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。
OjeM#s#N! 会计报表statement of account
UmQ 9_H 7 ^O[qCX wTIOCj +\.gd L) 往来帐目account current
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$o1Gxz 现在往来帐||存款额current accout
%t%+;(M9 R4QXX7h! XF{}St~ ( Ql\{^s+ 销货帐account sales
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4- N9:xtrJ]_J 'ei9* 4y ZZFa<AK4 共同计算帐项joint account
0=(5C\w2 cD2}EqZ 9 ]eP&r?B (h|l$OL/ 未决帐项outstanding account
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#a 贷方帐项credit account||creditor account
\nPa>2r *]O[ZjyOY C8@SuJ A'6>"=ziP 借方帐项debit account||debtor account
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Z 应付帐||应付未付帐account payable
-5d8j<, vQ26U(7\> +vBq,'k` d5+ (@HSR 应收帐||应收未收帐account receivable
pz@_%IUS f(7/ x"5/1b3aq 3(}HD*{E[@ 新交易||新帐new account
+!dIEt).U ;&^S-+ +;pdG[N p@NE^aMn 未决帐||老帐old account
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)DfmO ^cDHyB=v4d 现金帐cash account
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&]E! u0#q)L8 \qi=Us|= '1|r+(q|2 流水帐running account
\ d+&&ns BRFA%FZ, =MRg *" >ek k 暂记帐||未定帐suspense account
I(bH.{1n7 * pyi; 2zh?]if \zR{D}aS 过期帐||延滞帐overdue account||pastdue account
6#K1LY5 } uRh`qnL {Z3B#,V(g {(Drw~/@ 杂项帐户sundry account
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sDnf t+W+f ;Pnz4Y4|eU q[] "`? 详细帐单||明细表detail account
uK="#1z cC aRC>pK. |/Am\tk#13 8AOJ'~$ 呆帐bad account
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ec 会计项目title of account
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fN9 会计薄||帐薄account-book
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{ s{2BG9s Ma0_!|i 营业报告书||损益计算表account of budiness||business report
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8 68kxw1xY Ge8&_7 借贷细帐||交验帐account rendered
=4/LixsV| :G?"BL5vP G0^WQQ4 B)Hs>Mh|W 明细帐account stated
Yc3r3Jy @f{yx\u/ - (VV o) `zb? 与…银行开立一户头to open an account with
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]0GOSh 与…银行建立交易to keep account with
gEcVQPD@ wciYv, c BQ|mA 2^Tj7@ 继续记帐to keep account
mR,p?[P LS{g=3P0 %qcBM~efT y/K% F,WMf 与…有交易to have an account with
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'+d1 g^26Gb. 作成会计帐||有往来帐项to make out an account with
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~c"+5 0NK]u~T< VHsuC$3W c@1C| 清算||清理债务to make up an account
C"PN3>x}j y%Ui)UMnw] c|x:]W'ij 2lDgvug 清洁帐目||与…停止交易to close ones account with
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vw~b\ 8XD9fB^ dGAthbWJ !s/ij'T 结帐to close an account
j0L9Q|s .J#xlOa- w:I^iI. |j&u2DM~#m 清理未付款to ask an account||to demand an account
0|9(oP/: <1.].A@b* |tP1,[w"> Zk$AAjC& 结清差额to balance the account with
d~tG#<^` EJO:3aKa G'q7@d{' BhJqMK>'S 清算to settle an account||to liquidate an account||to square an account
W%hdS<b _j-k*: 2f] :n "tBdz V 审查帐目||监查帐目to audit an account
\/$T 3f`x di]z )I9AF,K h ^g"FSzP 检查帐目to examine an account
zL5r8mD3 L.$9ernVY (P~Jzp9u ?^mgK9^v@ 转入A的帐户to charge the amount to As account
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以计帐方式付款to pay on account
c!T^JZBb `sQ\j Nu Yr-a8aSTE5 Y}7'OM 代理某人||为某人on ones account||on account of one
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W_)N 为自己计算||独立帐目on ones own account
,*Y*ov23aQ I:U /%cr, fc._*y#AS /p~"?9b[ i 由某人收益并负风险on ones account and risk||for ones account and risk
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@dI U2 <*BRJ 9m0`;~! VQU [5C 由某人负担for ones account||for account of one
EXH{3E54)` B)O=wx U8]L3&~ gP/[=: 按某人指示||列入某人帐户by order and for account of one
q#LwM]<.@> yA?>v'K YN?@ S FXV=D_G} 列入5月份帐目for May account
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p 编入某中帐项下to pass to the account of||to place to the account of
;@Ep?S@ \#1!qeF q~p,A>K #pBAGm3 寄出清算书to send in an account||to send in render an account
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x6% 支票薄cheque book
s=(~/p#M z{d] ,M OHssUt FH)bE#4 支票陈票人cheque drawer
p|,K2^?Y *h1Zqb $5G
vF1 uEWW Y t 持票人cheque holder
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/HKxXT SW(7!` W=5+k0Q 不记名支票cheque to bearer||bearer cheque
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h@R9O< 记名支票||认人支票cheque to order
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]}W _Jk-nZgn ($E(^p% O 到期支票antedated cheque
w4'(Y,(` V:6#IL >r{3t{ Q&(?D 未到期支票postdated cheque
vxUJ4|Qz e~$MIHBY] 'Vy$d<@s[ `PSr64h:D 保付支票certified cheque
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98WR"\ 6ecr]=Cv _8\Uukm 未获兑现支票,退票returned cheque
\9Itu(<f h?.6e9Y4 ^wb -s L}nj#z4g 横线支票crossed cheque
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=#0yg 普通横线general crossing
*Zt)J8C U'" ; zVxiCyU ~Az20RrK) 特别横线special crossing
u~LisZ&tP NxNR;wz>l X_HR$il g]$>G0E`oD 空白支票blank cheque
8Qu7x[tK? $7TYix8= b$PNZC8f 5zpk6FR$ 失效支票,过期支票stale cheque
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fzad2}^ O~{Zs\u9 )#ic"UtR GuM-H$, 普通支票open cheque
xVfJ]Y 85"DS-+e ~l CG37 %E1~I\n:F 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
Cd7jG KPW: r#d rcxV ,<[B A6lf-8ncx 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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x18ei@c T]Tz<w W( ji A$6dZU 支票换现金||兑现to cash a cheque
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-y {nryAXK 清理票款to clear a cheque
jJ55Az?t: bRNE:))r_ ]P(Eo|)m Zs+6Zd4f 保证兑现to certify a cheque
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V }8J&(\ 填写支票数额to fill up a cheque
]lz,?izMR rZJp>Q)s _<t3~{qUT F{l,Tl"Jw 支票上划线to cross a cheque
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开发支票to make out a cheque
aEZl ICpU7 R0. `2= 7acAU{Rr #\`6ZHW 签发支票,开立支票to draw a cheque||to issue a cheque
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,j&o H$mW Ij=hmTl{P 透支支票to overdraw a cheque
zw5EaY *:\QD 8 ^ NKGo E/ !o*oT}6n 背书支票to endorse a cheque
e#_xDR: PCw.NJd$ `awk@ yD(/y"P,9 请付票款||清付票款to pay a cheque||to honour a cheque
^gb2=gWZ< Xj!0jF33 L0+@{GP? %eD&2$q* 支票退票to dishonour a cheque
0Fbq/63 ?\c*DNM' )}paQmy# *l7
ojv 拒付支票to refuse a cheque
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&Nr5S zlSwKd( .'X$SF` #wC4$y<> 提示要求付款to present for payment
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见票即付持票人payable to bearer
j5$Sm ss,6;wfX A`OU}'v?L t$Qav>D 支付指定人payable to order
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]g>PY Nk^#Sa? 已过期||无效out of date||stale
8(g:i#~ :j9;P7&"? 8dL(cC \f 请给出票人R/D||refer to drawer
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Nu_Z I}?fy\1A& 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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gR*+ 8.9S91]= #>>-:?X V$:v~*Y9 文字与数字不一致words and figures differ
Qz/=+A/4 CZbp}:| N2~DxVJ5cT x>Q#Bvy 支票
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;itz`9T 时间已过account closed
#]:nQ( d_]MqH>R\ (?J&Ar0 8G{} r 更改处应加盖印章alterations require initials
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!@*Ac$J>$ 时间已过effects not cleared
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MAXGL rGq~e|.O3 f+gyJ#R` eR5swy& 停止付款payment stopped
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4pA(.<#A 支票毁损cheque mutilated
t|%iW%m4 Q*U$i#, b]*9![_ ~W`upx)j 汇款||寄钱to remit||to send money
9~u1fk{ 3:);vh! qY0GeE>N L! Q&?xP 寄票供取款||支票支付to send a cheque for payment
Af *^u|# #PtV=Ee1 Yo:>m*31 Vh'H5v^ 寄款人a remitter
HM--`RJ J^1w& 40 Oja)J-QXb w9z((\5 收款人a remittee
w{Dk,9>w) &HW%0lTs% I_eYTy-a`1 PsLuyGR.< 国外汇票foreign Bill
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Q 国内汇票inland Bill
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+mV4Ty Po=)jkW 跟单汇票documentary bill
I[&z#foN=w 2rD`]neA 6P+8{?V& }U+gJkY2 空头汇票accommodation bill
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VG'v>s@ ,?i#NN5p {w{|y[[d~ o-7>^wV%BD 原始汇票original bill
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!OQxY}f 改写||换新票据renewed bill
#!9aTp).AL ;>|:I(l; lty`7(\ j'CRm5O 即期汇票sight bill||bill on demand
)SUT+x(DU r"J1C ~])\xC sDWX} NV …days after date||…days after date…日后付款
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GNT \asF~P 9 `J `( …months after date||…months after date…月后付款
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O~ 见票后…日付款…days after sight||…days sight
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" 见票后…月付款…months after sight||…months sight
OFCkQEG=y> nN/v7^^ <k}>eGn NfS0yQPx 同组票据set of bills
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50 - j08|zUe 单张汇票sola of exchange||sole of exchange
)v8;\1`s: x\;`x$3t K'N\"Y?> eJ$?T7aUf 远期汇票usance bill||bill at usance
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C18@ 长期汇票long bill
r/:s2oQ U-X $*8c0.{U Af
^6 短期汇票short bill
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Gsj`# <`*6;j.& FhAuTZk fC]+C(*d 逾期汇票overdue bill
)Qb1$%r. &g.w~KWa ]Fl+^aLS 9BNAj-Xa 宽限日期days of grace
Nr3td`; 0!_D M^3 \9@*Jgpd6* "`C|;\w 电汇telegraphic transfer (T.T)
H,KU!1p DU]MMR $vlgiJ&f v#YO3nD 邮汇postal order||postal note (Am.)||post office order||money order
>UWLT;N/W <74q]C "{qhk{ a5L#c= 本票promissory note (P/N)
% 49@ ^X"G~#v=q n*@^c$&P 4UC/pGZY 押汇负责书||押汇保证书letter of hypothecation
QVn!60[lj 5j{o0&=_$ a%*W^R9Ls NVeb,Pf 副保||抵押品||付属担保物collateral security
@*%Q,$ Q*( ]&qr"E PIB|&I|p ')Ozz<{ 担保书trust receipt||letter of indemnity
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]A9Vh 承兑||认付acceptance
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lH(-U4| 单张承兑general acceptance
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}F%' <)?H98S zdU<]ge @<W"$_r- 有条件承兑qualified acceptance
6"-LGK: mZ ONxR6q$ Dn<2.!ZKQ +CX2W(' 附条件认付conditional acceptance
Qn[4 &nUD TjgX' j s-k~_C>Fw <kPU*P, 部分认付partial acceptance
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