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。
mDEO$:A 会计报表statement of account
n2zJ' NTASrh v#q
7hw= W=|sy-N{2 往来帐目account current
QFY1@2EC Y #E/"x%+ \HF|&@}hU *v
1hMk 现在往来帐||存款额current accout
yw `w6Z3K ~2@+#1[g8z >B<jR$`6@ %JeT,{ 销货帐account sales
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Af2A -`sK?*[{J [~m@'/ 共同计算帐项joint account
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gzl#r Vr@I9W;D# 未决帐项outstanding account
F`IV9qv `n7*6l<k~4 %$}aWzQxll hg[ob+" 贷方帐项credit account||creditor account
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7h %MGbIMpY nb
::, 8MqKS}\H 借方帐项debit account||debtor account
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1k0wT( 0aj4.H*% Kq&b1x 应付帐||应付未付帐account payable
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-I* Q{-T;T u}Kc>/AF 应收帐||应收未收帐account receivable
*{[jO&&J 5q4sxY9T '*gY45yT` M9so3L<N0 新交易||新帐new account
F7[ 55RcP *%'nlAX6% J:WO%P=Q 7bJAO
J'_ 未决帐||老帐old account
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H'z j0P+< @y #fdQ\)#q> 现金帐cash account
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=`hy 流水帐running account
<uq#smY 86+nFk J;@g#h? P(h[QAM 暂记帐||未定帐suspense account
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C|K &IYSoA"Nz ^q{=mf` 过期帐||延滞帐overdue account||pastdue account
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K, o +-G@16 Ew.a*[W'' '1rHvz`B/" 杂项帐户sundry account
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0aXm_ 详细帐单||明细表detail account
eD<Kk 4){ &4]~s:F Mzfuthq=@ yex4A)n9"' 呆帐bad account
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[&_c.ti ftr?@^ 会计项目title of account
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} 会计薄||帐薄account-book
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>x 营业报告书||损益计算表account of budiness||business report
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L"Vi:zdp :>G3N+A) @ckOLtxE> 借贷细帐||交验帐account rendered
>o45vB4o Wa {()Cz (j*1sk Wu:@+~J.h 明细帐account stated
!`UHr]HJ (=de#wh2] IJnh@?BC iD/r8_} 与…银行开立一户头to open an account with
Vy+UOV&v- O:^m#:[cE sPKyg Q|3SYJf 与…银行建立交易to keep account with
M?yWFqFt9m ~YYg~6}vV 0nX.%2p#Je gJn_Z7Mg J 继续记帐to keep account
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8RV i*q!|^M 与…有交易to have an account with
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0$t }'o[6#_*X qrq9NPf $AI0NM 作成会计帐||有往来帐项to make out an account with
L.]mC ! vU|.Gw 8N58w)%7` @C}Hx;f6 清算||清理债务to make up an account
":o1g5? #_zd`s3k JW`Kh*,~< `6t3D&.u0 清洁帐目||与…停止交易to close ones account with
&R'%OFi O8J:Tw}M* 1.5lJ:[G $!msav 结帐to close an account
%5zztReI OR\-%JX/5 Xc^7 ilyQgEjC 清理未付款to ask an account||to demand an account
"eH~/ 6A ~6hG"t]: kOe~0xoT@u
W1@Q)i 结清差额to balance the account with
v {H3DgyG JKFV7{%Gl CwV1~@{- !Qg%d&q.Sx 清算to settle an account||to liquidate an account||to square an account
>v+ia%o MKuy?mri~ yk5T"#'+ oc2aE:>X 审查帐目||监查帐目to audit an account
c0 H8FF3 >%"Q]p 's]+.3">L1 7{vnhl(Z 检查帐目to examine an account
0shNwV1zF ;5*)kX J6!t"eB+ OGy/8B2c 转入A的帐户to charge the amount to As account
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^T_pqV?X -9S.G 以计帐方式付款to pay on account
[xXml On! RfT#kh/5 o3;u*f0rWn 5T[9|zJs 代理某人||为某人on ones account||on account of one
35Jno<TP' {C%/>e2-% 1%L* 9>e NLJD}{8Ot 为自己计算||独立帐目on ones own account
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u"e_^ F:/R'0 k3m|I*_\L `p&ko$i2 由某人收益并负风险on ones account and risk||for ones account and risk
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o[u6K2& HrA6wn\O ou44vKzS 由某人负担for ones account||for account of one
O_f|R1G5z Ng
Kbf vt ^g,[#Rh [Cz.K?+#M 按某人指示||列入某人帐户by order and for account of one
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ZkYc9!anY 列入5月份帐目for May account
Vgs( feGs z[Kxy1, /KEPPp k=[!{I 编入某中帐项下to pass to the account of||to place to the account of
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!jI US)wr I~S`'()J -A9 !Y{Z 寄出清算书to send in an account||to send in render an account
'uUp1+ O0"i>}g4 )_T[thf] r0kA47 支票薄cheque book
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支票陈票人cheque drawer
\%NhggS* hQBeM7$F_ .i/]1X*;r^ ~}4o=O( 持票人cheque holder
`sN3iD!@R 9B'l+nP i{VjSWq ,ewg3mYHC& 不记名支票cheque to bearer||bearer cheque
*|Re,cY /-$`GT?l mN?'Aey 'oTcx Jx 记名支票||认人支票cheque to order
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GNA R*TCoEKO Ii*v(`2b tZa)sbz 到期支票antedated cheque
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jjvm<;lv 未到期支票postdated cheque
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m *@G4i 保付支票certified cheque
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PE(Lt1 z.Y7 u3K.8 =Gd[Qn83.% 未获兑现支票,退票returned cheque
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UUU\/5 yixW>W} ynM{hN.+ H 横线支票crossed cheque
A>>@&c:( FEaf&'G] FPMhHHM Z6>:k,-Ot 普通横线general crossing
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n 特别横线special crossing
K^{`8E&A S;ulJ*qv /gy;~eB01 %/etoK 空白支票blank cheque
r-N2*uYtu pJa FPO..| @dCu]0oNI Oku4EJFJ 失效支票,过期支票stale cheque
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,NM d*A >P &1Cq+YpI 普通支票open cheque
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}lpcbm j&T/.]dX& 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
[b#jw,7 ` V^#Sb \|62E):i1 _\]D<\St 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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|/4( k}lx!Ck m qw!C >D:S)" 支票换现金||兑现to cash a cheque
n;Iey[7_E` RTY$oUqlZ HENCQ_Wra @bqCs^U35 清理票款to clear a cheque
/0o 2 :!} zdeRJ Z:/S@ry mu{%%b7|^ 保证兑现to certify a cheque
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bE 填写支票数额to fill up a cheque
oC7#6W:@w ~!&[;EM<bm J$EEpL @tj0Ir v 支票上划线to cross a cheque
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0]~0 6wu/6DO \FKIEg+(2 开发支票to make out a cheque
teB{GR YD+C1*c! &9ZIf#R X4k/7EA 签发支票,开立支票to draw a cheque||to issue a cheque
S~TJF}[k^6 A.h?#%TLL 8U(a&G6gn ffB]4 透支支票to overdraw a cheque
@2$8o]et ?Jr<gn^D jU#%@d6!# Bhs`Y/Ls- 背书支票to endorse a cheque
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cq=R 请付票款||清付票款to pay a cheque||to honour a cheque
5-3gsy/Mo $U0(%lIU r9t{/})A #[xNEC) 支票退票to dishonour a cheque
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拒付支票to refuse a cheque
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#s 5;Z~+$1 :_H88/?RR DVS7N_cx2o 拒付支票to stop payment of a cheque
Sh*P^i.]+ $-0
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(Z> zc{C+:3$^ 提示要求付款to present for payment
{Eb6. .=FJ5?:4i% ;'Q{ ywr Y5 opZG 见票即付持票人payable to bearer
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Hbx>p 4<Y?#bm' 支付指定人payable to order
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`Mf;'P @hvq,[ \[&]kPcDl 已过期||无效out of date||stale
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4b dWUu3 oEN_,cUp PA/6l"-`3 请给出票人R/D||refer to drawer
zW _'sC AK!G#ug 4jW{IGW cjW]Nw 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
!:8!\gE^P %Fv)$ :b ]5\vYk Kv7NCpq' 文字与数字不一致words and figures differ
\2`U$3Q S!]}}fKEFm 3{l"E(qqZ zyr6Tv61U 支票
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x,%&[6( 时间已过account closed
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ckn 9wC; m : i&$uG[&P 更改处应加盖印章alterations require initials
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]@>|y2 时间已过effects not cleared
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^Zi/r F*4+7$E0B 停止付款payment stopped
>`:+d'Jv0 ~-+Zu< _+En%p.m $#r(1 Ev 支票毁损cheque mutilated
]`prDw' KB= z{g Y"qY@` YYHm0pc 汇款||寄钱to remit||to send money
: [y(<TLw )VT/kIq-U v,&2!Zv J%)2,szn0 寄票供取款||支票支付to send a cheque for payment
K^Ht$04 >$DqG$D
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} 寄款人a remitter
7,TWCVap _ LNPB$P D;]% u$#7W>R 收款人a remittee
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g @nu/0+8h{ 国外汇票foreign Bill
N+5^h(~ kg@h R} ]aNnY?qW5 h86={@Le 国内汇票inland Bill
3;NRW+ #=(op?] +pvJ?"J SK52.xXJ 跟单汇票documentary bill
"zbE -(1\`g07 ;L2bC3 s~
A8/YoU} 空头汇票accommodation bill
{R;M`EU> 2(Uz9!<V : !3 y>bP) Cw $^w 原始汇票original bill
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9^ p{/Io 改写||换新票据renewed bill
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+yI2s4Z 即期汇票sight bill||bill on demand
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O`[* ?VQLY=? :xS&Y\ry …days after date||…days after date…日后付款
[P=[hj; R2THL _`i%9Ad.4 <[:7#Yo
g …months after date||…months after date…月后付款
ih |Ky+ ! 2,V+?'^j :gscW&k ([b!$o<v 见票后…日付款…days after sight||…days sight
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9N C_cs(}wi 见票后…月付款…months after sight||…months sight
@[tV_Z%,b 6F.7Ws< )kKmgtj cO+Xzd;838 同组票据set of bills
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55u+d, UXPegK! 单张汇票sola of exchange||sole of exchange
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#t<4D q%k(M[ 远期汇票usance bill||bill at usance
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T:AxYn8 2?- 07 g 6$s0-{^ 长期汇票long bill
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{XD/8m(hN| bk"k&.C^+ 短期汇票short bill
7X{bB M*|VLOo=v 1i /::4= *Ht*)l? 逾期汇票overdue bill
fA_%8CjI gZl w [Z5[~gP3 Afy .3T @) 宽限日期days of grace
(y~laW! @>fO;* y(nsyA /8>0;bX+ 电汇telegraphic transfer (T.T)
]TBtLU3 /MqXwUbO 9#&W!f*qO| %8bzs?QI 邮汇postal order||postal note (Am.)||post office order||money order
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A ^0~c7`k`V >bA$SN 本票promissory note (P/N)
B3dA%\' p2x1xv wD6!#t k lH)em.# 押汇负责书||押汇保证书letter of hypothecation
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H"}w$!>r kOAY@a j!x<QNNX 副保||抵押品||付属担保物collateral security
=@JS88+ +[whh jF2[bzY4 cophAP 担保书trust receipt||letter of indemnity
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\f/#<|Hm \5Vp6^ 承兑||认付acceptance
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3w/( /|0 单张承兑general acceptance
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有条件承兑qualified acceptance
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~x!u d7"U WY^ F0&~ ?2nG 附条件认付conditional acceptance
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>`7OcjLg 部分认付partial acceptance
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