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。
yRvq3>mU 会计报表statement of account
H,H'bd/ ^lf;Lc 8swj'SjX 6x[gg !;85 往来帐目account current
;AG5WPI JN3Oe5yB2@ e?Cbl' :1.$7Wt 现在往来帐||存款额current accout
&NGlkn '{OZ[$E lZ_i~;u4@v |(S=G'AtU 销货帐account sales
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rV Mw+]* 共同计算帐项joint account
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1Z`<HW" YtIJJH 未决帐项outstanding account
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YQ*mvI] 7 v`Y*D :5CwRg 贷方帐项credit account||creditor account
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借方帐项debit account||debtor account
I{1w8m4O6 U<#i\4W =|?w<qc M%B]f2C 应付帐||应付未付帐account payable
KUuwScb\ y'E)iI* "=/XIM. g<{~f 应收帐||应收未收帐account receivable
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+ -JUv'fk Lb/a_8<E? 5IMh$!/uc 新交易||新帐new account
$9ON3> n|^-qy'w y< 146 ulVHsWg 未决帐||老帐old account
q:nYUW o p]pFZ";70 KQr=;O\T ikm4Y`c 现金帐cash account
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l}<s~ip 流水帐running account
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^X rU'&o) a^ 暂记帐||未定帐suspense account
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HQ >GZF\ER :Eob"WH ;l?>+m@H 过期帐||延滞帐overdue account||pastdue account
St&XG>nWS =@ON>SmPs sY1*WolA r{Fu|aoa;5 杂项帐户sundry account
ZY][LU~l8 uHwuw_eK` vmmu[v + ^~n09 详细帐单||明细表detail account
{`1zVT p[< E2dSOZS:)% Cf%)W:Q9 Y3-15:- 呆帐bad account
SZyPl9.b ~%sDQt\S BKJW\gS2 +/UInAM 会计项目title of account
,sJ{2,]~ qP]Gl--q{ &,K;F' r5F#q 会计薄||帐薄account-book
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l?#([(WM E7j]"\~ i 营业报告书||损益计算表account of budiness||business report
"w|GIjE+ `Y+p7*Qr2 >0~y"~M 5@Rf]'1B0 借贷细帐||交验帐account rendered
i>0bI^H ?{^T&<18t 67f#Z&r2k &uk?1Z#j 明细帐account stated
sy]1Ba% cL`l1:j\} g:OVAA BeplS 与…银行开立一户头to open an account with
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Lz&"C,` OZ7MpQ II[qWs>RG[ 与…银行建立交易to keep account with
WXGLo;+>I jIuE1ve Q@l3XNH|c a:@Eg;aN*O 继续记帐to keep account
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t1Cyyb 与…有交易to have an account with
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GM 作成会计帐||有往来帐项to make out an account with
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1GBx 4UG7{[!+ 清算||清理债务to make up an account
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9 "rkP@ja9n 清洁帐目||与…停止交易to close ones account with
fq\E$'o$ a}%>i~v< -S9$C*t /S P^fB*y 结帐to close an account
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s{Zfp!D 清理未付款to ask an account||to demand an account
N<O^%!bu R pGUrYik4 }JvyjE &e2") 4oh 结清差额to balance the account with
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D X@jml$;$ P>jlFm `"/@LUso 清算to settle an account||to liquidate an account||to square an account
dp-8,Seu qDL9 7pr@aA"vgj =j}]-! 审查帐目||监查帐目to audit an account
dt;R 5f}wQ CCQ<.iCU LLV:E{`p 检查帐目to examine an account
#@lLx?U eV}Ow`~I5 Y+j|T`d (w)Qt/P^4 转入A的帐户to charge the amount to As account
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jAR9nq _fa2ntuS=f 以计帐方式付款to pay on account
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dsrzXmE0 代理某人||为某人on ones account||on account of one
O`Nzn~),x So,EPB+ ~#7=gI&p@ ,Cde5A{K 为自己计算||独立帐目on ones own account
I`zn#U' !V#(g ./W Ws.F=kS>h _Su$oOy(Ea 由某人收益并负风险on ones account and risk||for ones account and risk
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由某人负担for ones account||for account of one
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$oe:km1-D *)H?d l<! ?`V6} 按某人指示||列入某人帐户by order and for account of one
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WvN;v i|y8n7c 列入5月份帐目for May account
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M.[hq ~UEft 编入某中帐项下to pass to the account of||to place to the account of
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J> 寄出清算书to send in an account||to send in render an account
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cPl ][I}yOD70 支票薄cheque book
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@?n3l xOt%H\*k" 支票陈票人cheque drawer
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hpD 持票人cheque holder
3#!}W#xv wG ua"@IE xf_NHKZ) iLIH |P% 不记名支票cheque to bearer||bearer cheque
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V 记名支票||认人支票cheque to order
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;8H;U` {r yv7G 96fbMP+7R 9nu!|reS 到期支票antedated cheque
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2 ^7G@CBic" k2(B{x}L vR[XbsNM 未到期支票postdated cheque
Y`eU WCD ('hr;s= IlJ!jq VJ8cls< 保付支票certified cheque
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]$m& $ @QF<?i~ 未获兑现支票,退票returned cheque
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HC_+7 O3A v0+mh] 横线支票crossed cheque
#&u9z5ywM 2K[Y|.u8>q #fk#RNt mwU|Hh)N] 普通横线general crossing
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%*:a I.As{0cc }#]2u|G E}LYO: 特别横线special crossing
VJviX[V?4 r{R879 9f1,E98w_ uJhB>/Og 空白支票blank cheque
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\-lq~ &m<:&h& b !6.}{6b WD.td 失效支票,过期支票stale cheque
' b1k0 9' 3msb"|DG xDJ@MW# !(2rU @. 普通支票open cheque
CNP!v\D \zOo[/-< %+gK5aVab CNU,\>J@$ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
sKDsps^$ s9^r[l@W0U "]H_;:{f W5a7HkM 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
eI99itDQ ^phgNzD d!>.$|b tAPn? d5 支票换现金||兑现to cash a cheque
F{,<6/ayRz r2!\Ts 5v X0\O3l*j "wqN,}bj\ 清理票款to clear a cheque
^/c v8M= my1FW,3 d-k`DJ! K9G1>* 保证兑现to certify a cheque
L?h'^*F H} ~F; ~ *m$lAWB5D )(CZK&< 填写支票数额to fill up a cheque
V7~tIhuJH IZ2(F,{o ECW=865jL d-%bRGo/ 支票上划线to cross a cheque
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dz@ 开发支票to make out a cheque
tRC*@>I$ t,P_&0X c2E*A+V#u U=ek_FO 签发支票,开立支票to draw a cheque||to issue a cheque
r%=} e++^% [}ayaXXQ5 2wX4e0cOI4 qz_'v{uAj 透支支票to overdraw a cheque
oeKVcVP|'& (i 2R1HCa t@"i/@8x$ H\vd0DD; 背书支票to endorse a cheque
lq'MLg GBg~NkC7. &hnI0m=X k.5(d.*( 请付票款||清付票款to pay a cheque||to honour a cheque
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od=x?uBVd gc6Zy|^V4` 支票退票to dishonour a cheque
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C w!kWG,{C 拒付支票to refuse a cheque
:MPfCiAv .91@T. C0`Bi:Ze T%Nm 拒付支票to stop payment of a cheque
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+$'ULK+r 提示要求付款to present for payment
'$q=r x ;udV"7C V zTHW5B Kg;u.4.-M 见票即付持票人payable to bearer
`uh+d }mdk+IEt G^%FP!'D? MW|*Z{6* 支付指定人payable to order
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mo<9Y 已过期||无效out of date||stale
x>!bvZ2 uB1>.Pvxb V] 0T P# pf8M0,AY 请给出票人R/D||refer to drawer
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npaD! cp_<y)__ p}e1!q;N 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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文字与数字不一致words and figures differ
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a/+|mv "$krK7Z 支票
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时间已过account closed
aN?^vW< J?%e cCN BqtUL_jm (jp!q,) 更改处应加盖印章alterations require initials
IgyoBfj\d <Toy8-kj ?#~km0~F) 7!g"q\s d=C&b]
91\Sb:> 时间已过effects not cleared
NCa3")k [/Sk+ID -{z<+(K!$ !nDiAjj 停止付款payment stopped
kyH0J[/n 1k0*WCfZ )#l&BV5 tjg?zlj 支票毁损cheque mutilated
qYP;`L}o# Tf40lv+{ BZOB\Ym D k<NlH zp 汇款||寄钱to remit||to send money
eq(1'?7]`G z7_h$v 'm^]X3y* u?rs6A[h# 寄票供取款||支票支付to send a cheque for payment
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DW | Di7,$c 寄款人a remitter
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&t+ NjbIt=y 37b6w6{D 收款人a remittee
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" _0|@B8!J? 国外汇票foreign Bill
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@KGf -Q6Vz=ku pIHpjx 国内汇票inland Bill
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]p a +^,EY 跟单汇票documentary bill
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, Van=dzG []G@l. ]W 空头汇票accommodation bill
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z.Vf,<H MZ?+I~@ f#McTC3C 原始汇票original bill
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PqMu2 e 改写||换新票据renewed bill
/r8sL)D+ qpjiQ,\:b seVT|z PJT$9f~3;. 即期汇票sight bill||bill on demand
mNlbiB pVM1%n:# R*?!xDJ m.FN ttkM …days after date||…days after date…日后付款
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TpDL ;xL8W …months after date||…months after date…月后付款
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[z 见票后…日付款…days after sight||…days sight
X%5 `B2Wu M/,lP klMpiy D!8v$(#hR 见票后…月付款…months after sight||…months sight
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xRo\ 同组票据set of bills
E#Ol{6 o;21|[z Gx*B(t]4y _U9.u#>sV 单张汇票sola of exchange||sole of exchange
] &SmeTe Tz~a. h@ Fkg%_v$ bYmk5fpRG 远期汇票usance bill||bill at usance
FOteNQTj VUOe7c= s@E)=;! <\$?.tTZ{ 长期汇票long bill
7'gk=MQc QX42^]({;c BY9Z}/{j 96S$Y~G#& 短期汇票short bill
,g4T>7`&U% O`I}Lg]~q ~pHuh#> :9e4(7~ona 逾期汇票overdue bill
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57Jn5&' mmG]|Cl@ F'"-aB ~ 宽限日期days of grace
j\NCoos 2`rJ r 7H|0. G`/4n@ 电汇telegraphic transfer (T.T)
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M`7[hr 邮汇postal order||postal note (Am.)||post office order||money order
?B@3A)a 76]Z~^Y ,tDLpnB@; A'Z!l20_ 本票promissory note (P/N)
h6bvUI+|h fqBz"l>5A cm!|A?-< eA{A3.f"Hz 押汇负责书||押汇保证书letter of hypothecation
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Ytn'&$\ 副保||抵押品||付属担保物collateral security
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^+ m%UF{I, 担保书trust receipt||letter of indemnity
5!pNo*QK {=,G>p n2:Uu>/ WncHgz 承兑||认付acceptance
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单张承兑general acceptance
[mNu m3e &/:c?F?l ,% 'r:@' 2Dt^W.! 有条件承兑qualified acceptance
\}%_FnP0ZU sva-Sd8 X$G:3uoN x>,wmk5) 附条件认付conditional acceptance
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/TR#b #f;6Ia># 部分认付partial acceptance
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