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。
%Gt.m 会计报表statement of account
XC.%za8 V<Z[ nq rn<PR
* H$I=W>; 往来帐目account current
Z!ha
fhcX ABUSTf< 8Y5
]Dw]p!@ 现在往来帐||存款额current accout
qUly\b 47 9K9DF1SOa `w]s;G[ NH+(?TN 销货帐account sales
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J(./ jQ:OKh<Y 6`f2-f9%iq (\SA*.) 共同计算帐项joint account
P*cNh43U {mAU3x K_dOq68_ 8MSC.0 未决帐项outstanding account
8']9$# {GC?SaK r#XT3qp$d ]\!?qsT3} 贷方帐项credit account||creditor account
aG^4BpIP 'nF2aD%A [7[0^ad Y.*y9)#S6 借方帐项debit account||debtor account
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<ev fl\ly`_ qHxqQ'ks; D:
erBMKv, 应付帐||应付未付帐account payable
3D2E?$dX () j=5KDu Z,=7Tu bR# V3"=w&2]K 应收帐||应收未收帐account receivable
xP [n utIX %0 SLh(9%S; #FNcF>3> 新交易||新帐new account
y~FV2$ kkQVNphc 9]@A]
p! Rj4|Q:XG 未决帐||老帐old account
3\B>lKhQ l(02W yxH ( c zzyHoZJP 现金帐cash account
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Y*UA,<- g[3)P+ 流水帐running account
<N%7|t*eT V>b\[(=s +t?3T-@Ks ndkti5L,
暂记帐||未定帐suspense account
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68_xyW 8|" XSN t]YC"%[S ia MUsa{ 过期帐||延滞帐overdue account||pastdue account
:$n=$C-wp 9<>wIl*T` ` eXaT8 ]bK=FIK2 杂项帐户sundry account
(_"*NY0 Y 1t\iU svq<)hAf< 8@tPm$ 详细帐单||明细表detail account
sIxTG y. *3?'4"B{8 2Tagr1L HBMhtfWW 呆帐bad account
43@{JK9G K2<9mDn& NB8/g0:=n& jJ5W>Q1mK$ 会计项目title of account
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P 会计薄||帐薄account-book
nYX@J6! 1#ft#-g} -&-Ma,M? lQe%Yh
>rl 营业报告书||损益计算表account of budiness||business report
0DJ+I o<|P9#(U" ?]}8o}G LL3#5AA"k| 借贷细帐||交验帐account rendered
IkGfnXJ <kx&w(= *^:N.&] 28UU60 明细帐account stated
RH&~+5 3G(miP6 s;6CExH }#n;C{z2e 与…银行开立一户头to open an account with
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fO5cA6Z ,.}]ut/Tm R~S;sJ& c 与…银行建立交易to keep account with
w .?:SD N19({0+i2 #g]vc_V .%L?J E 继续记帐to keep account
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+ Y\uU $d_|NssvU ;{U@qQD7 A}3=561F?5 与…有交易to have an account with
T Kg aV;92 0sfr d XBp? w 3ZXQoC ' 作成会计帐||有往来帐项to make out an account with
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&oF 清算||清理债务to make up an account
=*r])Vg^ K|:@Z V 7Ek-2M GJoS #s 清洁帐目||与…停止交易to close ones account with
d~1gMz+) yFtd=AI'E IVAmV!.z ]Ccg`AR{ 结帐to close an account
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8j_0 清理未付款to ask an account||to demand an account
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g d\jPdA.a= ^$'z!+QRM 2kIa*#VOJ 结清差额to balance the account with
U qFv}VsnF \uza=e Na?!;1]_ &GB:|I'%7 清算to settle an account||to liquidate an account||to square an account
IHcD*zQ -6n K<e` &QGdLXOn Y}#J4i0b* 审查帐目||监查帐目to audit an account
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2}V 'gTb A?+@5 :[hgxJu+ 检查帐目to examine an account
y&?6FY --|Wh^i>? vM*($qpAy o
aoU _V 转入A的帐户to charge the amount to As account
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以计帐方式付款to pay on account
OeS\7 + EGD.S{ L.jh 7]||UuF< 代理某人||为某人on ones account||on account of one
@!yMIM%P ~s]iy9i d+Ek%_ p%*%n3bw 为自己计算||独立帐目on ones own account
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j; S=e{MI P#XID 2; 由某人收益并负风险on ones account and risk||for ones account and risk
06N}k<10O (<}&DE :qIXY/ 3~S8!nx 由某人负担for ones account||for account of one
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Ue<0o: 按某人指示||列入某人帐户by order and for account of one
or';A'k H=Y{rq @ 8$;=Uf,x 4bw4cqY; 列入5月份帐目for May account
jkt_5+S f'VX Y- l33Pm/V2? [`rba' 编入某中帐项下to pass to the account of||to place to the account of
-U/c\-~fU fH> NJK; %Cv D-![0 Y[K*57fs 寄出清算书to send in an account||to send in render an account
~R2 6 f^"N!f a 7U2J xE ZfgJ.<< 支票薄cheque book
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a 6Qy@UfB h?;T7|^ oze& 支票陈票人cheque drawer
lo,$-bJ,<, yX0dbW~@y li 6%) :kf`?u 持票人cheque holder
e[/dv)J 9)gC6IiW OC<5E121>Y iMP]W_ 不记名支票cheque to bearer||bearer cheque
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记名支票||认人支票cheque to order
\DD0s8 t[oT-r q~vDz]\G ~tR~?b T 到期支票antedated cheque
x`dHJq`_g naw0$kXTA bdibaN-h frT]5?{ 未到期支票postdated cheque
0#S W!b|% :E@3Vl#U v!ujj5-$I $a"n1ou 保付支票certified cheque
|Clut~G yA.4G_|I S!3S4:]B^ `P8Vh+7u 未获兑现支票,退票returned cheque
PUBWZ^63 *EZHJt9 nx^]>w 3rcKzS7 横线支票crossed cheque
J<dVTxK12 *i- _6s $}=krz:r j/nWb`#y 普通横线general crossing
sh`s/JRf q&/Yg,p\ 6u`)QUmItg 72Iy^Y[MX 特别横线special crossing
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W krC{ed weE/TW\e 空白支票blank cheque
wm$}Pch jp"JafS/E l#H#+*F ;ml)l~~YU 失效支票,过期支票stale cheque
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W'.s\e?gh "(3BvMA&!9 普通支票open cheque
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?i 2cq I[t@0 l*kPOyB -Gw$#! 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
PG_0\'X)/w 7A\~)U@ MwR0@S}* y7$iOR 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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Jg z-LB^kc8oQ _%B^9Yl3( 支票换现金||兑现to cash a cheque
9f',7i +AHUp) eXKo.JL E2"q3_,, 清理票款to clear a cheque
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{e[c $P(v{W) (q4),y<:[ 保证兑现to certify a cheque
72X0Tq 4 HE'2"t[a ;B?DfWX $`wMX{ 填写支票数额to fill up a cheque
Pj4/xX 1\g6)|R-+ <%Ostqj lNL6M%e$Q 支票上划线to cross a cheque
>layJt {.De4]ANh Q"t<3-" ;[W"mlM 开发支票to make out a cheque
~5 *5 A%^w^f 59!Fkd3 B7]C]=${m 签发支票,开立支票to draw a cheque||to issue a cheque
1XnZy5fEo *_KFW@bC: AN24Sf'` ,daKC 透支支票to overdraw a cheque
"7v @Rye *=wYuJ# 9(L)&S{4K :J:,m 背书支票to endorse a cheque
GD:4"$)[o +{/*z K\$J4~EtG sPps q 请付票款||清付票款to pay a cheque||to honour a cheque
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cP}KU 5j _^'I 5i-Rglo 支票退票to dishonour a cheque
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MmI`$ 拒付支票to refuse a cheque
.p=sBLp8 zt<WXw( ;?6No(/ KMV=%o 拒付支票to stop payment of a cheque
2Y>~k{AN% 0q*r 5 gv/Pq & %uoQ9lD' 提示要求付款to present for payment
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(C ,i0b)=!o 见票即付持票人payable to bearer
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J`J-[ 支付指定人payable to order
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lg-H, 9Li%KOY 已过期||无效out of date||stale
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u a=0 =;3fq- I`w4Xrd JIFU;*PR1 请给出票人R/D||refer to drawer
PT^c^{V +MB!B9M@ g1UGd &tZG
@ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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;?# $&=p+ %&Fk4Z}M 文字与数字不一致words and figures differ
'r@:Cz3e*I +,&O1ykY H%1$,]F xEltwuDd? 支票
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oM2UzB{( 时间已过account closed
6AP~]e 8 6SC,;p= QeDQo t'~/$=9}
更改处应加盖印章alterations require initials
p:OPw D+ 4_D@ST% +@Ad1fJi =rd|0K"(r enTW0U}
_oB_YL;,* 时间已过effects not cleared
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E\wj 0vGyI> Ln.ZVMZ; <|*'O5B 停止付款payment stopped
3loY qeP ]=EM@ e8EfQ1 Ar S|zW^|YU 支票毁损cheque mutilated
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G PU {uE[ 汇款||寄钱to remit||to send money
aP&D9%5 4<X!<]3] y#<MVH /_\#zC[ 寄票供取款||支票支付to send a cheque for payment
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iRC QJW`}`R OI0B:() k{AyD`'Q 寄款人a remitter
f7hXQ|$ 0fs$#j -z:&*= [,~TaP}m 收款人a remittee
i1oKrRv (9 gOtJ o\`>c:. A
K/z6XGy 国外汇票foreign Bill
8yWoPm<A dp5f7>]:( FZH\Q~IUV _J]2~b 国内汇票inland Bill
'(#g1H3 .9|uQEL 6S.~s6o, }E}8_8T6 跟单汇票documentary bill
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dw Fvxu>BK 空头汇票accommodation bill
X['2b78k DP7C?}( -Y:ROoFOZ IC{F.2D 原始汇票original bill
`!G7k ^*^/]vM ]]cYLaq( ecX/K.8l 改写||换新票据renewed bill
}wSy i_F$&?) l9/:FiJ_ *C,N'M<u 即期汇票sight bill||bill on demand
]v5-~E! Gqyue7;0, sFb4` {$^SP7qV#> …days after date||…days after date…日后付款
6U,fz#<,} 0]x;n+G[q ^GYq#q9Q _1jw=5^P\i …months after date||…months after date…月后付款
8,o17}NY, +
#]|)VZ T 4|jz<iK] 5@XV6 见票后…日付款…days after sight||…days sight
*(*+`qZL{( 16@);Ot bj"z8 kP zH'2s-.bi 见票后…月付款…months after sight||…months sight
=Mhg (3md:r<- ?An,-N-ezf b
Dg9P^<n 同组票据set of bills
cD{8|B* 1.SkIu% qa}>i&uO Dw |3Z 单张汇票sola of exchange||sole of exchange
00M`%c/ D&*LBQ/K HR3_@^<7 NygI67 远期汇票usance bill||bill at usance
(L|}` /#yA%0=w 2q%K)h Y&,rTa 长期汇票long bill
FD6v/Y ">6&+^BN' G[q9A$yw \>)f5 gV@ 短期汇票short bill
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Lje<KzL w3#`1T`N <pOl[5v]
k!doIMj 逾期汇票overdue bill
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#{T}[ \$;~74} b|ZLX: 宽限日期days of grace
9Q@*0- nC~fvyd<P ZPF7m{S o
zxYH], 电汇telegraphic transfer (T.T)
8D2yR#3 G&o64W;-s \Hs|$ >Me]m<$E; 邮汇postal order||postal note (Am.)||post office order||money order
Za!w#j%h 9d"5wx GEtbs+ [ {NeWdC
本票promissory note (P/N)
a`38db(z g9qC{xd ] SK[C"
S ih!~G5Xi9i 押汇负责书||押汇保证书letter of hypothecation
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Qmfrx NQ!<f\
m4n ,xj3w#`zaf 副保||抵押品||付属担保物collateral security
S$K}v,8.sr k ZK//YN# DVzssPg s$3`X(Pn 担保书trust receipt||letter of indemnity
tzNaw %\ va>"#;37 OT+ Ee SKJW%(|3 承兑||认付acceptance
M1(9A>|nF !a4cjc( leIy|K>\m \=8=wQv 单张承兑general acceptance
kdBV1E+:C 7(@(Hm K>LpN')d ^vn\4 有条件承兑qualified acceptance
L1F###c hA5,w_G/ QmHwn)Ly `+^sW#ki 附条件认付conditional acceptance
Oh-Fp-v87 GY7s v D&Kae< O8
$~*NFJf 部分认付partial acceptance
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