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。
<8xP-(wk; 会计报表statement of account
6DiA2'{f Rh-8//&vZ/ yvH#1F`{q QP-<$P;~ 往来帐目account current
o^"d2= ezNE9g OYRR'X.E Rcm(Y7 现在往来帐||存款额current accout
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销货帐account sales
h"Yqm"U/ >+c`GpZH [HZCnO|N yK2*~T,6@ 共同计算帐项joint account
K5c7>I%k 4)I/\ 4Hd@U&E \gW\Sa ^ 未决帐项outstanding account
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Ky do?n /<@o <raqp Oo& aPP<W|Cmo2 贷方帐项credit account||creditor account
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借方帐项debit account||debtor account
&oEq& So]FDd 8GAQVe^$-
oG_'<5Bv> 应付帐||应付未付帐account payable
E*b[.vUp X52jqXjg p<nBS"/ ;<GTtt#D 应收帐||应收未收帐account receivable
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2T<7G ~q%9zO' 7VZ JGRnn 新交易||新帐new account
,,j=RG_ X}QmeY[0I S2GBX1 <TROs!x$a 未决帐||老帐old account
bb_jD^ (uxQBy Rw^YTv \ A UtGP 现金帐cash account
KI QBY!N+ }8]uZ)[p= z00:59M4 Pds
*M?&F 流水帐running account
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xla^A}{ %v)'`|i n&78~@H 暂记帐||未定帐suspense account
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a[(GW _ qJzK8eW A;nmua-Fv 过期帐||延滞帐overdue account||pastdue account
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@-j@? 杂项帐户sundry account
OQ*. ho _SW a3O#' %~VIxY|d ~\IDg/9Cj 详细帐单||明细表detail account
c,%>7U(w_ `i^1U O R[-:-8 <%f%e4
[ 呆帐bad account
)g<qEyJR :DpK{$eCb s;f u ~{!!=@6 会计项目title of account
Ntrn("! Elk$9 << VQx-gm8}! O5*uL{pvT{ 会计薄||帐薄account-book
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eh(]'%![/ hs uJ;4}$q m Dq,, 营业报告书||损益计算表account of budiness||business report
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] m M_)T=s * gb#wrI 借贷细帐||交验帐account rendered
:6iq{XV^ ne*aC_)bT ] CE2/6Ph [B<{3*R_ 明细帐account stated
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fPd G ~\$Oq8 Z|wDM^Lf =#fvdj 与…银行开立一户头to open an account with
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% 与…银行建立交易to keep account with
z<=t3dj 3Ab$ hlEvL Q:|E 继续记帐to keep account
^O"`.2O1 $MGd>3%y g8yZc}4 5toNEDN 与…有交易to have an account with
[_Z3v,vt, }N!8i'suz9 T^SOq:m& _RVXE
作成会计帐||有往来帐项to make out an account with
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"t)" 清算||清理债务to make up an account
dGN*K}5 `Y9@ ?s Q |Dli6KN 2US8<sq+ 清洁帐目||与…停止交易to close ones account with
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rl3=5{ ,)8Hl[y lPP7w`[PA 7 c7SU^hD 结帐to close an account
07&S^ X^/ $dVjxo cl5 :|) wDzS<mm 清理未付款to ask an account||to demand an account
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sj2+|> SY.V_O$l} +bU(-yRy5o 结清差额to balance the account with
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Y{_ 清算to settle an account||to liquidate an account||to square an account
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N!X/P oizoKwp% `. Z". u)ItML 审查帐目||监查帐目to audit an account
N0NMRU]zT u5,<.#EVY kQtl&{;k? i[swOYz]X 检查帐目to examine an account
EhoR. &kGSxYDk% R8_qZ;t:z 8cl!8gfv 转入A的帐户to charge the amount to As account
+=v|kd L[efiiLh$ l!2.)F` x -!"8j"pA: 以计帐方式付款to pay on account
? IWS z;)% i f6 &x}JC/u]fd D!CGbP( 代理某人||为某人on ones account||on account of one
BL7%MvDQ K7U<~f$OiN GU9`;/ hsh
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j 为自己计算||独立帐目on ones own account
)yJjJ:re Iq9+ sz5@= @%K 8oYK 由某人收益并负风险on ones account and risk||for ones account and risk
49yN|h;c! -M:.D3,L WO^h\#^n #HML=qK~ 由某人负担for ones account||for account of one
.(krB%N E^s>S,U[y - >2ej4C dbR4%;< 按某人指示||列入某人帐户by order and for account of one
tpS F[W s<{c?4T *|'k =e63>*M| 列入5月份帐目for May account
3N-(`[m{E 15B$Sp!/`e B{Rig5Sc Jx_4:G 编入某中帐项下to pass to the account of||to place to the account of
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v/=x AdhCC13B x&sF_<[ }w$/x<Q[ 寄出清算书to send in an account||to send in render an account
W`KkuQ4cM ~96"^%D
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^A0l.{ 0kDT:3 支票薄cheque book
dg-pwWqN {)G3*>sG3 aw~OvnX E Qx:+n`$/ 支票陈票人cheque drawer
jRGG5w} Zhw _L g&"Nr aQM9 N24+P5 持票人cheque holder
]uP{Sj McfSB(59 0pu'K)Rb dK=BH=S2?X 不记名支票cheque to bearer||bearer cheque
uzsR*x%s- Z"P{/~HG ='s2S5#1 lps 记名支票||认人支票cheque to order
]M_)f n_5g:`Y iGR( ar{Yq 到期支票antedated cheque
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[M6z 1Eg,iTn2*x 未到期支票postdated cheque
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&eO?I=, OuX/BMG i;)88 保付支票certified cheque
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SU>: y`'Ly@s GSl\n"S]= 未获兑现支票,退票returned cheque
}L@YLnc% )p&xpB( D0uf=BbS KExfa4W 3{ 横线支票crossed cheque
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i2y?CI 普通横线general crossing
2t_E\W7w+ #*w$JH E]Kd`&^} kQ|}"Tw7 特别横线special crossing
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7 0KZXgBy_ 空白支票blank cheque
1V)0+_Yv qD2<-E&M/ `,TPd ~#~ ZWYwVAo 失效支票,过期支票stale cheque
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Ke3 -6#i~a] 普通支票open cheque
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W-GBY3 !5x"d7 iPxSVH[ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
ARslw*SJ 6?2/b`k p_tMl%K @Yy=HV 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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支票换现金||兑现to cash a cheque
YAsvw\iseK ~d28"p.7 V5R``Tp >C@fSmnOM 清理票款to clear a cheque
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Gp #T m_oBV|v{ 保证兑现to certify a cheque
|qfnbi-\ yv,9 0+k ))u$j4V %x L3=4\ 填写支票数额to fill up a cheque
URY%+u :y0'[LV Wu%;{y~#} B7va#'ne4{ 支票上划线to cross a cheque
*F2ob pU jUdW o}/ ]oZ$,2#;~ F^KoEWj[H 开发支票to make out a cheque
5Gg`+o k:R9wo rXvvJIbi 0G;RMR ':5 签发支票,开立支票to draw a cheque||to issue a cheque
R>#T{<<L 65qH ^PO0(rh BwrMRMq" 透支支票to overdraw a cheque
5h1FvJg {U7j <"aPoGda sg{>-
KHM 背书支票to endorse a cheque
hNSV}~h \Ui8Sgeei ZJ u\ ]'MLy#9 请付票款||清付票款to pay a cheque||to honour a cheque
Va?wG3 w 8V.x%T (8k3z` Bglh}_X 支票退票to dishonour a cheque
2~~Q NWN 5=5~GX-kr TE^BfAw@ Z6
(;~"Em 拒付支票to refuse a cheque
m3K8hL/ ppfBfMX =@&]PYv 5H`k$[3V 拒付支票to stop payment of a cheque
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5Yn tJ[Hcx*N jcv3ES^ cMIQbBM 提示要求付款to present for payment
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A ^~8l|d_ 见票即付持票人payable to bearer
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|Zncr9b OT\[qaK "~N#Jqzr: 支付指定人payable to order
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DS
已过期||无效out of date||stale
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! 7[ *,t J*A<F'^F1 请给出票人R/D||refer to drawer
}vPDCUZ {pm>F}Cwy /DJyNf* bxK1v
7 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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!L 文字与数字不一致words and figures differ
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pj$\WI= YSs9BF:a 支票
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9^c\$"2B 时间已过account closed
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>hk GadQ \> GNT1FR 更改处应加盖印章alterations require initials
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Sz.jv#Y 时间已过effects not cleared
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Gx 停止付款payment stopped
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C;y3?+6P$ JD^(L~ n] /q ;MihK 支票毁损cheque mutilated
0~<d<a -@ e3yBB*@ eZ(<hE> {]n5h#c 5* 汇款||寄钱to remit||to send money
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{ I;S[Ft8d 寄票供取款||支票支付to send a cheque for payment
^^qB=N['; O\,n;oj 9_n!.zA< KLGhsx35 寄款人a remitter
YYzj:' pE[ul c8v+eyn Ig-9Y;hdmn 收款人a remittee
}:5AB93( OQ;DqV \H!ECTI KDhr.P.~ 国外汇票foreign Bill
Eb7qM.Q] & qrsPY d ZqsI\"bj -n?}L#4%8 国内汇票inland Bill
y]xG@;4M }eX zs_ TPZZln'3 x00"d$! 跟单汇票documentary bill
)2C_6eR 0(iTnzx0 {s6;6>-kPW +R@5e+auQ. 空头汇票accommodation bill
{w$1_GU 12M&qqV u.YPb@ $?Y
Ry_SI 原始汇票original bill
w4H3($
K ~@S5*(&8 //2G5F ; @%q0fj8b 改写||换新票据renewed bill
ja3wXz$2 3/RmJ`c{ I8;pMr6 AdxCP\S& 即期汇票sight bill||bill on demand
br*L|s\P\9 vE0Ty9OH"] @C{
IgV ]X?~Cz/wl …days after date||…days after date…日后付款
8;mn7 XX V'sp6:3*\ jbcJ\2 POwJhT …months after date||…months after date…月后付款
oqH811 >Ip>x!wi AmNmhcN RbKAB8 见票后…日付款…days after sight||…days sight
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KY9sa/xO /.l8Jb4 xWWfts1t 见票后…月付款…months after sight||…months sight
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d <GC<uB |p 2qLRcA=R 同组票据set of bills
fEf",{I 12n5{'H2% *9M 5' u POmiF 单张汇票sola of exchange||sole of exchange
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s.&ewf\ [,e[~J`C L\|p8jJ 远期汇票usance bill||bill at usance
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4, 长期汇票long bill
Vui5Z K ,TPNsz|Q _\waA^ F mk.:V64 >; 短期汇票short bill
aRPgo0,W1 E,&BP$B 8mI eW .q$HL t 逾期汇票overdue bill
-L>xVF-|:1 )_N|r$i\ j3jf:7 /\ :=WiT_M 宽限日期days of grace
4^vEMq8lB (oO*|\9u %tEjf
3 F* " 电汇telegraphic transfer (T.T)
%SuEfCM jH#Tt; G,I[zhX\ ]o`qI#{R~R 邮汇postal order||postal note (Am.)||post office order||money order
~`)`Ip -jy-KC +X6xCE u&T
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本票promissory note (P/N)
,DsqKXSU o5?f]Uq5 , }la\?I qDZ?iTHQq 押汇负责书||押汇保证书letter of hypothecation
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v1y GADb Xp3 fWie fv[& _ #]uk&5a 副保||抵押品||付属担保物collateral security
aHx(~&hRcL COPH)Bdq. I@IZ1
/J,r ;1PnbU b 担保书trust receipt||letter of indemnity
.v;$sst5y ))f%3_H 6U[`CGL66 ;BzbWvBo 承兑||认付acceptance
8sb<$M$c 8JxJ>I-9p F|p&v7T ]G.ttfC 单张承兑general acceptance
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|>o]+ V :L gFd 有条件承兑qualified acceptance
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&:LY"[` MzZYzz kSx^Uu* 附条件认付conditional acceptance
s%F}4W2s NH&/= xG:eS:iT KW.*LoO 部分认付partial acceptance
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