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。
d{]2Q9g 会计报表statement of account
&^B;1ZMHD QY1|:( zf[KZ\6H m=^ihQ 往来帐目account current
1X#gHstD D<bHRtP QU)AgF[ a0&R! E; 现在往来帐||存款额current accout
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wp 销货帐account sales
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}h9f(ZyJn 共同计算帐项joint account
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`% 未决帐项outstanding account
EN@<z; 0G#s/u# >s>{+6e Iv>4o~t 贷方帐项credit account||creditor account
W7q!F W JG8E7 %d#j%= p4wx&VLi 借方帐项debit account||debtor account
7[YulC-pH [xl+/F7 9S<atMB -A
M(- 应付帐||应付未付帐account payable
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Hni?r!8r 7DWHADr 应收帐||应收未收帐account receivable
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[.im 新交易||新帐new account
dC8, aQL$?, .=/TT|eMS ^ <+V[=X 未决帐||老帐old account
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d n~?n+\.&a Cg];UB}k 7H_*1_%ZQ 现金帐cash account
Qjd<%!]+\ o@DlK` \@GKVssw E)Cdw%}^ 流水帐running account
[?moS! '\/|K {4HcecT )~ghb"K 暂记帐||未定帐suspense account
W$Op/ ^,6c9Dxy # 4;(^`? 7uxUqM 过期帐||延滞帐overdue account||pastdue account
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5Dq'wp m 9.BU2. 杂项帐户sundry account
9{XV=a v ) 0|X];sD 3s$vaV~(a 2#`9OLu8X 详细帐单||明细表detail account
]seOc],4 ! ^TCe8 w)xfP^M# +$\/HO 呆帐bad account
raB',Vp 2rG$.cGN" tIL ]JB 0{!+N6MiR 会计项目title of account
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?k1R> NRDXWscb /=S\v<z 会计薄||帐薄account-book
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770 p{oc}dWin 4s7&*dJ aP/Ff%5T 营业报告书||损益计算表account of budiness||business report
v)%0`%nSR 6QG"~>v7'( c^x5 E`{ F$te5 `a 借贷细帐||交验帐account rendered
JNxrs~} =.ReM_. agp7zw=N l$g \t] 明细帐account stated
-wQ@z6R vhKHiw9L !6*m<#Qm H_d^Xk QZ 与…银行开立一户头to open an account with
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B*AB@ 4{CeV7 与…银行建立交易to keep account with
b&2N7% kB-]SD# x|GkXD3 _o'a|=Osx> 继续记帐to keep account
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\z }/ v^3s?VD r&ux|o+ aXh~w<5F 与…有交易to have an account with
v?(z4oOD/> W=\45BJ kV@?Oj.&I, }0AoV&75 作成会计帐||有往来帐项to make out an account with
L*(`ccU IH3Nkpsg {wvBs87 JiFB<Q\ 清算||清理债务to make up an account
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@OS,A vE&K!k` 清洁帐目||与…停止交易to close ones account with
L'u*WHj|v #MUY! 7\[)5j r -$VPW 结帐to close an account
z^u*e t 09-y aW_Pv~ ([dJ'OPx$ 清理未付款to ask an account||to demand an account
O'h f8w !p!^[/9"c {JQCfs k|`Qk!tr 结清差额to balance the account with
U3~rtc* -8:/My m,V"S(A ~Z' /b|x<3 清算to settle an account||to liquidate an account||to square an account
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D.*r*c6 %\T#Ik~3 5QP`2I_n mwO9`AU; 审查帐目||监查帐目to audit an account
TgA>(HcO ){*9$486 3v~[kVhoG xM=?ES 检查帐目to examine an account
8(g}/%1mt3 =rA]kGx Cs2kbG_ 1>L8EImx]V 转入A的帐户to charge the amount to As account
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lC@wCgc 以计帐方式付款to pay on account
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]z8Th5a?o U#:N/ts*( 代理某人||为某人on ones account||on account of one
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9/._ 为自己计算||独立帐目on ones own account
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gts09{"}Y (t5vBUj 由某人收益并负风险on ones account and risk||for ones account and risk
mYbu1542'n |lN=q44I s9SUj^ gfiFRwC`v 由某人负担for ones account||for account of one
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dk C!Jy;Z=+u 按某人指示||列入某人帐户by order and for account of one
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0j!II( 列入5月份帐目for May account
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u&dU'@q SgkW-# n.Y45(@E 2V*;=cv~z 编入某中帐项下to pass to the account of||to place to the account of
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5%+epzy h+w1 D} * 寄出清算书to send in an account||to send in render an account
ra8AUj~RX B<ZCuVWH: ni6zo~+W] 9'p*7o 支票薄cheque book
O"1HO[ / 2MhP=, pZ]&M@Ijp WR_B:%W. 支票陈票人cheque drawer
_&[ -< cu !&5|:96o [LrO"9q( +_jM$?:F} 持票人cheque holder
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不记名支票cheque to bearer||bearer cheque
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% z\YLO%Mm goND S5} 记名支票||认人支票cheque to order
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0 U- wbI1~/ HY;kV6g{P 到期支票antedated cheque
&UO/p/a "whs?^/ :w)9(5 ED);2*qP} 未到期支票postdated cheque
g ;XK3R ?)Je%H (B%[NC6 ) )t]5Ys%; 保付支票certified cheque
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>""= 未获兑现支票,退票returned cheque
7Hj7b:3K&! 5W=Jn?y2 C=2DxdZG Tl#2w= 横线支票crossed cheque
bfYVA2=Z U }I#;*F 2B5Ez,'#x 3Bcv"O,B!{ 普通横线general crossing
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rWAN /SyAjZ jv6>7@<G 特别横线special crossing
(Ffa{Tt! .v-2A);I qn'TIE. =(~Zm B\ 空白支票blank cheque
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?C igEqty!. 失效支票,过期支票stale cheque
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k Vv+ oq5hf \tY7Ga%c : %uaaFl 普通支票open cheque
m"6K_4r] @ZrNV*&< f1?%p)C J|@D @\?7 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
DghqSL^s HrMbp I3}]MAE [;o>q;75Jz 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
BuUM~k&SY F&B E+b/# 3+q-yP#X J25/Iy*byG 支票换现金||兑现to cash a cheque
8 qZbsZi4 ;jO+<~YP! /!y;h- ;0NJX)GL 清理票款to clear a cheque
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Z+ p["pGsf _H-Fm$Q [Z&<# - 保证兑现to certify a cheque
e2g`T{6M 1^ go)(Mx E*kZGHA ?6L8#"= 填写支票数额to fill up a cheque
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x<@i3Y{[ 支票上划线to cross a cheque
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l 1]vDM&9 `B,R+==G: mS49l 开发支票to make out a cheque
D9hq$? woF{O)~X x?od_M;*8; } :gi<#-:G 签发支票,开立支票to draw a cheque||to issue a cheque
|cC&,8O:{ J,s:CBCGL kV8qpw}K /zr)9LQY0 透支支票to overdraw a cheque
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'-$cvH7_ ] ;HCt=I~ 背书支票to endorse a cheque
CkNh3'<wg n36iY'<) G 2MW7nIEs n</Rd= 请付票款||清付票款to pay a cheque||to honour a cheque
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TS NS;LFeGD jE8}Ho_#) 2 gca* 支票退票to dishonour a cheque
(m=1yj9 ,DEcCHr, G]mD_J1$ :@@m'zF<; 拒付支票to refuse a cheque
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vj]h[=: 拒付支票to stop payment of a cheque
s0Z)BR # BWB}bq K}GRU) pRUQMPn ( 提示要求付款to present for payment
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~:}@ 见票即付持票人payable to bearer
d<WNN1f xD sKb_ z\?<j%e!t h-SKw=n 支付指定人payable to order
PzhC *" i} {+3g*s/HI SMfa(+V I `0MQL@B 已过期||无效out of date||stale
7@m+y 8!@}\6qM {wDe#c{_ >+>N/`BG 请给出票人R/D||refer to drawer
"=JE12=u }z|9F(I 3UKd=YsJ 7r.~L 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
r:4]:NKCi V'UFc>{o ,WM-%2z^4I H<P d& 文字与数字不一致words and figures differ
yNU}1_oK Q/*|ADoq c++q5bg@) |x>5 T} 支票
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:2')`xT 时间已过account closed
tF./Jx]_ 'C#[iRG4 Q&"oh k`5K& 更改处应加盖印章alterations require initials
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GdrVH,j 时间已过effects not cleared
dO,;k+ '#.D`9YI< NA`8 ^PZ )UVekkq>Q 停止付款payment stopped
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PqRsvu UN:qE oS \=&Z_6Mu >l=^3B,j 支票毁损cheque mutilated
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:j m&be55M; 汇款||寄钱to remit||to send money
U}5]Vm$] {LCKt/Z>P 82?LZ?!PD vg_PMy\ 寄票供取款||支票支付to send a cheque for payment
oJ/=&c .WuSW[g 2$A "{2G P97i<pB Y_ 寄款人a remitter
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R|0I{> GMoz$c6n_ + ef>ek &F Yv4J 收款人a remittee
.C ,dV7 wrK@1F9! tYSfeU #YK3Ogb, 国外汇票foreign Bill
3*(><<ZC raU_Z[ _Vt(Eg_\ Z5EII[=$o 国内汇票inland Bill
9jNh%raG| imhE=6{ ,Z! I ^ @,]W 跟单汇票documentary bill
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*-Y)v2W >Ad`_g6Wew WORRF 空头汇票accommodation bill
zG^$-L.n 1&9w]\Ae7l T,PN6d }Gx@1)?? 原始汇票original bill
_g,_G ,^eOwWV Hc8!cATQk }9;mtMR$ 改写||换新票据renewed bill
VRSBf;? [8oX[oP %P(2uesd HYY+Fv5 即期汇票sight bill||bill on demand
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C*d …days after date||…days after date…日后付款
8|5+\1!#/) ,wv>G]v cjd-B:l <54KWC86)J …months after date||…months after date…月后付款
NdXC8 y6MkaHW[m A6 X gtn}7N. 见票后…日付款…days after sight||…days sight
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-UeT fGe"1MfU h,b_8g{! w"O;: `|n 见票后…月付款…months after sight||…months sight
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kwh=q TB84} :&2%x M8y|Lm}o 同组票据set of bills
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[O# 单张汇票sola of exchange||sole of exchange
R$+"'N6p l\d[S] ~~I]SI k{ Ay%]l| Gm 远期汇票usance bill||bill at usance
#c'}_s2F[ #BZ5Mxzj !<b+7A !FB2\hiM 长期汇票long bill
!d[]Qt%mA Z1;+a+S=z WE-+WC!!: x`'s 短期汇票short bill
0}T56aD=! j)juvat s5MG#M 9 X
d1+?2 逾期汇票overdue bill
XjxI@VXzUV h96<9L ^W^Y"0y9` .t{uzDM 宽限日期days of grace
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<fa 电汇telegraphic transfer (T.T)
6Yqqq[#V/ [d>2F g|4>S<uC -Q ];o~ 邮汇postal order||postal note (Am.)||post office order||money order
NvpDi&i FR]uCH v^[!NygShs 7~QAprwVS 本票promissory note (P/N)
twa H20 xr!A>q+@i \rS-}DG ^nQJo"g\ 押汇负责书||押汇保证书letter of hypothecation
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n[CgH]7 副保||抵押品||付属担保物collateral security
UCo<ie\V Kf$6D 79# \D#+0 UyF;sw 担保书trust receipt||letter of indemnity
m&s;zQ qi8AK(v u(ETc*D] H3Zt3l1u+ 承兑||认付acceptance
,.Lo)[( f.R;<V.) V{}TG] RGY#0 .Z} 单张承兑general acceptance
Y$qjQ 1jF+ YC*`n3D|' Jr>Nc}!U _~*ba+{ 有条件承兑qualified acceptance
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2 Lr`Gyl62 C"k]U[%{ 附条件认付conditional acceptance
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m .ffr2\'* V<KjKa+sG 部分认付partial acceptance
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