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。
=~?2i)-mC 会计报表statement of account
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AU%3b 往来帐目account current
XGFU *g`kq KY! tU}CRh pez[qs 现在往来帐||存款额current accout
/wljbb/s YS{])+s Ss@\'K3e q^JJ5{36e 销货帐account sales
'8 1M%KO fYuJf,I[f %q;3bfq@N ?NGM<nK;7 共同计算帐项joint account
>e/; drBWo|/ !<h*\%; G':mc{{ 未决帐项outstanding account
%+L:Gm+^g# AZ(["kh[ VSx[{yn qy`@\)S/5 贷方帐项credit account||creditor account
|n \HxU3 <?yAIhgN* y5kqnibh@ 7ib~04 借方帐项debit account||debtor account
6;dQ#wmg \tye:!a?;@ Pg{Dy>&2`I mEa\0oPGB 应付帐||应付未付帐account payable
kUUN2 vd|PTHV_ >DBaKLu\ JX7_/P 应收帐||应收未收帐account receivable
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'\(Us^Ug azr|Fz/ ``nuw7\C: 新交易||新帐new account
x>A(016:C ~k/'_1)c EFW'D=&h8 >)=FS.?] 未决帐||老帐old account
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[c+[t3dz I5mnV<QA^ 现金帐cash account
+XLy Pj %`F6>J ;2(8&. +7U$qEG 流水帐running account
v?,_SVgAi y#F( xm+L ( MWh|kp .}&bE1 暂记帐||未定帐suspense account
|>5NH'agV c/DB"_}!a q!\K!W \ 0UB)FK,9 过期帐||延滞帐overdue account||pastdue account
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gXZC%S 杂项帐户sundry account
12U1DEd>- =Bcwd7+ #f0J.)M qa)X\0 详细帐单||明细表detail account
wb~#=6Y L9M0vkgri &m&Z^
CA =e=sK'NvD 呆帐bad account
wwE`YY K'kWL[Ut! bgq/]fI} rz+)z:u 会计项目title of account
PN:/lIO [~m@'/ i2j_=X- 0"o%=i; 会计薄||帐薄account-book
_CN5,mLNRk 9dn~nnd'n BF{v0Z0/}k HR]*75}e 营业报告书||损益计算表account of budiness||business report
h)fJ2]JW8W }K1v=k w/BaaF.0 P&@ 2DI3m 借贷细帐||交验帐account rendered
1vk&; o9&1Ct }iZO0C }c|
)i,bL 明细帐account stated
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1k0wT( 与…银行开立一户头to open an account with
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#0e:7< RG[b+Qjn 与…银行建立交易to keep account with
V_+XZ+7Lx} 8-]\C ZmU7 tK E>>@X^ = 继续记帐to keep account
kEiWE| uU_lC5A| Af y\:&j 3H"bivK 与…有交易to have an account with
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12r]"?@|s ?=$=c8xw -=5]B ; 作成会计帐||有往来帐项to make out an account with
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~K4 vSa 7HfA{.|m >F7v'-*{ Zw6UH;5 清算||清理债务to make up an account
~Y;_vU =, kH(rp2 4'EC(NR7N LWwWxerZ 清洁帐目||与…停止交易to close ones account with
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C|K 结帐to close an account
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c c 5}-e9U @ px4[ o +-G@16 清理未付款to ask an account||to demand an account
Ew.a*[W'' '1rHvz`B/" lO)-QE+ y*K]z 结清差额to balance the account with
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ZW J 清算to settle an account||to liquidate an account||to square an account
/D@(o`a yex4A)n9"' iH&BhbRu_ 2$S^3$k' 审查帐目||监查帐目to audit an account
`]*BDSvE (Qf"|3R4 7Qoy~=E EGD&/%aC 检查帐目to examine an account
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Vao %b g+ZQ6Hz *.g@6IkAQ 转入A的帐户to charge the amount to As account
0xZX%2E /U1"P ik:fq&= $)(K7> P 以计帐方式付款to pay on account
IgxZ_2hO A08b=S B`I9 {Kdr-aC 代理某人||为某人on ones account||on account of one
6B pm+} T][r'jWQ +0&SXhy%y 7E4Xvg+c 为自己计算||独立帐目on ones own account
I[td:9+hK@ uW@o,S0: xW hi> ?A]@$ 由某人收益并负风险on ones account and risk||for ones account and risk
}iu(-{Z Adyv>T9 zLeId83> vbn'CY]QU 由某人负担for ones account||for account of one
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qY@ gr&Rkuyfv b0vbE8wa z'9Mg]&> 按某人指示||列入某人帐户by order and for account of one
orU++,S4Pm ;?-`n4B& 'J0Erk8( $hCPmiI 列入5月份帐目for May account
P#8]m( @X\2K?c(v [+j39d.Q tWo MUp 编入某中帐项下to pass to the account of||to place to the account of
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GNv5yWQ@ 寄出清算书to send in an account||to send in render an account
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2t 1.5lJ:[G tFYIKiq2 支票薄cheque book
8/4Gr8o @3UVl^T UpA{$@ _z3Hl?qk= 支票陈票人cheque drawer
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W1@Q)i #=MQE /@*J\0h(- 持票人cheque holder
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]%'lrg' !Qg%d&q.Sx u D.E>.B 不记名支票cheque to bearer||bearer cheque
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%8a^?; 记名支票||认人支票cheque to order
jaoGm$o>"F GC3:ZpV` Oc]&1>M C+WHg-l 到期支票antedated cheque
Efb S*f5 }/Wd9x GM/3*S$c lRn6Zh 未到期支票postdated cheque
'z#{'`$a -9S.G n9zS'VU VesO/xG< 保付支票certified cheque
}G8RJxy GXEOgf#i ,x+_/kqx mne^PSI: 未获兑现支票,退票returned cheque
nI4xK ;z9( 5k`[a93T !U"1ZsO)l 横线支票crossed cheque
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-5NP@ 6TE RQ 普通横线general crossing
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h 特别横线special crossing
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P,"z KJa?TwnC 空白支票blank cheque
1K'0ajl1A =+{.I,g}g@ R]%ZqT{P
S Rg&6J#h 失效支票,过期支票stale cheque
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}!U gKg2Ntxj xPh%?j?*v 普通支票open cheque
-A9 !Y{Z 'uUp1+ #VC^><)3 Sv-}w$ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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5pI 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
fHf+! ? 9i7+Y" ~}4o=O( -!MDYj +U 支票换现金||兑现to cash a cheque
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\%= 76)(G/ 清理票款to clear a cheque
<uL?7P 1X2oz i#1T68y} Ii*v(`2b 保证兑现to certify a cheque
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Z yQhrPw> m ;ijJ%/ 填写支票数额to fill up a cheque
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*o da!N0\.1T ?9!tMRb 支票上划线to cross a cheque
xbo-~{ j1YE_U 1elcP`N1 ^i-%FY_i5} 开发支票to make out a cheque
2k"a%#H8 :M|c,SQK N,'JQch},8 #Opfc8pm' 签发支票,开立支票to draw a cheque||to issue a cheque
qvYYKu M=o,Sav5* }jiqUBn% (fh:q2E# 透支支票to overdraw a cheque
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q[Q J~gfMp. &O0+\A9tP 背书支票to endorse a cheque
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}Vnl o,\%c"mC P60 3P 请付票款||清付票款to pay a cheque||to honour a cheque
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|D Q(]-\L' U"m!f*a 支票退票to dishonour a cheque
jcq(=7j c_ygwO3.Q 6-KC[J^Xo crgYr$@s? 拒付支票to refuse a cheque
QV .A.DK i6`8yw ~d5"<`<^o M5ZWcD.1 拒付支票to stop payment of a cheque
x;Gyo #mkr]K8A4 CdaB.xk E 3I'3 提示要求付款to present for payment
&2xYG{Z &g& &-=7) !+hX$_RT C4 Wdt 见票即付持票人payable to bearer
G=nFs)z 7abq3OK+` 6J|f^W-fs [tD*\\IA 支付指定人payable to order
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% ES |%RFXkHS ~-:CN(U 已过期||无效out of date||stale
l?FNYvL f "&q~V4? ItaJgtsV wd#AA#J;* 请给出票人R/D||refer to drawer
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c!(P7_ bR8)s{p6 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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rk. UW NXmj<azED =~0XdS/1 文字与数字不一致words and figures differ
I^ >zr.zA njq-iU ,@!d%rL:4] .86..1 支票
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,3n}*"K 时间已过account closed
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'6 {(q Un 更改处应加盖印章alterations require initials
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VuBp$H(U 时间已过effects not cleared
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{hn( $I/p 6 停止付款payment stopped
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支票毁损cheque mutilated
.iS]aJJ .o8Gi*PEY zSH#j RDV o{hKt? 汇款||寄钱to remit||to send money
POG5x ( 0h]<7 gJ7$G3&oZg 950b9Vn& 寄票供取款||支票支付to send a cheque for payment
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寄款人a remitter
Xo5L:(?K 19vD(KC< KqUFf@W BdKwWgi+a 收款人a remittee
t(yv ?l (hS\N, B::? ] QEw\4M?= 国外汇票foreign Bill
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q f1{ckHAY55 国内汇票inland Bill
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:+=* o(zg_!P k?#6j1pn 跟单汇票documentary bill
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P!bca 空头汇票accommodation bill
(`p(c;"*C! |H4'*NP" z|2liQrf+ ^:j$p,0e*S 原始汇票original bill
-*A'6%` WToAT;d2h [ n2udV v+G:,Tc" 改写||换新票据renewed bill
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K0\WN"ua; ^bG!k]U!2 TG9)x|! 即期汇票sight bill||bill on demand
UQ)}i7v OOCeZ3yF( [;I8 ZVE -ZB"Yg$l …days after date||…days after date…日后付款
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DsYr] …months after date||…months after date…月后付款
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C Ge*V} ]YP?bP,: 见票后…日付款…days after sight||…days sight
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eg>m?Y {/<& 见票后…月付款…months after sight||…months sight
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~w=O! 同组票据set of bills
R=PzR;8 7,TWCVap _ LNPB$P D;]% 单张汇票sola of exchange||sole of exchange
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$_ J~q+G 远期汇票usance bill||bill at usance
N+5^h(~ VaxO L61xE ~\ f^L?m UD{/L"GG 长期汇票long bill
J|-HZ-Wk|J aB^G n^N]iw{G lWvd"Vlt 短期汇票short bill
"N]o5d !\1 W*6U8; "44?n <1 fh#_Mj+y 逾期汇票overdue bill
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o_tH yU,xcq~l 宽限日期days of grace
e-9unnk 7-I>53@ I})t _eV n#!| 电汇telegraphic transfer (T.T)
*K'ej4"u vLv@ Mo YS~t d+* )H)Udhz 邮汇postal order||postal note (Am.)||post office order||money order
4/?}xD|? -P>=WZu Hs=N0Sk]j aa8Qslm 本票promissory note (P/N)
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Q9q: 押汇负责书||押汇保证书letter of hypothecation
;bZ*6-\!- /v4S@SQ+ #J724` d~-p;i 副保||抵押品||付属担保物collateral security
/;6@M=6u ]fo^43rn{ BWdc^ ^85n9a?8 担保书trust receipt||letter of indemnity
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| 承兑||认付acceptance
f~nt!$ \&&(ytL f&|A[i>g /I'u/{KB 单张承兑general acceptance
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Co+( 有条件承兑qualified acceptance
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K] [Am`5&J 附条件认付conditional acceptance
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#h,p3 zX [r 4:&qTY)H HJaw\zbL 部分认付partial acceptance
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