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。
JtB]EvpL} 会计报表statement of account
c:@lR/oe" F.DRGi.i ,t!K? Y gE}+`w/X 往来帐目account current
G(*7hs 'A#bBn,| m0a <~ b14WIgjsl 现在往来帐||存款额current accout
(9A`[TRwi xV}ybRKV !L({i') Yqz
B=" 销货帐account sales
Vi5&%/Y ^]_5oFRIj Z'V"nhL @5)THYAx4 共同计算帐项joint account
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)d^b\On RPh8n4&(" `+c8;p'q 未决帐项outstanding account
g3h:oQCS _l$1@ X *fle A
$GiO 贷方帐项credit account||creditor account
{<k}U;uiO <:YD.zAh| JKMcdD?' +'!4kwT R 借方帐项debit account||debtor account
@&4s)&-F AgU 7U/yk K;NaiRP#k 2\'5LL3 应付帐||应付未付帐account payable
A:JWUx pRTdP/(OQ
L>PPAI '-?t^@ 应收帐||应收未收帐account receivable
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NO_ x#0B
"{ 新交易||新帐new account
%CaUC' M9J^;3Lrh a=%QckR* z!0}Kj 未决帐||老帐old account
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2TZ+R7B? xdV $dDCT 现金帐cash account
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O Hrdz1:#6, 流水帐running account
,TdL-a5 UZqQ|3 KDW=x4*p YYiT,Xp<A 暂记帐||未定帐suspense account
50Kv4a" Ts~)0 SB<09|2 ?->&)oAh 过期帐||延滞帐overdue account||pastdue account
I$#)k^Q YJ[Jo3M@j0 (qQ|s@O DX$zzf 杂项帐户sundry account
MY$-D+#/` R2%>y5dD i)[8dv c{SD=wRt,y 详细帐单||明细表detail account
9"RGf 1] ?{bAyh/ cYafQyU dreEe s`| 呆帐bad account
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M/}]2 会计项目title of account
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y iOO1\9{@ aRh1Q=^@(4 会计薄||帐薄account-book
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/3= g\n0v~T+ s,2gd' 营业报告书||损益计算表account of budiness||business report
B,]:<1l~ ZGHh!Ds; bR*/d-v^ w'-J24>= 借贷细帐||交验帐account rendered
|k-IY]6 5Tt%<#4 n~wNee !UV/p"CfX 明细帐account stated
-1>$3-ur~ .eSMI!Y= JnT1-=t. :le"FFfk 与…银行开立一户头to open an account with
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7z?rx ^z^ UFW 与…银行建立交易to keep account with
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>p!E '[6o(~* ).Ei:/*j 继续记帐to keep account
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;AXOp w ?+v+k\ o=,q4;R' \AT]$`8@_ 与…有交易to have an account with
l*yh(3~} M]Y72K^ O+o4E?} #78P_{#! 作成会计帐||有往来帐项to make out an account with
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GfO} ?xTh}Sky VS:UVe 清算||清理债务to make up an account
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#rdMh MZ8jL,a^ PUdJ>U "?lm`3W" 清洁帐目||与…停止交易to close ones account with
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{{wrU` X2MQa:yksP 结帐to close an account
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_uR-Z_z iuX82z` wlh V!a0> 清理未付款to ask an account||to demand an account
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GEl B~/LAD_ b$24${*' _`bH$ 结清差额to balance the account with
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fCMH<}w xz+Y 1fYT 清算to settle an account||to liquidate an account||to square an account
.3B3Z&vr CZ/bO#~ M=n_;3,o zKi5e+\ 审查帐目||监查帐目to audit an account
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@hXQ/ Rv)!p~V8 lD8&*5tDmP 检查帐目to examine an account
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3 [Z5Lgg& PC_#kz .Z!!x 转入A的帐户to charge the amount to As account
r3@Q(Rb 93Yo}6> UH<nc;.B _)7dy2%{q 以计帐方式付款to pay on account
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2d 代理某人||为某人on ones account||on account of one
iI[Z|"a 21 D<rO:Er?*a 0x}8} W |
]24 为自己计算||独立帐目on ones own account
IX7|_ci S^@I4Z |k wkikGQS FQR{w 由某人收益并负风险on ones account and risk||for ones account and risk
kF9T 9 @)8QxI^3[ Tr1#=&N0 web=AQ5I4 由某人负担for ones account||for account of one
M-!eL< }57wE$9K S8O^^jJq; L%8>deE>;D 按某人指示||列入某人帐户by order and for account of one
y)W.xR PMJe6*(x/ 8@)/a 5#zwdoQ 列入5月份帐目for May account
4]N`pD5 n%w36_ Ns-cT'1- ny5=
=C{9 编入某中帐项下to pass to the account of||to place to the account of
b9[KdVsT6^ GNXQD}L?b? %d+:0.+`n '|0Dt|$ 寄出清算书to send in an account||to send in render an account
"`DCXn#mB [=Wn7cr A/W-'%+` L&qzX) 支票薄cheque book
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7G 支票陈票人cheque drawer
+]Oq{v:e H&65X Ga-AhP 4A%O`&eZ 持票人cheque holder
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'Q 不记名支票cheque to bearer||bearer cheque
,cs`6Bd4 J<:qzwh dL<okw 06I'#:] 记名支票||认人支票cheque to order
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] /sENoQR 7-+X -Y? 6Flc4L8JU 到期支票antedated cheque
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- + )?1F 未到期支票postdated cheque
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FqiCzP4 保付支票certified cheque
Wx"bW ICc y";{k+ m~\BkE/[l :|oH11y 未获兑现支票,退票returned cheque
wH[@#UP3l <tAn2e! 1i9}mzy% $O&P@8:Z 横线支票crossed cheque
yNAvXkp NA[yT _ Onsfv 3A]Y=gfa 普通横线general crossing
j& f-yc'i- YMnG-'^Z m.-l&@I2/< M)6_Tal 特别横线special crossing
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BOn2`|oLuF 0R<@* 空白支票blank cheque
{) 4D1 13s!gwE) <iiu% ]7v-qd 失效支票,过期支票stale cheque
|)i-c`x T30!'F(*, 1=OXi!G (7`&5md 普通支票open cheque
M[D`)7=b mkTf}[O W'rft@J$ vn~DtTp/ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
O9oVx4= 'Wl))lB "m ):" n NZq`M 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
B+eB=KL z}yntY]n J`;G9'n2 eI8^T? 支票换现金||兑现to cash a cheque
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清理票款to clear a cheque
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uO 保证兑现to certify a cheque
"m0>u,HmI @~'c(+<3 ;o_4)+} #JeZA0r5 填写支票数额to fill up a cheque
KWCA9.w4q AnG/A!G [Nr6qxWg T/MbEqAf 支票上划线to cross a cheque
lMB^/-Y q0jzng Z%6I$KAN8 F N;X"it. 开发支票to make out a cheque
1[D~Eep bw9a@X K=M5d^K<E U:c!9uhp 签发支票,开立支票to draw a cheque||to issue a cheque
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'`P[ #?YQ&o~gZ Sb> ;k(;`: 透支支票to overdraw a cheque
$TtCVR ]zmY]5 &9, 6<bToP QL"fC;xUn, 背书支票to endorse a cheque
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r75,mX pq#Hca[ ueDG1) 请付票款||清付票款to pay a cheque||to honour a cheque
%L}9nc%~eP <tMiI)0% 4&!`Yi_1L bqFGDmu6' 支票退票to dishonour a cheque
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拒付支票to refuse a cheque
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v %L:e~* |0ACapp! tk|Ew!M: 拒付支票to stop payment of a cheque
'D-eFJ5 NjMbQM4 @ T'!;) M,8a$Mdqh 提示要求付款to present for payment
tcSn`+Bu_` :@KWp{ D7 W=&\d`><k @ >%I\ 见票即付持票人payable to bearer
[53rSr R}8!~Ma`| $L)9'X
ea3AcT6 支付指定人payable to order
79n,bb5 z,87;4- =&U JFu $T8Ni!#/C 已过期||无效out of date||stale
I5wf|wB- A 7'dD$9 ah>;wW!6/ ;}#tm9S; 请给出票人R/D||refer to drawer
J~V`"uo xqmP/1=NO `E8m>q Ss Z=|:D,& 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
/~{8/u3 ;VSHXU'H .!\y<9 Q[;!z1ur 文字与数字不一致words and figures differ
"S(m1L? kn 5q1^ R{NmWj['Mg I?c# T Rm 支票
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;-~Wfh+ 时间已过account closed
br.jj z2i?7)(?;A puG$\D-[ O _yJR 更改处应加盖印章alterations require initials
w{#K.dx ;E l"dqH J Xo_l j/TsHJ= _&FcHwRy
!`hiXDk*2 时间已过effects not cleared
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36;$ +_|M*% 停止付款payment stopped
bLUn>ch ~e@QJ=r U;Se'*5xv k|F<?:C 支票毁损cheque mutilated
vRp =L54z )}\jbh>RH ,)hUL/r6 X3tpW`alo 汇款||寄钱to remit||to send money
[?r`8K2!, K%P$#a j+\I4oFN Ytm t+9 寄票供取款||支票支付to send a cheque for payment
5rRYv~+ mg[=~&J^ DNc
f2_m tu#VZAPW@ 寄款人a remitter
Qv(}*iq] 4.$<o/M hC4##pAa vQ2kL`@ 收款人a remittee
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国外汇票foreign Bill
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t[9 L(XGD SL zL/5s 国内汇票inland Bill
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跟单汇票documentary bill
1q]V/V} @G+Hrd6 2Vas`/~u~ "*CQ<@+ 空头汇票accommodation bill
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4} XrS. [ 原始汇票original bill
8VQJUwf; Eqc&iS~ 0+jR,5| + ObP[F 改写||换新票据renewed bill
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即期汇票sight bill||bill on demand
"aIiW VQ .I$Q3%s <^snS,06 ,V'+16xW …days after date||…days after date…日后付款
wvBx]$SC ;wwhW|A _TfG-Ae vM!lL6T: …months after date||…months after date…月后付款
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AZm ?$i`K| 见票后…日付款…days after sight||…days sight
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7A _UA8 见票后…月付款…months after sight||…months sight
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}tA77Cm)45 #Jp_y| 同组票据set of bills
G8dC5+h iU"jV*P] KI)jP(( ]Q1?Ox:' 单张汇票sola of exchange||sole of exchange
<wWZ]P2] d.Wq@(ZoA RnC96"";R. ^0vK > 远期汇票usance bill||bill at usance
Xu\FcQ{ C1&~Y.6m kDI(Y=Fg Z^ynw8k" 长期汇票long bill
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r%r, =?g26>dYo C^9G \s' UJ0fYTeuI 短期汇票short bill
~R^~?Y%+< H8.Aq\2S Dx`-Kg_p -kFEVJbUyc 逾期汇票overdue bill
"P.H j_H"m R [&12`!;j <%w)EQf4m 宽限日期days of grace
uqe{F+;8& Y~z3fd %N+8K ;[@);-9q 电汇telegraphic transfer (T.T)
Hl-!rP.?0 _~~:@fy r9nH6 Md\ -OV:y],- 邮汇postal order||postal note (Am.)||post office order||money order
^ [FK<9 EGpN@ (Z(O7X(/ u'Ja9m1 本票promissory note (P/N)
Mbbgsy3W OXu*wl(z yKupPp); ,@I_b 押汇负责书||押汇保证书letter of hypothecation
12l-NWXf X*f#S:kiNU $Ro]]NUz| PP/EZ ^]b 副保||抵押品||付属担保物collateral security
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7< A"|y< .quui\I3 DD 8uG`< 担保书trust receipt||letter of indemnity
EJC{!06L'/ bu[PQsT 2?vjj:P+h 2stBW5v3 承兑||认付acceptance
8{DZew / f3 _-{<FZ $ZnLY uGb Dsq_}6
l{ 单张承兑general acceptance
aC$-riP,?' '+?L/|' a^:on?:9 B$ty`/{w,B 有条件承兑qualified acceptance
4)- ?1?) ^d6}rtG NMaZ+g!t( w5/`_m! 附条件认付conditional acceptance
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nh K|n%8hRy 部分认付partial acceptance
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