
* a1q M? ad47 42 ,_w}\'?L <exyd6iI 继续记帐to keep account
"oFi+']* w`+-xT% OpU9:^r c93 Ok | 与…有交易to have an account with
w9RBT(u Z)=S>06X Q :pz@'J |;t{L^ 作成会计帐||有往来帐项to make out an account with
)+8r$ i R+e)TR7+ qdKqc,R1{ V*(x@pF 清算||清理债务to make up an account
=ud~ ].aFdy +oO7UWs>6 |r?0!;bN0 清洁帐目||与…停止交易to close ones account with
s6(md<r Q)M-f;O Q*1'k%7 C2=PGq 结帐to close an account
~&F|g2: u ysTyzx :V#xrH8R !TY0;is 清理未付款to ask an account||to demand an account
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!\ YDYNAOThnb M2d&7>N 结清差额to balance the account with
/-^J0f+l3 +t&)Z F`(;@LO 6@FhDj2X 清算to settle an account||to liquidate an account||to square an account
q+<,FdG 0:4>rYBC m?Cb^WgcF upZc~k!1\ 审查帐目||监查帐目to audit an account
KD+&5=Y )1@%!fr n&|N=zh ; !t?* 检查帐目to examine an account
1uG)U)y/Q N=T} w\N\J^5,Q v''J@ F7 转入A的帐户to charge the amount to As account
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FG]H eX}aa0 以计帐方式付款to pay on account
/k RCCs8t} Z(R0IW <ME>#, f2SJ4"X 代理某人||为某人on ones account||on account of one
%_B2/~ <n~.X<6V' 4tUt"N 7,Z<PE 为自己计算||独立帐目on ones own account
y\-iGKz{0 F9%+7Op^ Lr6C@pI Xppb|$qp4H 由某人收益并负风险on ones account and risk||for ones account and risk
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@V4 Q2woCxB B^GMncZO 由某人负担for ones account||for account of one
a$^)~2U{ QV\af %0}}Qt wS&D-!8v 按某人指示||列入某人帐户by order and for account of one
>py[g0J ]F>#0Rdc K{@xZ) 3#]II j`\ 列入5月份帐目for May account
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61>< O#O"]A Vmh$c*TE L{)t(H>O 编入某中帐项下to pass to the account of||to place to the account of
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C5[Q Y TY(Et1i 寄出清算书to send in an account||to send in render an account
8d Fqwpw8 Jq? zr]"A >g~IP> ~$j;@4 支票薄cheque book
&V+KM"Ow rbIYLVA+V GJ2ZK=/ ?K2}<H- 支票陈票人cheque drawer
*vIP\NL?H dw5"}-D "_dg$j`Y&& HJym|G>%? 持票人cheque holder
XIZN9/; Jmg9|g!f GXQ%lQ 4(oU88z 不记名支票cheque to bearer||bearer cheque
xaoR\H =2NrmwWZs *!*%~h8V s3Zt)xQ3 记名支票||认人支票cheque to order
j;z7T;!i d8+@K&z| J=: \b IO=$+c 到期支票antedated cheque
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E)r 9y5JV3 未到期支票postdated cheque
-KfK~P3PF c?}G;$ XOI"BLd Qo^(r$BD 保付支票certified cheque
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~fz rKFnivGT 未获兑现支票,退票returned cheque
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zT7 横线支票crossed cheque
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!NBh7I 特别横线special crossing
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Z C#yRop_d]o 9\WtcLx 空白支票blank cheque
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9? ~?r 失效支票,过期支票stale cheque
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VA$]d Y_jc *S 'bSWJ/;p) t^zE^:06 普通支票open cheque
_xm<zy{`S x0ipk} H&p: _&9P&Zf4 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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8 "JLE 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
n^l*oEl 8OV=;aM?{ Xa#.GrH6 N"G\H<n 支票换现金||兑现to cash a cheque
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Fbd %cUC~, g_( :):vB 清理票款to clear a cheque
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oAxA PI`Y%! P ,VEE<*'X 填写支票数额to fill up a cheque
~?fl8RF\ j$/#2%OVN 6fI2y4yEz oA~0"}eS 支票上划线to cross a cheque
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O#18a,o@ }s@IQay+ 开发支票to make out a cheque
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q. Jx|x 签发支票,开立支票to draw a cheque||to issue a cheque
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qIZge 背书支票to endorse a cheque
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2`H\ 请付票款||清付票款to pay a cheque||to honour a cheque
F}meKc?a u1u;aG uuD2O )v }wvR s5;o 支票退票to dishonour a cheque
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]Fw er1XZ 拒付支票to refuse a cheque
piIz ff L&:A59)1k Viw,YkC 8?kB+}@6X 拒付支票to stop payment of a cheque
!.O[@A\.- 7]5~ml3: y $uq`FW C Q iHk 提示要求付款to present for payment
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Z"w}`&TC$^ 见票即付持票人payable to bearer
h,BPf5\S 'sa)_?Hy F^!O\8PFd I/A%3i=H 支付指定人payable to order
cyHbAtl :PY8)39@K V3VTbgF Lwf[*
n d 已过期||无效out of date||stale
L1Yj9i !J<0.nO/: ,H/O"%OJ V62lN<M 请给出票人R/D||refer to drawer
fQ!W)>mi 7^! zT yW7>5r +cmi?~KS* 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
_]Ob)RUVH $qZ6i ZK'WKC MwSfuP 文字与数字不一致words and figures differ
oSy9Xw +/mCYI MzKl=G 4o@:+T:1 支票
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c>/7E-T 时间已过account closed
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Elhcs ?^7X2 u$nm 更改处应加盖印章alterations require initials
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bvhV 时间已过effects not cleared
!m'Rp~t *tR'K#:&g! V7gL*,3>= 'BgR01w J 停止付款payment stopped
z `\KQx |{ZdAr.; b~)2`l Ks(l :oUB 支票毁损cheque mutilated
|90/tNe Z]k@pR ! !a!4^zqp 3N2d@R 汇款||寄钱to remit||to send money
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U^ !>Q\Y`a,* 寄票供取款||支票支付to send a cheque for payment
<W7WlT Uy)pEEu +eLL)uk \xC#Zs[< 寄款人a remitter
uXUuA/O5- ,->5 sJ{U *a{WJbau] RwrRN+&s\ 收款人a remittee
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4,Uqcw?!F' P (Y\l Q4]Od{[ 国外汇票foreign Bill
fF9hL3h?) Q:y'G9b JdWa
v!PYm o:4#AkS 国内汇票inland Bill
-GB,g=Dk c_.Fe'E Clap3E|a }mUb1b 跟单汇票documentary bill
@g" vuaG} A>FWvlLw'm }:J-o {9XNh[NbP 空头汇票accommodation bill
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原始汇票original bill
QX=x^(M$m :LdPqFXj 08%Bx~88_% 7+X~i@#rU 改写||换新票据renewed bill
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1 $
O[Y 即期汇票sight bill||bill on demand
m"'`$ /_ "oF)u1_? d 79 2#Dc PQh s^D …days after date||…days after date…日后付款
d:#tN4y7( C[#C/@ ]0|A\bE\S %p&y/^=0I …months after date||…months after date…月后付款
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:f&m x5/&,&m`% ?gjx7TQ? 见票后…日付款…days after sight||…days sight
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0 }owl7G3 k{UeY[,jb 见票后…月付款…months after sight||…months sight
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7$,D XD n"Bc2}{ ]bpgsW:Xu 同组票据set of bills
B_b5&M@ H3ovF _)~VKA]"" x)eoz2E1 单张汇票sola of exchange||sole of exchange
<l5m\A ~mi4V _ u~0t`f~ <dr2 bz 远期汇票usance bill||bill at usance
qE]e+S?57a ijzwct#. C4|OsC7J OIj
SH~a. 长期汇票long bill
zZ<* y=EVpd Z|ZB6gP>h1 S'hUh'PZ 短期汇票short bill
4i+%~X@p ={N1j<%fh mo(>
SnS< i27)c)\BM 逾期汇票overdue bill
]6A wd A jiLJiYMg Zzz94` Z,Us<du 宽限日期days of grace
.q[}e);) g%!U7CM6h c/v|e&q *)6\V}` 电汇telegraphic transfer (T.T)
n9`]}bnX V'MY+# t4/ye>P & 1<_/Qu>V 邮汇postal order||postal note (Am.)||post office order||money order
+{I" e,Nk m]8*k=v Q>rr?L` IAq
o(Qm 本票promissory note (P/N)
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7- $gD8[NAIx= 押汇负责书||押汇保证书letter of hypothecation
\x]\W#C Qx8(w"k* dt+r P% 32%Fdz1S 副保||抵押品||付属担保物collateral security
Qr4 D &);P|v`8 6y MZ2% +`g&hO\W 担保书trust receipt||letter of indemnity
hwJ>IQ1 Gsb^gd ()O&O+R|) n_9Ex&?e 承兑||认付acceptance
QKlsBq 7}6CUo ZILJXX4 } e+`Kx
y 单张承兑general acceptance
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f 有条件承兑qualified acceptance
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附条件认付conditional acceptance
"`4ky] (tg9"C uW=G1 *n- ,qv\Y] 部分认付partial acceptance
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