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。
Xagz(tm/ 会计报表statement of account
9`G}GU]@} e89IT* `sM^m`yE Z(hRwIOF 往来帐目account current
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8Ub% cLm{gd4 W 5mg] su 现在往来帐||存款额current accout
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-VO p/Ri|FD6 I=|}%WO# 销货帐account sales
0]2@T=*kTY wu19Pg?F xcC^9BAj H~~>ut6` 共同计算帐项joint account
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L%fJH_$_s 未决帐项outstanding account
yYvv!w+@Q MJG)fFl]O ^spASG-o O],]\M{GL 贷方帐项credit account||creditor account
ef]60OtP \ O+Hmi^ $GX9-^og=T W(jP??up 借方帐项debit account||debtor account
,{g B$8z^ ePe/@g1K* LAv!s/ O$= |"k+j_/+ 应付帐||应付未付帐account payable
e18}`<tW- AHdh]pfH z?Qt%1q (kZ2D 应收帐||应收未收帐account receivable
A IsXu" d1n*wVl wj|[a,(r |H4f&&Wd 新交易||新帐new account
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BYXMbx 0 A6%!h 未决帐||老帐old account
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Un{ 9reX5 现金帐cash account
hV[= eC*-/$D v>p}f"$` [:bYd}J 流水帐running account
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>:4m Ib0@,y S[ 5Jm%*Wb Wf5ohXm> 暂记帐||未定帐suspense account
.dl4f"k SMbhJ}\O *N3X"2X: Qj(|uGqm3 过期帐||延滞帐overdue account||pastdue account
46M?Gfd,X ~{f[X3m^ ,|Lf6k ip2BvN& 杂项帐户sundry account
wsyAq'%L wd0 *"c@ :WnF>zN G|.5.FK^ 详细帐单||明细表detail account
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% +oR wXO3W 呆帐bad account
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Orq| ahqsbNu1 会计项目title of account
@/0-`Y@? Y+e a E>3(ff& 2]/[ 会计薄||帐薄account-book
!%Qm{R #ybtjsu'"U <R@w0b> \1cJ?/$_Of 营业报告书||损益计算表account of budiness||business report
o2r)K AA MPF;P&6 Qlgii_?#@ 3v7*@(y 借贷细帐||交验帐account rendered
Cz]NSG 5 Hv.nO-c t&L+]I'P3 9#ZR0t.cY 明细帐account stated
89X`U)Ws zTQTmO R3ru<u>k& 92)e/t iP 与…银行开立一户头to open an account with
cR"?EQ] `N lgaE2`0 [3 ]Y@B= 5e/ E4dN,^_ F! 与…银行建立交易to keep account with
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#1<W`95 Jx_BjkF 继续记帐to keep account
=TG[isC/F9 d-sK{ZC"y /1R` E9 "~^#{q 与…有交易to have an account with
v6q oH)n -OPJB:7Z ^ ;XJG9a0\ T\Ld)'fNv 作成会计帐||有往来帐项to make out an account with
8s#2Zv -k I;yL +ZK12D} uDXRw*rTv 清算||清理债务to make up an account
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>^q7:x\ c1L0#L/F6" (np60mX< 清洁帐目||与…停止交易to close ones account with
x\MzMQ#Bf }:2GD0Ru !H[K"7w F2#s^4Ii 结帐to close an account
YD|;xuh !<2%N3l jdWA)N}kDG 0k\BE\PQk 清理未付款to ask an account||to demand an account
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c#_ D?:AHj%gW 结清差额to balance the account with
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|g_ >wOqV!0< 清算to settle an account||to liquidate an account||to square an account
DcL;7 IT mM6X0aM 0v/}W( u|}p3-z|Y 审查帐目||监查帐目to audit an account
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3UlF'{ 1o*eu&@ 检查帐目to examine an account
WQ>y;fi5/{ 0V_dg |. dnW #" *[SOz) 转入A的帐户to charge the amount to As account
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'&&&_Hu3 5U!yc7eBI/ 以计帐方式付款to pay on account
!:<(p f;7I{Z\< DN%b!K: -mur`tC 代理某人||为某人on ones account||on account of one
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<) 为自己计算||独立帐目on ones own account
P^Tk4_,0 b|KlWt' Z>)M{25 $pLJtQ 由某人收益并负风险on ones account and risk||for ones account and risk
S_ELV#X UcI;(Va (0W)Jd[ rOyKugHe 由某人负担for ones account||for account of one
aR0'$*3E kl0|22"Gz V9dJNt'Ui ZqK1|/\
rh 按某人指示||列入某人帐户by order and for account of one
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!<qb5 ! 列入5月份帐目for May account
iu9 <]1k |_GESpoHH C1ZuDL)e #vs=yR/tn{ 编入某中帐项下to pass to the account of||to place to the account of
8v V<A*` ]aN]H a !x@3U^${ L $ki>._i\ 寄出清算书to send in an account||to send in render an account
X<*-d6?gD` &]_2tN=S$ 5dXDL~/2p S+*g 支票薄cheque book
6Ex16 #x|IEjoa aSVR+of Mr6 q7 支票陈票人cheque drawer
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_ 持票人cheque holder
wk[4Qsk< OS]FGD3a `vc?*" 'irHpN6n 不记名支票cheque to bearer||bearer cheque
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UF~G[ 记名支票||认人支票cheque to order
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FNy-&{P2 到期支票antedated cheque
YU6D; CjT]!D)s [+.P'6/[$R 9>7w1G# 未到期支票postdated cheque
&(/QJ `*8 <#>{7" } -?Kd[Ma &++t
p5 保付支票certified cheque
eH' J D wtvtglqV gWLhO|y ?j|i|WUD 未获兑现支票,退票returned cheque
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N2W Zv^n 横线支票crossed cheque
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C]GW u~QF 7rSads 普通横线general crossing
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]vc_N gBd@4{y6C. lSK<LytB i{2ny$55h 空白支票blank cheque
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E\ TJ+,G4z kDWMget$ 失效支票,过期支票stale cheque
RElIWqgY p|RFpn2ygF Qoom[@$ '8V>:dy> 普通支票open cheque
F*J@OY8i mr<camL5 <BX'Owbs!O bW?cb5C 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
PCs`aVZ zn2Qp 3u@=]0ZN 9`Zwa_Tni 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
>&D}^TMYY t~kh?u].j W+`T:Mgh 7 DW_G 支票换现金||兑现to cash a cheque
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YD -8* `g^b Qx Dt glPo_( 清理票款to clear a cheque
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sWcM 保证兑现to certify a cheque
[Nv)37|W 3fd?xhWbN RZbiiMC> 1;"DIsz@d 填写支票数额to fill up a cheque
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u 支票上划线to cross a cheque
>eucQ] I08W I u HC(7,3 7QM1E(cMg 开发支票to make out a cheque
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iB |"i"8~/@< 签发支票,开立支票to draw a cheque||to issue a cheque
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<RJ+f- 透支支票to overdraw a cheque
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>B$J 背书支票to endorse a cheque
y7U?nP ')+ M%v 6NxN bA02)?L 6oy[0hj 请付票款||清付票款to pay a cheque||to honour a cheque
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mc+ T07 AH 支票退票to dishonour a cheque
/amWf^z +Y"HbNz q$7/X;A Rgb&EnVW 拒付支票to refuse a cheque
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l{ Uc( z| 拒付支票to stop payment of a cheque
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_ U$Od) sfzDE&>' ",P?jgs^g5 提示要求付款to present for payment
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;! ,I1{` 支付指定人payable to order
?eDZ-u9) z yrjb8 +c' n,O~3 349BQ5ND 已过期||无效out of date||stale
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{ ~RIn7/A 请给出票人R/D||refer to drawer
hJasnY7 n&;-rj^qq =[x
@BzH |C_sP,W 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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avwhGys# r5(-c]E7 <h<4R Rj 文字与数字不一致words and figures differ
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}1 支票
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&9,<_1~ 时间已过account closed
(U#9 E])X$:P? xulwn{R s jm$v0=W9# 更改处应加盖印章alterations require initials
MF%>avRj ;zZGV4Qc~ $IB>a j@b18wZ 4RU/y+[o
;.wWw" ) 时间已过effects not cleared
ee5QZ, >xa k <+2M,fq+ n^m6m%J) 停止付款payment stopped
+ysP#uAA KXy|Si8w -+#g.1UL/ zZ\2fKrpg 支票毁损cheque mutilated
a|\ZC\(xI 9azk(OL6 `1$7. ydQ Wi?37EHr 汇款||寄钱to remit||to send money
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,.ln 寄票供取款||支票支付to send a cheque for payment
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DZrW Ba],ONM4k _=.f+1W 寄款人a remitter
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Nk, IaU 收款人a remittee
7xOrG],E Rj|8lK;, 6BJPQdqSl fdD?"z 国外汇票foreign Bill
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O GCUzKf& tCk;tu!d 国内汇票inland Bill
[kyF |3k~ 8W]6/st?] 0r?}LWjf L{)e1 p]q 跟单汇票documentary bill
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U]-h ^+JpI*, pv=g) 空头汇票accommodation bill
:/BU-SFK^ d (Fb_ Q`qHzb~% T'cahkSw'O 原始汇票original bill
m q`EMOH `o6Hm pr8eRV!x 1Z +3=$P 改写||换新票据renewed bill
*N .f_s [lqwzW{(UN DAG2pc8zA u6AReL'f 即期汇票sight bill||bill on demand
O;9'0-F ? 2NLD7A S;[*5g6a&x M ]dS>W%U …days after date||…days after date…日后付款
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6 Lt+ Cm$3 …months after date||…months after date…月后付款
#7IM#tc@ (bxSN@hp2 [a;U'v* bu[v[U4 见票后…日付款…days after sight||…days sight
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mP'# 见票后…月付款…months after sight||…months sight
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FYK< 同组票据set of bills
wR\Y+Z |*W`}i $R3]y9`? %O`e!p 单张汇票sola of exchange||sole of exchange
<=A1d\ _ji"##K .7Zb,r t@[&8j2B> 远期汇票usance bill||bill at usance
5A,@$yp+ 7q<2k_3< +1R?R9^Fw a9C8Q
l 长期汇票long bill
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wDQ@ xJtblZ1sr +85i;gO5 dd#=_xe 短期汇票short bill
rmS.$h@7 m v1Tla]d i>YD_#w j:# wt70 逾期汇票overdue bill
:DTKZ9>2D 7U>Xi'? S"ZH5O( QFMR~6 ? 宽限日期days of grace
1'or[Os3= Tf/jd 3> 3 f=_F ?.d6!vA 电汇telegraphic transfer (T.T)
DD`Bl1) e^)+bmh FES_:?.0 Gf'qPLK0 邮汇postal order||postal note (Am.)||post office order||money order
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dWbSrl x%Ph``XI p|!5G&O, 本票promissory note (P/N)
r(;sX U~8;y' u;f${Wn'3 e P]L 押汇负责书||押汇保证书letter of hypothecation
ru#,pJ=O( xj8yQ Y1 N `-\'h t*Hr
(|. 副保||抵押品||付属担保物collateral security
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@]gW 担保书trust receipt||letter of indemnity
Bx9R!u5D qxKW%{6o DX>Yf} `@%hz%8Y 承兑||认付acceptance
9u6GeK~G iI T7pq1 ~6YTm6o kr ,&aP<, 单张承兑general acceptance
.SZ ZT0Z Jbv66)0M f793yCiG D6X0(pU0 有条件承兑qualified acceptance
\4$V;C/n, ]fxYSm .V~z6 r<< ]41 附条件认付conditional acceptance
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部分认付partial acceptance
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