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。
%DRy&k/T 会计报表statement of account
zrU$SWU s`iNbW=" ]Ec[")"kT gZ"{{#:} 往来帐目account current
KTK6#[8A boF4d'g" [Ht."VxR 2v9s@k/k)6 现在往来帐||存款额current accout
vvsNWA \+Rwm:lI Sd\IGy{a =3sldKL&F 销货帐account sales
#1't"R+3M 5d?!<(e6 mrhp)yF Hx2j=Q_dw 共同计算帐项joint account
'^ e/F)0 wEfz2Eq (>LHj]}K +:"6`um| 未决帐项outstanding account
-hVv *%N7QyO`I 9<A\npD L_gsG|xX 贷方帐项credit account||creditor account
'!fFI 1s @x=BJuUuX T]nR=uK6LL Wl !!5\ 借方帐项debit account||debtor account
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D[ ])A dx13vZ3[U }&(E#*>x zK>'tFU 应付帐||应付未付帐account payable
XJJ[F|k~ HhWwc#B 11B{gUv.] /G)KkBC 应收帐||应收未收帐account receivable
?b@q5Y g^z5fFLg/8 b>bgUDq Z9"{f)T 新交易||新帐new account
UL)" AY&9JSu6 oBRm\8 2| z^P* : 未决帐||老帐old account
Pu$kj"|q*[ {(M&-~Yh -Ap2NpZ"t vNC$f(cQ 现金帐cash account
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P$9GR . QQ?w =M1a 0i|d )
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D 流水帐running account
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@K 暂记帐||未定帐suspense account
|t&G&)~: *`+<x L876$ {WYu0J@ 过期帐||延滞帐overdue account||pastdue account
yD3bl%uZ a%Z4_ToLZ tDC0-N&6S~ K2x6R 杂项帐户sundry account
Gg=aK~q6 |TB@@ 2Ky& `7QvwXsH] zj~nnfoys 详细帐单||明细表detail account
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46kq c$,c`H(~ %uGleY]~ 呆帐bad account
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e 会计项目title of account
Y|%anTP hFsA_x+L; +={ pau*kMu^} 会计薄||帐薄account-book
b$dJ?%W <Jwi~I=^ IvEMg2f} %^a]J"Ydi8 营业报告书||损益计算表account of budiness||business report
pT("2:)x qpb/g6g W<\ kf4Y Np.no$_ 借贷细帐||交验帐account rendered
cr76cYq"Q 0M$#95n GXT]K>LA q%OcLZ<, 明细帐account stated
6uu^A9x ?!bd!:(N t2=a(N-/, +<pVf%u5 与…银行开立一户头to open an account with
'8s>rH5[V ! 9d_Gf- G;2R]H#p k0H?9Z4k5 与…银行建立交易to keep account with
lq:]`l,6@ CTl(_g lbQ6
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^8d 继续记帐to keep account
#,@bxsB Z7JKaP9{: yOX&cZ[ 7)B&(2D& 与…有交易to have an account with
@)o0GHNP uzHT.iBn S4L-/<s[* <KKDu$W|T 作成会计帐||有往来帐项to make out an account with
LMAmpVo x|.v{tQa }P#Vsqe V d2RnQA 清算||清理债务to make up an account
'#O;mBPNi ?Fce!J FXS^^p
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XqW 清洁帐目||与…停止交易to close ones account with
Z+NF(d Rb)|66&3& 8jRs=I K'x4l,rq 结帐to close an account
ITVQLQ '9 'l=Sh F;#zN e,EK,,iY5 清理未付款to ask an account||to demand an account
\,2gTi,= q^5yk=2fq E_~x==cb <x0)7xX 结清差额to balance the account with
>L8?=>>?\ Vr 8:nP: d]8_l1O @c Z\*,T 清算to settle an account||to liquidate an account||to square an account
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/-Wuq`P/ T bMsECA& 审查帐目||监查帐目to audit an account
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Xs4 N&"QKd l 检查帐目to examine an account
\SOeTn+ f27)v(EJ [9OSpq P'sfi>A 转入A的帐户to charge the amount to As account
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vRB FqwIJ|ct 以计帐方式付款to pay on account
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vA 代理某人||为某人on ones account||on account of one
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TiyUr [ 为自己计算||独立帐目on ones own account
G=|70pxU )7dEi+v52 ?eV_ACpZ8 qp>N^)> 由某人收益并负风险on ones account and risk||for ones account and risk
Wwhgo.Wx n3$gx,KL 3C M^j<9 xIL#h@dz 由某人负担for ones account||for account of one
XFQNr` H-,TS^W BxdX WO P$ucL~r 按某人指示||列入某人帐户by order and for account of one
=WK04\H Q_]~0PoH &RW`W)0; #Ao !>qCE 列入5月份帐目for May account
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Lt?S g*y/j] 编入某中帐项下to pass to the account of||to place to the account of
99u/fk L zsVcXBz OPuj|%Wgw 1k[GuG%/K 寄出清算书to send in an account||to send in render an account
'wvMH;}u Jf_%<\ O .'j29 6[u #!})3_Qc(y 支票薄cheque book
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gd> uv]{1S{tb jj,r <T GoIQ>n 支票陈票人cheque drawer
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s bnjy"Z% ((<`zx 0%<+J;'o kRlA4h1u_$ 不记名支票cheque to bearer||bearer cheque
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f UpfZi9v?W 记名支票||认人支票cheque to order
OlY$v@| &= eYr{ dv!r. Td
h TQ 到期支票antedated cheque
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|V] VagT_D XAuI7e 未到期支票postdated cheque
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v?l H}ZQ?uK; |PP.<ce\- ~L{l+jK$p 保付支票certified cheque
a]B[`^`z %8r/oS vFQ,5n;fF 2K{6iw"h 未获兑现支票,退票returned cheque
(Rd$VYuf qP1FJ89H <9eu1^g lV6dm=k 横线支票crossed cheque
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( 42+#<U7T ?*u*de[, O !&,5 Dy 普通横线general crossing
)T|L,Lp j0mM>X HB z|N3G E(.@ m3.sVI0I 特别横线special crossing
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s MX|H}+\ 空白支票blank cheque
DjLL|jF k'3Wt*i t ^SzqB ~Z)/RT/ 失效支票,过期支票stale cheque
szmmu*F,U: M(Zc^P}N \Qy$I-Du e0HfP v_ 普通支票open cheque
bC6oqF'# ytAWOt}` 7cTk@Gq @n+=vC.xO 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
<q2?S z-T{~{q pv,45z0 mUoIJ3fv_, 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
fV\]L4% rS8 w\`_ u bW]-U=T kHK0(bYK 支票换现金||兑现to cash a cheque
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:r [wnDHy6W qxOi>v0\H b #fTAC;< 清理票款to clear a cheque
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9 {KL5GowH 保证兑现to certify a cheque
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Q1. 填写支票数额to fill up a cheque
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**X K }$&:nao E%N2k|%8d_ }hpmO- 支票上划线to cross a cheque
<n"C, ` uCI Xb j]rz] k {Qu"%h.Al 开发支票to make out a cheque
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MX(1 muON>^MbC D<$XyP }f}}A= 签发支票,开立支票to draw a cheque||to issue a cheque
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?#A]{l 透支支票to overdraw a cheque
eGL1 ,F6=b/eZ E0n6$5Uc? O[@q%&_ 背书支票to endorse a cheque
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R2htN^ cZ8.TsI~ 请付票款||清付票款to pay a cheque||to honour a cheque
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支票退票to dishonour a cheque
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0x9p aW_oD[l #18 FA| +0wT!DZW\= 拒付支票to refuse a cheque
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eC -7H^n#] 提示要求付款to present for payment
X!hIwi A,t <yA}i"-1W :'L2J URgk^nt2p 见票即付持票人payable to bearer
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W<ZK,kv {~GYj%-^ N;oQ^B' 支付指定人payable to order
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3YY2 2zSG&",2D ^jB8Q 已过期||无效out of date||stale
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sur a$: p^kUs0$GS ^)!F9h+ 1F'1>Bu~ 请给出票人R/D||refer to drawer
IzOYduJ. wFh8?Z3u_ `N//A}9 TcTM]ixr 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
-ezY= 0Q& /
O/`< 1LJuCI=~ tY${M^^<J 文字与数字不一致words and figures differ
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vxsG 8b.u'r174 /^{BUo D-Vai#Cd 支票
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yq-=],h 时间已过account closed
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ez {gA\ph%s 更改处应加盖印章alterations require initials
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OJN2z 时间已过effects not cleared
mME4 l iI@jZVk FsB^CxVg (6CN/A{qe 停止付款payment stopped
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CdvX0*a 支票毁损cheque mutilated
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汇款||寄钱to remit||to send money
"Td`AuP@, zl-2$}<a 9=w|)p ) x^|V af 寄票供取款||支票支付to send a cheque for payment
KTvzOI8 jV#ahNq; TSAU?r\P <Llp\XcZ 寄款人a remitter
GLn{s =cN&A_L( -LDCBc" |py6pek| 收款人a remittee
f)c~cJz<q 9Suu-A HkV1sT lZ8CY 国外汇票foreign Bill
rhpPCt yKXff1^M O%1v)AT&\ 1Gt/Tq$_b 国内汇票inland Bill
{7cX#1 $Y=T&O Q6o(']0 %N;!+
;F_g 跟单汇票documentary bill
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< 空头汇票accommodation bill
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e*(b 原始汇票original bill
"dR|[a<#g S[tE&[$(p B!gGK|8 K.G$]H 改写||换新票据renewed bill
1Z[/KJ 7
NC=*A~ 2,lqsd:xM UA[,2MBp 即期汇票sight bill||bill on demand
#`GY}-hL! ^8 ' sib
hYQ_45Z*? \MxoZ …days after date||…days after date…日后付款
QDpEb=|S v7%X@j]ji @
S <-d ?JV|dM …months after date||…months after date…月后付款
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3E 见票后…日付款…days after sight||…days sight
^xf<nNF:p =9kN
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ohL]7b< 见票后…月付款…months after sight||…months sight
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;> m"x 9]t[J_YM 同组票据set of bills
&V|>dLT>A 3nY1[, jBaB@LO9G %>g W9}kB 单张汇票sola of exchange||sole of exchange
;q0uE:^S qO`)F8 +0),xu ~&\ f|% 远期汇票usance bill||bill at usance
_"4xKh) OD Ur .^$YfTabq {JV@"t-X3" 长期汇票long bill
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'j: H:p Z-v* 短期汇票short bill
2,aPr:] pT?Q#,fh g%u&Zkevx RzhWD^b B 逾期汇票overdue bill
syip; ; y7KzW*>g: Jc)^49Rf Tz2-Bp]h 宽限日期days of grace
~[k%oA%W [i0Hm)Bd3 fw oQ'& T32BnmB{ 电汇telegraphic transfer (T.T)
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Qu fF*`'i=! 邮汇postal order||postal note (Am.)||post office order||money order
1b8p~-LsU bqanFQj
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xv9 本票promissory note (P/N)
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{_RWVVVe M4ozTp<$O 押汇负责书||押汇保证书letter of hypothecation
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v n;R#,!<P B*htN =66Nw(E. 副保||抵押品||付属担保物collateral security
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H"Gm Y2o6kS{x 担保书trust receipt||letter of indemnity
RFh"&0[ 8Ry74|`=R }FF W|f 5unG#szq 承兑||认付acceptance
Q4t(@0e} ~lEVXea! yGg,$WM m8623DB" 单张承兑general acceptance
3Rm#-T s 6io , uh! 7^}Ll@ vi@Lz3}:: 有条件承兑qualified acceptance
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i tU"raP^= 2!N8rHRt 附条件认付conditional acceptance
gBu1QviU E^w:KC2@ y80ykGPT\& D[O{(<9 部分认付partial acceptance
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