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。
hh)`645=x 会计报表statement of account
fZzoAzfv2 z'U1bMg `$<.pOm <8i//HOE 往来帐目account current
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P 现在往来帐||存款额current accout
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(?auZd 6NuD4Ga 销货帐account sales
b:m88AG sPQQ"|wU ]^'Kd*x 4Zddw0|2 共同计算帐项joint account
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6>R; Y%aCMP9j~9 Jr!JHC9i 未决帐项outstanding account
oUr66a/[U AW'0,b`v ]BZA:dd.G (ejvF):| 贷方帐项credit account||creditor account
xY8$I6 T#Z^s~7&I t?&|8SId 0[#
3;a 借方帐项debit account||debtor account
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3E]plj7$ 应付帐||应付未付帐account payable
$am$EU?s ^Za-`8#`L tBWrL{xLe %y[h5*y* 应收帐||应收未收帐account receivable
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O^ij2eS JPUW6e07o ^j7Vt2- 新交易||新帐new account
({)+3]x e4_rC'= IGQFtO/x 7#a-u<HF" 未决帐||老帐old account
*W1dG#Np} F6|]4H.3Q 6]N;r5n 9};8?mucr 现金帐cash account
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N> ]Sz:|%JP1 流水帐running account
~&{S<Wl RJ&RTo 9YyLf ; 7"x;~X 暂记帐||未定帐suspense account
MK~ 8}x 2K g2ixx+`?|: k5e;fA/w hEH?[>9 过期帐||延滞帐overdue account||pastdue account
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I UHkMn q!7ANib6O pa3{8x{9m 杂项帐户sundry account
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YI/ 详细帐单||明细表detail account
o[w:1q7 HM1Fz\Sf b\!_cb~ "@ ie95rZp 呆帐bad account
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_ gGf + GN(Ug'R 会计项目title of account
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3L' |aS.a&vwR 会计薄||帐薄account-book
U9 s& &PHTpkaam _D&598 xx \?-<4Bc@ 营业报告书||损益计算表account of budiness||business report
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H 借贷细帐||交验帐account rendered
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2 K@]4g49A/j 明细帐account stated
^[`%&uj!g |YWD8 + ^z*t%<@[Q Gb6 'n$g 与…银行开立一户头to open an account with
`$9x 1dx khxnlry uH^-R_tQ vh%B[brUJ 与…银行建立交易to keep account with
WpP}stam/ ;igIZ$& <xm7
qmqI (%6P0* 继续记帐to keep account
'H>^2C iM C{rcs' 0#hlsfc]\ !f[_+CD 与…有交易to have an account with
\gaw6S>n} H*R"ntI?w >tr}|> q3!bky\ 作成会计帐||有往来帐项to make out an account with
C}Cs8eUn (?c"$|^J ZMlm)?m + &Eq
k 清算||清理债务to make up an account
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qEOhwrh C,r;VyW6BI 清洁帐目||与…停止交易to close ones account with
rM%1GPVob (L&d!$,Dv q|(HsLs H7n>Vx:L- 结帐to close an account
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k^xT 清理未付款to ask an account||to demand an account
SqpaFWr S,UDezxg *g2x%aZWbG CA~-rv 结清差额to balance the account with
lymCH Y:[u1~a V)25$aKW7 )ez9"# MH' 清算to settle an account||to liquidate an account||to square an account
$U~]=.n ~f98#43 Z FL~;_r #*Ctwl,T 审查帐目||监查帐目to audit an account
VTE .^EK! Fx.=#bVX7 q_58;Bv UCj ld 检查帐目to examine an account
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ds, 转入A的帐户to charge the amount to As account
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!xi _t^&Ah* 以计帐方式付款to pay on account
?Ir:g=RP* zO6oT1I d2$IH#~9B ckCE1e>s 代理某人||为某人on ones account||on account of one
FYQS)s =I_'.b %pCTN P +NUG 为自己计算||独立帐目on ones own account
i83OOV$1J R:qW;n%AF f!X[c?Xy" Z%UP6% 由某人收益并负风险on ones account and risk||for ones account and risk
p!%pP}I Eu3E-K@y V0mn4sfs a%0EiU 由某人负担for ones account||for account of one
z
F;K iy.\=Cs$N %W S+(0*1 @H8EWTZ 按某人指示||列入某人帐户by order and for account of one
I&5!=kR JucY[`|JV I>$&
-i Y'X%Aw;` 列入5月份帐目for May account
j?QDR #/37V2E H\[W/" Tid a a 编入某中帐项下to pass to the account of||to place to the account of
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J3 dj%!I:Q>u 寄出清算书to send in an account||to send in render an account
zm;C\s rF klhtKp_p \_f v7Fdp{ hi[pVk~B) 支票薄cheque book
X}0cCdW q@2siI~W Znv,9- -UT}/:a 支票陈票人cheque drawer
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OZ;*JR: cB&:z)i4 持票人cheque holder
#`s"WnP9'! \73ch Ek}A]zC e96k{C`j0 不记名支票cheque to bearer||bearer cheque
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;AZu^'R )`D:F>p* R G`1en 记名支票||认人支票cheque to order
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到期支票antedated cheque
teVM*- Y <qm{e cM7[_*Ot<m Aiea\jBv 未到期支票postdated cheque
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/^I*p, HpnWoDM KK &?gTa qIqM{#' ^ 保付支票certified cheque
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q EJ@ ~/)< 未获兑现支票,退票returned cheque
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~_3+K Wv/=O} v*yuE5{ 7VI*N)OZ8 横线支票crossed cheque
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)sp+8 普通横线general crossing
G*v,GR ?G&ikxl 29q _BR *: 2f_:v6 特别横线special crossing
2GStN74X r }:#P)8/v>% >-{Hyx RCLeA=/N@0 空白支票blank cheque
Xb,3Dvf N)>ID(}F1 t&Og $@ ;6hOx(>`= 失效支票,过期支票stale cheque
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rUdv}. h `.& f da~],MN 普通支票open cheque
c6/=Gq{. W`*r>`krVJ /,Jqmm#s^ j1HW._G 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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5 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
r/*D:x|yN pFz`}?c0 <_KIK ji,kkipY?w 支票换现金||兑现to cash a cheque
bK-N:8Z $xdy& _t}WsEQ+P rk)`\=No 清理票款to clear a cheque
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?,F w.-!UD9/.x 保证兑现to certify a cheque
1ZB"EQ |IUWF%~^$+ Pd]|:W< E "G9xMffW 填写支票数额to fill up a cheque
]:/Q]n^ G;XxBA xFg>SJ7] <yg F( 支票上划线to cross a cheque
'(jG[ry&T c-FcEW Ef13Q]9| %BB%pC 开发支票to make out a cheque
eO[b1]WLP n>U5R_T U_c *6CK QoH6 签发支票,开立支票to draw a cheque||to issue a cheque
t#eTV@- &~U ] ~;@ .Rf_Cl DrK{}uM 透支支票to overdraw a cheque
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c^z&0B} K@w{"7} k~FRD?[u ?p8_AL'RS 背书支票to endorse a cheque
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? x.R4%Z G9<X_ 请付票款||清付票款to pay a cheque||to honour a cheque
uOdl*| T? [Cv/{f3]u{ YQA,f# [0D.K}7| 支票退票to dishonour a cheque
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p>Yd FH+s s! 拒付支票to refuse a cheque
zjoq6 8E]F$.6U WX6&oy> TBU&6M>{3 拒付支票to stop payment of a cheque
XACm[NY_ $z*'fXg lQkQ9##* *,WU?tl& 提示要求付款to present for payment
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k7A-J\ t |A-9^t'! jPW#(3hoE SQt4v" 支付指定人payable to order
]}2ZttQ? !H>R%g#28_ :1KpGj*F C#Iybg 已过期||无效out of date||stale
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请给出票人R/D||refer to drawer
pgZXJ 0T5L_%c aM0f/"-_ WWHoi{q 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
_8UDT^?8, =]Jd9]vi yFlm[K5YD G<rHkt@[ 文字与数字不一致words and figures differ
9ahWIO% m<"WDU?y; CooQ>f JQHvz9Yg 支票
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W{]L: 时间已过account closed
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qQUQ h6`6tk ;&-k#PE]/H l u%}h7ng 更改处应加盖印章alterations require initials
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b-Q>({=i 时间已过effects not cleared
?\s+EE&- .rqhi O]Qd<%V'x !AfHk| 停止付款payment stopped
Z+. '> x!58cS* (uZ&V7l zz4N5[" 支票毁损cheque mutilated
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^J)mH[ ^qQZT] 汇款||寄钱to remit||to send money
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L ,a]?S^:y] 8MzVOF{" 寄票供取款||支票支付to send a cheque for payment
]B3=lc" YhE+W =Bhe'.]QSx p &"`RS#Z 寄款人a remitter
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M1j5 ah0`KxO] 收款人a remittee
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PV\+P6aIb r@t9Ci=} 国外汇票foreign Bill
f"SD/]q- $ig0j` bITPQ7+ @l jA 国内汇票inland Bill
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T*! yvHA7eq*" SVs_dG$ 跟单汇票documentary bill
O%!!w c[4i9I3v TNY&asQo F9E<K]7K 空头汇票accommodation bill
^l=!JP=M= kG@@ot" n =JbRu|/ B43HNs 原始汇票original bill
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Mb eWtZ]kB #W'H
R UT=tT)4b 改写||换新票据renewed bill
rrqR}}l TKY*`?ct KgiJUO`PR q6SXWT'Sa 即期汇票sight bill||bill on demand
Raxrb=7 X>(TrdK_9" Dhw(#{N
uRRQyZ …days after date||…days after date…日后付款
Q<'nE qx8fRIK% _w/EP PQ
nF …months after date||…months after date…月后付款
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u [ E.ly#2? l(u.I2^o QnXA*6DJ 见票后…日付款…days after sight||…days sight
=Ja] T~0A Wm"4Ae:B WDc+6/< wNtx]t_M 见票后…月付款…months after sight||…months sight
@}OL9Ch &7b|4a8B% [}/LD3 sCi s4gX.] 同组票据set of bills
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|jV{P 单张汇票sola of exchange||sole of exchange
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lBhLf@ 远期汇票usance bill||bill at usance
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L %K\C S\5bmvqP" &nkW1Ner9 长期汇票long bill
O<"}|nbmQ[ 3k#/{Z Jd(,/q #iWSDy 短期汇票short bill
j>x-"9N 2f:Eof(B
\ 3?LqJ 9@52Fg;mj 逾期汇票overdue bill
n9A7K$ZD@ "D'B3; uWK zG9Y!SY\- 7J|VD#DE$Y 宽限日期days of grace
bKQ"ax>6p {%{`l- Z@&Dki ;SaX;!`39+ 电汇telegraphic transfer (T.T)
\X&H;xnC5 y^Kph# F" 92d6U2T4& 9^Whg~{ 邮汇postal order||postal note (Am.)||post office order||money order
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本票promissory note (P/N)
IWveW8qJ 2@~M4YJf vR=6pl$|~~ q7Dw_< 押汇负责书||押汇保证书letter of hypothecation
] GTAq E)7F\ w 'd&0Js$^ $w0lrh[+ 副保||抵押品||付属担保物collateral security
WN5`;{\ iNWo"=J VX+jadYdq b0A1hb[| 担保书trust receipt||letter of indemnity
/43-;"%> x^y" < jfx8EbQ D?,#aB" 承兑||认付acceptance
d]i(h~?_ RZ7(J ;?~$h-9) <~X >[PK< 单张承兑general acceptance
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~-t>z P"?FnTbv[ N2$I}q% 有条件承兑qualified acceptance
ELjK0pE}- 0lsXCr_X TO*BH^5R ww{_c]My 附条件认付conditional acceptance
kR@Yl Yo 2Nm>5l |*X*n*oI p,<&zHb>K 部分认付partial acceptance
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