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。
y?Hj%, 会计报表statement of account
u"#6_-0y =2;mxJ# o B{OW}D$P# +B`'P9Zk@ 往来帐目account current
%2Xus9;k# t-eKruj+ AT%*
~tr RWh9&O:6' 现在往来帐||存款额current accout
oRT QLF,/" Wk\mgGn+ 0.J1!RIK/ 销货帐account sales
kO..~@aY W2F+^ C;d|\[7Z $,; ;u:- 共同计算帐项joint account
(E"&UC[ teq^xTUF[ 8m/FKO (r ;Ch+X$m9 未决帐项outstanding account
Nl=m'4@` -!'Oy%a# gtaV6sD *2 qh3 贷方帐项credit account||creditor account
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"/xne >0Fxyv8 vi[#?;pkF jy\W_CT 借方帐项debit account||debtor account
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B2_J=wA G8^0^@o 应付帐||应付未付帐account payable
nV!2Dfd msA' 5> Ax5mP8S Cbgj@4H 应收帐||应收未收帐account receivable
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(*Gi~?- A0cM(w{7_ !p]T6_t]Q 新交易||新帐new account
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@!z$Sp= 1KeJd&e 未决帐||老帐old account
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nuf@}W>y 现金帐cash account
?o2;SY(- c[(yU#@ V+qFT3?- -kG3k> by_ 流水帐running account
b\SXZN)Be VqcBwJ!?p /~H[= Pf fkdf~Vb 暂记帐||未定帐suspense account
@Ufa-h5"( ~mN g[] >X;xIyRL 6@"Vqm|HD 过期帐||延滞帐overdue account||pastdue account
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Zw *0=fT}&! pY^pTWs( e%PCe9 杂项帐户sundry account
>}ro[x`K MC4284A5 ShC_hi 7MKD_`g 详细帐单||明细表detail account
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R Of1IdE6~ B1|?RfCe |?\gEY-Se 呆帐bad account
,]0S4h67 fm3(70F\ *D\0.K,o \\Y,?x_0T 会计项目title of account
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};} LiiK3!^i hmc\|IF` 会计薄||帐薄account-book
aXRv}WO$>k RxlszyE 99J+$A1 Bs_S.JP<` 营业报告书||损益计算表account of budiness||business report
t[%x}0FP-F U5|B9%:& BmJkt3j." u8|@|t 借贷细帐||交验帐account rendered
U'rr?,RML 3Z_t%J5QZ$ 4BHtR017r 6a7vlo 明细帐account stated
#]?tY}~ 0('OyH) {?w"hjy 7raSf&{&6b 与…银行开立一户头to open an account with
||R0U@F, nHrP>zN - oU@D x:p}w[WM 与…银行建立交易to keep account with
wHA/b.jH $2Ka u 1 4S'[\ZJO DLU[<!C 继续记帐to keep account
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-Y DG3[^B 与…有交易to have an account with
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"\_, FX7M4t#< a|U}Ammr 作成会计帐||有往来帐项to make out an account with
R|-6o)$ w2k<)3 g~ Dzo{PstM% 4 ^4d9?c 清算||清理债务to make up an account
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L>gn HF]EU!OT 清洁帐目||与…停止交易to close ones account with
WPtMds4 Bw6 L;Vu ~eHRlXL' ,`yyR:F 结帐to close an account
X R4 )z }X.>4\B5 `N$!s7M U{"f.Z:Ydo 清理未付款to ask an account||to demand an account
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F,Q?s9s h!v/s=8c 结清差额to balance the account with
B "*`R!y m#*h{U$ k5wi' GYd]5`ri 清算to settle an account||to liquidate an account||to square an account
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aV<^IxE; 审查帐目||监查帐目to audit an account
BMdSf(l t=Jm|wJnUA l~rb]6E <~N%W#z/ 检查帐目to examine an account
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2)=la%Nx b_|u< pr$~8e=c 转入A的帐户to charge the amount to As account
M'DWu|dIBA .9OFryo p'g^Wh f|#8qiUS 以计帐方式付款to pay on account
Ew]<jF|.# %J _ymJ'pd Sl"BK0:%7 0aogBg_@K 代理某人||为某人on ones account||on account of one
>ukQ, CE~ 5/ * >v 1M+oTIN FN!1|'VK 为自己计算||独立帐目on ones own account
;\x~ '@ \DS^i`o)rY E?cZbn*>` ;%WdvnW 由某人收益并负风险on ones account and risk||for ones account and risk
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#]y5zi DT\ym9 由某人负担for ones account||for account of one
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e #M iaX iDw.i"b NI.`mc6Xd 按某人指示||列入某人帐户by order and for account of one
RLHYw@-j@ ;Xu22fKh t8/%Dgu nvt$F%+ 列入5月份帐目for May account
TF\sP8>V 5)`h0TK /c#l9&, CW-A e 编入某中帐项下to pass to the account of||to place to the account of
`%=<R-/#7S .YR8v1Cp 'M N1A;IJ 7Cy<mS 寄出清算书to send in an account||to send in render an account
.$0Pr%0pWI ne*#+Q{E =X@o@1 ^N- 'xy 支票薄cheque book
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b~{ OH6n^WKY 支票陈票人cheque drawer
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J h e&V# # J +q|$K6 持票人cheque holder
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e1EL D:JS)+] 不记名支票cheque to bearer||bearer cheque
3sbK7,4 n8u*JeN Q7GY3X*kA p/*"4-S 记名支票||认人支票cheque to order
@G*.1;jO OipqoI2 ;#/0b{XFj EB,4PEe: 到期支票antedated cheque
J@]k%h @Y-TOCadT mQr0sI,o] fu]N""~ 未到期支票postdated cheque
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i y LM"+.?pL 保付支票certified cheque
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未获兑现支票,退票returned cheque
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'Cc(3 横线支票crossed cheque
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6+`tn +iA=y=;blH z-,VnhLx 普通横线general crossing
L`[z[p{? _0(7GE13p XsL#;a C E\ th%q,mG 特别横线special crossing
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@G@/ J/ W{/E>; Xy7Z38G PDP[5q r 空白支票blank cheque
ax|1b`XUr" Y*LaBxt Q qf8[!5GM #YK5WTn5 失效支票,过期支票stale cheque
~?U*6P)o I1"MPx{ !;3PG9n3|h ^p=L\SJ 普通支票open cheque
&`!^Zq vG 76H!)={ Qe$k3! Q@QFV~ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
N1x@-/xa| lMifpK `<fh+* sl|_=oXT 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
..<3%fL3 :}q\tNY< i7Z=|& @pza>^wk 支票换现金||兑现to cash a cheque
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<J{'o`{ .$rC0<G[K ?mYYt]R 清理票款to clear a cheque
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*}!MOqP 保证兑现to certify a cheque
y,Q5;$w8 0ejdKdYN ,FQK;BU!lh O'DW5hBL0 填写支票数额to fill up a cheque
^TFs;|.. Ru\_dr2yI} L;6.r3bL ;LwqTlJ*[L 支票上划线to cross a cheque
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z7|y SUtf[6 开发支票to make out a cheque
`\Unpp\I 2+"r~#K* lWZuXb,G Y)I8eU{Wl( 签发支票,开立支票to draw a cheque||to issue a cheque
q/&y*)&'O %_M2N.n \5><3*\ O8u3y 透支支票to overdraw a cheque
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t^@ yy2I2Bv 背书支票to endorse a cheque
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/GB8P 请付票款||清付票款to pay a cheque||to honour a cheque
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@, 0@=MOGQb )j&"%[2F H{G{H=K_ 支票退票to dishonour a cheque
)Hw:E71h2 _YHu96H; T1Ta?b KLQ!b,=q 拒付支票to refuse a cheque
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(3}LQ rR{,)fX; 拒付支票to stop payment of a cheque
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1lO ~oD8Rnf )@g;j> 提示要求付款to present for payment
fnu"*5bE 3{Q,hpZN &eZfQ27$ 2%UBwSiqR 见票即付持票人payable to bearer
r.3KPiYK "4xfrlOc gUax'^w;V; )mcEQ -!b 支付指定人payable to order
+V(5w`qx lX!`zy{3k uQCo6"e |;vi*u 已过期||无效out of date||stale
#;tT8[Ewuw QB{rVI>mI! (k"_># % &<x@1, 请给出票人R/D||refer to drawer
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u=l1s1> 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
pd@; b5T 5F $V`kYT 8\ha@&p ?/#}ZZK^ 文字与数字不一致words and figures differ
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T9]/H? 支票
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-7]Xjb5 时间已过account closed
=bt]JRU IO$z%r7 Xh+ia#K e(B9liXM 更改处应加盖印章alterations require initials
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VV_l$E$ 时间已过effects not cleared
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e_3CSx8Cc _O:WG&a6 +{`yeZ9S wwd'0P`/ 汇款||寄钱to remit||to send money
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_"ku uV6g[J 寄票供取款||支票支付to send a cheque for payment
,2[ra9n *e"a0 3NK ^AaTK "E!mva*NU 寄款人a remitter
Tp%(I"H'_; dx_6X!=.J +*nGp5=^GE tB(4Eq
\ 收款人a remittee
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[6J_ J QKdW W=}Okq)x9I 国外汇票foreign Bill
n(Y%Vmy 3HV%4nZLf ak:v3cQR WPuz]Ty 国内汇票inland Bill
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l5 8s}J!/2 L-i>R:N4 跟单汇票documentary bill
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4aO P1kB>"bR 空头汇票accommodation bill
pNaiXu3 IfdI|ya >O`l8tM PK6iY7Qp) 原始汇票original bill
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yOXO)u1n aC=['a>) - Xupq/[, 改写||换新票据renewed bill
!R{R?? *b(wVvz .#6MQJ]OH JMV50 y 即期汇票sight bill||bill on demand
]TpU"JD }U5Y=RYo 5a`%)K dz9Y}\2tf …days after date||…days after date…日后付款
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.jg0a …months after date||…months after date…月后付款
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-1'HC Ggm` ~fS Rs;15@t@ (RL>Hn;. 见票后…日付款…days after sight||…days sight
<>&=n+i 6Z:YT&,f :J_oj:0r"f ^JeMuU 见票后…月付款…months after sight||…months sight
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bw 同组票据set of bills
_2Zp1h, 3}Xc71|v sa-9$},z4 -E>)j\{PX7 单张汇票sola of exchange||sole of exchange
[[L-jq.' fv'4f$U fib#CY Utl
t< 远期汇票usance bill||bill at usance
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O;FX+x .(Y6$[#@ $ @1u+w UPh=+s #Q 长期汇票long bill
j'rS&BIG K'b*A$5o 0{rx.C7| Di(9]:+ 短期汇票short bill
440FhDMj PXYE;*d( 2:^njqX IM(u<c$ 逾期汇票overdue bill
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oy7RC& pA4 ,@O ocA]M=3~k 宽限日期days of grace
5G*II_j gQVBA % ?[1SiJT ?-~I<f]_ 电汇telegraphic transfer (T.T)
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M}FWBs'*| 邮汇postal order||postal note (Am.)||post office order||money order
'CV^M(o'9 !k&)EWP? %efGt6& LJuW
${Y 本票promissory note (P/N)
H'Qo\L4H |r=DBd3 #uvJH8)D &a #GXf 押汇负责书||押汇保证书letter of hypothecation
<0j{ $. :=!Mh}i @)0 Y~A ) f\o
R:% 副保||抵押品||付属担保物collateral security
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0 zB)%lb 担保书trust receipt||letter of indemnity
vDDljQXw4 d<T%`:s< `iYc<N` ,b.n{91[]x 承兑||认付acceptance
qu{mqkfN> Wc4vCVw avNLV 2P}I'4C- 单张承兑general acceptance
PZOORjF8A I,P!@ >4)g4~'n! )/Y~6
A9> 有条件承兑qualified acceptance
i\x~iP&F$ 19I:%$U3 OgMI 7'.s7&
'7 附条件认付conditional acceptance
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4AC }~zO+Wf2 .ZX2^)`XD 部分认付partial acceptance
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