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。
INCanE`+ 会计报表statement of account
Q&&=:97d D+BflI~9mP ]]u_Mdk ,F'y :
px 往来帐目account current
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j)mS3#cH 4&L,QSJ V 21?>rezJ 现在往来帐||存款额current accout
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5!Y#$:{o 销货帐account sales
Q."rE"}< lP(<4mdP Ox aS<vQ3 ;$r!eFY; 共同计算帐项joint account
Ko0T[TNkh cnDBT3$~Z .p~.S&) p2GN93,u@P 未决帐项outstanding account
P6'0:M@5 4%>tk 8 [ "+&@iL xLbF9ASim 贷方帐项credit account||creditor account
.KYDYdoS' 1x0)mt3 &9n=!S'Md h9%.tGx 借方帐项debit account||debtor account
DY87NS*HF =*WfS^O 5e'**tbKH 0w$1Yx~C 应付帐||应付未付帐account payable
w 3L+7V,! /jU4mPb;\D p!(]`N y= 1(o3( 应收帐||应收未收帐account receivable
KXo[;Db)k ZN;fDv Z3 na .>Z PiX(Ase 新交易||新帐new account
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kI=Z J\ ? n*qn8Dq 未决帐||老帐old account
{'zs4)vw 4=;`\-7! ^ s/f.#' ,5|@vW2@u 现金帐cash account
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lHgmljn5u =NL(L SM`n:{N( 流水帐running account
4Cf.%f9@ {,o 0N\( A@ G%*\UZ Ar$Am 暂记帐||未定帐suspense account
z`y^o*qc] R?kyJ4S w5Yt mnP [Kanj/ 过期帐||延滞帐overdue account||pastdue account
DIc -"5~ lLL) S vj<JjGP ;[j)g,7{ 杂项帐户sundry account
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h# A!`Q[%$ 详细帐单||明细表detail account
"[\TL#/ ~jOk?^6 H*EN199 +zsB ~Vz 呆帐bad account
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YHT.O? 会计项目title of account
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0Fg 会计薄||帐薄account-book
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M~2=+ a.s5>:Ct >iI-Cs7TD #?RT$L>n 营业报告书||损益计算表account of budiness||business report
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WV50} `KmM*_a 8A2 _4q@34 借贷细帐||交验帐account rendered
5g;i{T/6~x c\(CbC 77p8|63 Ya-kMUW 明细帐account stated
:5BVVa0oR !"QvV6Lq\ di]TS9&9 /}$D&KwYg 与…银行开立一户头to open an account with
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sZR % (x9~" [$%O-_x 与…银行建立交易to keep account with
xg_9# ~-o[v-\ K)F6TvWv zP|^) h5 继续记帐to keep account
=2.q=a|' ZA6)@Mn &Z6s\r% Alpk5o5B 与…有交易to have an account with
Ipyr+7/zJ Ni-@El99 BXB ZX@jVk `0Bk@B[> 作成会计帐||有往来帐项to make out an account with
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]-/v J>p6')Y6~ /V$U%0 清算||清理债务to make up an account
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) 4Bz:n z6;6 o!ej h3t);}Y}D9 清洁帐目||与…停止交易to close ones account with
bn6WvC3? i-gN<8\v |!E: [UH u+5MrS[ 结帐to close an account
{Etvu g}n-H4LI <S68UN(Ke /l1OC(hm 清理未付款to ask an account||to demand an account
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aK33bn'j (]N- HN]v 结清差额to balance the account with
l~Rd\.O 5)iOG#8qJ ! N'HL-oT NWS3-iZ|8 清算to settle an account||to liquidate an account||to square an account
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@jY=b< W!t =9i 审查帐目||监查帐目to audit an account
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)>g4 %B( rW?p& 检查帐目to examine an account
Fe4>G8uuwn "l9aBBiu gnjhy1o +'-.c" 转入A的帐户to charge the amount to As account
NPrLM5 ]ly" K!1, tv.<pP9-C G<Eb~].1' 以计帐方式付款to pay on account
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~D>pu%F n=bdV(?4 aZCq{7Xs 代理某人||为某人on ones account||on account of one
8*@{}O## \Dy|}LE b0YEIV<$ 6o7t eX 为自己计算||独立帐目on ones own account
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hT 由某人收益并负风险on ones account and risk||for ones account and risk
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l *;]}`r L/r_MtN 由某人负担for ones account||for account of one
fO&`A:JY Pv/v=s>X giX[2`^NG <y] 67:"<v 按某人指示||列入某人帐户by order and for account of one
UUlz3"` vM6W64S GaG>0x P|bow+4 列入5月份帐目for May account
U]~@_j ]5c(:T F >#x[qX #YYJ4^":k 编入某中帐项下to pass to the account of||to place to the account of
)/%5f{+} NeG`D' 5EcVW|( xdm \[s 寄出清算书to send in an account||to send in render an account
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Piw 支票薄cheque book
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&Y=0 0 ERV]N:( 支票陈票人cheque drawer
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_=IRZ 持票人cheque holder
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pB:= 不记名支票cheque to bearer||bearer cheque
{fzX2qMZ] + U5Q/g j#n ]q{s4 bTc>-e, 记名支票||认人支票cheque to order
B2ln8NF#Q u^tQ2&?O!P C~qZ& @%Ld\8vdfJ 到期支票antedated cheque
%Hbq3U30 G+8)a$?v ]- 1(r, ^?`fN'!p 未到期支票postdated cheque
RW. qw4 t<p#u=jOa J[ Gpd SN}K=)KF# 保付支票certified cheque
xz8e1M JY#vq'dl| lmzHE8MUNu gT+g@\u[ 未获兑现支票,退票returned cheque
.n]"vpWm[ [<RhaZz L1SKOM$ 4H-eFs%5 横线支票crossed cheque
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3_> 普通横线general crossing
?}cmES kX@ #KJ# 1 *(OG+OkC Zd[rn:9\ 特别横线special crossing
=GX5T(P8k +;KUL6 ##rkyd S;% &X 空白支票blank cheque
mAW.p=; vhfjZ ,>a!CnK= %GhI0F # 失效支票,过期支票stale cheque
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t,p 普通支票open cheque
9&Jf4lC94 "JB4Uaa oP`l)` BPO5=]W 7 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
Tx;a2:6\[ }nd>SK4 Z}+}X| dR S:S_ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
k H.dtg_ {=Zy;Er "v1{ FH,]' 支票换现金||兑现to cash a cheque
k[r^@| >(Y CZ yvYMk(LSF ybBmg'198 清理票款to clear a cheque
a^R?w|zCX a^%iAe Ehx9-*] bJ^h{] 保证兑现to certify a cheque
1h$?, h=#w< @ >rd#,r xb;{<~`71 填写支票数额to fill up a cheque
ix!xLm9\ Hl$W+e|tj =:]ps<Qx oYqHl1cs 支票上划线to cross a cheque
7f>=-sv b@Oq}^a&o "-Q+!byh AF'< 开发支票to make out a cheque
{MgRi7 7ch9Pf P<PZ4hNx A=<7*E 签发支票,开立支票to draw a cheque||to issue a cheque
rwP#Yj[BK+ xp^RAVXq` nTy]sPn eAy,T<# 透支支票to overdraw a cheque
&QHJ%c ,2FK$:M\ [HILK`@@ &K/?# 背书支票to endorse a cheque
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.S^S 请付票款||清付票款to pay a cheque||to honour a cheque
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/5Dy 支票退票to dishonour a cheque
p'jc=bL E cN,*QN ^DYS~I%s sYKx3[ V/ 拒付支票to refuse a cheque
~i.*fL_Y tsb[=W!Ar8 tV)CDA&Z I6.rN\%b 拒付支票to stop payment of a cheque
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v=llg ^ 提示要求付款to present for payment
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yv,FzF}7 f?5>V (?4%Xtul1 见票即付持票人payable to bearer
B>2R-pa4~ '< Zm>L& $_.t'8F S=qh7ML 支付指定人payable to order
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SpL2@ [q9B"@X d( v"{N} 已过期||无效out of date||stale
SXL3>-Z E ;.}L#'0j tMl y*E Vl_6nY; 请给出票人R/D||refer to drawer
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=j 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
'kd}vq#| U)(R4Y6 v >_}isCd, Xh"9Bcjf 文字与数字不一致words and figures differ
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4! 支票
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rL5=8l 时间已过account closed
.<m]j;|6 -E7mt`:d I}8e"# lSX1|,B7:] 更改处应加盖印章alterations require initials
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YmljHQP 时间已过effects not cleared
pBqf+}g4 //@6w;P FvsVfV U k3Yu"GY^ 停止付款payment stopped
//8W"> u uaIAVBRcS i c{I 5_9`v@-4_ 支票毁损cheque mutilated
>iTmILA @gP*z6Z NO5k1/- WuK<?1meN 汇款||寄钱to remit||to send money
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t#{i /d&m#%9Up] ~ 5}t; D,IT>^[^7 寄票供取款||支票支付to send a cheque for payment
Qa2h#0j Dl>tF?= 'o&d!
Pe:)zt0 寄款人a remitter
+yL; ?+s>= uEgR>X> jIKg* @ t w4,gW 收款人a remittee
JC'3x9_<z 3,p!Fun:r INndTF Luao?;|U 国外汇票foreign Bill
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A9 e;6:U85LS 国内汇票inland Bill
s9C^Cy^su hWly8B[I x}2nn)fdZ *(x.egORd 跟单汇票documentary bill
nWK8.&{. ?e9tnk3 WB:0}b0Gu hNc8uV{r= 空头汇票accommodation bill
wH"9N+82M |5flvkid v7(7WfqP Yo %U{/e 原始汇票original bill
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#ed|0 UA2KY}pz5 改写||换新票据renewed bill
~x<?Pj 5p:BHw;%; EQd<!)HZ #ley3rJW] 即期汇票sight bill||bill on demand
h!|U j 2Vf242z_ bolG3Tf| .|hsn6i/- …days after date||…days after date…日后付款
-vT{D$&1 :#?_4D!r W}3%BWn iDl#foXa` …months after date||…months after date…月后付款
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}L=2 <; ?1#ok 见票后…日付款…days after sight||…days sight
tD}-&"REP DC1.f(cdR <Lxp t )`'a1y| 见票后…月付款…months after sight||…months sight
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^--R#$X T|D^kL%m! fpC":EX@r 同组票据set of bills
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p[ a:UkVK]MP 单张汇票sola of exchange||sole of exchange
=p=/@ FN h^Yh~84T H?Q--pG8 -=gI_wLbM 远期汇票usance bill||bill at usance
f+s)A(?3 9{j`eAUZl K\;4;6g G"-V6CA[ 长期汇票long bill
)uo".n|n~B w@Q~ax/ AA=rjB9 '<<@@.(f 短期汇票short bill
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kG G/},lUzLg 逾期汇票overdue bill
0)b1'xt', JU5,\3Lz# u t4:LHF $!9/s S? 宽限日期days of grace
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q> O|=?!|`o WTl0}wi 电汇telegraphic transfer (T.T)
fS|e{!iI" 5WRqeSGh GBRiU&D o&@ y^<UQ 邮汇postal order||postal note (Am.)||post office order||money order
~Y*.cGA =LK`mNA @jMo/kO/A q5EkAh<PD| 本票promissory note (P/N)
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i` 押汇负责书||押汇保证书letter of hypothecation
er1XZ ps,Kj3^T< mrG?5.7W a`^$xOK, 副保||抵押品||付属担保物collateral security
^/%Y]d$ K,|3?CjS w%)RX<h dI b`S9#` 担保书trust receipt||letter of indemnity
hslT49m> v<2,OcH ,Fkq/h Ph.RWy") 承兑||认付acceptance
4h--x~ @ |P|2E~[r [qkW/qS ^z,B}Nz 单张承兑general acceptance
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有条件承兑qualified acceptance
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`v^ s!D2s2b9e z~p!7q&g 附条件认付conditional acceptance
r<srTHGLo d`$w3Hy G^SJhdO(Q w;AbJCv2 部分认付partial acceptance
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