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。
{ hUbK+dKZ 会计报表statement of account
$~4ZuV% {{M?+]p,^ =
wNul" 6Gjr8 往来帐目account current
P-ma~g>I NL))!Pi 1tG,V%iCp d|5u<f5 现在往来帐||存款额current accout
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L's_lC 销货帐account sales
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zkZw 72} MspzUt 共同计算帐项joint account
z7F~;IB*u r: n^U# waXA%u50 $xmltvaF 未决帐项outstanding account
sj003jeko nn$,|/ }NDw3{zn Q~]#x![u0 贷方帐项credit account||creditor account
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X~mT y1^<!I pm O }m> 0*W=u-|s6 借方帐项debit account||debtor account
m6Q lIdl {$ 4fRxj N5[QQtQ u!mUUFl 应付帐||应付未付帐account payable
u*Eb4 Fsv%=E{ xlkEW&N& $+zev$f 应收帐||应收未收帐account receivable
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w<N[K> 新交易||新帐new account
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未决帐||老帐old account
OOs Y{8xM ]H) x >F6'^9| 828E^Q"< 现金帐cash account
4dv+RRpGOv Xm*gH, ' t.c XrX`k #0"Fw$Pc 流水帐running account
bTE%p0 =9 FY;9 y^=\w?d !6\{q
M 暂记帐||未定帐suspense account
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6nd T?:Vw laE i[@*b/A 5`*S'W}\> 过期帐||延滞帐overdue account||pastdue account
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q}wR]] f{AbCi 杂项帐户sundry account
=K~<& l8 tM <6c+ ZJ'#XZpr ])egke\! 详细帐单||明细表detail account
w_q{C>-cR >`Gys8T }Zc.rk Ly/"da 呆帐bad account
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7Wp; lNowH0K!D 会计项目title of account
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T> p)RASIB 会计薄||帐薄account-book
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\"{+J 营业报告书||损益计算表account of budiness||business report
4,!#E0 5Jh=${ K[PH#dF5,x w,> ceu/ 借贷细帐||交验帐account rendered
a` A V |jH-
bm B ZP}0 n|sP0,$N1 明细帐account stated
:{bvCos<) C;];4[XR +KgLe> -} ozwPtF5 与…银行开立一户头to open an account with
{DJ!T ER<LP@3k eG*<=.E 8+5#FC7 与…银行建立交易to keep account with
o8;>E>; 0+%{1JkJq 6^y*A!xY 1`J-|eH=Q 继续记帐to keep account
C?m2R(RF _[u&}i t>"UenJt- jI%v[]V 与…有交易to have an account with
#pO=\lJ, k/o"E 8Yc'4v#} _rt+OzZ*L 作成会计帐||有往来帐项to make out an account with
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A?V}$PTlx ~(bY-6z 清算||清理债务to make up an account
1=:=zyEEo uNSaw['0j 15dhr]8E Ro3C(aRx 清洁帐目||与…停止交易to close ones account with
{~q"Y]? _W]R|kYl$' Yw @)0%G 7niZ`doBA 结帐to close an account
}zC9;R(E =f0qih5.4 Wd"<u2 -E{D'X 清理未付款to ask an account||to demand an account
" E+V>V+ Nc;cb Rr#Zcs!G OBY^J1St 结清差额to balance the account with
-#@l`kt l@:Tw.+/9 XzLB#0 8LuM eGs
清算to settle an account||to liquidate an account||to square an account
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? r+v?~m! 审查帐目||监查帐目to audit an account
x6yYx_ H.ha}0J N)yCGo D!7-(3R 检查帐目to examine an account
#<h//< -)N,HAM> vYl2_\,Y? (U@Ks ) 转入A的帐户to charge the amount to As account
xf2|9Tqt rnAQwm-8O% I;xSd.- H!SFSgAu 以计帐方式付款to pay on account
g{ () )+GwYt [vv $"$z /3Y\s&y 代理某人||为某人on ones account||on account of one
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mvd3> _ a4d7;~tZ 为自己计算||独立帐目on ones own account
U80h0t% *Aqd["q 3uXRS,C h~EGRg 由某人收益并负风险on ones account and risk||for ones account and risk
q4MR9ig1E_ E P3Vz8^ HQkK8'\LP jK^Q5iD 由某人负担for ones account||for account of one
S:(YZ%# vKO/hZBh Oa.84a 8sus$:Ry 按某人指示||列入某人帐户by order and for account of one
G)8v~=Bv zgNzdO/B TJ_Wze-lQ ,>p1:pga 列入5月份帐目for May account
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/\.[@] \>$3'i=mQ 'fjouO 编入某中帐项下to pass to the account of||to place to the account of
)FpizoV q0 `92P~Y~`W c/DK31K H\fsyxM7 寄出清算书to send in an account||to send in render an account
r03%+: "5HSCl$r% xyD2<?dGUb 5>6:#.f%!e 支票薄cheque book
G^|!'V k{F]^VXQ bWgRGJqt OKPNsN 支票陈票人cheque drawer
xp? YM35 =&i#NSK uv=a}U; r2*8.j51 持票人cheque holder
d&* c3F l6*MiX]q h! Bg}B~ b>2{F6F 不记名支票cheque to bearer||bearer cheque
Vk> & c)3.AgT @<.ei)cqb KKq%'y)u^ 记名支票||认人支票cheque to order
uUiS:Tp] fK^W6)uuV esiU._:u j{j5TvsrY 到期支票antedated cheque
efNscgi Q=61.lP6 5Gs>rq" # D;&\) 未到期支票postdated cheque
*_Vv(H& $1$0M IH&0>a PJ)l{c 保付支票certified cheque
;W T<] r+d+gO. *c\XQy @eM$S5&n$ 未获兑现支票,退票returned cheque
DcNp-X40I d>?C?F 3G[|4v?[<_ Xj{gyLs 横线支票crossed cheque
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W J'ZC5Xr qm"SN<2S* 普通横线general crossing
?nPG#Z|% ufe|I Wco2i m twu,yC! 特别横线special crossing
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' qE K&n-(m% v6|j.; 空白支票blank cheque
BT&R:_: b*Q3j}c Z z#Fel/L`O H~TuQ 失效支票,过期支票stale cheque
SXP(C^?C .'&pw}F EjFn\|VK F3qCtx*N 普通支票open cheque
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iE t=X=",)f qTK(sW 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
/{: XYeX \gA<yz-;N X4]miUmh `Th~r&GvF 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
SswcO9JCX3 ;<q2 Z1jxu;O( 'YB[4Q /0 支票换现金||兑现to cash a cheque
2F>Y{3& !qp$Xtf+ 9tU"+ ?_FL
'G 清理票款to clear a cheque
Pn^ `_ `u}_O(A1pA ;py9,Wno p5$}h,7 保证兑现to certify a cheque
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zll s [Q{\Ik p:TE## \c<;!vkZ04 填写支票数额to fill up a cheque
WKiP0~ r-wCAk}m*? A"ATtid MOK}:^bSu 支票上划线to cross a cheque
u3#+fn_ faDS!E' + J/jkb3 U+qyS|i 开发支票to make out a cheque
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md0l 签发支票,开立支票to draw a cheque||to issue a cheque
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yn 透支支票to overdraw a cheque
COsmVQ. #lrwKHZ+ VS/M@y_./ >({qgzV` 背书支票to endorse a cheque
W,NqevXo: e)wi}\:q_ !DzeJWM| ,IyQmN y 请付票款||清付票款to pay a cheque||to honour a cheque
p~@,zetS g%l ,a3" $*942. =Q 2PYn zAsl 支票退票to dishonour a cheque
!Z tqh Xr kW)3naUf< k7Bh[ ..! UP^8Yhdo 拒付支票to refuse a cheque
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9tJ0O5 !nSa4U,$w< 拒付支票to stop payment of a cheque
?)|}gr 9^W7i]-Z U}5fjY v']_) 提示要求付款to present for payment
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3QAZ 见票即付持票人payable to bearer
R>O_2`c V?j,$LixY (p{%]M YK6LJv} 支付指定人payable to order
7S}0Kuk) 7.<jdp EL`|>/[J BDI@h%tJb: 已过期||无效out of date||stale
uC;_?Bve E`oA(x7l ~D9Cu>d9 UON=7}=$& 请给出票人R/D||refer to drawer
9>&zOITTaL K khuPBd2 OP1`!P y j**[[ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
D{N8q^Cs9 Ax&!Nz+? ,!l _ LG&BWs! 文字与数字不一致words and figures differ
=\< 7+nv k`m7j[A]l 'nq=xi@RC 8TFQ%jv 支票
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eLSzGbKf 时间已过account closed
~pRgTXbz D`JBK?~ Y/5M)AyJt `f>!/Zm%9 更改处应加盖印章alterations require initials
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$)Q@# 时间已过effects not cleared
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8z1z<\ 停止付款payment stopped
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,s~l; Gkj 支票毁损cheque mutilated
vUpAW[[ w~*@TG g,+e3f 7'IIB1v.\ 汇款||寄钱to remit||to send money
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28E\U +yP!7] %)lp]Y33 寄票供取款||支票支付to send a cheque for payment
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{o dQj/Sr "0CFvN'4 eq6O6- 寄款人a remitter
U>PZ3 8zx]/> cT'Bp)a Pzso^^g 收款人a remittee
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j ^>IP"k F z By%=)` NpH8=H9 国外汇票foreign Bill
<VxA&bb7c hObL=^F w<9rTHG8, _RIU,uJs 国内汇票inland Bill
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9: FHOw ]"# ,clbD4 ]@$^Ju, 跟单汇票documentary bill
arL>{mj =?OU^u`C =d{6=2Pt $wUYK%. 空头汇票accommodation bill
T3{O+aRt g"P%sA/E+ M|DMoi8x 60+ zoL' 原始汇票original bill
B"GC|}N)v o+1(N#?m9 (]#^q8)]\9 _w\9
\<% 改写||换新票据renewed bill
9lYKG^#D 8oX1 F(R 9\_s&p=:. ZsP ^< 即期汇票sight bill||bill on demand
Cf[tNq ly%^\jW oYu xkG FSEf0@O: …days after date||…days after date…日后付款
ahl|N` W3.[d->X pQa51 nc MLdwf}[ …months after date||…months after date…月后付款
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G%N Orq/38:4G 8T3,56> `jE[Xt"@ 见票后…日付款…days after sight||…days sight
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\K #<0Hvde %L.S~dN6 y<Koc>8 见票后…月付款…months after sight||…months sight
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;7X 同组票据set of bills
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rp@:i _] 2|,$#V= 单张汇票sola of exchange||sole of exchange
v<1@"9EH E^-c,4'F !BoGSI 1`8s
"T 远期汇票usance bill||bill at usance
Kki(A4;7F >|SIqB<%: 31G:[;g 0C<\m\|~k 长期汇票long bill
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( Mk*4J]PP KGgtEh| 短期汇票short bill
j3sz"( !RKuEg4hQ }U7IMONU 2U./
Yfk\ 逾期汇票overdue bill
LDg9@esi {7e(0QK Y][12{I{ =i)%AnZ^9 宽限日期days of grace
08ZvRy(Je< vsI;ooR> *B&P[n ?xaUWD 电汇telegraphic transfer (T.T)
9tpyrGv u(Mbp$R'? aqSOC(jU 1EV bGe%b 邮汇postal order||postal note (Am.)||post office order||money order
+`F(wk["m 8O^x~[sQ xsZN@hT |lLe^FM 本票promissory note (P/N)
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r:*p6 押汇负责书||押汇保证书letter of hypothecation
URVW5c X0j\nXk 0eO!,/ |co#X8J 副保||抵押品||付属担保物collateral security
8J,^O04< s$(%]~P ^6Aa^| 1XN%&VR>^D 担保书trust receipt||letter of indemnity
'N{1b_v? jZIT[HM 4b}p[9k Ls2OnL9 承兑||认付acceptance
*$7^.eHfdd ~T}D#} #Shy^58$ 0-p^ oA 单张承兑general acceptance
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,T. 有条件承兑qualified acceptance
pRfKlTU\ 6ud?US( 5^uX!_r` K14.!m 附条件认付conditional acceptance
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23 uhq6dhhR 部分认付partial acceptance
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