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。
Fku<|1}&y 会计报表statement of account
Ke#Rkt fO#nSB/
8 ?c"iV ?%ltoezf 往来帐目account current
`l70i2xcj Z"Q9^;0% XCxxm3t B )\;Ja 现在往来帐||存款额current accout
qOQ8a:]? h{\S '8 -#4QY70H t G"L`9E<0V 销货帐account sales
p74Nd4U$s u+6L>7t88I /Wl8Jf7'
iN0'/)ar 共同计算帐项joint account
N?, F4V) 0)G Xyz/CZPi p,(W?.ZDN? 未决帐项outstanding account
64"DT3: # Rs5W QAl4w)F mL#$8wUdt{ 贷方帐项credit account||creditor account
211T}a t1yfSStp \?Xoa"
^ e:N;Jx# 借方帐项debit account||debtor account
m9c`"! \j.l1O f}.t heWQPM|s 应付帐||应付未付帐account payable
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f^YL; _T805<aUW\ <wd;W;B E 8$S0u;` 应收帐||应收未收帐account receivable
Ut/%+r"s Uhn3usK 8NNs_~+x} j]- _kjt 新交易||新帐new account
`q | )_ d}|z+D 4}*.0'Hz +.rOqkxJ 未决帐||老帐old account
BT3yrq9 +RiI5.$=Z qq?o^_^4 U ){4W0 现金帐cash account
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=%eg] OP=-fX|*Q M*Q}^<E* 流水帐running account
k#/cdK!K GZuWAa jlqSw4_ xDS]k]/(T 暂记帐||未定帐suspense account
,S`FxJcE DH i@ujr U1rr=h
g kf |J 过期帐||延滞帐overdue account||pastdue account
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l |]Hr"saO0 COBjJ3 杂项帐户sundry account
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7t 3Tw9Uc\vT XVo+ <& 6iHY{WcDj 详细帐单||明细表detail account
1M55!b n\BV*AH z/p^C~|} uc]5p(9Hb 呆帐bad account
{%&04yq+ zYWVz3l -Edi"B4K LN5q_ZvR 会计项目title of account
U.I7p W+4Bx=Mj k;SKQN 0~DsA Ua 会计薄||帐薄account-book
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n>q 营业报告书||损益计算表account of budiness||business report
F8/n; DFRgn +Oo-8f* ^'+#BPo9@ 借贷细帐||交验帐account rendered
DPmY_[OAE R,OT\FQ< bB*cd!7y F/:%YR; 明细帐account stated
z?UEn#E2 p=i6~ ,KPrUM} VuK>lY& 与…银行开立一户头to open an account with
WqCj;Tj| z fy(j f^IB:e#j; CkV -L4Jq 与…银行建立交易to keep account with
`@u9 fx. f%[xl6VE; *7L1SjZw N6A| 继续记帐to keep account
xsS;<uCD <'hoN/g 4((p?jbC NMrf I0tbG 与…有交易to have an account with
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O ^bdXzjf -0NkAQrg 作成会计帐||有往来帐项to make out an account with
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X7fQ ?Ho> Aq>?G+ 清算||清理债务to make up an account
/pLf?m9 ,WW=,P K,*z8@ REsw=P!b 清洁帐目||与…停止交易to close ones account with
T+%P+ P/q]
u tk:G6Bkid #60gjHYaV 结帐to close an account
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j%' ^L.'At A.$P1zwC }"kF<gG1 清理未付款to ask an account||to demand an account
X_,R!$wbg: +4[9Eb'k= uy<b5.!- C-H6l6, 结清差额to balance the account with
fbJa$ m>!aI?g rE?B9BF3O &Zo+F]3d 清算to settle an account||to liquidate an account||to square an account
P8 R^46 %z-n2% -#r= dlMjy$/T 审查帐目||监查帐目to audit an account
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y/"CWD/ i 5qkyi]/U8 检查帐目to examine an account
B+2.:Zn6 /Y[ b8f nE4rB\ Z*.rv t 转入A的帐户to charge the amount to As account
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dYa07 以计帐方式付款to pay on account
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+2-Xy' 9+~1# | 代理某人||为某人on ones account||on account of one
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H^g&e$d0 uIR ix 5\Y 为自己计算||独立帐目on ones own account
^CB@4$! J,k.*t: a)!R4 jK2gc^"t 由某人收益并负风险on ones account and risk||for ones account and risk
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hAD gi^ UFeQ%oRa8 Cf@N>N#t) 由某人负担for ones account||for account of one
6.vwK3\>~ 1:4u]$@E Cm-dos +d3h @gp 按某人指示||列入某人帐户by order and for account of one
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7o~5 S~GS:E# 列入5月份帐目for May account
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90X^] *?o 'sTH 编入某中帐项下to pass to the account of||to place to the account of
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9M, m21H68y }jYVB|2 ,+FiP{` 寄出清算书to send in an account||to send in render an account
y>ePCDR3 s_U--y.2r( K^%ONultv 2=X.$&a 支票薄cheque book
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'Ge8l%p 支票陈票人cheque drawer
qG#ZYcVec #}[NleTVt l)Mi?B~N O66b^*=N}x 持票人cheque holder
,6x>gcR D~ 7W O?iLLfs E+Dcw 不记名支票cheque to bearer||bearer cheque
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?=j G1wJ]ar ^[b DE0 记名支票||认人支票cheque to order
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Dd(xB& ccy q~ TmJXkR.5 到期支票antedated cheque
>&Y\g?Z6G "MyMByomQ ME*A6/h kk}_AZ0eK 未到期支票postdated cheque
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igF<].'V 保付支票certified cheque
+_ny{i`' 1?,C d =|H.r9-PK6 dAi.^! ! 未获兑现支票,退票returned cheque
Nr`v|_U Us% _'}(/U Op hD_^ sk@aOv'*( 横线支票crossed cheque
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G6 C2yJ Xi`$ JI/iq 普通横线general crossing
q XB E3 qf{HGn_9~1 '30JJ0
SME]C ')7 特别横线special crossing
lLI%J>b@ m",G;VN tMyMA}` l0tFj>q" 空白支票blank cheque
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F,8 ' @@=,bO <]*Jhnx/ 失效支票,过期支票stale cheque
'h[7AZ&)# ypx`!2Q$ $9Gra# "+hUt 普通支票open cheque
)M8@|~~ {~#d_!( D!i|KI/ juxAyds 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
>2NsBS( (Z8wMy&: ^MVOaV65 P1<McQ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
He&A>bA)z c*R18,5- OK2\2&G ?F~0\T,7 支票换现金||兑现to cash a cheque
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1nH |I3&a=, ^BP4l_rO9 清理票款to clear a cheque
]PbwG }xY|z"& GqgJ ]m {'#7b# DB> 保证兑现to certify a cheque
u3sr"w& A@reIt ,? Q1JZPy@ &09G9G snQ 填写支票数额to fill up a cheque
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"$uRw 2SKtdiY 支票上划线to cross a cheque
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w^%W N<QLvZh .[Ny(X/]/} 开发支票to make out a cheque
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Q\iI ~u r}6T <XzRRCYQ 签发支票,开立支票to draw a cheque||to issue a cheque
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<(% 透支支票to overdraw a cheque
#:Ukv? u2*."W\ ,Uy~O(Ft =HMuAUa. 背书支票to endorse a cheque
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p* !ce,^z&5 bLUyZ3m! 请付票款||清付票款to pay a cheque||to honour a cheque
&]c7<=`K" +@<@x4yt &CfzhIi*! ?y^ ix+M 支票退票to dishonour a cheque
7QaZ|\c ]Yf8 j)}TZx4~ @! jpJ} 拒付支票to refuse a cheque
"p&4Sn3T2? +lJD7=%K]Z ~Yg+bwh %3q7i`AZ 拒付支票to stop payment of a cheque
Bc}e ??F RG-,<G` C(}Kfi@6N !1P<A1K 提示要求付款to present for payment
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:mfS09N O! w&3 p 4*Z>-<W= 见票即付持票人payable to bearer
sA+( |cEh 83Fmu/( P2 +^7x? ;(LC{jY 支付指定人payable to order
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lWxy 已过期||无效out of date||stale
j g_;pn dj3E20Ws 2X=*;r"{J vFK(Dx 请给出票人R/D||refer to drawer
U?ZxQj66} xGX U7w:X @ oFuX. 1@`mpm#Y 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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(j" }do=lm?/ h8HA^><Xr G3t\2E9S 文字与数字不一致words and figures differ
J8hH#7WMS #:nds, TzsNhrU{ xQ8?"K;iX 支票
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yzJTNLff 时间已过account closed
L%4Do*V& PL7_j lLuAg ds` C-VkXk 更改处应加盖印章alterations require initials
~)!vhdBe CSIsi]H Qs\!Kk@ {IQCA-AI 2@pEuB3$?!
q6V\n:hKV 时间已过effects not cleared
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oz\r0: ~H`(z zk 停止付款payment stopped
I#](mRJ6 EN~ha:9 <>[]-Vq BxGz4 支票毁损cheque mutilated
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c|~f[ {b26DKkQS <@H=XEn 汇款||寄钱to remit||to send money
?L6ACi`9 #Pq.^ ^ c"CF&vTp 7a'@NgiGg 寄票供取款||支票支付to send a cheque for payment
+L<x0-& "pkn ~ (d#T |ez C-L[" O0[ 寄款人a remitter
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N H%`|yUE( G:?l;+P1 EyPF'|Qtn 收款人a remittee
-$5nqaK? )x&OdFX isV9nWo$ <LOas$
国外汇票foreign Bill
NW@guhK. @1G`d53N he1W22 gAViwy9{ 国内汇票inland Bill
ttC+`0+H =;@?bTmqD _.$g ?E/( k6W
[// 跟单汇票documentary bill
eXZH#K7S# B3iU# tD !$!\`O <)$b=z 空头汇票accommodation bill
Xw[|$#QKM rJ}k!}G 4?9cyv4H :p,DAt} 原始汇票original bill
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dzz / qo`vk A 改写||换新票据renewed bill
by%k*y 6 N.+ 7e
D<( p(]o#$ 6[ 即期汇票sight bill||bill on demand
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K EkE U}2 - Ado-'aaS …days after date||…days after date…日后付款
jFMf=u&U .ITR3]$ .~Z@y# t=$Hv …months after date||…months after date…月后付款
O*zF` 9 4P\?vz" 2pQdDbm {
]CO;5: 见票后…日付款…days after sight||…days sight
b];? tP IHlTp0? =ADdfuKN JHZ`LWq 见票后…月付款…months after sight||…months sight
zV8^Hxl H%AC *, -^%YrW
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NT 同组票据set of bills
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*Zk` urK[v 7-Yn8Gq 单张汇票sola of exchange||sole of exchange
rF8nz:8 0ynvn9@t V
K)%Us- 4q7hL 远期汇票usance bill||bill at usance
$-:j'e:j 0cBk/x^s bAa+MB#A pZv>{=2hOS 长期汇票long bill
9L^:N)- CnA0
^JX 6#rj3^] $yA2c^QS 短期汇票short bill
$rG~0 L)Iv]u ?QXc,*=N Q7b$j\;I 逾期汇票overdue bill
Os# V=P Z7t-{s64 $ }D9)&f; M(_1'2 宽限日期days of grace
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Y "@N T+y3Ph--^ 6-\ghPo /Ky x
Ob) 电汇telegraphic transfer (T.T)
|tkhsQ-; 7sci&!.2` jg_##Oha sZ!/uN!6 邮汇postal order||postal note (Am.)||post office order||money order
jK{)gO oMj;9,WK' (IY=x{b M!
e$h?vB 本票promissory note (P/N)
GukS=rC9 p+F{iMC `zJTVi4 [N-t6Z* 押汇负责书||押汇保证书letter of hypothecation
H[a1n' "<: eviv, wwtk6;8@ @}{~Ofs 副保||抵押品||付属担保物collateral security
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z7V Xt!%W Ew|VDD(. \!["U`\.K 担保书trust receipt||letter of indemnity
6H\apgHm y~cDWD<h UaQR0,#0y J,bE[52 承兑||认付acceptance
z&6TdwhV ,`3kDqS_4 Y0||>LX 0m|$ vb 单张承兑general acceptance
'NJCU.lKm _p~lL<q-K[ G:]w
UC\ <3;Sq~^ 有条件承兑qualified acceptance
BN?OvQ D-[`wCa, nbpGxUF`] k8}*b&+{vz 附条件认付conditional acceptance
MMpGI^x!-X yX:*TK4 Fnnk}I} pL{h1^O} 部分认付partial acceptance
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