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。
G@j0rnn>B 会计报表statement of account
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* F2X0%te Z0l+1iMx ID/F 往来帐目account current
O*#*%RL| utr:J \l~*PG2 1^gl}^|B 现在往来帐||存款额current accout
qP<Lr)nUH Yw0[[N<SW ?IpLf\n- ~Jf{4*>y 销货帐account sales
NO :a; W^"AU;^V56 jlxpt)0i ~K@'+5Pc 共同计算帐项joint account
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3Y8 未决帐项outstanding account
@V!r"Bkg. XC+A_"w) 4bgqg0z> fDSv?crv 贷方帐项credit account||creditor account
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5z#_}C$ 借方帐项debit account||debtor account
&4_qF^9J t45Z@hmcW [+P#tIL tor!Dl@Mo 应付帐||应付未付帐account payable
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)Ue b".L_Ma1* {26ONa#i 应收帐||应收未收帐account receivable
`/_G$_ yDGVrc' p'om- Si~vDQ7" 新交易||新帐new account
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hfb ftw *oybD=%4 3'X.}>o 未决帐||老帐old account
a`0=AQ =)7s $
p @$z<i `4 twx[s$O'b 现金帐cash account
E6 WA}_ Pfs;0}h5 |n] d34E Ox@P6|m 流水帐running account
=lpQnj" 12+>5BA /:FOPPs BX yo 暂记帐||未定帐suspense account
8}(]]ayl v~Y^r2 Y&K;l_ \W`w` o 过期帐||延滞帐overdue account||pastdue account
M8TSt\ x]33LQ1] w[ ~#av9 kTvd+TP4 杂项帐户sundry account
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[2Ud]l:6E ZGd!IghL 详细帐单||明细表detail account
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-_ NG6& :4! 呆帐bad account
ny54XjtG, k|!EDze43? J.|+ID+ B9J&=6`) 会计项目title of account
fX|Y;S-@+ to$h2#i_ @i*|s~15 f@c`8L@g 会计薄||帐薄account-book
%Ijj=wW EEW_gFn vZBc!AW Qg<(u?7N 营业报告书||损益计算表account of budiness||business report
^) s2$A:L cx0*X* v 7x:dcV <(-hx+^ 借贷细帐||交验帐account rendered
`FC( c7FRI0X "l*`>5Nn9 I2nhqJy^ 明细帐account stated
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UCClWr 82DmG@"s2 与…银行开立一户头to open an account with
d8x \ [bk?!0]aV 9,r rQQD_ d:U9pC$ 与…银行建立交易to keep account with
oGRhnP'PF+ n .RhxgC< 8zR~d%pK _Iv6pNd/ 继续记帐to keep account
v3jg~"! _n` a`2C|m &sL&\+=<( ZKckAz\# 与…有交易to have an account with
5x>}O3Q_ 81i655!Z k4[|'Dk? ]h5Yg/sms 作成会计帐||有往来帐项to make out an account with
'4#}e[e e;[F\ov% 5)MS~ii >M/V oV 清算||清理债务to make up an account
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1WM+ fk x \= 清洁帐目||与…停止交易to close ones account with
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#c66) >b{q. Bjz Pz 结帐to close an account
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d]f -#HA"7XOE H,u<|UMM_ 清理未付款to ask an account||to demand an account
<U\B!fO' HEM9E&rL X'qU*Eo #Ibp( 结清差额to balance the account with
SF<c0bR9 [6XF=L,! ^kB8F"X F ;2w1S^ 清算to settle an account||to liquidate an account||to square an account
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>JQ]m ,~]tg77 O2%? 审查帐目||监查帐目to audit an account
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][5 检查帐目to examine an account
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>)M`IU[d^. y3o25}" 转入A的帐户to charge the amount to As account
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Cv4=S 以计帐方式付款to pay on account
Pf\D-1gi wlqpn(XR u /\EtSH PC-"gi=h 代理某人||为某人on ones account||on account of one
zPjHsulK }%_ b$ L'0B$6 mSb#Nn6W 为自己计算||独立帐目on ones own account
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1^8wvX .xm.DRk3 V#S9H!hm$ K)DDk9* 由某人收益并负风险on ones account and risk||for ones account and risk
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T{3o;A 由某人负担for ones account||for account of one
|m^k_d!d =06gj)8 yEhTNBa*h{ O\"3J(y, 按某人指示||列入某人帐户by order and for account of one
-v]Sr33L )W;o<:x3 z4jR[x, JSCZ{vJ$ 列入5月份帐目for May account
,>0* @2 (2^gVz=j #/Vh|UeX 'kL#] 编入某中帐项下to pass to the account of||to place to the account of
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Zd*)M[ }}\vV} s XH}\15X 寄出清算书to send in an account||to send in render an account
QSszn`e 8TLgNQP QD:{U8YbF$ LHkc7X$ 支票薄cheque book
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g4nrr\ 支票陈票人cheque drawer
w~"KA6^ 6/r)y+H %t" CX5n Z7hgA-t 持票人cheque holder
iw8yb;|z;A N343qU 3L_\`Ia9 kt["m. 不记名支票cheque to bearer||bearer cheque
->g*</ X\@C.H2ttY R3;Tk^5A ND>r#(_\ 记名支票||认人支票cheque to order
ifUGY[ L 2[RoxKm O4cr*MCb5 1m:XR0 P 到期支票antedated cheque
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r&k48@ $c:ynjL|P- VC\ S'z 未到期支票postdated cheque
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2eK t<z`N-5* Tgm nG/Z j3{I /m 保付支票certified cheque
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[ 未获兑现支票,退票returned cheque
X(]WVCu zF8dKFE~ AX;8^6.F3 )Ch2E|C?=8 横线支票crossed cheque
LcB]Xdsa( -0$55pa/@: }z _ b[t> te 普通横线general crossing
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特别横线special crossing
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空白支票blank cheque
%Y<| ;0v 9[b<5Llt s%C)t6`9 6*B1 9+- 失效支票,过期支票stale cheque
&]e'KdXF ~P8tUhffK ewa wL" Szq/hv=Q 普通支票open cheque
s \;" X 2XFU1 AW uC+V6; C([phT; 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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`}zlml 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
,&jhlZ i ;1`fC@rI {QcLu"?c s} UjGFP 支票换现金||兑现to cash a cheque
"!Uqcay- @&%'4j&+ p7veQ`yNc PD&\LbuG 清理票款to clear a cheque
VL%UR{ 1rv)&tKs 9N9L}k b =yr0bGy`- 保证兑现to certify a cheque
6+.uU[x@ A )^`?m3 C\/xl#e<@ C~nzH,5 填写支票数额to fill up a cheque
QrB@cK] y4t7`-,~ @hJ%@( |uqf:V`z: 支票上划线to cross a cheque
5mJ JU T*#/^%HSG PZE0}>z l)Pu2!Ic 开发支票to make out a cheque
u.mJQDTH DF1I[b=] bSfpbo4( FME3sa$ 签发支票,开立支票to draw a cheque||to issue a cheque
LQtj~c>X-| v1BDP<qU2 fBRo_CU8! CK,7^U 透支支票to overdraw a cheque
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B qQA}Z*(m 背书支票to endorse a cheque
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`Hjmg< b4E:Wn9x 请付票款||清付票款to pay a cheque||to honour a cheque
lzYEx r G4';V^q ~aMlr6; E=e*VEjy 支票退票to dishonour a cheque
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@ 6^]!gR#B 拒付支票to refuse a cheque
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cWi}V ~-EOjX(X'E <\NY<QIwFw 拒付支票to stop payment of a cheque
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#9X70|f V'kX)$ 提示要求付款to present for payment
[x9KVd ^d ny`#%Vs i'9vL:3 2^^`n1?' 见票即付持票人payable to bearer
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q2v >sK!F$ 已过期||无效out of date||stale
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c,Mq' 请给出票人R/D||refer to drawer
c17_2 @N yp$_/p O=2 {5F-5YL+> Olh<,p+x 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
poToeagZ~Q G*-b}f TNGU6j}oq H`0|tepz 文字与数字不一致words and figures differ
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A %@.v2 cT Y8o)FVcyNy -?mfE+kt 支票
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`-3Ow[ 时间已过account closed
D'J0wT# <$X3Hye 5*1D$mxD" Z@3i$8 更改处应加盖印章alterations require initials
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w]]8dz 时间已过effects not cleared
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\ [1 >AcrG] 停止付款payment stopped
22.8PO0 qYlhlHD &o,<ijJ:^m }Q=!Y>Tc 支票毁损cheque mutilated
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3q(a<p ZuS0DPS`L iZM+JqfU|D 汇款||寄钱to remit||to send money
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Ss4ZXC )i!o8YB Jo@|"cE= 寄票供取款||支票支付to send a cheque for payment
=Ur}~w&H8 r\/9X}y4z >D(R YI [3{W^WSOz 寄款人a remitter
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S3ZeN,kZ Fsif6k=4 2T V X)q<\ 收款人a remittee
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[>S;) J6L K 国外汇票foreign Bill
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d uF1~FKB 国内汇票inland Bill
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XqW@rU 跟单汇票documentary bill
4KH45|;3 }M3fmAP} c6X}2a' eS<lwA_ 空头汇票accommodation bill
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2 1@QZnF5[ <;#~l* PDrZY.- 原始汇票original bill
&Nczv"TM n#wI@W>%+ S5G6Rj@W iy 14mh\ ~ 改写||换新票据renewed bill
z#]Jv!~EPE b0Kc^uj5 +YqZ(( 11<KpxKpk 即期汇票sight bill||bill on demand
8;Yx<woR ds?v'| 34d3g Y0_),OaY …days after date||…days after date…日后付款
++V=s\d7 20Z8HwQi DR c)iE>@ 89wU-Aggq …months after date||…months after date…月后付款
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M O }(VlR2 见票后…日付款…days after sight||…days sight
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\ +eX@U;J,g 见票后…月付款…months after sight||…months sight
op6CA "w 0 0M@ 2U; t(,dn' Qt/8r*Oe 同组票据set of bills
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He? 单张汇票sola of exchange||sole of exchange
Um: Hrjw nSkPM5\TI 6Qx#%,U^ J `~ * @q! 远期汇票usance bill||bill at usance
e(I=^#u6 DBT&DS ui@2s;1t ~d6DD;`K 长期汇票long bill
#_(jS+lP?k 9\]^|?zQ` |j VM&R2s }C#;fp"L 短期汇票short bill
1f8GW QC X8IIHG GF5^\Rf aMvI?y { 逾期汇票overdue bill
$pFo Rv 7g(F#T?;' a)#1{JaoY 6p?JAT5 宽限日期days of grace
m/qbRk68s y!!E\b= DNj"SF(J K"[AxB'F 电汇telegraphic transfer (T.T)
W"k8KODOY a\:VREKj, N~NQ6:R[ ,$
^C4I 邮汇postal order||postal note (Am.)||post office order||money order
%B)6$!x 'qF#<1& ty*@7g0k o`q_wdy? 本票promissory note (P/N)
[_.5RPJP8 &g~ wS@ Wxbq)Z[V nE^Qy=iE 押汇负责书||押汇保证书letter of hypothecation
zdEPDdB ]/B$br'O{? rJ!{/3e Eyh51IB. 副保||抵押品||付属担保物collateral security
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W!"}E%zx 担保书trust receipt||letter of indemnity
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r@o6voX ?&^?-S% p 承兑||认付acceptance
fz3lV W5' 3$,X9 'D%w|Pe?Q _C+b]r/E 单张承兑general acceptance
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nj] ?"KC-u| ]Bm>-*@0N bC3 F 有条件承兑qualified acceptance
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+X }h}<!s X K5<Tg R3!@?mcr 附条件认付conditional acceptance
ZDC9oX @ brZ sAQ+k fI7j):h; XJ0oS32_wK 部分认付partial acceptance
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