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。
:PaFC{O)* 会计报表statement of account
X|wXTecg*| 6%_d m' /(nA)V( : 2h6F j& 往来帐目account current
7_/.a9$G (Qq$ql27 t>v']a +k /aJl0GL4! 现在往来帐||存款额current accout
u;:N 4d=f' 6C/D&+4 (<.1o_Q-LU UrxgKTry 销货帐account sales
_H8)O2mJ ix&hsNzD q#Qr@Jf }%R6Su]y 共同计算帐项joint account
]yVB66l ~ab"q% ZcO!cR&*'J gi@+27; 未决帐项outstanding account
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)j%]zd2 >)pwmIn< sinG $= t7A.b~# 贷方帐项credit account||creditor account
D1O7S]j $9 DZ5" z4J-qK~2 1=(i{D~ 借方帐项debit account||debtor account
XLbrE|0A? ~0 FqY&4 x{ZVq 4 v @N8v 应付帐||应付未付帐account payable
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3 ^su%z_% $~~=SOd0 Da@ tpKU)p 应收帐||应收未收帐account receivable
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@g oG*lUh} 新交易||新帐new account
eNNgxQw>m 8w*fg6,= 63u'-Z"4 !6 $>| 未决帐||老帐old account
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)(^ 现金帐cash account
z!L0j+ =k/n Vi? Z`G]w! ~IWi@m{ 流水帐running account
X"1<G3m4 m9B3]H X)&Z{ V> ckP3[@Su { 暂记帐||未定帐suspense account
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7:p]~eM) ``E;!r="v ]Ns&`Yn{ 过期帐||延滞帐overdue account||pastdue account
*nC,=2 (7wR*vO^ AeJM[fCMa 0F~9t! 杂项帐户sundry account
IIR?@/q Em]T.'y IGqmH=- JX/d;N7a 详细帐单||明细表detail account
QJE-$ : <V8i>LBlz V_1# 7 & T|-K\* 呆帐bad account
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Q<B_ h9-Ky@X` G_<[sMC8 会计项目title of account
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O7nB@ AP7W)S vp|=q;Q%r 1c4%g-]7 会计薄||帐薄account-book
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k6 营业报告书||损益计算表account of budiness||business report
,Df36-74v5 A-u5 9M=K@a %Uk/P 借贷细帐||交验帐account rendered
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_Y&Y- &; skB. ? 7EVmF :&-}S>pC 明细帐account stated
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IS WC !U!E_D.O c+{4C3z 与…银行开立一户头to open an account with
#]N9/Hij#g Pb;`'<*U H7=z%Y9y 614/wI8( 与…银行建立交易to keep account with
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m1W<` 7tpZE+OX xwxj j 继续记帐to keep account
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9 g DG m32 与…有交易to have an account with
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7qz-RF#s8 P0(~~z&%[ 作成会计帐||有往来帐项to make out an account with
FxX3Pq8h K@~#Gdnl EM/+1
_u IR8&4qOs 清算||清理债务to make up an account
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O9 g0OS<,: P/9J!.Cm 清洁帐目||与…停止交易to close ones account with
6<$|;w-OV X4G55]D$> 1@S6[&_ $)]FCuv 结帐to close an account
B/hHkOoo 8#u_+;,p %d J>8.jW@ MEnHC'nI 清理未付款to ask an account||to demand an account
mVAm ^JK da'E"HN@G~ `>EvT7u 5yiiPK$qr 结清差额to balance the account with
}n%Rl\p gA1in .l5 "X> WbWW=(N'd 清算to settle an account||to liquidate an account||to square an account
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P 审查帐目||监查帐目to audit an account
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N \g1@A" 检查帐目to examine an account
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,1;8DfVZV 转入A的帐户to charge the amount to As account
@H%=%ZwpO s8d}HI ^r_lj$:+$ #]DZrD&q 以计帐方式付款to pay on account
5vF}F^ 9Y%?)t.2 kF,\bM |z]2KjF&w- 代理某人||为某人on ones account||on account of one
q[OTaSQ~u^ V<V\0n!0 L##8+OJ.L X/8iJ-KB 为自己计算||独立帐目on ones own account
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P4,S(+e CCh8? sM m?VRX.> 由某人收益并负风险on ones account and risk||for ones account and risk
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gu[!hD1 -+=:+LhSMb 由某人负担for ones account||for account of one
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ednk% qm}>J^hnB# CTkN8{2S 按某人指示||列入某人帐户by order and for account of one
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TT8|Os N.{jM[\F 3[=`uO0\7 列入5月份帐目for May account
n1>,#|# y /:T(tk$ xOL)Pjo/m '#N5i 编入某中帐项下to pass to the account of||to place to the account of
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TsZ 6Z7pztk 3U~lI& 寄出清算书to send in an account||to send in render an account
TA0D{ *Cnq2=A]A +|?|8"Qg zzfn0g 支票薄cheque book
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= 支票陈票人cheque drawer
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szGn< 持票人cheque holder
P*SCHe' !FB \h<6 \+{t4Im MKe^_uF 不记名支票cheque to bearer||bearer cheque
m(Y.X=EZr o'eI(@{F= !2Y!jz 9si}WqAw 记名支票||认人支票cheque to order
*t.q m5h M20Bc, VI ;V~rWzKM( CzSZ>E$%U 到期支票antedated cheque
mLg{6qm(q f]ue#O !{Q:(B#ec 7 DY WdDX 未到期支票postdated cheque
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,{ _ Z cm<Fw 保付支票certified cheque
>I4p9y(u ~{4n}* ~!ZmF(: 0iJ!K;A2% 未获兑现支票,退票returned cheque
[0&'cu> %AG1oWWc>. j2} zJ;>.0 横线支票crossed cheque
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~H^'al2PK 普通横线general crossing
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@$/ 1~2R^#rm &~~aAg 特别横线special crossing
JiFA]M`^Q \ ] V@D]bV@4 Vi|7%!j< 空白支票blank cheque
o"p^/'ri NunV8atn: >Mvka;T] weAn&h| 失效支票,过期支票stale cheque
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{O^TurbTFA 普通支票open cheque
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.,3Zj / 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
:qKF58W \q~w<%9Dq ]^=|Zd- :{LAVMG&^ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
mxQR4"]jY 01udlW. "8 N"Udu ]3*P:$Rq 支票换现金||兑现to cash a cheque
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f=v 清理票款to clear a cheque
?c!:81+\ gH %y q-3]jHChh &lAQ & 保证兑现to certify a cheque
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`Da+75 f6v #(C/Cx54 填写支票数额to fill up a cheque
C+w__gO&r b"``D ? nV}8M E\0X`QeY 支票上划线to cross a cheque
<FY&h# 9)+@0fG) 4q hWm"&CM Y\xUT>(J7 开发支票to make out a cheque
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[*8Y'KX < 签发支票,开立支票to draw a cheque||to issue a cheque
rK7W(D} ?i~g,P]NK .WvlaPK 1,,|MW 透支支票to overdraw a cheque
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*|9 n`(~OO 背书支票to endorse a cheque
$Pxb1E x4m 5JDC H;NbQ `>6T& 请付票款||清付票款to pay a cheque||to honour a cheque
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支票退票to dishonour a cheque
8d!GZgC8R !\-WEQrp\ s)zJT \M{[f=6llh 拒付支票to refuse a cheque
}aF -/ +#5.`1 w(U:U-MNe PU1,DU 拒付支票to stop payment of a cheque
i?>tgmu. m:uPEpcU [dB$U}SEj Q&CElx?L 提示要求付款to present for payment
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: `&!k!FZY* +m)q% I> 见票即付持票人payable to bearer
ba3*]01Yb 7"4z+w 9CJ(Z+;OM ve Tx, \6@ 支付指定人payable to order
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8M g 已过期||无效out of date||stale
=dZHYO^Cv Es!Q8. :z&7W< AiP!hw/V$ 请给出票人R/D||refer to drawer
q_V0+qH o]ePP, nhT-Ido H1/?+N}( 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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Qz) ICC%,$C~l 文字与数字不一致words and figures differ
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>` KC`q#&dt 支票
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M|,mr~rRG 时间已过account closed
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>UDd @ 更改处应加盖印章alterations require initials
x3 > oGa^/:6L 30>3 !Xqa #bX9Tu0 0@I S
m3bCZ9iE 时间已过effects not cleared
lf(`SYQnOY c(#;_Ve2P 7aV%=_ QnQOm"" 停止付款payment stopped
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MN^Aw9U 支票毁损cheque mutilated
#@HF<'H}mu i4JqT \q #>lG7Ns|4 '2^7-3_1 汇款||寄钱to remit||to send money
t>=fTkB _g%TSumvq< ;oZ)Wt yAL[[ 寄票供取款||支票支付to send a cheque for payment
i4Lc$20?d SZaS;hhhHu a
=cvCf k:jSbbQ 寄款人a remitter
LUB${0BrA ,XDRO./+T W-NDBP:
v~QHMg 收款人a remittee
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q9Y9w( 国外汇票foreign Bill
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Suww RuII!}* 国内汇票inland Bill
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T~d4 跟单汇票documentary bill
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J^a 空头汇票accommodation bill
hjZKUMG(k 0c} }Q :q#Xq;Wp ^0/j0]O 原始汇票original bill
nBk)WX&[K s"t$0cH9 y;s`P. JvY}-}?c 改写||换新票据renewed bill
d_IAs Na:w]r:y Lhqz\ o @Y1s$,=xB 即期汇票sight bill||bill on demand
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6I%5Q4Ll …days after date||…days after date…日后付款
iyg*Xbmi~. Hv2De0W zAiXo__x 6oGYnu;UZ …months after date||…months after date…月后付款
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5~>z h 见票后…日付款…days after sight||…days sight
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AMo:Jqv /pT=0= 'IwNTM #3gp6*R 见票后…月付款…months after sight||…months sight
U|IzXQX( +mn,F}; N<XNTf ~^1 {B\I 同组票据set of bills
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K~R`%r_ G|!on<l& 单张汇票sola of exchange||sole of exchange
_no*k?o* ^zQ/mo,Z * -8&[D0 ]?!mS[X 远期汇票usance bill||bill at usance
T( U_ ?`PvL!' ,^\2P$rT =,6z4" ) 长期汇票long bill
Zg{KFM% OG>}M$Ora OWg(#pZk H"
3fT 0 短期汇票short bill
,Ge"anO KV0]m^@x %`1q-,>v vVFy*#I#_[ 逾期汇票overdue bill
Wa{` VS ^f4s"T k@k&}N0{ ?fi,ifp*|l 宽限日期days of grace
Ezd_`_@R <^5Z:n!q 7`DBS^O]dG 7%x[q} 电汇telegraphic transfer (T.T)
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Vr[ 邮汇postal order||postal note (Am.)||post office order||money order
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O N_W}*2( CVL3VT1j0 本票promissory note (P/N)
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3KlbP 押汇负责书||押汇保证书letter of hypothecation
"Q@ronP(~ 5K>3My# W{6|tx) Vt:~q{9*k 副保||抵押品||付属担保物collateral security
[+n*~ JfLqtXF[&" 0" \`~Ly- 担保书trust receipt||letter of indemnity
oAODp!_c v3~? ;f,l SB H(y) P}n_IV*@ 承兑||认付acceptance
ib#KpEk n|Q@UPb/= ;-~B)M_S` Ug>~Rq] 单张承兑general acceptance
?PeJlpYzV g+vva" Y']\Jq{OS h-q3U%R4}@ 有条件承兑qualified acceptance
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ayR-\mZ ^c"jH'#.L 附条件认付conditional acceptance
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wz 部分认付partial acceptance
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