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。
Ge2q% 会计报表statement of account
aI
Jt0; Ai:BEPKe i'4B3 QOjqQfmM; 往来帐目account current
^=T$&gD ~R_ztD+C( |s"nM<ZNZ 8C[
C{qOJ 现在往来帐||存款额current accout
GKOD/, E^QlJ8 t?q@H8 1KMLG= 销货帐account sales
m6TNBX .l>77zM6 .uuO>: M4zm,>?K 共同计算帐项joint account
3|WWo1 {6"Ph(I1 #N#'5w-G NPCs('cd>? 未决帐项outstanding account
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<\Eh1[F 贷方帐项credit account||creditor account
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CsTF WX=Jl< 借方帐项debit account||debtor account
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ss\c^M 应付帐||应付未付帐account payable
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H :,Pn3xl I|>^1kr8w 应收帐||应收未收帐account receivable
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C&ktU4 新交易||新帐new account
'`eO\huf |p><'Q%* ?*E'^~,H) OJ/,pLYu 未决帐||老帐old account
u:[vaBh91 CACTE
X=hYB}}nu @c<3b2 现金帐cash account
o>/YAX:.!T ANJ$'3tg c%&:6QniZ _acE
:H 流水帐running account
}*lUah,@ %1O;fQL 11<Qxu$rL FP;Ccl"s 暂记帐||未定帐suspense account
P^w#S |_`E1Y}} BB~OqZIP sYjpU 过期帐||延滞帐overdue account||pastdue account
Z7_m)@%;kk W0epAGrB v=_6XF &K/ya7 杂项帐户sundry account
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TQx.KM>y s}jHl8 &e;=cAXG 详细帐单||明细表detail account
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gg 呆帐bad account
E_8\f_%wK VJdIHsI ~v]!+`_J !1q 9+e 会计项目title of account
GlbySD@ q~3,yyu xER\ZpA:, AgFVv5 会计薄||帐薄account-book
&4b&X0pU xKQ+{"?-^g ow_djv:, q{t*34R 营业报告书||损益计算表account of budiness||business report
(*oL+ef-C iMs5zf<M =$nB/K,8AX qIY~dQ| 借贷细帐||交验帐account rendered
H63,bNS s >2,Gy-&"0 2 !At2P2 agjv{ 明细帐account stated
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sFQ^2PwbS 91$]Qg,lB 与…银行开立一户头to open an account with
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QP" Y]L9Y9 S(uf(q|{ JaK}| 与…银行建立交易to keep account with
rMU T_^ co9 .wB@ Kt"BE j `;)\u 继续记帐to keep account
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h@ 与…有交易to have an account with
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IoQQ| R1& [S/ 作成会计帐||有往来帐项to make out an account with
}S3qBQTYL /r-aPJX K^B%/T]d Q" ,0F{' 清算||清理债务to make up an account
Rr!Y3)f; *&d<yJM`b LrATSq@ ?c7*_<W
5 清洁帐目||与…停止交易to close ones account with
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, ^b 7GH9<& ET[kpL glDh([ 结帐to close an account
bd<m%OM"" lhtZaU~V 2^)1N>"g ZKXo-~=> 清理未付款to ask an account||to demand an account
D`xHD#j h ;\[(- )f!= fm^@i;D
mWyqG*-Hb 结清差额to balance the account with
#?XQ7Im 3 q`)* ;s~X .58qL-iC 清算to settle an account||to liquidate an account||to square an account
v$=QA:!U l983vKr PI*82,f3dE ]>+PnP35G 审查帐目||监查帐目to audit an account
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V|ij zLF?P3^ 检查帐目to examine an account
P)uDLFp] A.D{.a lt_']QqU ~u.T- 0F 转入A的帐户to charge the amount to As account
1Jj Y! ;/0 Q1- P<Zh XN' sF7^qrVQP9 以计帐方式付款to pay on account
9{$'S4 0v]?6wX ~`D|IWMDq (?H0+zws^ 代理某人||为某人on ones account||on account of one
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%KE=*v 7c;9$j ,&d@O>$E: 为自己计算||独立帐目on ones own account
Vf`7V$sr FVKW9"AyW ncSFj.}w] @&"Pci+-| 由某人收益并负风险on ones account and risk||for ones account and risk
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&Dam }/,HM9Ke gh>>Ibf !bC+TYsU 由某人负担for ones account||for account of one
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BEPJ 按某人指示||列入某人帐户by order and for account of one
h!#:$|Q <jS~ WI@ xP=/N!,# ,KJw|x4}\ 列入5月份帐目for May account
@VN&t:/ l &wU'p-V OgcHS? ?DH"V7bs 编入某中帐项下to pass to the account of||to place to the account of
O}[PJfvBHo ms_ VM>l ^ZM0c>ev=l a,Gxm! 寄出清算书to send in an account||to send in render an account
c>1RP5vx `funE:>, %Rh;=p` h8G5GRD 支票薄cheque book
@h?shW=^ 3M0+"l(X ~Z ~v 9e U[*S 支票陈票人cheque drawer
=&dW(uyzY J4=_w 3u>8\|8wz B$ KwkhMe 持票人cheque holder
$hR)i Cv)/7vyB8 z^nvMTC 3K@@D B6 不记名支票cheque to bearer||bearer cheque
`d 2,*KR f&4,?E;6% NDO\B,7 65,(4Udz! 记名支票||认人支票cheque to order
Q/I)V2a1i QFPfIb/ B`$L' qP!P
+'B 到期支票antedated cheque
mqfO4"lt x\s,= n3z ?@6/Alk WqrgRpM{ 未到期支票postdated cheque
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he+#Q6 保付支票certified cheque
rC[6lIP :`vP}I ^ 7?"y{R>E l]2r)!Q7 未获兑现支票,退票returned cheque
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,eH5w" 横线支票crossed cheque
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V_U'P>_I 9=dkx^q 普通横线general crossing
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0]K _DPOyR2 Fs/? o[6y+ <'o 特别横线special crossing
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IY_ GgFi9Ffj $<)Yyi>6E 空白支票blank cheque
'3l$al:H^ b 1^n KB Y\/gU8w/ ":?T%v> 失效支票,过期支票stale cheque
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>? 普通支票open cheque
U!q[e`B S9Y[4*// DhKr;e {M~lbU 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
Sg*0[a3z FY;+PY@I{ (hZ:X)E> {0jIY 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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Fs udqge?Tz 支票换现金||兑现to cash a cheque
Mn^zYW|( *crw^e &,W$-[ 0my9l;X 清理票款to clear a cheque
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j64 4V|z M?:\9DDd 保证兑现to certify a cheque
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a Xza4iV XdIah<F2 M23&<}Q8 填写支票数额to fill up a cheque
!QC<n/ CUhV$A#oo WVL#s?=g }ymvC 支票上划线to cross a cheque
t3F?>G#y fNhT;Bux
*%- ?54B |_pl;&;: 开发支票to make out a cheque
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Yw"P)Zp ckwF|:e7* 签发支票,开立支票to draw a cheque||to issue a cheque
yz)ESQ~va =:5<{J OG &:vscOl KRk~w] 透支支票to overdraw a cheque
<?|6*2_= D!l8l49hLu G1_Nd2w Zc\S$+PM 背书支票to endorse a cheque
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8v mU]s7` %<> 请付票款||清付票款to pay a cheque||to honour a cheque
]gP8?s| 3X'WR] &:8T$UV =J.EH| 支票退票to dishonour a cheque
u9>6|w+ SI_?~Pf3k a/e\vwHLv hZF(/4Z2 拒付支票to refuse a cheque
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cs5ix"1A 拒付支票to stop payment of a cheque
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2 .;Z.F7{q RUc \u93n @U7Dunu*f 提示要求付款to present for payment
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o )<i 62NkU)u Qdm(q:w 见票即付持票人payable to bearer
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n;BM >W~=]&7{s4 b6Xi 支付指定人payable to order
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[5#c*A a^/K?lAB8 MBv/ 已过期||无效out of date||stale
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| 请给出票人R/D||refer to drawer
.r*#OUC S]b
xQa+ #}j]XWy EFv4=OWB 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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iw@ 5"e+& zU~f Wa{%0inZ 文字与数字不一致words and figures differ
\086O9 8iOO1I?+ (6o:4|xl0 /6smVz@O 支票
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tUrNp~ve, 时间已过account closed
Ki63Ox^O g X8**g' Yim#Pq&_ 8}9Ob~on
更改处应加盖印章alterations require initials
T&!ZD2I 6w@,I; ifd}]UMQ h\2}875 }*Dd/'2+1
dGa@<hg 时间已过effects not cleared
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z `{%-*f^ 停止付款payment stopped
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? t+jIHo {q})kO 支票毁损cheque mutilated
V15q01bE# QT7_x`#J~o +fPNen4E $>EqH?EQ 汇款||寄钱to remit||to send money
]u~Os< 0}6QO j_(?=7Y3g B U'Ki \ 寄票供取款||支票支付to send a cheque for payment
iY}QgB< M FzA{UO oy`3r5g EQ6l:[ 寄款人a remitter
2$iw/r k:`a+LiZ rtcJ=`)0` vi^z5n 收款人a remittee
gYRqqV =z+-l5Gu" {`tHJ|8 bGhhh/n 国外汇票foreign Bill
$ #TID= FYxUOO 5sG ]3z+1
8u4gx<;O 国内汇票inland Bill
@wg&6uQ G[ ,,L ="
/R5fp $_ST:h&C 跟单汇票documentary bill
EPQ&?[6 5dbX%e_OP D7%^Ly e|S+G6 :O2 空头汇票accommodation bill
": mCZUt u!hqq^1 kt;}]O2%R q]2}UuM|U 原始汇票original bill
z?8zFP wa9'2a1? ]|H]9mys98 ,)0/Ec 改写||换新票据renewed bill
C~3@M<X b>GqNf! dw|-=~ AaJ,=eQ 即期汇票sight bill||bill on demand
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*,r@< …days after date||…days after date…日后付款
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BYS"[S( DW'0j$; uJ2C+$=Ul …months after date||…months after date…月后付款
:< KSf#O Fm-q=3 UXcH";*9b 7J#g1 见票后…日付款…days after sight||…days sight
iKR8^sj7S ?yK%]1O hlABu)B'1 O=4ceEmz 见票后…月付款…months after sight||…months sight
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7wk 同组票据set of bills
GN~[xXJU x"zjN'| I_jM-/3b
f4A4 单张汇票sola of exchange||sole of exchange
`\WcF7 ba1$kU 2l\D~ y YU ]G5\UU 远期汇票usance bill||bill at usance
[qjAq@@N#q O?4vC5x 7Y_fF1-wY YI? C-, 长期汇票long bill
]ft~OqLg! G{&yzHAuae 6B!j(R ;?O883@r8 短期汇票short bill
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逾期汇票overdue bill
q|Pt>4c5? \h'E5LO CLFxq@%nu~ 6Mf3)o2 宽限日期days of grace
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`$'tk[ P(YG@ #?b^B~ # 电汇telegraphic transfer (T.T)
w$U/;C +{=_|3( 9qu24zz$P ou,=MpXx* 邮汇postal order||postal note (Am.)||post office order||money order
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gx2 ma]F%E+$ 本票promissory note (P/N)
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kX-"}$8 'Kso@St`o ]zwqG A 押汇负责书||押汇保证书letter of hypothecation
,Q /nS$ +GPT:\*q6 ;MR
C~F= jcv1z v. 副保||抵押品||付属担保物collateral security
v<J;S9u= KZ<RDXV T cLyuCaH>c >%p
m"+h{ 担保书trust receipt||letter of indemnity
@;n$ caw 5q_OuZ/6 =[)N6XV 3 ,M/#Q6P0} 承兑||认付acceptance
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%}ApO{ 单张承兑general acceptance
k'I_,Z<, Z/05 wB ^3)2]>pW ATmqq)\s 有条件承兑qualified acceptance
|Q)w3\S$ \Af|$9boHz {|J2clL GWqY$YT 附条件认付conditional acceptance
`i)ePiE 5f*'wA ,S0~:c:) q}F%o0 部分认付partial acceptance
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