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。
6NHP/bj<1V 会计报表statement of account
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'WU md!!$+a%| o>bi~(H 往来帐目account current
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K_-m:P 现在往来帐||存款额current accout
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tzk 销货帐account sales
} # L_R \okv}x^L=Z V{w &RJ )+=Kh$VbS 共同计算帐项joint account
5\w*W6y wu`+KUx |]k,0Y3v c3o3i
未决帐项outstanding account
"*N#-=MJF %lGOExV% *N:0L,8 vqO#Z 贷方帐项credit account||creditor account
Oh>hyY)} X(rXRP# nZ (wfNk AXSip 借方帐项debit account||debtor account
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30: d_0(;' S]~5iO_bst 应付帐||应付未付帐account payable
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m@oZj );6f8H@G 4[MTEBx R[S1<m; 应收帐||应收未收帐account receivable
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zvt* w/rJj* v+`'%E -!O8V 新交易||新帐new account
+zq"dj_ \%.oi@A 3dLqlJ^7B -)3+/4Q( 未决帐||老帐old account
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k`PRy QjG/H0*mP KG9-ac 现金帐cash account
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8n[ E A#19&} ~gGkw# 流水帐running account
5|N`:h'9M DI2e%`$ EG$-D@o\I 9p3~WA/M@ 暂记帐||未定帐suspense account
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([ i8-Y,&>V x=Oy 6" 过期帐||延滞帐overdue account||pastdue account
b7I0R;Zj 9+s&|XS* L?N-uocT 9#&H'mG 杂项帐户sundry account
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os? %O" Whe K%mR=u#%& alHA&YC{K 详细帐单||明细表detail account
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呆帐bad account
|pWu|M _' HF_8661g Lw_|o[I} PsXCpyY!s 会计项目title of account
LD5`9- JJ}DYv K/f-9hE F $L6R,%c 会计薄||帐薄account-book
RJerx:] <f8j^ "0#(<zb| 6vE#$(n#a& 营业报告书||损益计算表account of budiness||business report
0;">ETh= 4m91XD ckY#oRQ1 _80L/92 借贷细帐||交验帐account rendered
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6K jK*d w?|qKO 6?KUS}nRS 明细帐account stated
/(hTk& ([>__c/Nd 6fo"k+S Fb%?qaLmCv 与…银行开立一户头to open an account with
d<Q%h?E ?#(LH\$l_ \ f+;X U), HrI>; 与…银行建立交易to keep account with
j8[U}~*^ >Jx=k"Kv+ [w@S/K[_| !ae?EJm" 继续记帐to keep account
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n9={D GuU-<*u(d 与…有交易to have an account with
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)x&uM! 作成会计帐||有往来帐项to make out an account with
l:UKU ! sfn^R+x4,9 2 A!*8w .9B@w+=6 清算||清理债务to make up an account
* BR#^Wt o)@nnqa 2xO[ ?fR _!DH/?aU 清洁帐目||与…停止交易to close ones account with
sV{\IgH/x nf"#F@dk 'hBnV xd& `Tyd1!~ 结帐to close an account
-WqhOZ Q}lCQK/g {._'Q[ `j)56bR 清理未付款to ask an account||to demand an account
S8/~'<out W#P\hx }l$zZ>.\H
O]=jI 结清差额to balance the account with
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C2`B ;2`6eyr q&v~9~^}d 清算to settle an account||to liquidate an account||to square an account
zM&ro,W 2 >O [Y1 8Z\q)T {*GBUv5 审查帐目||监查帐目to audit an account
H6 x O H2IO Lv%t*s2$/ *aCVkFp 检查帐目to examine an account
QH(&Cu, Ii[U% @hg[v`~ 0/f|ZH ~! 转入A的帐户to charge the amount to As account
]i`Q+q[ |U{~t<BF# ^il$t]X5- q5e(~@(z<` 以计帐方式付款to pay on account
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ONQ a}NB6E)- wQy~5+LE -Z,r\9d 代理某人||为某人on ones account||on account of one
B;=Z^$%T ig.Z,R3@r E<3xv;v8r v%*don 为自己计算||独立帐目on ones own account
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Xs (!{*@?S 由某人收益并负风险on ones account and risk||for ones account and risk
i&6U5Va,G =T2SJ) v0)Y, hW K(upzn*a 由某人负担for ones account||for account of one
+\_\53 8TB|Y d9TTAaf A8mc+ Bf( 按某人指示||列入某人帐户by order and for account of one
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>TU XTF[4#WO '62_q8: 列入5月份帐目for May account
=bD.5,F) (N&?Z]|yr l]zQSXip d38o*+JCf 编入某中帐项下to pass to the account of||to place to the account of
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bskoi;)u nrev!h u=qK_$d4 寄出清算书to send in an account||to send in render an account
^rq\kf*] 4pT^* eJ45:]_%I@ )Hin{~h 支票薄cheque book
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p%+` 支票陈票人cheque drawer
!6X6_ +}M #OM'2@ Q+Q"J U *\'t$se+ 持票人cheque holder
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1gBLJ0q $-UVN0= +=9iq3<yfS 不记名支票cheque to bearer||bearer cheque
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Dxk$" J'ce?_\?PY {c3FJ5: Gu$J;bXVj 记名支票||认人支票cheque to order
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7YSt ZHZxr Hm>cKPZ) 到期支票antedated cheque
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)s:kQ~+ T8g\_m g9^\QYh! 未到期支票postdated cheque
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<2.i_ ,h1\PT9ULY 保付支票certified cheque
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{"~[F 2qR 未获兑现支票,退票returned cheque
en{p<]H @ntwdv; 9[VYd ' IxUj(l1Fm 横线支票crossed cheque
Pf4zjc tik*[1it Peph..8 Z fgL"\d} 普通横线general crossing
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}VoO0 I x*F-d2D ws`r\k]3J +Eb-|dM 特别横线special crossing
W f"$ '+$r7?dKP f@ |[pT zP0<4E$M` 空白支票blank cheque
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Zj d_$0 失效支票,过期支票stale cheque
Lct_6? 9A4n8,&sm |=:@<0.' Xlug{ Uh 普通支票open cheque
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s^vC2$) t1iz5%`p} . mO8~Z 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
Y9f7~w^s 8g{Mv#b% cu5}( l[5** ?# 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
"wV c%,ky$'18 NMw5ixl sV5k@1Y 支票换现金||兑现to cash a cheque
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+ Y'P^]Q=}_# L=Aj+ 1S(oi 清理票款to clear a cheque
n7ZJ< ~wl Gl{'a1 YG*<jKcX n)a/pO_ 保证兑现to certify a cheque
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VWdTnu a0JMLLa [I 34)l3UI~ 填写支票数额to fill up a cheque
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fbo 支票上划线to cross a cheque
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开发支票to make out a cheque
7!`1K_v6 g1F9IB42@< `3[W~Cq h-Ks:pcR 签发支票,开立支票to draw a cheque||to issue a cheque
c+ZdfdR T^d<vH OBlQ fOSJdX0e|Q 透支支票to overdraw a cheque
h^IizrqU + rN# jsV1~1:83 m>[G-~0?kI 背书支票to endorse a cheque
T[[E )f1[ i/8OC %T<c8w}dP r#ADxqkaV 请付票款||清付票款to pay a cheque||to honour a cheque
P&c O2 +('xzW pkG8g5(w U[yA`7Zs} 支票退票to dishonour a cheque
fK@UlMC]7 33}p02# ^N ;TCn a&mL Dh/ 拒付支票to refuse a cheque
9XS>;<"2 HCktgL:E= +m}D.u*cp _q-k1$o$ 拒付支票to stop payment of a cheque
%dmQmO, Zn|lL0b{q .Q</0*sp d"ZsOq10D 提示要求付款to present for payment
_iqaKYT$ |l|$Q; j~Ci*'*L :%fnJg( 见票即付持票人payable to bearer
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[8DPZU@ Ho%%voJBS qw|B-lT{: 支付指定人payable to order
iy8Ln,4z( gz:US77 X"f] r5lPO*?Df 已过期||无效out of date||stale
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L l~1l~Gx_&n 请给出票人R/D||refer to drawer
@%MGLR{pH L[+4/a!HQ XaU^^K mX@xV*
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
>n&+<06 j3?@p5E( /5>A 2y 6SAYe%e 文字与数字不一致words and figures differ
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支票
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N40DL_- 时间已过account closed
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4h~( >IS BK[=H 更改处应加盖印章alterations require initials
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PC?XE8o A22'qgKm@ NdI~1kemr =#I/x=L:
:{#w-oC>6P 时间已过effects not cleared
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thk ukee.:{ FbD9G6h5 停止付款payment stopped
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y[x <q4<3A m8 *)@e 支票毁损cheque mutilated
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,^ 汇款||寄钱to remit||to send money
cD<5~ `l (;nh?"5 ?$H=n{iW b;G#MjQp' 寄票供取款||支票支付to send a cheque for payment
5mI}IS|@ E^Z?X2Z to] ~$~Q|> Vfr.Yoy 寄款人a remitter
8SO(pw9 h`MTB!o p}a0z? zW ;
sr. 收款人a remittee
IKeO&]k (5=B^9{R U!524"@%U` Uj)`(}r 国外汇票foreign Bill
r)f+j@KF mA\}zLw+r9 ?Lquf&`vP !='L `. 国内汇票inland Bill
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h@d| ZcrFzi ks(BS k4 {} Zqaf 跟单汇票documentary bill
|il P>b 67P@YL S,qEKWyLd 6F3FcUL 空头汇票accommodation bill
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> "w I73=PfS:m t|}}#Z!I[f 原始汇票original bill
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~ :z%q09.) 改写||换新票据renewed bill
"|d# +C ]R]%c*tA cFloaCz kuo!}QFL 即期汇票sight bill||bill on demand
C\gKJW^]y@ 7) Qq ' )KuLVE}S ->a| …days after date||…days after date…日后付款
?!$:I8T \~I>@SG2W+ #b$qtp!, X~ g9TUv8 …months after date||…months after date…月后付款
cPPTGpqw $3^Cp_p6 AkVgFQg"
n =r>u'wRQ 见票后…日付款…days after sight||…days sight
Q-y`IPtA< 7Nlk:f)*- jF0>wm =nE^zY2m% 见票后…月付款…months after sight||…months sight
D`2w>{Y j4}Q H[U"eS." F%G} >xn 同组票据set of bills
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单张汇票sola of exchange||sole of exchange
O#x=iZI E{{Kzr2$ C,VvbB /J[s5{ 远期汇票usance bill||bill at usance
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Y@2yV(m)o n|eM}ymF+ 长期汇票long bill
j. mla cSYMnB 8Cw3b\ne tYCVVs`? 短期汇票short bill
ZMO ym= W?D-&X^ny kt7x}F(?< C!W0L`r 逾期汇票overdue bill
N}KL' U}DLzn|w )F,z pGG 8\HzFB 宽限日期days of grace
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{H{xd 电汇telegraphic transfer (T.T)
$) m$c5! L"}tJM.d Q2<v: *L ;Pe=cc"@ 邮汇postal order||postal note (Am.)||post office order||money order
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D[\l$( D 3Tqk^5 本票promissory note (P/N)
8~y&" \ 61](a;Di 5:(/k\9+yv OxN[w|2\4 押汇负责书||押汇保证书letter of hypothecation
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D_ v c/E'GG%Q% P~s u]+ C%H?vrR 副保||抵押品||付属担保物collateral security
2])e}&i -`UOqjb]3 J;'H],w}f GI6]Ecc 担保书trust receipt||letter of indemnity
z0@BBXQ` 0[E\h ch33+~Nn D!&]jkUN 承兑||认付acceptance
UjS+Ddp 3:T~$M`] nWA>u J5 Ko0?c.l 单张承兑general acceptance
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0]{8v% v[V7$.%5Q 有条件承兑qualified acceptance
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C1 wHh6y? g\ 附条件认付conditional acceptance
t1wzSG 6q^\pJY%&7 (__$YQ- A?ho<@^ 部分认付partial acceptance
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