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。
8cURYg6v 会计报表statement of account
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往来帐目account current
-q&,7'V #GUD^#Jh \pP1k.~UnC :H:+XIgoR 现在往来帐||存款额current accout
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3C3Zu.; (io[O?te 2|NQ5OA0 销货帐account sales
\zOsq5} ;w._/ ~4mRm!DP kN 0N18E 共同计算帐项joint account
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`z- X `F>kp1 :EH>&vm 未决帐项outstanding account
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iDltN]zS 贷方帐项credit account||creditor account
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.% 借方帐项debit account||debtor account
%CUwD RRl`;w? 9Q7342 HJd{j,M 应付帐||应付未付帐account payable
QcjsQTAbk Cj/!m 2~vvE r- Y7wM`TZ 应收帐||应收未收帐account receivable
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RS@G.| 新交易||新帐new account
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!~ vZ^U]h V 未决帐||老帐old account
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p <)Y jVGG ['3E'q,4& 现金帐cash account
Z&7Yl(| }j!C+i pOhjq#} `P$X`;SwE 流水帐running account
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W+s *)vy%\ O[p c$Pi H. o3d/8: 暂记帐||未定帐suspense account
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p 过期帐||延滞帐overdue account||pastdue account
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杂项帐户sundry account
}FX:sa?5 >X5RRSo czB),vooz Q!I><u 详细帐单||明细表detail account
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@l&{ j -U\s.FI.AR o> &-B.zq 呆帐bad account
~D` n]>L"D, V >~\~H2Y 6y"T;.FAo 会计项目title of account
iRM ?_| 7y$U$6 Iv u'0vF Owv}lJ 会计薄||帐薄account-book
kovJ9 ij.NSyk9 L[U?{ J~h9i=4<bF 营业报告书||损益计算表account of budiness||business report
x1"8K dqi31e{*2\ ]?NiY:v Q@"!uB.e 借贷细帐||交验帐account rendered
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W X +/^s) PtGFLM9R 明细帐account stated
IBW-[lr7 Zm+GH^f' HHOqJb{8S (?i4P5s[! 与…银行开立一户头to open an account with
>D_)z/v?" '<O.J(N~4! H8m[:K]_H cs[nFfM 与…银行建立交易to keep account with
q#"lnc<S ]@CXUa,>a U}l=1B >GmO8dK 继续记帐to keep account
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kb&? 与…有交易to have an account with
H;+98AIy` /PG%Y]l0b P!{J28dj L^2wEF 作成会计帐||有往来帐项to make out an account with
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^!=e72 清算||清理债务to make up an account
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_*xY>?Aq aFL<(,~r 清洁帐目||与…停止交易to close ones account with
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a;&0u> 结帐to close an account
w,X J8+B OUN"'p%% '"h}l` g3Ul'QJ 清理未付款to ask an account||to demand an account
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l .m # 结清差额to balance the account with
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("L9 \[/}Cy Q v},X~^R 清算to settle an account||to liquidate an account||to square an account
;)ERxMun E_{P^7Z|Jg $-\%%n0>6 :\%hv>}| 审查帐目||监查帐目to audit an account
r>rL[`p(2 7}(YCZny5 }$* z:E 9MbF: 检查帐目to examine an account
@}'?o_/C _6]tbni?v 8sq0 BH zY].ZS=7 转入A的帐户to charge the amount to As account
ghk"XJ| msOE#QL6a x@|10GC#: JZqJ& 以计帐方式付款to pay on account
6 I43a1[s "J`# vJ;0%;eu[! Ia:M+20n 代理某人||为某人on ones account||on account of one
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(JwY ^xr &E 为自己计算||独立帐目on ones own account
,,?XGx &C#?&AQ B.);Ju hl8oE5MU 由某人收益并负风险on ones account and risk||for ones account and risk
-)DxF<8B ]=Wq&~ ?` 2z8uD/ 0bu!(Tpg7 由某人负担for ones account||for account of one
Z,>owoP4 uY3?(f# |w>d]eA5 A'*#UYn( 按某人指示||列入某人帐户by order and for account of one
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W@~c 列入5月份帐目for May account
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0Q]{r ) WHRBYq_ 编入某中帐项下to pass to the account of||to place to the account of
p`'3Il3 qGzF@p(p8 66po SZR@ ]'z 5%' 寄出清算书to send in an account||to send in render an account
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8 g? C<@ 支票薄cheque book
0aYoc-( A %KR2Vlh0 YIHGXi<"n X$_z"t 支票陈票人cheque drawer
Yr>7c1FZi O/oLQoH | \CYKj_c 持票人cheque holder
B06W(y,3Q> VzWH9%w ,oJ$m$(Lj 6N/6WrQEeg 不记名支票cheque to bearer||bearer cheque
7<LCX{Uw Wyb+K)Tg H9[0-Ur5 I@(3~ Ab 记名支票||认人支票cheque to order
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M3 到期支票antedated cheque
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3O|2Z~>3 ziv*4 未到期支票postdated cheque
bDq<]h_7 O*>`md?MH M'@ pzT`.#N:M 保付支票certified cheque
aoGns46Y m=60a@o] $,nidK!" r(g#3i4Q 未获兑现支票,退票returned cheque
9x#Tj/5% , Q ) {3``B#} =TA8]7S~U 横线支票crossed cheque
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sM$8 ~e686L0j 普通横线general crossing
m1RjD$fM $|I hO 12l1u[TlS B_"PFWwg 特别横线special crossing
hwSxdT6 AH^ud*3F lr)9 U7 w3"%d~/[x 空白支票blank cheque
EfX,0Nq T 9T<k|b[6 _:KeSskuO 9 6%N 失效支票,过期支票stale cheque
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M PVrNS7 Rk/ 普通支票open cheque
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z5:v-G? yp<)v(8|' ob9=/ R?i 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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QiNLE'19^ !#S"[q it->)?"(6 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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7oc S~^]ib0 $v=(`= 支票换现金||兑现to cash a cheque
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Sre:l'. Li\b,_C l=47#zbpZ] 清理票款to clear a cheque
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%:7/ym[ 保证兑现to certify a cheque
d26#0Gt-4i 4\ny]A:~ M%5_~g2n'\ @QDpw1;V' 填写支票数额to fill up a cheque
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4J a,e;(/#\7 (i-L: 支票上划线to cross a cheque
bUc++M b6'ZVB DO~~ sAjN<P 开发支票to make out a cheque
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C 签发支票,开立支票to draw a cheque||to issue a cheque
UFeQ%oRa8 Cf@N>N#t) |lh&l<=(f 9<5ii 透支支票to overdraw a cheque
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QV? } 背书支票to endorse a cheque
Srrzj-9^)K X&!($*/ TtgsM}Fm unyU|B 请付票款||清付票款to pay a cheque||to honour a cheque
vH6.;j'^ LqS_%6^ *?o 'sTH gY_AO1 支票退票to dishonour a cheque
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WFnIUv 拒付支票to refuse a cheque
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ZJHaY09N o1[[!~8e ![m6$G{y 拒付支票to stop payment of a cheque
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>z?jd 提示要求付款to present for payment
9\%`/tJM "1hFx=W+\ H)5" <=] Q 2B 见票即付持票人payable to bearer
,6x>gcR D~ 7W ~FnY'F<35 ^-(DokdBn 支付指定人payable to order
iT</ `Cz_^>]|= \Z-Fu=8J8^ MK <\:g 已过期||无效out of date||stale
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@E=77Jn[px 请给出票人R/D||refer to drawer
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&ucX [!`5kI SxL/]jWR7 y_2B@cj 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
o>HGfr,N U"L-1]L ]qiX"<s>~C i ~rb-~o 文字与数字不一致words and figures differ
a&B@F]+ +_ny{i`' 1?,C d =|H.r9-PK6 支票
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.L.9e#?3 时间已过account closed
G'{&*]Z\: G}@a]EGm ."y tBF l6.&<0pLT 更改处应加盖印章alterations require initials
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mBQpf/PG 时间已过effects not cleared
]^<\a=U xxOhGA) -cP1,>Ahv T2|os{U 停止付款payment stopped
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G6 C2yJ Xi`$ {HjJ9ZGQ C#L|7M??; 汇款||寄钱to remit||to send money
BqtN= kR{$&cE^ kA9 k^uR/ SME]C ')7 寄票供取款||支票支付to send a cheque for payment
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寄款人a remitter
:0Fc E,1 N:,V{Pw A:5P \p!m/2 收款人a remittee
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geV(zT 1G'pT$5& ,Qj\_vr@ A>\3FeU>UC 国外汇票foreign Bill
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4c^6v ^1Bk*?Yx\x vgi`.hk 国内汇票inland Bill
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#+V* XnRm9% 跟单汇票documentary bill
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::@JL aj-:JTf ] ~}~d( 空头汇票accommodation bill
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m0'L &iT^IkA{ 原始汇票original bill
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改写||换新票据renewed bill
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g 即期汇票sight bill||bill on demand
jRxzZt4 <ILi38%Y \!k\%j9 T7N\b]?j@Y …days after date||…days after date…日后付款
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9D3 4+4&}8FH …months after date||…months after date…月后付款
=q[ynZ8O\w jI$7vmO N5b&tJbM0 UN:cRH{?* 见票后…日付款…days after sight||…days sight
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zV?6e &+/$~@OK 见票后…月付款…months after sight||…months sight
~u r}6T <XzRRCYQ d!"gb,ec Hq,znRz~` 同组票据set of bills
\*c=bz&l Apkb!"}> dCzS f4: {3 >`k.w 单张汇票sola of exchange||sole of exchange
$C8s Po.izE!C ;!EEzR. B*fBb.Z 远期汇票usance bill||bill at usance
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6lwWFR+k 长期汇票long bill
/1r{z1pv\ &CfzhIi*! ?y^ ix+M 7QaZ|\c 短期汇票short bill
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RhP yRz l} Ljk0K3Q6> 逾期汇票overdue bill
TH+TcYqO DMT2~mh 0:eK}tC RR>G}u9np 宽限日期days of grace
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电汇telegraphic transfer (T.T)
] .c$(. +b{tk=Q: `>`{DEDx{5 Qa1G0qMEIF 邮汇postal order||postal note (Am.)||post office order||money order
>P2QL>P _61tE ;5}"2hU> 7gt%[r M 本票promissory note (P/N)
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?s x%RE3J- u6*mHkM 押汇负责书||押汇保证书letter of hypothecation
g+=f=5I3 OPDRV\ |l,0bkY@& F/D/1w^ iR 副保||抵押品||付属担保物collateral security
I@q4D1g ?gS~9jgcd 8FBXdk?A QC+BEN$ 担保书trust receipt||letter of indemnity
pbqJtBBDDS UujKgL4 z4(Q.0x7
lUHpGr|U% 承兑||认付acceptance
ra{HlB{ =z2g}X }vQY+O &P>a 单张承兑general acceptance
"C]_pWk PJ'@! jx q7zHT=@$ Yn-;+ 4 K 有条件承兑qualified acceptance
ffh3okyW0 Fpntd IU |z.Ov&d4)( .T7S1C $HP 附条件认付conditional acceptance
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Tv~Ys# 部分认付partial acceptance
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