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。
~}uTC36C\ 会计报表statement of account
MgA6/k 7dAa~!/( 4/$]wK` QH+Oi&xH 往来帐目account current
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"i~ g,\<fY+4 现在往来帐||存款额current accout
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@zE_fL 销货帐account sales
F e8xOo6 1SQ&mH/ E:#VS~ nNf/$h#;O 共同计算帐项joint account
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fGE: xCGvLvFn 未决帐项outstanding account
hmQD-E{Ab 7n5bI\ {R\ "x| #k*e>d$ 贷方帐项credit account||creditor account
5ZUqCl(PX) VDBP]LRF K@ 6$|.bc H+ t^eg88 借方帐项debit account||debtor account
't2"CPZ RaKL KZn @32JMS< njX!Ez 应付帐||应付未付帐account payable
`G,\=c~{A 7\<#z| c1Xt$[_ y1B3F5 应收帐||应收未收帐account receivable
VQ2)qJ#l +!CG'qyN> c=h{^![$ \f05(ld 新交易||新帐new account
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f*0 [*Wq6n 未决帐||老帐old account
]&jXD=a" `#E1FB2M H4MFTnJ{ skf7Si0z 现金帐cash account
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U 9ssTG4Sa }PUQvIGZZ& 3t)07(x_B 流水帐running account
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`a*[@a# =LC:1zn4 暂记帐||未定帐suspense account
`,3;#.[D $<OX\f% cR*D)'/tl :dc>\kUIv 过期帐||延滞帐overdue account||pastdue account
)k&<D*5s mR)Xq= RQ;pAO An{`'U(l 杂项帐户sundry account
YAYPof~A$l >,yE;zuw ZBUEg7c 40w,:$ 详细帐单||明细表detail account
.Ks%ar T@ (MSgp9 %wzDBsX <%Zg;]2H` 呆帐bad account
mmE\=i~ i 3?=up! @GNNi?EY P-o/ax 会计项目title of account
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Q 1qp<Fz[ mnh>gl!l 会计薄||帐薄account-book
>x]b"@Hkw % put=I Z?ZiK1) K XHKiz2Pc1 营业报告书||损益计算表account of budiness||business report
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!W4A9Th c5C 2xE}T 借贷细帐||交验帐account rendered
|Ii[WfFA|J j}t"M|` -FftEeo7 7)SG#|v[$ 明细帐account stated
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;!: A s\O4D*8 与…银行开立一户头to open an account with
[CxnGeKK 8S/SXyS v<CZ.-r\j cetHpU, 与…银行建立交易to keep account with
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6Buw_ HEh,Cf7`' $23*:)&J4 @{/GdB,} 继续记帐to keep account
IC"lsNq52 %:Mi6sR| eYNu78u 11Sflj 与…有交易to have an account with
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tj 作成会计帐||有往来帐项to make out an account with
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kLh( T<XGG_NOl v<0\+}T1R 'C[{cr.` 清算||清理债务to make up an account
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3QSA| E3hql3= im,H|u_f4 清洁帐目||与…停止交易to close ones account with
vX?MB O2;iY_P7lV ]cQYSN7!SY y0}3s)lKv 结帐to close an account
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=#=<%HPT S2+X/YeB g}@W9'! 清理未付款to ask an account||to demand an account
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b@5o &JUHm_wd&S 6&9}M Oc 结清差额to balance the account with
v[l={am{/ t@(:S6d LI~ofCp v79k{<Ln 清算to settle an account||to liquidate an account||to square an account
wqnrN6$jf SHow~wxw jK(]eiR$S LC>bZ!(i# 审查帐目||监查帐目to audit an account
qX9x#92 ] S0tK #3~hF)u&/ !=)b2}e/> 检查帐目to examine an account
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4,g pV>t 1ze\ U> 转入A的帐户to charge the amount to As account
18eB\4NlD DYf3>xh>xb w|,BTM:e B0+r 以计帐方式付款to pay on account
(/i?Fd x*#9\*@EI 'g5 Gdn wH0m^?a!3 代理某人||为某人on ones account||on account of one
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k++#rB aam6R/4 w;p~|! Ht,+KbB 为自己计算||独立帐目on ones own account
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| EP'I a(#aEbN?d 由某人收益并负风险on ones account and risk||for ones account and risk
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D Y=5}u&\ Ze.\<^-t 由某人负担for ones account||for account of one
)` z{T $S'~UbmYU *Y]()#?Gr i-FsA 按某人指示||列入某人帐户by order and for account of one
#d* )W3e2{ 8!XK[zL rtn.^HF &:?2IAe 列入5月份帐目for May account
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Q!ReA{ &_dM2lj{ 编入某中帐项下to pass to the account of||to place to the account of
[/Vi*Z "8l&m6`U- =\FV_4) @b3jO 寄出清算书to send in an account||to send in render an account
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Q7 X3zpU7`Av+ Z=.$mFE\ GwM(E^AG 支票薄cheque book
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lL;SP& p0sq{d~ h%PbM`:}6 支票陈票人cheque drawer
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}!9KxwC( Wi2Tg^ ;_6CV 持票人cheque holder
z@Uf@~+U n\w2e_g;N xcM*D3 lN~V1(1B 不记名支票cheque to bearer||bearer cheque
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Vo`,|3^ vE{L `,\q )WH;G:$&" 记名支票||认人支票cheque to order
)aAKxC7w 0^9%E61YR 0K'^g0G )cV*cDL1j 到期支票antedated cheque
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<_'yj yFY:D2 未到期支票postdated cheque
{?RVw`g&f nm#,oX2C G7NRpr C8W4~~1S 保付支票certified cheque
;"w?@ELE ZwOX ,D B>UF dj]- 7'zXf)! 未获兑现支票,退票returned cheque
><wYk)0E ?:DUsg Z/G?wD|B t.pn07$ 横线支票crossed cheque
Ku`u%5< n^iq?u W)jtTC7 lPZYd8 普通横线general crossing
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*W-:]t3CR v}sk %f 特别横线special crossing
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$5\+QW bPA >xAH 空白支票blank cheque
0b(x@> -]Y@_T.C qO{Yr$V% B+2EIaI 失效支票,过期支票stale cheque
G\(cnqHk g\]~H%2 , 'YvRkWf:KC *CCh\+S7m 普通支票open cheque
g[Q+DT +3[8EM#g 4o|<zn ;<l#k7 / 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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8Gy Tfp^h~&u u';9zk/$ J%FF@.)k 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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B}+li1k "A]#KTP } 89-U 支票换现金||兑现to cash a cheque
k}0b7er=R {s>V'+H(F a4&Aw7"X k`w/ 清理票款to clear a cheque
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s h+ <Jv 保证兑现to certify a cheque
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Xs.@u/ }<^QW't_Y 填写支票数额to fill up a cheque
\Oxyc}& g'AxJ _<KUa\ 0X:$ASocU 支票上划线to cross a cheque
[@_W-rA >hY.F/[ E[cH/Rm MK(~ 开发支票to make out a cheque
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4g&8 3EHB~rL/C %j@@J\G! r{KQ3j9O 签发支票,开立支票to draw a cheque||to issue a cheque
<$u\PJF7_^ 55FRPNx-x ( 8X^pL !Df>Q5~g 透支支票to overdraw a cheque
*-*SCA`E^= Tje(hnN Y/sZPG}4 5z&>NI 背书支票to endorse a cheque
7,zE?KG / ~ dk9 7Z8 qOy0QZ#0 U;j\FE^+> 请付票款||清付票款to pay a cheque||to honour a cheque
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k,?) )<lQJ#L86a 支票退票to dishonour a cheque
1|m%xX,[ JT&RaFX q~^!Ck+#* THARr#1b}; 拒付支票to refuse a cheque
[+_>g4M~% bz}-[W+ I1Otu~%d bObsj] 拒付支票to stop payment of a cheque
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[X91nUz# txvo7?Y*4 提示要求付款to present for payment
6bPl(.(3 )KEW`BC5T "8"aYD_ 80ox$U 见票即付持票人payable to bearer
OJd/#KFm &B]1 VZUp +w-J;GLSy \VA*3U^@ 支付指定人payable to order
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2] 已过期||无效out of date||stale
px*1 3" ,ga6 4Us_Z{. [(gXjt- 请给出票人R/D||refer to drawer
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LaW 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
l*6Zh"o: E7M_R/7@y dOa9D +V Nk#Z i 文字与数字不一致words and figures differ
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J/O{x dt^h9I2O 支票
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loO"[8i.k 时间已过account closed
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Q /isalOT 更改处应加盖印章alterations require initials
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D}q"^"#T 时间已过effects not cleared
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`^[Y2 c 停止付款payment stopped
P RWb6 #{vC =m73 T!8^R|!a6 BBRL_6 支票毁损cheque mutilated
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?[!t l6y}>] 汇款||寄钱to remit||to send money
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=GJ 寄票供取款||支票支付to send a cheque for payment
0z8?6~M;< =9X1 +x Y.\x.Hg pL5cw= 寄款人a remitter
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%V D2?H"PH Ic9L@2m BG+i tyH 收款人a remittee
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qtBz3v 国外汇票foreign Bill
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%Q. ( bI55G#1G 国内汇票inland Bill
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跟单汇票documentary bill
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<Vc lPZ(c%P 空头汇票accommodation bill
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o/R.Mgy* _^r};}-} kh5a >OX x9"Cm;H% 原始汇票original bill
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Z 改写||换新票据renewed bill
q(?+01 QQM:[1;RT P>VoA R}ki%i5| 即期汇票sight bill||bill on demand
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)l7XZ_gw' ^#HaH …days after date||…days after date…日后付款
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oVF' …months after date||…months after date…月后付款
Qt>K{ >9Cf w+g29 {p +&Q| ;6W ]f([ 见票后…日付款…days after sight||…days sight
C/e.BXA UK
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Ghgn<YG "do5@$p| 见票后…月付款…months after sight||…months sight
um.ZAS_kmc QK]P=pE'C S6<o?X9,I --K)7 同组票据set of bills
?veeW6E( sbW+vc r#sg5aS7O| qGk.7wf% 单张汇票sola of exchange||sole of exchange
ZnEgU}g<2 V<QpC5 :_8K8Sa &C9IR,& 远期汇票usance bill||bill at usance
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>Xn,jMUW j3Od7bBS] T}&A-V$ 长期汇票long bill
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]H 短期汇票short bill
9@*pC@I) f2WVg;Z SZWNN#w60? !> sA.L&= 逾期汇票overdue bill
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<r*& 宽限日期days of grace
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pO 电汇telegraphic transfer (T.T)
LIDi0jbrq F5*-HR n!4}Hwz! G4|C227EO 邮汇postal order||postal note (Am.)||post office order||money order
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B Fp.eucRxP 本票promissory note (P/N)
>WZ.Dj0n 7!M; ?Y -M{szH fzJiW@-T 押汇负责书||押汇保证书letter of hypothecation
H:G``Vq;0m =oSD)z1c?x &* VhtT?=5 ]xS%Er 副保||抵押品||付属担保物collateral security
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# %w&+o.k/ 担保书trust receipt||letter of indemnity
4rhHvp {MtJP:8Jp t]B`>SL3W g3ukx$Q{> 承兑||认付acceptance
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q>%B @' DcxT6[ <SE-:T]sBz Ja1 `S+ 有条件承兑qualified acceptance
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J >:.c?{%g* +`flIG3RV 4l0>['K&{ 附条件认付conditional acceptance
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92j[b_P 5]G%MB/|$ 部分认付partial acceptance
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