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。
PR.?"$!D{ 会计报表statement of account
8Y&(o-R0 ;zp0,[r ,H.q%!{h_ h"q`gj 往来帐目account current
a|66[ ,!Q2^R CRS/qso[Q' DMf:u`< 现在往来帐||存款额current accout
/<M08ze zs7K :OlkA x==%BBnO% QZzi4[-as 销货帐account sales
Rb\\6BU0 jtN2%w; Z.rKV}yjY ]X{LZYk 共同计算帐项joint account
$7lI Dt CB6<Vng}C +]Ydf^rF Au:Q4x. 未决帐项outstanding account
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eu: 贷方帐项credit account||creditor account
YB~}!F [( wD"Y1?Mr {bl^O $\{@wL 借方帐项debit account||debtor account
MSsboSxA 7pmhH%Dn$ C:z K{+ "M1[@xog 应付帐||应付未付帐account payable
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E 应收帐||应收未收帐account receivable
RCo!sZP} GuNzrKDr vt@.fT#e KK}^E_v 新交易||新帐new account
7k{C'\m -+ -@Yq$ U c$RYPq i\2~yXw\ 未决帐||老帐old account
WOG=Uy$ mKQ!@$* MAQkk%6[g U"af3c^2 现金帐cash account
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-6(C^X% b_:]Y<{> f 流水帐running account
[n44; {-09,Q4[& 6/Q'o5>NL: ^ [uA^ 暂记帐||未定帐suspense account
5ZSV)$t SBgBZm}% #\_N-bVu ?ep93:j 过期帐||延滞帐overdue account||pastdue account
I_oJx 8lg$] xJ:15eDC ,dLh`t<\ 杂项帐户sundry account
nK)U.SZ #ih(I7prH P=OHiG\z yn)K1f^ 详细帐单||明细表detail account
(:4N#p T;IaVMFG|d "k o?AUt s=h 呆帐bad account
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)j waz)jEk 会计项目title of account
q;3.pRw( 3&^4%S{/ yZj:Kp+7 y1G Vn o 会计薄||帐薄account-book
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XCc/\ 营业报告书||损益计算表account of budiness||business report
dbQUW#<Q ]h3<r8D_# ]3uErnI q\cH+n)C 借贷细帐||交验帐account rendered
=UE/GTbl ACxOC 2\n ^V#9{)B |2z?8lx 明细帐account stated
$6e&sDJ $hZb<Xz * $~H=4t ^1^k< 与…银行开立一户头to open an account with
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qu7& ,5$V;| =NMT H[ FR&4i" + 与…银行建立交易to keep account with
0*^ J;QGE GVhO}m ACm9H9:Vd (&HAjB 继续记帐to keep account
Q\|72NWS ^m8T$^z> WDQtj$e+ (ZH5/VKp 与…有交易to have an account with
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作成会计帐||有往来帐项to make out an account with
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^= _ZX"gHx 清算||清理债务to make up an account
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booth}M >oSNKE hqrI%% 清洁帐目||与…停止交易to close ones account with
5mxHOtvtWM K;moV| j VtIPw&KHW hiO:VA 结帐to close an account
acr@erk ['~j1!/;6 \9k$pC+l DID&fj9m 清理未付款to ask an account||to demand an account
{,EOSta 7fRL'I#[@ o_;pEe <{!^ 结清差额to balance the account with
/^ *GoB e[_W( v C$Pe<C# H^_]' ~. 清算to settle an account||to liquidate an account||to square an account
!_0kn6S5 o"J>MAD Xb +)@Y4h $Gt1T[:QUX 审查帐目||监查帐目to audit an account
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+_IpygQ 检查帐目to examine an account
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P\ 转入A的帐户to charge the amount to As account
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4 以计帐方式付款to pay on account
rx`G*k{X eveGCV;@ /?X1>A:* uV1H iv- 代理某人||为某人on ones account||on account of one
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I :()(P9? 为自己计算||独立帐目on ones own account
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o8 ,])@?TJb@ 由某人收益并负风险on ones account and risk||for ones account and risk
'TclH80 +o&E)S}wP ;:xOW$ %-"? 由某人负担for ones account||for account of one
N!6{c~^ $s2Ty1 .UNh\R?r ~N+lI\K 按某人指示||列入某人帐户by order and for account of one
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2 6S?a57;&W 6_/oVvd #sit8k`GR8 列入5月份帐目for May account
zSta!] Q"c!%`\ Sd'Meebu PHRc*G{ 编入某中帐项下to pass to the account of||to place to the account of
5vIuH+0 t!^FWr& AfvTStwr )f#@`lf[< 寄出清算书to send in an account||to send in render an account
&8t?OpB =h (zkh`8L @ [_I| QI>yi&t 支票薄cheque book
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N D[{p~x^ z79L2lJn oQ!} @CaN| 支票陈票人cheque drawer
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4 持票人cheque holder
(\FjbY9& dtjaQsJM^ QQ@, v@j5 'T[=Uuj" 不记名支票cheque to bearer||bearer cheque
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2 l ,)l"6OV M0o=bYI 记名支票||认人支票cheque to order
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l`b_ 到期支票antedated cheque
|w[}\#2 y5?T`ts,# ]>E9v&X0 Fy-nV%P 未到期支票postdated cheque
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l~d YU76(S9 0# xTD6?X'4 保付支票certified cheque
&dvJg `ZN@L<I6 R#tz"T@ ;~z>GJox 未获兑现支票,退票returned cheque
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4M(w<f\5F ]Vjn7P`~N k_V1x0sZ 横线支票crossed cheque
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8q7KqYu 普通横线general crossing
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n'D 特别横线special crossing
0x# 6L l@1f L%f i )3Y\u f;u;hQxs 空白支票blank cheque
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M HT?`PG 失效支票,过期支票stale cheque
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4Sf^ >4M_jC. 普通支票open cheque
+Q-~~v7, n4."}DO UMhM8m!=o 6El%T]^ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
w#PaN83+ GU&XK7L 8x,;B_Zu (!X:[Ah*$ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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KR@2~vE 支票换现金||兑现to cash a cheque
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c Ni8Wg_ AU'{aC+p 清理票款to clear a cheque
L6 _Sc-sU 6w1:3~a Tg:NeAN7( ?!~au0 保证兑现to certify a cheque
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Dn]:\ GMNf#;x BM&'3K_y -IX;r1UD 填写支票数额to fill up a cheque
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^{OD *DNH_8m *c3o&-ke9 ;'o>6I7Ph 支票上划线to cross a cheque
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NOfYi ?,%N? 开发支票to make out a cheque
!h4 So4p ^E:;8h4$9 0e7v ?UT n,HWVo>([ 签发支票,开立支票to draw a cheque||to issue a cheque
,RT\&Ze5 T@vVff 1}ToR= W\KZFrV@ 透支支票to overdraw a cheque
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R 背书支票to endorse a cheque
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##9.Xm6l 请付票款||清付票款to pay a cheque||to honour a cheque
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92tb`' 支票退票to dishonour a cheque
@%fkW"y: /KV@Ce\ (f.A5~e d*AV(g#B 拒付支票to refuse a cheque
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3 ,}|V'y ,`Mlo )eG&"3kFe! 拒付支票to stop payment of a cheque
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< 1r.p<s X>B/DT 提示要求付款to present for payment
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Tu- AP~!YwLW J *B`C^i 见票即付持票人payable to bearer
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&4y@ 支付指定人payable to order
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VuR BJ2D \ lKQ'_ jGWLYI=V2 已过期||无效out of date||stale
G?g7G,|d xSUR< />oU}m"k }B.C#Y$@ 请给出票人R/D||refer to drawer
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0VZj;Jg}q >*(>%E~H oe<Y,%u"6 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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O*PHo_&G 文字与数字不一致words and figures differ
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s [!SG`& 支票
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2=|IOkY 时间已过account closed
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aJUq.u 更改处应加盖印章alterations require initials
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vB{b/xmah 时间已过effects not cleared
q ha1b$ w;(gi :&%;s*-9 ]4yvTP3[Rm 停止付款payment stopped
<j#EyGAV #.)>geLC>9 gK( 4<PO' dNobvK 支票毁损cheque mutilated
7y\g~?5N x(`$D o~K 2K5I C] w< &o 汇款||寄钱to remit||to send money
aiHr2x6 abnd U,s !;gke,fB {+:XVT_+ 寄票供取款||支票支付to send a cheque for payment
pYG,5+g D2p6&HNT ^IH1@ dWy1=UQfP 寄款人a remitter
l/^-:RRNKi .B13)$C aC:l; nS4S[|w" 收款人a remittee
8tMte!E ^Q>*f/.KN G{.+D2 ];;w/$zke 国外汇票foreign Bill
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A'D| A.O~'')X PuaosMn(9 国内汇票inland Bill
;vdgF LDeVNVM E+zn\v hH}/v0_ jb 跟单汇票documentary bill
S$52KOo sV[Z|$&Z C4tl4df9 PEEY;x 空头汇票accommodation bill
, ~xU>L^ =bWq 3aP)P QJWES%m` I;-5]/, 原始汇票original bill
+3>/,w(x ; ZV^e N RSse" >-lL-%N_ 改写||换新票据renewed bill
v6?\65w,| K)&XQ`& ukf\* 0t?<6-3`/ 即期汇票sight bill||bill on demand
lhl0 7 afA'.= ddDJXk)!0 @ ^cgq3H' …days after date||…days after date…日后付款
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\4 *.%)rm …months after date||…months after date…月后付款
G!Oq>7 E)wT+\ *9Js:z7I S\g7wXH 见票后…日付款…days after sight||…days sight
0C+yq'D~[ \Ntdl:fSw YCBML!L \w[ZY$/ 见票后…月付款…months after sight||…months sight
H0 n@kKr |uwteG5?$s e=;@L3f 1=5'R/k 同组票据set of bills
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$m>N iH}rI'U. W#7-%oT 单张汇票sola of exchange||sole of exchange
MQH8Q$5D Y_3YO2K] /\uH[[s -_*XhD 远期汇票usance bill||bill at usance
t>GLZzO Q0uO49sg ]AA*f_!
b;`#Sea 长期汇票long bill
4i\aW:_'i MY*>)us\ 9g5{3N3 .y_
bV= 短期汇票short bill
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P2B $17
v, hOL y*% 逾期汇票overdue bill
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6yFpVl 宽限日期days of grace
Ta\8>\6 u3i|}` =
']}; 8j+:s\ 电汇telegraphic transfer (T.T)
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8Hvy 邮汇postal order||postal note (Am.)||post office order||money order
I1 R\Ts@ -f;j1bQ [FV=@NI L!b0y7yR 本票promissory note (P/N)
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gNKl si!9Gz; 押汇负责书||押汇保证书letter of hypothecation
cM<hG:4%wX iI@Gyq= N7HbOLpM L[D/#0qp 副保||抵押品||付属担保物collateral security
yc%E$g ;aK !eD$ d,J<SG&L& $7gB&T.x 担保书trust receipt||letter of indemnity
mLk6!&zN z1SMQLk 71<PEawL o|^?IQ7bpf 承兑||认付acceptance
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\ I1 !Nxn[^[?. ?m9UhLeaS= 单张承兑general acceptance
.M53, 8X 6aF'^6+a LnI{S{]wDh @a.6?.<L 有条件承兑qualified acceptance
{?>bblw/d $YGIN7_Gg [>M*_1F djy: 附条件认付conditional acceptance
N9JgV,` */5<L99v rm)SfT< K7[AiU_I 部分认付partial acceptance
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