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。
ySP1,xq 会计报表statement of account
4\'1j|nS[ `N$:QWJ utIR\e#:B lz>YjK: 往来帐目account current
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<z 0$)CWah P" +!mSe^~ 现在往来帐||存款额current accout
Il(p!l<Xz# >hqev-
AR9D;YfR~ KL:x!GsV5e 销货帐account sales
ZH8O%>! z3!j>X_w %lVc7L2] ^LfN6{ 共同计算帐项joint account
6*`KC)a :s8^nEK 9kmEg$WM Yud]s~N 未决帐项outstanding account
dQUZ11 VC%{qal;q O;RsYs9 v ~|~&Dwq 贷方帐项credit account||creditor account
3WdYDv]N}L I&9_F%rX 6&8 ([J yWI30hW 借方帐项debit account||debtor account
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>ZF H;('h#=cD 6H+'ezM zTtn`j$ 应付帐||应付未付帐account payable
u{#}Lo>B # gO>XNXN{ v&t~0jX, EfxW^zm) 应收帐||应收未收帐account receivable
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OB 2aQR#lcv !cP2,l'f DONXq]f:," 新交易||新帐new account
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uw'>tb@ 未决帐||老帐old account
USF9sF0l ,;3#}OGg Hh^EMQk W+HiH`Qb] 现金帐cash account
j\W"P_ dpd cd_\?7 TJk3z^.j bf1Tky=/ 流水帐running account
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Ziclw) <(YE_<F* 暂记帐||未定帐suspense account
{wUbr ^ ,4kly_$BH G- _h 2 -D=J/5L#5 过期帐||延滞帐overdue account||pastdue account
;#'YO1`gf3 F"p7&e\W|l
gcS?r : ?'RB)M=Og7 杂项帐户sundry account
EPEy60Rx5 6"3-8orj ;<=Z\NX }XmrfegF 详细帐单||明细表detail account
E}^np[u7 %S$P<nKN5 6I)[6R 12 {F 呆帐bad account
X#;n Gq)5 VU8EjuOetb }sy^ed O}#Ic$38 会计项目title of account
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-J 4OX2GH=W 8'K~+L=} 会计薄||帐薄account-book
}%8 :8_Ke )FLDCer X`/GiYTu v,T:V#f^ 营业报告书||损益计算表account of budiness||business report
QoLp$1O(y d_v]mfUF _v/w
,z /,C;fT<R 借贷细帐||交验帐account rendered
QR+xPY~ fyt ODsb> J&P{7a 3o_)x 明细帐account stated
(-}:'5|Yj %fbV\@jDCX `!Z0;qk XAb%V' 与…银行开立一户头to open an account with
]|JQH Oy}^|MFfA +N6IdDN3 !+UU[uM 与…银行建立交易to keep account with
^`~s#L7 rt rPRR\:" 8ln{!,j; *|gY7Av* 继续记帐to keep account
fMpxe( 8=K%7:b /b1+ ^|_ hqXp>.W 与…有交易to have an account with
lr*p\vH T\ *#9a -/V,<@@T 3# g"Z7/ 作成会计帐||有往来帐项to make out an account with
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0 1+F0$<e} 清算||清理债务to make up an account
"|Ke/0rGB "L0Q"t: H]P*!q`Ko 3u 'VPF2 清洁帐目||与…停止交易to close ones account with
]/9@^D}& QGCg~TV; > `1K0?_ +P &S0/ 结帐to close an account
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>Rdsn~l A=Y A #0 U#iGR5&^3 >]L\B w 清理未付款to ask an account||to demand an account
sck.2-f" w4Uo-zr@ _4f=\ |EGC1x]j= 结清差额to balance the account with
<(!~s><. ,Y&7` m 4<j7F4 \wKnX]xGf 清算to settle an account||to liquidate an account||to square an account
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7;I;(iY R?3N><oh* <Fi*wV 审查帐目||监查帐目to audit an account
GI<3L K\ %ws@t"aER WK.K-bd !X5LgMw^ ; 检查帐目to examine an account
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MFo 转入A的帐户to charge the amount to As account
hAV@/oQ ]IclA6 :anR/ Kr'Yz! 以计帐方式付款to pay on account
xV0:K= wpI"kk_@@ YfstE3BV m;JB=MZ=m 代理某人||为某人on ones account||on account of one
UL.YDU) JA$RY Qp;FVUw9 V2SHF 为自己计算||独立帐目on ones own account
,_UTeW6M m++=FsiX= &X6hOc:``\ VBtdx`9 由某人收益并负风险on ones account and risk||for ones account and risk
K,o&gY \ 62!{ $!vK#8-&{ =p[a Cb
i 由某人负担for ones account||for account of one
2xBYJoF( YmwXA e: 1=_Qj}!1 Eq=j+ch7 按某人指示||列入某人帐户by order and for account of one
'si{6t| 4$y P_3 b(Yxsy{U Yw6uh4 列入5月份帐目for May account
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AJ+n0U 编入某中帐项下to pass to the account of||to place to the account of
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X(yjZ* Ki>XLX,er= FEi@MJJ\e 寄出清算书to send in an account||to send in render an account
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@te!EE *LEI@ MnP+L'| 支票薄cheque book
+*IRI/KUD 3TRG] 5 UZ1Au;(| lf\^!E: 支票陈票人cheque drawer
as(Zb*PdH +`ug?`_ tC5>K9Ed L+CPT 持票人cheque holder
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L E"7[|-`e6 G1Vn[[%k 4+Jf!ovS= 不记名支票cheque to bearer||bearer cheque
ZA \;9M= M6j~`KSE lV9 'A9Z (( 记名支票||认人支票cheque to order
|_hIl(6F5N M[C)b\ AzVv-!Y PU4-}!K 到期支票antedated cheque
\x|8 Q)=2%X C%|m[,Gx J$d']%Dwb 未到期支票postdated cheque
|-HNHUF @}s EP&$ 2$'bOo =y=MljEX 保付支票certified cheque
z0UtKE^b ByacSN kJ?AAPC RIDl4c
[ 未获兑现支票,退票returned cheque
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qQ 横线支票crossed cheque
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Z)f?X i.^:xZ #|T2`uYotf 普通横线general crossing
P26"z))~d ">5$;{;2r {q^UWv?1 PsZ>L 特别横线special crossing
av_ +M;G d5`D[,]d e-%q!F(Bf VB`% u= 空白支票blank cheque
csA-<}S5]b x<7? q7I!wD9Cff IG:2<G
失效支票,过期支票stale cheque
o$Y#C{wC% cI&XsnY F3tIJz>3 }Syd*%BR[ 普通支票open cheque
L2wX?NA 'dqecmB fe8hgTP| C;%dZ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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li{!Jp5]1b 'rq@9$h1W P#V}l'j(<a 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
d%RH]j4 4$81ilBcL qlnA7cK! $/ $Hi U`. 支票换现金||兑现to cash a cheque
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x9x9 d\zUtcJwC ~,Yd.?.TI a!f71k
r 清理票款to clear a cheque
@2On`~C` bkz/V/ Y #<s"?Y%- C XNYWx 保证兑现to certify a cheque
9m\Yi oS}fr? 9Q*:II 5m;BL+>YE 填写支票数额to fill up a cheque
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-q 支票上划线to cross a cheque
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ru~!;xT Ps<k 2 开发支票to make out a cheque
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-s1.v$g i29a1nD4Hm t<j_` %`8 签发支票,开立支票to draw a cheque||to issue a cheque
+n$ruoRJh }8s&~fH %;|dEY %$'fq*8b 透支支票to overdraw a cheque
`~=NBN=tiL sZ7~AJ ;),,Hk r'lANl-v 背书支票to endorse a cheque
-F 9xPw ((<\VQ,>( Rf2mBjJ(z Z@%A(nZ_ 请付票款||清付票款to pay a cheque||to honour a cheque
PHUeN]s# W}%"xy ]N &pR 8sySu UoUQ6Ij 支票退票to dishonour a cheque
.g?D3$|K 0Wc_m; mNEh\4ai kP5G}Bp 拒付支票to refuse a cheque
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E+)Bt ,yvS c [LUqF?K& 拒付支票to stop payment of a cheque
iq^;c syKb 2$`Y 4b 3t ^FVmP d*1 g/\cN(X 提示要求付款to present for payment
dV16' FjLMN{eH/ `%EcQ}Nr P=L@!F+s 见票即付持票人payable to bearer
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Aa]3jev r .
(} x9S9%JG : 支付指定人payable to order
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^N8k1K; Oamz>Hplu ]ms+Va_/ A zp!;+ 已过期||无效out of date||stale
zSu,S4m_; )CmHC3 pU[yr'D.r ckv8QAm 请给出票人R/D||refer to drawer
8?x:PkK LR\8M(rtvH 5tzO=gO[ OdNcuiLa 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
!_;J@B >,I'S2_Zl B@VAXmCaoV 065 =I+Vo 文字与数字不一致words and figures differ
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eO'E<@ 9?~6{!m_9 z|Yt|W N:S2X+}( 支票
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7Y X
Y(2Z<d 时间已过account closed
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NA!U 更改处应加盖印章alterations require initials
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l~Ka(*[!U 时间已过effects not cleared
25 :v c0 moh,a B# {XUSw8W' 7~'%ThUb$- 停止付款payment stopped
i~R+g3oi fwMYEj H{Lt,# 7Kb&BF|Q 支票毁损cheque mutilated
Fp[49 ;OD-?bC a1u4v/Qu9 *M0O&" ~j 汇款||寄钱to remit||to send money
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jG)66E*" 寄票供取款||支票支付to send a cheque for payment
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bx 4xg1[Z%: :(tKc3
z 寄款人a remitter
p>:.js5.a B4+c3M\$V TBba3% ^P/OHuDL 收款人a remittee
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F d(R8^v/L Br&&# pS7y3(_ 国外汇票foreign Bill
BM)a,fIgo Tyb'p9 ]Y76~!N qe(C>qjMbG 国内汇票inland Bill
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QMrH%Y ~i'!;'-_} @,6*yy
O 跟单汇票documentary bill
O:RN4/17 a|3+AWL% 3webAaO M(C}2.20 空头汇票accommodation bill
)hoVB O&~
@ior MBKF8b'k 0/fZDQH 原始汇票original bill
t7xJ" '"rm66 9Av{>W? B>\q!dX3 改写||换新票据renewed bill
Zu4CFX-4 qt"6~r! eoQt87VCU /l3O
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即期汇票sight bill||bill on demand
;pfN tI#65ox# 0JR)-* *`/4KMrq …days after date||…days after date…日后付款
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…months after date||…months after date…月后付款
Nt?=0X|M VsK8 :[Al k+je-%hPj "SWL@}8vx 见票后…日付款…days after sight||…days sight
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HWP 2\+N<-(F5 -O/[c 2_?VR~mA# 见票后…月付款…months after sight||…months sight
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1Ak0A6E 同组票据set of bills
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LuJ "@5{= 单张汇票sola of exchange||sole of exchange
<pS#wTsN4% X`eX+9 > #9
a&O d& v 7l 远期汇票usance bill||bill at usance
ybv< 1 /6\uBy"Xt cP@H8|c= P# 8lO%; 长期汇票long bill
!A|}_K1Cr 9Q\B1Q q$}J/w(, GU Mf}y 短期汇票short bill
p#rqe<Ua '9<8<d7? dI=&gz pXh
`o20I 逾期汇票overdue bill
,MHF ,,)'YhG( Zny9T
P JV/:QV 宽限日期days of grace
5C*-v,hF jC?l :m? >:FmAey ]f wW
dtz1 电汇telegraphic transfer (T.T)
Eb29tq .O+,1&D5 8hyXHe &rG]]IO 邮汇postal order||postal note (Am.)||post office order||money order
20J-VN: YuzVh9jTI /~+Fzz uo|:n"v 本票promissory note (P/N)
j*1MnP3/8Y _l,-SQgj jrttWT .=hVto[QC 押汇负责书||押汇保证书letter of hypothecation
Lo}/k}3Sx 8S[bt@v b!"FM/% bV#j@MJ~0 副保||抵押品||付属担保物collateral security
0+e0<' c+whpQ=01 CWd
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V\ 担保书trust receipt||letter of indemnity
v`6vc)>8 OsYZa`$, c<Q*g >.XXB
5a 承兑||认付acceptance
6IJ;od.\b$ ?TmVLny %\!0*(8 ##1/{9ywy 单张承兑general acceptance
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r l$W)Vk<B(T 'I r )$*B 有条件承兑qualified acceptance
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$&vjC 5.kKg=a 6_g6e2F +p]@ b 附条件认付conditional acceptance
Pt6d5EIG eqWs(` N5x I;UV9' 8'
v:26 部分认付partial acceptance
Ch~y;C&e+r