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。
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k{S 会计报表statement of account
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往来帐目account current
3*FktXmI} N+r~\[N\9 [iDa6mcth BFMM6-Ve 现在往来帐||存款额current accout
vj#gY2qZ 5[GX A1:Fe9q LJBoS]~ 销货帐account sales
ue`F| i} q6^;uTF @50Js3R1q d>(dSKx 共同计算帐项joint account
9/nL3 U@i1 {}>"f]3 u^{Q|o:=x s#d>yx_b 未决帐项outstanding account
.M_;mhRI 7ed*dXY* J+9D/VT 9J>DLvl; 贷方帐项credit account||creditor account
5B(|!Xq;I k_!z=6?[: YKk%lZ.8 tmm\V7sJ 借方帐项debit account||debtor account
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);g 87*R#(( wPV`j:?' B[k"xs 应付帐||应付未付帐account payable
@]OI(B *{C)o0D <H$ CCo $CXqkK<6 应收帐||应收未收帐account receivable
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E/ EmLPq!C 新交易||新帐new account
)of_"gZ$3A 4=1lyw /R^!~J50 0m?ul%= 未决帐||老帐old account
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)PO 现金帐cash account
{(t (}-:Z c>]_,Br~ FL` . (, zmuq4-. 流水帐running account
[TNYPA>{ zO!`sPP U:`rNHl S_\RQB\l 暂记帐||未定帐suspense account
Cu!4ha.e` ?lbX.+ A@`C<O ^ 'W$qi@f_s 过期帐||延滞帐overdue account||pastdue account
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"HD R> dkCSqNFL) y_J{+ Jq.26I= 杂项帐户sundry account
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PF5 详细帐单||明细表detail account
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%Eub qHvW{0E 呆帐bad account
J_`.w 5ptbz<Xv HI:E&20y `UeF3~)>E 会计项目title of account
gzw[^d o6{XT.z5qx w $2-t K5k,47" 会计薄||帐薄account-book
,kLeK{ ` 3<#DZ;! )L_jR%2j ^B5Hjf9 营业报告书||损益计算表account of budiness||business report
C?b Mj[$ #+r-$N.7 #`?uV)( Q}I. UG_ 借贷细帐||交验帐account rendered
,$CZ(GQ 3fBq~ Q Ws(BouJ Ot v{#bB$ 明细帐account stated
u,&Z5S KX*e2 /0 <Qwi 0$ d[ {=/~0 与…银行开立一户头to open an account with
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?5Lom#^ $KtMv +m" 与…银行建立交易to keep account with
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2N`l 继续记帐to keep account
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, |n]^gTJt 与…有交易to have an account with
3{,Mpb@ Qza[~6 hj9bMj pQW^lqwZ:6 作成会计帐||有往来帐项to make out an account with
R(x%<I ] _#[oS mb?yG:L=0b =axi0q?} 清算||清理债务to make up an account
XjL( V1 !74*APPHR 1eKJ46W BXm{x6\ 清洁帐目||与…停止交易to close ones account with
!$Mv)c/_u RU[{!E i"U3wt|A !07$aQYcd 结帐to close an account
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ML 清理未付款to ask an account||to demand an account
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6)7 hLO nX<%a 结清差额to balance the account with
[NC^v.[1[ ijC;"j/( NcqE)"yObo E&]S No< 清算to settle an account||to liquidate an account||to square an account
%_}#IS1 @bS>XWI> &a1agi7M _U'edK]R 审查帐目||监查帐目to audit an account
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l^'(W YW>|gE 检查帐目to examine an account
'(I"54W cLJ|VD7 \:^$ZBQr<n DR^mT$ 转入A的帐户to charge the amount to As account
wgfn:LR m_U__CZ}Tt l,pq;>c9a &\K,kS [.r 以计帐方式付款to pay on account
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*9X[>x ;Mw9}Reh@ (r:WG!I, 代理某人||为某人on ones account||on account of one
, lT8gQ|u U{{RRK| aU 5t|S6 q0SvZw]f1 为自己计算||独立帐目on ones own account
B.|2w ^#XxqVdPk p8o%H-Xk EGU?54 由某人收益并负风险on ones account and risk||for ones account and risk
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'j>^L 5+giT5K*h h.=YAcR0D 由某人负担for ones account||for account of one
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#d. B8;_h#^q Po9 3&qE 按某人指示||列入某人帐户by order and for account of one
TkmN.@w_C `Fu|50_@V Koahd= In:h %4> 列入5月份帐目for May account
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-^q:` 编入某中帐项下to pass to the account of||to place to the account of
S &cH1QZ $F;$-2 ]qhVxeUm P4Wd=Xoz6 寄出清算书to send in an account||to send in render an account
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_NARA p;X[_h ;k(|ynXv 支票薄cheque book
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"E$e 32YE% q>!T*BQ 支票陈票人cheque drawer
|oPqX %? ,Ad\! W >;AMun )<IbQH|_ 持票人cheque holder
D[:7B:i _ 4Hf?m7z ?W%3>A V>4 !fD= 不记名支票cheque to bearer||bearer cheque
/.7x[Yc }#w>>{Q JI@~FD& lr,hF1r&Y 记名支票||认人支票cheque to order
~O|j*T At +on9&= _mA[^G=gY z8vFQO\I" 到期支票antedated cheque
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+*Vi^ ww+XE2, [@Uc4LX 保付支票certified cheque
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9bqfZ"6nXY 未获兑现支票,退票returned cheque
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wvJZ ++Az~{W7 N[dhNK" 横线支票crossed cheque
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L]# O_(J',++ vE6/B"b LW ntZ. 普通横线general crossing
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[4PG_k[uTJ 特别横线special crossing
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px }SUe 4r&4} 空白支票blank cheque
sL+/Eeb` c N@;6/[8 /of,4aaK7 f0MHh5 失效支票,过期支票stale cheque
kw}J~f2 ;h0?o*i_ ,f}s!>j .CwMxuW 普通支票open cheque
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NrZI wR>\5z)^ Gq+!%'][P c_HYB/' 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
rs 7R5 F sE-"TNONZ O_KL#xo a8A8?: 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
GJ{]}fl 4*F+-fu 3 T&m DQKhR sC 支票换现金||兑现to cash a cheque
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0u)]1 保证兑现to certify a cheque
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V4ayewVX 填写支票数额to fill up a cheque
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Tp!Ub\Cc au0)yg*V1 )[G5qTO F9-xp7T 支票上划线to cross a cheque
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F4Z+)'oDr, hZc$`V=R [fO \1J g^4'42UX 签发支票,开立支票to draw a cheque||to issue a cheque
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1yX@ ^MQ7*g6o 透支支票to overdraw a cheque
9M<qk si C+*: lLY V\X.AGc J?u@' "u 背书支票to endorse a cheque
vMj"% V.\do"m 1Cp5a2{ m~#98ZJ^ 请付票款||清付票款to pay a cheque||to honour a cheque
k +&LOb7 ` *h-j/M qZCA16 >%'|@75K 支票退票to dishonour a cheque
|u7vY/ h68sQd [p[Kpunr{l l;F3kA 拒付支票to refuse a cheque
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C!%BW%"R q<D'"7#. 拒付支票to stop payment of a cheque
vX/~34o]\ /wH]OD{ |*i0h`a ;~#rdL 提示要求付款to present for payment
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0Hzf ^)D[ W(* 见票即付持票人payable to bearer
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aXhgzI5] rRly0H D CcM~ AQQeLdTq 已过期||无效out of date||stale
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+]gC %Z}A+Rv+*m 请给出票人R/D||refer to drawer
Ca0~K42~ 8{(;s$H~ ?8)_, tTX2>8Gmr 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
-c~nmPEG6 q1.w8$ K8ecSs}}J .FtW$Y~y 文字与数字不一致words and figures differ
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|OMT>. sFT-aLpL@V 支票
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C;-9_;& 时间已过account closed
&CV%+ TG=) KS hg/G7Ur" Dny5X.8 更改处应加盖印章alterations require initials
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BlF>TI%2 时间已过effects not cleared
"W?<BpV~@! %V%*0S|U Jlj=FA` pd?3_yU 停止付款payment stopped
ps\A\aggML w4\b^iJz +[<|TT .J6Oiv.E 支票毁损cheque mutilated
n,!PyJ )hGRq'WA= F.<sKQ&A k1e0kxn 汇款||寄钱to remit||to send money
jjN]*{s lfba ,_,Z<X/ D(yU:^L 寄票供取款||支票支付to send a cheque for payment
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}1=V`N( 6 9_etv M0YV Qa /GCI`hx>" 收款人a remittee
NokAP|<y 2Z;wU] :s`~m;Y9? L #c*) 国外汇票foreign Bill
T PEg>[ =~}\g;K1Q :Q@=;P2 2+y<&[A8U 国内汇票inland Bill
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跟单汇票documentary bill
SIQ 7oxS4 8,d<&3D *{5p/}p wQ]!Y?I 空头汇票accommodation bill
Y7g^ ?6 `"`/_al^ 7VQ|3`!< pB*8D 原始汇票original bill
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!).f " |ZC2Zu< +0)s{? 改写||换新票据renewed bill
GvQKFgO6h =8:m:Y&|`G ~IrrX,mp: ,kS3Ioj 即期汇票sight bill||bill on demand
#D4gNQg@R ^'9:n\SKQ ntK#7(U' rV;X1x}l …days after date||…days after date…日后付款
I.#V/{J AT*J '37 z !2-U >#~!03 …months after date||…months after date…月后付款
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MKVR 见票后…日付款…days after sight||…days sight
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wGc+ $d\]s]}` 见票后…月付款…months after sight||…months sight
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> !Q(x A,p od\-o:bS i~1bfl 同组票据set of bills
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'sgCU "`WcE/( 单张汇票sola of exchange||sole of exchange
}_,1i3Rip mIk8hA@B_ l}\q }7\) !Miw.UmPm 远期汇票usance bill||bill at usance
_4~'K? H$G`e'`OZ Yu1[`QbB qRk<1. 长期汇票long bill
m3Ma2jLWC pCOtk'n <WPLjgtn3 6ooCg>9/Z 短期汇票short bill
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6 E(%_aFx>/ VR:4|_o Q:rQ;/b0/ 逾期汇票overdue bill
_o,Mji| 5SOl:{A+ FR5P;Yz%H i"4&UJu1; 宽限日期days of grace
[yFf(>B PRTn~!Z0 pGO=3=O :U>[*zE4& 电汇telegraphic transfer (T.T)
I;u1mywd TDqH"q0 L_ &` 0 rge]w.X 邮汇postal order||postal note (Am.)||post office order||money order
TAd~#jB9 eW"L") DAvF ND$= l:'\3-2a 本票promissory note (P/N)
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X 押汇负责书||押汇保证书letter of hypothecation
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/);S?7u. 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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o& q2SlK8`QJ =#z8CFq[O 承兑||认付acceptance
r9\7I7z .5s#JL %k+G-oT5 O/{X:Ja{ 单张承兑general acceptance
Mtw7aK PKxI09B Lo{g0~?x* ,SZYZ 25 有条件承兑qualified acceptance
e]!`Cl-f80 \H&8.<HJ ?D?ldg $eSSW+8q" 附条件认付conditional acceptance
1+Z@4;fk 50E?K! e'y$X;nIv 1*VArr6*6 部分认付partial acceptance
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