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。
OdB?_.+$ 会计报表statement of account
$]/Zxd =hMY2D g2T -TG'd ivW(*c 往来帐目account current
YE9,KVV;$n wy}k1E'M x*Y@Q?`>5W 7K5P8N
, 现在往来帐||存款额current accout
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`(exa:w ^)W[l!!<) 销货帐account sales
:.45u}[ PgRDKygE INyk3`FT }eRD|1 共同计算帐项joint account
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D7kl ?A )hN8 ](^(=% 未决帐项outstanding account
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,D8ND 'GL*u#h 1"e)5xI S!sqbLrBn 贷方帐项credit account||creditor account
44F`$.v96 FTeu~<KpM 78/N 8{Fsm;UsY 借方帐项debit account||debtor account
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Y]3>7q% ;JRs?1<=' xu'yVt9RC 应付帐||应付未付帐account payable
H8'Z#"h eVM/uDD Jzp#bgq}| Cj?L@%" 应收帐||应收未收帐account receivable
ubmrlH\d `Ps:d^8*P G2^et$<{uU tyDM'|p 新交易||新帐new account
A+UU~?3y ,DZX$Ug~+E wX*K]VMn ,yTjU{<" 未决帐||老帐old account
uZ=NSbYsA 3yNU$.g @_LN3zP _IdRF5<4 现金帐cash account
zH*KYB l3IWoa&sh Zt3)]sB nw6+.pOy 流水帐running account
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oN}c @ G4X pm6>_Kz 暂记帐||未定帐suspense account
A.5i"Ci[ie 3ux0Jr2yT T]?n)L,2 LvEnX S 过期帐||延滞帐overdue account||pastdue account
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: %.z,+Zz? V._(q^ Glpe/At 杂项帐户sundry account
A3ZY~s#Iv HyR!O> Hp(D);0+) x1BobhU~Zl 详细帐单||明细表detail account
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+hjC ts8+V<g 呆帐bad account
TET`b7G _fwb!T}$ 36n>jS& sIv)' 会计项目title of account
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,P E[^ {w 会计薄||帐薄account-book
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"* s<]&*e&}? 营业报告书||损益计算表account of budiness||business report
:F?x)"WoQ+ q}FVzahv g%k` \))=gu)I 借贷细帐||交验帐account rendered
aIXdV2QS n\ Hs@. qSejLh6 @;?T~^nGj 明细帐account stated
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rP(eva &k8vWXMGk% 与…银行开立一户头to open an account with
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bLRVp1 v{<[)cr 与…银行建立交易to keep account with
c)7j QA `.2hjO O0PJ6:9P o-cAG{.WC 继续记帐to keep account
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ayBRWT0 9RwawTM 与…有交易to have an account with
hwqbi "o 1JEnnqu /Ky__l!bu x^*1gv $o 作成会计帐||有往来帐项to make out an account with
1w"8~Z:UXV dC<LDxlv Em7 WDu0 7zTqNnPnf 清算||清理债务to make up an account
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an 3u33a"nL8 /1`cRyS 清洁帐目||与…停止交易to close ones account with
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结帐to close an account
T$=4O9G mNYl@+:psj ai*b:Q g-vg6@6 清理未付款to ask an account||to demand an account
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r=y5 A-ZmG7xk 结清差额to balance the account with
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t)- E !SsHAE| 清算to settle an account||to liquidate an account||to square an account
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审查帐目||监查帐目to audit an account
>\A8#@1 z{]?h cY ,572n[-q ;o<m}bGaT 检查帐目to examine an account
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ozb%a#B 转入A的帐户to charge the amount to As account
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: DW(~Qdk )$x_!=@1 以计帐方式付款to pay on account
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?%L $A<ESfrs ;\%sEcpT jQj,q{eA 代理某人||为某人on ones account||on account of one
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y~<@x. 为自己计算||独立帐目on ones own account
AN9[G 99 wc ,,=apyr#& J0220 _ 由某人收益并负风险on ones account and risk||for ones account and risk
2)/NFZ +1;'B4 _ :^7a3I $1*3!}_0 由某人负担for ones account||for account of one
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GF]/;\m 按某人指示||列入某人帐户by order and for account of one
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%1/r* 列入5月份帐目for May account
#2%([w keqcV23k $EBb"+Y'T 3#.\ 编入某中帐项下to pass to the account of||to place to the account of
)%JD8;[Jq @%W]".*'} )fh0&Y; R _dU P7H ( 寄出清算书to send in an account||to send in render an account
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HNg MC=G "m:_ 支票薄cheque book
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Q;26V4 C}CKnkMMD 支票陈票人cheque drawer
yBn_Kd F!8=FTb :):zNn_>` %<}=xJf>1 持票人cheque holder
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Sl-G' mtw9AoO 不记名支票cheque to bearer||bearer cheque
&:!ij kX8=cL9G am:.NG+ [b`6v`x 记名支票||认人支票cheque to order
lfy7w| Vm!i &=-PRza%j !A[S6-18%- 到期支票antedated cheque
If.n(t[M9 .s};F/(diD .[f;(WR $!`L"szqD* 未到期支票postdated cheque
ex phe+b `-D$Fsl dt~iw #?m{YT{P 保付支票certified cheque
$^Ca:duk (2%>jg0M %CT!$Y'n %c1FwAC 未获兑现支票,退票returned cheque
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\L7< 横线支票crossed cheque
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r 8_iHVc;< d;g-3Pf 46dc.Yi 普通横线general crossing
l;5`0N?QO 9Dq.lr^ D -iUN m0Z7N5v) 特别横线special crossing
a4u ^f5)@ 73pC Dqr9Vv T?e9eYwS 空白支票blank cheque
Ws>i)6[ ;fx1!:;. f+^c@0que xA9V$# d| 失效支票,过期支票stale cheque
._ih$= s7|3zqi `5<1EGJsD R.UumBM 普通支票open cheque
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4 Hir(6Bt 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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wQw-:f- +{Gw9h"5g* f MzYFM'i 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
O,]_ tp um}N%5GAa &%}6q]e wXcMt>3 支票换现金||兑现to cash a cheque
&@"w-M )BB%4=u@~. xBt<Yt" X{s/``n 清理票款to clear a cheque
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v taixBNv X,&xhSzg? 保证兑现to certify a cheque
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n| T7ki/hjRb 填写支票数额to fill up a cheque
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w:Q F[(6*/ 46x 支票上划线to cross a cheque
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i $Llvp bl 开发支票to make out a cheque
=;g= GcVK ?U$}Rsk{# GtG&yeB xV?*!m$V%R 签发支票,开立支票to draw a cheque||to issue a cheque
.?70=8{ &1oaZY w |o|gP8 Ys)+9yPPn 透支支票to overdraw a cheque
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Plb}dID" 背书支票to endorse a cheque
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nJ"f; 请付票款||清付票款to pay a cheque||to honour a cheque
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=6ag' 支票退票to dishonour a cheque
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p{ n#)PvV~ 拒付支票to refuse a cheque
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+R3H, d\\r_bGW S_ZLTcq<1 拒付支票to stop payment of a cheque
o; 6fvn q"P5,:W E`Q;DlXv> e21E_exM0 提示要求付款to present for payment
x GwTk C{DlcZ< +}kO;\ /A0 [_ 见票即付持票人payable to bearer
IkiQOk <>SR 4 |*Of^IkG0 z|Hy>|+ 支付指定人payable to order
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\FIa,5k8 >0kmRVd |if~i;VKL 已过期||无效out of date||stale
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:ES? kA;xAb+U3 请给出票人R/D||refer to drawer
e 4 p*51ra YCir Oge F_ ,L2J VfQMFb',o 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
N>Vacc_[ c Bg,k[, av'd%LZP zJz82jMm 文字与数字不一致words and figures differ
MMd0O X)P YtV |e|aD {E;2&d - 3C* P
支票
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!w @1!Xpn1 时间已过account closed
M(_^'3u .jvSAV5B Uuwq7oFub N$N;Sw 更改处应加盖印章alterations require initials
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_F}IF9{?G 时间已过effects not cleared
L4\SBO 1mT|o_K{ T VQ1?Db(_2 f28gE7Y\a 停止付款payment stopped
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:>Z5I Rel(bA-[N 支票毁损cheque mutilated
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4 4]Un=?)I `ENlV9 8+*g4=ws 汇款||寄钱to remit||to send money
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寄票供取款||支票支付to send a cheque for payment
{B'Gm]4 n;-x!Gs +Fu@I{"A }V1DyLg: 寄款人a remitter
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8as a}5vY 收款人a remittee
(hhdbf X";QA": ir?Uw:/f lU&`r:1>_ 国外汇票foreign Bill
vR6^n~ v`z=OHc C$N4 qB+:#Yrx/ 国内汇票inland Bill
SX_kr^# j6&zRFX ]>VJ--fH t7U,AQ=;P5 跟单汇票documentary bill
D{,[\^c *3w/`R<\ _0DXQS\ ;[WSf{k 空头汇票accommodation bill
7$q2v=tH_ R`I8Ud4= C:tSCNH[ P+*rWJ8gQ 原始汇票original bill
c~^]jqid] bMK#^ZoH Lyf? V(S 6k@% +<1 改写||换新票据renewed bill
Ov~S2?E8 `&|l;zsS +(I`@5 eB(S+p? 即期汇票sight bill||bill on demand
(!XYH@Mz<w S5*~r@8h '?vgp u>3&.t@hU1 …days after date||…days after date…日后付款
)CwMR'LV 6KIjq[T^ i#M a-0# :o.x=c B …months after date||…months after date…月后付款
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3e OIXAjU*N 见票后…日付款…days after sight||…days sight
SBN_>;$c5} Ul$X% lt2Nwt0bv :N+#4rtgUY 见票后…月付款…months after sight||…months sight
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Y}RXA _ RT"1"r 同组票据set of bills
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Sz7dr@ Ye\*b?6 f>wW}- 单张汇票sola of exchange||sole of exchange
! 6p)t[s :~0^ib<v; R>e3@DQ~ z2s|.M]&-D 远期汇票usance bill||bill at usance
r0?hX )/+eLRN5G {>UMw>T[ Vhbj.eX.) 长期汇票long bill
E-tNB{r@ :,}:c%-^" yqVaA 'w5 GmmT'3Q 短期汇票short bill
ku[=QsMv k^dCX+ d_WnK{ KWigMh\r 逾期汇票overdue bill
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jOf{L* r"u(!~R q/w6sQx$ 宽限日期days of grace
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/VIff UTK.tg GdfKxSO 电汇telegraphic transfer (T.T)
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Jjg9 G5QgnxwP2 邮汇postal order||postal note (Am.)||post office order||money order
C_^R_ J,^pt Ql Z_OqXo= V Q,\O 本票promissory note (P/N)
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#\' xBI"{nGoN 押汇负责书||押汇保证书letter of hypothecation
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)qgH 1(;33),P8 #Mem2cz 副保||抵押品||付属担保物collateral security
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z2- bU4+PA@$ /?dQUu^z B=Jd%Av 担保书trust receipt||letter of indemnity
%wjU^Urya h&)vdCCk .IAHy)li" ://|f 承兑||认付acceptance
]kplb0` ubC JZ"! CIik@O* ~tj7zI6 单张承兑general acceptance
_Fh0^O@ Y`O}]*{>8R ;k41+O:f@ >'1Q"$; 有条件承兑qualified acceptance
-WW!V(~p `SS~=~WY f+*2K^B 'a{5}8+8 附条件认付conditional acceptance
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=b~ ~z1KD)^ eNC5' Z 部分认付partial acceptance
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