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。
KI"#f$2& 会计报表statement of account
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x]}^v# `'DmDg 往来帐目account current
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P+ R$R *'l 现在往来帐||存款额current accout
.73X3`P25 q`Go`v yuh * zYH&i6nj 销货帐account sales
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$k'71 OAgniLv 9)l$ aBa 共同计算帐项joint account
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[;0KV_ 5?f ^Rz M[NV)q/) 未决帐项outstanding account
)*u8/U P0;n9>g !Jo_"#5 W_JlOc!y 贷方帐项credit account||creditor account
bL0yuAwF2 z0d.J1VW = }~hWL #$.;'#u'so 借方帐项debit account||debtor account
&sl0W-;0 ]=\].% > GV1pn) 4 dB{Q"! 应付帐||应付未付帐account payable
p'Y^X })'B<vq b!+hH Hv: ncaT?~u j 应收帐||应收未收帐account receivable
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]a>n:p]e AzPu) 新交易||新帐new account
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v_yw@ %U/(|wodd 49eD1h3'X[ 未决帐||老帐old account
9[#pIPxNK kpuz]a7pK <;lkUU(WT2 ${DUCud,kY 现金帐cash account
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'm ."g`3tVK Z*F3G#A Lw1Yvtn 流水帐running account
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x;-56 )Om*@;r( p#-Z4- ` -uS!\ 暂记帐||未定帐suspense account
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8$=n j 过期帐||延滞帐overdue account||pastdue account
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_O?`@g?i 7^avpf)> Y/F6\oh 杂项帐户sundry account
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V +w`2kv .'6gZKXY 详细帐单||明细表detail account
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; 呆帐bad account
H_7/%noS5 1C+13LE$U rSY!vkLE\ l$KA)xbI 会计项目title of account
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HZE#Ab*L 会计薄||帐薄account-book
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$1?i) qZdQD ScOK)nL" E_rI?t^ 营业报告书||损益计算表account of budiness||business report
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."A3( "S[450% ,>a&"V^k 借贷细帐||交验帐account rendered
WCZjXDiwJ ]h`&&B qt LENq_@$ w{8xpAqm 明细帐account stated
NWESP U):w ),%%$G\ uo9B9"& ,Zx0%#6 与…银行开立一户头to open an account with
Wu/]MBM |l^uEtG s[>,X#7 y [\eeDa 与…银行建立交易to keep account with
;+R&}[9,A) ?FZ HrA tU5zF.% UW={[h{.|@ 继续记帐to keep account
=ZznFVJ`={ 2QcOR4_V b~P`qj[ QO:!p5^: 与…有交易to have an account with
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u/0h$l HVCe;eI C[AqFo 作成会计帐||有往来帐项to make out an account with
! I:%0D s]0{a.Cpv oSKXt}sh xj)F55e? 清算||清理债务to make up an account
O`kl\K*R7 e2Pcm_Ahv* D/gw .XYL m])y.T 清洁帐目||与…停止交易to close ones account with
net@j#}j- B"w?;EeV. wU36sCo Y5Bo|*b 结帐to close an account
`$IK`O u~:y\/Y6 y14;%aQN |^I0dR/w: 清理未付款to ask an account||to demand an account
(8DC}kckE k"%~"9 2zA4vZkbcw p4rL}Jm& 结清差额to balance the account with
\:'/'^=#| Rok7n1gW [S%_In NNR`!Pty 清算to settle an account||to liquidate an account||to square an account
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)I= ^/>(6>S^M 49c:V, 审查帐目||监查帐目to audit an account
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:g %(#y5yJ ] !Pvf;rNI1T 检查帐目to examine an account
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R?|.pq/Ln 转入A的帐户to charge the amount to As account
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}Sm 以计帐方式付款to pay on account
\ZFGw&yN <c-=3}=U\ jD]~ AwRJ E0=)HTtS 代理某人||为某人on ones account||on account of one
qJs<#MQ2 =[{i{x|Qz 1CD+B=pQG X/!o\yyT 为自己计算||独立帐目on ones own account
F#Ryu~," -HbC!wv x,+{9 ~"H,/m%2o 由某人收益并负风险on ones account and risk||for ones account and risk
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& 9';JXf$ ]i)c{y %6,SKg p 由某人负担for ones account||for account of one
(,Q7@s K`WywH3- rSk> .Iw AK/QS 按某人指示||列入某人帐户by order and for account of one
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k ~9]hV7y5C Jy:Qlx` YeL#jtC 列入5月份帐目for May account
Dlae;5D `Bp.RXsd* 5"@*?X K^ Ad8n<zt| 编入某中帐项下to pass to the account of||to place to the account of
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Mj7 A*2jENgci ]EBxl=C}D 2DtM20<> 寄出清算书to send in an account||to send in render an account
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nL U) H>IMf/%5N- 0/MtYIYk 支票薄cheque book
["93~[[^ ?k&Vy vn!3l1\+J k 8[n+^ 支票陈票人cheque drawer
oXh#a8 2!m/ zuad~%D<I NZLxHD]mp 持票人cheque holder
f!uw zHA`? 3g,`.I_ u(>^3PJ+ L-WT]&n_ 不记名支票cheque to bearer||bearer cheque
m@2QnA[4 KNvZm;Q6 .m,_N@, 8,4"uuI 记名支票||认人支票cheque to order
L^2%1GfE{ Lv;^My {_[N<U:QT& i Dp)FQ$ 到期支票antedated cheque
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!/ 未到期支票postdated cheque
w!-gJmX> 5oW!YJg rNWw?_H-H( %9F([K 保付支票certified cheque
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|&+o^ 未获兑现支票,退票returned cheque
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横线支票crossed cheque
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=;.:qe 普通横线general crossing
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s,=lL jUYWrYJ 特别横线special crossing
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:Dx!9 '6iEMg&3 空白支票blank cheque
#C74z$ YW,tCtI0_ O~#!l"0 L+ Q^9_'t}X 失效支票,过期支票stale cheque
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JX FF`T\&u 普通支票open cheque
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shy-Gu& qdJ=lhHM} .LnGL]/ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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u^0 9n O'p9u@kc 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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E+\D 支票换现金||兑现to cash a cheque
z [}v{ 5FPM`hLT F`9xVnK= m/@wh a 清理票款to clear a cheque
#>("CAB02T b;B%q$sntC iJI }TVep# lV3x *4O= 保证兑现to certify a cheque
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#>X 9rA0lqr]5 FJGlP&v< 填写支票数额to fill up a cheque
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3G~Sr 支票上划线to cross a cheque
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wv<r]5j @p9i R3)~?X1n Jc&{`s^Nu 开发支票to make out a cheque
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QfX[ 签发支票,开立支票to draw a cheque||to issue a cheque
xjUT{iwS ;IvY^(YS@; r!|6:G+Q G/y5H;<9M 透支支票to overdraw a cheque
P[G)sA_" .FP$m? ^&9zw\x;z ;0]aq0_#( 背书支票to endorse a cheque
T8?Ghbn Pf")e,u$ {K~ 'K+TPu 4B8oO 请付票款||清付票款to pay a cheque||to honour a cheque
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?t^ @(EAq<5{ 支票退票to dishonour a cheque
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kN nSDMOyj+ 1fp? 拒付支票to refuse a cheque
VD;01"#' kYE9M8s; (U DnsF H5/6TX72N 拒付支票to stop payment of a cheque
rK8lBy:< 3,_aAgeE \Gef \ Y,qI@n< 提示要求付款to present for payment
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IZ ;}I:\P '0;l]/i. 见票即付持票人payable to bearer
Y1w9y rET\n(AJ }`@vF|2L L8@f-Kk 支付指定人payable to order
_O)>$.^6 (q/e1L-S O#4&8>;= EgEa1l!NSQ 已过期||无效out of date||stale
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请给出票人R/D||refer to drawer
mX"oW_EK Ve$o}h- -u+vJ6EY Gq)]s'r2 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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Fdw @-07F,'W, etDk35!h~, )N{Pw$l_ 文字与数字不一致words and figures differ
/s&9SYF Df-DRi b}$+H/V G6Axs1a 支票
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*gb*LhgO 时间已过account closed
.<0ye_S'y f].h^~.q ](]i 'fE> y%$AhRk*U 更改处应加盖印章alterations require initials
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HQ_Ok` 时间已过effects not cleared
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J,XY f1RWP@iar wD}l$& + lWk>z; d 停止付款payment stopped
"m$##X\ ?T8}K>a |)DGkOtd Mmj;-u 支票毁损cheque mutilated
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LEv 汇款||寄钱to remit||to send money
V]6dscQ <]t%8GB2V e;q!6% ~8Fk(E_ 寄票供取款||支票支付to send a cheque for payment
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MPs 2DDtu[} 寄款人a remitter
nsC3 U[-o> W# i v38p%Zm qH>d 收款人a remittee
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1~_{$5[X? 国外汇票foreign Bill
VQt0 4? a(X@Q8l: z (wc0I OU_gdp 国内汇票inland Bill
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2 c{34: %3-y[f 跟单汇票documentary bill
zT]8KA s?}e^/"v :J@gmY:C 1N-\j0au 空头汇票accommodation bill
nPl?K:( C`9+6T `p-cSxR_ *u [BP@vE 原始汇票original bill
OX!tsARC@ n5NsmVW \x xGg )Y# - % h.t+=U 改写||换新票据renewed bill
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J]&x`G 即期汇票sight bill||bill on demand
?Ep [M:,q hx %v+/ Ya"a`ozq zu{P#~21 …days after date||…days after date…日后付款
J=I:CD% sIGMA$EK 4F'LBS]=0 WPMSm<[ …months after date||…months after date…月后付款
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G4\2l9 'Aq{UGN 见票后…日付款…days after sight||…days sight
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@`V M`!H"R 7 0@iY:aF )~JHgl 见票后…月付款…months after sight||…months sight
"$^ ~!1~ x2\qXN/R u0c1:Uv#~e w``ST 同组票据set of bills
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K=h9Ce )U:m:cr< &.Qrs:U 单张汇票sola of exchange||sole of exchange
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Qqs= P* BmHz4KL {qJ1ko)$ 远期汇票usance bill||bill at usance
hRCJv#]HC K;H&n1 R"t,xM 04P}-L, 长期汇票long bill
&Q#66ev $>eCqC3 ^%{7}g&$u }!.(n=idZ 短期汇票short bill
08\,<9 KBc1{adDx@ uh>; 8 G}raA% 逾期汇票overdue bill
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<nF^ 宽限日期days of grace
'S&zCTX7j A]oV"`f p]+Pkxz]' H40p86@M 电汇telegraphic transfer (T.T)
*P=VFP '-XXo=>0MV SZ'R59Ee< ;'@9[N9 邮汇postal order||postal note (Am.)||post office order||money order
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本票promissory note (P/N)
N<VJ(20y ?GR"FmB( =X:Y,? dcN22A3 押汇负责书||押汇保证书letter of hypothecation
dkTX PK
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Y.rsR6 副保||抵押品||付属担保物collateral security
g:8h|w) fr6fj yWo; a ?%[@Qb=2 担保书trust receipt||letter of indemnity
]GkfEh7/J ~=l;=7 T ?IT*:A]E v PG},m~- 承兑||认付acceptance
Lk}J8 V^2 qu{&xjTH8 `+:`_4 =GMkR+<) 单张承兑general acceptance
8'io$6d= TKmf+ZT*r <R=Zs[9M1 z<XtS[ki 有条件承兑qualified acceptance
)1`0PJoHE fJ!R6D >!1-lfa8 E{P|)`,V 附条件认付conditional acceptance
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]>' M!D3 }JRm [/41%B2 部分认付partial acceptance
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