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。
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C 会计报表statement of account
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O~D}&M@/R 往来帐目account current
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A=,m 现在往来帐||存款额current accout
^O?$}sr /v8qT'$^ #qPk ,a ILQg@Jl 销货帐account sales
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tf5}(, qj|GAGrQ2 Kb}N!<Z* ?]})Xf.A 共同计算帐项joint account
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V=c&QPP { sZrI5 |k)u..k{> 未决帐项outstanding account
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GXC`^+ W=DQ6. 贷方帐项credit account||creditor account
kTzZj|l^\ bNC1[GG[ ZpZ~[BtQ ~(^[TuJC 借方帐项debit account||debtor account
a5)+5 M,9WF)p)V J@$>d tpVtbh1)u 应付帐||应付未付帐account payable
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/W=Q1R $UH_)Q2#J^ 55AG>j&41 4Qw!YI#40$ 应收帐||应收未收帐account receivable
8xNKVj)@ EH[ ?*>+s 0}ZuF. &K7g8x"x. 新交易||新帐new account
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[ wCdUYgsPT" 未决帐||老帐old account
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4^U=T# 现金帐cash account
B}3s=+L@8 ~v5tx w0.#/6 H<qR^a 流水帐running account
u-? &~WA z*R"917 dx~F [ =\q3;5[ 暂记帐||未定帐suspense account
'r-a:8:t^ {u!,TDt* gDA hl yn7n 过期帐||延滞帐overdue account||pastdue account
kt@+UK." DZ EA*E > !?KY;3L: `W-:@?PmQx 杂项帐户sundry account
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rrS UH)A n:9 6I>W(_T 详细帐单||明细表detail account
<=0_[M \Q#F&q0 ;A|6&~E0G T$+}Srb 呆帐bad account
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lq pE=wP/# o`&idn|, Kr9 @ 会计项目title of account
#$8tBo O/GD[9$i 7qs[t7-h? VJwzYl 会计薄||帐薄account-book
' rXkTm1{ jdhhvoQ v!W,h2:J k1]?d7g$w 营业报告书||损益计算表account of budiness||business report
44n^21k GSMP)8W }+u<^7$g| /423!g0
Q 借贷细帐||交验帐account rendered
;KnnAZJ 6-<r@{m$ aE:fMDS|x C=. 明细帐account stated
KC ^*Ca+22xO a1s=t_wT yy%J{; 与…银行开立一户头to open an account with
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Li(E: (=7e~'DC PI }A')Nq. 与…银行建立交易to keep account with
F n6>n04v u<):gI bZ0r/f,n$ ]2v31' 继续记帐to keep account
}bHdU]$} f\Pd#$3 2p@S-Lp c1Dhx,]ad 与…有交易to have an account with
7|H !( a' YKj7~yK? zaX30e:R =7Nm=5@ 作成会计帐||有往来帐项to make out an account with
\<V{6#Q= IspY%UMl &x\u.wIa *-gS u 清算||清理债务to make up an account
F%L^k.y$ j#o0y5S hYF<Wn3L qc@CV: 清洁帐目||与…停止交易to close ones account with
%1xo|6hm- VNaa(Q UiW(/L 0hCJovSG% 结帐to close an account
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<]rY $Nnz|y 清理未付款to ask an account||to demand an account
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?TAZC evZ{~v&/ 结清差额to balance the account with
!*N#}6Jd ~[l2"@ OyFBM>6gh |f.=Y~aY 清算to settle an account||to liquidate an account||to square an account
CShVJ:u+K\ 5,;{<\c X,^J3Ek>O qH$G_R#)8B 审查帐目||监查帐目to audit an account
<(;"L<?D<C uB0/H=<H V/<dHOfR\ }kGJ)zh 检查帐目to examine an account
5"k_Ms7R, OP%h` ,.G6c=pZ \2pJ ] 转入A的帐户to charge the amount to As account
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S 以计帐方式付款to pay on account
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YHb 代理某人||为某人on ones account||on account of one
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<I 'l)@MXbGL 为自己计算||独立帐目on ones own account
':kBHCR7 F[ m^(x R84g< No!P? 由某人收益并负风险on ones account and risk||for ones account and risk
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H[-.}OO L*Xn!d% DTI+VY.W^ 由某人负担for ones account||for account of one
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`B*rCOa L*11hyyk k-Le)8+b 按某人指示||列入某人帐户by order and for account of one
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W4A v93+<@Z _T<ney}Y< 列入5月份帐目for May account
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+~guTh w' #VN|;;! b8feo'4Z jrvhTej 编入某中帐项下to pass to the account of||to place to the account of
\/. Of]YQ u'<Y#bsR#/ 'w^1re=R *Iyv${ 寄出清算书to send in an account||to send in render an account
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G=-M 支票薄cheque book
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9L*gxI> KAO}*? 支票陈票人cheque drawer
Qf$0^$ " tt6ElP|D 6 7~m9pk oy;N3 持票人cheque holder
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:A Z:&"Ax 不记名支票cheque to bearer||bearer cheque
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rPZ< cSnm \f 记名支票||认人支票cheque to order
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< 到期支票antedated cheque
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pA- 未到期支票postdated cheque
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& @lc1Ipfk" 保付支票certified cheque
_(0!bUs> OV;Ho "a?k #!E MVe5j+8 未获兑现支票,退票returned cheque
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q@8Rlc& K}1>n2P 横线支票crossed cheque
Ni"fV]' t/u$Ts Vj:)w<], i5(_.1X<#{ 普通横线general crossing
H]mY 6D51" 1Yz1/gFj u)t1t69T\g YM1tP'4j@ 特别横线special crossing
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@ RX 空白支票blank cheque
7 G~MqnO| ZBJ.dK?Ky| WLDt5R gA`/t e 失效支票,过期支票stale cheque
n?YGXW/ dGQy=T: <$Q&n{ *[.+|v;A 普通支票open cheque
[j1SX-NX :kOLiko!4> oHxaa>C> 1&i!92:E 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
tCI8\~ qV/"30,K 3-hu'xSU v )%EG 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
@H]g_yw [: 0 -=onX Jn'q'+ ,HUs MCXQ 支票换现金||兑现to cash a cheque
S]K^wj[ B5=L</Aj n`vqCO7@' DS=kSkW^&5 清理票款to clear a cheque
wI#rAx7f- [B+o4+K3 E{wVf_K VBIPB 保证兑现to certify a cheque
OAOG&6xu8 0aQNdi)b 9P{5bG0o8 wrK$ZO] 填写支票数额to fill up a cheque
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*6 -q j;VYF 支票上划线to cross a cheque
'=\]4?S u32wS$*8 dm8veKW'l /n@_Ihx 开发支票to make out a cheque
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$Z.c9rY1 9} eIidw K :M1+[FT 签发支票,开立支票to draw a cheque||to issue a cheque
IR5 S-vO wW6?.}2zU N]KqSpPh q/m}+v] 透支支票to overdraw a cheque
BL]!j#''KE _YmYy\g |os2@G$ yw#P<8{/[ 背书支票to endorse a cheque
03$Ay_2 dWI/X ?9mWMf%t ?# ,\, 请付票款||清付票款to pay a cheque||to honour a cheque
ir \ d8. o~mY,7@a a[lE9JA;| ;6fkG/T 支票退票to dishonour a cheque
[M FV:Z *v8Cj(69 -S)HB$8 1?E\2t&K 拒付支票to refuse a cheque
1V FAfv%} cM C1|3 OWtN=Gk _ky!4^B 拒付支票to stop payment of a cheque
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p 提示要求付款to present for payment
"N7C7`izc e] **Z,Z x*Z"~'DI B7?784{x, 见票即付持票人payable to bearer
_Xsn1 sAnStS=> Ev*HH+:b> vJl4.nk 支付指定人payable to order
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swq 8Vl!&j0s^ 已过期||无效out of date||stale
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##] xqbI~jV# { F.Ihw +SUQRDF@i 请给出票人R/D||refer to drawer
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dXrv xQWZk`6~L 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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h %MPppCEa 9.vHnMcq 文字与数字不一致words and figures differ
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95<6* Rjm5{aa- 支票
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cN&b$8O=% 时间已过account closed
Rqvm%sAi =]Qu"nRB )7c^@I;7 bG2!5m4L 更改处应加盖印章alterations require initials
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RX7,z.9@'O 时间已过effects not cleared
|_!xA/_U'T l$zo3[ 'T+3tGCy+ )WKe,:C 停止付款payment stopped
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p |W\CV0L2 支票毁损cheque mutilated
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de.!oY VpTp*[8O |iO2,99i {%UY1n 汇款||寄钱to remit||to send money
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%1 N:"E%:wSbi -I\_v*nA s{<rc> 寄票供取款||支票支付to send a cheque for payment
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0-o 寄款人a remitter
fv<($[0 <t]i'D(K 9dy"Y~c @f{)]I +f 收款人a remittee
5vg@zH\z GW.s\8w ed>_=i .o.@cLdU 国外汇票foreign Bill
LDwu?"P! :q^g+Bu= #Cbn"iYee OO53U=NU 国内汇票inland Bill
Y @pkfH So0YvhZ+ ZNG.W0{p !=k\Rr@qx 跟单汇票documentary bill
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S 空头汇票accommodation bill
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>|2JN<& 原始汇票original bill
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/9 改写||换新票据renewed bill
* Oyic3F 8=)Aksu ,|xG2G6 K& 2p<\2 即期汇票sight bill||bill on demand
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…days after date||…days after date…日后付款
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BcuLRId: YM+}Mmu …months after date||…months after date…月后付款
z9;vE7n! Jg;Hg[ C2ToT \^ >JCSOI 见票后…日付款…days after sight||…days sight
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( `d3S0N6@ 见票后…月付款…months after sight||…months sight
v`x~O+ YJeZ{Wws S,Zjol %p a[ Txd=b 同组票据set of bills
C'7W50b 3]xnKb|W G9Azd^3 90I)"vfW5 单张汇票sola of exchange||sole of exchange
/x-Ja[kL YVu8/D@ o !i}G>*XH, ) : Q5u6 远期汇票usance bill||bill at usance
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X=5 pMa 3R3a jnH44 长期汇票long bill
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n}IRuw >k _Z]J6Pd 短期汇票short bill
\UtUP#Y{t +u25>pX 2Ni{wg" C. 8> 逾期汇票overdue bill
']+H P9i$ ,EwJg69 9n8;eE08 )S8q.h 宽限日期days of grace
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0t 电汇telegraphic transfer (T.T)
r=&PUT+vt [k."R@? r<C^hs&] _;LHC;,:
邮汇postal order||postal note (Am.)||post office order||money order
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jp>FVv3 r OB\u|Pg C .YtjLQP$ 本票promissory note (P/N)
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:VLuI NG5H?hVN= 3P-#NL 押汇负责书||押汇保证书letter of hypothecation
i1aS2gFi_ >|z=-hqPK :Q\h'$C wJ IJPYTK 副保||抵押品||付属担保物collateral security
P?]q*KViM Y>%A*|U% 1egryp .iew5.eB+ 担保书trust receipt||letter of indemnity
lD C74g f<kL}B+,Og 8oA6'%.e k"Sw,"e>+ 承兑||认付acceptance
*j<;;z- Tb{,WUJg2 {MYlW0)~ rt~X(S 单张承兑general acceptance
2sittP DC/CUKE.d #NL1N_B c1:op@t 有条件承兑qualified acceptance
V TEyqo2 \19XDqf8 )(DV~1r= A]=?fyPh{' 附条件认付conditional acceptance
e,1Jxz4QH >O\-\L U*a!Gn7l !7bC\ { 部分认付partial acceptance
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