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。
`e<IO_cg 会计报表statement of account
m;l[flQ~ _>\33V-?b :38h)9>RK }6\,kFc 往来帐目account current
pI-Qq%Nwt N^$q;% t2)uJN`a$X klnNBo! 现在往来帐||存款额current accout
@2h hB W f&4+-w.:V| @y7KP$t O=7S=Rm4& 销货帐account sales
`aAE4Ry? y,`n9[$K\ H 4ELIF#@ #1E4
R}B 共同计算帐项joint account
U<0Wa>3zj IF6$@Q >y#MEN>? \99'#]\_/E 未决帐项outstanding account
kE'p=dXx "zJ xWXI 8%m\J:e
R Jw}t~m3 贷方帐项credit account||creditor account
&?bsBqpN #Mn?Nn rtz-kQ38R f|B\Y/*X 借方帐项debit account||debtor account
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;7%- i=#\`"/ 应付帐||应付未付帐account payable
#BP0MY& 9`/e=RL g]L8Jli *uRDB9#9, 应收帐||应收未收帐account receivable
m<3. X"- j1g$LAe ^2$b8]q J[6/dM 新交易||新帐new account
4'#=_J a. D cmy{ /]z#V' .jqil0#)Y" 未决帐||老帐old account
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Ksx`r bS8$[7OhX 现金帐cash account
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6QJZ$ [DjlkA/Zg V)~b+D 流水帐running account
jbS@6 *_ npkT>dB+ A2\hmp@A@7 paV1o>_Rd 暂记帐||未定帐suspense account
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Vq07R |khFQ( 过期帐||延滞帐overdue account||pastdue account
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\@3& =3'B$PY 3n7>qZ.d @*xP A 杂项帐户sundry account
],!}| 5Xxdm-0 ?E!M%c@, Z<d=v3q 详细帐单||明细表detail account
nt>3 i! l b)Nd}6}<? bvB7d`wx }KUK|p5 呆帐bad account
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:dipk,b?n 会计项目title of account
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~'0"# s7}-j2riq _M8'~$Sg 会计薄||帐薄account-book
a6h+?Q7uF W^HE1Dt] B)DuikV.D <6.`(isph 营业报告书||损益计算表account of budiness||business report
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N6BOUU] 借贷细帐||交验帐account rendered
@||nd,i`n~ =`(W^&| UnVa`@P^:G 0r$n 明细帐account stated
H0B=X l[ Zr6.Nw d7X7_ 8]#J_|A6Z 与…银行开立一户头to open an account with
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W"\`UzOLQ ,qB@agjvo< 与…银行建立交易to keep account with
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#:Q\ W4P\HM>2 继续记帐to keep account
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Q (ruMOKW o+k*ia~Fa M;AvOk|& 与…有交易to have an account with
keQRS+9 ?%ltoezf `l70i2xcj 3 TV4|&W; 作成会计帐||有往来帐项to make out an account with
XCxxm3t M.qv'zV`xG NTK9`#SA Y HS/|- 清算||清理债务to make up an account
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;2?fz@KZ 1x##b[LC 清洁帐目||与…停止交易to close ones account with
KT(v'KE 1 ;ioF'ov 7#Fcn N3KI6p6 \ 结帐to close an account
c1R[Hck iW9 S5H} f4 +P2j 清理未付款to ask an account||to demand an account
qJtLJ<=1 mL#$8wUdt{ ZcHIk{| (6}7z+ 结清差额to balance the account with
i&)([C0z$ Dequ' k%sxA +4qR5(W 清算to settle an account||to liquidate an account||to square an account
|h/{qpsu ]70ZerQ~L n8\88d g{>0Pa1?C 审查帐目||监查帐目to audit an account
-~_|ZnuM9 dxS5-aWy9w Y}C|4"V #tw_`yh 检查帐目to examine an account
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Bw+?MdS R S>qP;V*- MlS5/9m@^ 转入A的帐户to charge the amount to As account
UbIUc}ge 1BP/,d |+ yVK l%GO c7[Ba\Cr4h 以计帐方式付款to pay on account
U(OkTJxv+ bkpN`+c B:cQsaty i]@k'2N 代理某人||为某人on ones account||on account of one
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;"RyHow +n%8*F& /3sX>Rj 为自己计算||独立帐目on ones own account
s%~Nx3, XVo+ <& 6iHY{WcDj )1GJ^h$l 由某人收益并负风险on ones account and risk||for ones account and risk
{utnbtmu utn,`v ,I]]52+?4 <pD 由某人负担for ones account||for account of one
z_A\\ }5$le] ~RBa&Y=Mb +9yMtR 按某人指示||列入某人帐户by order and for account of one
&5B/>ag1! Tfv@oPu [a~@6*= 4N3O<)C)@ 列入5月份帐目for May account
m*i,|{UZ ?=-/5A4K x'6i9]+r ip*^eS^ 编入某中帐项下to pass to the account of||to place to the account of
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( >f1fvv6 vD/l`Ib: Y 9st3 寄出清算书to send in an account||to send in render an account
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$?[pcgv nhZ/^`Y< 支票薄cheque book
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9 支票陈票人cheque drawer
GyFA1%(o CU*;>h1~u E4.A$/s8[ 4&:|h 1 持票人cheque holder
x[+bLlb ~~t>; x~D8XN{ !#e+!h@ 不记名支票cheque to bearer||bearer cheque
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1D 记名支票||认人支票cheque to order
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'A= 6Tm7|2R iVmy|ewd qc3,/JO1 到期支票antedated cheque
?T|0"|\"' SFFJyRCz [?$tu%Q(Z <KoOJMx( 未到期支票postdated cheque
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LA/Qm/T 8"V1h72vcW #2Iw%H 2q& 保付支票certified cheque
fy&u[Jd{ N6%L4v8-}X ^L.'At Y\4B2:Qd9 未获兑现支票,退票returned cheque
}"kF<gG1 X_,R!$wbg: Ahr |fgh
ryI, 横线支票crossed cheque
2nL*^hhh p&HO~J<w <HpUP!q8v -<" ;|v4 普通横线general crossing
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ETdN<}m 特别横线special crossing
I"Ko sSs ?papk4w S&J5QZjC j|XL$Q 空白支票blank cheque
/o}i,i$ -"#jRP]# 1/?K/gL Z=a~0&G 失效支票,过期支票stale cheque
TWfkr z"FxKN~Z Re*~C: m )r, 普通支票open cheque
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n 9 aH_FBY $
IdU 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
,;<M+V3+ vM:c70= mDuS-2G=D Wq}W )E 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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7a1 支票换现金||兑现to cash a cheque
l?L s=J* |M18/{ +NeoGnj #GUD^#Jh 清理票款to clear a cheque
\pP1k.~UnC sN MF(TY >q ,Z*s>? Wy /5Qw~s 保证兑现to certify a cheque
rdAy '38g H%i [; /R>YDout} - "{hP 填写支票数额to fill up a cheque
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ZQ-6n1O 支票上划线to cross a cheque
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开发支票to make out a cheque
iDltN]zS n_wF_K\h _c(h{dn 4RH>i+)pS\ 签发支票,开立支票to draw a cheque||to issue a cheque
TFzk5 v`p@djM XQtV$Lw Zvra > % 透支支票to overdraw a cheque
u}rJqZ hb9HVj 2~vvE r- Y7wM`TZ 背书支票to endorse a cheque
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?K\c4N GXRW"4eF5 {z9z#8`C; ",aEN=+|hV 请付票款||清付票款to pay a cheque||to honour a cheque
{xICR ~,* aNwx~t]G :lK8i{o /Kd'!lMuz 支票退票to dishonour a cheque
%:sP #BQM [/<kPi 1{1mL-I; cyh;1Q 拒付支票to refuse a cheque
][XCpJ)8 $FZcvo3@*S CdtCxy5 aN!,\D 拒付支票to stop payment of a cheque
NSq29# .z*}%,G ~ftR:F|9 -M4VC^_ 提示要求付款to present for payment
Tr;&bX5]H *r7%'K{C k`s_31< tJGK9!MH{( 见票即付持票人payable to bearer
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qz 支付指定人payable to order
R 0G!5>1i fwa*|y; ,vBB". LY' F;Q'R|HQ 已过期||无效out of date||stale
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2_O?,c by$mD_sr 请给出票人R/D||refer to drawer
M'T[L%AP 5,\|XQA5! H29vuGQjq FV/lBWiQQ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
7ZUS M<Y{Cs ?=HoU3 ^Cj3\G4, 文字与数字不一致words and figures differ
n;QFy5HB8 pIKfTkSqH Z2-"NB AtqsrYj
支票
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cE?p~fq< 时间已过account closed
]?NiY:v tJm1Q#|| c_aj-`BKp #IJ6pg>K 更改处应加盖印章alterations require initials
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D4?cnwU 时间已过effects not cleared
WtXf~ :R n1b^o~agwC R'oGsaPB2 q#"lnc<S 停止付款payment stopped
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C# Cn_r?1{W zXkq2\GHA 支票毁损cheque mutilated
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/LMO 汇款||寄钱to remit||to send money
^KV:.up6 |\)Y,~;P (@bq@0g 4y$okn\}i 寄票供取款||支票支付to send a cheque for payment
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O$ *9`k$' 寄款人a remitter
G}aM~, v Ml)<4@ '}q/;}ih 'L^M"f^I 收款人a remittee
m]}EVa_I`/ 4Vd[cRh2 HaR x(p0 Vw`%|x"Xz 国外汇票foreign Bill
yvnvI y _<?z-K_;I /sqfw,h@ 9j5B(_J^ 国内汇票inland Bill
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l .m # iaQFVROu 2/x~w~3U 跟单汇票documentary bill
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9QeBz`lm) TjpAJW@- 空头汇票accommodation bill
/)4Q%Zp %Siw> <Rz[G+0S= 7}(YCZny5 原始汇票original bill
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2\F'So 0;w84>M I,r0K] 改写||换新票据renewed bill
`*i:z' aaI5x YDgG2hT/2 !HXyvyDN 即期汇票sight bill||bill on demand
)[=C@U eUD 5V cq/@ng*o BiZYGq …days after date||…days after date…日后付款
%-|$7?~ Ki /j\ 1`Uu;mz EV;"]lC
9 …months after date||…months after date…月后付款
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n< f^Q)lIv 5{-54mwo C @P$RVS 见票后…日付款…days after sight||…days sight
hl8oE5MU *#GX~3A ]=Wq&~ yXf+dMv 见票后…月付款…months after sight||…months sight
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i3>_E <"9 vI(CX]o ixqvX4vv,B 同组票据set of bills
,5x9o"N! #6#%y~N Seq
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FWLLbL5t 单张汇票sola of exchange||sole of exchange
[9yy<Z5 _znpzr9H unr`.}A2> CH6;jo] 远期汇票usance bill||bill at usance
hF1Lj=x =
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O44Fj) 长期汇票long bill
|"}rC >+ r4]hcoU EIOP+9zP f2ck=3 短期汇票short bill
`/(9#E 6s$h _$[X `a@YbuLd - P4X@s_; 逾期汇票overdue bill
j% '~l#nw $-39O3 FyV $`c$ 0uI=8j 宽限日期days of grace
S AKIFNE 0aYoc-( A 6L-3cxqf\ \M*c3\&~,e 电汇telegraphic transfer (T.T)
BD M"";u (?P\;yDG 1Q$/L+uJ5 WT1d'@
LY 邮汇postal order||postal note (Am.)||post office order||money order
(,RL\1zJ '.I0n | 8akp Ubh)}G,Mg 本票promissory note (P/N)
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/8 y!~ }7= 5zF$Q {3 押汇负责书||押汇保证书letter of hypothecation
pwNF\ ={ 2UTmQOm 9]g`VD6<v 3WPZZN<K9 副保||抵押品||付属担保物collateral security
X//=OpS` <Q_E3lQy/ 5W09>C>OC es\Fn#?O 担保书trust receipt||letter of indemnity
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ixB"6O |[$TT$Fb 承兑||认付acceptance
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5ts $]J<^{v i`!>zl+D
单张承兑general acceptance
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-g2.\ `F_R J.g*p Yd<9Y\W%? ,S&p\(r. 有条件承兑qualified acceptance
].@8/. rg zuJ@@\75 k:z)Sw }RUK?:lEA 附条件认付conditional acceptance
Ru$%gh>v N^'(`"J s .cr<.Ov x}uDW
部分认付partial acceptance
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