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。
>#<o7] 会计报表statement of account
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+ )k{zRq:d /X{:~*.z 5Jlz$]f 往来帐目account current
F`r=M%yh Oe5=2~4O H"6Sj-<= q3#07o_dV 现在往来帐||存款额current accout
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Vnlns2pQl ]N,n7v+} p=V (_ 销货帐account sales
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8Rj |W<wPmW_{+ 0ZlF#PJA 共同计算帐项joint account
y".uu+hL` =rFgOdj |MY6vRJ( 4Bsx[~ u& 未决帐项outstanding account
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3XjM@D 贷方帐项credit account||creditor account
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YpD 2&S*> ( 借方帐项debit account||debtor account
LS}dt?78`V +q[puFfl ]#z^[XG Pfj{TT.#L 应付帐||应付未付帐account payable
l_Mi'}j 6&5p3G{%0 X`YA JG dcew`$SJp 应收帐||应收未收帐account receivable
c;C:$B7 sS7r)HV&GI apPn>\O C(qqGK{ 新交易||新帐new account
~_OtbNj# tQ=M=BPZ OsAH!e R]L|&{ 未决帐||老帐old account
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%}}~Y cPZD#";f M}MXR=X, 现金帐cash account
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X 流水帐running account
\q(DlqTqs i'aV=E5 ~Q}JC3f> AC:cV=' 暂记帐||未定帐suspense account
Vw0cf; H.cN(7LXm JFf*v6:, 8:E)GhX 过期帐||延滞帐overdue account||pastdue account
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Un>g4>Rh 7/%{7q3G> `&]<_Jc1 Yz4)Q1 杂项帐户sundry account
|>(d^<nR^v uSh!A tCH4-~,# }#va#Nb(, 详细帐单||明细表detail account
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"e4;xU- 呆帐bad account
~$xLR/{y #~<cp)!3 [ aC7 Hg$t,\j 会计项目title of account
FaS}$-0 [^sv. A<-Prvryt aD)XxXwozm 会计薄||帐薄account-book
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$XT aBv3vSq>Q 营业报告书||损益计算表account of budiness||business report
c4Q{ w;@DcX$] *9V;;bY# -XNjyXm2 借贷细帐||交验帐account rendered
}NX9"}/ /Xa_Xg7 e`gOc* @n<y[WA 明细帐account stated
"o"ujQ(v /HCd52 44;ZX$HL &+F|v(|r 与…银行开立一户头to open an account with
f`Km ctI VK)1/b=yT Fl)p^uUtl }2dz];bR 与…银行建立交易to keep account with
ACQbw)tiv} #m 2Ss P=v 0|Y*q| JBX#U@k>I 继续记帐to keep account
Fh t$7V %tx~CD ?1%/G< pbg[\UJyd 与…有交易to have an account with
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7U 8$Igo$U- 1e=<df %{GYTc \'X 作成会计帐||有往来帐项to make out an account with
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清算||清理债务to make up an account
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mI\ )na8a! fwvPh&U& 清洁帐目||与…停止交易to close ones account with
:5kgJu `<R;^qCt iq s 8)I,WWj 结帐to close an account
BLc&q) |a!AgvNF \)H} `dB!Ia| 清理未付款to ask an account||to demand an account
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HEZgHL 结清差额to balance the account with
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7'a/ v9Kx`{1L 清算to settle an account||to liquidate an account||to square an account
OC)~psQK K.A!?U= ["FC KIt:ytFx 审查帐目||监查帐目to audit an account
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1<Qj 检查帐目to examine an account
jVh I`F{n OyTE d5\3 AiUICf?{ vN=bd7^?= 转入A的帐户to charge the amount to As account
8<z]rLQw?% UzLe#3MU x,kZ>^]&b K \?b6;ea 以计帐方式付款to pay on account
j8lWra\y 1$cX`D` qw]:oh&G B~p` 3rC 代理某人||为某人on ones account||on account of one
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为自己计算||独立帐目on ones own account
-8-BVU KEfn$\ \Qa6mt2h %m\dNUz4g 由某人收益并负风险on ones account and risk||for ones account and risk
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j V?{[IMRC 由某人负担for ones account||for account of one
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S^iGe 按某人指示||列入某人帐户by order and for account of one
zP\n<L5 fX)C8J^=G d',OQ,~{ !L3M\Q0 列入5月份帐目for May account
}*+?1kv aL63=y IvLo&6swW kNX"Vo]1 编入某中帐项下to pass to the account of||to place to the account of
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p 寄出清算书to send in an account||to send in render an account
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x Bn+-V 支票薄cheque book
2t h\% !f~ =p -i``yf?P wRwTN"Yg 支票陈票人cheque drawer
_C`cO WB S~e aL\vQ(1zO d/>owCwQ 持票人cheque holder
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U1?*vwfKZ 不记名支票cheque to bearer||bearer cheque
'I|A*rO l#P)9$% pDr%uL cr!6qv1 记名支票||认人支票cheque to order
=2HR+ nBs%k!RR KjR^6v G5y>v^&H 到期支票antedated cheque
#E`-b9Q O[O`4de9 w3lR8R] l?CUd7P(a 未到期支票postdated cheque
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*hI j{,3! 保付支票certified cheque
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K5U=%z 未获兑现支票,退票returned cheque
,: X+NQ +5pK[%k y(&JE^GfX =|IB= 横线支票crossed cheque
^p#f B4z f$a%&X6"- b#h?O} FoM4QO 普通横线general crossing
*0ZL@Kw fu|N{$h%X 3nt&Sf r(` ;CY]@ 特别横线special crossing
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}`c:u~j 空白支票blank cheque
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@3 yS8F 2 g"_*[ Z&W|O>QTl 失效支票,过期支票stale cheque
=G9%Hz5~: hQ&S*f&=' 7sECbbJT 6|U0"C#] 普通支票open cheque
d=%:rLm$ Y(IT#x?p m7X&"0X 6'y+Ev$9 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
zAEq)9Y"l' xq_%|p}y xlVQ[Mt P;[5#-e 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
G)\s{qk dsP|j(y Iu6KW :x @AUx%:}0Y: 支票换现金||兑现to cash a cheque
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|c &fA`Od6l" <N"t[N70; 清理票款to clear a cheque
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6/` [ P\3XSR d;&'uiS $2E n^ 保证兑现to certify a cheque
DX.u"&Mm 2UY0:ye =W)Fa6P3j( C5QPt 填写支票数额to fill up a cheque
L%`~`3%n- v 1Yf:c 3#R~>c2 "~x\bSY 支票上划线to cross a cheque
5)4*J. \7Hzj0hSi h.c<A{[I6c ]kLs2? \ 开发支票to make out a cheque
u2K{3+r`' j &)Xi^^ NGB%fJ v :]y#y 签发支票,开立支票to draw a cheque||to issue a cheque
f XxdOn. DG8]FhD^b flTK *v3/8enf 透支支票to overdraw a cheque
P\;lH"9 F7J-@T< LNml[" }Q_IqI[7 背书支票to endorse a cheque
g#~ jF B9|!8V '5wa"/ ?w V1Dwh@iS 请付票款||清付票款to pay a cheque||to honour a cheque
x<60=f[O2R F.c`0u;= qgrRH' ju8tNL,J 支票退票to dishonour a cheque
STu!v5XY}- 2D`@$)KL SQ5SvYH B, nCx=\S 拒付支票to refuse a cheque
aWek<Y~+ L~A"%T,/h ]]@jvU_?kS |$Dt6{h 拒付支票to stop payment of a cheque
]O',Ei^ <.(IJ <&TAN L HZCEr6}( 提示要求付款to present for payment
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%_ E-_)w /,$;xt-J35 见票即付持票人payable to bearer
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qu BTRW9 支付指定人payable to order
3v;o`Em& <`5>;Xn= jV8mn{< CeS8I-, 已过期||无效out of date||stale
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D;P [&t3xC, 请给出票人R/D||refer to drawer
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Ii 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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Dk|S`3 文字与数字不一致words and figures differ
"5%G[MB x,IU]YW@ 6=A2Y:8 %d($\R-*O 支票
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xr?=gY3E; 时间已过account closed
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- yw"FI!M 1QtT*{zm$F >Mj :' 更改处应加盖印章alterations require initials
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?VEJk,/k 时间已过effects not cleared
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}cgEC- WqqrfzlM n9gj{]% 停止付款payment stopped
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f<9H#S: (FbqKx'uq #tN)OZA 支票毁损cheque mutilated
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,foqL gSEj/? ~/Aw[>_; 汇款||寄钱to remit||to send money
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寄票供取款||支票支付to send a cheque for payment
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%;/ P[ n`X sI/Hcm 7A8jnq7m/ 寄款人a remitter
"@W0Lk[ QUb#;L@okn \v9IbU*js go m<V?$ 收款人a remittee
c 6}d{B[ Vi23pDZ5 /tc*jXB ~l}rYi>g% 国外汇票foreign Bill
9@./=5N~3 k^J~l=?v qg:R+`z -LzHCO/7( 国内汇票inland Bill
5(1Zj`>' 9bl&\Ykt. '{\VOU =`xk|86f 跟单汇票documentary bill
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_ 空头汇票accommodation bill
m'KY;C jiYYDGs77 .6xP>!E}Q W tnZF]1:u 原始汇票original bill
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v\Vr VmF?8Vi4 I$\dT1m$ 改写||换新票据renewed bill
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lbb pM@|P,w { 即期汇票sight bill||bill on demand
XPd>DH(Yc ^-w:D 7e/Uc!&* gq*- v:P> …days after date||…days after date…日后付款
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?Zd~ ?1?^>M …months after date||…months after date…月后付款
Ra'0 ^4t A)2vjM9}K +)^F9LPl >1`FRw< 见票后…日付款…days after sight||…days sight
V=VL@= A,W-=TC 2"~!Pu^.j 9.qI hg 见票后…月付款…months after sight||…months sight
! oLrN/- K%Mm'$fTw 2*vOo^f XASoS5 同组票据set of bills
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:&mYz(1q %RL\t5TV 单张汇票sola of exchange||sole of exchange
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$Tfq9 .6!IO^`[ 远期汇票usance bill||bill at usance
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nmUE LG [2u 长期汇票long bill
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6rL @/lLLGrZ" }9R45h}{< F@kOj*5,[ 短期汇票short bill
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jC*(ZF1B Bz_['7D COOazXtW 逾期汇票overdue bill
Dj;h!8t. D7X-|`kH qBpv[m z_*]joL 宽限日期days of grace
$|C%G6!s?@ r62x*?/ Hig=PG5I 2xZg, \ 电汇telegraphic transfer (T.T)
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H^ P|v ;'9 邮汇postal order||postal note (Am.)||post office order||money order
iH9g5G`O )?%FU?2jrn "z69jxXo zG[fPD 本票promissory note (P/N)
Y)N(uv6 R)I 8 ) ndOPD]A' H:`W\CP7_ 押汇负责书||押汇保证书letter of hypothecation
>f^&^28 Y6`9:97 kN`[Q$B C(3yJzg>y 副保||抵押品||付属担保物collateral security
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\u2K?wC 3Ym5SrKK E(4ti]'4 担保书trust receipt||letter of indemnity
W:3u$LTf*f +N5G4t#. DvG. G+mo# DGC-`z 承兑||认付acceptance
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&'oWy*B 5dMIv<#T` 单张承兑general acceptance
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^ }Tu_?b`RUm N$/{f2iC TIW6v4 有条件承兑qualified acceptance
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elWN-~ 7WiVor$g- 附条件认付conditional acceptance
c?}C{ ?p. dc~tZ B+jT|Y' FMwT4]y 部分认付partial acceptance
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