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。
,
@jtD*c) 会计报表statement of account
<q=Zg7zB )G)6D"5,+G trDw|WA Zp/+F( 往来帐目account current
UE^o}Eyg inU5eronuj =x-7 Wy k( Sda>- 现在往来帐||存款额current accout
]B )nN': ~Y`ys[Z m Q!q6R^5!K _$R=F/88 销货帐account sales
S%MDQTM !-`L1D_hy &j:e<{@ ?L0;,
\-t 共同计算帐项joint account
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B(PGa7 B/l^=u+- 未决帐项outstanding account
~qqxHymc U^KWRqt ML>M:Ik+ ?+EAp"{j 贷方帐项credit account||creditor account
1*p6UR& W7n^]~V '/<\X{l8 {Lal5E4- 借方帐项debit account||debtor account
4tkT\. KD A8x W ;+\h$ R*pPUw\yn 应付帐||应付未付帐account payable
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nT> v 应收帐||应收未收帐account receivable
l1T`[2 hk=[v7 R|*0_!O:[ 6qDt6uB 新交易||新帐new account
KWo Ps%G vQCb?+X& 9~`#aQG T h rSH)LbJ 未决帐||老帐old account
bXJ(QXHd% JL4E` I;rW!Hb ,iYhD-"' 现金帐cash account
iT&4;W=72~ s3sRMB2 Z&>Cdgt* 1Z
~C3)T= 流水帐running account
ez32k[eV! |aenQA# YD[AgToo0 -6J <{1V 暂记帐||未定帐suspense account
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`ezC# 过期帐||延滞帐overdue account||pastdue account
*@bz<{! K3\a~_0 2'=)ese $yi:0t8t 杂项帐户sundry account
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}&+,y<> 详细帐单||明细表detail account
m19\H $,:mq>]![{ "0%K3d+ mC@v," 呆帐bad account
I`oJOLV :ILpf+`yY \},H\kK+^ z&0[F`U 会计项目title of account
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-*%% >{{ds-- !i8)si_ 会计薄||帐薄account-book
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}a! c`x4."m ?ch?q~e) Vaf, 营业报告书||损益计算表account of budiness||business report
7:F0?l* NV?x<LNWd {Zv%DV4_$ LhKbZoPp 借贷细帐||交验帐account rendered
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;&5 9h+Hd&= j5R0e}/r 明细帐account stated
+a*Ic8* F|6"-*[RS }%}$h2: sg-^ oy*^ 与…银行开立一户头to open an account with
T^]]z}k j~Fd8]@ m{ani/bt u9Adu` 与…银行建立交易to keep account with
VF11eZ" b]?5r)GK U"|1@W# 6X9$T1
1Vc 继续记帐to keep account
% S"z9@ e;~(7/1 zmZU"eWp) V?*fl^f 与…有交易to have an account with
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G*VY#L 5"40{3 .9Oj+:n 作成会计帐||有往来帐项to make out an account with
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' 3/usgw1 [ <d~b*/ O[$X36z 清算||清理债务to make up an account
rD$5]%Y w5y.kc; vv)w@A:Vn) <t!0{FJ 清洁帐目||与…停止交易to close ones account with
[u*7( 4e .<%q9Jy# $X:,Q,? Zjn1,\(t~u 结帐to close an account
~0024B[G #O~pf[[L k>MXOUaW. *;Q#UH 清理未付款to ask an account||to demand an account
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$u)Y 结清差额to balance the account with
)CoFRqz<h 27[e0 j BQUYT/$( f#AuZ]h 清算to settle an account||to liquidate an account||to square an account
ER-Xd9R >cjxu9Vr1K V6ECL6n GCQOjqiR 审查帐目||监查帐目to audit an account
xzz@Wc^_ o6 NmDv5 ()8=U_BFz >op/<?< 检查帐目to examine an account
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转入A的帐户to charge the amount to As account
d72( g$F \QSD* wrCV&2CG ?vD<_5K;I 以计帐方式付款to pay on account
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`m_fi V^D1:9i 代理某人||为某人on ones account||on account of one
R(y`dQy<K >>R)?24,< V#1v5mWVx ?JRfhJ:j 为自己计算||独立帐目on ones own account
GQ.akA_( ;$!0pxL)s %^I 7= ss|n7 由某人收益并负风险on ones account and risk||for ones account and risk
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-hH2 ByWad@-6i ou|3%&*" 由某人负担for ones account||for account of one
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JZyEyN 按某人指示||列入某人帐户by order and for account of one
m`XaY J v"sU87+ Ax!@vL&@ 2j>C4Ck 列入5月份帐目for May account
ONcS,oHW 2qj0iRH#N< aQ 6T2bQ /oM&29 jy 编入某中帐项下to pass to the account of||to place to the account of
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in c3Ig4 n0Y> 寄出清算书to send in an account||to send in render an account
ok&v+A ,qgR+]?({ Tc;BE #zd}xla0] 支票薄cheque book
,n5 [Y) mxvV~X% c$hoqi |tD {\!@k\__ 支票陈票人cheque drawer
$/JnYkL{m |TBKsx8 uUG &At f V/ 持票人cheque holder
s.}:!fBk ~65lDFY/ +qF,XJ2 P}p6{ 不记名支票cheque to bearer||bearer cheque
QF_K^( MES| iB 5U l=Nv] f=MR.\ 记名支票||认人支票cheque to order
Y2p~chx9 e-{4qt >\!>CuU ^UpwVKdP 到期支票antedated cheque
p@xK`=Urb {[B` q \?.M1a[ O~g0 R6M6e 未到期支票postdated cheque
w`0r`\#V/ ] yXrD`J! ?jBh=X\]: cm7>%g(oQo 保付支票certified cheque
=:'a)o {?'c|\n Li !g-19at [W,maTM" 未获兑现支票,退票returned cheque
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7X *(@[E s%qK<U4@;Q qg@Wzs7c~ 横线支票crossed cheque
xSHeP`P^X =}AwA5G M}6? |ir 4mzWNr>fb 普通横线general crossing
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*; [I` 6F6 R'r^v 特别横线special crossing
5zBsu lRt rRZ ,X% X[c8P7 KuO5` 空白支票blank cheque
"&/&v nMHs5'_y d6k`=Hlg M e 失效支票,过期支票stale cheque
Dy@f21+ V<!E9/4rS [0e}%!%M L);kwx7{LW 普通支票open cheque
"i1~YE IZ6[|Ach6 =2eG j'} WNPdy m 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
x~tG[Y2F? OC]_b36v obE_`u l# 8V(#S:G35 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
s],+]<qX n300kpv ,Mwj`fgh $fY4amX6Z 支票换现金||兑现to cash a cheque
K G~fDb a{6rQ <zK9J?ZQW> { LJRdV 清理票款to clear a cheque
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{ eID"&SSU 保证兑现to certify a cheque
F3b[L^Km] )*iSN*T8q NTVdSK7z~H h30~2]hH 填写支票数额to fill up a cheque
'7{0k{ >i4UU0m -_ [Z5%B @&]j[if(s 支票上划线to cross a cheque
Ss&R!w9p J~:/,'Ea 16YJQ ue s]r"-^eS3 开发支票to make out a cheque
Dg@>d0FW Ng,#d`Br 7@m S3Tww]q 签发支票,开立支票to draw a cheque||to issue a cheque
c)M_&?J!5 SD6xi\8 oM$EQd`7 |YQ:4'^" 透支支票to overdraw a cheque
pVw)"\S% M#d_kDMw Mnaoh:z lFD$Mc 背书支票to endorse a cheque
?iUAzM8 J%;TK6 (CH F=g gRKmfJ*u 请付票款||清付票款to pay a cheque||to honour a cheque
:D ?%!Q 0 0%+T U4Xx N@^?J@#V ;EE*#"IJ 支票退票to dishonour a cheque
;/SM^&Y /"Om-DK% ]5' Srz.-,2 PF 拒付支票to refuse a cheque
]`y4n=L. Vr f` :% Tfgx>2 I, .`w/I+ 拒付支票to stop payment of a cheque
>\$qF abCcZ<=|b 6lq7zi}'w ^&DHBx"J 提示要求付款to present for payment
][6$$Lz L$@^EENS Lqbu] ."PR Z, 见票即付持票人payable to bearer
~|pVz/s|G ZQnJTS+ Rd M:nXn7)+ 7^Jszd:c08 支付指定人payable to order
RWXj)H)w gV!Eotq co<){5zOT #*
S0d1 已过期||无效out of date||stale
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Nd#t != jfS?#;T) 请给出票人R/D||refer to drawer
C_PXh>H]' q[1H=+ U{LDtn%@h6 7J,W#Ql)5 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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f3V&i)w( B8|=P&L7N 文字与数字不一致words and figures differ
6k42>e*p W2yNEiH Q]w;o&eo IL}pVa00{n 支票
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cxA,T 更改处应加盖印章alterations require initials
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9`9 时间已过effects not cleared
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,lcR:@w ;#3!ZB:} lV`y6 {o#T ^P:9iu)+]~ 停止付款payment stopped
3l`yy])t 0UWLs_k: v=i[s +tdt>)a 支票毁损cheque mutilated
idPkJf/ jLD=EJ y$*Tbzp =NF},j" 汇款||寄钱to remit||to send money
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o 寄票供取款||支票支付to send a cheque for payment
4'Vuhqk _9#4 cm-cwPAh O jE wJ$$ 寄款人a remitter
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9'dT 收款人a remittee
Xn$]DE/r}N d|j3E c(ZkK uzho>p[ae 国外汇票foreign Bill
~e~4S~{ 6;I&{9 F{]dq/{ ZaH<\`=% 国内汇票inland Bill
G:c)e,pD 2ztP' T"in e]uk}#4 跟单汇票documentary bill
2B=yT8 %Ni)^ ]#j]yGV , YTuZS 空头汇票accommodation bill
u{ JAC! E:&=A 4% =6ZZ/+6b vs7Hg)F 原始汇票original bill
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f`^ %:N5k+} {]Nvq9? 改写||换新票据renewed bill
|"5NI'X? t$]lK6 s$&:F4=? A$;U*7TJuO 即期汇票sight bill||bill on demand
FGzB7w# <[ 8at6; ,K+K`"Oy B3c
rms[' …days after date||…days after date…日后付款
c[3sg w/~,mzM" DN;g2R`f [,8@oM# …months after date||…months after date…月后付款
-%5*c61 \P^WUWY XcR2]\ @4sv(HyDY 见票后…日付款…days after sight||…days sight
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]{ +]Po!bN@@ Z8z.Xn }_@*, 见票后…月付款…months after sight||…months sight
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7xMvf<1P ;R@zf1UYA -3_-n*k! 同组票据set of bills
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cu#T] 单张汇票sola of exchange||sole of exchange
HIk5Q'e k i`z1if6O %qV=PC .Quu_S_vH 远期汇票usance bill||bill at usance
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?x3 CJz2.yd =XzrmPu 4fT,/[k? 长期汇票long bill
3PIZay +j1s*}8 ,5mK_iUw3 Qo4]_,kR 短期汇票short bill
t:eZ`6o$T\ }JeGjpAcV COH0aNp; |cEJRs@B 逾期汇票overdue bill
p^3]Q 5k)QjZo )^qM%k8 47|Lk]+O 宽限日期days of grace
@i'RIL} 9.{u2a\ }3E@]"<cVR MRR 5j;4GK 电汇telegraphic transfer (T.T)
%YkJA: f*,jhJ_I f=+|e"i#p 5Ev9u),D+v 邮汇postal order||postal note (Am.)||post office order||money order
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?3D|{ 8UJK]_99I, 12`q9Io" 本票promissory note (P/N)
Se.\wkl#Y k|k 9t:F![rg ;R|i@[(J 押汇负责书||押汇保证书letter of hypothecation
48hu=,)81* pM],-7UM 2BZYC5jy Ls< ";QJc 副保||抵押品||付属担保物collateral security
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担保书trust receipt||letter of indemnity
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a% x)N$.7'9OJ H=Scrvfx 承兑||认付acceptance
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Pa^A 单张承兑general acceptance
*`2.WF@E) r<VZEbm) RfH.WXi Y )#x(s?t 有条件承兑qualified acceptance
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8]Gy 4<}!+X7m ,)/gy)~# 附条件认付conditional acceptance
=^8*]/k 701a%Jq_2 2-!OflkoM0 BIGln`;,f 部分认付partial acceptance
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