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。
M%/D:0 会计报表statement of account
Vq\6c @,]v'l!u B}W^s;h l-&f81W 往来帐目account current
F3q5!1 DW
I!\lK 4J s>yP dZ*o H#B 现在往来帐||存款额current accout
F&0rI8Nr DQSv'!KFO m<E7cY3mX jVDNThm+ 销货帐account sales
4[?Q*f! wZ^/- 0*q:p`OLw* _R]h]<TQ 共同计算帐项joint account
X*T9`]l6 2.6,c$2tB U+KbvkX wj \vI_%su1N 未决帐项outstanding account
A)xI.Q6 -&c@c@dC ;(XSw%Y
H $hL0/T-m 贷方帐项credit account||creditor account
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/> er53?z7zP. KksbhN{AB 借方帐项debit account||debtor account
7
ir T6O<. [-l^,,E 8)i\d` E_++yK^= 应付帐||应付未付帐account payable
}Eav@3h6 \ .:CL?m# F?UL0Q|u v L8V'mUyD 应收帐||应收未收帐account receivable
;,viE~n 8w{V[@QLn k=LY 6 eA!aUu 新交易||新帐new account
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IcA]<}0!"v U9JqZ! 未决帐||老帐old account
\UXQy{Ex wtZe\h !l'Zar lU\|F5O@# 现金帐cash account
4F'@yi^Gt ^0r@", Cnn,$R=/s G",+jR] 流水帐running account
}\1V;T P?bdjU#_n` dZZHk QPBf++| 暂记帐||未定帐suspense account
C4b3ZcD2 mk[n3oE1 &R 0BuFL8 ;$W|FpR2 过期帐||延滞帐overdue account||pastdue account
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7\nCRY il:+O08_ *{XbC\j &)rmv 杂项帐户sundry account
k(T/ydrw >:Rc%ILym jML}{>Gy8S '06[@Cw 详细帐单||明细表detail account
\;Ii(3+v; ]Fa VKC~3 Z{%h6"" %R}}1 呆帐bad account
Wt_@ vs@.O k+_pj k T;I a;<mfE 6}[W%S]8 会计项目title of account
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NWT6 会计薄||帐薄account-book
(d@lG*K U*)pUJ{&t !)ee{CwNc C]{43
营业报告书||损益计算表account of budiness||business report
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~EO-G y6;A4p> vX&Nh"0H& 借贷细帐||交验帐account rendered
$l Y ,LG6py&aT CmM K\R. XD9lox 明细帐account stated
Qb/qUUQO;0 U ^[<G6<9] 4h?[NOA" e;!si>N 与…银行开立一户头to open an account with
_bu, 1EM tZwZZ0]Z LY/K,6^a W$
M4# 与…银行建立交易to keep account with
h8Kri}z; M IrJCZsk GoZr[=d Kh}#At^C8e 继续记帐to keep account
a*!wiTGf ^lf{IM-Y u1(`^^Ml Beqzw0 与…有交易to have an account with
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=)9O cd#@"&r 作成会计帐||有往来帐项to make out an account with
pvD\E l>Z"y\l= _|`S9Nms {+!m]-s 清算||清理债务to make up an account
w>J|416 &V:iy ymiOtA Z +\2{{~_z 清洁帐目||与…停止交易to close ones account with
EE=!Y NP] cE$7CSR UW_fn jIaAx_ 结帐to close an account
_f8Wa u# " p<: bPw s sUWr=mD Cj#$WZga% 清理未付款to ask an account||to demand an account
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/ |>Qj] 结清差额to balance the account with
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4<Sm_h 清算to settle an account||to liquidate an account||to square an account
j}ywdP`a 2x<,R/} #(=8
RA:@ yY_Zq\ 审查帐目||监查帐目to audit an account
ZxFRE#y~2 .zZee,kM @(<C { i=jwk_y 检查帐目to examine an account
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K/v LVP2jTz agp`<1h9 +"Flu.+[' 转入A的帐户to charge the amount to As account
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H0r@dn &c>%E%!" !tJQ75Hwv 以计帐方式付款to pay on account
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"Xcd8: 代理某人||为某人on ones account||on account of one
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K-do |qTvy,U[ &8$Gyu g9C/Oj`I 为自己计算||独立帐目on ones own account
:+#$=4 pZHx n .is+2t Z$jqB~=^e 由某人收益并负风险on ones account and risk||for ones account and risk
d^h`gu~3 5,dKha GYH{_Fq _[F (8Qx" 由某人负担for ones account||for account of one
t@r>GHO F/
p/&9 qHVZsZ orBB5JJ 按某人指示||列入某人帐户by order and for account of one
:`Kv\w. Pa)'xfQ$Y6 # `L?24% 7]sRHX0o% 列入5月份帐目for May account
WAq!_xE +q*WY*gX YF8;s4 cPunMHD 编入某中帐项下to pass to the account of||to place to the account of
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lEU~ gpT~3c;l= 寄出清算书to send in an account||to send in render an account
c o 8bnH xu%_Zt2/?j 65 ]>6D43 pTeN[Yu? 支票薄cheque book
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}%#| _p*a`,tK !#y_vz9 支票陈票人cheque drawer
~#MXhhqB wE~&Y?^ 4yK{(!&i+ s@02?+/ 持票人cheque holder
k%D|17I \^o I3K0` e@h(Zwp (zr2b 不记名支票cheque to bearer||bearer cheque
1R.|j_HYy XgI;2Be+&a ~`97?6*Ra
43.Q);4 记名支票||认人支票cheque to order
JIc(hRf9> t7-6A +-r ~-b s Uee(1 到期支票antedated cheque
f/95}6M 8AVtUU T{So2@_& x?7z15\ 未到期支票postdated cheque
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yrn} g@zhhBtQ 保付支票certified cheque
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5[y+X|Am H-,p.$3} 未获兑现支票,退票returned cheque
dL]wu!wE e_YTh^wU j=dGNi)R O70#lvsM; 横线支票crossed cheque
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j%C 2kcDJ{( 普通横线general crossing
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7NvnCs r$:hiE@ WF_v>g:g 特别横线special crossing
11vAx9 s:K'I7_#@ :b0|v`FU K&VMhMVb 空白支票blank cheque
=w!2R QB !k Heslvi .ah[!O )(9[> _+40 失效支票,过期支票stale cheque
I!#WXK iA<'i8$P q/^?rd a/</P
|UG 普通支票open cheque
V.%LA.8 T/FZn{I VAo`R9^D# 3a|pk4M 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
v\@pZw=x F`La_]f?b\ #KNl<V+c}1 )5NWUuH 5 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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yWORiXm Vr@tSc& Qz89=#W 支票换现金||兑现to cash a cheque
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* W^7yh&@lU 清理票款to clear a cheque
.D*~UI ][KlEE>W2 Gr>CdB>~+ z9!OzGtIR 保证兑现to certify a cheque
CH#K0hi hQ}_(F_H )~Gn7 A2ufET 填写支票数额to fill up a cheque
qyAnq%B} a`8]TD artn _ FUf.3@} 支票上划线to cross a cheque
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&7NF}CF2 开发支票to make out a cheque
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签发支票,开立支票to draw a cheque||to issue a cheque
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! 5F!Qn\{u{ 透支支票to overdraw a cheque
w3 kkam" in5e * sgDSl@lB MN8>I=p 背书支票to endorse a cheque
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v C\ joDAD 请付票款||清付票款to pay a cheque||to honour a cheque
*u:,@io7'G :|$cG~'J s7HKgj wdAKU+tM 支票退票to dishonour a cheque
(w{T[~6 W/%hS)75 mE5{)<N:C 8{QCW{K 拒付支票to refuse a cheque
.k-6LR _5H~1G%q MPDRMGR@i S0Io$\ha 拒付支票to stop payment of a cheque
?wv^X`Q*~ U<Tv<7` Ov<c1y;f sQj]#/yK: 提示要求付款to present for payment
FZO&r60$E 6T|Z4f| `^,E4Q y c|JQ0] K 见票即付持票人payable to bearer
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支付指定人payable to order
Lui6;NY bhGRD{= FZn1$_Svr "?F[]8F.b 已过期||无效out of date||stale
rdd-W>+ z@,(^~C_ CuH4~6 38T]qz[Sn 请给出票人R/D||refer to drawer
Sh1$AGm ;y. ;U#O Sir1>YEm tM;cvc`/ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
pi~5}bF!a bL`\l!qQx; &Z[+V)6,, Z{BK@Q4z 文字与数字不一致words and figures differ
p<(a);<L Uz_p-J0 !.X/(R7J x?V^l* 支票
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.:f ao' 时间已过account closed
\1gAWUt(' 6WQN!H8+^ W{.:Cf9 !L{mE&
更改处应加盖印章alterations require initials
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C5-u86F 时间已过effects not cleared
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<# eu" m0Q 停止付款payment stopped
$(;Ts)P 5I2 h(Td $3l#eKZA e-P{)L<s5 支票毁损cheque mutilated
VD7-; X!LiekU!D s=-?kcoJ2d C_/eNu\I 汇款||寄钱to remit||to send money
Cip|eM &l DJgM>&Y6, hG.}>(VV -e(<Jd_= 寄票供取款||支票支付to send a cheque for payment
6Aqv*<1=62 ?]Hs~n- )cRHt: Uz,P^\8^$ 寄款人a remitter
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c [&*irk NR(rr. qjkWCLOd 收款人a remittee
M !"Q7>d q`{@@[/(y XchD3p+uB _ps4-<ugC 国外汇票foreign Bill
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m`fdf>gWp 国内汇票inland Bill
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];N 1 跟单汇票documentary bill
hlV(jz KYB3n85 1
y@*4*46v um]*nXIr 空头汇票accommodation bill
xC _3&. ;:[P/eg / zNVJhC Ja*,ht(5 原始汇票original bill
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I}p :%mlsNw 改写||换新票据renewed bill
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&Z0ZWx t"%~r3{ >^9j>< Z 即期汇票sight bill||bill on demand
K[noW Uhh[le2 % AX@bM !$iwU3~< …days after date||…days after date…日后付款
5ip ZdQ^ 78xiT E"BW-<_! l@UF-n~[ …months after date||…months after date…月后付款
C|FI4/-e ~rOvVi&4 ^v;8 (eF U/U_q-z] 见票后…日付款…days after sight||…days sight
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,82?kky 见票后…月付款…months after sight||…months sight
?j!/Hc/b4 -y&>&D x51p'bNy <Vyl*a{% 同组票据set of bills
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.sA 单张汇票sola of exchange||sole of exchange
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WoTo ,q **9[e[(X 远期汇票usance bill||bill at usance
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0R+<^6^l) 长期汇票long bill
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{xI2 $I4JKh G\f:H%[5[ 短期汇票short bill
S^e e<%- Q;2kbVWY Y5IQhV. a!x?Apww 逾期汇票overdue bill
OOus*ooo2 pi*?fUg!W >?X(,c FO|Eg9l 宽限日期days of grace
uhmSp+% [QT
H ~ P'5Q}7 L{6Vi&I84[ 电汇telegraphic transfer (T.T)
olDzmy(=W* MIAC'_<-e 60p*4>^v 9@p+g`o 邮汇postal order||postal note (Am.)||post office order||money order
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LO [*=UH*:'N ^MZ9Zu_ 本票promissory note (P/N)
{1wjIo"ptg ~rz%TDX0\ Mg^3Y'{o A}03s6^i; 押汇负责书||押汇保证书letter of hypothecation
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a4:Jdr Ria*+.k@"B )d?L*X~y' 副保||抵押品||付属担保物collateral security
tj!~7lo QW@`4W0F q&k?$rn pB]+c%\ 担保书trust receipt||letter of indemnity
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P&Y u#34mg.. 承兑||认付acceptance
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\r1<D RT=(vq @ .[:*bo3 单张承兑general acceptance
{{4Sgb Jp`qE Y)v_O_` Rlf#)4 有条件承兑qualified acceptance
w=75?3c7 F RV+0C&0ff J{5&L &4 m3K .\3 附条件认付conditional acceptance
3/((7O[ };;6706a A@ lY{e &!FWo@ 部分认付partial acceptance
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