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。
nbVlP 会计报表statement of account
]Ywj@-*q u0)~Im,X /:YJ2AARY nMniHB' 往来帐目account current
Y_H|Fl^ w;RG*rv ?x*Ve2+] "o=*f/M 现在往来帐||存款额current accout
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ww_gG5Fc$ 销货帐account sales
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WjP21 y}'c)u Jj~c&LxrO 8op,;Z7Y 共同计算帐项joint account
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DpI7 _* xjG \! `qNhB\ 未决帐项outstanding account
cZ!%#Az 8f^QO: :f~[tox Slk__eC 贷方帐项credit account||creditor account
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G *bl*R'; #hA]r. Yt 9{:+[RK 借方帐项debit account||debtor account
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5 IEx`W;V]K [>B`"nyNQ iK#5nY]. 应付帐||应付未付帐account payable
q,ry3Nr4n 36NENzK pwiXA{ +YL9gNN>P 应收帐||应收未收帐account receivable
lw.4O^ @_gCGI>Q our$Ka31 _1s\ztDpw 新交易||新帐new account
B=>:w%<Ii D!K){E X&B2&e; -P+@n)?T6 未决帐||老帐old account
'|zkRdB*Lq :YZqrcr} -QUr|:SK: VSK!Pc.G} 现金帐cash account
uafSz@` d)G'y dG6 G xq?9w$ 流水帐running account
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H %Cb n9Mi?#xIp =~)J:x\F 暂记帐||未定帐suspense account
Fk:yj 4' .RI{\ i` B74L/h .L,xqd[zC 过期帐||延滞帐overdue account||pastdue account
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杂项帐户sundry account
//SH=>w2 ~1x,m.f8 g4NxNjM; (J c} K 详细帐单||明细表detail account
:UjF<V 3DNw=Ic0k ZnX]Q+w 3?Ml]=u 呆帐bad account
!xU1[,9 _\HMF 6x1!!X+)+ y^7ol;t 会计项目title of account
)c'5M]V '6^20rj n*tT< /H_,1Fu| 会计薄||帐薄account-book
fl{wF@C6 .hYrE5\- h$#QRH
M;BDo(1 营业报告书||损益计算表account of budiness||business report
7Z-'@m EhEUkZE3) R)>/P{A-P _JlbVe[< 借贷细帐||交验帐account rendered
ZI'MfkEZ* `0l)\ /Iwnl I~LN)hqd o 明细帐account stated
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k[Vc 与…银行开立一户头to open an account with
D&Xh|}2A %SKp<>;9 g7($lt> <p
tgFR+ 与…银行建立交易to keep account with
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EIe| ' `0kW_' 继续记帐to keep account
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5jX;Z! !.(Kpcrg 与…有交易to have an account with
E kb9=/ =oZHN, /}G+PUk7 t')47k\ 作成会计帐||有往来帐项to make out an account with
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ql 清算||清理债务to make up an account
!N\<QRb\q pGQP9r% 2TH13k$ 4CO"> : 清洁帐目||与…停止交易to close ones account with
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z7 grvm2`u sVk+E'q ~vqVASUc, 结帐to close an account
zV)(i<Q /RVy?)hVT# Yt]tRqrh;T NSQ}:m 清理未付款to ask an account||to demand an account
XJx$HM&0M .YV{w L@cB 6f"jl ~0}gRpMW 结清差额to balance the account with
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;]U1 清算to settle an account||to liquidate an account||to square an account
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Z eWKFs)C] {{hp;&x t)#8r,9c 审查帐目||监查帐目to audit an account
#xUX1( r]e1a\)r 8fV.NCyE Rm@#GP`
检查帐目to examine an account
|l4tR L<t>o":o #[ei/p L]wWJL 转入A的帐户to charge the amount to As account
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,ICL #?x!:i$- }BF!!* wM$N#K@ 以计帐方式付款to pay on account
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mS\gh)<h 0 ge"ISK "_LDs(& 代理某人||为某人on ones account||on account of one
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}y R07]{ 为自己计算||独立帐目on ones own account
#$5"&SM b 7XTOB_HO / @v V^!#1 f ZEyXb 由某人收益并负风险on ones account and risk||for ones account and risk
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=`MxgK + JfOBZQ :Dt]sE_d 由某人负担for ones account||for account of one
\d'>Ky;GD ,9A1p06 'CQ~ZV5 -_*ux! 按某人指示||列入某人帐户by order and for account of one
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f c)*,">$# 列入5月份帐目for May account
I cJy$+ G '1K6 &i(\g7%U ?\Bm>p%+ 编入某中帐项下to pass to the account of||to place to the account of
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0T@b 寄出清算书to send in an account||to send in render an account
9QXBz=Fnf T`zUgZ] Ad}Nc"O <`Xt?K 支票薄cheque book
ym_w09 >g>L>{ s![Di }'KHF0 支票陈票人cheque drawer
wsKOafrV .OM^@V~T 3wYhDxY1 [g/ &%n0^ 持票人cheque holder
h5o6G1ur H2jF=U"= XLgp.w; 9#>t% IF~ 不记名支票cheque to bearer||bearer cheque
tLE7s_^ iW?z2%# ;hV-*;> 0Yk$f1g 记名支票||认人支票cheque to order
@oNYMQ@)d -=InGm\Y r`\6+ Ntb. #?h-<KQQ 到期支票antedated cheque
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I<i >ufL RGL> shZEE2Dr 未到期支票postdated cheque
#rI4\K `C&@6{L 1YtbV3 0woLB#v9 保付支票certified cheque
pwg\b ["H2H rI2 xFScj0Y Aa`R40 yl 未获兑现支票,退票returned cheque
-NPX;e$< h]vuBHJ} 5v[2R.eT- w }=LC#le 横线支票crossed cheque
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c6Z"6-}$ l+#uQo6cqQ 普通横线general crossing
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_syn C <d]0) 特别横线special crossing
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S=a>rnF 空白支票blank cheque
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0/ S 2Ah B)8bG 失效支票,过期支票stale cheque
QKI g5I- @Yw>s9X K*P:FCz 6SF29[& 普通支票open cheque
GGU>={D) /[I#3| !>?*gc.< Y?V.O 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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D{)X 1oI2 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
{ceY:49 )C$pjjo/` @2~;)* -VvN1G6.x? 支票换现金||兑现to cash a cheque
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+I 清理票款to clear a cheque
+ZR>ul-c YJ}9VY<}1K A3.*d:A Mu@(^zW 保证兑现to certify a cheque
;!B,P-Z"g riQ0'-p t{e}3}LEd ]VaMulb4 填写支票数额to fill up a cheque
lv#L+}T ;( (|0Xa :Q}Zb,32 &hJQHlyJM0 支票上划线to cross a cheque
y$9XHubu j9R+;u/! qG3MyK%O\ A&{eC
C 开发支票to make out a cheque
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J =vsvx{o? GHQm$|3I 签发支票,开立支票to draw a cheque||to issue a cheque
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%zN~%mJG Q"K`~QF" 透支支票to overdraw a cheque
;P^}2i[q>[ k{ulu }"STc&1 "(iQ-g Mm 背书支票to endorse a cheque
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jxZ_-1 h#Z~x 请付票款||清付票款to pay a cheque||to honour a cheque
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H v)~!HCG \"9ysePI 支票退票to dishonour a cheque
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Pu(kCH{ S<g~VK!Tt 5}2148 拒付支票to refuse a cheque
@%8$k[ |$[.X3i xu@+b~C\ %?J-0 拒付支票to stop payment of a cheque
MAD t$_ *JO%.QNg ~BgNMO;| U%)*I~9 提示要求付款to present for payment
dvLL~VP j07b!j:"\} >:0^v'[ "Mh}n-oju 见票即付持票人payable to bearer
1cV0TUrz - H`,`#{ Ki(0s tcD5"ALJ 支付指定人payable to order
Y ^5RM ~JB4s%& %-an\.a. ufN`=IJ% 已过期||无效out of date||stale
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{ %Lom#:L' 请给出票人R/D||refer to drawer
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C[ #66u<FaG _+<AxE9\ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
EV_u8?va +<3e@s& 0ej*0"Mq 1$ENNq#0 文字与数字不一致words and figures differ
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]/k#Hv 支票
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} A}Vd:# 时间已过account closed
`&J=3x A s8IjGNs{ 9L>ep&u)^ 6\x/Z=}L 更改处应加盖印章alterations require initials
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W\O.[7JP 时间已过effects not cleared
&7KX`%K"D d V3R) o:@A% *jg h YVy 65Ea 停止付款payment stopped
zI_pP?4;.q =j8g6# 'u L7N>p4h]Xj c 支票毁损cheque mutilated
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D;Y2yc[v Kp[5"N8 QS<)* 汇款||寄钱to remit||to send money
QLZ%m $Z Q'rX ]kk_ J:\O .F#Fi avd`7eH2 寄票供取款||支票支付to send a cheque for payment
/Mw0<# A{gniYqvB` l(~NpT{=V :D:J_{HJ 寄款人a remitter
i7`/"5I 7qg. :h $~T|v7Y% ^;;gPhhWV 收款人a remittee
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KQ `Wu.wx `12Y2W 9 国外汇票foreign Bill
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*m d4LH`@SUZ- ?aU-Y_pMe 国内汇票inland Bill
\m+;^_;5GW 1pTQMf a 8-)@q| $lF\FC 跟单汇票documentary bill
vH{JLN2 m!:sDQn{3 78E<_UgcB U.J/ "}5`T 空头汇票accommodation bill
3EyVoS6D O_Z =]0AZ /?:q9Wy 原始汇票original bill
9<"l!noy Edl .R}&1 I0OfK3!^ 6"V86b0)h} 改写||换新票据renewed bill
eX o@3/ } BnPNc[I 34qfP{9!N S[RVk=A1 即期汇票sight bill||bill on demand
n)rSgzI %F] :nk` 3$ BYfI3H b IZi3GmRF …days after date||…days after date…日后付款
@BqSu|'Du, U_5\FM FMAt6HfU X1GM
\*BE …months after date||…months after date…月后付款
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u# 见票后…日付款…days after sight||…days sight
B k~% $%5!CD1) E^t}p[s ~tqDh( 见票后…月付款…months after sight||…months sight
$~:|Vj5iZ\ <O]B'Wc [ P>ZIP*
Gr H)i%\7F5 同组票据set of bills
CI@qT}Y_ p}h9>R Y !AQ7F Xldz&&@ 单张汇票sola of exchange||sole of exchange
1)ZdkTF@H Eo_;Nc )[5 .*g@ /7Ft1f 远期汇票usance bill||bill at usance
cy#N(S[ 1 mf)E%qo BY??X= M}`G}* 长期汇票long bill
t`vIcCXqyl };]f 3 aKC3vR0 Vc|uQ8Mi 短期汇票short bill
jW_FaPW(p r#/Bz5Jb* of?0 y-LT% %1e{"_$O9 逾期汇票overdue bill
uzWz+atH y`-5/4 w"BMJ+ \k*h& :$ 宽限日期days of grace
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tg7^(@ KZ/2#` 电汇telegraphic transfer (T.T)
73kL>u pN7 v7rs a1#
'uS9W ;n=A245W\ 邮汇postal order||postal note (Am.)||post office order||money order
f)!7/+9> L=5Fvm nN!R!tJPa j-wz7B 本票promissory note (P/N)
{A MoE+U ]eIV'lP,j/ A0 1D-) XpibI3:< 押汇负责书||押汇保证书letter of hypothecation
UJ6zgsD1b? nV&v@g4Tt ~F=,)GE vP{;'R 副保||抵押品||付属担保物collateral security
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-[}vvU 担保书trust receipt||letter of indemnity
yaKw/vV X"3Za[9j N3rQ]HZiP SjB#"A5 承兑||认付acceptance
~Y'j8W 6$6Qk !% .>{I S4 < .B^\X$ 单张承兑general acceptance
YUsMq3^& JLH,:2 *q |3QHZ DB;Nr3x 有条件承兑qualified acceptance
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IYk^eG:; 附条件认付conditional acceptance
f6zS_y9gn <{UjO W;@9x1jKX j: /cJt 部分认付partial acceptance
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