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。
NG S/lKz 会计报表statement of account
M[TgNWl/[ o*r\&!NIw ]u2!)vZh' R<k4LHDy 往来帐目account current
$i~DUT( ^>k [T. T4\,b 'SOp!h$ 现在往来帐||存款额current accout
OZk(VMuI \[Rh\v& 4y)"IOd#| | LfH,6 销货帐account sales
VCvuZU{< tr/S*0$ *,pG4kh! m=j7 vb 共同计算帐项joint account
})T_D\2M bU_9GGG| O]lWaiR` s*(Y<Ap7d 未决帐项outstanding account
hc~--[1c: *^" 4 ) .c~;/@{ X3RpJ#m"' 贷方帐项credit account||creditor account
htMpL =%$ _)=}J xN2{Vi{ad 3go
!P]) 借方帐项debit account||debtor account
zy5@K) "t4~xs`~X {-<h5_h@ - +
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u 应付帐||应付未付帐account payable
#sNa}292" ^qV*W1|0 M,cI0i 9[$g;}w 应收帐||应收未收帐account receivable
,:;nq> ; T6AFwo,Q OL=IUg" Ep?a1&b 新交易||新帐new account
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o[\Aec: %2/WyD$U o+6Y/6Xp@ 未决帐||老帐old account
1N:eM/a O^sgUT1O N}.h_~6 }$g5:k! 现金帐cash account
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AN0 5#WZXhlc} 流水帐running account
r1F5&?{q 8kO|t!?:U C5;"mo- V3F2Z_VH2 暂记帐||未定帐suspense account
B>9D@fmzs #pOW2 Uj8\ EeL~`$f k]I<% 过期帐||延滞帐overdue account||pastdue account
S{fNeK dd98vVj Z>Sv[Ec i,b>&V/Y$ 杂项帐户sundry account
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"' o7hjx hmC ){8^l0b +a;:7[%& 详细帐单||明细表detail account
sA}=o.\j: !aIIjWz] 5UjXpS &b{L|I'KYT 呆帐bad account
L;grH5K5 Z\LW<**b _(oJ8h( :)mV-(+o 会计项目title of account
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UY2eQJ{U #!Kg?BR2 Eepy%-\ 会计薄||帐薄account-book
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TLO-$>h z[CCgs&vqe 营业报告书||损益计算表account of budiness||business report
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62V NYt coU`2n/ +gK7`:v4O* 借贷细帐||交验帐account rendered
8 I,(\<Xv 9SMM%(3, r =p^*y-z s)&"ga 明细帐account stated
.XYSO /5zzzaj{ rK)%n!Z WS2TOAya) 与…银行开立一户头to open an account with
k6G23p[9 MqXA8D &ec_jxF fZXd<Fg+ 与…银行建立交易to keep account with
#YjV3O5< r ZGA9duy 1 5rE|m^ 1~ZDHfd5 继续记帐to keep account
&Sc0l/ Q/0;r{@Tq} ?Tb'J`MO IKAF%0[R|j 与…有交易to have an account with
RI-whA8+ g/JAr< $]Y' [pE@ 2lXsD;[ 作成会计帐||有往来帐项to make out an account with
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清算||清理债务to make up an account
gy~M]u{ M>1V3sM !)_5 z<
hq\KSFP 清洁帐目||与…停止交易to close ones account with
}2DeqY #`}g?6VHo %xWmzdn 5C{X$7u 结帐to close an account
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F{ qI?LG LOe!qt\& `M"b L|[R [y>Q3UqN 清理未付款to ask an account||to demand an account
-hhE`Y ]:]2f9y rA{h/T" <}B|4($ 结清差额to balance the account with
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:NHReMT 清算to settle an account||to liquidate an account||to square an account
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&7 zM[WbB+"m &tp5y}=n $0cMrf@ 审查帐目||监查帐目to audit an account
LhV4 ^\+ x-Xb4?{ w&C SE xp><7{ 检查帐目to examine an account
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C8NbxP 转入A的帐户to charge the amount to As account
Rra(/j<rQ ?;uzx7@F .8.ivfmJh zA-?x1th& 以计帐方式付款to pay on account
zIRa%%.i< ho^1T3 u'?t'I gxt2Mq;q~} 代理某人||为某人on ones account||on account of one
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( UcJx x40R)Led 为自己计算||独立帐目on ones own account
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KT`/d I0)iC[s8; [iL2c=_ 2evM| Dj 由某人收益并负风险on ones account and risk||for ones account and risk
X3a:*1N \k;raQR4t* h1)p{5}H GlD@Ud>o) 由某人负担for ones account||for account of one
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t %y8w9aGt mc9$" Q5 ohaxjF 按某人指示||列入某人帐户by order and for account of one
E7*1QR{Q _);1dcnR .fQDj{ d@#=cvW 列入5月份帐目for May account
n7{1m$/ QKHm OVh] Qj3UO]> zxwpS 编入某中帐项下to pass to the account of||to place to the account of
9';0vrFeM +{Q\B}3cj1 'OF)`5sj Blaj07K 寄出清算书to send in an account||to send in render an account
1l1X1 iW |]-Ba\ .l#Pmd! rEddX 支票薄cheque book
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{bcp$ 支票陈票人cheque drawer
D0"+E* 4I,@aj46 RsrZ1dhPvV ?]paAP;4 持票人cheque holder
%\5y6 L i< c " I _T k Mwt&6wS 不记名支票cheque to bearer||bearer cheque
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%7>= 记名支票||认人支票cheque to order
xnh%nv<v{ y{jv-&!xB EaP#~x ODEy2). 到期支票antedated cheque
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UDQ# 未到期支票postdated cheque
/~AwX8X P *%bG 4 8<_WtDg L^ +0K}eD 保付支票certified cheque
*w@>zkBl Dvx"4EA{7{ T-<^mX[} W^yF5 未获兑现支票,退票returned cheque
-3w? y ~zRW*pd w#JF7; 2\s-4H|
q 横线支票crossed cheque
*riGi c6?5?_ne ,t)mCgbcO QQrvT,] 普通横线general crossing
uO":\<1# x,p|n kxf'_Nzy 2;kab^iv' 特别横线special crossing
,'ndQ{\9 "%}PVO! kdoE)C O#k?c } 空白支票blank cheque
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|l93Rb` $*2uI?87}: 失效支票,过期支票stale cheque
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i\`[0dfY 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
v4qvqGK z?yADYr9 !(o)*S <:%Iq13D 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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s 支票换现金||兑现to cash a cheque
ZNuyGo; V;)'FJ)] 9OTw6 )@Bt[mfrVD 清理票款to clear a cheque
PHz/^p3F |Yk23\! ^K;,,s;0 HD`Gi0 保证兑现to certify a cheque
}K&K{ 9} [F6=JZ jo"[$%0` bJe^x;J9 填写支票数额to fill up a cheque
np)-Yzr #b{otc) m=opY~&h @9QHv 支票上划线to cross a cheque
ZegsV| A70_hhP O'!k$iJNb o+q5:vJt 开发支票to make out a cheque
!'PPj_Hp] MiRMjQ2 -@i2]o 6?hv,^ 签发支票,开立支票to draw a cheque||to issue a cheque
lffw7T~ (j cLzq d;dcLe 1{u;-pg 透支支票to overdraw a cheque
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R;,&CQUl 背书支票to endorse a cheque
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请付票款||清付票款to pay a cheque||to honour a cheque
&<v#^2S3 VS 8|lgQ )iEK7d^- hDz_BvE 支票退票to dishonour a cheque
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~kU y0rT=kU ,ZH)[P)5P 拒付支票to refuse a cheque
5bMVDw/ %P yU3 C~6aX/: 9hLPo 拒付支票to stop payment of a cheque
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*d(wOl5[ } |sP;Rpu 提示要求付款to present for payment
PJb_QL!9 'kYV}rq;l 5"@<7/2qI J7mT&U&Ru 见票即付持票人payable to bearer
lOZ.{0{f, #%+IU 8xL-j2w GJ?rqmbL 支付指定人payable to order
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已过期||无效out of date||stale
$\0j:<o R=8!]Oi6 fzSZ>I0R ] niWRl 请给出票人R/D||refer to drawer
7E|0'PPR f~"3#MaV Lu-owP7nB V1j&>-]]9* 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
'v\!}6 3,iL#_+t @dcW0WQ\ rytizbc 文字与数字不一致words and figures differ
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v 2X6y^f';\ 支票
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J'2R-CI, 时间已过account closed
VX;u54hS )Cx8?\/c=x kqHh@]Z0' !nykq}kPN\ 更改处应加盖印章alterations require initials
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LzgD#Kz 时间已过effects not cleared
~|!q>z *~fN^{B'! BH*vsxe <5L!.Ci 停止付款payment stopped
u,oxUySeG 21cIWvy GW}KmTa]& + E S.O]?> 支票毁损cheque mutilated
;z%& 3u/ o AQ92~b %/'[GC'y! Q~*A`h# 汇款||寄钱to remit||to send money
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($ cYGZZC8 |K ifBJ$x(B. yy#Xs:/ 寄票供取款||支票支付to send a cheque for payment
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O<%U*:B 寄款人a remitter
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- 7JDE> <{cPa\ h`n>6I 收款人a remittee
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b137 X\$M _b>O 国外汇票foreign Bill
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fX uCUBs(iD 国内汇票inland Bill
*|` ' L J(l6(+8 SQt$-<>4\ WG^D$L: 跟单汇票documentary bill
ViVYyA O050Q5zy [NKWudq Rl S=^}> 空头汇票accommodation bill
+rql7D0st 3K#e]zoI i[YYR,X| EIF[e|kZ< 原始汇票original bill
C-2n2OM. Gn_v}31d% tv;3~Y0i Mz"kaO 改写||换新票据renewed bill
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,e, 即期汇票sight bill||bill on demand
C8n1j2G\ Pb~S{): _wX'u,HrC p=r{ODw#3 …days after date||…days after date…日后付款
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{O"dj;RU +SP5+"y@ r+Z+x{ …months after date||…months after date…月后付款
Dd{{d?;B vhUuf+P* B!-
W765Y "#JoB X@yE 见票后…日付款…days after sight||…days sight
wTTQIo60 d3 N %V.w 1w5p*U0 ; 8[y7(Xw 见票后…月付款…months after sight||…months sight
_c #P oYqC"g&4Z 'dht5iI;Yw o<!#1#n+: 同组票据set of bills
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yBr{nFOgdY 单张汇票sola of exchange||sole of exchange
GvVuF S>y g6*}&.& e%f8|3<6 iu:e> r 远期汇票usance bill||bill at usance
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`nQ=7 +nqOP3 y\%4Dir nDPfr\\ 长期汇票long bill
fmSA.z %_3{Db`R> K+GjJ8 ^7_<rs 短期汇票short bill
fh 2Pn!h+ Q.8Jgel1 \ oL+O| =Of#Ps) 逾期汇票overdue bill
{fS/ZG"5<t >&$V"*] J}.p6E~j @%jzVF7 宽限日期days of grace
RSkpf94` ~7Jc;y& MZ+"Arzb _mO\Nw0 电汇telegraphic transfer (T.T)
D)!k '~a!~F~> &2c?g1% cq!>B{ 邮汇postal order||postal note (Am.)||post office order||money order
?Dfgyz ~E`l4'g? c[;I\g XCt}>/"s\h 本票promissory note (P/N)
<vj&e(D^ hxtu^E/ sB"]R%`_ ;PbyR}s 押汇负责书||押汇保证书letter of hypothecation
]w')~yk lc'Jn$O@ 00$W>Gr wv*r}{%7g[ 副保||抵押品||付属担保物collateral security
|E}N8\Gr 4sva%Up czT$mKj3 0_j! t 担保书trust receipt||letter of indemnity
sDwSEg>#B 1 8&^k| 8d>OtDLa 5^5h%~)} 承兑||认付acceptance
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aFbA=6 d:j$!@o 单张承兑general acceptance
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"? R$9i k!!o!r BS $w65/ 有条件承兑qualified acceptance
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AW]12_ jgC/ N2~Nc"L 附条件认付conditional acceptance
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i|2Q}$3t2 部分认付partial acceptance
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