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。
#D*J5k>2 会计报表statement of account
]P ?#lO6 uzn))/" ~?8x0 %;\2QI`R 往来帐目account current
l.W 1$g #.t$A9' 4@V <Suw Ivgwm6M 现在往来帐||存款额current accout
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@OL3&R %?{2uMfq-f 销货帐account sales
9QM"JEu@ %cjGeS6} MH~qfH>K 8@C|exAD` 共同计算帐项joint account
5<GRi"7A@ +`vZg^_c` e^fKatI1 +H^V},dBp! 未决帐项outstanding account
9,a,A6xry a_fW{;}[ ;cHI3V l$_+WC*wp 贷方帐项credit account||creditor account
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X(xa Oj|p`Dzh L"^366M! hy`)]>9z~ 借方帐项debit account||debtor account
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w 2B?i2[a, 应付帐||应付未付帐account payable
MldL"*HW: ob5nk^y Ol5xyj 5nIlG 应收帐||应收未收帐account receivable
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%[CM;|?B4 新交易||新帐new account
>u#VHaB HnY"6gTNK h}<ZZ :mHtK)z~ 未决帐||老帐old account
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;: bvRGTOxO TK?+O}v-]! 现金帐cash account
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Ry!$ xi^e =:;` ]TprPU39 29DWRJU 流水帐running account
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! * CGdfdxW 暂记帐||未定帐suspense account
2 3w{h d 0BD((oNg AFUl 5VoiDM=\c 过期帐||延滞帐overdue account||pastdue account
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)r _h( X[Gk!dr# trt\PP:H% 杂项帐户sundry account
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ttSNo l#.,wOO{ 详细帐单||明细表detail account
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U uL AXN 呆帐bad account
jn Y3G -s "$I:v VjMuU"++@ x^skoz 会计项目title of account
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:~Rjim* rL"k-5>fd >iJuR.:OO [ i#Gqx>'w 会计薄||帐薄account-book
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O*q" 营业报告书||损益计算表account of budiness||business report
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Huu<w W RaO.3Q@. 借贷细帐||交验帐account rendered
EBLoRW=8ld Mp=+*I[ S,%HW87 )zV5KC{{ 明细帐account stated
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_ pjM|}i<'Q '|T= -y<uAI g 与…银行开立一户头to open an account with
"r+<=JU>OV Ka{Zoi] E1_4\S*z Ts6X:D4, 与…银行建立交易to keep account with
RVnYe=' $g;xw?~# ro@BmRMW 4*W7{MPY 继续记帐to keep account
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]^ >YhqL62!a _AHVMsz@ =1capix 1r 与…有交易to have an account with
JY16|ia v%[mt`I ;0gpS y$# N/VIP0Kb 作成会计帐||有往来帐项to make out an account with
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;e 清算||清理债务to make up an account
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g:R@ ,V?,I9qf 清洁帐目||与…停止交易to close ones account with
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Ex3woT- 结帐to close an account
OLwxGRYX b.;W|$ . 3F1Z$d( U_No/$ b 清理未付款to ask an account||to demand an account
?da 3Azp (Q+3aEUE ]u ';zJ. nabN.Ly 结清差额to balance the account with
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i}19$x.D` 清算to settle an account||to liquidate an account||to square an account
=F4} 0"N %Vm uM8gfY)OI Ipe; %as# 审查帐目||监查帐目to audit an account
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2# o[6hUX0tN 检查帐目to examine an account
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a 转入A的帐户to charge the amount to As account
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v _!7 5h1j.t! G u=Rf`o 以计帐方式付款to pay on account
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]^y}}y =%L^!//c abND#t 代理某人||为某人on ones account||on account of one
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[}cB dY,'6JzC 为自己计算||独立帐目on ones own account
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w!V 'Khq!pC D1f=f88/} 0`W~2ai 由某人收益并负风险on ones account and risk||for ones account and risk
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zjVx_ [>-k(D5D *s^5BLI9 v!,O7XGH~ 由某人负担for ones account||for account of one
M Pt7 / W.a/k7 p YblRwic CqoL5qt 按某人指示||列入某人帐户by order and for account of one
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YX /Yh8r1^2tZ 列入5月份帐目for May account
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N B;m18LDu 9hv\%_>o 编入某中帐项下to pass to the account of||to place to the account of
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* ?o4&cCFOE 寄出清算书to send in an account||to send in render an account
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f %VMazlM15 $\bH5|Hk] BjH(E'K[b 支票薄cheque book
|0&S>%= qSQjAo4t@ iJYr?3nw; ' 9,}N:p 支票陈票人cheque drawer
"%Jx,L\f{ t~AesHZpk ESO(~X+ 982$d<0% 持票人cheque holder
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不记名支票cheque to bearer||bearer cheque
;02lmpBj 8]Pf:_e,+ L$b9|j7 t`LH\]6@ 记名支票||认人支票cheque to order
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e d1,azM PQfx0n, v}!,4,]:& 到期支票antedated cheque
4 QDW}5xB H`y- "L8q hE=cgO`QU j'7FTVmJ 未到期支票postdated cheque
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oCduY2 保付支票certified cheque
9Dpmp| n\ IVpgP vH?/YhH| %|;^[^7+}t 未获兑现支票,退票returned cheque
s8tI_h =3}+f-6"' G q8/xxt S"Efp/- 横线支票crossed cheque
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X 普通横线general crossing
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wHAh6lm >V]>h&` _-D(N/ 特别横线special crossing
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,6 ;BI{v^()s 空白支票blank cheque
@50Js3R1q d>(dSKx XL+kEZ|3 E&97;VH 失效支票,过期支票stale cheque
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*XC`Ii +oyc9PoXF 普通支票open cheque
B a Xzz \TKv3N d 5Il0sG wo?C7,-x 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
Q,s,EooIx !{SEm"J^ _/KW5 <1hwXo 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
M14pg0Q hwexv 9"" F2XXvxG ^goS?p/z 支票换现金||兑现to cash a cheque
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`R N'^ 0:zK: &jj\-;=~Ho M>0~Ek%3 清理票款to clear a cheque
X-t4irZ) bf}r8$, C@KYg/nYw IPJs$PtKok 保证兑现to certify a cheque
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8dR. 填写支票数额to fill up a cheque
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a(<K IMVoNKW- 支票上划线to cross a cheque
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t +L_.XToq- \f._I+gJ 开发支票to make out a cheque
SLBKXj| OxqP:kM `UeF3~)>E "ebn0<cZ 签发支票,开立支票to draw a cheque||to issue a cheque
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bXt A4O 2Q<_l*kk( !M}&dW2 4;%=ohD:! 请付票款||清付票款to pay a cheque||to honour a cheque
po{f*}gas] D4`7,JC}< .k[Ptx> $BNn 1C8[ 支票退票to dishonour a cheque
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++JI &0Nd9%> 拒付支票to refuse a cheque
v3`J~,V< viKN:n! Ev rJZ-/]Xf!6 \7W {/v4^ 拒付支票to stop payment of a cheque
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提示要求付款to present for payment
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yw-y4 = 见票即付持票人payable to bearer
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m@"!=CTKd idz6m]{~yT 支付指定人payable to order
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GM/ed5- K@W~ LgB}!OLQ 6`%}s3Xq 已过期||无效out of date||stale
~>)cY{wE_ ,{YC|uB =g?r.;OO W5sVQ`S- 请给出票人R/D||refer to drawer
w)3LY F R-Uj\M> $8X?|fV) Br-
bUoua 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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h8C}P&Z <w08p*? 文字与数字不一致words and figures differ
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[6$. Gr 支票
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`s@1'IG;R_ 时间已过account closed
EYMwg_ Z<xSU?J <g,xc)[ 4dl?US[- 更改处应加盖印章alterations require initials
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l,pq;>c9a 时间已过effects not cleared
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*9X[>x ;Mw9}Reh@ 停止付款payment stopped
nL@P{,J , lT8gQ|u U{{RRK| (#7pGGp*E 支票毁损cheque mutilated
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n4j#- 汇款||寄钱to remit||to send money
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(w4#?_ 5+giT5K*h 寄票供取款||支票支付to send a cheque for payment
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LL5 寄款人a remitter
$;"@;Lj%, Za4 YD WY0u9M4 aD24)?db- 收款人a remittee
o%Pi;8 Pbd#Fu; ]Cbht\Ag" @q[-,EA9 国外汇票foreign Bill
2 R 1S>X [ZDJs`h!` ]qhVxeUm *s;$`8fM< 国内汇票inland Bill
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mZYg z[] AH#h dax|4R ~d){7OG 跟单汇票documentary bill
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Gn4AW_ q>!T*BQ B_c(3n-" 空头汇票accommodation bill
]^ZC^z;H ]N2'L!4|; ;,@3bu>r V>4 !fD= 原始汇票original bill
JnV$)EYi $?ke " S7~yRIjB >Py; 6K 改写||换新票据renewed bill
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8 y)Ip\.KV\ 即期汇票sight bill||bill on demand
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"c1vW<; WNlWigwYl …days after date||…days after date…日后付款
e[>(L% QV+ tH17Z q'",70"\ ax'Dp{Q …months after date||…months after date…月后付款
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ND 见票后…日付款…days after sight||…days sight
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wvJZ }5zH3MPQH N[dhNK" 见票后…月付款…months after sight||…months sight
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L]# O_(J',++ vE6/B"b LW ntZ. 同组票据set of bills
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2$\Du9+ 单张汇票sola of exchange||sole of exchange
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px PyzWpf 远期汇票usance bill||bill at usance
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NK)mE 长期汇票long bill
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b }w"laZ* 短期汇票short bill
5FH#) EQu M|4$ix vTP'\^; RHVMlMX 逾期汇票overdue bill
F-UY~i8 ~;Xdz/ wzP>Cq b.j\=c 宽限日期days of grace
]#+fQR$! 4`!(M]u= WElB,a-RCp khW3z*e# 电汇telegraphic transfer (T.T)
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5* -DU[dU*~ +}X@{DB 邮汇postal order||postal note (Am.)||post office order||money order
g%[lUxL TpZ)v.w~l7 ?ry`+nx @ ;rU# 本票promissory note (P/N)
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Au hbxG '.d el7s (Cqhk:F 押汇负责书||押汇保证书letter of hypothecation
Q6"r^wWx mA3C)V LT#*nr <:>a51HBX 副保||抵押品||付属担保物collateral security
8;Yx a8i e *.W![%Be ;]vE"M x$ &YqgMC 担保书trust receipt||letter of indemnity
L[Tr"BW ]?b#~ 60^dzi!vs TJ2$
Z 承兑||认付acceptance
vKol@7%N p>65(&N, vSPkm)O0) |;Jcf3e( 单张承兑general acceptance
V\X.AGc J?u@' "u *,@dt+H!y V.\do"m 有条件承兑qualified acceptance
|BF4F5wC? $WrDZU 2z w+*Jl}&\ tE=P9 \4 附条件认付conditional acceptance
5?%(j!p5 ?IGT !' EcBSi995dj >/ W:*^g) 部分认付partial acceptance
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