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。
`=!p$hg($ 会计报表statement of account
PN\V[#nS e?)yb^7K 0]a1 5 ?"@ET9 往来帐目account current
u[t>Tg2R II# *IlQ5+3I 5X;?I/9 现在往来帐||存款额current accout
e<'U8|}hc{ `2x 34 ~'f8L#[M ,cQ)cY[ 销货帐account sales
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E_ky) @+0V& jc zjoo{IH} 共同计算帐项joint account
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z6ZE pSrsp r 未决帐项outstanding account
&9h /$OIlu 6ZHv,e`? ?W<cB`J 贷方帐项credit account||creditor account
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= ")\ *2d 4H7Oh*P\j a&:>Ped" 借方帐项debit account||debtor account
7h1"^}M& Qy%xL9 iJ*%dio F=5kF/}x-z 应付帐||应付未付帐account payable
VLd=" ~ *C/KM;& N('3oy#8 "sIN86pCs 应收帐||应收未收帐account receivable
#x|VfN5f jQIV2TY[ 2_Jb9:/X GsRt5?X/* 新交易||新帐new account
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_y%( @YrGyq ?7 X3P 未决帐||老帐old account
I,z"_[^G I9:%@g]uYw lzI/\% ^B6`e^< 现金帐cash account
Q}ZBr^*]1e a~F u [sptU3,2U L]a|vp 流水帐running account
YL!oF^XO W-!dMa t.u{.P\Md\ ?xf~!D 暂记帐||未定帐suspense account
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$lB 过期帐||延滞帐overdue account||pastdue account
~EPjZ3 ? ` C ?a 1dXh\r_n 6vZt43"m?\ 杂项帐户sundry account
1URT2$2p <|wmjW/D g;ct!f=U Q,O]x# 详细帐单||明细表detail account
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V1B5 hkLw&;WJr 8Q+TE; (''$'5~ 呆帐bad account
)8\Z=uC d?E4[7<t$1 8F.(]@NY I *1# 会计项目title of account
N/`g?B[ PwRNBb}6 Iy-u`S F'fM?!( 会计薄||帐薄account-book
8HB?=a2Q<' baA HP" 7=AO^:=bx C3^X1F0
营业报告书||损益计算表account of budiness||business report
I(F1S,7 a'c9XG} `z5v}T mq>*W'M 借贷细帐||交验帐account rendered
1Q3%!~<\s 48W:4B'l9 gDgP;id zX006{vig 明细帐account stated
E]D4'] cC*zj\O sz){uOI bkJn}Al; 与…银行开立一户头to open an account with
?yda.<"g9Y tauP1&%oH{ FC|y'j 0 !hpTyO+% 与…银行建立交易to keep account with
_AA`R`p; '&&~IB4ud }d$vcEI$3 Y>c5:F; 继续记帐to keep account
m^(E:6T im_0ur&' a'(lVZA; mk$Yoz 与…有交易to have an account with
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<:zLe 作成会计帐||有往来帐项to make out an account with
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oA+n~ 清算||清理债务to make up an account
9e|{z9z[l \ltE rd- CgaB) `. H znI R 清洁帐目||与…停止交易to close ones account with
`-E.n'+ /61ag9pN BBZ)H6TzL w2RESpi 结帐to close an account
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!~VR|n- 8O}A/*1FJ mw%[qeLV 清理未付款to ask an account||to demand an account
pU\xzL D _dB0rsCnU% ^.B `Z{Jb "J0Oa? 结清差额to balance the account with
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M=_ M2;(+8 b 7m@^=w 清算to settle an account||to liquidate an account||to square an account
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}e* *RqO3= 审查帐目||监查帐目to audit an account
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rB 8Y;zs7Y QL|:(QM 检查帐目to examine an account
GurE7J^= +A&IxsTq5= 9-e[S3ziM <aQ; "O~
转入A的帐户to charge the amount to As account
kAKqW7,q" xN":2qy#T `U?H^,FVA n?ZH2dI\0 以计帐方式付款to pay on account
4<K ,w{I <8xP-(wk; eG2qOq$[ K:Xrfn{s 代理某人||为某人on ones account||on account of one
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[*' 为自己计算||独立帐目on ones own account
WRU@i;l ,:Ix s^- lCs8`bYU h-v&I> 由某人收益并负风险on ones account and risk||for ones account and risk
:4L5@>b- )v$Cv|" r~BQy' 9@&Z`b_ 由某人负担for ones account||for account of one
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S.)8& H ]N/Y{ 按某人指示||列入某人帐户by order and for account of one
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Ky 列入5月份帐目for May account
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<raqp Oo& t>=y7n&q ~uD;_Y=u)r 编入某中帐项下to pass to the account of||to place to the account of
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/ QCY{D@7T 寄出清算书to send in an account||to send in render an account
N?<@o2{ <OO/Tn'a D
8Waf y&I|m 支票薄cheque book
M6d w~0e rM?Dp2 nQYS{`hk d4eC Bqx 支票陈票人cheque drawer
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2T<7G ~q%9zO' 7VZ JGRnn ,,j=RG_ 持票人cheque holder
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不记名支票cheque to bearer||bearer cheque
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:< g~["O!K3 ifCGNvDR 记名支票||认人支票cheque to order
nR'EuI~(} JfINAaboi $0C/S5b I;4CvoT 到期支票antedated cheque
*b l{F\ Ip|^?uyrk ok_{8z\# l@F
e(^5E 未到期支票postdated cheque
={0{X9t?'j t-'GRme RV*Zi\-X K?m:.ZM 保付支票certified cheque
8GZjIW*0oq jmzvp6N$8 v@s`l# Ln%_8yth 未获兑现支票,退票returned cheque
U)1qsUDF C`<} nx1 m9 5$V& aJ_Eh(cF 横线支票crossed cheque
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#]HjP\C nhhJUN?8 普通横线general crossing
?vNS!rY2& 3n)iTSU3 )Bvu[rUy Ntrn("! 特别横线special crossing
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fy4JW,c J+|V[E<x Ym2m1 空白支票blank cheque
'^Np< d>-EtWd #,{v Js~ df rr.i 失效支票,过期支票stale cheque
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E| 普通支票open cheque
sb5kexGxkc 9h=WWu', jC8BLyGE_ uCr 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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8rNxd=! dju{&wo~4 qz2d'OhmtH 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
CI{TgL:l 4rdrl V-u\TiL 4Lb<#e13R? 支票换现金||兑现to cash a cheque
lV="IP^7 sB!A: Q:|E |(g2fByDf 清理票款to clear a cheque
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?MFvwE xGPv3TLH^ 保证兑现to certify a cheque
}N!8i'suz9 T^SOq:m& KWMH|sxO= akwVU\RP 填写支票数额to fill up a cheque
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/n=/WGl z05pVe/5 i:To8kdO 支票上划线to cross a cheque
$5O&[/L Wc[)mYOSuO Yuck]?#0 *i90[3l 开发支票to make out a cheque
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签发支票,开立支票to draw a cheque||to issue a cheque
1' s^W }=5(*Vg WOoVVjMM _uacpN/<| 透支支票to overdraw a cheque
d7Z\ p};<l@ 5O*$#C;c YTsn;3d]} 背书支票to endorse a cheque
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N!X/P 请付票款||清付票款to pay a cheque||to honour a cheque
oizoKwp% w}?\Q, 0'",4=c#V 6|x<)Gc 支票退票to dishonour a cheque
0jq#,p=l; :mL.Y em*' x8t1g,QA ~$<@:z{* 拒付支票to refuse a cheque
hw1s^:|+2 Gl(,%~F9i H>?@nYP -lHJ\= 拒付支票to stop payment of a cheque
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Rp1 OC 9i@*\Ada 提示要求付款to present for payment
pVM;xxJ 6$Y1[ -\vq-n BL7%MvDQ 见票即付持票人payable to bearer
dBkB9nz GU9`;/ AkF3F^ )yJjJ:re 支付指定人payable to order
Iq9+ sz5@= @%K 8oYK Aka`L:k 已过期||无效out of date||stale
-M:.D3,L WO^h\#^n #HML=qK~ .(krB%N 请给出票人R/D||refer to drawer
E^s>S,U[y - >2ej4C dbR4%;< ["z$rk 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
s<{c?4T K4KmoGb tSjK=1"} %rYt; 7B 文字与数字不一致words and figures differ
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(ZW " 支票
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0x84 Ah) 时间已过account closed
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^A0l.{ 更改处应加盖印章alterations require initials
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W[b/.u5z: 时间已过effects not cleared
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wk\[I`; )]>9\( 停止付款payment stopped
iS{)Tll}& \.{?TB BR|dW4\ 0 X@5W$x 支票毁损cheque mutilated
YO=;)R A v<O\ l~S 8ciLzyrY* 2)G ZU 汇款||寄钱to remit||to send money
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,L`qV 寄票供取款||支票支付to send a cheque for payment
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?W8j X,~8) W /wmJMX 寄款人a remitter
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Y "5{\0CfS -i9/1.Z 收款人a remittee
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\jly <F&S &%^[2^H8" 国外汇票foreign Bill
l*h6JgU ow+NT h1,J<B@ ^y&l!,(A 国内汇票inland Bill
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Tb{F= 跟单汇票documentary bill
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32n XfB;^y=u8 空头汇票accommodation bill
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D <&:3|2p %R(j|a9z 原始汇票original bill
1`b?nX wp$SO^?- e;Q~P]x Rb#?c+&# 改写||换新票据renewed bill
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tTM T_pE 'U%[ 9n$$D; GMksr%0Pj 即期汇票sight bill||bill on demand
|U12fuQ InRn!~_N K{HdqmxL.I vVE^Y …days after date||…days after date…日后付款
'tF<7\! xOP\ +( %Sj;:LC OG0ro(|dI …months after date||…months after date…月后付款
^fH]Rlx g~N)~]0{ J0^p\mG QD7>S
(p 见票后…日付款…days after sight||…days sight
R(ay&f%E df}B:?Ew. Ro?yCy:L' "x&H*" 见票后…月付款…months after sight||…months sight
|qfnbi-\ f'*HP%+Y ))u$j4V %x L3=4\ 同组票据set of bills
@ -g^R4e< O`H[,+vm[ :x= ZvAvo {{:MJ\_"h_ 单张汇票sola of exchange||sole of exchange
n0nkv[ LTG/gif[u RDk{;VED{ 0W#.$X5 远期汇票usance bill||bill at usance
WF_G GF{ H`m|R Q-BciBh$ 0G;RMR ':5 长期汇票long bill
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ML 短期汇票short bill
;<MHDmD [JsQ/|=z G`gYwgU; XW`&1qx 逾期汇票overdue bill
#>[+6y]U! KG)Y{-Ao oQFpIX;\m fytgS(?I' 宽限日期days of grace
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H"xC~. ;w[|IRa d(42ob.Tr 电汇telegraphic transfer (T.T)
Bglh}_X 2~~Q NWN AgO:"'c TE^BfAw@ 邮汇postal order||postal note (Am.)||post office order||money order
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(;~"Em m3K8hL/ .,UpI|b =@&]PYv 本票promissory note (P/N)
5H`k$[3V 0|HD(d`a tJ[Hcx*N jcv3ES^ 押汇负责书||押汇保证书letter of hypothecation
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-0Y8/6]( tb^3-ZUb -i7W|X" 副保||抵押品||付属担保物collateral security
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|Zncr9b OT\[qaK 担保书trust receipt||letter of indemnity
"~N#Jqzr: |'b=xeH.^< m?>$!B4jFB @tRq(*(/: 承兑||认付acceptance
f4CwyL6ur HmAA?J} qGr(MDLc %)u5A!" 单张承兑general acceptance
;Rt?&&W VctAQ|h^ Z,_yE*q +mYD
DlvI 有条件承兑qualified acceptance
zf4@:GM` VLkK6W.u n\ZDI+X x$ ?{)EY 附条件认付conditional acceptance
LezM=om. l%rwJLN1 CXb)k.L KPs5? X 部分认付partial acceptance
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