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。
FY'dJY3O 会计报表statement of account
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fwI| 1= VJ&D; Z|m`7xeCy >)nS2bOE 往来帐目account current
&Z^(y}jPr ot%.M*h- iLX_T]1 eVz#7vqv 现在往来帐||存款额current accout
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j0zw> Fd$!wBL MDa7 B +4 销货帐account sales
@cvP0A PS>x,T ](0mjE04<d 4`v!Z#e/aX 共同计算帐项joint account
m@G i6 S33j?+Vs %j,iAUE< TpfZ>d2 未决帐项outstanding account
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`2R8 贷方帐项credit account||creditor account
3z =^(Y I[Ic$ta MN8H;0g- n(ir[w#,]" 借方帐项debit account||debtor account
s95F#>dr W[''Cc. oy.[+EI`| UXr5aZ7y 应付帐||应付未付帐account payable
#Z,E><t `FF8ie 8L 7:=k`yS, S]/b\B.h+ 应收帐||应收未收帐account receivable
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h=QW5 新交易||新帐new account
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8yn vhF# dbdM"z4 'o4p#`R:8 Jl<ns,Zg 未决帐||老帐old account
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} ~eh0[mF^] r|<DqTc6l Bik*b)9y2 现金帐cash account
?,knit2x i?@M >7Jr^o#|_x x i~uv?f 流水帐running account
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U7W ^-)txC5{T %8.J=B 暂记帐||未定帐suspense account
9/ovKpY Td\o9 5r,r%{@K B}?IEpYp 过期帐||延滞帐overdue account||pastdue account
"j<bA8$Vw kyw/LE3$- i&Fiq&V)[ N5U)*U'-u 杂项帐户sundry account
R*pC.QiB~ %D}H|*IPu R=j% S! F'm(8/A$ 详细帐单||明细表detail account
"UVFU-Z m6mwyom. cQj-+Tmu JC?N_kP%W 呆帐bad account
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zDa=7 J ->{d`-}m' -Sv"gLB Q%S9fq,q 会计项目title of account
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Qy }YhtUWz]. Ddju~510 d 4?d4;{ 会计薄||帐薄account-book
/'.=sH 2;3f=$3 oFsM6+\/S GwU?wIIj^ 营业报告书||损益计算表account of budiness||business report
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- | t QiFC 借贷细帐||交验帐account rendered
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9 y- 明细帐account stated
y@V_g' 1j-te-}"c /$N~O1"0) u6u=2 与…银行开立一户头to open an account with
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"+?bv/ IeX^4rc( tvKAIwe 与…银行建立交易to keep account with
BQ</g* $; TJ8E"t*) vl Ez9/H SlLw{Yb7\. 继续记帐to keep account
?(6m VyIe 4\ c,)U} \VMD$zZx qSCv )S( 与…有交易to have an account with
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t^@ 作成会计帐||有往来帐项to make out an account with
CWo1.pV w zQ6p+R7D %6%<?jZ `fXyWrz-k 清算||清理债务to make up an account
b#)UUGmI s?Uh| BfB 98jN)Nl,oD X .F^$ 清洁帐目||与…停止交易to close ones account with
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?; gd/H``x|Y ,tH5e&=U01 T=a=B( 结帐to close an account
C`jM0Q 5v\!]?(O; ,B<l <AlZ]~Yct 清理未付款to ask an account||to demand an account
x3ERCqTR ixm&aW6< DmVP }ov&.,vQ 结清差额to balance the account with
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==z" sAJ7R(p bOp54WI-g 清算to settle an account||to liquidate an account||to square an account
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CG BElJB&I /%aiEhL 审查帐目||监查帐目to audit an account
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检查帐目to examine an account
;< )~Y- ^taBG3P *Oc.9 F88" 9vNkZ-1 转入A的帐户to charge the amount to As account
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8@{OR"Ec 以计帐方式付款to pay on account
./j,Z$| p,pR!qC> Cd79 tu| d%I"/8-J 代理某人||为某人on ones account||on account of one
Uawpfgc} Sw`RBN[ yo [+*$\ K-<^$VWh 为自己计算||独立帐目on ones own account
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SH\ R.[Z]-X ,6!rR,0 '$As<LOEd/ 由某人收益并负风险on ones account and risk||for ones account and risk
pu!d qF< G!8Z~CPF kL7#W9 ffXyc2o 由某人负担for ones account||for account of one
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~8 8By,#T". 按某人指示||列入某人帐户by order and for account of one
j#~Jxv%n 0yx 3OY ?T_3n: cWGDee( 列入5月份帐目for May account
}),w1/#5u8 bk<\ujH O?8Ni=] kY,U8a3! 编入某中帐项下to pass to the account of||to place to the account of
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7G8|54t &|%6|u9 RO0>I8c1c e}@)z3Q<l 寄出清算书to send in an account||to send in render an account
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G.V,0 +5.t. d Uw-p758dD 支票薄cheque book
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[U#72+K 支票陈票人cheque drawer
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H 2eeQ@]Wj[Z ~.PO[hC 持票人cheque holder
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$g$x<7 qj01] 不记名支票cheque to bearer||bearer cheque
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N++C 4>^K:/y 记名支票||认人支票cheque to order
'tN25$=V&W 4GG>!@| 30PZ{c&Rll Cp^@zw*/ 到期支票antedated cheque
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VHOfaCE 未到期支票postdated cheque
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QaM@ <";,GaZQ p3ISWJa! 保付支票certified cheque
xE}VTHFo' Ub0/r$]DK j4FeSGa sDgXU@ 未获兑现支票,退票returned cheque
RjJU4q 3QI?[R. h@7FY n}A\2bO 横线支票crossed cheque
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C\_zdADUb% 普通横线general crossing
a m-b!l!q^ 0Q"u#V Sp 2c<&eX8" vgn@d,v 特别横线special crossing
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2 Xf=XBoN| 空白支票blank cheque
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fyCtS 失效支票,过期支票stale cheque
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8} n<Svwa} 普通支票open cheque
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C8@TZ[w DPe]daF 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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2h M"q[ p f#%JSV"7 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
v/uO&iQw5 (-7ZI"Ku +i `*lBup$ 8$xPex~2 支票换现金||兑现to cash a cheque
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Mr+@c) 清理票款to clear a cheque
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xsl G@!z$ 保证兑现to certify a cheque
z;]CmR@Ki >1L=,M '2J0>Bla XA0(f* 填写支票数额to fill up a cheque
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`8cOK- @$Qof1j'% 支票上划线to cross a cheque
ydl jw m(D]qYwh W:&R~R NX* O_/ 开发支票to make out a cheque
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| '6Qy /R qOCJT Og7 |YJCWFbs8 签发支票,开立支票to draw a cheque||to issue a cheque
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o 78#!Q.## 透支支票to overdraw a cheque
$<@\-vYvr@ j dut4 nFc B,$l4m4 Rz%e>) 背书支票to endorse a cheque
n_[i0x7# Dkw%`(Oh/, yT OyDm- 4FeEGySow 请付票款||清付票款to pay a cheque||to honour a cheque
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1A$EY Q.-*7h8 /z."l!u6 支票退票to dishonour a cheque
=Cf] `&7RMa4= W-2i+g) -=$2p0"R 拒付支票to refuse a cheque
!jX4`/n2 _fTwmnA wjU.W5IR H(u+#PIIw 拒付支票to stop payment of a cheque
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LP#* s}x>J8hK 提示要求付款to present for payment
OTvROJP cH`^D?#se >X}{BDMb. S*W;%J5 见票即付持票人payable to bearer
V*n==Nb5L >G)qns9 d{+(Lpj^ oT+(W,G 支付指定人payable to order
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& uK*|2U6t 已过期||无效out of date||stale
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w*LbH]l<- `_AM` >_ vS;'}N 请给出票人R/D||refer to drawer
x/TGp?\g w8M2N]&: 8:;#,Urr t\y-T$\\ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
97~K!'/^+y :xeLt; cf8-]G?tK 9w^zY;Y 文字与数字不一致words and figures differ
/lD?VE 83;IyvbL M-9gD[m $3
8gs{+ 支票
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{[f,J; _vYzF+ 0Qd%iP)6 # mT]j"" 更改处应加盖印章alterations require initials
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8OAg~mQ15( 时间已过effects not cleared
ia{kab|_5 %`\]Y']R }5gr5g\OtP F>Jg~ FD* 停止付款payment stopped
1kFjas`g F,}s$v c~tAvDX b~Z=:'m8 支票毁损cheque mutilated
bEpMaBN =7jEz+w# R2^iSl%pj moO_-@i 汇款||寄钱to remit||to send money
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#A 1L[S*X 寄票供取款||支票支付to send a cheque for payment
0=[0|`x *8\(FVyG^ LM1b I4 :R+],m il 寄款人a remitter
_Y-$}KwY! "{F;M{h$}, \3^Pjx ,P@QxnQ 收款人a remittee
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/<4'B f5?hnt`m Z=9dMND 国外汇票foreign Bill
2V$9ei6 (!n-Age N$Hqa^!'T ;BTJ%F. 国内汇票inland Bill
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D jOl 1_ 跟单汇票documentary bill
v MWC(m T 46{*( *|'}v[{v^9 Yq;&F0paK 空头汇票accommodation bill
{Gkn_h-^ nHU3%%%cU 7SHo%bA P1QB`&8F 原始汇票original bill
liG~y| =g2\CIlVU6 Fe4esg-B< 7xDN.o*> 改写||换新票据renewed bill
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: ro]L}oE+ B}5XRgq 即期汇票sight bill||bill on demand
*2:Yf7rvI+ Na;t#, =+Tsknq Ja=N@&Z# …days after date||…days after date…日后付款
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7eH@n<]Y2 @}{VM)Fc+ F\P!NSFZV 2 ^ kn5 见票后…日付款…days after sight||…days sight
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AWeJ2 见票后…月付款…months after sight||…months sight
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:`G' >,w P!;dh qZc)Sa.S 同组票据set of bills
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"lb\c 0Cv4/Ar( /^WE@r[: 单张汇票sola of exchange||sole of exchange
W.sD2f kjfxjAS=m -*5yY#fw} k dUc& 远期汇票usance bill||bill at usance
Ut=0~x.=< ~l@%=/m 0MhxFoFO w7[0 长期汇票long bill
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]s LDSbd,GF 短期汇票short bill
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VS` 逾期汇票overdue bill
*,_2hvlz $jDD0<F.# O/'f$ Zj36 $Jt8d|UP 宽限日期days of grace
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dxa ROcY'- 电汇telegraphic transfer (T.T)
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v X@G[=Rs 邮汇postal order||postal note (Am.)||post office order||money order
0!)U *+j, I%C]>ZZh _LLW{^V ggzAU6J 本票promissory note (P/N)
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HDH +lW+H12 押汇负责书||押汇保证书letter of hypothecation
hlt9x.e.A s"gKonwI2 k{!iDZr&f, iFXUKGiV 副保||抵押品||付属担保物collateral security
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= ~r7DEy|+ 担保书trust receipt||letter of indemnity
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Fz: 99=[>Ck)G K7YT0cG jLpgWt`8)E 承兑||认付acceptance
)@?Qt2 ajg7xF{l) BIwgl@t!> ZC>`ca 单张承兑general acceptance
?^F*"+qI LD7? . `K@5_db\ S+4I[|T]Y 有条件承兑qualified acceptance
$u(M 4(} y?rK5Yos `Nxo0Q 50O7= 附条件认付conditional acceptance
qhv4R| ) lUy*549, Zi15wE C"V?yDy2~ 部分认付partial acceptance
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