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。
e=EM07z 会计报表statement of account
`1)n2<B **lT 'D zrCQEQq BJ7m3[lz 往来帐目account current
,#QLc =;@?bTmqD _.$g ?E/( ;l2pdP4jf 现在往来帐||存款额current accout
P*sb@y>}O IBe0?F # 9W@Tf ]h0 K*{ 销货帐account sales
!Typ_Cs @mrGG F 6?(vXPpT$ >6zXr. 共同计算帐项joint account
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asn 7Yd]#K{$ f1UGDC<p9 未决帐项outstanding account
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No2 4mJ[Wr\y 贷方帐项credit account||creditor account
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J,e^$u ISl-W1u} G%RhNwm EkE U}2 借方帐项debit account||debtor account
{QRrAi YXWlg%s +XN/ bT 5 NdIbC 应付帐||应付未付帐account payable
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.)`8|c9 .kkrU 应收帐||应收未收帐account receivable
j9Y'HU5" EzDQoN7Em 4Sxt<7[f !K$qh{n 新交易||新帐new account
N3}jLl/ P1f@?R&t+ )dgooq El)WjcmH 未决帐||老帐old account
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y]!4Hy urK[v 现金帐cash account
7-Yn8Gq 9!06R-h t*'U|K4L/ ,S7g=(27( 流水帐running account
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tG 暂记帐||未定帐suspense account
Y +9OP Y]R;>E5o| aV'r
oxM >^fkHbgNQ 过期帐||延滞帐overdue account||pastdue account
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(7f< 杂项帐户sundry account
V!94I2%#x O~WT$ .}.63T$h9 C_JDQByfL 详细帐单||明细表detail account
M)1?$'Aq M>BcYbXf ]7ZY
|fP2 f\~OG#AaX 呆帐bad account
xJ(4RaP [Q=NGHB1/ }L1-2 f*}H4H E O 会计项目title of account
>(aGk{e1 =(x W7Pt~ `Ko6;s# jK{)gO 会计薄||帐薄account-book
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v) .s)z?31 aF~ 0\XC 2X t$KF,? 营业报告书||损益计算表account of budiness||business report
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7Bua s}pn5zMp:8 >sL"HyY#H e(NpX_8 借贷细帐||交验帐account rendered
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v LmKG6>Q1#1 rg^ 8"\g?/ 明细帐account stated
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)w75+& zu~E} 与…银行开立一户头to open an account with
KF#,Q ?u`TX_OsB A$9^JF0$ UaQR0,#0y 与…银行建立交易to keep account with
-m.SN>V _k,/t10 ~HH#aXh* Q'ok%9q!p 继续记帐to keep account
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. b@yGa%Gz@ 与…有交易to have an account with
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'7!b#if u5,\Kz 作成会计帐||有往来帐项to make out an account with
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/!B` j5,vSh~q;' 0koC;(<n 清算||清理债务to make up an account
@@,l0/ ]0VjVU- ib4 shaN` W+&w'~M 清洁帐目||与…停止交易to close ones account with
=c-,uW11[ *)V1Sd#m X0,?~i6Q z]NzLz9VfL 结帐to close an account
.."= K&t+3O iY /N%T; ov{ 清理未付款to ask an account||to demand an account
?(&)p~o a]<y*N?qu pV>M,f !z
!R)6 结清差额to balance the account with
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;2k w liW0v!jBo poqcoSL"} j0p'_|)( 清算to settle an account||to liquidate an account||to square an account
J!$q"0G'WT 5$,dpLbL 6n{`t/ rKR2v(c 审查帐目||监查帐目to audit an account
r>=)Y32Q ~Bll\3-= bp06xHMu Hoaf3
`n 检查帐目to examine an account
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6'*2{NT Vf67gux B?qLXRv 转入A的帐户to charge the amount to As account
wt;7+ 87Sqs1>cw LRqBP|bjCD 6dG:3n} 以计帐方式付款to pay on account
%1uY zCvt"!}RRa e12.suv ,4bqjkX5q 代理某人||为某人on ones account||on account of one
qRXb9c eIzT(3( vO85h Le&SN7I 为自己计算||独立帐目on ones own account
SH"e x,= 5",@!1ju " "GeO%J8 }uJH!@j 由某人收益并负风险on ones account and risk||for ones account and risk
RR u1/nam 5]/i[T_ O@@=ZyYwc ^-,
aB 由某人负担for ones account||for account of one
b~khb!] 1gEeZ\B-& CNCWxu ;(cqaB 按某人指示||列入某人帐户by order and for account of one
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a$` D<=:9 列入5月份帐目for May account
-r%3"C=m H pHXt78 m{(G%n>E& -nbo[K 编入某中帐项下to pass to the account of||to place to the account of
v(+9& n\f8%z -!OFt} Nwu, :}T 寄出清算书to send in an account||to send in render an account
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#9dVUS "0JG96&\ FOB9J.w4 支票薄cheque book
6I0G.N & 5!.!Z3 &tT*GjPwg; }@
Nurs)%_ 支票陈票人cheque drawer
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/%w9F KkVFY+/) 持票人cheque holder
=Ri'Prx& !;";L5() %:bTOw[4r NA5AR*f' 不记名支票cheque to bearer||bearer cheque
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)Mw<e xz1jRI$ l+e L:C! 记名支票||认人支票cheque to order
XH_XGzBQS 0'Kbh$LU ~NYy@l *#O8 ^3D_c 到期支票antedated cheque
da c?b( {ZiZ$itf !&f(Xs *>x~` 未到期支票postdated cheque
cVHv>nd# 5,3Yt ~\m .G"UM>.}d +8tdAw 保付支票certified cheque
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@ )sWC5\ . zM fmuAX w> 未获兑现支票,退票returned cheque
*XRAM. 9|Z25_sS >"^H"K/T [nQ<pTg~r 横线支票crossed cheque
DOi\DJV! $O}:*.{(W $vlc@]~d`& 9EryHV| 普通横线general crossing
Ne^md vA(V.s` &&Sl0(6x[T SDY!! . 特别横线special crossing
$S~e"ca1 PCxv_Svf {-28% J(CqT/Au- 空白支票blank cheque
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-p|@En n Vz$X0C=W;H Hu"?wZj tvH{[e$ 普通支票open cheque
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uv4& 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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Rby 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
&%QtUPvr9 $0[T=9q <+ y}NBJ vM5u]u! 支票换现金||兑现to cash a cheque
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;)s K2J DG.< qq0bIfF\4 清理票款to clear a cheque
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o. 保证兑现to certify a cheque
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4%#C _pE9 b<UZDy N~ ~`Q8)(y<#$ 填写支票数额to fill up a cheque
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V i*`; /x'+ 支票上划线to cross a cheque
\TM%,RC3K V!=1 !"}OG tA?P$5?-* >mzK96 开发支票to make out a cheque
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g.LD7&/ " $5J7 +'qzk>B V9 <!pMj 签发支票,开立支票to draw a cheque||to issue a cheque
I~lX53D n dRy&[f7 eup#.#J q7-Eu4w 透支支票to overdraw a cheque
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>fv 背书支票to endorse a cheque
?A7&SdJaO ?YR/'Vq97 |ToCRM ;5tSXgGw7 请付票款||清付票款to pay a cheque||to honour a cheque
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<F3 ]wLHe2bEu FilHpnQCt 支票退票to dishonour a cheque
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oy90|.]G 9H5S@w[je ~fLuys`*: 拒付支票to refuse a cheque
OZdiM&Zss @A(*&PU>j V6'"J ;c"T#CH. 拒付支票to stop payment of a cheque
SEm3T4dfzf <\]o#w*: <_&H<]t%rI (JS1}T 提示要求付款to present for payment
WlnmW(uahW r=[T5,L(s A$G>D3 mjUln8Jc 见票即付持票人payable to bearer
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"#x<>a)O\ [@MV[$W5 已过期||无效out of date||stale
hR"j[ G"&9u2 k >pjmVlw? 7r#U^d( 请给出票人R/D||refer to drawer
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7'H%?# fvKb0cIx] _W]qV2j 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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{YAEG 文字与数字不一致words and figures differ
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W&;r&26 B'\^[ _y{z%- v5U\E`)s 支票
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n@[&SgZq 时间已过account closed
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J}7 !|K~)4%rj 更改处应加盖印章alterations require initials
YnC7e2 Gqvnc8V& ](yw2c;me rjfcZ@ T4n.C~
qB-9&X 时间已过effects not cleared
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[|PVq#( 37'@,*m` ZzET8?8 停止付款payment stopped
%KL"f Eyu]0+ p#HbN#^Hy rug^_d =B 支票毁损cheque mutilated
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^b=] =w g'G% BX vq yR aaMf 汇款||寄钱to remit||to send money
rJi;"xF8 AA&398F /HR9(j6 [V'3/#Z 寄票供取款||支票支付to send a cheque for payment
JEq0 {_7 nHxos`Qx .),%S} csZIBi 寄款人a remitter
.U|e#t '^pA%I2D ')_Gm{A#p g7!
P| 收款人a remittee
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H~X~n-Z 国外汇票foreign Bill
(3z: ; @@$=MSN g`~c|bx P~nI6/r1 国内汇票inland Bill
bZ c&uq_ IxC/X5Mp^q 7MIu-x| fF!Mmm" 跟单汇票documentary bill
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> NQefrof G4g<PFx e;8>/G 空头汇票accommodation bill
jSbO1 go# is&A_C7yg @=ABO"CQ L12m ; 原始汇票original bill
:_v/a+\n SrzlR) et]-;(M hl}@ha4' 改写||换新票据renewed bill
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Ya+#j~CZ (9q61zA s>`$]6wPa '/+l\.z"& 即期汇票sight bill||bill on demand
|aef$f5 hPtSY'_@_ CpHF3o`Z6 lO},fM2j …days after date||…days after date…日后付款
J \U}U'qP sxM
0c oeKI9p13\ y05(/NH> …months after date||…months after date…月后付款
)qs>Z?7 \IY)2C<e l
+RT>jAmK vH_QSx;C# 见票后…日付款…days after sight||…days sight
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5 E6| ")kE1D% *44^M{ti< 见票后…月付款…months after sight||…months sight
c/.U< b,kXV<KtU $/;:Xb=q >-rDBk
;K 同组票据set of bills
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N- g/ONr,l`- ^sIxR*C[v O--
"\4 单张汇票sola of exchange||sole of exchange
[FLRrTcE "l~wzPY) }R5>ja0 b0Pq
P<{ t 远期汇票usance bill||bill at usance
cA%70Y:AV +r[u4? MB|+F %g7 !4 长期汇票long bill
G]5m@;~l5 O~yPe. L?!*HS7m mmP>Ji 短期汇票short bill
t4)~A5s :3WrRT,'L Aat_5p .Ymoh>JRL 逾期汇票overdue bill
E/x``,k PY=(|2tb4 TJ9JIxnS $ ;cZq 宽限日期days of grace
82#7TX4 mk?&`_X1 6W&huIQ[ 7J$ 电汇telegraphic transfer (T.T)
e m`z=JGG x zmg'Br yVd}1bX [p
i!+k 邮汇postal order||postal note (Am.)||post office order||money order
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=w }$5S @, Lqy]bnY 本票promissory note (P/N)
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@o0H dH"wYMNL 押汇负责书||押汇保证书letter of hypothecation
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16j#'R 副保||抵押品||付属担保物collateral security
Vg9nb Z,AF^,H[ Rn6;@Cw ZN75ONL 担保书trust receipt||letter of indemnity
u|prVzm\m 5tUp[/]pl -_&"Q4FR;+ ST'M<G%4E 承兑||认付acceptance
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tt M6J~%qF^ .OI&Zm- -0[?6.(s" 单张承兑general acceptance
I6?n> C-Y~T;53 {&Kck>C' A/eZnsk 有条件承兑qualified acceptance
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9* ._2#89V 附条件认付conditional acceptance
n/$1&x1 akg$vHhK4 u0^Vy#@_ F*""n 部分认付partial acceptance
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