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。
rerUM*0 会计报表statement of account
qen44;\L f]O5V$!RuE +-xSuR, zzDNWPzsA 往来帐目account current
4+Li)A:4. yHV^a0e7EH /1s 9;'I i!/h3%= 现在往来帐||存款额current accout
Off: ~ r? 6Z1 <lsi.x\y< BVwRPt 销货帐account sales
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= 7zz(# 98"z0nI% 3M`hn4)K 共同计算帐项joint account
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v v ](G?L9b 未决帐项outstanding account
'Kt4O9=p 83p$!8]u *;V2_fWJ@ *IjdN,wox 贷方帐项credit account||creditor account
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_YV{ ~ ]m@k'n d6Q :{!Sd" 6w:g77SH)% 借方帐项debit account||debtor account
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( P5ESrZ@f wUZ(Tin 应付帐||应付未付帐account payable
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D&R\ 3>:zo:; 应收帐||应收未收帐account receivable
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/Wg Sf.8Ibw 新交易||新帐new account
Rzn 0-cG M25z<Y uV*f[l Kr+Bty 未决帐||老帐old account
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@zq\z$ JVIcNK) "cz]bCr8 现金帐cash account
6{FS/+ 5G42vTDzS4 G+\~rl W0r5D9k 流水帐running account
aS1P]& L{o >D" + - KRp1qq b$$L]$q2 暂记帐||未定帐suspense account
,:Rq F6neG~Y a_#eGe> X
G@>1/ 过期帐||延滞帐overdue account||pastdue account
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YH Kw5+4R(5 ED =BZR OB? 79l 杂项帐户sundry account
_QtQPK\+ BzG!Rg|J qT-nD} ~)\1g0 详细帐单||明细表detail account
E )Zd{9A5) nH3b<k;S y0mg}N1 IB]VPj5 呆帐bad account
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vGLb2Q bMK'J 会计项目title of account
p=P0$P+KM @SMy0:c: hcqmjqJ ]\b1~ki!F 会计薄||帐薄account-book
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@OL3&R HI`A;G] 营业报告书||损益计算表account of budiness||business report
9QM"JEu@ %cjGeS6} MH~qfH>K 8@C|exAD` 借贷细帐||交验帐account rendered
. L6@Rs J$ih|nP L5N{ie_ !v;_@iW3e 明细帐account stated
Vgb>3]SU D@vvy6>~s M&\ ?)yG Chi<)P$^ 与…银行开立一户头to open an account with
LkbvA /v ;Kb|e (/P&;?j
TXOW/{B 与…银行建立交易to keep account with
7|eSvC L}S4Zz18 S/:QVs '!L1z4
5 继续记帐to keep account
BNm va WatLAn+ \ rWgA g[+Q~/yq 与…有交易to have an account with
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.# 作成会计帐||有往来帐项to make out an account with
DczF0Ow pC.T)k pPoC61F +&8Ud8Q 清算||清理债务to make up an account
r{jD,x2 EuA<{%i c89vx 9 DN{G$$or 清洁帐目||与…停止交易to close ones account with
T FA X35U!1Y\ /<pQ!'/G M@@O50~ 结帐to close an account
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!+5As wupD ]c=1-Rl 清理未付款to ask an account||to demand an account
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K1f- ga9:*G!b{) 0lh6b3tdP 结清差额to balance the account with
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Gd:]Z :Aiu!}\ 清算to settle an account||to liquidate an account||to square an account
Rw8m5U ]H7Mx\ ?t P/VL BtApl)q# 审查帐目||监查帐目to audit an account
2,nCGSfc M.^A` shvcc <]qd9mj5 检查帐目to examine an account
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CoR?[,x 5FKd{V' Q8:
ocEhR 转入A的帐户to charge the amount to As account
; O0rt1 wcT6d?*5 x^skoz *lO+^\HXD 以计帐方式付款to pay on account
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kpmPQK vBnHG-5;P ?{")Wt 代理某人||为某人on ones account||on account of one
Wy )g449 Yk&{VXU< @!O{>` W/Q%%)J 为自己计算||独立帐目on ones own account
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)C03 _8`;Xgp 由某人收益并负风险on ones account and risk||for ones account and risk
#_\~Vrf(# @1Lc`;Wd y@JYkp>I EBLoRW=8ld 由某人负担for ones account||for account of one
Mp=+*I[ ~-i?= )zV5KC{{ Tyl"N{
_ 按某人指示||列入某人帐户by order and for account of one
j-|0&X1C '|T= -y<uAI g "r+<=JU>OV 列入5月份帐目for May account
h_!"CF<n E1_4\S*z Ts6X:D4, )>p6h]]a 编入某中帐项下to pass to the account of||to place to the account of
h]P$L> ro@BmRMW 4*W7{MPY fh<G&E8
p 寄出清算书to send in an account||to send in render an account
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;:g0 [NcOk, ;0gpS y$# 支票薄cheque book
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<vsR 1[]cMyV >m!.l{*j>N v g]&T 支票陈票人cheque drawer
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f8gf r kl7p? CG;D (AWR; 持票人cheque holder
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xk@ Q7$ i$bBN$<b< 不记名支票cheque to bearer||bearer cheque
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4![-@ 记名支票||认人支票cheque to order
`fyAV@X KK6YA lOui{QU IpxjP\ 到期支票antedated cheque
|z%,W/Ef nabN.Ly E.9F~&DPJ< P'8E8_M} 未到期支票postdated cheque
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w[&P% 25L{bcng 保付支票certified cheque
u+_#qk0NfK 2 OTpGl jo~Pr $BY{:#a] 未获兑现支票,退票returned cheque
(L1`]cp 6X7_QBC) cx|j
_5%i *)<tyIHd 横线支票crossed cheque
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z|IBsa* A?/?9Gr x-<dJ}` 普通横线general crossing
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v _!7 特别横线special crossing
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N5\<w> 空白支票blank cheque
iJi|* P5dw E !8y|_(j IjNm/${$ VsC]z,
oV 失效支票,过期支票stale cheque
RC 48e._t i,'~Ds 1 .M?Hp9i RY'y%6Z]ZO 普通支票open cheque
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\&H%k CbZ1<r" / 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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1}6pq2 ( ;"ICk& 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
?vVkZsU !o@-kl "#7i-?= CqoL5qt 支票换现金||兑现to cash a cheque
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YX /Yh8r1^2tZ 清理票款to clear a cheque
Ur`v*LT}~ ;Gi w7a) -4Xr5j%o (/Ubw4unI 保证兑现to certify a cheque
2C-u2;X2 ?sO_c3^7z ^T5c^ M8o /Hx\ gtV 填写支票数额to fill up a cheque
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,i)A 支票上划线to cross a cheque
NB^.$39n eYa gI *f(}@U &0#qy
9wx 开发支票to make out a cheque
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+4R[+[ 签发支票,开立支票to draw a cheque||to issue a cheque
alG}Aw#gS #U1soZ7 gQ?k}D D,hl+P{^K 透支支票to overdraw a cheque
DGU$3w &]euN~y ecHy. 7H r=9*2X# 背书支票to endorse a cheque
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AOFH MT9a 1 > 请付票款||清付票款to pay a cheque||to honour a cheque
"-hgeQX }$7Hf+G k@Hu0x A$5T3j' 支票退票to dishonour a cheque
[p<L*3< M6e"4Gh t Sg#2 #*9*[Xbi 拒付支票to refuse a cheque
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~e q%JV"9, nhIITfJJ ,^+3AT 拒付支票to stop payment of a cheque
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%bb F;zmq%rK 9@h>_1RJz 83S],L 提示要求付款to present for payment
4y knX%[ S"Efp/- 'C[gcp 6@T_1 见票即付持票人payable to bearer
-du+iOe? #>233< l/TH"z( -F*j` 支付指定人payable to order
N%T-Q9k -Wmpj >Mn"k\j4 c`iSe$eS 已过期||无效out of date||stale
F`-? 3]\3 im&|H- 7Fq|Zc`P wo*/{KFvh 请给出票人R/D||refer to drawer
Db2G)63 Jus)cO#I {L8SDU{P r
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_G.C 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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0\ =B;)h 文字与数字不一致words and figures differ
~:JKXa? wi9fYfuv3R B a Xzz v+\E%H 支票
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p1 o?^A& 时间已过account closed
H\O|Y@uVr )d s(/P5b x[)S3UJ @
#V31im"N 更改处应加盖印章alterations require initials
"Uyw7 FMR0?\jnT C~l5D4D# 0a(*/u Z3S\@_/;
5uu{f&?u) 时间已过effects not cleared
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QSD}& R,y8~D !D z:6r 停止付款payment stopped
[7$<sN<' g:O.$ YpuA,r;" |ejrE,~1vb 支票毁损cheque mutilated
u]zb<)'_ !'+t)h9^ T vk= NJ y{kXd1, 汇款||寄钱to remit||to send money
[t ^|l? C@KYg/nYw BURiLEYZl *A_ 寄票供取款||支票支付to send a cheque for payment
*aTM3k)Zs S-v9z:M3 F.O2;M|x E{j6OX\ 寄款人a remitter
2y,~i;;_ jkfI,T bcOX/ 6.ap^9AD 收款人a remittee
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OUp8QQ RPLr7Lb FmnA+fA o2%"Luf< 国外汇票foreign Bill
y 5=J6a2. K<N0%c~ "ebn0<cZ 76c}Rk^ 国内汇票inland Bill
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- @^`-VF ]QpR>b=[j 跟单汇票documentary bill
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`w !hJ%{. 空头汇票accommodation bill
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2Q<_l*kk( #He:p$43 原始汇票original bill
J|3CG;+ VeCpz[r i++ F&r[ aIkxN& 改写||换新票据renewed bill
.]8 Jeb UY>{e>/H9 ULsz<Hj }_u)3X.O 即期汇票sight bill||bill on demand
8whjPn0 F[9IHT6{ {'{ssCL .o
fYFK …days after date||…days after date…日后付款
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U| [rGR1>U?i ]\Ez{MdAT mB_
ba1r …months after date||…months after date…月后付款
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g4S% 见票后…日付款…days after sight||…days sight
$k}+,tHtJO {>5c,L$ ] _#[oS r?H {Y3, 见票后…月付款…months after sight||…months sight
=axi0q?} XjL( V1 !74*APPHR 1eKJ46W 同组票据set of bills
y:pypuwt; Ik~5j(^E- IgSe%B Jb_/c`` 单张汇票sola of exchange||sole of exchange
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2( P`RM"'Om Hs2L$TX 远期汇票usance bill||bill at usance
'L= g( |RHX2sso `/Z8mFs Y %K?~$;Z. 长期汇票long bill
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,j ]+,Z() {:fyz#>>^ 短期汇票short bill
=]"[?a > "<bL-k*H) Cc9<ABv? +Hv%m8'0| 逾期汇票overdue bill
qAkx52v6 &>sG xK .viA +V Bxz{rR0XV 宽限日期days of grace
J6\<>5A? (9'MdH iZ)7%R?5 0p&:9|'z 电汇telegraphic transfer (T.T)
bm(0raugs XWk/S $-d 7dN]OUdi 'X{7b
< 邮汇postal order||postal note (Am.)||post office order||money order
k|a{|2p l{Xsh;%= -O. MfI+ hg=\L5R 本票promissory note (P/N)
:9]23'Md J:pnmZ`X w QwY_ _ 7|IW\ 押汇负责书||押汇保证书letter of hypothecation
^ !E;+o' t ;I]TM#qGF h jWRU# JA())0a 副保||抵押品||付属担保物collateral security
T?E2;j0h'# G;wv.|\ ]';!r20 Q
>)?_O( 担保书trust receipt||letter of indemnity
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-mcLT@ UV@<55)K B% BO 承兑||认付acceptance
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'l&KB bbS'ZkB\ }+ I
8l' 单张承兑general acceptance
H;Z{R@kf <&b ~(f [,xFk* # KiH#*u S 有条件承兑qualified acceptance
*slZ17xg Y==# yNwM *)g*5kKN 024*IoVZ 附条件认付conditional acceptance
ZVgR7+`]# es&+5 >/
HC{.k B3)#Ou2 部分认付partial acceptance
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