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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gC 会计报表statement of account
4!!|P fG 2)r 0AnL]`"t.3 k=)U 往来帐目account current
:DH@zR SzLlJUV X !{&r|6 ]TrJ*~ 现在往来帐||存款额current accout
3U6QYD55]] /E6)>y66 11PL1zzH JQ+Mg&&Q 销货帐account sales
G]B0LUT6c +:Zwo+\kSN @5Z|e R&uPoY,f 共同计算帐项joint account
HG7Qdw2+O S1r{2s& ir^d7CV, P}6#s'07~ 未决帐项outstanding account
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2,p< XU'(^Y8Imz wG O-Z']i orJ|Q3c)d 贷方帐项credit account||creditor account
@;EQ{d q;SD+%tI "|6(.S+o 9^Xndo]y 借方帐项debit account||debtor account
:$Cm]RZ i%yKyfD Nr@,In|JS W@}@5,}f> 应付帐||应付未付帐account payable
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65O -dMH>e0 >uCO=T,| 应收帐||应收未收帐account receivable
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B /8Lb_QH{ 0,0WdJAe 新交易||新帐new account
!5 S# 5+GTK)D 0Cc3NNdz %YxKWZ/? 未决帐||老帐old account
T#E{d e,XT(KY &'\-M6GW K%9!1' 现金帐cash account
?r;F'%N= ZV Ko$q:F , wk}[MF kU:Q&[/jzH 流水帐running account
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Z R!J G>dXK,f<B0 ?(s9dS,7wZ !le#7Kii 暂记帐||未定帐suspense account
]_ LAy ; 180ct4 FkaQVT JA >&$h 过期帐||延滞帐overdue account||pastdue account
r 8N<<^ g9GPyU ml~)7J w^~s4Q_>> 杂项帐户sundry account
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|Y 详细帐单||明细表detail account
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-N 呆帐bad account
s$^ 2Cuhv {s@&3i?ZiC $jC+oYXj dn5t7D^x 会计项目title of account
E]Cm#B 3&X5*-U T5[(vTp r*7J#M / 会计薄||帐薄account-book
8v)Z/R- gd)VL}k d.sn D)X N,)rrBD 营业报告书||损益计算表account of budiness||business report
ZA4sEVHW i;2V ~@^ pX*%i *XXa9z 借贷细帐||交验帐account rendered
Ob'[W;p)[w ]:6IW: kDKfJp&a NS4W!o;" 明细帐account stated
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G%O^ `C:J {` $nthMx$ "jq F 与…银行开立一户头to open an account with
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Co V=GP_^F 与…银行建立交易to keep account with
Yu9(qRK b<g9L4s U,9=&"e b {Cw>T-` 继续记帐to keep account
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OQKu 与…有交易to have an account with
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3 G* 2K(zYv54 作成会计帐||有往来帐项to make out an account with
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:\o/)+ 清算||清理债务to make up an account
XuW>GT/ {Ve_u X04JQLhy" /`B:F5r 清洁帐目||与…停止交易to close ones account with
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!hm u 结帐to close an account
Rp""&0 ]$WwPDZ t'Pn* M,9f}V) 清理未付款to ask an account||to demand an account
z)y{(gR n|I5ylt e/!xyd w'D=K_h 结清差额to balance the account with
#ANbhHG GZqy.AE, 6<C|O- O9 [Dae{i 清算to settle an account||to liquidate an account||to square an account
;l=ZW -]~vEfq+T 0)-yLfTn zH+a*R 审查帐目||监查帐目to audit an account
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/aD3E"Op LYyOcb[x OuF%!~V 检查帐目to examine an account
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EAXbbcV Vq<\ixRi 6w:M_tDM 转入A的帐户to charge the amount to As account
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N3g\X 以计帐方式付款to pay on account
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,< )> |x 2q avo[~ `. RW04>oxVn 代理某人||为某人on ones account||on account of one
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=%1%p, 为自己计算||独立帐目on ones own account
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UF"A ^9*kZV<K 由某人收益并负风险on ones account and risk||for ones account and risk
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由某人负担for ones account||for account of one
R9`37(c9+ h#7p&F U^.kp#x# zo~5(O@ 按某人指示||列入某人帐户by order and for account of one
Gm2q`ki 8\/$cP"<^ I c 2R\}q W2F *+M 列入5月份帐目for May account
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f6Q 编入某中帐项下to pass to the account of||to place to the account of
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r{'1 寄出清算书to send in an account||to send in render an account
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`RF ]n9gnE _^ny(zy( 支票薄cheque book
]Ll<Z nkAS]sC vlS+UFH0 z IT)Hs5 支票陈票人cheque drawer
A5[iFT> /_l$h_{DH L.tW]43K &;wNJ)Uc 持票人cheque holder
C_ 4(-OWq ]w;!x7bU( P ")1_! v%$c_'d 不记名支票cheque to bearer||bearer cheque
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Bx lzDA0MPI: 'YTSakNJ} 记名支票||认人支票cheque to order
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0+W-#G DP5}q"l ?)V?6"fFP s5cY> 到期支票antedated cheque
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Fg _my!YS5n w1J%%//(h &6q67 未到期支票postdated cheque
0wnC"2GUX ;:A/WU.^ |\3X7)^8D fIwG9cR 保付支票certified cheque
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/ }u?DK,R 5BRZpCb \;bDDTM 未获兑现支票,退票returned cheque
DICS6VG} 'M!* Ge q)rxv7Iu\ 6 TkV+\ 横线支票crossed cheque
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g 9[,+4&wX7 普通横线general crossing
O3~7 :xy4JRcF 4RyQ^vL O~DdMW 特别横线special crossing
R8N*. [ N SkIzaNY =+ALh- Bm4fdf#A] 空白支票blank cheque
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]!Oq q>f|1Pf D7|qFx;]g 失效支票,过期支票stale cheque
hywy(b3 m4x8W2q ni~1)"U. aaRc?b'/ 普通支票open cheque
88g|(k/ ]o2 jS D JrNqS[c/ |{ TVW 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
Yc p<N>) P={8qln,X G/4~_\YMq #M@Ki1 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
N'n\_ x eJ+@<+vr;x L =9^Y/8Q n7VQi+i' 支票换现金||兑现to cash a cheque
T%O2=h\} E 2#)z%K6T vR*p1Kq: 6Ij'z9nJw 清理票款to clear a cheque
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~:wS@% L['g')g. 保证兑现to certify a cheque
0dCg/wJx ~%?LFR' H$rNT/C uy rS6e0 填写支票数额to fill up a cheque
@FaK/lKK <`")Zxf+ [m0G;%KR/ P-?R\(QYtR 支票上划线to cross a cheque
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(-%1z_@Y OJT%?P%@{ K9QC$b9( 开发支票to make out a cheque
L]wk Ba +j(7.6ia i%n9RuULh RYZM_@5$t 签发支票,开立支票to draw a cheque||to issue a cheque
jL,P )TC %`\=qSf* yn|U<Hxl~H $ #bWh 透支支票to overdraw a cheque
QC<O=<$Q[ Jxsch\ X?++I4\ S<81r2LT 背书支票to endorse a cheque
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p[bV 请付票款||清付票款to pay a cheque||to honour a cheque
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e20 支票退票to dishonour a cheque
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SL lp0 s[Whg!2~ >)bn #5 拒付支票to refuse a cheque
,'%*z #'8'5b cv"Bhql `]4tJJy$ 拒付支票to stop payment of a cheque
.f9&.H# `%_(_%K $fAZ^ (05a9 提示要求付款to present for payment
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#5`mo 见票即付持票人payable to bearer
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Sz-TarTF +Uxtxl' 7`HKa@ 支付指定人payable to order
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z7 ZY*_x)h+#7 已过期||无效out of date||stale
"0m\y+%8 8=-#LVo~c #&snl FL[w\&fp 请给出票人R/D||refer to drawer
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cG %afz{a5 8TCbEPS@Q $|VD+[jSV 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
>:|jds# o,!W,sx_ Q1RUmIe_& vz^=o' 文字与数字不一致words and figures differ
\RmU6(;IQ VLC=>w\, ]uXmug qRCUkw} fs 支票
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vu3zZMl 时间已过account closed
:.crES7<[X &:#"APX TRFza}4:i ,"Nb;Yhg 更改处应加盖印章alterations require initials
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}@vf=jm> 时间已过effects not cleared
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Vnz{cx` 6t'vzcQs $u,
~183 停止付款payment stopped
mV|Z5 =f M<ba+Qn$ Ur(< ] 7@Xi*Azd 支票毁损cheque mutilated
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K!vA-7 汇款||寄钱to remit||to send money
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r }T"&4Rvs2R 寄票供取款||支票支付to send a cheque for payment
B1va]=([)W rGQY G3gEL)b* ^\w!D{Y7Q 寄款人a remitter
r^`~GG!,Q y)T|1) 7w?N-Q$y (#rhD} 收款人a remittee
Iy@6cd,)S *C,1x5 JxlZ,FF$@ (4IH%Ez){ 国外汇票foreign Bill
|\N))K-2D y~<_ux, x*wr8$@J l:j>d^V*&x 国内汇票inland Bill
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Lw=_[_ +z+u=)I 跟单汇票documentary bill
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XG EB8<!c ? 空头汇票accommodation bill
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HsM?nW ]?s^{ TchByN6oN< $Fv|w9 原始汇票original bill
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SP 改写||换新票据renewed bill
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"9& |?ma? 6QNO#!; 即期汇票sight bill||bill on demand
kV$VKag*A ^o Q^/v~ '|nAGkA zI'c 'X1, …days after date||…days after date…日后付款
Y|aaZ|+ VX e7b =8EGB\P HQ^:5XH …months after date||…months after date…月后付款
wZ/b;%I! La\|Bwx i 8:^1rHp) \0z<@)r+AJ 见票后…日付款…days after sight||…days sight
~4M?[E& "\"sM{x e# KP3Lp pR3K~bx^ 见票后…月付款…months after sight||…months sight
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^ Oy.s 同组票据set of bills
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J;Veza 单张汇票sola of exchange||sole of exchange
Fd >epvR U46Z~B ^zR*s |1Q :xsNn55b 远期汇票usance bill||bill at usance
SaA-Krn *w6(nG'M{ +P;&/z8i*g ^4{"h 长期汇票long bill
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yN{ -h{| u{t 8Xz \,}$O >e QFY^d5 短期汇票short bill
"ac$S9@~ r$&WwH2^ /xkF9 <>fT_ 逾期汇票overdue bill
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)J/so) NSQ#\:3:S KNqs=
:i 宽限日期days of grace
d 8M8O3 X5c)T}pyv yn.f?[G2 | gP%8nh'C 电汇telegraphic transfer (T.T)
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1Q} GA2kg7 邮汇postal order||postal note (Am.)||post office order||money order
L'<.#(| wak'L5GQE `*--vSi 9AHxa 本票promissory note (P/N)
6}GcMhU<r Q a3+ 9 o/mGd~ bSS=<G9 押汇负责书||押汇保证书letter of hypothecation
qp55U* 4,?ZNyl lIgAc!q( _BBs{47{E 副保||抵押品||付属担保物collateral security
>m8~Fs0 =x}p>#o,J .?*TU~S #lO~n.+P 担保书trust receipt||letter of indemnity
)G@/E^ySM L<_zQ 0M|Jvw'n| g0A,VX:2 承兑||认付acceptance
0M 5m8 fkJE lO-F 4?.L+wL Q(h/C!rKe 单张承兑general acceptance
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!MQVtn^C# 有条件承兑qualified acceptance
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#lM( 附条件认付conditional acceptance
Eg 8rgiU j2Uu8.8d S)vNWBO ]j57Gk%z 部分认付partial acceptance
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