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。
Qj?+R F6( 会计报表statement of account
p q7G[ BEyg63= ^!-*xH.dK _h!OGLec 往来帐目account current
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UpLD+-j 现在往来帐||存款额current accout
q-gN0"z^6$ 3(G}IWPq< 1HG~}E {wRs V=* 销货帐account sales
8[U1{s:J =vMFCp;mv &Vfdq6Y] Od70w*, 共同计算帐项joint account
0'`>20Y W~E%Eq3 "qUUH4mR` 9S@PY_ms 未决帐项outstanding account
,qV8(`y_ %geiJ z ~;k-/Z" Vo<V!G{ 贷方帐项credit account||creditor account
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0&2(1 BRbx. PI(;t9]b 借方帐项debit account||debtor account
cdfJa bsy\L|wd uyMxBc%6 -?`^^v 应付帐||应付未付帐account payable
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YX}u 应收帐||应收未收帐account receivable
Aa-L<wZVPt ^%V'l-}/ 6lOT5C eJ" ya3A^&: 新交易||新帐new account
I}Uj"m`> ;<d("Yz:@Z \\XvVi:B Yo3my>N&g 未决帐||老帐old account
St9W{ {/G~HoY1i U|.kAI* p'fq&a+ 现金帐cash account
/"?yB$s iTF`sjL 3maiBAOKz T Z{';oU 流水帐running account
hAtf) .6aC2A]es -/rP0h5# t?f2*N: 暂记帐||未定帐suspense account
6r{NW9y' 42E]&=Cet H)z}6[` L#mf[a@pCn 过期帐||延滞帐overdue account||pastdue account
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3 杂项帐户sundry account
PNY"Lqj >Lj0B%^EvM AL@8v= K8M[xaI@ 详细帐单||明细表detail account
U Hh NQ~keN wb~BY [AkL6 呆帐bad account
Vc0C@*fVM .anXsjD%W y(/"DUx EYWRTh 会计项目title of account
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q{!aY n4 A_vz 会计薄||帐薄account-book
Gy 0 m >dO1) Nki08qZ[ (%.[MilxPM 营业报告书||损益计算表account of budiness||business report
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L(;}sJ. 借贷细帐||交验帐account rendered
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X ZYRZ$87jZ 明细帐account stated
I)7STzlMj. {jdtNtw t<=Ru*p pUbf]3 t 与…银行开立一户头to open an account with
8i$quHd&x k*XI/k5Vc M~'4>h} h[eC i 与…银行建立交易to keep account with
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w,z =Q+i(UGHi 继续记帐to keep account
K|^PHe U-^qVlw 3an9Rb V &.W,Hh 与…有交易to have an account with
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;IV DA=#T2)p ky4;7RK 作成会计帐||有往来帐项to make out an account with
=n@"lY u[ v@,n]" oVZI([O AS1#_fC 清算||清理债务to make up an account
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^ xE>jlr? 清洁帐目||与…停止交易to close ones account with
~,YxUn8@ J[|4`GT 5:R$xgc b@v_db]|t. 结帐to close an account
$G\WW@*GE T'^ Do/ ?Z^?A^; }$ IvZ,|R? 清理未付款to ask an account||to demand an account
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hw5NHZ I' sA(d_Yu_ 结清差额to balance the account with
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-W pH9xyN[:a 清算to settle an account||to liquidate an account||to square an account
9-/u _$ o:wI{?%-3 V><,.p8 \=1$$EDS9 审查帐目||监查帐目to audit an account
uqotVil, {<}9r6k;f T0;8koj^_ 4 EE7gkM5 检查帐目to examine an account
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转入A的帐户to charge the amount to As account
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>#f6`[ ikd1KF+I w!%"b03q 以计帐方式付款to pay on account
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PE\?en @?2ES@G+Ji |LLDaA-=0 代理某人||为某人on ones account||on account of one
$xU)t&Df _j\GA6 f&L3M)T 56?RFnZ&j 为自己计算||独立帐目on ones own account
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O0^?VW$y_ Yycfb M!wa } 由某人收益并负风险on ones account and risk||for ones account and risk
Z35(f0b ^`S.Mw. `Sx1?@8( F$j?} 由某人负担for ones account||for account of one
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y`WBg(7x OQ&'3hv{ ?CD[jX}! 按某人指示||列入某人帐户by order and for account of one
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ld 列入5月份帐目for May account
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<nH w{WEYS (PC)R9r5 |jB/d@RE 编入某中帐项下to pass to the account of||to place to the account of
7'!DK;=TD6 P,rD{ 0~ yBRYEqS+ r3NdE~OAi 寄出清算书to send in an account||to send in render an account
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支票薄cheque book
?J@P0(M# | Rj"}SC +a"f)4\ E*x ct-m# 支票陈票人cheque drawer
.*X=JFxl W)<t7q+ n%6ba77 ^GS\(egt 持票人cheque holder
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1+#E|YWJ #}lWM%9Dy [pC2#_} 不记名支票cheque to bearer||bearer cheque
#}Hdyl I\} a%2K,.J ,u=+%6b)A Kk).KgR 记名支票||认人支票cheque to order
"r~/E|Da< ^ X-6j[". j[A:So &~c`p [ 到期支票antedated cheque
?=im~ w6h*dh$w @qSZ= Jflm-Hhsf 未到期支票postdated cheque
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Ja:=$ CFUn1^?0 fDRG+/q(+ 保付支票certified cheque
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ZC\%X8j $*:g~#bh X}wo$t 未获兑现支票,退票returned cheque
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j ^zW=s$\Fo ?./%7v sDY+J(Z 横线支票crossed cheque
?AH B\S y\})C-& kA> e*6 ,M~> t7+ 普通横线general crossing
fRT4>So w"37sv (I#mo2 OIIA^QyV 特别横线special crossing
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8(P%D- 空白支票blank cheque
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'402 失效支票,过期支票stale cheque
sm;kg= lwz\"8 ,"F0#5 %E"v@ 普通支票open cheque
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'c& $U7#3-' LJom+PxF$x 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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e0#t Y;'SD{On fZ&' _ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
ExMd$`gW &po!X ) Pf/8tXs} $$uMu{?0i 支票换现金||兑现to cash a cheque
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k]^ya?O]p .wmqaLd% `/?'^A%Ik 清理票款to clear a cheque
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/c7w- mYj)![ T--%UZD]W 保证兑现to certify a cheque
$7ix(WL<% }'fa f{W ktS^^!,l% ~A1!!rJX 填写支票数额to fill up a cheque
#@xB ?u-0q ky-nP8L} FE]UqB IibYG F 支票上划线to cross a cheque
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^cgq 开发支票to make out a cheque
r/HCWs| 0:>hK\F# rmo\UCD FUlhEH 签发支票,开立支票to draw a cheque||to issue a cheque
3!osQ1 ~%C F3?e6 t=xEUOQAn M0~%[nX 透支支票to overdraw a cheque
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){ HsUh5; RGs7Hc ~#jiX6<I 背书支票to endorse a cheque
z#ki# o {=?(v`88 EFljUT?& beC%Tnb7 请付票款||清付票款to pay a cheque||to honour a cheque
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1+WVh7gF tpC^68*F w/(c}%v}= 支票退票to dishonour a cheque
)5LT!14 >*VvV/UU w$AR CoNaGb 拒付支票to refuse a cheque
'?mF,Co{ \~z$'3H` gwQMy$ <n 06(9BF 拒付支票to stop payment of a cheque
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M s 提示要求付款to present for payment
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R^G5rn; m7g*zu2# 见票即付持票人payable to bearer
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]]l0B 支付指定人payable to order
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iiMS3ueF =g!Pw] J sz=5` 已过期||无效out of date||stale
*bf 5A9 HXSryjF? SFd_k9 f"P866@oWn 请给出票人R/D||refer to drawer
mV`R'*1UC c/A?-9 3&7? eO7* JJ
?'<)EF 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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*[Ht!y 文字与数字不一致words and figures differ
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| =C/k &BrFcXF a;Y:UwD9* 8R!-,I"$ 支票
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7<!x:G?C 时间已过account closed
qz]qG=wmL GHd1?$ `|?<KF164 8`urkEI^r 更改处应加盖印章alterations require initials
W1X3ArP]m8 7;AK=; r^}0qO,XM OxGfLeP.R! )5~T%_
;9mRumLG" 时间已过effects not cleared
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` ;Y;r%DJ */aQ+%>jf G6zFQ\&f 停止付款payment stopped
m\XsU?SuX 6`Tx meIP 9 ;p5z[jI mz6]=]1w 支票毁损cheque mutilated
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9 .Ji9j[[#D 7`J2/( <ytzGDx 汇款||寄钱to remit||to send money
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QW)NF VtI`Qcjc 寄票供取款||支票支付to send a cheque for payment
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FYF\P {:!>Y1w> p4f9v:b[ 4x[_lsj 寄款人a remitter
yjL+1_"B AaA!U!B uc@4fn 0l[52eZ/ 收款人a remittee
sk3 9[9 4!!PrXE }6-olVg NT5=%X] 国外汇票foreign Bill
R&.&x'< T.;{f{ 4%~*} uM1$3< 国内汇票inland Bill
%_5#2a 7yyX8p> C_Q3^mLx CdRJ@Lf 跟单汇票documentary bill
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M L5x;#\#p &mVClq 空头汇票accommodation bill
GD.Ss9_h1 AE~a=e\x )m;*d7l~p g&y (- 原始汇票original bill
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X 改写||换新票据renewed bill
4Z%1eOR9V G8+&fn6 /g+-{+sx Xrb7.Y0d 即期汇票sight bill||bill on demand
D(']k? zTB&Wlt E5rV}>(Y #tu>h …days after date||…days after date…日后付款
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:5CyR3P …months after date||…months after date…月后付款
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MYZ EB!ne)X 见票后…日付款…days after sight||…days sight
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" "!zJQl@ $k0(iFzR1 见票后…月付款…months after sight||…months sight
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>Vt2@Ee 0ex.~S_Oj4 同组票据set of bills
wX}p6yyN k^;n$r"i5 Sk7R;A H@@ 4n%MK 单张汇票sola of exchange||sole of exchange
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远期汇票usance bill||bill at usance
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长期汇票long bill
k)7i^1U rmA?Xlh\ @ U=y}vi8 W>a}g[Ad 短期汇票short bill
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o5,B;k +7w5m 逾期汇票overdue bill
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:a/rwZ[r 宽限日期days of grace
QGfwvFm VnW6$W?g G(wK(P0j *
:TwO=) 电汇telegraphic transfer (T.T)
QD!NV* f> Jj5he/ zs]ubJC@ *$%~/Q@] 邮汇postal order||postal note (Am.)||post office order||money order
E{ c+`>CY SeXgBbGAne iT==aJ=~/& ^/E'Rf3[A 本票promissory note (P/N)
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52Fj 押汇负责书||押汇保证书letter of hypothecation
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< 副保||抵押品||付属担保物collateral security
uQdH(): 3v_j*wy c\o_U9=n (LTu=1 担保书trust receipt||letter of indemnity
R4;1LZ8XzS rT4Q^t" "W6cQsi wX)'1H):T 承兑||认付acceptance
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A?Ecqq ZVH 9je 单张承兑general acceptance
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."dT6u E E8kD#tL 9{fP.ifdv7 有条件承兑qualified acceptance
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附条件认付conditional acceptance
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H 部分认付partial acceptance
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