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。
g4"0:^/ 会计报表statement of account
5OS|Vp||b vSf ?o\O md. #n d \[cFe1d 往来帐目account current
qT}AY.O%^ I]dt1iXu_{ Eh{]so d@u)'AY%/ 现在往来帐||存款额current accout
Vy6A]U\% 7=e!k-G ;3 |Z}P }g@5%DI] 销货帐account sales
%%-hax.x0X Q;EQ8pL?" Y%"6 E/[<} ./ 共同计算帐项joint account
IC[iCrB 'tRaF wy)I6`v \8 ~`NF 未决帐项outstanding account
nm3/-Q}, =Y;w O8 'c")]{ @jvF[wi; 贷方帐项credit account||creditor account
QL{{GQ_dn %M/rpEE"b% J#L"kz ,cg%t9 借方帐项debit account||debtor account
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A.Kk 4PVkKP'/ 应付帐||应付未付帐account payable
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| w)u6J, '=^$;3Z 8T2iqqG/1 应收帐||应收未收帐account receivable
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?:0 新交易||新帐new account
l_`DQ8L` nKP[U=ac !VF.=\iH/ O_n) 2t(c? 未决帐||老帐old account
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M$%!& HRPNZ!B 现金帐cash account
)w.\xA~| y&$mN GG KD8'j] 0i4X,oHjG 流水帐running account
ee9nfvG- c,\!<4 3Xun>ZQ- B<`'h 暂记帐||未定帐suspense account
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O)I&KH T==(Pw7R7 过期帐||延滞帐overdue account||pastdue account
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r cnrS.s= y].vll8R 杂项帐户sundry account
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s kCq]#e~wq j#`d%eQ~J AxXFzMW 详细帐单||明细表detail account
$h({x~Oj9 ?-"%%# k>N >_{\ eTV%+ 呆帐bad account
r dc}e"v ]T3dZ`-( j70]2NgX E27N1J+1 会计项目title of account
b`4R`mo Or0eY#c OYWW<N+R2 ae)0Yu`*G7 会计薄||帐薄account-book
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O N(H7 >UP{=` 营业报告书||损益计算表account of budiness||business report
HlkG^:) " iCR68e cR0RJ$[d Al^n&Aa+\ 借贷细帐||交验帐account rendered
pP4i0mO{Dv @aG1
PG{ iaqhP7! :J3ZTyjb 明细帐account stated
6z^Kg~a >bf29tr I 9yNTD +DWmutL 与…银行开立一户头to open an account with
Fh XR!x^ C] <K s H!F Cerg FkdG@7Xf 与…银行建立交易to keep account with
O1@-)<_71 -fl?G%:(!0 @#T*OH &&0,;r,-) 继续记帐to keep account
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U/ncD F%C _}X_^taTZS ` Nn^ 与…有交易to have an account with
+Xi#y}% }+[H~8)5 `<Z5/;a5W r( _9_%[ 作成会计帐||有往来帐项to make out an account with
tylMJ$ 9*. la ~T)U7 w][1C\8m }]pq&v! 清算||清理债务to make up an account
\*}JdEHB v;S7i>\ ~q]+\qty4 /r
#.BXP 清洁帐目||与…停止交易to close ones account with
Z!TLWX" 7xP>AU)y IqK??KSC 3~"G(UP 结帐to close an account
c9\jELO aOq>Ra{T )bZS0f- ^CUeq"GYoZ 清理未付款to ask an account||to demand an account
=,0E]MZ m~ %\f8w-x qp*C%U >]q{vKCAP 结清差额to balance the account with
xrX^";}j \ajy%$;$} N"2Ire 2R&msdF 清算to settle an account||to liquidate an account||to square an account
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bdmz :E/]Bjq$; etdI:N*x /,'D4s:Gg 审查帐目||监查帐目to audit an account
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D5po#( 检查帐目to examine an account
MXY[t 1hj']#vBu SMVn2H@ &g R+D 转入A的帐户to charge the amount to As account
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%}Xiqlrd S[rz=[7{ 以计帐方式付款to pay on account
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^ZX 71- [mKPOg-t dieGLA<5_X 代理某人||为某人on ones account||on account of one
JQQP!]%} {)]5o| Hx b f.__3{ XTpYf 为自己计算||独立帐目on ones own account
(j;s6g0 ?sV0T)uk M<oIo036 p`lv$ @q' 由某人收益并负风险on ones account and risk||for ones account and risk
bhaIi>W~G a#t:+iw Dbt"}#uit; \<WRk4D 由某人负担for ones account||for account of one
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R( H'E(gc)>) Lu,72i0O ^ 按某人指示||列入某人帐户by order and for account of one
};"-6e/9 c8!q_H~ pEf1[ zq Mz,G;x} 列入5月份帐目for May account
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H, 编入某中帐项下to pass to the account of||to place to the account of
b_2bg>|; JgQ,,p_V? z\wY3pIr2 KITC,@xE_O 寄出清算书to send in an account||to send in render an account
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A 支票薄cheque book
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TDy 支票陈票人cheque drawer
u7 s- Msj(>U&}+ w)}' {]P"c >1luLp/,$ 持票人cheque holder
FfEP@$ b ]A9$- eO7 )LM4 ~4-:;8a 不记名支票cheque to bearer||bearer cheque
>JOEp0J >#pZ`oPEAv j_]#Ew\q \PU7,*2 记名支票||认人支票cheque to order
E}-Y!,v^ -d'swx2aZ! _=Y?' gHH ?rauhTVnJ 到期支票antedated cheque
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/[V} +g.lLb*# 未到期支票postdated cheque
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3sv $0[t<4K`yn 保付支票certified cheque
bX*>Zm -K%hug
X}fu $2 H@|h
Nn$@ 未获兑现支票,退票returned cheque
TmEJ!)* PS:"mP7n Q0j4c /^M|$JRI 横线支票crossed cheque
UI]UxEJ Z%m\/wr 59k[A~)~ hBRcI0R 普通横线general crossing
IIh \d.o k]"DsN$ i8nzPKF2$3 fUKi@*^ZUa 特别横线special crossing
G2 {R5F ! bnzIDsw!Q qK-\`m wg}rMJoG| 空白支票blank cheque
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PZ} 失效支票,过期支票stale cheque
EvGKcu hd%O\D? Ha41Wn'tZ `:*O8h~i^8 普通支票open cheque
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:l 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
i5 ;_ f?BApm ., =\/ C< .|c=]_{ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
H$)__V5I,q 2]'cj j21>\K!p f7v|N) 支票换现金||兑现to cash a cheque
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0ra]}[( 3R?6{. 2q}lSa7r S]g`Ds< 清理票款to clear a cheque
VK[`e[.C Aq,&p,m03 :TRhk. i~ITRi@ 保证兑现to certify a cheque
fl+dL#] #v\o@ArX 20`QA
u)' 8dlhL8# 填写支票数额to fill up a cheque
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%d^ =$Q ZRn!z`.0 PM8*/4Cu.5 支票上划线to cross a cheque
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P7'Fz P*g:rg {1L{ 开发支票to make out a cheque
<o: O<p@6 /c!@ H(^) |wkUnn4UB8 Q7pjF`wu 签发支票,开立支票to draw a cheque||to issue a cheque
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*y'H* RCY}JH>} 透支支票to overdraw a cheque
19*D*dkBR EncJB 8fC5O Jk_}y 背书支票to endorse a cheque
v{O(}@ 3)3$ L !CUX13/0
u iR[V~ 请付票款||清付票款to pay a cheque||to honour a cheque
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j z@X 支票退票to dishonour a cheque
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q"^ { 拒付支票to refuse a cheque
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]Qvf> M&5De{LS} +OfHa\Nz 拒付支票to stop payment of a cheque
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\y1$w 提示要求付款to present for payment
?h3t"9 qV:TuR-|w ^wMZG'/ iE* Y@E5x0 见票即付持票人payable to bearer
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j *9|*21 支付指定人payable to order
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Pae) a4x(lx& 已过期||无效out of date||stale
905Lk>rB p$}1V2h; YTV|]xpR e8VtKVcY 请给出票人R/D||refer to drawer
r9whW;"q YV)h"u+@0 u8b^DB#+W V@`A:Nc_> 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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' z0xw0M+X 文字与数字不一致words and figures differ
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r2Meu< H\<^p",` 支票
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DRmN+2I 时间已过account closed
dobqYd4` M:cW/&ZJ u8Oo@xf0Fr TUM7(-,9 更改处应加盖印章alterations require initials
ER)to<k @{o3NR_ :{M1]0NH k8O%gO nYts[f9e
`xie/ 时间已过effects not cleared
faPgp \4"01:u' lWWy|r'il %tT=q^%5 停止付款payment stopped
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,*Y^T n}toUqUnk\ 支票毁损cheque mutilated
WzdE XcY %fB!XCW v>E3|w% CK#SD|~: 汇款||寄钱to remit||to send money
~#nbD-*# q+?>shqsZ vz}_^8O wH0Ks5 寄票供取款||支票支付to send a cheque for payment
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jZx{1kCR Fv2U@n6'v T;Zv^:]0 寄款人a remitter
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nY- f0 bZd)4 kbKGGn4u 收款人a remittee
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B v&}^8j hH*/[|z 国外汇票foreign Bill
4j VFzO%. Z!SFJ{ y -=YX qj ?*: mR|= 国内汇票inland Bill
/Lt Lu sB'Z9 Nx^r&pr BY!M(X
jrZ 跟单汇票documentary bill
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v+qHH8 空头汇票accommodation bill
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6u HqKI|^ 原始汇票original bill
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JbZT 改写||换新票据renewed bill
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&er7_Q 即期汇票sight bill||bill on demand
fqQ(EVpQ @>4=}z_e FNB4YZ6 \o2cztl= …days after date||…days after date…日后付款
"j] r iQj2aK Gs Ub9p&=]h `(6g87h …months after date||…months after date…月后付款
jo^+ dlB?/J< P
K9BowlW Bgy?k K2[ 见票后…日付款…days after sight||…days sight
q>H f2R A57e]2_ dp'xd>m NP< {WL# 见票后…月付款…months after sight||…months sight
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Gq `-QY<STTP9 3I%F,-r 同组票据set of bills
Weu%&u- =V(|3?N 9]^ CDL .6xIg+ 单张汇票sola of exchange||sole of exchange
_8eN^oc% )/_T`cN yRGv {G[59 @}B,l.Tj 远期汇票usance bill||bill at usance
EXD Qr'" Lkl+f~m ;*=MI/"N wdzZ41y1 长期汇票long bill
i!k5P".o^ 01; NiPa-yRh (iO8[ 短期汇票short bill
w,qYT-R g Xi&
S >L {s[pLJ s`E^1jC 逾期汇票overdue bill
pk5W!K tP;^;nw XBF]|}% vx&r 宽限日期days of grace
pcl'!8&7 JZM:R G<f"_NT d9>k5! 电汇telegraphic transfer (T.T)
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T 邮汇postal order||postal note (Am.)||post office order||money order
;[}<xw3): map#4\ 5C&]YT3) 6;8Jy 本票promissory note (P/N)
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4 押汇负责书||押汇保证书letter of hypothecation
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aV +b'O vsU1Lzna6@ eGi[LJ)np t:?8I9d 副保||抵押品||付属担保物collateral security
H*M )<"X !0+!%Nr>J =5QP'Qt{O ci~pM<+
担保书trust receipt||letter of indemnity
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承兑||认付acceptance
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Tc q `J(im |9X$@R 单张承兑general acceptance
L-}6}5[ 4)i(`/U ygA~d9" +UGWTO\#ha 有条件承兑qualified acceptance
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D 附条件认付conditional acceptance
[A.ix}3mm eA$wJ$* N5SePA\ ,? jBO/1h= 部分认付partial acceptance
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