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。
]OY6.m 会计报表statement of account
g=; rM8W yZI4%fen b0LjNO@< "%ag^v9 往来帐目account current
`g%]z@'+? ] d| -r:4 )<4o"R:* ?zUV3Qgzj 现在往来帐||存款额current accout
#Q6wv/"Ub 'xZxX3 '.~vN L+
O #c4LdZu9 销货帐account sales
IC[SJVH; YkPz ~; S$%/9^\jF *Q=-7am 共同计算帐项joint account
;~z>GJox .&7=ZY>E fh$U" 3leg,qd 未决帐项outstanding account
aVuan&]*= wd*T"V3 vJGxD\h #Vn=(U4}!_ 贷方帐项credit account||creditor account
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Xq,iX 借方帐项debit account||debtor account
ml=1R>#' ~QBf78@Gf lGG1d G+[>or} 应付帐||应付未付帐account payable
2 )RW*Qu;+ )2YU| =i%2/kdi0b 6z%3l7#7Yi 应收帐||应收未收帐account receivable
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G,sq" c}Z,xop<P{ 新交易||新帐new account
1I3u~J3]/ b,T=0W F]yclXf(' 4)Pt]#Ti 未决帐||老帐old account
>;xEzc!W3* K1:F{* Zy*}C,Z G&C)`}; 现金帐cash account
.E;6Xx_+r n^&QOII@> -<z'f){gb 'Iyk`=R 流水帐running account
tY# F8a& vo71T<K p6=#LwL' SVq7qc9K? 暂记帐||未定帐suspense account
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8QC:ro k})9(Sy~ sef!hS06 过期帐||延滞帐overdue account||pastdue account
K&|zWpb w4L\@y3 Kyl( vMRKs#&8 杂项帐户sundry account
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Fp1@*ef 详细帐单||明细表detail account
38'H-]8q" =?*V3e3{ RuRJ jcnY STOE=TC> 呆帐bad account
|um)vlN;9 _l8oB) p$9N}}/c yp*kMC,3 会计项目title of account
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SIN: b/5~VY*T LoCxoAg 会计薄||帐薄account-book
sJM}p5V T >-F~?7Sv D1g1"^~g 5~[Fh2+ 营业报告书||损益计算表account of budiness||business report
T2(+HI2 k2+Z7#2n A,=l9hE' R6:N`S]&d[ 借贷细帐||交验帐account rendered
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H%yyT 明细帐account stated
u8,T>VNVw 9n%W-R. 0>?mF]M 5rcno.~QO 与…银行开立一户头to open an account with
dF?pEet?2 U)l>#gf8 zYs? w= *l9Y]hinq 与…银行建立交易to keep account with
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SyJ` 0y ;gi3W .-34g5 tllg$CQ5 继续记帐to keep account
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Tu- ;kF p)*i 作成会计帐||有往来帐项to make out an account with
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\,i> ujSzm=_P 清算||清理债务to make up an account
|JDJ{;o tvH)I px W>Kwl*Cis" (l^lS=x 清洁帐目||与…停止交易to close ones account with
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q h}d7M55#| Umd!j, D|BN_ai9 结帐to close an account
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L?R1 清理未付款to ask an account||to demand an account
JU6np 4 p?h;Sv/ 9c 6V&b h=tY 5]8 结清差额to balance the account with
f_\-y&)+* JQCwI`%i g\Zk*5( yUG5'<lX 清算to settle an account||to liquidate an account||to square an account
Qi}LV"&L _aGdC8%[ :Ry24X utE:HD.PN 审查帐目||监查帐目to audit an account
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bqZ gdT_kb5HL8 +!Ltn !RD,:\5V 检查帐目to examine an account
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pbl) _7 ;^od=C 7AiCQWf9 转入A的帐户to charge the amount to As account
+NY4j-O vB{b/xmah aFym&n\ 2I<T<hFW] 以计帐方式付款to pay on account
P(;c` 9|`@czw ^&.?kJM #.)>geLC>9 代理某人||为某人on ones account||on account of one
$5IrM7i "m3Y))a .g~@e_;): t;]egk 为自己计算||独立帐目on ones own account
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yv;}5 $yAfs3/%)s ihWz/qx&q m5pVt4 由某人收益并负风险on ones account and risk||for ones account and risk
U VKN#"_{ SS~Q ;9o sdWl5 " Uz|]}t5V 由某人负担for ones account||for account of one
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dR:d x,dv~QU d@tr]v5 B 按某人指示||列入某人帐户by order and for account of one
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!J~: 列入5月份帐目for May account
HH?*"cKF~ to 6Q90( [u80-x< A.O~'')X 编入某中帐项下to pass to the account of||to place to the account of
~P_kr'o ;l ()3; 0Q >|s_ JZzf,G: 寄出清算书to send in an account||to send in render an account
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s. 17)M.(qmuP lg>AWTW[ 支票薄cheque book
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G- "}p?pF<'0 e0HP~&BRs 支票陈票人cheque drawer
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zE L0b]^_tI 持票人cheque holder
\STvBI? p0y?GNQ RCYbRR4y PV6*-[ 不记名支票cheque to bearer||bearer cheque
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~|3 Ko)T>8: -Y?(Zz_w 记名支票||认人支票cheque to order
y=xe<#L &6=ZT:.6Te Z4ov Q 02??W 到期支票antedated cheque
"!6~*!]c NoZ4['NI\ !a(qqZ|s *9Js:z7I 未到期支票postdated cheque
o!r4 frP 0C+yq'D~[ \Ntdl:fSw YCBML!L 保付支票certified cheque
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WMC 未获兑现支票,退票returned cheque
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i6 横线支票crossed cheque
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LX q\y# GVc[p\h( +Y9D!=_lj 普通横线general crossing
i^ cM@? n[:AV 7K]U|K# |DPpp/ 特别横线special crossing
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d= 9g5{3N3 ySK Yqt z 空白支票blank cheque
UFAMbI xKLcd+hCZ !na0 Y ID).*@(I" 失效支票,过期支票stale cheque
X.AWs=:- }%ZG>LG5J b:5%} 6dR-HhF 普通支票open cheque
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.L8 L5qCv -{ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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qTa]th; (zro7gKked 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
/Zeg\}/4[ %)hIpxOrX b}?@syy8 U>B5LU9& 支票换现金||兑现to cash a cheque
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>7(~'#x8A" 清理票款to clear a cheque
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8 wI]R+. s8yTK2v2\ Wh'_slDH+ 保证兑现to certify a cheque
A]O5+"mc <.7I8B7 7k#${,k fF9oYOh| 填写支票数额to fill up a cheque
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F}$`6 "J[i=~( N4` 9TN7 支票上划线to cross a cheque
_Dcc<-. z Jo#3 <;,S"e N} x/&e 开发支票to make out a cheque
&b@!DAwAJ k.=S+#"} ~q]|pD"\K| 3e!Yu.q: 签发支票,开立支票to draw a cheque||to issue a cheque
AR+\uD=\I- U3|&Jee [,o5QH\Etq leb^,1/D6 透支支票to overdraw a cheque
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Bg!R fdq^!MWTi !8" $d_=h X@h^T>[" 背书支票to endorse a cheque
il>x!)?o kO,VayjT Z*vpQBbu x,w`OMQ}c 请付票款||清付票款to pay a cheque||to honour a cheque
eA*Jfb X4P}aC :9x084ESR) FG;<`4mY 支票退票to dishonour a cheque
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N(M*; EYJ i6# XEUa 拒付支票to refuse a cheque
yjOu]K:X vzohq1r5 \\2k}TsB =UB*xm%! 拒付支票to stop payment of a cheque
GEe 0@q#YA [N+ m5{tT az\<sWb# )ZgER[ 提示要求付款to present for payment
L&DF,fWsF& fZw9zqg 94p:| 5@ I", &%0ycm 见票即付持票人payable to bearer
dIk8TJ dxkRk#mf: 1o;g1Z/ rt 3f7 s* 支付指定人payable to order
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uW8L "J8;4p m<FWv2)^ =YXe1$ $ 已过期||无效out of date||stale
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q"F 请给出票人R/D||refer to drawer
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rc{SB 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
gp\<p-} XD2v*l|Po Qr{E[6 M"94#.dKK 文字与数字不一致words and figures differ
_+E5T*dk ,JQp'e h[@tZ(jrY e\:+uVzz 支票
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D-._z:_ 时间已过account closed
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~S,,w1` ,]d/Q< 更改处应加盖印章alterations require initials
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9eQxit7 时间已过effects not cleared
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/ l VL` z[|e @ 停止付款payment stopped
=h5H~G5AT E;R n`oxk 4?q<e*W LAS'u"c| 支票毁损cheque mutilated
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'ax '|8} z4/g vkEiOFU!u Oagsoik 汇款||寄钱to remit||to send money
^Xq 6: LQRQA[^ j~jV'f.:H _)>_{Pm 寄票供取款||支票支付to send a cheque for payment
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Brq/ kr9*,E9cv SPY|K =k^Y?. 寄款人a remitter
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81sN\d 收款人a remittee
q!u~jI9j @] DVD 7>))D'l57 PuA9X[= 国外汇票foreign Bill
%,@e^3B i/`m`qdg SBfT20z[ %u5L!W& 国内汇票inland Bill
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oidKT 跟单汇票documentary bill
?R$F)g7< bB1UZ O 1AM!8VR2 [ 0KlC1= 空头汇票accommodation bill
= C8 ?M V)~.~2$ <66X Xh. ^cP!\E-^ 原始汇票original bill
$0>60<J $j5K8Ad 1Z+8r -w}]fb2Q> 改写||换新票据renewed bill
4C61GB?Vy _/-jX 8pIP /v1Q4mq 即期汇票sight bill||bill on demand
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%Cs* p.v0D:@& …days after date||…days after date…日后付款
`>f6)C- }@'$b<!B ODNM+#}` =[cS0Sy …months after date||…months after date…月后付款
:8=i kwQ ~J wb`g. Ui_8)z _ QwJVS(Gs4 见票后…日付款…days after sight||…days sight
A+ZK4]xb \E72L5nJW Y)0*b5?1r f33 2J 见票后…月付款…months after sight||…months sight
#~}nFY. LrM=*Rh,O :dl]h&C^ dx5#\"KX=, 同组票据set of bills
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42{Ew8 EUD~CZhS"k "}u.v?HYz 单张汇票sola of exchange||sole of exchange
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l&OKBUG 远期汇票usance bill||bill at usance
tZ:_ag)o X^}I-M%{m OE_XCZ!5P ?26I,:; 长期汇票long bill
Q]Y*K m[?E QUq_:t+Dv "bFTk/ 短期汇票short bill
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-4{B 逾期汇票overdue bill
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M|+k3 GY6`JWk 8'r2D+Vwm 宽限日期days of grace
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l 电汇telegraphic transfer (T.T)
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]A#Uy 邮汇postal order||postal note (Am.)||post office order||money order
[pC$+NX Q3n,)M[N c(3~0Yr UldXYtGe 本票promissory note (P/N)
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{UDZ KSbKEA 9oyE$S h] 押汇负责书||押汇保证书letter of hypothecation
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^el 副保||抵押品||付属担保物collateral security
p#ol*m5wE *;l]8. T%.8'9 d?s<2RkPT 担保书trust receipt||letter of indemnity
dbwe?ksh Ff$L| !^^?dRd*v 6_J$UBT 承兑||认付acceptance
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RJL2J]*S {'XggI% MuYk};f 单张承兑general acceptance
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8|):`u 有条件承兑qualified acceptance
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|XT)QK1 附条件认付conditional acceptance
bV(Y`g sNj)ZWgd> ~k\fhx v/Py"hQ 部分认付partial acceptance
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