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。
hy@e(k|S]U 会计报表statement of account
7] 17?s]t, KPa&P:R3 T2 V(P>E Y>K3.
*. 往来帐目account current
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D|Bj(X8 \ X;)Kt" _u;34H&/ 8uB6C0,6? 现在往来帐||存款额current accout
<:~'s]`zf @FuX^Q.[ )eBCO~HS MG$Df$R 销货帐account sales
lAx8m't}6 6CzN[R} >8DZj&
j n^rzl6dy 共同计算帐项joint account
yzJTNLff L%4Do*V& 9K#U<Q0b' QBTjiaYGa' 未决帐项outstanding account
y!kM#DC^ }_cX" s [1.>9ngj Fx@@.O6 贷方帐项credit account||creditor account
/Y*6mQ: uh~,>~a| K$~Ja B6]M\4v 借方帐项debit account||debtor account
9'h4QF+Y I)f54AX | PzXN+DW fvw&y+|y! 应付帐||应付未付帐account payable
p}k\l dmh{ Rm=[Sj84 G+jcR; s 2(NN QU@Uz 应收帐||应收未收帐account receivable
I$1~;!< 08;t%[R yyuf tfq; KR 新交易||新帐new account
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GZNfx8zsY+ 未决帐||老帐old account
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;T=u(} 现金帐cash account
h%(0| oA$]% <}^l MBa YDo,9 流水帐running account
-nC!kpo ~JxAo\2i 5SmgE2 } isV9nWo$ 暂记帐||未定帐suspense account
j?9fb NW@guhK. >PK
\bLEo YNWAef4 过期帐||延滞帐overdue account||pastdue account
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&>) zu|=1C#5h [[9XqD] =[V 杂项帐户sundry account
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:D6w){ <bxp/#6D $sR-J'EE! 详细帐单||明细表detail account
!JVpR]lWS 7"Iagrgw 0`l(c !)TO2?,^ 呆帐bad account
NHq*&xy V61.UEN G9i?yd4n=B b py576GwA 会计项目title of account
E0Jk=cq !aub@wH3 6 N.+ Af _yb`W? 会计薄||帐薄account-book
ImVHX~qHJ h$eVhN&Vv ]
cY S`?cs^? 营业报告书||损益计算表account of budiness||business report
pUXszPf p-;I"uKv B\}B
H b".e6zev 借贷细帐||交验帐account rendered
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.)`8|c9 #'jd.'> xnm!$ $W 明细帐account stated
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_Jf*KJ =ADdfuKN N3}jLl/ 与…银行开立一户头to open an account with
P1f@?R&t+ )dgooq El)WjcmH 17{$D,P 与…银行建立交易to keep account with
d;9F2,k$w >m;
*Zk` urK[v dNMz(~A[Y 继续记帐to keep account
/}=Bi- Z#P:C":e #fR~7K R k^Q> 与…有交易to have an account with
$-:j'e:j BE]PM
n I 9s}y*Vp "dO>P*k, 作成会计帐||有往来帐项to make out an account with
z1u1%FwOfM 6#rj3^] S=bdue $rG~0 清算||清理债务to make up an account
IT\lkF2 U1wsCH3+n )+ss)LEC :UgCP ~Y 清洁帐目||与…停止交易to close ones account with
C_JDQByfL M)1?$'Aq M>BcYbXf ]7ZY
|fP2 结帐to close an account
WKB8k-.]ww {tlt5p!4 g,N"o72) }L1-2 清理未付款to ask an account||to demand an account
&CEZ+\bA f4TNy^- ^Q'^9M2) i!jR>+
结清差额to balance the account with
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nbZ&_ J^R# k5%:L2FO J|z>5Z 清算to settle an account||to liquidate an account||to square an account
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7XRxR^ 审查帐目||监查帐目to audit an account
*mgK^9< UvtSNP&/2d mz~aSbb| w9J^s<e 检查帐目to examine an account
Xt!%W ??!+2G#%! @+3@Z?!SZ G/*0*&fW 转入A的帐户to charge the amount to As account
/5y*ZIq]e smM*HDK +4,v.B@ }LaRa.3 以计帐方式付款to pay on account
h* to%N ^\X-eeA -R[ *S
" `]{/(pIgW; 代理某人||为某人on ones account||on account of one
N!fTt, zMUifMiAj 7;UUS1 T@ [*V[ 为自己计算||独立帐目on ones own account
1Ue;hu'q: Fj`6v"h w1je|Oil nbpGxUF`] 由某人收益并负风险on ones account and risk||for ones account and risk
k8}*b&+{vz MMpGI^x!-X yX:*TK4 86s.qPB0 由某人负担for ones account||for account of one
o0nKgq'w|x Ri}n0}I Ighd,G- Wq+6`o 按某人指示||列入某人帐户by order and for account of one
m{/?6h 1 jORU+g uHv9D%R p#~Dq(Q 列入5月份帐目for May account
b`@aiXN)+ c({V[eGY tntQO!pM w!0`JPu 编入某中帐项下to pass to the account of||to place to the account of
/5ngPHy& o2FQ/EIE p/4\O [f'V pId8 寄出清算书to send in an account||to send in render an account
^MyuD?va @w)Vt$+b] &ggS!y'n 3aL8 gE 支票薄cheque book
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u;fD4CA Z\{"/( Hi 支票陈票人cheque drawer
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kvzGI>H: m'))prl 持票人cheque holder
M(l>^N8W8 t,mD{ENm& CH6^;. O<&8gk~ 不记名支票cheque to bearer||bearer cheque
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l .8@F 6R%Ra <+1d'VQ2 记名支票||认人支票cheque to order
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J1waiOh [xF (t @p }n+#o!uEf 到期支票antedated cheque
6!|-,t>< a9CY,+z5B "v
@h T+_pm DDN 未到期支票postdated cheque
" "GeO%J8 Voi`OCut RR u1/nam 2|xNT9RW 保付支票certified cheque
O@@=ZyYwc ^-,
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he?5 (mHCK5 未获兑现支票,退票returned cheque
R<}n?f\#JZ ;(cqaB n%o"n?e lx8@;9fLy 横线支票crossed cheque
('q u#.' -6(u09mb_ -r%3"C=m >[]@Df,p 普通横线general crossing
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;naD`([ i%m]<yElm I:4m]q b 特别横线special crossing
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j[zo~Y4z C]ev"Am_)
n>d@}hyv 空白支票blank cheque
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C_ (Sr D 3jMHe~.E< 失效支票,过期支票stale cheque
? Xb8B5 `Pa)H ^l}Esz`-M Ob:}@jj 普通支票open cheque
GCn^+`.h1t oxN~(H)/ # ;Kq/[$~0 ZP>KHiA 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
>k gL N XG]ltSOy AV"fOK;#A s8,N9o[.~P 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
fAHK<G4 A=LyN$% Q{ hXP*5 a2l\B ~n 支票换现金||兑现to cash a cheque
iNn]~L1 1&S34wJF <ob+Ano$ &/K:zWk3mx 清理票款to clear a cheque
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@hL-jn 保证兑现to certify a cheque
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8)S 填写支票数额to fill up a cheque
:JBvCyj4PE RQzcsO n9.` 5BH7/ y6.Q\= 支票上划线to cross a cheque
*h=|KOS "c[ D0{\{ rFY% fo
k5]M~" 开发支票to make out a cheque
w Phs1rL h?f)Bt}ry &X0qH8W <I}O_:% 签发支票,开立支票to draw a cheque||to issue a cheque
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3M9! 透支支票to overdraw a cheque
{-28% 1BQB8i-, i3T]<&+j5 3GkVMYI 背书支票to endorse a cheque
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?S9!;x< 请付票款||清付票款to pay a cheque||to honour a cheque
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O25 支票退票to dishonour a cheque
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`WDN T0@M &5Ai&<q"p * A B 拒付支票to refuse a cheque
3Lx]-0h Etk`>,]Y>y ;x.xj/7 HtWuZq;w 拒付支票to stop payment of a cheque
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Vj^<V|= 提示要求付款to present for payment
Do3;-yp>` S^}@X?v 6PETIs XP
Nk#" 见票即付持票人payable to bearer
cC'{+j8-a ]|cL+|':y Q_<CG[,6D1 5f&+(Wqw 支付指定人payable to order
psb$rbu7[ ]d]tQPEU P$MAURFm E}S)uI,gn 已过期||无效out of date||stale
)L?JH?$C D]nVhOg| wy3{>A Z( $E;`Y|r%WK 请给出票人R/D||refer to drawer
o,a3J:j] =y"
lX{}G ]$)J/L(p/] #S+GI! 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
KD]8n]c Yc+0OBH[ Z/=x(I0 nKn,i$sO/. 文字与数字不一致words and figures differ
=k]Rze I yQ)y#5/<6 >SA?lG8f% q=8I0E&q 支票
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$_,?SXM 时间已过account closed
OA#AiQUR 3RpDIl`0 '\ec ,&4Z L5C4#X 更改处应加盖印章alterations require initials
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W.h6g8|wx 时间已过effects not cleared
VIo %(( 3{o5AsVv Qn>0s r5::c= Cl 停止付款payment stopped
gf6<`+/ 56(S[ gD0O7KO eaQ)r?M 支票毁损cheque mutilated
;2K_u ;j]0GD,c$ <TmMUA)`} ws:@Pe4AF 汇款||寄钱to remit||to send money
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9j458Yd4* \gferWm 寄票供取款||支票支付to send a cheque for payment
$fSV8 n;Y l;$HGoJ i
,>yIPBU! (Nd5VuI 寄款人a remitter
kmjSSh/t g1-^@&q H8j#rC#&pm M{$EJS\d= 收款人a remittee
[pf78 Gz;.?=&iF COJny/FT| 'r6s5 WC 国外汇票foreign Bill
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9!["^| omQaN#!, 1t{h)fwi C*kGB(H7 国内汇票inland Bill
uNe5Mv|} #|76dU a[iuE` 4 f/2gI1@B 跟单汇票documentary bill
RYzDF+/ 5I9~OJ> w[@>k@= 5tI4m#y2 空头汇票accommodation bill
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<oG+=h %(h-cuhq iD=VNf 原始汇票original bill
is K~= MJS4^*B\1 We3Z#}X JFe %W?}.D 改写||换新票据renewed bill
T-x1jC!B' *het_;)+{ 7r,'a{Rcn 8:hUj>qx 即期汇票sight bill||bill on demand
|UvM[A|+ ,@"Z!?e ZGrjb22M HlEp
Dph% …days after date||…days after date…日后付款
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GK05w =~Oi:+L 4Eh 2sI pE(\q+1< …months after date||…months after date…月后付款
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.p{Z Rh#0EbE2 见票后…日付款…days after sight||…days sight
J9J[.6k8 -#srn1A> V XEA.Mk
o ;4<CnC** 见票后…月付款…months after sight||…months sight
"4N%I /MHqt=jP6 Gxk=]5<7 EacqQFErl 同组票据set of bills
b'Cy!d r Wlm%W>% D6&fDhO27 -'&4No 单张汇票sola of exchange||sole of exchange
\5UwZx\ kGhWr M o3*IfD ?d`?Ss;v 远期汇票usance bill||bill at usance
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m8KV 长期汇票long bill
}}Ah-QU !%b.k6%>w AD$k`Cj DE3>F^ j 短期汇票short bill
3vTX2e.w |0:&dw?*! ;EstUs3 Qo+_:N 逾期汇票overdue bill
)yp+!\ r2?-QvQ pni
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宽限日期days of grace
]Cy1yAv={ \F=w~
$) pQr `$:ga \.p{~Hv 电汇telegraphic transfer (T.T)
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+D 邮汇postal order||postal note (Am.)||post office order||money order
xXQ#?::m lO},fM2j wWm1G) NikY0=i 本票promissory note (P/N)
^S!^$d* y05(/NH> UP=0>jjbn: .Q
FGIAM 押汇负责书||押汇保证书letter of hypothecation
B6~a `~" TTcMIMyLT a>A29*q +
5 E6| 副保||抵押品||付属担保物collateral security
")kE1D% *44^M{ti< c/.U< @F)51$Ld 担保书trust receipt||letter of indemnity
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)+;(Vd }{;m:Iia_ \(Z'@5vC ]CyWL6z 承兑||认付acceptance
C;2!c E>~DlL% 4L#q?]$ n[4F\I> 单张承兑general acceptance
-;=0dfC( 68 d\s4 LY}%|w "3CQ0 有条件承兑qualified acceptance
7eb^^a? 2ILMf?} 0eq="|n^| xZAc~~9tD 附条件认付conditional acceptance
JmB7tRM8 JSX-iHhW K~gt=NH r@L19d)J 部分认付partial acceptance
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