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。
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A 会计报表statement of account
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w"n$/ 9H~n_ [>9is=>o. ->jDb/a{C 往来帐目account current
,: ^u-b| ~M$Wd2Th ?A0)L27UE& 8XaQAy%d] 现在往来帐||存款额current accout
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L U 6~+emlD 7$#u (?];VG 销货帐account sales
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6O g{LP7D;6 共同计算帐项joint account
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)Xy%QV 7Yy ; 3XKf!P 未决帐项outstanding account
1mJHued=6 s[ N@0 <naz+QK' yQrD9*t&g 贷方帐项credit account||creditor account
(%9$! v{3 1*7@BP5 )}vl\7= ! P4*+')M 借方帐项debit account||debtor account
D'4\*4is ,,TnIouy P~dc
W Va8&Z 应付帐||应付未付帐account payable
QL* IiFR t,'<gI S>{~nOYt-` q(}bfIf 应收帐||应收未收帐account receivable
`mqMLo* =H~j,K 7z-[f'EIUI N21smC} 新交易||新帐new account
E"0>yl) p[cX O= Pz^544\~ou "#48% -'x 未决帐||老帐old account
%znc##j)q 2pAW9R#UV- _f{{(
7 j.YA2mr 现金帐cash account
ntY]SK%Z #;<Y[hR{P =">NQ)98u }\LQ3y"[ 流水帐running account
1eKT^bgM svSVG:48 .^g p? 7o4\oRGV 暂记帐||未定帐suspense account
cnLro Wjc'*QCPl nP$9CA ZB{Em B0W 过期帐||延滞帐overdue account||pastdue account
~5g ~;f[4 qWw=8Bq YzWz| Q.[0ct 杂项帐户sundry account
O@P"MXEG @@%ataUSBT $J2Gf(RU dRDnJc3 详细帐单||明细表detail account
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W T;uX4,|( 呆帐bad account
u&NV,6Fj2[ *](iS he4(hX^ f5r0\7y0 会计项目title of account
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v1 {8OCXus3m ]?*wbxU0 7 3m1 会计薄||帐薄account-book
ceV}WN19l 4Up/p&1@ z @Y;r=v #F#%`Rv1 营业报告书||损益计算表account of budiness||business report
RpF&\x> PM+[,H &o*A{ Uv.)?YeGh 借贷细帐||交验帐account rendered
nlYNN/@" "fI6Cpc 0mnw{fE8_ pFXEu=$3 明细帐account stated
;fJ.8C "8RSvT<W^5 OH88n69 Qd-A.{[h 与…银行开立一户头to open an account with
"#] $r !?XC1xe~R . ^u,. <!+Az,- 与…银行建立交易to keep account with
G#CXs:1pd+ M{\I8oOg s>en ^_6|X]tz1T 继续记帐to keep account
sRW<me; '7/)Ot( =WLY 6)]A Gq6*SaTk 与…有交易to have an account with
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zr 作成会计帐||有往来帐项to make out an account with
:+Z%; Dc phK/ >0gW4!7Y TV:9bn?r) 清算||清理债务to make up an account
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Rah qLCR] _* N;d] 14| (mOtU8e 清洁帐目||与…停止交易to close ones account with
=vPj%oLp'a So;<6~ *#2h/Q. @co
S+t 结帐to close an account
FlQGgVN D@KlOU{< pw#-_ 43w}qY1 清理未付款to ask an account||to demand an account
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, CAlCDfKW} 结清差额to balance the account with
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7xV u?"Vm YQ}o?Q$z 清算to settle an account||to liquidate an account||to square an account
~rm_vo [K Qi.u &[9709 (= t:S+%u U 审查帐目||监查帐目to audit an account
g7|@ ta0|^KAA uO**E-` 3R/bz0 V> 检查帐目to examine an account
fJ\[*5eiS vI?, 47Hj+ 7^Uv7<pw lYIH/:T 转入A的帐户to charge the amount to As account
l}h!B_P' dQvcXl] [Pp'Ye~K@c 8|^7ai[am 以计帐方式付款to pay on account
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@iiT< _aphkeqd 代理某人||为某人on ones account||on account of one
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Y; 为自己计算||独立帐目on ones own account
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SWmrj 由某人收益并负风险on ones account and risk||for ones account and risk
Wqnc{oq|$ nTas~~Q :s,Z<^5a)g =|=(l)8 由某人负担for ones account||for account of one
~o( hp2t"t 3$tdwe$S "%_+-C<L4 按某人指示||列入某人帐户by order and for account of one
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% 7% %>yL1BeA4 列入5月份帐目for May account
Gt1U!dP R-:2HRaA 3]>| i >z03{=sAN 编入某中帐项下to pass to the account of||to place to the account of
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xH7?tsf 'F<TSy|4kI e(sk[guvX 寄出清算书to send in an account||to send in render an account
ig!+2g g-A-kqo9 0f/<7R KXy6Eno 支票薄cheque book
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hLV 支票陈票人cheque drawer
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,U2o \G[$:nS =&]L00u. 持票人cheque holder
BLttb ]'}L 1r 'V {W-W< A<{{iBEI` 不记名支票cheque to bearer||bearer cheque
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yRU{N >j/w@Fj ![1rzQvGDb 记名支票||认人支票cheque to order
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| (93gJ D^O@'zP=At 到期支票antedated cheque
Nc`L;CP /7kC< TDh5lI
V&5wRz+`W 未到期支票postdated cheque
wj,=$RX f8~_E wp_0+$?s bw7@5=?; 保付支票certified cheque
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!a`&O-ye T[gv0|+ %v|B * 未获兑现支票,退票returned cheque
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ks} 横线支票crossed cheque
Cye.gsCT n S=W 1zf \D4:Nt#
Hka2 普通横线general crossing
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q ^W^OfY 特别横线special crossing
;pAK_> >7|VR:U?B _)8s'MjA:& ;uJMG 空白支票blank cheque
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i R&&4y 7 DQ3<$0 TOt dUO 失效支票,过期支票stale cheque
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lD 7#Ft|5$~q COlqcq'qAu 普通支票open cheque
S[gx{Bxiw a(nlTMfu 7.Op< 1zv'.uu., 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
0kh6@y3 4s-!7 e6*8K@LHB lxx2H1([ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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4LzcwG ^q5#ihM oR'm2d ^ 支票换现金||兑现to cash a cheque
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+PD&_J 清理票款to clear a cheque
3og.y+.=U. [txE .7p t.<i:#rj>l Z.,MVcd 保证兑现to certify a cheque
@d'j zs XFl6M~ c >MZ/|`[M ="+#W6bZT 填写支票数额to fill up a cheque
5m@V#2^P BGSw~6 wk^B"+Uhy #a#F,ZT 支票上划线to cross a cheque
O-wzz *dQSw)R F9PxSk_\9 _BufO7`. 开发支票to make out a cheque
t@(HF-4~= =_CzH(=f# %9"H
/ZX}Nc g 签发支票,开立支票to draw a cheque||to issue a cheque
=X}J6|>X vM={V$D&
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=&QavL 2?C)& 透支支票to overdraw a cheque
203s^K61 0GwR~Z}Z 6tZI["\ W9&=xs6 背书支票to endorse a cheque
*. t^MP ~%oR[B7=| P \I|, "+c-pO`Wg 请付票款||清付票款to pay a cheque||to honour a cheque
UKGPtKE< F4QVAOM]U :FF=a3/"6 Py<}S-: 支票退票to dishonour a cheque
e-;}366} `[A];] (Ld i|jL )X7A 拒付支票to refuse a cheque
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3 :RYTL'hes ZSw.U:ep$s 拒付支票to stop payment of a cheque
SbZ6t$" y_,bu^+* \8tsDG(1 ' ]~-r}`] 提示要求付款to present for payment
!D6]JPX lZ0 =;I f$( e\++ \vNU,WO 见票即付持票人payable to bearer
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kAx4fE[c al0L&z\ =1!
'QUc 支付指定人payable to order
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?2a $*( 已过期||无效out of date||stale
V&i;\ 9 L];b<*d ESs\O?nO Vl]>u+YqE 请给出票人R/D||refer to drawer
P>L +t`' $>gFf}#C rNM;ZPF# a.'*G6~Qgw 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
)0MB9RMk1 0x7'^Z>-oe dx]>(e@(t{ ^8tEach 文字与数字不一致words and figures differ
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支票
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neh(<> 时间已过account closed
zT/\Cj68 wBzC5T%, -M2yw 4 :=]<sc, 更改处应加盖印章alterations require initials
Y7nvHU|+o B *vM0 E4!Fupkpf 51u0]Qx;fm >7r!~+B"9'
CARzO7b\w 时间已过effects not cleared
S'14hk< "KlwA.7/ %SI'BJ hSMH,^Io$ 停止付款payment stopped
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AS,%RN^. P4?glh q# mq[ug> 支票毁损cheque mutilated
2tLJU Z1 :]c3|J +RXoi2"-q@ IB<d 汇款||寄钱to remit||to send money
>+waX"e 6RM/GM U&xUfBDt ~Z+%d9ode 寄票供取款||支票支付to send a cheque for payment
GL JMP^p mTh]PPo <Qq*p oE~RySX 寄款人a remitter
!c-*O<Y FqifriLN ^(<f/C)i )i<j XZ:O 收款人a remittee
m4& /s .l|$dE/E ]d`VT)~vje jIF
|P- 国外汇票foreign Bill
`kr?j:g h$=2 p5'- i&k7-< to\Ni~a& 国内汇票inland Bill
.KC++\{HE ?8 {"x8W; rbQR,Nf2x bi:8(Q$w:` 跟单汇票documentary bill
J=L5=G7( kR9-8I{J q9NoI(]e +>9Q/E 空头汇票accommodation bill
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S - 1sCR4L:+ y?0nI<}}HK 原始汇票original bill
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b6 M 8V(pugJ 改写||换新票据renewed bill
\?N2=jsu$ ??T#QQ e|9A716x wAd9 即期汇票sight bill||bill on demand
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pD xKC[=E>z z] Ue|%K …days after date||…days after date…日后付款
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FFD%O05 ASfaX:ke 4&f3%eTi …months after date||…months after date…月后付款
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; ERt{H3eCcJ 见票后…日付款…days after sight||…days sight
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Z`RU )Wox Mmz 见票后…月付款…months after sight||…months sight
+{UcspqM "Pf~iwfw <|\Lm20G] $\! 7 {6a 同组票据set of bills
RGU\h[ 3 9|MX21k )Beiu* "T"h)L< 单张汇票sola of exchange||sole of exchange
'eX ' z~Q>V]a>; YDFyX){ 7!$^r$t 远期汇票usance bill||bill at usance
@]#1(9P B+0hzkPY 3H
m/(C AvHCO8h| 长期汇票long bill
,{q;;b9 $j
?1g# V/;B3t~f xjUtl 短期汇票short bill
QVE6We xRsWI!d+| (3&?w y_l xp9pl[l 逾期汇票overdue bill
s!e3|pGS y|q3Wa =kqt `V3Fx{
宽限日期days of grace
+t:0SRSt 5P$4 =z91 8h4'(yGQQW {
buy"X4 电汇telegraphic transfer (T.T)
tdaL/rRe -B\HI*u
gRT00 ^<-
+@v* 邮汇postal order||postal note (Am.)||post office order||money order
7`hP?a= ?KI,cl %9RF f>Jr|#k 本票promissory note (P/N)
I,'k>@w{s hDq`Z$_+KX H]jhAf<h -[DOe?T 押汇负责书||押汇保证书letter of hypothecation
{$Gd2gO :<#nTh_@\' Y7[jqb1D HgkC~' 副保||抵押品||付属担保物collateral security
qWKAM@ y<bDTeoo ^Js9 s8?$ '!a'ZjYyi 担保书trust receipt||letter of indemnity
ohGfp9H g2/8~cn8z x~j`@k,; ApXy=?fc 承兑||认付acceptance
a+T.^koY :TC@tM~Oy x
7x\Y(@ mcX/G
O} 单张承兑general acceptance
e01epVR; *``JamnSO 5j-YM g^ i&gNDx 有条件承兑qualified acceptance
p`#R<K Y]u+\y~ `P;s8~ Zdo'{
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附条件认付conditional acceptance
Yr=Y@~ XL gH3vk $WS @<]Ekkg fn6J*[` 部分认付partial acceptance
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