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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>[H5 会计报表statement of account
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- f |aO9w 往来帐目account current
{b} ?I4) ]w! x &yWl8O `[7&tOvSk 现在往来帐||存款额current accout
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)k=8.j4 销货帐account sales
J?u",a]|H" Spt[b.4m F ~%(r47n [sbC6(z 共同计算帐项joint account
A'p"FYlCW eQJLyeR+ X 1^f0\k M'Q{2%:>a 未决帐项outstanding account
,)u}8ty3j w=y!|F p%_r0 v~uQ_ae$> 贷方帐项credit account||creditor account
H+\rCefba 1KAA(W;nq !uy?]l :>;-uve8' 借方帐项debit account||debtor account
qqLmjDv 'l)@MXbGL ':kBHCR7 ey@y?X= 应付帐||应付未付帐account payable
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^!oM 应收帐||应收未收帐account receivable
)k- 7mwkZ p;U[cGHC wnN@aO6g* :$j!e#?= 新交易||新帐new account
_)ZAf%f? 0A/GWSmF O=G2bdY{, &X9#{:l= 未决帐||老帐old account
[AfV+$ (;+JM*c2N r"zW=9 O= aG?'F`UQ 现金帐cash account
HkGzyDt i=#r JK= cg}46)^<QH ]nEN3RJ 流水帐running account
ZZ)bTLu `9kjYSd#E J<V}g v =3 }@\f# 暂记帐||未定帐suspense account
)|q,RAn 6WzE'0Nyr j+88J f8B*D4R} 过期帐||延滞帐overdue account||pastdue account
tlA4oVII 9L*gxI> KAO}*? vWXj6} 杂项帐户sundry account
kS[k*bN0 {uDL"~^\ [yf2_{*0T 4qrPAt 详细帐单||明细表detail account
Xa Yx avq (TDLT^ I^qk` 5w U^snb6\5 呆帐bad account
\# lh b I,l%6oPa 7"Zr:|$U N`Zm[Sv7 会计项目title of account
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e 会计薄||帐薄account-book
jcYI"f"~ {o*z iZh wGBQ.Ve[ o%+KS5v! 营业报告书||损益计算表account of budiness||business report
EJNj.c-# yaa+j8s] nsaf6y&E w-HgC 借贷细帐||交验帐account rendered
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AV #a 明细帐account stated
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"v Z@RAdwjR`p XaR(q2s #:"\6s 与…银行开立一户头to open an account with
aEy_H-6f /?9e{,\s L&Qdb xn |/]bpG 'z 与…银行建立交易to keep account with
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3j 6(ju!pE` 4_F<jx,G 继续记帐to keep account
]W5s!T_ s><RL]+{G+ O8[dPmW ' f}^/`J 与…有交易to have an account with
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}R-J/xr2 c42p>}P[ 作成会计帐||有往来帐项to make out an account with
@Ys(j$U't 8:huWjh]M -+'{C= f]J?-ks 清算||清理债务to make up an account
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^^12) ''?.6r x1|5q/I 清洁帐目||与…停止交易to close ones account with
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}(l%[ '"GdO;}& mu=u!by.E 6$%]p1"!K 结帐to close an account
rQ30)5^V| fx99@%Ii YZr^;jfP :1hp_XfJb 清理未付款to ask an account||to demand an account
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;I wI#rAx7f- 4AZlr*U 结清差额to balance the account with
!}l)okQH<# U11rj,7 ["Z]K'?P l.;y`cs 清算to settle an account||to liquidate an account||to square an account
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ZX *yiJw\DRN 8{4I6;e- sOzjViv 审查帐目||监查帐目to audit an account
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Xp; |>j=#2 D7sw;{ns tN3Xn] 检查帐目to examine an account
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K( 转入A的帐户to charge the amount to As account
Z!wDh_ Q\m"n^XN ` *$^rQS UF,T 以计帐方式付款to pay on account
%/1`"M5ko ^%IKlj-E 7yeZ+lD 43,-
t_jV 代理某人||为某人on ones account||on account of one
v:JFUn} K~x G+Kh Sn7.KYS [EB2o.EsO 为自己计算||独立帐目on ones own account
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kq} ""d3ownKhw 4y>G6TD^ 14s+& 由某人收益并负风险on ones account and risk||for ones account and risk
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;Lg" 由某人负担for ones account||for account of one
Fe"0Hp+ n." j0kc7= goRoi\z $ m4>v S 按某人指示||列入某人帐户by order and for account of one
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> 2>ce(4Gky ZZ[5Z=te? 列入5月份帐目for May account
9 I]*T gl2~6"dc r[EN`AxDb n;v8Vc' 编入某中帐项下to pass to the account of||to place to the account of
c6BaC@2 4&$hBn=! JOenVepQ, 2=["jP!B 寄出清算书to send in an account||to send in render an account
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[mS gbXzD`WQ w`F}3zm 支票薄cheque book
~Z.lvdA_5 @HIC i] zVl(?b&CF 5OpK~f5 支票陈票人cheque drawer
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持票人cheque holder
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= 不记名支票cheque to bearer||bearer cheque
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105 @9F 'hU&$lgMF 记名支票||认人支票cheque to order
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VgNV 到期支票antedated cheque
xU67ztS'E' )7c^@I;7 Ji%T|KR_ Fc 5g~T 未到期支票postdated cheque
`(*5yX C ew}C*4qH TO3Yz3+A 9FJU'$FN 保付支票certified cheque
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m3? j&Z:|WniK el+euOV ==UH)o`?8 未获兑现支票,退票returned cheque
mQo]k 3YA !2 .i[Tp6'%, JMO"(? 横线支票crossed cheque
E$smr\ }tc,3>/ ,+zLFQC0@ =0x[Sa$&, 普通横线general crossing
NpH)K:$#% @}aK\ QJOP *<O mIl^ 特别横线special crossing
b$.N8W% .`xcR]PQ #t3ju^ |? 8.]dThaq 空白支票blank cheque
Ww)qBsi8 >UR-37g{p o8Q(,P KWN0$*4 失效支票,过期支票stale cheque
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8akMd]2 D@O'8 普通支票open cheque
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pC NTgk0cq Z*s/%4On TZ-n)rC)v 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
f-4<W0% |Q.?<T:wt= F;
`of <f{m=Dc 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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m B3XVhUP t-_N|iW' 5 CaZEU(i 支票换现金||兑现to cash a cheque
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UiHX< FW[<;$ 6mMJ$FY+ 清理票款to clear a cheque
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G0y%_"[ 保证兑现to certify a cheque
j!m~ :D !4I?59 ruF+X) mxGvhkj 填写支票数额to fill up a cheque
r`wL_>"{n cnCUvD]' IO]Oo3 D.R5- 支票上划线to cross a cheque
M}/%t1^g: fIWQ+E bLSI\ +S0A`rL 开发支票to make out a cheque
UxD1+\N6? }u:^ Mz .yg"!X Ldt7?Y(V( 签发支票,开立支票to draw a cheque||to issue a cheque
MH{vFA4:, D95$ ( 9dV%#G\ sy/J+== 透支支票to overdraw a cheque
[J-r*t"! 5g/^wKhKG b^hCm`2w* Z2*hQ`eE 背书支票to endorse a cheque
^b>E_u &WvJg#f $`_(%tl a,&Kvh 请付票款||清付票款to pay a cheque||to honour a cheque
69yTGUG3 (IJf2 |W*f6F3 xH3SVn(I 支票退票to dishonour a cheque
alHwN^GhP ;hd> v&u# \mWXr*; jcx/ZR 拒付支票to refuse a cheque
HzH_5kVW [.dNX ;M4N=G Wd4 uVOpg]8d 拒付支票to stop payment of a cheque
w[4SuD s/P\w"/fN s/Q}fW$ex
|nU: 提示要求付款to present for payment
_eO+O=j_x Vy-S9= Nmi#$K[x f()^^ + 见票即付持票人payable to bearer
FopD/D{ b;!ilBc r\=p.cw< +zL=UEBN 支付指定人payable to order
Z][?'^`^! 5\QNGRu" H@aCo(# DB?_E{y] 已过期||无效out of date||stale
1{";u"q ;;l( a[9;Okm# Q&M(wnl5 请给出票人R/D||refer to drawer
TvI}yaCu/x @&EE/j^ 2$1rS}} jX+LI 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
pLyX9C GIZNHG o2Pj|u*X 5l(;+#3y/ 文字与数字不一致words and figures differ
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Iqa =WDf [?ED ]]d@jj 支票
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"OK(<x]3;> 时间已过account closed
;?n*w+6< Tb{,WUJg2 bdcuO)3 VT'$lB%IK 更改处应加盖印章alterations require initials
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Y`(I};MO 时间已过effects not cleared
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X eh)J'G]G VK`b'U&l" Kh% x 停止付款payment stopped
P<2yCovn` k5}i^^. d5zzQ]|L -,4_ &V 支票毁损cheque mutilated
-F5U.6~`! SAo"+% mX |AptND \=5CNe 汇款||寄钱to remit||to send money
);Gt!]p`; n\cP17dr OpH9sBnA lfI[r| 寄票供取款||支票支付to send a cheque for payment
Ho"FB|e \LM'KD pP_ Q g"{F},4 5~.\rcr% 寄款人a remitter
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-cz: E176O[(V= Wm3H6o* 收款人a remittee
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7 b#XS.e/uf )Ba^Igb} spe9^.SI 国外汇票foreign Bill
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/H3,v8J@ /6S/a*`<X 8{d`N|k 国内汇票inland Bill
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kiC VUNQ@{ST|1 %F}`;>C3 ;G},xDGO_m 跟单汇票documentary bill
Ap97 Zcw :fj}J)9'xW :Z< 5iLq [Cr_2 空头汇票accommodation bill
DF&C7+hO {1SxM / (U7%Z< ~Q]B}qdm 原始汇票original bill
L;z-,U$;%R t*D[Q$v G:@gO2(D U7ajDw 改写||换新票据renewed bill
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Uz& j+c)% 即期汇票sight bill||bill on demand
%b!p{p ,cm2uY #lB[]2]N ;^
/9sLW?# …days after date||…days after date…日后付款
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~`gp …months after date||…months after date…月后付款
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87F/ 见票后…日付款…days after sight||…days sight
'wQ=b _6(zG.Fg 9#3+k/A f0^s*V+ 见票后…月付款…months after sight||…months sight
{)%B?75~ s!+?)bB I;xTyhUd 6%yr>BFtVV 同组票据set of bills
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Az)P&*2:'` z5i!GJB Y{J/Oib 单张汇票sola of exchange||sole of exchange
VvltVYOZA rg P$\xn- Y@r#:BH
) TVjY8L9'h 远期汇票usance bill||bill at usance
%ZQl.''ISa i"-#1vy= f|q6<n_nM cJhf{{_oR 长期汇票long bill
h]D=v B 4 5Ql7~ %d?%^)
u, Mv9s 短期汇票short bill
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4s$93 Dv hK0L*Qr 逾期汇票overdue bill
:zZtZT! F*NIs:3; @L~y%# t>25IJG 宽限日期days of grace
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NB^/ NuP@eeF>,
电汇telegraphic transfer (T.T)
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`@ 邮汇postal order||postal note (Am.)||post office order||money order
,:v}gS?Uq k?";$C}# ^<E,aCy "qDEI} 本票promissory note (P/N)
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PMEN,Dw j&&^PH9ZY 押汇负责书||押汇保证书letter of hypothecation
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# 4,aBNuxWd p,4z;.s$ 副保||抵押品||付属担保物collateral security
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