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。
!5 :[X vI# 会计报表statement of account
o)D+qiA3U 9TN5|x /F9lW}pd jHw2Q8s|R 往来帐目account current
WM l ^XZO X|B;>q E&tmWOMj> rxk{Li<9 现在往来帐||存款额current accout
A
=#-u&l m-FDCiN> =]mx"0i[ '9Odw@tp 销货帐account sales
g~D6.OZU ,%G2>PBt +rO<'H:umJ ?Pw\&q 共同计算帐项joint account
^nZ2p$ #]/T9: ]@}BdMlHp 2/q=l? 未决帐项outstanding account
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eA 3s$.l} 贷方帐项credit account||creditor account
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; y%l#lz=6 :Rx"WY 借方帐项debit account||debtor account
0\^2HjsJ F76h |^{" 2l"j TN_$E&69I 应付帐||应付未付帐account payable
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}lA|S ,PxQ[CGg M.^A` )#Bfd(F 应收帐||应收未收帐account receivable
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nS&x 新交易||新帐new account
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/ xmx;tq x}j41E} DCUq.q) 未决帐||老帐old account
o^6 j(~ ;CBdp-BUj +Z]%@"S? kovzB] 现金帐cash account
>iJuR.:OO 0Ch._~Q+20 (.+n1)L? E1g$WhXIS 流水帐running account
Y\\nJuJo .LHe*J C 2=+ ,jX{ PaJwM%s)L 暂记帐||未定帐suspense account
H;&t"Ql. e1Hx"7ew_ AE
_~DZ:%c 1 to<at-NN 过期帐||延滞帐overdue account||pastdue account
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ji=po;g=E /MtacR h!GixN? 杂项帐户sundry account
VNXVuM )c Ma#-'J !,"G/}'^; 5Vqvb| 详细帐单||明细表detail account
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}l V1;-5L75 呆帐bad account
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>YhqL62!a 会计项目title of account
`I$A;OPK7 DBDfBb `_`,XkpzCJ t57b)5{FM 会计薄||帐薄account-book
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Es$+b RoZV6U~ Wz]S+IpY 营业报告书||损益计算表account of budiness||business report
-AQX-[B A[bxxQSP\H gId+hxFa:r 1 Y&d%AA 借贷细帐||交验帐account rendered
P0=F9`3wb rg~CF< ,L G&sa" |?kH]Trr 明细帐account stated
8>9+w/DL gKCIfxM qQ_QF kz^G.5n 与…银行开立一户头to open an account with
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YY M<M
r (z 0*^Fk=>ej 与…银行建立交易to keep account with
:83"t-O8[ %ZK}y{u\ 7SCI_8` e)kf;Hkf 继续记帐to keep account
SH.'E Hd Jk*MxlA.b -,&Xp>u\ ~7
TzUb 与…有交易to have an account with
Y$^\D'.k [6|vx},N ?H&p zY~H d}Om?kn 作成会计帐||有往来帐项to make out an account with
MR}\fw$(. rL=$WxdPU PR+!CFi& YaU A}0cW 清算||清理债务to make up an account
$u :=lA:N OBZj-`fq J ?*4zNhL U VT8TN-T 清洁帐目||与…停止交易to close ones account with
& \m\QI hd\#Vh(H i*<,@* $$@Tgkg?o 结帐to close an account
KB5{l%> t>xV]W< FyEl@ }W l-
l}xBf 清理未付款to ask an account||to demand an account
]^y}}y /Q!F/HY3ZS d,77L P*SXfb"HC 结清差额to balance the account with
A SSoKrFL / @&Sqv4? MD7
[}cB }/VHeHd 清算to settle an account||to liquidate an account||to square an account
Ij+zR>P8=\ UTPl7po5D fHigLL0B m{*l6`dF 审查帐目||监查帐目to audit an account
AS7!FD6b n>HN py {x8`gP\H g@Zc'g/XB 检查帐目to examine an account
<L J$GiU aqB^ %e t]x HM 1jL?z6S 转入A的帐户to charge the amount to As account
k=@Q#=;*[W 3X:F9x>y V/Q6v
YX /Yh8r1^2tZ 以计帐方式付款to pay on account
Bg`b*(Q zE[c$KPP B;m18LDu 9hv\%_>o 代理某人||为某人on ones account||on account of one
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,b9 为自己计算||独立帐目on ones own account
#'T|,xIr-Q 1$^{Uma <fw[7=_)^ 4=9F1[ 由某人收益并负风险on ones account and risk||for ones account and risk
J.-#:OZ Cpj_mMtu C.@zVt 0h7\zoZ5 由某人负担for ones account||for account of one
WFkXz*7B #U1soZ7 w
Bl=]BW!% D,hl+P{^K 按某人指示||列入某人帐户by order and for account of one
DGU$3w DxYu 5`+*({ Kz%wMyZ:g 列入5月份帐目for May account
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编入某中帐项下to pass to the account of||to place to the account of
{5to;\. tly:$;K {*|yU" &8;mcM//4 寄出清算书to send in an account||to send in render an account
qb! vI3 GL /\uq H1l'\ T|E ;U 支票薄cheque book
K9*K4'#R !XFN/-Q , ]\jhtC=2 toQn]MT 支票陈票人cheque drawer
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pJU~8 }n<dyX:a 持票人cheque holder
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QX9T rGN-jb)T+ 9u:MF0:W 不记名支票cheque to bearer||bearer cheque
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fRxgA@ )N}xKw | 记名支票||认人支票cheque to order
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4B b~\![HoCMM LJBoS]~ N8KHNTb-M 到期支票antedated cheque
~[[a7$_4 d>(dSKx 9/nL3 U@i1 &;y(@e}D 未到期支票postdated cheque
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9|: 保付支票certified cheque
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Z4GcL K46mE 1 ft.ZJ 1s*I
未获兑现支票,退票returned cheque
x.d9mjLN8m ncWASw` :?60pu= >s1HQSe66 横线支票crossed cheque
V,>#!zUv pHWol! C5eol & (V
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P6C 普通横线general crossing
D,X$66T ^ ']qC,;2
`_f3o,5 7}nOF{RH] 特别横线special crossing
(+4=A k 6R?J.&| hwexv 9"" Vv zd>yII 空白支票blank cheque
s$RymM & ??)gMM[ I{M2nQi d{YhKf#~ 失效支票,过期支票stale cheque
Uz1u6BF &jj\-;=~Ho >(\[ $ ~kYF/B2* 普通支票open cheque
@w2}WX> Ir]b.6B zO!`sPP U:`rNHl 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
4E"qpy \( &qo'ge8p (s}9N u0i
@. 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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? 支票换现金||兑现to cash a cheque
3?fya8W< {Q4=GrS "b2Mk-qP 89WuxCFS 清理票款to clear a cheque
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k?Qf{u DrW]`%Ql !WbQ`]uN/# H4%wq 保证兑现to certify a cheque
iPHMyxT+S |rNm_L2 {5*+ VM-J^ 填写支票数额to fill up a cheque
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dt6oF c5Offnq'1 '"I"D9;9 /oWB7l& 支票上划线to cross a cheque
` 3<#DZ;! )L_jR%2j ^B5Hjf9 dU+1@_ 开发支票to make out a cheque
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!~Bw \*_qP*vq@ 签发支票,开立支票to draw a cheque||to issue a cheque
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6~|T_] >O~xu^N? `.><$F W/J3sAYv 透支支票to overdraw a cheque
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^gv)[ CuDU~)` 背书支票to endorse a cheque
f *)t<1f F2+lwyc Y /@on=~ Kz 'W
| 请付票款||清付票款to pay a cheque||to honour a cheque
rJZ-/]Xf!6 \7W {/v4^ .H9!UQ&It `t#C0 支票退票to dishonour a cheque
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>PZh c*LnLK/m hu6)GOZbv vW~_+:),e 拒付支票to refuse a cheque
-7\RO%U W*VQ"CW{^] DfqXw^BKD ,![C8il, 拒付支票to stop payment of a cheque
a!wPBJJ '?Hy"5gUA ?jb7Oq#[ yUBic~S 提示要求付款to present for payment
a'Aru^el yp!Xwq#n <:/V`b3a Ip?Ueaei 见票即付持票人payable to bearer
C$rZn%dp( hZ$* sf |RHX2sso c-`&e-~XKL 支付指定人payable to order
RkC?(p ~d>O.*Q) *FOTq'%i |
h8C}P&Z 已过期||无效out of date||stale
V$^x]z At.WBa3j%{ {:fyz#>>^ $g5pKk 请给出票人R/D||refer to drawer
"<bL-k*H) =OhhMAn +Hv%m8'0| h]G}E9\l 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
FVL0K(V( %!LrC!6P4 }
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W._vikR 文字与数字不一致words and figures differ
4W$53LP8 @4hxGk= babDLaC@ |+ @ 支票
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b(K.p? bt 时间已过account closed
IRXpk6| /|BzpIfpN nhQ.U>&-M IjD:
hR@ 更改处应加盖印章alterations require initials
x7t"@Gz ^#XxqVdPk r=8]Ub[ M[HPHNsA& V/J[~mN9
TY~0UU$ 时间已过effects not cleared
P?\rRB m,qU}) ;/>~|@ Hm%[d;Z7 停止付款payment stopped
r'w5i1C+ I0GL/a4s LBw,tP tWL9>7]G 支票毁损cheque mutilated
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^<$D27 cb|`)"<HN ]X@/0 < _c84,[V 汇款||寄钱to remit||to send money
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X!nI{PE kMN z5P 寄票供取款||支票支付to send a cheque for payment
fJC)>doM Xgr|~(^ A]Q4fD1q +1F
@vag7 寄款人a remitter
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irgjq/&d Q
Gn4AW_ 收款人a remittee
Pr@EpO tgc&DT;E ,Ad\! W >;AMun 国外汇票foreign Bill
)<IbQH|_ D[:7B:i _ 4Hf?m7z ?W%3>A 国内汇票inland Bill
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pfG 跟单汇票documentary bill
Kxh)'aal u\smQhQGE /xj'Pq((}p %+xh 空头汇票accommodation bill
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"c1vW<; 0z.` 3)__b:7J 原始汇票original bill
2!{CNt.- 5wP(/?sRy 3_vggK% Hagj^8 改写||换新票据renewed bill
[ivJ&'vB /0Zwgxt4?7 4>$>XL1 93[`1_q7\ 即期汇票sight bill||bill on demand
_aa3Qwx 78y4nRQ* n3~xiQ' pZ OVD% …days after date||…days after date…日后付款
Kd7OnU &..'7 Kgk9p`C( ;y4
"wBX …months after date||…months after date…月后付款
_pjpPSV6J YC*S;q @ iao"& g&riio7lx 见票后…日付款…days after sight||…days sight
j"}alS`- wyvs#
T ,i,f1XJ| [eG- &u 见票后…月付款…months after sight||…months sight
a+r0@eFLc \HTXl
] fvN2]@: Ms^,]Q1{ 同组票据set of bills
VGq2ITg9eE b`18y cVME ?}B_'NZ% oAv L?2 单张汇票sola of exchange||sole of exchange
[$-y8`~( {.Nt#l _oe2pL& |/YT.c% 远期汇票usance bill||bill at usance
qo$<&'r 0dXZd2oK@ +4B>gS[ F !mq+Oz~ 长期汇票long bill
[A[vR7&S UO>p-M H[!by)
H YuLW]Q?v 短期汇票short bill
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0u)]1 Tx],-
U 逾期汇票overdue bill
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Tp!Ub\Cc 宽限日期days of grace
au0)yg*V1 1_XdL?h#o I9k o*f S%g`X 电汇telegraphic transfer (T.T)
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9\j3J{ cKF 8( A4 o'EQ?~ 邮汇postal order||postal note (Am.)||post office order||money order
T4J(8!7 dM#\h*:= !XzRV?Ih; $6BXoh! 本票promissory note (P/N)
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t PL%_V ?z o}Dy\UfU 押汇负责书||押汇保证书letter of hypothecation
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E!M<!h R279=sO,J `?91Cw=` 副保||抵押品||付属担保物collateral security
~Ci|G3BW iHWl%]7sN n\wO[l) NR^z!+oSR 担保书trust receipt||letter of indemnity
nOp\43no 6\/C]![% iI&J_Y{1a_ y`
7BR?l 承兑||认付acceptance
I tp7X l#V"14y rFdq \BSi #R'm|En' 单张承兑general acceptance
bC)diC Da)9s %_4 q<D'"7#. vX/~34o]\ 有条件承兑qualified acceptance
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c 附条件认付conditional acceptance
:TX!lbCq G8Ns? _{C:aIl[2 >Vn;1 |w 部分认付partial acceptance
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