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。
0n2H7}Uq 会计报表statement of account
Srmr`[i .IY@Q iQ2}*:Jc$ b|Ge#o 往来帐目account current
ZDp^k{AN9a f2o6GC_ V;CRs\aYf ND.(N'/O 现在往来帐||存款额current accout
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C 9__Q-J IOC$jab@ 销货帐account sales
J> ,w},` )jUPMIo EJ<L,QH3 ZWS:-]P. 共同计算帐项joint account
+IbV > vXJ9\ 9-_Lc< ?,v&
o>* 未决帐项outstanding account
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] Ro I!9>"s12 nr&| 贷方帐项credit account||creditor account
[9 :9<#?o^ <wFmfrx+v %WR"qd&HSh F,VWi$Po\N 借方帐项debit account||debtor account
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02C/ 9$9aBW e2V;6N 应付帐||应付未付帐account payable
bk=;=K A
Rnq~E@1 FwB xag:u Hl(W'>*oL 应收帐||应收未收帐account receivable
*>[q*SF xfX|AC @C[p? ak daSx^/$R 新交易||新帐new account
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5 未决帐||老帐old account
ABp8PD ^e_uprZWm 3 @O/#CP+ @~7au9.V=X 现金帐cash account
D8E^[w! )`Qr=DIsW e~># M$ uuh._H}- 流水帐running account
-%>Tjo@Bn O#J7GbrHO tp!eF"v= +G!#
/u1 暂记帐||未定帐suspense account
*'M+oi zd$iDi($ Ji=`XsV %M8Q6 过期帐||延滞帐overdue account||pastdue account
!P=L0A` *Ev8f11i& b 5K"lPr 4XiQ8"C 杂项帐户sundry account
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&F[N$6:v {H9g&pfv <pG 4g 详细帐单||明细表detail account
'@.Lg0` n^qwE t(.vX bh\2&]Di/ 呆帐bad account
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ZtGkMd$ 会计项目title of account
EUgKJ=jw QiVKaBS8 (&V*~OR S @!z'$& 会计薄||帐薄account-book
&K=)YpT >8vq`,e +>u 8r&Jw. 6y?uH;SL 营业报告书||损益计算表account of budiness||business report
A+\rGVNH'S D6yE/QeK4 <5FGL96 hQL@q7tUr 借贷细帐||交验帐account rendered
G(F=6L~; N0K <zxR r`+G9sj3U ^foCcO 明细帐account stated
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2Mw` 与…银行开立一户头to open an account with
RR/?"d?& {Rxb_9 zY4y]k8D* &f)pU>Di 与…银行建立交易to keep account with
k#V\O2lb Ck/w:i@>? @qA11C.hq ka_R|xG\ 继续记帐to keep account
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mv/Nz? 与…有交易to have an account with
Kj4L PG )U}`x }:, }^odUIj !0KNA1w, 作成会计帐||有往来帐项to make out an account with
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/Sa 清算||清理债务to make up an account
\x8'K o6:]Hvqjr y;.5AvfD uCWBM 清洁帐目||与…停止交易to close ones account with
>ca`0gu [cfXcl m'ZxmsFo m^tf=O< 结帐to close an account
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}YjeS )fke;Y0 mMK 93Ng"& 清理未付款to ask an account||to demand an account
ySlGqR1H PnI_W84z Qgo|\= 2aUE<@RU[ 结清差额to balance the account with
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8LBH) {]7lh#M Ui"3'OU' 清算to settle an account||to liquidate an account||to square an account
{^R"V ,) 0A75)T=lQ \LM{.gzT S<w?,Z 审查帐目||监查帐目to audit an account
`;s#/ `c|/ lt0byn$vz ipRH.1= U)('}u=b 检查帐目to examine an account
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\o5+ 7wbpQ&1_ CG!9{&F [O3)s] | 转入A的帐户to charge the amount to As account
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^ r{Z4ifSl( 以计帐方式付款to pay on account
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-k. %hRH80W| 代理某人||为某人on ones account||on account of one
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eqU y> 为自己计算||独立帐目on ones own account
}FkF1?C *UdP1?Y !z+'mF?V+X TJ0;xn6o 由某人收益并负风险on ones account and risk||for ones account and risk
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!E 由某人负担for ones account||for account of one
edfb7prfTl :LTjV"f H66F4i $1|65j[e 按某人指示||列入某人帐户by order and for account of one
z3|5E#m 4 :M}Vz- `_pVwa<@w kSjvY&n% 列入5月份帐目for May account
@`rC2-V " 8g\UR"[ ])Z p|?Y \{}5VVw-S? 编入某中帐项下to pass to the account of||to place to the account of
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"1-z'TV= h"ATRr^ )JA^FQ5N 寄出清算书to send in an account||to send in render an account
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|BAQ:v; fa(- &;q 3 E!F8GZ 支票薄cheque book
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Va^ ~PedR=Y0n dPF*G$ ?p &Xf>K 支票陈票人cheque drawer
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+ g 0$.;EGP Zy^ wS1io VJ-To} 持票人cheque holder
iY3TB|tMt E-HK=D&W/ 1 o\COnt _16r8r$V 不记名支票cheque to bearer||bearer cheque
X->` ~-aj 9&OhCrxW- NrfAr}v'E ?q}:ojrs1 记名支票||认人支票cheque to order
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\ fvZ[eJ k$w#:Sx )bK3%>H# 到期支票antedated cheque
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.4 c- "# 未到期支票postdated cheque
'2ACZcjDSv G,,f' > uB+:sX-L Kq}-) 保付支票certified cheque
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&Jb y6 gaoj !'kr:r}gg -}"nb-RR\ 未获兑现支票,退票returned cheque
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* opon"{ J''lOj(@ 横线支票crossed cheque
5_4=(?< 2mfG:^^c GT-ONwVDq <ua! ]~ 普通横线general crossing
XiAflO Rh{`#dI~= jluv}*If c) _u^Dh 特别横线special crossing
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空白支票blank cheque
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.)J?3 失效支票,过期支票stale cheque
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>{ y+$a}=cb0 普通支票open cheque
<P-AlHYV- XZj3x',; fTd":F HK`r9frn 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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['zp=9 dXDuO 5)p! }hWs 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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L:Me _`xhP-,`S 支票换现金||兑现to cash a cheque
t[\6/`YH VaTA|=[; xhncQhf\ 'o1lJ?~kH 清理票款to clear a cheque
kDc/]Zb% cEEnR1 NtQ#su$ +l>X Z 保证兑现to certify a cheque
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ZW:q g7Z3GUCGL 填写支票数额to fill up a cheque
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UZu.B!4 支票上划线to cross a cheque
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0l>F %`]fZr A]# 2z9N/SyN 开发支票to make out a cheque
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-Vj112 fI TR!7@Mu3 GX%r- 签发支票,开立支票to draw a cheque||to issue a cheque
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N M[^EHa<i 透支支票to overdraw a cheque
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Ol*|J 背书支票to endorse a cheque
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2z!i^: 请付票款||清付票款to pay a cheque||to honour a cheque
-p f9Wk -m Sf`1l0 R3E|seR IUQYoKz4}A 支票退票to dishonour a cheque
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AqA i{k v$ir! 拒付支票to refuse a cheque
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d=||, y(jd$GM| 拒付支票to stop payment of a cheque
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提示要求付款to present for payment
,w7ZsI4:[ p\r V 6+ 7OLchf HkyN$1s 见票即付持票人payable to bearer
k]yv#Pa tDNo; f >RKepV(X7 ?^{Ey[)'( 支付指定人payable to order
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"`f~s\G 已过期||无效out of date||stale
l7uEUMV eLk:">kj {)& b6}2h q:G3y[ P 请给出票人R/D||refer to drawer
);fPir?+ $>=w<=r|; WmZ,c_ 'z"
>4{5 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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Z- KZwzQ" Hl ^tl&FWF 文字与数字不一致words and figures differ
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支票
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[3io6XG x@ 时间已过account closed
/{nZI_v# i|G /x P!~B07y gEnc;qb 更改处应加盖印章alterations require initials
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d$v{oC} 时间已过effects not cleared
;V)94YT hV"2L4/E +g8uV hC vz'<i. Yv4 停止付款payment stopped
)LE#SGJP o)Nm5g bv'Z~@<c Z%I9:( 支票毁损cheque mutilated
2Jn?'76` ,\E5et4 ceNJXK dV+GWJNNE 汇款||寄钱to remit||to send money
?+y# t? RUlJP }t5pz[zl q<?r5H5 寄票供取款||支票支付to send a cheque for payment
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<Q+} &3'zG) PoRL35 v*EErQML8b 寄款人a remitter
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3|.KEJC" !8Q9RnGn k0!D9tk ru1FJ{n 国外汇票foreign Bill
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C**kJ o$bD?Zn Q4&<RWbT^ 国内汇票inland Bill
T|lyjX$Q]9 ?c#v'c^=h cLCzLNyKl 9A1w5|X 跟单汇票documentary bill
n"Q fW~ U &1,qC,:! kR|(hA,$N Vr%!rQ 空头汇票accommodation bill
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原始汇票original bill
@awN*mO CF+:9PG Oz_|
pu Vch!&8xii 改写||换新票据renewed bill
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x BFyVq 即期汇票sight bill||bill on demand
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'_zF 80qe5WC.2u ij~023$DTt WgQ6EV` …days after date||…days after date…日后付款
za@`,Yq bAqaf#}e rC!~4xj- DV!) n 6 …months after date||…months after date…月后付款
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(maj +R?d6IjH SH5G 见票后…日付款…days after sight||…days sight
e'Th[ wJ S\O6B1<: ^ 04|tda y*5bF0 见票后…月付款…months after sight||…months sight
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1<O [d 同组票据set of bills
@}cZxFQ!C saaN$tU7 /N&)r wc "?Cx4<nsM 单张汇票sola of exchange||sole of exchange
"m:4e`_dz cCH2=v4hU =a.avOZ
"*E%?MG 远期汇票usance bill||bill at usance
U3yIONlt vc_ 5!K%[ *r k!`n& N yK7TKui 长期汇票long bill
H]7;OM/g ^L1# Lh5d2
}tcO ,??%["R 短期汇票short bill
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BTE: 8f<[Bu ze eY1$smh t 逾期汇票overdue bill
?][2J ~e<v<92Xu Q7 Clr{& 3:h9cO/9 宽限日期days of grace
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G 电汇telegraphic transfer (T.T)
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YxPk) ;_lEu" - +)Pv6Zog[ /i]!=~\qFs 邮汇postal order||postal note (Am.)||post office order||money order
})R8VJ&C/ ;$y(Tvd; 0pS|t/h0 *8uSy/l 本票promissory note (P/N)
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o-, 0omg%1vt<A vRLkz4z 押汇负责书||押汇保证书letter of hypothecation
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(y ?Y1 ,f4mFL0~N %7PprN0> ;u'mSJI' 副保||抵押品||付属担保物collateral security
T7AFL= e4V4%Qw .Y%)& p0xd
c3 担保书trust receipt||letter of indemnity
\:8 eN}B @83h/Wcxd a<%WFix pHFh7-vj 承兑||认付acceptance
XB)e;R 0(|BQ'4~H bUC-} \]U@=w 单张承兑general acceptance
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|d{V+e kyQ%qBv ^ 有条件承兑qualified acceptance
Tw{H+B"uVz qwu++9BM O /wl";- 8{HeHU 附条件认付conditional acceptance
#dDsI]E) *J!oV0#1 5r<%xanXW/ `)F lb|da 部分认付partial acceptance
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