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。
|R.yuSL)( 会计报表statement of account
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h(=<-p@ RJD{l+ lTC0kh 往来帐目account current
{py%-W %SC Jmn2 xt|^~~ / `df!-\# 现在往来帐||存款额current accout
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7l%- 销货帐account sales
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64up! 共同计算帐项joint account
P")I)>Q6 lk>\6o: !=eNr<:V. 4'z)J1M 未决帐项outstanding account
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- tl@H 贷方帐项credit account||creditor account
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Q1 ulxlh8= 借方帐项debit account||debtor account
A,F~*LXm @<P2di t+a.,$U B>nj{W<o 应付帐||应付未付帐account payable
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`s|]VNt nG<oae6z" *k7BE_&*0Z 1(@$bsgu2 应收帐||应收未收帐account receivable
%M`48TW) u@dvFzc 7?yS>(VmT OTF/Pu$ 新交易||新帐new account
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,@ R%KF/1;/ TR3U<: t8-P'3,Q$ 未决帐||老帐old account
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_8 T3fQ #p 现金帐cash account
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5h I(^0/]' 流水帐running account
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lWyH9 36{GZDGQ 暂记帐||未定帐suspense account
8;?4rrS X8ulaa Kn:Ml4[; ,jRAVt+{N 过期帐||延滞帐overdue account||pastdue account
5hmfdj6 0{b} 1D Nbr$G=U > T* `Y0P 杂项帐户sundry account
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B 'TS_Am?o 详细帐单||明细表detail account
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:m<&Ff} 5;}W=x^$a #B5,k|"/,M 呆帐bad account
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a,eB '{AB{)1 Z jmQ I Id4w~| 会计项目title of account
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A% (|BY<Ac3 ]^C 8Oh< 会计薄||帐薄account-book
J> B`mJT*B[ KZjh<sjX| tQ{/9bN?P 营业报告书||损益计算表account of budiness||business report
tle`O)&uo P)K$+oo ~snj92K 8)0]cX 借贷细帐||交验帐account rendered
gNEcE9y2 es*$/A | @AXW >IIq_6Z# 明细帐account stated
96^aI1: y`va6 %u{ +b-ON@9]J` e\C-a4[C8P 与…银行开立一户头to open an account with
4Et(3[P71 hty'L61\z Qx4)'n ,m<YSMKX 与…银行建立交易to keep account with
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;Hb7p3N 7z$Z=cs 继续记帐to keep account
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_BP%@o eJo" Z ;}+M2Ec51 与…有交易to have an account with
NTt4sWP!I <uuumi-!%G i%9vZ U"7o;q 作成会计帐||有往来帐项to make out an account with
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Lw\u{E@ WkuCnT 清算||清理债务to make up an account
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A1p~K*[[ 清洁帐目||与…停止交易to close ones account with
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;$iT]S i?/Q7D<P 结帐to close an account
-4x! #|] MZ"V\6T] 4C`RxQJM ]S%_&ZMCM 清理未付款to ask an account||to demand an account
lf`ULY4{ STwGp<8 wG)e8,# sc]#T)xG 结清差额to balance the account with
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T)e2IXGN <ci(5M -dovk?'Gj
清算to settle an account||to liquidate an account||to square an account
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{W q%G[tXw 审查帐目||监查帐目to audit an account
qVh?%c1.Y jP<6J( p^Ey6,!8]D ,u|>%@h 检查帐目to examine an account
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"S#$:92 ky|k g@n{ sFZdj0tQ4 转入A的帐户to charge the amount to As account
`pfgx^qG 3_@IE2dA Mcc%&j (^~a1@f,J 以计帐方式付款to pay on account
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9#] 2`Bb9&ut> F7<M{h5s 5:38}p9` 代理某人||为某人on ones account||on account of one
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zr ez* 为自己计算||独立帐目on ones own account
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12J9P 由某人收益并负风险on ones account and risk||for ones account and risk
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vV"YgN: 由某人负担for ones account||for account of one
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C B0RVtbK :JBtqpo2 按某人指示||列入某人帐户by order and for account of one
R1hmJ rk%pA-P2 _H U>T IHW s<U 列入5月份帐目for May account
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*VK{O)o 编入某中帐项下to pass to the account of||to place to the account of
jKcl{', @sa_/LH!K xTG5VBv YO.ddy*59 寄出清算书to send in an account||to send in render an account
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hLhrZ <bJ|WS| 支票薄cheque book
PQi(Oc ~2[kCuu Z!q$d/1 j<WsFVS 支票陈票人cheque drawer
NHU5JSlB +bso4 }rS I<W<;A jc32s}/H 持票人cheque holder
jU 3ceXV \ %xku: RHd no C -j Nnx* 不记名支票cheque to bearer||bearer cheque
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z9 r^E(GmW ^!O!HMX0 记名支票||认人支票cheque to order
h8k\~/iJ `S3)uV]I i6FJG\d ^\S~rW.3_ 到期支票antedated cheque
Vv`94aQTD ]l=CiG4!M ]:n9MFv
jMX+uYx M 未到期支票postdated cheque
^IvQdVB W}k/>V_ RP 6<#tq, M)JozD% 保付支票certified cheque
{QN 5QGvK 8B "^}y\0 +~==qLsU +~1FKLu 未获兑现支票,退票returned cheque
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lGC R 横线支票crossed cheque
39pA:3iTd Rb^G~82d? VV[Fb9W ; qx0F*EH| 普通横线general crossing
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u( 8F$]@0v`% <jaQ0S{| J_<6;# 特别横线special crossing
mYk~ ]a- [1Qg * %n,_^voE )RWY("SUy1 空白支票blank cheque
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I 3<1x>e2nT eT2Tg5Etc 失效支票,过期支票stale cheque
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(h iJKGzHvS Nn?$}g 普通支票open cheque
{=,I>w]T|W q}z`Z/`/ X<v1ES$ MlbcJo3 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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[2Sm(7 $:A80(#+ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
R$QhuxT| \W\*'C8q\ iG=Di)O ZhC,nbM 支票换现金||兑现to cash a cheque
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qt$GO ^HE@ [b 清理票款to clear a cheque
(Y^tky$9 |GP&!] b9v<Jk |tse"A5Z 保证兑现to certify a cheque
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HA@B 填写支票数额to fill up a cheque
8L6b:$Y3@C Zzb?Nbf :s-9@Yl| V"} Jsr 支票上划线to cross a cheque
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B!~@Vf F'B0\v= _]eyt_ vF[ 4kDHk 开发支票to make out a cheque
6mgLeeY d..JW{ @*|T(068& ,^DP 签发支票,开立支票to draw a cheque||to issue a cheque
[r'A8!/|[ ~sq@^<M)s [Q/kNK _8\B~;0 透支支票to overdraw a cheque
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$3%+N|L ojA !!Ru }Fox 背书支票to endorse a cheque
}u{gQlV ~-R2mAUK 33&\E- Q> ovDPnf( 请付票款||清付票款to pay a cheque||to honour a cheque
G!h75G20 qL[SwEc $q.}eb0 g=,}j]tl 支票退票to dishonour a cheque
8Kk41 = ibG>|hV (Q8r2*L wkV'']= Xg 拒付支票to refuse a cheque
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yZTg J(wFJg\/ Zs ,6}m\ 拒付支票to stop payment of a cheque
)+w1nw|m }Gy M<!: n1:q:qMR1 a#& ( i 提示要求付款to present for payment
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ARs]qUY 见票即付持票人payable to bearer
gU NWM^n 0r8Wv,7Bo bX`Gv+ Vo6g /h?` 支付指定人payable to order
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j4:j EbVva{;#$; DH.UJ+ vUOl@UQ5 已过期||无效out of date||stale
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C^@w =;b3i1'U G.v(2~QFd 请给出票人R/D||refer to drawer
m]vV.pwv FouN}X6 9cU9'r# h ?:-:m'jdU 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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KLE)+| 文字与数字不一致words and figures differ
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q.bG zNdkwj p+ ~id:Rh>o x;\/Xj; 支票
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ela^L_N hF 时间已过account closed
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OWDy 2lOUNx Q$ -B&(&R T?1V%!a;f 更改处应加盖印章alterations require initials
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_vDmiIn6K 时间已过effects not cleared
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!W ?+.C@_QZQ y_=y% 停止付款payment stopped
2A[hMbL Fb=uN g$?^bu dxv tqCkqmyC 支票毁损cheque mutilated
6=;(~k&x9: QuPz'Ut# F P|cA^$< J{Kw@_ypP 汇款||寄钱to remit||to send money
vc&+qI+I3 f17E2^(I(} FiUwy/,ZV 6[c|14l 寄票供取款||支票支付to send a cheque for payment
o5NmNOXm dnU-v7k,{ Br7q. tHZ"o!(S 寄款人a remitter
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]rH[+t- tm^joK[{|J -P/DmSS8V 收款人a remittee
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国外汇票foreign Bill
jS##zC k'#3fz\ to</ n9}BT^4 v 国内汇票inland Bill
i#t-p\Tcz ]Z8u0YtM) PENB5+1OK ,.cR @5qI 跟单汇票documentary bill
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* tJrGRlB> 空头汇票accommodation bill
sA|SOAn fI<LxU_n: YYYF a d\]KG(T 原始汇票original bill
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h]ae^M {/,(F^T>2 'kt6%d2 改写||换新票据renewed bill
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"a s)r!3HS 即期汇票sight bill||bill on demand
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W%>8 …days after date||…days after date…日后付款
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=;M/ …months after date||…months after date…月后付款
M*gvYo ]A%3\)r JP<j4/ ]?@ [Ny=0 见票后…日付款…days after sight||…days sight
y,x 2f%x w)+1^eW XKky-LeJ %QEBY>|lI 见票后…月付款…months after sight||…months sight
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~ad#iN 同组票据set of bills
z.-yL,Rc`- ~iH a^i?2* <|_>r`@%l ,W)DQwAg 单张汇票sola of exchange||sole of exchange
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yO%^[c? Tty'ysH q *&H 远期汇票usance bill||bill at usance
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+ m-88 % akW43cE 长期汇票long bill
_F6<ba}o3 &SbdX #U`AK9rP_g lu"0\}7X 短期汇票short bill
OXrm!' |hika`35K TS6xF? IN bV6jZL 逾期汇票overdue bill
7@<.~*Bl6 tJ;qZyy( >B0AJW/u Gb`)d 宽限日期days of grace
D8L5t<^1R 1<_][u@ qG;tD>jy =|E
" 电汇telegraphic transfer (T.T)
GbQi3% L'{W|Xb+ C5dM`_3L 68u?}8} 邮汇postal order||postal note (Am.)||post office order||money order
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|[{$&B 本票promissory note (P/N)
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z 押汇负责书||押汇保证书letter of hypothecation
1}\p:` G%bv<_R =_-u;w1D GoybkwFjZ 副保||抵押品||付属担保物collateral security
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',f 3F|p8zPS Hdew5Xn(: 担保书trust receipt||letter of indemnity
5m~9Vl-& uluAqDz` ]4H)GWHKg EX_j|/&tZ 承兑||认付acceptance
O +o)z6( o^2MfFS M5WB.L[@q `(HD'f ud3 单张承兑general acceptance
kMVr[q,MEq Jd7chIK %.=}v7&<z ~4~r 有条件承兑qualified acceptance
bfA>kn0C 6{.U7=" qa^cJ1@ ^~V2xCu! 附条件认付conditional acceptance
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Q NW fPD.np} ;EJ!I+ <w^u^)iLy1 部分认付partial acceptance
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