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。
HA?<j|M 会计报表statement of account
d-=RS]j;j =l % ?onaJ=mT G@YX8!wU 往来帐目account current
(v11;k dJB *}pl MZyzc
{c, u!=9.3 现在往来帐||存款额current accout
-6URM`y'j Z/#&c P8hA<{UFS\ FKTdQg|NZ 销货帐account sales
N$8do? $\S;f"IM. FT
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共同计算帐项joint account
3{gD'y4j T6gugDQ~. 0y>]68D wT;3>%Mtr 未决帐项outstanding account
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Q/DJ~ 83
O+`f 贷方帐项credit account||creditor account
DB1GW, Mw=sW5Z _0~WT L/2{}l>D 借方帐项debit account||debtor account
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M*^A 6`/nA4S4. 应付帐||应付未付帐account payable
Rgb1B3gu /%E l0X G+k[. K+9oV[DMs 应收帐||应收未收帐account receivable
Who7{|M\' 8Iz-YG~%3 9ghZLQ _R&}CP 新交易||新帐new account
-8sm^A>C 9.<d S c,ccavv{I N|Cx";,|FZ 未决帐||老帐old account
m!{}Y]FZn hD~P)@^ aBo8?VV]8 oV4+w_rrLc 现金帐cash account
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$ JfJUOaL $U,`M" eY3l^Su1 流水帐running account
bjgf8427I [;bZQ6JR $
O1w6\}_ t;[L-|^ 暂记帐||未定帐suspense account
aE[>^~Lv} 2k\i/i/Y +f{CfWIKs Sq9I]A 过期帐||延滞帐overdue account||pastdue account
cR;zNS w]Q0}Z #St=% ! h,|49~^@" 杂项帐户sundry account
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vG E)eRi"a46 详细帐单||明细表detail account
OBGA~E;% | aH;@V ("2ukHc r 5!ie!5gE 呆帐bad account
2ckAJcpEb/ BMw_F)hTO ~7Ji+AJA 13oR-Stj| 会计项目title of account
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" 2o0.ttBAqZ f/spJ<B).4 EJ$- 会计薄||帐薄account-book
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Y i^c |ITSd%`3_ >KjyxJ7 营业报告书||损益计算表account of budiness||business report
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pu G?p 借贷细帐||交验帐account rendered
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s^d-I 7%p[n;-o& _Je k;N 明细帐account stated
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FA 1E`AdU p5<2t SD 与…银行开立一户头to open an account with
TGnyN'P| |*4)G6J@n S~WsGLF s 2ql7*g?Uq@ 与…银行建立交易to keep account with
8
'=8!V x`'2oz=,F4 qaBjV6loy %|(~k*s4 继续记帐to keep account
.r9-^01mG JTcK\t8 zV)Ob0M7U Xg*IOhF6x 与…有交易to have an account with
/1X0h /yHM=&Vg] fMjn8. k0|*8 作成会计帐||有往来帐项to make out an account with
6&(gp(F zh5{t0E}C vF, !8e'v ,|?-\?I 清算||清理债务to make up an account
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v, 清洁帐目||与…停止交易to close ones account with
Q1qf'u -#]?3*NO h,Y MR3:X xwxMVp`|o 结帐to close an account
{;4AdZk ~8'4/wh+8 7&G[mOx0 4]$cf: 清理未付款to ask an account||to demand an account
HjTK/x'_'L \m!swYy #84pRU~ } G$rr.G 结清差额to balance the account with
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v#/Uq?us 清算to settle an account||to liquidate an account||to square an account
Ou IoO +O23@G?x jyF0asb \nV|Y=5 审查帐目||监查帐目to audit an account
Ww*='lz se](hu~w (80#{4kl Yck(Fl 检查帐目to examine an account
>LxYP7M 3=xb%Upw VXvr`U\ Yo:l@( 转入A的帐户to charge the amount to As account
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.fxI) <:yB4t3H+q d>:(>@wz 以计帐方式付款to pay on account
}Jt( H \ief [ P[PBoRd2 lp5`Kw\ 代理某人||为某人on ones account||on account of one
'j=7'aX>K 7G}vQO GDC`\cy Uh}n'Xd#{} 为自己计算||独立帐目on ones own account
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8er Ak%M,``(L ,-Fhb~u 由某人收益并负风险on ones account and risk||for ones account and risk
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NPF]P; 由某人负担for ones account||for account of one
\sFdp!M}2 Y?hC/6$7 z^9Yoqog V%&t'H{ 按某人指示||列入某人帐户by order and for account of one
pRmnS;*z& z<rdxn,9 k;:v~7VF "Iu[)O% 列入5月份帐目for May account
p8y_uNQE $DW3H1iW
F.?`<7 {e[S?1t=l 编入某中帐项下to pass to the account of||to place to the account of
[@[!esC u4B, |_MK ^pMjii8IZ hi,! 寄出清算书to send in an account||to send in render an account
BR\%aU$u hNUAwTH6 ;nG"y:qq cs`/^2Vf"# 支票薄cheque book
W<TW6_*e 1&c>v3 $2 o#E 3{zM w.J[3m/ 支票陈票人cheque drawer
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d !cw<C* _Jj/"? 持票人cheque holder
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4vTO # F 'n I2RX ?RvXO'm l 不记名支票cheque to bearer||bearer cheque
_:0<]<x? *=dFTd"# wXDF7tJh ?ECmPS1 记名支票||认人支票cheque to order
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s{& 到期支票antedated cheque
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2&YD `LH!"M /7*jH2 未到期支票postdated cheque
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Y\BB;"x1 VgZ<T,SuW O/gok+K zy4AFW 未获兑现支票,退票returned cheque
WM: ~P$%cx ADA%$NhJ! O;f^'N >h<eEv/ 横线支票crossed cheque
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i94:d J"|)?$d]z 普通横线general crossing
'0X!_w6W EG&^;uU ]l+Bg;F#V nSsVONHfa 特别横线special crossing
H#k"[eZ *x`z5_yfO y4,2Xs9, cGkl=-oQ' 空白支票blank cheque
hiaj!&+Q D[7K2G+ t2p/NIn Q6,rY(b6 失效支票,过期支票stale cheque
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EEr? " 普通支票open cheque
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kKMz 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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5|m|R"I*Y 7zr\AgV9 'e3y| 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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H~3^PL 支票换现金||兑现to cash a cheque
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To wuzz Wq ?#}=!$p 清理票款to clear a cheque
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+2XiK )FWF T:P~ 保证兑现to certify a cheque
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填写支票数额to fill up a cheque
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mr=iK &@dMk4BH< 支票上划线to cross a cheque
CSr{MF`]e cnLC> _hY G8u8&| 82$By]Y9 开发支票to make out a cheque
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E <g*rTqT' 签发支票,开立支票to draw a cheque||to issue a cheque
KNY<"b |]GEJUWtCd Ub3,x~V q{U -kuui 透支支票to overdraw a cheque
LWVO%@)w ]XPGlM #H!~:Xu /2FX"I[0V% 背书支票to endorse a cheque
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BFhC jQb=N%5s 7]nPWz1%* 请付票款||清付票款to pay a cheque||to honour a cheque
M<ad>M 2CmeO&(Qf* FblGFm"P uXhp+q
\ 支票退票to dishonour a cheque
6:B5PJq HhqqJEp0 7PQedZ<\ ZM|>Va/X 拒付支票to refuse a cheque
'h81\SKFK9 Lvp/} /H/ a@8knJ| 20fCWVw}?} 拒付支票to stop payment of a cheque
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9&d BL0 提示要求付款to present for payment
4k#B5^iJ "Q/3]hc. I?fE=2}9 Ce0I8B2y 见票即付持票人payable to bearer
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XSM-3 ]$L[3qA. 支付指定人payable to order
?BLOc;I&a BMdr.0 ;zCHEz <!+o8z] 已过期||无效out of date||stale
'P~ *cr ?A #zy%B yr=r?h} >N,G@{FR 请给出票人R/D||refer to drawer
kqyMrZ# `Ch6"=t a 6 ]!4 p0tv@8C> 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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w S1B/ClKWq 文字与数字不一致words and figures differ
t]` 2f3UO fg1y@Dj/& JJ+<?CeHD |.S;z"v![ 支票
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时间已过account closed
r zvX~B6 O[`Ob6Q{F =3T?U_u@ n;=A'g|Q 更改处应加盖印章alterations require initials
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p']AXJ`Z 时间已过effects not cleared
FjydEV kzmt'/ L8 XgbGC*dQ |u+&xX7 停止付款payment stopped
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{8sFDO Qnw$=L: =I5XG"", 支票毁损cheque mutilated
9s!/y iP5 *Q>:|F[vM C:K\-P9 }ot _k- 汇款||寄钱to remit||to send money
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寄票供取款||支票支付to send a cheque for payment
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c4 "tR.'F[n4P r#Mx~Zg~ 寄款人a remitter
/'1y`j< $ {+.1"/[ vh HMxOZ; i#lo?\PO> 收款人a remittee
Cm4*sN.&) lkm(3y@']A LnDj ]Rye AJ3 国外汇票foreign Bill
=l(JJ Kzb@JBIF ["F,|e{y$ (*ng$zZ$ 国内汇票inland Bill
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FNuu ',: wb[(_@eZ 跟单汇票documentary bill
=#tQIhX` gp HwiFc G|lI=Q3f bw\=F_>L 空头汇票accommodation bill
w#T,g9 l:eN u}{& HWhKX:`l vR$5ItnT 原始汇票original bill
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O7% Z-|C{1}A 改写||换新票据renewed bill
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=$q% JNaW>X$K zRu`[b3u< 2[po~}2-0 即期汇票sight bill||bill on demand
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kDq%Y[6Z B:~;7A\ 1RbYPX …days after date||…days after date…日后付款
(OB8vTRXP ^ kvH/ Y& wF8\ YSo7~^1W" …months after date||…months after date…月后付款
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~JKKq <y!r~? uR@`T18 见票后…日付款…days after sight||…days sight
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6 见票后…月付款…months after sight||…months sight
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]a 同组票据set of bills
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;J-Ogt @d7 b0Ov+ )7# q_y,j& 单张汇票sola of exchange||sole of exchange
JjLyV`DJ Treh{s \t# 9zn> 3D{4vMmX 远期汇票usance bill||bill at usance
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F_ 1L8ULxi_?] arS'th:j |$w={N^4 长期汇票long bill
AH'4H."o/9 IXvz&4VD mqk(UOK` Q\#{2!I
短期汇票short bill
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9{"T0 $;uWj| =+}}Sv2 逾期汇票overdue bill
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w OI_/7@L ht3T{4qCS P^3m:bE] 宽限日期days of grace
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ndvV~*1 电汇telegraphic transfer (T.T)
j%Z{.>mJ _8b]o~[Z+ >9<8G]vcH nj^q@h 邮汇postal order||postal note (Am.)||post office order||money order
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n22hVw f:[d]J| Dg>'5`& 本票promissory note (P/N)
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mu)('U 押汇负责书||押汇保证书letter of hypothecation
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AO}i@YJth J`+`Kq1T 副保||抵押品||付属担保物collateral security
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AZy~Q9Kc -S,ir 担保书trust receipt||letter of indemnity
E]H Jn[q<e" Lk`k>Nn) \_gp50(3 承兑||认付acceptance
_7=pw5[ -?aw^du ci,o8 [Y +(<n |~ 单张承兑general acceptance
,"N3k(g ^3WIl] v$)@AE JMirz~%ib 有条件承兑qualified acceptance
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I'<Q rKzv8d r%y;8$/- 附条件认付conditional acceptance
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