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。
;n,@[v 会计报表statement of account
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EXPf Ge]2g0 jTJ]: EN idr,s\$> 往来帐目account current
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!TP :5`BhFAd |Skk1# 现在往来帐||存款额current accout
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3hd0 U{2UKD@PM 1>SCY_Cv 销货帐account sales
$6XCHVx L27i_4E, @P^8?!i+ )TBG-<wt 共同计算帐项joint account
'_~=C-g \=yx~c_$L + fQ=G/ &1DU]|RoT& 未决帐项outstanding account
^p0BeSRiy; 4#z@B1Jx uwl;(zwh_ 12Hy.l 贷方帐项credit account||creditor account
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1Vpfy O0{M3- 借方帐项debit account||debtor account
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qou k@eU #c5c 9 T4x1{mO 应付帐||应付未付帐account payable
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DdTTWp/ Syn>;FX AWP CJmr 应收帐||应收未收帐account receivable
_-*Lj;^V $e; _N4d^ vnXa4\Vdy )jK"\'cK 新交易||新帐new account
X$zlR)Re h'x|yy]@3 &WIiw$@ `/'Hq9$F<" 未决帐||老帐old account
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?4)U"_VE j(!M 现金帐cash account
M$z.S0" _yyQ^M/ =uZ[ LqTyE 流水帐running account
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8& 8oG0tX3i q28i9$Yqj\ 暂记帐||未定帐suspense account
0hXI1@8]` oQ= Q} ewqfs/ FW:x XK 过期帐||延滞帐overdue account||pastdue account
D;It0" |eIN<RY5 #CoJ S[t +$_W4lf|E2 杂项帐户sundry account
F_=RY] o~,dkV ja}_u}: xR2E? 0T 详细帐单||明细表detail account
*z`_U]tP >&tPIrz 7=t4;8|j; S1{UVkr 呆帐bad account
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~z(wv 会计项目title of account
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*!R '<~l%q }3F8[Td.~N ozF>2`K
} 会计薄||帐薄account-book
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] 7< <<gk<_7` LY[XPV]t 营业报告书||损益计算表account of budiness||business report
quHq?oXV, D\ ]gIXg cj@Ygc)n u?Jw) ` 借贷细帐||交验帐account rendered
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~fkjn Qx|m{1~- 明细帐account stated
eD/O)X .{x-A{l :l8n)O3 Vm6G5QwM 与…银行开立一户头to open an account with
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[Sd$ACd Vu0jNKUV abkl)X>k =4uL1[0' 与…银行建立交易to keep account with
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yXp '9%72yG ~~k_A|& LO<R<zz 继续记帐to keep account
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iVN-;vi 4%1sOnl 与…有交易to have an account with
N|5J-fR& ,\q9>cZ! n#Xi Co_\ #L5H-6nz 作成会计帐||有往来帐项to make out an account with
X&fM36o7 St9W{ K>X#,lE- j'FSd*5m 清算||清理债务to make up an account
[ZU6z?Pf }.ZX.qYX ol7%$:S G#-t&gO3 清洁帐目||与…停止交易to close ones account with
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Yd4 3PA 结帐to close an account
42E]&=Cet H)z}6[` p;cNmMm lYldq)qB{ 清理未付款to ask an account||to demand an account
fTd=}zY UIgs/ T#kPn#| .1<QB{4~v 结清差额to balance the account with
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@vO 清算to settle an account||to liquidate an account||to square an account
TG9 a1q w%F~4|F UngDXD ) /W\@/b, 审查帐目||监查帐目to audit an account
4FUY1p ln.'}P r(WR=D{ 6D3hX>K4 检查帐目to examine an account
LG3D3{H(. D*.U? [y$P'Y vOIK6- 转入A的帐户to charge the amount to As account
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T3vw vpnQ s#8O Ug(;\*yg r Q)?Bhf 以计帐方式付款to pay on account
+l'l*< Kv(2x3(" ;PM(q<@\ e$kBpG"D 代理某人||为某人on ones account||on account of one
C#<b7iMg "LZQ1P*ef$ *-Y`7=^$ Sd[%$)scC 为自己计算||独立帐目on ones own account
Lv;% z ^#-d^ )f; y2Eq-Ie ; '6`hZ 由某人收益并负风险on ones account and risk||for ones account and risk
J:W|2U=" I_hus C7PVJnY0 DzZEn]+zt 由某人负担for ones account||for account of one
xib?XzxGo h&5bMW mQL8ec_c U'4j+vUc 按某人指示||列入某人帐户by order and for account of one
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,Ams l$[7pM[ 1f}YKT @6["A'h 列入5月份帐目for May account
9t$#!2z aMv?D(Meb R:N4_4& C~ b0VEMu81k 编入某中帐项下to pass to the account of||to place to the account of
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-vzri 寄出清算书to send in an account||to send in render an account
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?Ah,vb 8-#_xsZ^; I1f4u6\*X 支票薄cheque book
zv%]j0 ? T'^ Do/ x."R_> 8Cx6Me>,= 支票陈票人cheque drawer
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ak:"B[ 持票人cheque holder
7!qO*r fk*I}pDx Yamu"# cMU"SO 不记名支票cheque to bearer||bearer cheque
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64 ;OMR5KAz -s3q(SH 记名支票||认人支票cheque to order
APgjT';P^ H^3f!\MC;o kuq&8f~! @1w[~QlV 到期支票antedated cheque
g)Tr# y:HH@aa) #"qP4S2 G+~f 未到期支票postdated cheque
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X}A 保付支票certified cheque
PQd*)6K:A MD):g@ <da-iY\5 Hk8lHja+\ 未获兑现支票,退票returned cheque
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8t 39qIoaHT f&L3M)T 56?RFnZ&j 横线支票crossed cheque
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!AXt6z cZ 普通横线general crossing
<*Gd0 v% v]GQb \1He9~6 V8hmfV~=]P 特别横线special crossing
J))U YJO -Hh.8(!XoO ^'ws/( ,<(0T$o E[ 空白支票blank cheque
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#|"M 失效支票,过期支票stale cheque
t-i\gq^ b5S4C2Ynq ES)@iM?5 L.s$|% 普通支票open cheque
Js<DVe, "x0/i?pqa DJZ$M vD^Uod1 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
6)veuA3] FL{$9o\@ K|Xr~\= OWc~=Cr 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
cN:dy# u[HamGxx$u /PKu",Azj `^HK-t4q 支票换现金||兑现to cash a cheque
kIR/.Ij} |va^lT OH 13@k 9$L
2a 清理票款to clear a cheque
BS=~G+/:| K: |-s4= \30rF]F`l FR']Rj 保证兑现to certify a cheque
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%ko7~- 7]_zWx,r P]O=K kEp{L 填写支票数额to fill up a cheque
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IRj=Cs p^1~o/ 支票上划线to cross a cheque
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?! J$U_/b.mk D\| U_> 开发支票to make out a cheque
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89<& (^"2"[?a 签发支票,开立支票to draw a cheque||to issue a cheque
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Iw^Q>MrT 透支支票to overdraw a cheque
s!S_Bt):3 ?AH B\S y\})C-& +sV~#%% 背书支票to endorse a cheque
,M~> t7+ v o4U% w"37sv %OsxXO? 请付票款||清付票款to pay a cheque||to honour a cheque
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<'QI_mP* H:P7G_!\ DJ9x?SL@KD 支票退票to dishonour a cheque
#q>\6} ) MxH |yo[ gZiwXb gWL`J=DiU 拒付支票to refuse a cheque
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:!q 7xFZJ# e,r7UtjoxR 拒付支票to stop payment of a cheque
%E"v@ #h P>IU $wn0oIuW -L<FVB 提示要求付款to present for payment
p I~;3T:! t 4VeXp6 'tDUPm38 $}'(%\7" 见票即付持票人payable to bearer
MMUlA$*t 5^R?+<rd 8.>himL gX7R-&[UD 支付指定人payable to order
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Uem k]^ya?O]p .wmqaLd% `/?'^A%Ik 已过期||无效out of date||stale
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+KD7Di91<K 请给出票人R/D||refer to drawer
CUHT5J*sY =LODX29 c&x1aF "B d S'J @e=# 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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文字与数字不一致words and figures differ
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y=! !%D';wQ,/ 支票
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4P"bOt5izR 时间已过account closed
PEm2w#X%L 3!osQ1 %q~q,=H$] l GBg8/[ 更改处应加盖印章alterations require initials
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vy 7/ 时间已过effects not cleared
1DhC,)+D}q c{_JPy gua7<z6=eh zTjie 停止付款payment stopped
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g1> 支票毁损cheque mutilated
Eu:/U*j 1:<(Q2X% \~z$'3H` QnD8L.Dg 汇款||寄钱to remit||to send money
<n 06(9BF fZ5 UFq_~s JO0o@M5H 9#@s(s 寄票供取款||支票支付to send a cheque for payment
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W.kcN, A8{ xZsH 寄款人a remitter
<j>;5!4!} Y`(Ri-U4 pR93T+X y|KQ`; 收款人a remittee
8K-P]] Ycspdl+(S$ Vjv6d&Q fc8ODk*;E 国外汇票foreign Bill
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7Ov.v% $ %MgIy t#|R"Q# Ca5#'3Eh 国内汇票inland Bill
P.@dB.Ny (w)%2vZ^ Lr"cO|F ~Yi4?B< 跟单汇票documentary bill
8]^|&"i.\d 7<!x:G?C jaodcT0 7$Z_'GJ]1C 空头汇票accommodation bill
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Ltoxu XZARy:+bc xm1di@ 原始汇票original bill
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+] ;WN 改写||换新票据renewed bill
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M8nb fEXFnQ# jDb\4QyC #J&3Zds 即期汇票sight bill||bill on demand
C0N}B1-MU GkI'. = EFh*sp (FApkvy …days after date||…days after date…日后付款
VtI`Qcjc InbB2l4G dv\bkDF4A ial{A6X …months after date||…months after date…月后付款
cWx`y>< \XV8t|* ]VKQm(,0 A)"L+Yu5 见票后…日付款…days after sight||…days sight
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M4}*n 见票后…月付款…months after sight||…months sight
iZy>V$Aq 9h\RXVk{tA TS|Bz2( E|c(#P{ 同组票据set of bills
SXqB<j$.; ;hDk gp ;X<Ez5v3 S!u8JG1 单张汇票sola of exchange||sole of exchange
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% 远期汇票usance bill||bill at usance
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{ @ !su7 长期汇票long bill
'4i8&p`/ P*iC#w]m 5e,u*J] $aJ6i7C,j} 短期汇票short bill
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5 vq(#Ih2 a_P|KRl 逾期汇票overdue bill
T}^3 Re`i &j1-Ouy R`<2DC>h9 ?H PAX 宽限日期days of grace
EB!ne)X xD&n'M] 9.\SeJ8c ]Pe>T& 电汇telegraphic transfer (T.T)
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LTq #&kj> wl]3g E} XmZxHV 邮汇postal order||postal note (Am.)||post office order||money order
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36O R&Nl!QTJj 本票promissory note (P/N)
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?- q&z'S 押汇负责书||押汇保证书letter of hypothecation
ds!nl1 n?cC]k;P~ b)'CP Cu* .%n_{ab1 副保||抵押品||付属担保物collateral security
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*]U`]!Esp +_fFRyu> 担保书trust receipt||letter of indemnity
34!.5^T WcqR; Nm \;N+PE %z@ Z^Jv 承兑||认付acceptance
J.h` 0$! %Ve@DF8G 0yC~"u[N Y xS_;p9{E 单张承兑general acceptance
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_U2% af |mk@ &v .S_Ym Z(|$[GZP[ 有条件承兑qualified acceptance
YSGE@ X<8|uP4 4!{lySW 5&Yt=)c\ 附条件认付conditional acceptance
sc+%v1Y#} 36OQHv;& ~_JfI7={Jn ^/E'Rf3[A 部分认付partial acceptance
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