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。
ML.|\:r* 会计报表statement of account
bJcO,M:2 X@ S~D7|ja x
c|1?AFj )I"I[jDw 往来帐目account current
joBS{] .dsB\C snYyxi @^.o8+Pp 现在往来帐||存款额current accout
5><T#0W? o8X? 1 NwN3T]W gu"@*,hL 销货帐account sales
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(D^ Xc$Zkfmms _%u t# 共同计算帐项joint account
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&=JGk^eJ 未决帐项outstanding account
$IqubC>O On0,#i= I)MRAo c8Nl$|B 贷方帐项credit account||creditor account
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n!R 借方帐项debit account||debtor account
Z*'<9l_1 3oV2Ek<d WWTRB +1> F!g;}_s9 应付帐||应付未付帐account payable
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n+a-v P#}vi$dZ Z7I\\M 应收帐||应收未收帐account receivable
r>gf&/Pl U6.hH%\}@ <{j;']V; 5,+fM6^V 新交易||新帐new account
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#jsN UOyM=#ipY 未决帐||老帐old account
#pyFIUr=w jOd+LXPJ -s0\ 4 y&/bp<Z 现金帐cash account
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2B^WZlx 流水帐running account
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S$gLL kD1 T\#Gc4 暂记帐||未定帐suspense account
nzZs2 KWM.e1( 8@b`a]lgrd zN9#qlfv 过期帐||延滞帐overdue account||pastdue account
b7'l3m Qjk 0+&K; hl0\$ Bw~jqDZ}| 杂项帐户sundry account
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*/`: fhyoSRLR: 详细帐单||明细表detail account
i'.D=o l%xTF@4e X"9N<)C f^KN8N 呆帐bad account
&3J^z7kU #^yOW^ =oM#]M'G+( OT(0~,.GJ 会计项目title of account
Q}cti/ | UB)q5I UFLx'VXd jT/P+2hMW 会计薄||帐薄account-book
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)z5ai0m SurreD<x JH u>\{ 8V 营业报告书||损益计算表account of budiness||business report
irvd>^&jDC @eDs)mY f96`n+>xi a5aHv/W#P 借贷细帐||交验帐account rendered
o5sw]R5 ^Epup$ VFMn"bYOB `7'^y 明细帐account stated
Vf.*!`UH Mlr'h}:H )wXE\$ ]*g f$D 与…银行开立一户头to open an account with
m`):= ^nC bg/=P>2 hS*&p0YV~M KFRf5^ % 与…银行建立交易to keep account with
<6s@eare8 U|{ 4=[ ExN$J ZJ~0o2xZ' 继续记帐to keep account
rqnxR q gs7_Q q317~z_nl WW+F9~S 与…有交易to have an account with
p Q!lY kM[!UOnC!< 9[teG5wAa D?8(n=#[ 作成会计帐||有往来帐项to make out an account with
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*jXd ^Sj;~ O*bzp-6\ 清算||清理债务to make up an account
; yE.R[I mlLqQ< $CJf 0[| N{ $?u 清洁帐目||与…停止交易to close ones account with
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nE I{ki))F 结帐to close an account
sa _J6~ AAW] Y#UwW e@;'# t mdQe)> 清理未付款to ask an account||to demand an account
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, 1RX-`"^+ Iz83T9I& 结清差额to balance the account with
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),y`Iw 7E#h(bt j >mp Nn 清算to settle an account||to liquidate an account||to square an account
Qds:*]vGS K"|~D0Qgo ?'|GGtvm jUl_ToX 审查帐目||监查帐目to audit an account
7=yjd)Iy9m `HnZ{PKf rBU)@I pDG sZxTsUW 检查帐目to examine an account
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#=C'? 转入A的帐户to charge the amount to As account
isy[RAP< Gc*=n*@^K PFx.uqp EYZ&%.Sy5 以计帐方式付款to pay on account
GVu[X?q@| =
qoOr~ bA2[=6 {dP6fr1z 代理某人||为某人on ones account||on account of one
w1(5,~OB b/JjA xdDe@G;" [`s.fkb8 为自己计算||独立帐目on ones own account
5} <OB-9 =8TBkxG k%\y,b* w-$iKtb. 由某人收益并负风险on ones account and risk||for ones account and risk
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0 由某人负担for ones account||for account of one
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按某人指示||列入某人帐户by order and for account of one
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jZT #O,w{S 8.^`~ta 列入5月份帐目for May account
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7\$ b%A 编入某中帐项下to pass to the account of||to place to the account of
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ivo7_ } _];yw 寄出清算书to send in an account||to send in render an account
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R[ V 支票薄cheque book
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]g 支票陈票人cheque drawer
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._;It198f n ~ &ssFC 持票人cheque holder
r4gLoHD) 5 ';[|f xO%yjG= <nV 3`L&] 不记名支票cheque to bearer||bearer cheque
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]SL+ZT 记名支票||认人支票cheque to order
q3-cWfU FEopNDy@y f* h nzj #Q_<eo%lI* 到期支票antedated cheque
-;HZ!Lf t4~?m{ `'mRGz7t W$l4@A 未到期支票postdated cheque
'cIFbjJ dvY3=~' {- MhhRa5 )[&j&AI 保付支票certified cheque
prIJjy-F B=X_c5 A] o3MoSt 6"rS?>W/mO 未获兑现支票,退票returned cheque
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横线支票crossed cheque
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Q"<[ M 3z#fFP@E 普通横线general crossing
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Bv%dy[I 特别横线special crossing
Nii5}, (15.?9 '=(yh{W ?iaO6HD 空白支票blank cheque
V|nJ%G\ :4"b(L Nk F2'Z{$+ ;D[I/U 失效支票,过期支票stale cheque
^*~4[?]S S|IDFDn =_2(S 6~ tf9a- s 普通支票open cheque
UC00zW<Z@" Ye>+ ~%: TE} z KG]7 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
KDDx[]1Q n{c-3w.uD 's I @es |q q29dS? 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
h#|A c>fz )f%Q7 2&F H8 `M_w^&6+n 支票换现金||兑现to cash a cheque
2-"`%rE cn_ *,\} g8Zf(" %B Rll 清理票款to clear a cheque
!/e8x;_ @Z9>E+udQ ]jP0Z# M;@/697G 保证兑现to certify a cheque
8RVeKnpXTV -9"[/ ob(~4H- TIP H#W:v 填写支票数额to fill up a cheque
#~qY%X 2|8$@*-\ '[[*(4a3 i$'#7U 支票上划线to cross a cheque
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V (R{z3[/u& 开发支票to make out a cheque
NUX2{8gs <d3N2 mDIN%/S' x[YW 3nF 签发支票,开立支票to draw a cheque||to issue a cheque
N*>&XJ# ,#80`&\% brt`oR Oj.xJ(uX+v 透支支票to overdraw a cheque
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kS(v|d 背书支票to endorse a cheque
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2 >zcp(M98 K>`*JJ, s!K9-qZl< 请付票款||清付票款to pay a cheque||to honour a cheque
~^"s.Lsb NE!] &0@AM_b DUu~s,A 支票退票to dishonour a cheque
1BA5| JztSP? >`.$Tyw EoHrXv 拒付支票to refuse a cheque
$PKUcT0N9 hc5iIJ] j2,w1f}T si>gYO 拒付支票to stop payment of a cheque
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' ke/ 提示要求付款to present for payment
#jR1ti)p u69s}yZ H=7Nh6v -Mufo.Jz1o 见票即付持票人payable to bearer
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n> r#'E;Yx yM*<BV R//S(eU68\ 支付指定人payable to order
Eg|C ?$rHyI m^ [VM&% 5NAB^&{Z<X 已过期||无效out of date||stale
5QJFNE Fo[=Dh*AqU RkXW(T` N"o+;yR 请给出票人R/D||refer to drawer
|+(Hia,X >>HC| Nc[V kJ] SI@Yct]<g 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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yFR;.F- 文字与数字不一致words and figures differ
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guB 支票
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t+Rt*yjO 时间已过account closed
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qQ "O;_ 时间已过effects not cleared
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>t*k!db i(@<KH R~&i8n. 停止付款payment stopped
9F"Q2^l' MW6KEiQ" =c(3EI'w !4l\*L 支票毁损cheque mutilated
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?R QPP 汇款||寄钱to remit||to send money
Jz6,2,LN iNAaTU k|c=O6GO ,dIo\Lm 寄票供取款||支票支付to send a cheque for payment
N$SJK @|GKNW# edy6WzxBcm {<3>^ o|" 寄款人a remitter
h*GU7<F:a qW6}^aa d(-$ {
c {Qla4U 收款人a remittee
ib%x&?|| .wfN.Z a:3f>0_t /Aq):T T 国外汇票foreign Bill
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,'M2 0fTEb%z8 ]XH}G9X^ zsx12b^w 国内汇票inland Bill
*jF VYg YQ+Kl[ec \!tS|h HKdR?HM1 跟单汇票documentary bill
~t~5ctJ@ pH1 9"=p< :9E_L2M CF`fn6 空头汇票accommodation bill
UUt631 7o4 vf~ +i[w& P /B?hM&@z 原始汇票original bill
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:-Zz 改写||换新票据renewed bill
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=/Dp* (Rc0 l; CKTD27}) 即期汇票sight bill||bill on demand
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aebR. L^`oJ9k! …days after date||…days after date…日后付款
adJoT-8P6 RhJL`>W` d\ &jl`8* S %"7`xl …months after date||…months after date…月后付款
z^f-MgWG TLL.Ch|#Y \\D~Yg\# sv^;nOAc 见票后…日付款…days after sight||…days sight
>Q~"/-bN) $Q:5KNF+p 6wWA(![w" DOXRU5uP3 见票后…月付款…months after sight||…months sight
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aNW&ib uREc9z`Q' *ihg' 同组票据set of bills
A&5$eGe9 >NwrJSx ``kKi3TWJ r,6~?hG] 单张汇票sola of exchange||sole of exchange
Jz#ZDZkm (D8'qx-M l1odkNf| U6=m4]~Z 远期汇票usance bill||bill at usance
utwh"E&W ftq~AF mId{f ji(S ?^ 长期汇票long bill
>t8eVMMa B`hxF(_p/ _>5BFQ_ ej<z]{`05 短期汇票short bill
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sF9S /]xd[^ B>47Ic AmSJ!mTd8o 逾期汇票overdue bill
-T{~m6 [uRsB5 HIhoYSwB v *:m|wl 宽限日期days of grace
c2"eq2'BS }qz58]fyx 73xI8 Zt` ,DM 电汇telegraphic transfer (T.T)
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Q" <R{\pz2w L761m7J]B 邮汇postal order||postal note (Am.)||post office order||money order
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mYi& I)B2Z(<Q `bC_J,>_ iCx'`^HnP 本票promissory note (P/N)
N&>D/Z;" Vxgc|E^J )kUq2-r >Ft jrEB 押汇负责书||押汇保证书letter of hypothecation
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J]LV'f7 h}`<pq 副保||抵押品||付属担保物collateral security
I3s}t$`y( U |4%ydG oW+R:2I~O \O/=g6w|t} 担保书trust receipt||letter of indemnity
\aW5V: ? 5d4-95['_ A`r&"i OKA f:utw T 承兑||认付acceptance
;%82Z4 d7G'+B 1 \|&5eeE@ q5RLIstQ\ 单张承兑general acceptance
R\+$^G}#6 =q"3a9pb7 3> fuH'= h'jnc. 有条件承兑qualified acceptance
a,tP.Xsl Y.C*|p# /V*eAn8> P2Eyqd8 附条件认付conditional acceptance
p' gv5\u[w Q%>,5(_V] W4| ;JmT.r l`u*,"$ 部分认付partial acceptance
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