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。
\T?O. 会计报表statement of account
tti.- A
yDK-8a ;N|6C+y l3,|r QD 往来帐目account current
9viC3bj. o hpU7 ]3G2mY;`"% B4C`3@a 现在往来帐||存款额current accout
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r tP9}:gu qM)^]2_- ]So%/rOvX 销货帐account sales
'E9jv4E$n 4-MA!& #R$!| :BS`Q/<w 共同计算帐项joint account
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`wi=( %PpB$ 3c)LBM 未决帐项outstanding account
O;~1M3Ii 9ccEF6o0= g?ft;kR6S Q_Rr5/ 贷方帐项credit account||creditor account
N^)OlH P7n~Ui~U :3k(=^%G! No?pv" 借方帐项debit account||debtor account
4D8q Gti UU_k"D~ @m6E*2Gg Z`D#L[z$ 应付帐||应付未付帐account payable
iH2|w KM6r}CDHs e>[QF+e)y Lt
)t}0 应收帐||应收未收帐account receivable
# 8A|-u=3 ppxu\a lp6GiF _$\T;m>'A 新交易||新帐new account
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qH_ \(Iy>L. vR -/c MDRSI g 未决帐||老帐old account
j=7 ]"% qhogcAvE ?D#Vh a _M?: N:e 现金帐cash account
T"$"`A" Fw|5A"9'a' )|:|.`H b3Do{1BV 流水帐running account
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暂记帐||未定帐suspense account
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#,b1|af 过期帐||延滞帐overdue account||pastdue account
"`lRX C@K@TfK!M kWWb<WRW: &.d~
M1Mz 杂项帐户sundry account
SgJQH7N 419t"1b IE3GM^7\ il*bsnwpZv 详细帐单||明细表detail account
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/'\cU9 呆帐bad account
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K;/1 会计项目title of account
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+. J|s4c`= 会计薄||帐薄account-book
&0M^UvO WFtxEIrl3j GeE|&popO 4%B${zP(.} 营业报告书||损益计算表account of budiness||business report
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gT<E]_ qV5ME#TJ # *\PU 借贷细帐||交验帐account rendered
HdVGkv/ 1h|JKu0 NX$$4<A1 ;gf^;%FK 明细帐account stated
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Krz[ f 与…银行开立一户头to open an account with
kpEES{f Aj-}G^># %T!UEl`v "#(]{MY 与…银行建立交易to keep account with
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1lCa_ Ip|7JL0Z pkhZW8O 继续记帐to keep account
!<@Zf4
m G.1pg]P! a(!:a+9WOP X#IVjc:&L 与…有交易to have an account with
~,.Agx T5o9pmD u[y>DPPx yjc:+Y{5' 作成会计帐||有往来帐项to make out an account with
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#r zS]Yd9;X1 v$lP?\P;}X dX` _Y 清算||清理债务to make up an account
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BO V\^?V| 9w (QM-u ,:j^EDCsaJ 清洁帐目||与…停止交易to close ones account with
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n~k;9` TAIcp*)ZM 结帐to close an account
]Ocf %( CZt)Q4 d'J))-*#UO d2Bn`VI 清理未付款to ask an account||to demand an account
&$|k<{j[<f =D<46T=(RB Ay/ "2pDZ e%o6s+" 结清差额to balance the account with
r)q6^|~47 |&o%c/ UII R$,XB oe# :EfT 清算to settle an account||to liquidate an account||to square an account
ZoF\1C ^ P.=&:ay7? Hi|' rV54-K;`0 审查帐目||监查帐目to audit an account
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1n1_Z -%NT)o 0'% R@| 检查帐目to examine an account
/m(vIl Kw+?Lowp \&n]W\ v_En9~e^n 转入A的帐户to charge the amount to As account
/)e&4.6 p(:\)HP)R H@.j@l J#!:Z8b 以计帐方式付款to pay on account
!i2=zlpb[ ^D
;X %DbL|;z1 >x eKO2o 代理某人||为某人on ones account||on account of one
L Lm{:T7 |JtdCP{ 8yF15[' W -8<sv$b 为自己计算||独立帐目on ones own account
<U (gjX RgZBh04q _A;jtS)SY Ot`jjZ& 由某人收益并负风险on ones account and risk||for ones account and risk
VX2KE@ %F` cNw] !FX;QD@" -yy&q9 由某人负担for ones account||for account of one
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*BA k*\WzBTd |)B&-~a+p 按某人指示||列入某人帐户by order and for account of one
cAogz/<S kS%FV;9>( G!C2[:[g &&\ h%-Jc 列入5月份帐目for May account
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编入某中帐项下to pass to the account of||to place to the account of
T2AyQ~5~ ><mZOTn e; DGz'Dn 7<<pP 寄出清算书to send in an account||to send in render an account
Zz'(!h Uy rp6Y&3p. 0m(/hK Xai , 支票薄cheque book
z | Hl*T ; =ai]AYW d+[yW7%J Z,M?!vK 支票陈票人cheque drawer
<UQaRI[55 |FHeT*" m"t\@f M`*B/Fh2 持票人cheque holder
>0k7#q}O y\$B9KX Am'5| _r0oOp E 不记名支票cheque to bearer||bearer cheque
S$HzuK\f QrDzfe[ BNw^ _j1 #I|Vyufw 记名支票||认人支票cheque to order
(C={/waJ OmQSNU.our S7N3L." 5"u-oE& 到期支票antedated cheque
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%6j|/|#] 未到期支票postdated cheque
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保付支票certified cheque
Q^$IlzG7i ]:(>
r&' c[}h( jkP =24)`Lyb 未获兑现支票,退票returned cheque
oUIa/}}w5 :{pvA;f H0Qpc<Z4/ 5V!L~# 横线支票crossed cheque
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go0 ol^V@3[< ](a*R 普通横线general crossing
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\j%zD .\= GfF' 特别横线special crossing
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hdi)C,7Y 空白支票blank cheque
3P 3x^NI XeX0\L')R x tg3~/H ?vPw I 失效支票,过期支票stale cheque
1fM=>Z W -<E p<7{ d!7cIYVZ osyY+)G'sV 普通支票open cheque
<&\HXAOd .",E}3zn $j0]+vT X[_w#Hwp- 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
y?GRxoCD"e ^Crl~~Gk` ]b4*`}\ htk5\^(X 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
A<2_V1 p/>}{Q )Y zD}dvI} wr,X@y%(! 支票换现金||兑现to cash a cheque
ZGK*]o=) &?YbAo_K mj=$[y( Yf&x]<rkCp 清理票款to clear a cheque
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Tzmo
yY 保证兑现to certify a cheque
zm4Okg)w@ eyBLgJt8P jv<BGr=4; KArt4+31 填写支票数额to fill up a cheque
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v J5h;~l!y Bm2"} = 支票上划线to cross a cheque
`=0}+ gd^1c}UZX G/>upnA{w Ql&5fyW 开发支票to make out a cheque
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{}^B w^EAk(77 Sx?IpcPSm 签发支票,开立支票to draw a cheque||to issue a cheque
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hz{=@jX uq~$HXdc JYA$_T 透支支票to overdraw a cheque
"- @{ ) zY_BnJ^ S]mXfB(mh S"0<`{Gv 背书支票to endorse a cheque
*>,8+S33r{ +LeZjA[ e2CjZ" C pYIm43r H 请付票款||清付票款to pay a cheque||to honour a cheque
'MH WNPG0 VCfa<hn !4TM gM @T[}]e 支票退票to dishonour a cheque
<seb,> : Y ]&D;w d6,SZ*AE 9gR@Q%b) 拒付支票to refuse a cheque
H"lq!C` B|U*2|e $}RBK'cr} g>)&Q>}=W 拒付支票to stop payment of a cheque
5:v"^"S z 8$9<z !j[Oyr| 6&/n/g 提示要求付款to present for payment
s)X'PJ0&Bs 0V6gNEAUg N9 @@n:JT 9nF;$HB 见票即付持票人payable to bearer
7\I,;swo TY}9;QL: s<,[xkMB `Mx&,
;x 支付指定人payable to order
gE2k]`[j] >8h14uCk 7
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7 已过期||无效out of date||stale
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| LdDL953 gI<e=|J6w ~5LlIpf36| 请给出票人R/D||refer to drawer
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(#^jAj ?/"Fwjau C3 >X1nU 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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LBZ"vR Dn/{ s$\ ~nO]R 文字与数字不一致words and figures differ
j6x1JM ]M%kt +u! TY,5]*86I& 5WJof`M 支票
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~1e?9D 时间已过account closed
2P)*Y5`KBH z+IHt( n?uVq6c qy@v,a 更改处应加盖印章alterations require initials
h\C" ti2 l0AVyA4RFV *^ag wQ` [!Uzw2 MP"Pqt
z*,P^K 0T 时间已过effects not cleared
U Px7u%Do P]V/<8o.53 6,Aj5jG 3O % u? 停止付款payment stopped
G.Z4h/1< _19x`J3 dC&{zNG ,]CZ(q9- 支票毁损cheque mutilated
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"p,TYjT?R Z?@1X`@ 汇款||寄钱to remit||to send money
7,vvL8\NHu Wk3R6
V %A 4F?/E 6k14xPj 寄票供取款||支票支付to send a cheque for payment
^)-* Ubzz WEX6I16 @log=^ s
Yp?V\Y" 寄款人a remitter
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-w7g} y9<]F6TT "Yh[-[, 收款人a remittee
#p<1@, 4(2iR0N gZ{q85C.> H~fX>6> 国外汇票foreign Bill
sf""]c$ PWErlA:58 6:
PQkr #~ikR.-+Eq 国内汇票inland Bill
k2]Q~ $inpiO|s
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nRR 跟单汇票documentary bill
mn5mdrv3WZ Ojea~Y]Sr JI&ik_k3 SM3qPlsF 空头汇票accommodation bill
8vP:yh@ g7>p, (t^&L .)eJL 原始汇票original bill
8[2.HM$Y ]J`yh$a Y$tg
z) D4';QCwo 改写||换新票据renewed bill
A'jw;{8NpF FrPpRe %! B Q)1)8r :#yjg1aej 即期汇票sight bill||bill on demand
ez2rCpA ux8: +a@:?=hc FNQR sNi …days after date||…days after date…日后付款
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kZmE, J~\`8cds !21#NCw …months after date||…months after date…月后付款
47(/K2 +x?_\?&Ks S7/0B4[ L%3m_'6QP 见票后…日付款…days after sight||…days sight
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iF @(;zU~l/ h[Hn*g 见票后…月付款…months after sight||…months sight
a.oZ}R7'Y QH?}uX'x)G k@,&'imx d&!ZCq#_e 同组票据set of bills
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=|@%5&.P 单张汇票sola of exchange||sole of exchange
Wix/Az %`o3YR uude<d"U 5)}3C_pmW 远期汇票usance bill||bill at usance
"q-,140_ Oyfc! kX\\t.nH L `7~~ 长期汇票long bill
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vVQ ^p'iX4M upD2vtU Q@7-UIV|q 短期汇票short bill
Hl@)j Cfz020u`g 319 &: !jV}sp<Xp 逾期汇票overdue bill
d#?.G3YmK 0cd`. ZF d"7l<
y5 s'4S, 宽限日期days of grace
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iMr Np 电汇telegraphic transfer (T.T)
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f# JZCRu_M>| 0K0[mC}ZwM 邮汇postal order||postal note (Am.)||post office order||money order
[sM~B =h`yc$
A(2 5<?O S &B (#4 本票promissory note (P/N)
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8veYs` 押汇负责书||押汇保证书letter of hypothecation
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#v r9x.c7=O ,ZVC@P,L 副保||抵押品||付属担保物collateral security
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~S\Ee 2e> `%8by y@$ 担保书trust receipt||letter of indemnity
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2 ?A[q/n:K t+R8{9L- CC(At.dd 承兑||认付acceptance
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t1T& 单张承兑general acceptance
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R\ .?gpIZv EF7Y 4lp t@a2@dX| 有条件承兑qualified acceptance
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%gl! t%<@k)hd~G ~*Fbs! ;, 附条件认付conditional acceptance
?a8 o.&`l [Rz9Di ; 7=YjY)6r^ A4}6hG# 部分认付partial acceptance
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