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。
[g`, AmR\! 会计报表statement of account
|Q5+l.% j %H`0 ogJ<e_m ZtR&wk 往来帐目account current
i5VG2S vf N#NY6 QLn+R(r rd"
&QB{ 现在往来帐||存款额current accout
Y1WHy*s? aHC%19UN UGCox-W" c|Y!c!9F 销货帐account sales
YmgCl!r@ R1/q3x +9C;<f ;y OD
共同计算帐项joint account
;NP[_2|-, }PZ=`w*O ssA7Dx: U!0E_J 未决帐项outstanding account
Z%e|*GS{ ,VWGq@o% hlC%HA ]4o?BkL 贷方帐项credit account||creditor account
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=+:: m8HYWzN 借方帐项debit account||debtor account
(6clq:c7j ]F+K|X9- LABNj{=D! ^j=bObaX 应付帐||应付未付帐account payable
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应收帐||应收未收帐account receivable
h)@InYwu7 02pplDFsM ;wgFr.#hp@ Onw24& 新交易||新帐new account
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a*.cu o|rzN\WJn o%qkq K1 未决帐||老帐old account
.`J:xL%Z RHI&j~ kc Y,vl jI0]LD1k 现金帐cash account
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<*-tZV[ .Q[yD<)Ubs IT&i,`cJ~F */_@a? 流水帐running account
&D*8l?A/1f ?bI?GvSh ]EN&S Wh
g`3H(PVg 暂记帐||未定帐suspense account
g_M^E-3 s#P:6]Ar JO}?.4B C0<YH " 过期帐||延滞帐overdue account||pastdue account
t3>$|}O]t s5AgsMq R@n5AN( s.rT] 杂项帐户sundry account
]/44Ygz/ n1 v,#GE yoU2AMH2D^ GA@ Ue9 详细帐单||明细表detail account
G#lg|# -# 5Eal1Qu r0Z+RB^I &^+3errO 呆帐bad account
Kj!Y K~~ liD47}+ SUu >6'LN GoD ?K C 会计项目title of account
@\PpA9ebg% !tBeuemN% rKp1%S1 ]1}h8/ 会计薄||帐薄account-book
blp=Hk J7n5Ps\M :k N5?t= (3O1?n[n 营业报告书||损益计算表account of budiness||business report
_+n;A46 QS;F+cmTh B1+ZFQo Lzz)n%y5 借贷细帐||交验帐account rendered
/RqhykgZ x.\XUJ4x pL)xqKj ppFY
c\&= 明细帐account stated
`p1DaV $3 vhddO :t5uDKZ_j) 1|/
'"9v 与…银行开立一户头to open an account with
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*- 与…银行建立交易to keep account with
GA ik;R tN}c0'H 9v$qrM`8 QT;
Va#a 继续记帐to keep account
~},~c:fF? =)*JbwQ
]>vf 9] %A2`&:ip 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
F"=Hp4-C >HIt}Zh ^9'$Oa,* H!. ZH(asY 清算||清理债务to make up an account
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4oN${7k0 清洁帐目||与…停止交易to close ones account with
~lk@6{`l|1 Xy!&^C` J` Vrg3{@$ 1 KB7yG-#6 结帐to close an account
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h"8QeX:(( )7w@E$l" 清理未付款to ask an account||to demand an account
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W#.6 ZYDWv/u 结清差额to balance the account with
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?~ ?Hdv pX^=be_ 清算to settle an account||to liquidate an account||to square an account
@`Wt4< J[6VBM.Y |=u96G~N lvx]jd\ 审查帐目||监查帐目to audit an account
U$%|0@`~ (M8hy4Ex *(p7NYf1 -)6;0 检查帐目to examine an account
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:Dj#VN *.3y2m,bZ ,m:6qdN 转入A的帐户to charge the amount to As account
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rfRLsN] `1q|F9D m\ ?\6Wk 以计帐方式付款to pay on account
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qy6K,/&3 代理某人||为某人on ones account||on account of one
^6#-yDZC@ ?y46o2b*) mV%h[~- )gjGG8Ee 为自己计算||独立帐目on ones own account
D$mf5G & R~c IT:i ,0h3x$l) 3AvcJ1 由某人收益并负风险on ones account and risk||for ones account and risk
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=%) "\<P$&`HA lU&Q^Zj` 由某人负担for ones account||for account of one
w_GLC%|7 `^zQ$au'u YLigP"*~^ 3r`<(%\ 按某人指示||列入某人帐户by order and for account of one
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q =nw0# ' t%:G|n Sz `;e^2 列入5月份帐目for May account
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C6CGj8G OSj%1KL O FQ{9 编入某中帐项下to pass to the account of||to place to the account of
(<n>EF# 1P \up (]}XLMi,|! =:;YTie 寄出清算书to send in an account||to send in render an account
L/5z! m qpd Ir^ BC!<2> }pt-q[s> 支票薄cheque book
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支票陈票人cheque drawer
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持票人cheque holder
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Bg5;Q) 不记名支票cheque to bearer||bearer cheque
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9Y\F53p&j FU'^n6[<B FDl,Ey^r/ 记名支票||认人支票cheque to order
xTGP 'H|;%J6d> Qf"6PJ |HNQ|r_5S 到期支票antedated cheque
{rs6"X^ [9w, WJL RsR] T]4 9DmSs=A 未到期支票postdated cheque
t;oT {Hge UP5%C; \l>qY(gu OCvml 2
vP 保付支票certified cheque
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CkoYrvT ~>.awu+o| #*[,woNk 未获兑现支票,退票returned cheque
}rFTh I kbD*=d}3{ _, 11EeW@ S.qk%NTTD 横线支票crossed cheque
U.d'a~pH 2LtU;}7s 0c%@e2(N X+/{%P!w 普通横线general crossing
yLV2>kq R (t!xf O_qu;Dx! e?_c[`sg 特别横线special crossing
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*y 空白支票blank cheque
de*,MkZN ;a#}fX #nxER mrhsKmH 失效支票,过期支票stale cheque
Y8x(#qp, Z5"!0B^ j 5d)'`hACe 3s88#_eT 普通支票open cheque
=U)n`#6_j2 ?6_"nT*} 6R3"L]J uzat."`d' 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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7l qk"oFP6 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
KZ367&>b7 ]1YYrgi7 >$#*`6R l}U~I
3}). 支票换现金||兑现to cash a cheque
1]a*Oer} c,g]0S?gu nR=2eBNf +An![1N, 清理票款to clear a cheque
mcAH1k e =B3!jir Wwa41z $9j>VGf= 保证兑现to certify a cheque
*il]$i LaEX kb*s XL"v21X m!FM+kge 填写支票数额to fill up a cheque
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`"4K !."%M^J 支票上划线to cross a cheque
'&_y*"/c -.+KCt G$+ cNuuzA )cv0$ 开发支票to make out a cheque
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'YmO .:|#9%5 cLN[o8ZU 签发支票,开立支票to draw a cheque||to issue a cheque
w|hyU4- ^ f:JYG]E & P?3YHa^up $2 +$,: 透支支票to overdraw a cheque
cx1WGbZ R4Gg|Bh /pSUn"3 EP*["fx 背书支票to endorse a cheque
(c*7VO; |({UV-` F]dd># {C,1w 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
[M8qU$&?] c}I8!*\ ;'WzfJ!q `
pv89aO 拒付支票to refuse a cheque
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T 拒付支票to stop payment of a cheque
J*q=C%}. [/fwt! BF1O|Q|d6 ^&Rxui 提示要求付款to present for payment
+y{93nl r{6B+3J 3Mh,NQB 6UzT]" LR; 见票即付持票人payable to bearer
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xjn8)C nm:let7GB 支付指定人payable to order
Ppo^qb pg& ]F 3{#pd6e5 JXy667_ 已过期||无效out of date||stale
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.+ "<n"A7e C4SD 请给出票人R/D||refer to drawer
zHum&V8=H *a0I Z Mpl,}Q!c PuoJw~^h 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
p7=^m>Z6 (+Nmio ;x0 KaFk Fi3(glgd- 文字与数字不一致words and figures differ
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LSh9 F~@1n,[ ~9/nx|%D 支票
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*y\tns U 时间已过account closed
Jm1AJ4mw $O</akn; 1eR{~ , wb
Tg 更改处应加盖印章alterations require initials
JA(q>>4 6;c{~$s~[ c$SxDYG /:L&uqA GC#95
Ko1?jPE 时间已过effects not cleared
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&b]KMAo3 *CD=cmdD* f'yd{ihFp 停止付款payment stopped
]~<T` )Hi Nn4Kt,KY :7;Iy u 5lA 8e 支票毁损cheque mutilated
['YRY B `DY4d$!4 4a-F4j' s#Y7*?Sm 汇款||寄钱to remit||to send money
Z5^UF2`Q gR6T]v ?lna8]t LZbHK.G= 寄票供取款||支票支付to send a cheque for payment
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a_Z %_LHD|< bL#TR;*] ba1QFzN 寄款人a remitter
rG%_O$_dO b,V=B{(~ V1V4 <Zj ?\$/#zak 收款人a remittee
(I 0t*Se ^[NmNi* mZ&Mj.0+~ M@86u^80 国外汇票foreign Bill
8[p6C Jl) (NV=YX?s }XE/5S}D `\uv+^x{ 国内汇票inland Bill
/9#jv]C: '(:J|DN ! yUKNR Nfvg[c 跟单汇票documentary bill
jJnBwHp i-W2!;G g2_df3Q /[T8/7;_l 空头汇票accommodation bill
j_<n~ri- @Oay$gP{T VDN]P3 nvs7s0@Fqe 原始汇票original bill
tzN;;h4C Z'kYf 8jx1W9=`9[ v0J1%{/xs 改写||换新票据renewed bill
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<b40\Z{+ R;ug+N WSwmX3rn 即期汇票sight bill||bill on demand
![n`n(oN / /rWc,c #-,`4x$m| ?P]md9$(+e …days after date||…days after date…日后付款
7FFYSv,[: {q4"x5| ]<= t &Wk<F3qN …months after date||…months after date…月后付款
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2p ,6=8^v 见票后…日付款…days after sight||…days sight
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e.p0[ %>z}P&Yz (*gpa:Sc 见票后…月付款…months after sight||…months sight
m%3Kq%?O *?'T8yf^ sl 5wX d(XWt;K K 同组票据set of bills
giq`L1< \ed(<e> *k$&
Hcr$ Q+dI,5YF 单张汇票sola of exchange||sole of exchange
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oPir]`re 远期汇票usance bill||bill at usance
h]$zub G_]mNh ma~`&\xE "bH ~CG:Y 长期汇票long bill
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0sX'>f &aOOG8l 短期汇票short bill
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w 6qf`P!7d]M j!dklQh0 逾期汇票overdue bill
70~]J8T+u )M~5F,) F\;1:y~1 @<L.#gtP 宽限日期days of grace
cs)hq4-L` E*vi@aI hZy*E [i
|99eDgK, 电汇telegraphic transfer (T.T)
LTHS&3%2 i%2K%5{)$D %LyB~X u9Ro=#xt 邮汇postal order||postal note (Am.)||post office order||money order
P+a&R<Dj4 VM`."un] ,*30Q KAZz)7 本票promissory note (P/N)
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c9*. UpbzH(?# 押汇负责书||押汇保证书letter of hypothecation
$[Ns#7K q I}Zg)q] .755-S "2-TtQV! 副保||抵押品||付属担保物collateral security
&*iiQ3 bmLNR 7VraWW`H' 5VfP@{ 担保书trust receipt||letter of indemnity
= j - _>.%X45xi \c)XN<HH |d$aISO` 承兑||认付acceptance
r\zK>GVm_ 4p]Y`];U $HRpG
4(NI-|q0 单张承兑general acceptance
{ib`mC^ !?96P|G 8eNGPuoL) +x`tvo 有条件承兑qualified acceptance
ETtR*5Y 5 p\ASf #AHIlUH"m \hz)oC 附条件认付conditional acceptance
u4Sa4o iZUBw kDrGl{U} 1{*x+GC^/ 部分认付partial acceptance
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