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。
@#--dOWYR 会计报表statement of account
L^al1T v!RB(T3 QWW7I.9r Lc: SqF 往来帐目account current
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qjyk=z+Z 7@y!R
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uAIiQ ^Lv^W 现在往来帐||存款额current accout
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gl7vM +uiH0iGS 销货帐account sales
|8U7C\S[ $?A Uk DdS3<3]A O<d?'{ 共同计算帐项joint account
ZR q}g: bb:|1D KjfKo;T ,a_{ Y+ 未决帐项outstanding account
NF)\">Ye aj'8;E+ Y <i}"eI* U*fj5 贷方帐项credit account||creditor account
p$o&dQ=n[ ]-Y]Q%A4 q>.t~ :8|3V~%m 借方帐项debit account||debtor account
dpn&)?f Qbt>}?- aU8Ti8A> qg:I+"u 应付帐||应付未付帐account payable
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Q*| '2J6%Gg 4bi\$ 应收帐||应收未收帐account receivable
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2oP, 新交易||新帐new account
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k3.p@8@: /IW=+ri >N1]h'q> 未决帐||老帐old account
vA-p}]% y-q?pqt x, G6`|Hl i[^lJ)[>N 现金帐cash account
U5$DJ5>8 4S EC4yO n:."ZBtY* TaO;r=2 流水帐running account
Z=[a 8CU M`fXH 3D ugPI1'f {,2_K6# 暂记帐||未定帐suspense account
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q/?&X ftuQ"Ds xt0j9{p 过期帐||延滞帐overdue account||pastdue account
CuO*>g^K[ =\7p0cq&* 'J0s%m|j XJ/kB8 杂项帐户sundry account
"{"2h>o#D} < LAD |&']ms5J z n8ig/C 详细帐单||明细表detail account
.FRF<_`^ '#::ba[9w 2Wf qgR[3 mg/kyua^ 呆帐bad account
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@ >:E-^t% 会计项目title of account
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0BE^qe :I(gz~u6 会计薄||帐薄account-book
Nb^:_0&H@ 2e@\6l,!^ tg3JU\ ^uElQI 营业报告书||损益计算表account of budiness||business report
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JlGD.!` A8(PI)Ic. )'|W[Sh? 借贷细帐||交验帐account rendered
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-'!I ! 明细帐account stated
,)G+h#Y[* <r3n?w8 {5-{f=Rk Vn;]''_ 与…银行开立一户头to open an account with
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C 与…银行建立交易to keep account with
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`.WKU"To 继续记帐to keep account
~kT{O!x}4 1M+!cX P32'`!/: y36aoKH 与…有交易to have an account with
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作成会计帐||有往来帐项to make out an account with
|XG7UH H9!*DA<W .6#2i <oPW =ab}.dWC 清算||清理债务to make up an account
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清洁帐目||与…停止交易to close ones account with
&H{>7q#r 3l[hkRFu` iO`f{?b 3$;v# P$%N 结帐to close an account
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;7*] 清理未付款to ask an account||to demand an account
8;3FTF r'?&VS-Cj 8!Kfe ,1L^#?Q~ 结清差额to balance the account with
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ond/e&1 &pl;U\dc*a sOmYQ{R 清算to settle an account||to liquidate an account||to square an account
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@6"\ rE~O}2a#H 审查帐目||监查帐目to audit an account
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8(]\ ~<LI p%5( 8~&v\GDkF 检查帐目to examine an account
j)Gr@F> B4=gMVp1 F$C:4c u Rg^: 转入A的帐户to charge the amount to As account
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I St<\qC ERplDSfO- 以计帐方式付款to pay on account
(aLnbJeJ 2e&Zs%u l|9`22G "`zw( 代理某人||为某人on ones account||on account of one
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=u#= V qf}(3K0 M Cz3RZK 为自己计算||独立帐目on ones own account
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$o ( ;q$cKy 由某人收益并负风险on ones account and risk||for ones account and risk
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H0 由某人负担for ones account||for account of one
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5k @k 按某人指示||列入某人帐户by order and for account of one
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ggM5mm ?*g]27f11 列入5月份帐目for May account
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Z(FAQ\7 编入某中帐项下to pass to the account of||to place to the account of
m-K6y7t WA+v&*] EC7o 3LoND r mhB!Lo 寄出清算书to send in an account||to send in render an account
\AG,dMS KW)yTE< Xc.~6nYp umj7-fh 支票薄cheque book
Yq.Omr! nBQG.3 ~ohW9Z1 x;N?'"GP 支票陈票人cheque drawer
OLv( tNtP+v-{ mu*wX'.' h/X),
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G \<I -7lJ .DT1Jvl 不记名支票cheque to bearer||bearer cheque
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Wqmx 记名支票||认人支票cheque to order
";Lpf]< :R_(+EK1 R+5x:mpHy @wB$qd;v 到期支票antedated cheque
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B1Xn<Wv .n"aQ@! 未到期支票postdated cheque
QkA79%;j [z?q-$# H4)){\ #T+%$q [: 保付支票certified cheque
.@R{T3=Q Iu%S><'+ *.20YruU;j B4I|"5G2y 未获兑现支票,退票returned cheque
{>Zc#U' $ U<xrN>O ms<?BgCSz T*z >A 横线支票crossed cheque
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Z.zr D\>CEBt XjWoUnz 普通横线general crossing
#lNi\Lw+j N[czraFBD} #;H+Kb5O T-eeYw?Yf 特别横线special crossing
}9jy)gF*e Ig]Gg/1G +oeO0 S.BM/M 空白支票blank cheque
\DpXs[1 ~c+0SuJ z>hA1*Ti $T
Wt[ 失效支票,过期支票stale cheque
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V9t 普通支票open cheque
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Y na_Y<R` )9,9yd~SI lQY?!oj&q 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
//Ck1cI#h q@H?ohIH "^yTH/m |lrLTI^a 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
7i,}F|#8 l}># p'$ pl%3RVpoc '*|Wi}0R 支票换现金||兑现to cash a cheque
XX#YiG4|J Ag^Cb'3X #toKT_ =EgiV<6vcH 清理票款to clear a cheque
tUH#% yuWoz*:t 9=89)TrY q3#07o_dV 保证兑现to certify a cheque
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x/ lW=EQ @;!s"!~sv *^ g7kCe( 填写支票数额to fill up a cheque
;"Q{dOvp VD#`1g< +h.$<= !O~EIz 支票上划线to cross a cheque
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TS"] 开发支票to make out a cheque
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v3] VnAJOR7lrx 80U07tJ 签发支票,开立支票to draw a cheque||to issue a cheque
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DG_e ,dOd3y'y -Zh`h8gX 透支支票to overdraw a cheque
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]7P TL lR"L5 %}t.+z(S 背书支票to endorse a cheque
hosw :% ,#@B3~giC %{Ez0XwGCn EW7heIT$ 请付票款||清付票款to pay a cheque||to honour a cheque
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M F?TxViL 支票退票to dishonour a cheque
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bB?RZ o[pv.:w 拒付支票to refuse a cheque
Uax[Zh[Cg ^W+q!pYM9+ O+ ~.p q'{LTg0kk 拒付支票to stop payment of a cheque
hY XH9: U2l7@uDr; xFvDKW)_X7 Vw0cf; 提示要求付款to present for payment
W =fs"< JFf*v6:, 8:E)GhX b.V\EOk 见票即付持票人payable to bearer
tp"dho *<Yn 'i#m%D`dt x@/ N9* 支付指定人payable to order
#Ux*": !.9pV.~ "5Orj*{ f6@fi`U, 已过期||无效out of date||stale
Wm! lWQu7 O&h3=?O&B PEqO<a1Z8 ,5`pe%W7 请给出票人R/D||refer to drawer
e}>8rnR{ e%.Xya#\ ) inhPd =8FV&|fP 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
l+g\xUP v%N/mL+5L 7 $AEh+f VQA}! p 文字与数字不一致words and figures differ
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~Vwa} 1haNca_6, 支票
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(3PkTQlE 时间已过account closed
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R&Mv|R 更改处应加盖印章alterations require initials
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VK)1/b=yT 时间已过effects not cleared
5m2`$y-nb !J<}=G5 t[gz#' s>y=-7:N 停止付款payment stopped
15PFnk6E| |KSd@ (Ic{C5' =~;SUO 支票毁损cheque mutilated
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#-g 汇款||寄钱to remit||to send money
xDtq@Rb} |M&i#g<A; 7kDX_,i Qn`$xY9mT 寄票供取款||支票支付to send a cheque for payment
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%WGMk2 寄款人a remitter
mDJF5I q:Lw!'Zh 'C=8. P? NyHHK8> 收款人a remittee
iq s _3_d;j#G U G55-{y9Q WSA;p=_ 国外汇票foreign Bill
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J3) 国内汇票inland Bill
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HEZgHL ]7H ? (dSf>p r2 跟单汇票documentary bill
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4 OGmOk>_ 空头汇票accommodation bill
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v n,KOQI; I'"b3]DXG v0pyyUqS 原始汇票original bill
!@ERAPuk +h!OdWD9 %;5AF8# c S;0,UgB1 改写||换新票据renewed bill
Xy_ <Yqx} iTb k]$ y\}39Z(] a3o4> 9 即期汇票sight bill||bill on demand
c;M7[y& <@;Y.76~ fC!]M hA"i <28L\pdG` …days after date||…days after date…日后付款
lTNfTO^ lWYZAF>?Ym lZpa)1.tiC eUiJl6^x …months after date||…months after date…月后付款
R-v99e iN &r0b~RwUv gHU/yi!T KEfn$\ 见票后…日付款…days after sight||…days sight
jI`1>>N&1 m%8idjnG L,I5/K6 .gmNE$d 见票后…月付款…months after sight||…months sight
$6p_`LD0 o)NQE? .SdHFWx _O!)aD 同组票据set of bills
E1,Sr?' &p\fdR4e O0?.$f9 s ,TuDG*YA 单张汇票sola of exchange||sole of exchange
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T~I5W=y 远期汇票usance bill||bill at usance
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yN* 长期汇票long bill
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sU| <1 短期汇票short bill
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x Bn+-V !2dA8b !f~ =p 逾期汇票overdue bill
chjXsq#Q^ wRwTN"Yg /rsr|`# 3JuWG\r)l 宽限日期days of grace
S"FIQ&n Vmj7`w& r81YL P.bBu 电汇telegraphic transfer (T.T)
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8~ 邮汇postal order||postal note (Am.)||post office order||money order
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lWj|7 pDr%uL cr!6qv1 本票promissory note (P/N)
t7 |uZHKK }]w/`TF w9D<^(_}/ _%G)Uz{3 押汇负责书||押汇保证书letter of hypothecation
F,0@z/8a u|m>h(O -uZ bVd 5IeF |#g 副保||抵押品||付属担保物collateral security
C`F*00M{ k%w5V>]1 |*079v A|sTnhp~ 担保书trust receipt||letter of indemnity
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%p# s^KUe%am0 a\an 承兑||认付acceptance
G)28#aH _RG!lmJV XGE:ZVpW @DgJxY| 单张承兑general acceptance
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g+8j$w} fI"q/+ 2`(-l{3 有条件承兑qualified acceptance
Uq/#\7/rL *ayn<Vlh`^ M/GQQG; @MIBW)P< 附条件认付conditional acceptance
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/( 部分认付partial acceptance
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