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。
u&9|9+"N 会计报表statement of account
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- VSc;}LH 往来帐目account current
`LEk/b1(P @{j'Pf' wk<QYLEk GCkc[]2p 现在往来帐||存款额current accout
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UZO ac p-4g+j 销货帐account sales
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| 共同计算帐项joint account
9e@Sx{?r dUk^DI,:l (B.J8`h } U(dT t 未决帐项outstanding account
.-k\Q}D r%}wPN(?D #f5-f wv #1s3 贷方帐项credit account||creditor account
u0^GB9q d/k&f5 =q.2S;? & ;ie+/B 借方帐项debit account||debtor account
Qb!9QlW =1!wep" ~Yv"= sF:3|Yy0 应付帐||应付未付帐account payable
}b~;x6 5 S$*YRp EX7gTf# EGf9pcUEO& 应收帐||应收未收帐account receivable
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h wLAGe'GX {n2mh%I 新交易||新帐new account
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$!Y #qi@I;;t MM"{ehd{^a 未决帐||老帐old account
yk5-@qo hs}nI/# MR=>DcR w8:~LX.n 现金帐cash account
$&M"Ji }rz}>((ZHF 6Daz1Pxd+ v4kk4}lE 流水帐running account
`PnB<rf:*1 3rhH0{ |d?0ZA:z |XzqP +t 暂记帐||未定帐suspense account
^|5bK_Z& 5 5>^H1M a02@CsH P^#<h"Ht 过期帐||延滞帐overdue account||pastdue account
LGGC=;{} &uI`Xq. WUkx v* ^CX=< 杂项帐户sundry account
nyD(G=Q5 m7Nm!Z7 r5tC MYFRrcu; 详细帐单||明细表detail account
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KC 呆帐bad account
xw(KSPN pi[:"}m]/P TXD\i Dq [H$rdh[+ 会计项目title of account
T B~C4H K= 02q]^3 _ #288`bU ^\Gaf5{ 会计薄||帐薄account-book
]f=108|8 N|Mzj|i. 6cQh8_/>{# `6koQZm 营业报告书||损益计算表account of budiness||business report
4zX@TI>j (Vnv"= ( L l\y2oJ G]X72R?g 借贷细帐||交验帐account rendered
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DyIuM{Owj 明细帐account stated
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d/; 与…银行开立一户头to open an account with
//S/pCqED :t+XW`eQR: tP8>0\$) s ki'I 与…银行建立交易to keep account with
8`l bKV ?G%C}8a \tH^w@j47 b"n0Yk1 继续记帐to keep account
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] yw' 与…有交易to have an account with
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A^oU 作成会计帐||有往来帐项to make out an account with
#m[R1G# 2>3#/I9Y Wv!#B$J~U Dz4e.tvN 清算||清理债务to make up an account
o|FjNL CR3<9=Lv> n?'I&0>M 5'=\$Ob 清洁帐目||与…停止交易to close ones account with
If[4]-dq FJxg9!%d R"%zmA@o= 4+Aht]$hC 结帐to close an account
&f48MtE *9Eep~ 6 wj$l 093 `F-<P%k 清理未付款to ask an account||to demand an account
;w0|ev6| t&m8 V$Q jFS])",\i H&0dc.n~. 结清差额to balance the account with
62BT 3/~ 5qZebD2a UqHk2h- 3Wv-olv 清算to settle an account||to liquidate an account||to square an account
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G oihn`DY{ dQW=k^X 'U NPc@;g]d" 审查帐目||监查帐目to audit an account
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u 检查帐目to examine an account
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(5Bm \piB*"ln 转入A的帐户to charge the amount to As account
3(?V!y{@ (.r9bl d'p]F~a \m Gx-g6 以计帐方式付款to pay on account
,v<GSiO C=k]g gl.uDO%. 4G ?Cu,$ 代理某人||为某人on ones account||on account of one
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sn>2dRW{ $qndG,([F K;uO<{a)r 为自己计算||独立帐目on ones own account
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DT2uUf irZMgRQAT 由某人收益并负风险on ones account and risk||for ones account and risk
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u6c- 5f#N$mh X%>nvp 由某人负担for ones account||for account of one
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ORCG(N $%:=;1Jl ?ZF~U 按某人指示||列入某人帐户by order and for account of one
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< 列入5月份帐目for May account
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7me 编入某中帐项下to pass to the account of||to place to the account of
Cf~vT" >IT19(J;A dp|VQWCq Z=KHsMnB 寄出清算书to send in an account||to send in render an account
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> yhPO$L d~QZcR 支票薄cheque book
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h8 c'!+]'Lr O-3R#sZ0 Jn\@wF9xd 支票陈票人cheque drawer
{9c_T!c ##QKXSD Zws[C hJc^NU5 持票人cheque holder
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gU 7*MjQzg-P 不记名支票cheque to bearer||bearer cheque
eaWK2%v xRrKrs &eE xoB "hNIX :OKU@l| 记名支票||认人支票cheque to order
}i F|NIV BD_"w]bqD AMSn^75 <)]j;Tl 到期支票antedated cheque
v(GT+i)| D:56>%y@ ETQL,t9m .L=C7 w1 未到期支票postdated cheque
zI&). X[E!q$ag %;ZDw@_< @-% .+ 保付支票certified cheque
y,F|L?dIq d%lwg~@&|5 y**>l{!! krSOS WJ 未获兑现支票,退票returned cheque
[ApAd rx\f:-3g NGp^/PZX0 &eIwlynm 横线支票crossed cheque
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7P XJguw/[wm A4IPd 普通横线general crossing
b|-7EI>l9 xN>+!&3%w A5 <T7~U "tUc 特别横线special crossing
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Ci 5cZKk/"Ad} b l]YPx8 空白支票blank cheque
3BK_$Fy dx)v`.%V E[8i$ hB1Gtc4n 失效支票,过期支票stale cheque
G_5E#{u ibxtrt= g6!#n M^?=!!US^ 普通支票open cheque
n1@ Or=5 dY$jg D]zpG nOdAp4{:q% 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
G}0fk]%\: nTH!_S>b(Y i=s>a;*# QMBV"E_aY 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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DD'8r> nk+*M9r|I 支票换现金||兑现to cash a cheque
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v{zc 5c+7c@. 1`I#4f 清理票款to clear a cheque
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保证兑现to certify a cheque
a&~]77) <B=!ZC=n jHWJpm( ,';+A{aV 填写支票数额to fill up a cheque
;WpPdR2 i4*!t.eI zFk@Y zV=(e( [ 支票上划线to cross a cheque
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5!`8 *|Fl&`2 )bPF@'rF2 8L}N,6gC4_ 开发支票to make out a cheque
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QI-gw L7&| ~*Ir\wE 签发支票,开立支票to draw a cheque||to issue a cheque
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5+=A 4uUR2J `L<)9* ;q&\>u: 透支支票to overdraw a cheque
/,Sd -?Aa RwZ, e{x|d?)8 k<3_!?3 背书支票to endorse a cheque
DLrG-C33 .5m^)hi ,Uv8[ci%9 lZupn? 请付票款||清付票款to pay a cheque||to honour a cheque
mmn1yX:d D3emO'`gQ .DkDMg1US 4$+9k;m' 支票退票to dishonour a cheque
WsCzC_'j. ]m(5>h# ^D0BGC&& NX*9nwp^ 拒付支票to refuse a cheque
.iL_3:6f <#9zc'ED: :`ysq #2!M+S 拒付支票to stop payment of a cheque
7TQh'j 5}4MXI4 jdY v*/^ {M?!nS6t 提示要求付款to present for payment
9h6xl i rHtT>UE= Gr;~P* r4xq%hy 见票即付持票人payable to bearer
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uXNf)?MpA g/q$;cB 0OMyE9jJJ 支付指定人payable to order
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Y CW=-@W7 已过期||无效out of date||stale
>gr6H1 vN7ihe[C ^~5tntb. =P+S]<O 请给出票人R/D||refer to drawer
HC8{); lm&C!{K #U&G$E`7 9_ Qm_ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
,9#G/nF %;zWS/JhL ^U_B>0`ch +WwQ!vWWd 文字与数字不一致words and figures differ
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N_QK Z @ec QVk xL>0&R 支票
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.@APxeU 时间已过account closed
%p2 C5z? 2uWzcy ?F hpXu3o7e US7hK Nm. 更改处应加盖印章alterations require initials
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U)p2PTfB 时间已过effects not cleared
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/,0t,"&Aqa ]V@!kg(p8 >uOc#+5M. 4kg9R^0 支票毁损cheque mutilated
6g$04C3tHi l.BSZhO$ ooZ7HTP| GN1cnM>` 汇款||寄钱to remit||to send money
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yl &7DE$ S #zy,x 寄票供取款||支票支付to send a cheque for payment
jQ`"Op 3 74Q?%X ]K9x<@! )cqhb
R 寄款人a remitter
>; W)tc, e-}PJ%!,T .X2mEnh ZTmdS 收款人a remittee
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国外汇票foreign Bill
i2j)%Gc} CYrL|{M] p[uwG31IL` d ,QJf\fc" 国内汇票inland Bill
e2*^;&|% ;C"J5RA F}01ikXDb' F'#3wCzt 跟单汇票documentary bill
95!xTf kcYR:;y W;-Qze\D MW$9,[ 空头汇票accommodation bill
d;;=s=j K0E;4r 0Hz3nd?v So8P8TCK 原始汇票original bill
u\E.H5u27 cn\_;TYiJ KcU,RTE 8%|x) 改写||换新票据renewed bill
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?(E4_ #* Hhe> u51/B:+ isd[l-wAmf 即期汇票sight bill||bill on demand
(~OwO_|3 Yr31GJ}K rb_G0/R v[|iuOU …days after date||…days after date…日后付款
w}1)am&pD 7 Ow7| Q.|2/6hD7[ QAJ>93 …months after date||…months after date…月后付款
sS|zz,y ?eO|s5r _xC~44 foFn`?L
F 见票后…日付款…days after sight||…days sight
d}=p-s.GA {l6]O PT4`1Oy}/1 k@Tt,.]; 见票后…月付款…months after sight||…months sight
?)X@4Jem z]WT>4 ec0vg.>p |s^ar8)=) 同组票据set of bills
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?~K2&eo 单张汇票sola of exchange||sole of exchange
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m 远期汇票usance bill||bill at usance
4Klfnki X"0Q) pE<' '` qa~[fORO[ 长期汇票long bill
?gtkf[0B| Yru[{h8hw` ;E&XFTdO eXd(R>Mx 短期汇票short bill
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逾期汇票overdue bill
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# 宽限日期days of grace
YZ>cE# F"=MU8 f+6l0@K2 .9xGLmg 电汇telegraphic transfer (T.T)
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hF~B&^dd. =gIYa +Xp;T`,v 邮汇postal order||postal note (Am.)||post office order||money order
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' {P-PH$ E- {dwV-qz 本票promissory note (P/N)
!D3}5A1, ASvPr*q/ *K(xES!b [UH5D~Yx 押汇负责书||押汇保证书letter of hypothecation
3(:mRb} + LwoBn>6 zEW:Xe) t}7wRTG 副保||抵押品||付属担保物collateral security
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FLrSmY)E "{_"NjH 担保书trust receipt||letter of indemnity
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Q; 承兑||认付acceptance
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T 单张承兑general acceptance
d_+8=nh3 !r*;R\!n2 ,[\(U!Z7:% =!^iiHF 有条件承兑qualified acceptance
/wE_eK. 3kCbD=yF #P#R~b] (;&?B.<\: 附条件认付conditional acceptance
>@U<?wP <6C9R> 4C%>/*%8> a*j <TR 部分认付partial acceptance
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