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。
v2\FA(BPn 会计报表statement of account
(ejvF):| xY8$I6 r:'.nhe ,vawzq[oSy 往来帐目account current
1..+F0U 7\[@m3s ;_I8^? d <C iSK! 现在往来帐||存款额current accout
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1{ mzKiO_g} 销货帐account sales
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~2N"#b&J a:`E0}C 共同计算帐项joint account
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7@ `ut 未决帐项outstanding account
>J?fl8 RVmh6m /NFj(+&g+ yu|8_<bq 贷方帐项credit account||creditor account
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h(Z MYvY]Jx3 借方帐项debit account||debtor account
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lh7#t# At>DjKx]O [ 5b--O 应付帐||应付未付帐account payable
xml7Uarc pRpBhm;iJ XFpjYwn h"Q8b}$^) 应收帐||应收未收帐account receivable
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69NeQ$]( gO- _ 3M7/?TMw{6 新交易||新帐new account
7U"g3a)= Uz8ff _8J.fT$${ >\#*P'y`d 未决帐||老帐old account
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A: m?}6)\ob 现金帐cash account
0i>5<ej,f ZJJY8k ` `UaD6Mc<Mz ZvX*t)VjTz 流水帐running account
/-'}q=M #p&qUw 1n8/r}q'H U9 s& 暂记帐||未定帐suspense account
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=5yxL _J#zY-j 过期帐||延滞帐overdue account||pastdue account
G>}255qY xLajso1g69 1R%.p7@5QU *:7rdzn 杂项帐户sundry account
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# 详细帐单||明细表detail account
_;y9$"A {}przrU^c O=t_yy a58H9w"u) 呆帐bad account
+\]\[6 vh%B[brUJ WpP}stam/ ;igIZ$& 会计项目title of account
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b8t7u C{rcs' !;A\.~-!G 会计薄||帐薄account-book
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Y^6 C}Cs8eUn 营业报告书||损益计算表account of budiness||business report
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s bAqA1y3= +O{*M9B W{+2/P 借贷细帐||交验帐account rendered
Yj49t_$b <%eG:n,# ~36!?&eA8 {VRf0c 明细帐account stated
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~ k y7Gwc 与…银行开立一户头to open an account with
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}my`K lL3U8}vn 与…银行建立交易to keep account with
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:x8fl T8$y[W-c Y:[u1~a 7?_CcRe 继续记帐to keep account
&h/Xku&0 |Rk@hzM2S ~f98#43 rV#ch( 与…有交易to have an account with
gM:".Ee 46h<,na?, wmLs/:~ +mn[5Y} : 作成会计帐||有往来帐项to make out an account with
zrb}_ kffcm/ e\L8oOk#r iYy1!\ 清算||清理债务to make up an account
26h21Z16q xy;;zOh` XSLFPTDEc 'H;*W |:-] 清洁帐目||与…停止交易to close ones account with
Avb\{)s+ tWcHb # Dlvz) NzvXN1_% 结帐to close an account
tR$NRMZ. P&Vv/D <e6#lFQqK ckCE1e>s 清理未付款to ask an account||to demand an account
~t~|"u"P =I_'.b 3JR+O<3D +NUG 结清差额to balance the account with
eHUOU>&P] H Pz+Dm !4+<<(B=E m8[j #=h 清算to settle an account||to liquidate an account||to square an account
OjA,]Gv6 V0mn4sfs Ny/MJ#Lq Q7CsJzk~) 审查帐目||监查帐目to audit an account
;O,jUiQ } Q+|W=2t [:*)XeRK {'H(g[k 检查帐目to examine an account
vl)l' 8&dF FS1z`wYP >H,*H;6 转入A的帐户to charge the amount to As account
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f u*9V&>o 以计帐方式付款to pay on account
(QB2T2x f|(M.U- !;'=iNOYR N'=gep0V@ 代理某人||为某人on ones account||on account of one
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yz _ Ax}JLPz5' 为自己计算||独立帐目on ones own account
FpU>^'2] DtnEi4h, xgtR6E^k _o~nr]zx 由某人收益并负风险on ones account and risk||for ones account and risk
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(4ED sDV Q#}a |4`{]2C 由某人负担for ones account||for account of one
/qw.p# f%hEnZv \73ch 5F"jkd+ 按某人指示||列入某人帐户by order and for account of one
P!k{u^$L akQ7K hpk7 Anp 8dhUBJ0_ 列入5月份帐目for May account
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=+WRjF 编入某中帐项下to pass to the account of||to place to the account of
e>7i_4(C Z/J y'$x 5kXYeP3: rrv%~giU 寄出清算书to send in an account||to send in render an account
:Ux_qB ig &Y gZ1?G-Q v.5+7,4 支票薄cheque book
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q igAtRX%Qx W@!S%Y9 v*yuE5{ 支票陈票人cheque drawer
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t&DEb_"De c[Zje7 @ 1ZRT:N<- ~y[7K{{ ;T 不记名支票cheque to bearer||bearer cheque
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~upQaR 记名支票||认人支票cheque to order
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.3!1` L3 y18Y:)DkL 到期支票antedated cheque
tFl"n;~T sUm' &]-DqK7 R_xRp&5 未到期支票postdated cheque
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Gw :p6M= G 9vpt M 保付支票certified cheque
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?P;k !$>R j -n5)w*b, 未获兑现支票,退票returned cheque
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横线支票crossed cheque
8SS|a ##4HYQ%E ROZF)|l w"&n?L 普通横线general crossing
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Q 5.J.RE"M 特别横线special crossing
, SnSW-P "Os_vlapHo zs#@j v$ yJe>JK~) 空白支票blank cheque
dN[\xVcj >~+ELVB& % +\."eC %BB%pC 失效支票,过期支票stale cheque
_/<x U_c *6CK QoH6 d4z/5Oa 普通支票open cheque
iM3V=&) r0 uwPf "`1bA"E y Fq&8 x<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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? 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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a(- 支票换现金||兑现to cash a cheque
)p%E%6p 7EO_5/cY l_%6 |*tp16+6 清理票款to clear a cheque
Z0r?|G0 As<bL:>dE &W6^sj*k5U gCY';\f! 保证兑现to certify a cheque
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/=&_6 3I-MdApT !0mI;~q| F q{;:SgZ 填写支票数额to fill up a cheque
,:\|7 F h>OfOx/{q9 %FI E\9 <B8!.|19 支票上划线to cross a cheque
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f q.`NtsW!\+ l"]}Ts# 开发支票to make out a cheque
t |A-9^t'! %;YHt=(1*X Czu\RXJR oIj#>1~c% 签发支票,开立支票to draw a cheque||to issue a cheque
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xp)a%=7 #"iu|D gQ1;],_ C#Iybg 透支支票to overdraw a cheque
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@Wt>YI w%BL 背书支票to endorse a cheque
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!'N\7 请付票款||清付票款to pay a cheque||to honour a cheque
AoL2@C.C%D >_ 2dvg=U :@A9](gI ut/=R !(K 支票退票to dishonour a cheque
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oc0G| 拒付支票to refuse a cheque
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拒付支票to stop payment of a cheque
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0 EV@X*| w N `F~n%N *U=s\ 提示要求付款to present for payment
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0+j?>#X `W/>XZl+t 'K{Z{[s{ 见票即付持票人payable to bearer
6- B|Y3)B 5 -RsnF ls:w8&`* XtSkh] #z! 支付指定人payable to order
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; mg.kr: 已过期||无效out of date||stale
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1;. xx9 g''Q 请给出票人R/D||refer to drawer
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^qQZT] UH-*(MfB 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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7 `gf0l /d kH7(@Pa Tl[!=S 文字与数字不一致words and figures differ
E`de7 (~wqa 3 bU:EqW\( ^ w\i\Wp,FP 支票
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k" PayyAC 时间已过account closed
O5kz5b>Z K<ft2anY5 Ne{?:h.! Zxs|%bQ 更改处应加盖印章alterations require initials
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N&g3t%F 时间已过effects not cleared
"(z5{z?S ^!ZC?h!rG LzXmb 7A hYNY"VB 停止付款payment stopped
*%fi/bimG VE{3} S :f}9($ CpeU5 o@ 支票毁损cheque mutilated
]X5 9 _'>oXQJ EwC{R` *@v)d[z_ 汇款||寄钱to remit||to send money
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vJf/90$ 寄票供取款||支票支付to send a cheque for payment
dx&'fe*? y 4I6 bM!_e3ik; M&@b><B 寄款人a remitter
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V#t%/l 收款人a remittee
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z !GLz)#SBl hp*/#D 国外汇票foreign Bill
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o[x2u~n\ 国内汇票inland Bill
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X(z;|l45 }Q?c"H!/ k*E\B@W> 跟单汇票documentary bill
8U>B~9:JO K[Kh&`T cU@SIJ) ujaGNg?, 空头汇票accommodation bill
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<. \h D dU+ *:t|qgJI#+ 原始汇票original bill
~\.w^*$#Y 8x8uo Nz+949X h\.zdpR 改写||换新票据renewed bill
ph [#QHB c^u"I'#Q B}?5]N==] OCJnjlV% 即期汇票sight bill||bill on demand
.ir<s>YM TUDr\' @/f Bck7\ #u"k~La …days after date||…days after date…日后付款
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Nt mc_ch$r! 4EZ9hA9+ …months after date||…months after date…月后付款
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@G; o .k9{Yv0 K]|> Et` 见票后…日付款…days after sight||…days sight
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T%), 见票后…月付款…months after sight||…months sight
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*?*6q 同组票据set of bills
(v|}\?L ~aOuG5XK 7.@TK& 0iK;Egwm 单张汇票sola of exchange||sole of exchange
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XJn@J 远期汇票usance bill||bill at usance
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o{EC&- $:j G- r 长期汇票long bill
S:q3QgU=X \nB8WSvk2W vRxM4O~" f<*Js)k 短期汇票short bill
nJ"YIT1K]p mp?78_I) pY~,(s|Qb vZ N!Zl7S 逾期汇票overdue bill
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+ 宽限日期days of grace
rs*Fy@ C?= P G4;3cT3' jhX[fT1m 电汇telegraphic transfer (T.T)
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邮汇postal order||postal note (Am.)||post office order||money order
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#D9e$E(J^ 本票promissory note (P/N)
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D4d .R8 HZ}3 h:)Ci!D; kR@Yl Yo 押汇负责书||押汇保证书letter of hypothecation
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t ^(f4*m6` JwRF(1_sM 副保||抵押品||付属担保物collateral security
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)r' %Lrd6i_j 担保书trust receipt||letter of indemnity
;.Ie#Vr1N 0T5=W U ,prF6*g+WE lvpc*d|K 承兑||认付acceptance
8dOo Q w[-Fm+A> h~,JdDV8l* mNAY%Wn6k 单张承兑general acceptance
%F9{EXJy &Q=ZwC7# $BDBN_p ,chf~-d 有条件承兑qualified acceptance
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>x@P|\ \mN[gT}LHm LsGiu9~S 附条件认付conditional acceptance
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\#x}q'BC4 /_-;zL 部分认付partial acceptance
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