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。
RD4)NN6y5} 会计报表statement of account
9NT;^K^I jBC9Vt;B jmFN*VIL }:%pOL n 往来帐目account current
cNVdGY%& 1 W0; YcT] 2
zy^(%a |}`5<a!6U 现在往来帐||存款额current accout
--9mTqx UyQn onS b>i=",i\ 5-OvPTY`M 销货帐account sales
|(%H O@i c;^ J!e pR"qPSv' +6=!ve} 共同计算帐项joint account
c&++[ ZwMw g t @I&"P:E0F; _a&|,ajy> 未决帐项outstanding account
2]+.8G7D% a3;.{6el)H D}T,z asg>TOW 贷方帐项credit account||creditor account
Cu:Zn% b5DrwX{Ff ca=e_sg :~(im_r 借方帐项debit account||debtor account
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Rra7 Iqsk\2W]a3 Bu1z$#AC 'T[
zh#v>S 应付帐||应付未付帐account payable
+HX'A C }kj6hnQ ^aXBt Z=0W@_s 应收帐||应收未收帐account receivable
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>v[(w1?rX f[b YjIX 新交易||新帐new account
$T6Qg(p ?_aR-[XRg mB{{o}'<u LzRiiP^q 未决帐||老帐old account
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DCs 7g)3\C L2'd sOn 现金帐cash account
d 4]%Wdvf <+gl"lG 0>iFXw:fn FE}!bKh 流水帐running account
#ja`+w} ]%|WE %v[Kk-d |8 bO5l: 暂记帐||未定帐suspense account
`fZD%o3l cO,V8#H (:QQ7xc{} J\3} il
N 过期帐||延滞帐overdue account||pastdue account
N;'HR) #OWs3$9
hyiMOa xXZKj 杂项帐户sundry account
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]Oxx{|} 详细帐单||明细表detail account
rxj@NwAno ex\W]5 p{q!jm~Nq GQ2PmnV+ 呆帐bad account
`8;,&<U'` Tz[?gF.Do j;20JA/b
{kPe#n>xT 会计项目title of account
nS+FX&_ 'B (eMnLg x} &a{; g&+Y{*Gp 会计薄||帐薄account-book
KO"Jg-6r| dHG Io ("E!Jyc! pAil]f6 营业报告书||损益计算表account of budiness||business report
0UGiPH,() j\'+wVyo :vK(LU0K pSQCT 借贷细帐||交验帐account rendered
5U{4TeUH |vfujzRZ =1*%>K z0 2}&^Zzk 明细帐account stated
mT6q}``vtG OyJsz]b} M 2K]IlsMO& kxm:g)`=[ 与…银行开立一户头to open an account with
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kqD*TJA 1iJ0Hut}d 7k[pvd|L 与…银行建立交易to keep account with
N&fW9s} 19F ;oFp sK@Y!oF}\ v._Egk0 继续记帐to keep account
)C>}"#J> @%OPy|=,{ JG@L5f ?aFr8i:)M 与…有交易to have an account with
&_9YLXtMi; 7deAr$?Wx C5es2!^-]O F1gt3 a
e 作成会计帐||有往来帐项to make out an account with
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93A ]6{(Hjt W?qpnPW 7~wFU*P1 清算||清理债务to make up an account
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3 j?:`-\w5 @up&q 清洁帐目||与…停止交易to close ones account with
]?0{(\ &|Lh38s@$# m$fQ `XzU 0A#*4ap 结帐to close an account
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zg6 v:rD3=M- 清理未付款to ask an account||to demand an account
LH=d[3Y ud0QZ X q&zny2]) C=N!z 结清差额to balance the account with
z,pNb%*O -$+,]t^GV Hf VHI1f Ci~f#{ 清算to settle an account||to liquidate an account||to square an account
fL!V$]HNt [34zh="o }@Xh xZu h&lyxYZ+T$ 审查帐目||监查帐目to audit an account
VmN}FMGN vO\:vp4fH $hh+0hs w#*/ y?"D 检查帐目to examine an account
\V]t!mZ-}l WgE@8 9 Hx$.9'Oq\Q :qxm !P 转入A的帐户to charge the amount to As account
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U5,mOz r0>q%eM8 wGg0hL 以计帐方式付款to pay on account
:<L5sp *kP;{Cb` wHx}U M" R7lYu\mA 代理某人||为某人on ones account||on account of one
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35 rwy+~ Qh*)pt]n 为自己计算||独立帐目on ones own account
(~h7rAEc dUIqD l !X-9Ms}(d tl|ijR 由某人收益并负风险on ones account and risk||for ones account and risk
S+r^B?a<oM `%e|$pK oz LH ]* j_p`Ng 由某人负担for ones account||for account of one
{@3z\wMK$ tZbFvk2 42&v% ;R GQb i$kl 按某人指示||列入某人帐户by order and for account of one
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f- ZU .46#`4av /hL\,x2 D&/I1=\( 列入5月份帐目for May account
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n+2%tW 58: :h.: ioxbf6{ 编入某中帐项下to pass to the account of||to place to the account of
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h_.x zVw:7- w8p8 ;@ 寄出清算书to send in an account||to send in render an account
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7g>< RND9D\7 S`0NPGn;@[ $E\^v^LW 支票薄cheque book
t8P PE 1c$vLo832 5MR,UgT M%I@<~wl 支票陈票人cheque drawer
b?8)7.{F{ HJIC<U TkRmV6'w Huc|6~X 持票人cheque holder
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vy[C'a `<U5z$^QTw k[%aCGo 不记名支票cheque to bearer||bearer cheque
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z8"7u/4v{ 记名支票||认人支票cheque to order
xR?V,uV'$& &l m# wksl0:BL {e"dm5 到期支票antedated cheque
d$G}iJ8$mp ?2 f_aY ; `XJm=/f ?T!)X)A# 未到期支票postdated cheque
9%tobo@J~n W3GNA""O T]9m:zX9s G69GoT 保付支票certified cheque
+.kfU)6@ UG](go't y t5H oy XKS8K4" 未获兑现支票,退票returned cheque
pDl3!m nS9wb1Zl wNYg$d0M 6;iJ*2f5V 横线支票crossed cheque
}r%X`i| Z6Fp\aI8@ j.%K_h?V5 bm#(? 普通横线general crossing
y(iY 4<gb36)|4 S6g<M5^R &%mXYj3y5 特别横线special crossing
WQ6"0*er yK%ebq] 2VGg 6% hgj <>H| 空白支票blank cheque
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8xjL: e<cM[6H'D &JP-O60 失效支票,过期支票stale cheque
k{I01 eE@&ze>X X3%Ic`Lq# SF[FmN!^^ 普通支票open cheque
)]htm&q5 hA1-){aw3q )B$;Vs]@i {Ui=b+ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
jE\Sm2G9 O"G >wv bm% $86 iyta;dw9 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
T0z n,ej ;j8)KC kwpK1R4zs "Wo,'8{v 支票换现金||兑现to cash a cheque
Qnd5X`jF# Av' GB H1n1-!%d Bun><Y
@ 清理票款to clear a cheque
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L{57 Z|"p*5O, *+)AqKP\Kv 保证兑现to certify a cheque
UMl#D>:C< $(e#aHB ?';OD3- 6GPp>X 填写支票数额to fill up a cheque
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T 07< /,=@8k!t? ,Uhb 支票上划线to cross a cheque
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?e~w&0b Z[__"^} ,JU@|` _BdE<
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:+Om]#`Vls kVK/9dy-F ';Zi@f" ?;/^Ya1;Z 签发支票,开立支票to draw a cheque||to issue a cheque
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`/ ]I3!fEAWR 透支支票to overdraw a cheque
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w= ib{-A& +)o}c"P! 背书支票to endorse a cheque
{:@tQdM:i8 >SPh2[f ?v>ET2wD dT,o=8fg 请付票款||清付票款to pay a cheque||to honour a cheque
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#V7Pj pvmC$n^zc [q !TIq 支票退票to dishonour a cheque
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k}" N }!IL]0q ,^# yo6- 拒付支票to refuse a cheque
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WV#Up 9]q:[zm^ .tD*2 |2{wG4 拒付支票to stop payment of a cheque
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9 sc,Xw:YO 0RoU}r@z4 提示要求付款to present for payment
!%$`Eq)M^7 jH_JmYd [l,Ei? +TXX$)3% 见票即付持票人payable to bearer
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lP':'P :9k Ty: itC-4^ 支付指定人payable to order
..rOsg{ \L"kV!> @')[FEdW 8<Hf"M 已过期||无效out of date||stale
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o}ZdTf= 1dK*y'rx /~3r;M 请给出票人R/D||refer to drawer
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A 8YbE`32 P-9<YN RsYU59_Y 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
>p"c>V& 8 55z]&5N P'_H/r/# <)3u6Vky9 文字与数字不一致words and figures differ
o_~eg8 {E@Lft- 13>0OKg`# ^jx7@LgS= 支票
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:5{wf Am 时间已过account closed
/{&tY:;m 62zYRs\Y)X Ig
f&l`\ #?S^kM-0 更改处应加盖印章alterations require initials
s=;uc]9g qw^uPs7Uw BBev< yPal<c Hg=";,J
OOo3G~2r 时间已过effects not cleared
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E( 停止付款payment stopped
hbY5l}\5 oaIi2=Tf Jt}Bpg!J fSokm4]vg 支票毁损cheque mutilated
c_4[e5z uo@n(>}EL N u<_} H<PtAYFS 汇款||寄钱to remit||to send money
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hZV a m|F?|1 T[g[&K1Y =ACVE;L? 寄票供取款||支票支付to send a cheque for payment
gMzcTmbc8 G?Q3/y( ']2E {V Gz,i~XX 寄款人a remitter
!:q/Ye3. 6G[4rD& `)T13Xv 0.8 2kl 收款人a remittee
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c
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XovRg, iKX-myCz HTX?,C_ &m-PC(W+ 国内汇票inland Bill
~a ]+#D n>BkTaI H9YW l1BtI_7p 跟单汇票documentary bill
1H6<[iHW ;DFSzbF` #h`
V>; um!J]N^ 空头汇票accommodation bill
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<G|(|E1 t*Sa@$p X= 5xh 原始汇票original bill
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*} ~A'!2 改写||换新票据renewed bill
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aX)I3^ar `6~Aoe pwL;A3$| 即期汇票sight bill||bill on demand
WW4vn|0v <m)$K (^TF%(H 9K{%vK …days after date||…days after date…日后付款
e2s]{obf ,)Me ?!A7rb/tj BJ$9vbhZN …months after date||…months after date…月后付款
gQWa24 7puFz4+f ,(d)Qg [uC]*G]
见票后…日付款…days after sight||…days sight
Mo?~_|} E ~Sb U>=Z-
T *W,]>v0%T 见票后…月付款…months after sight||…months sight
Ugu[|, 8!O5quEc 8@i7pBl@ ,J,/."Y 同组票据set of bills
DFZkh^PFd {XR6>] { C=NUK%? 4>F'oqFF 单张汇票sola of exchange||sole of exchange
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Q|*1 UQ)W%Y;[0 <*16(!k0 60P#,o@G 远期汇票usance bill||bill at usance
K28+]qy[ F,W~,y 1C}NQ!. N60rgSzI 长期汇票long bill
l~c@^! 7X0Lq}G@ i6dHrx]:, iHeN9 cl 短期汇票short bill
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逾期汇票overdue bill
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. 宽限日期days of grace
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$ L| H5DC[bZMb% pWy=W&0~qf :o|\"3 电汇telegraphic transfer (T.T)
1C<uz29 jr)1(**
$+P>~X) ozmrw\_}[ 邮汇postal order||postal note (Am.)||post office order||money order
$G8E 3|k `z{%(_+[ /xsF90c\h "S8uoSF`> 本票promissory note (P/N)
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%)' j/R[<47 sF|5XjQ 0"kbrv2y 押汇负责书||押汇保证书letter of hypothecation
pOGeruu? #xho[\ \n$u)Xj~6^ g<l1z
o`_ 副保||抵押品||付属担保物collateral security
9{RB{<Se! 8K.R= DnC{YK =
Q+;=-1 担保书trust receipt||letter of indemnity
wG~`[>y ( k3u"A_"c "Ue.@> 1Yq?X: 承兑||认付acceptance
A#Iyb){Y uD}2<$PP d6'{rje( Yk)."r&