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。
P#ot$@1v 会计报表statement of account
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'645Fr[lg 往来帐目account current
DzG$\%G2R} tJZ3P@ L 35fsr= h<IPV'1 现在往来帐||存款额current accout
g,""j` DeRC_ [ Tyt1a>!qA 6Bn%7ZBv 销货帐account sales
qb7ur; dpI! {'"M ^WmP,Xf# C:<TJ 共同计算帐项joint account
w2o5+G= "}jv5j5 zUd{9B$ szU_,.\ 未决帐项outstanding account
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eUm,=s gC\^"m vHxLn/ 贷方帐项credit account||creditor account
"o>gX'm* jp P'{mc |GnqfD cuo'V*nWQ 借方帐项debit account||debtor account
'AJlkLqm#> ;`-@L cr<ty"3\ /yO|Q{C}M8 应付帐||应付未付帐account payable
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%Q:]B+ 应收帐||应收未收帐account receivable
= s$UU15 e95@4f^K2 ':LV"c4t x4nmDEpa 新交易||新帐new account
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fAN)SE" 'r_NA!R bO\E)%zp "Zq)y_1 未决帐||老帐old account
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^=V b'g3P~ EwH_k 现金帐cash account
}E]&,[4&M QpC,komLJ z;d]=PT -P7JaH/Q 流水帐running account
F9 q9BH Ec;{N +1Ua`3dWN_ !$5.\D 暂记帐||未定帐suspense account
dpWBY3(7a n%1I}?$fO {Wp5Ane xD3Y-d9 过期帐||延滞帐overdue account||pastdue account
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g~ :Mq-4U.e P]b *hC 60r4%>d 杂项帐户sundry account
OD\F*Ry~ 7G<v<& [>N`)]fP HHU0Nku@ho 详细帐单||明细表detail account
c[QXc9 ~i ImM|*0 ap[{`u fF*{\ 呆帐bad account
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jTM-7 a= *qsgPGL "UDV4<|^k 会计项目title of account
I"1H]@"= nNJMQb'K //_aIp 8kwe ._&) 会计薄||帐薄account-book
vOKWi:-U q!+&|F E=9xiS IxQ(g#sj_k 营业报告书||损益计算表account of budiness||business report
#ovmX @CJ`T& ~$\9T.tre2 4Y#F"+m.] 借贷细帐||交验帐account rendered
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'`$O 明细帐account stated
a\BV%'Zqg {+V]saYP 6~@S,i1 2a3RRP 与…银行开立一户头to open an account with
f,_EPh> '!wI8f 2[8C?7_K0? =KctAR; 与…银行建立交易to keep account with
SL O~ ][IEzeI_LN 9h$08l v.Y?<=E+<d 继续记帐to keep account
MY]<^/Q #rkz:ir4 6yN8(&` bI_T\Eft 与…有交易to have an account with
D;bHX XFiP8aX< +%%Ef] c\\'x\J7 作成会计帐||有往来帐项to make out an account with
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,0vK 4|#@41\ B 清算||清理债务to make up an account
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清洁帐目||与…停止交易to close ones account with
+6$ |No 'Cv>V"X: ` KT>eE %]m/fo4b 结帐to close an account
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p< dN%*-p( fUg<+|v* 'kC,pN{-> 清理未付款to ask an account||to demand an account
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4.7 PL 结清差额to balance the account with
Q/[g|" Mkj` s6k@W T?"^ b 5u8j 清算to settle an account||to liquidate an account||to square an account
<U]!1 5x=aJl;G *:+&SxL +'ZJ] 审查帐目||监查帐目to audit an account
dx&!RK+ @X?7a]+;8 E0s|eA& A%[BCY_ 检查帐目to examine an account
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}$ 转入A的帐户to charge the amount to As account
<?&Y_ 3tjF4C>h| ,dR<O.{0 .S{FEV 以计帐方式付款to pay on account
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代理某人||为某人on ones account||on account of one
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N XYh)59oM% t4P`#,:8 为自己计算||独立帐目on ones own account
7'~Oai~r yZ:AJNb ~Oc:b>~ )-s9CWJv 由某人收益并负风险on ones account and risk||for ones account and risk
L* 0$x AL;z's(F? ^ 5D%)@~ %A$5mi^ 由某人负担for ones account||for account of one
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RDSkFK( D 按某人指示||列入某人帐户by order and for account of one
7K 'uNPC /=(PMoZu Ct<]('Hm( 3!u`PIQv 列入5月份帐目for May account
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0/ (Qcd !! 编入某中帐项下to pass to the account of||to place to the account of
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% 寄出清算书to send in an account||to send in render an account
r6QshCA" _m.w5nJ E Xxv WbWEgd%8. 支票薄cheque book
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In\,x 支票陈票人cheque drawer
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`zA2 持票人cheque holder
@g5qcjD'[ ;EB^1*AEw G`Df'Yy KK}ox%j 不记名支票cheque to bearer||bearer cheque
2oo/KndU o* ~aB_ NXCvS0/h bP Q=88* 记名支票||认人支票cheque to order
RuGG3"| CUN1.i<pk8 d.0K~M 4q"4N2 到期支票antedated cheque
;Rljx3!N I<rT\':9 jx{wOb~oO) #\8"d 未到期支票postdated cheque
X`fb\}~R( 5HaI$>h6 }a%1$>sj >r3SF3XMq 保付支票certified cheque
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x@_ D&{CC O.DO,]Uh DF>3)oTF 未获兑现支票,退票returned cheque
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< G}Ko*:fWS #U(kK(uO 横线支票crossed cheque
5ZX W\2 ']7}e TM5 Y(Q* aJQzM 普通横线general crossing
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W- Z(XohWe2 \U3v5|Q k<|}&<h 特别横线special crossing
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U}C1 !FwNq'Q8$ 空白支票blank cheque
+e,c'. #W&o]FAA3y #jh5% @ _X|prIOb= 失效支票,过期支票stale cheque
J 5(^VKj \(RD5@=!4# osl\j]U8 .1}1e;f- 普通支票open cheque
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j?$HFa 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
zW\s{ Y1ks'=c> PXyv);#Q` fwvwmZW 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
:..WL;gC 0'HQ=pP *7E#=xb 9GRQ^E 支票换现金||兑现to cash a cheque
qX*xQA|ak, q^:VF()d_z 1_b*j-j Af\ 清理票款to clear a cheque
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[ v<t?t<|J x0b=r!Duu 保证兑现to certify a cheque
KZTLIZxI- #N"u 0 51`&%V{daL r^a:s] 填写支票数额to fill up a cheque
LRg]'? t>AOF\ ZSs@9ej `KN>0R2k 支票上划线to cross a cheque
%ioVNbrR7 lKB9n}P -pIz-* W7Y@]QMX 开发支票to make out a cheque
/`l;u7RD _3:%b6&Pz )|v y}Jf7 71y{Dwya 签发支票,开立支票to draw a cheque||to issue a cheque
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Hz/;I 透支支票to overdraw a cheque
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ccrWk*tr 背书支票to endorse a cheque
tsJR:~ u5Vgi0}A /IG{j} +8C}%6aX 请付票款||清付票款to pay a cheque||to honour a cheque
D*ZjoU l'/`2Y1 |$b8(g$s) F_(~b 支票退票to dishonour a cheque
p<=Lh47 = L/[VpD IJ&Lk=2E] ^8;MY5Wbs 拒付支票to refuse a cheque
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UyE] 拒付支票to stop payment of a cheque
VaY#_80$s OemY'M?ZQ 7;o:r$08&} jwT` Z 提示要求付款to present for payment
j(Lz& *4 ?W{+[OXs b9RHsr]V vII{i 见票即付持票人payable to bearer
Cd_@< Q $}#& aWIkp5BFj 1oej<67PdJ 支付指定人payable to order
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n 2+rT .GFc ?!P0UTe~ 已过期||无效out of date||stale
J`U]Ux/L n2bhCd]j<b |E7J5ha =S`h/fru 请给出票人R/D||refer to drawer
S>0%jCjW =^rt?F4 !xfDWbvHV B=TUZ) 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
OUi;f_*[r l.o/H| q4[}b-fF <E4(KE 文字与数字不一致words and figures differ
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Ma#| e'.BTt58Y 支票
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O~*i_t*i9{ 时间已过account closed
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lH4Nbluc^ T;92M}\ 更改处应加盖印章alterations require initials
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o~~;I 时间已过effects not cleared
^~H{I_Y y''~j<' ^YLC {V >K9Ia4I, 停止付款payment stopped
+c))fPuV FMVAXOO #"N60T@ LeLUt<4~ 支票毁损cheque mutilated
+>#SNZ[ rkjnw@x\ GQtNk<?$I :hZM$4 汇款||寄钱to remit||to send money
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(j 寄票供取款||支票支付to send a cheque for payment
Hh1_zd| =~+ WJN &>zH.6%$ NfvPE ]S 寄款人a remitter
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"(&a'B 收款人a remittee
Zk=,`sBC )q=F_:$ A9.TRKb=8 1p}H,\o 国外汇票foreign Bill
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+l7)7qKx CeYhn\m5K0 7l53&,s 国内汇票inland Bill
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AK` S~Gse+* 跟单汇票documentary bill
?@ oF@AEx= axnlI*! FgH7YkKrD J~2SGXH)^? 空头汇票accommodation bill
5%I3eL%s =Wcvb?;* =LaEEL
nQiZ6[L 原始汇票original bill
<o%T] D~C'1C&W ab6I*DbF [J,.?'V 改写||换新票据renewed bill
zS%XmS\ <F7a!$zQ MNu0t\`p4 )pHtsd. eP 即期汇票sight bill||bill on demand
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r+Px }X)vktE+| cXb*d|-|N …days after date||…days after date…日后付款
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D>7a0p784 …months after date||…months after date…月后付款
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见票后…日付款…days after sight||…days sight
1wR[nBg*| yNvAT>H ,Wlt[T(.; joe)b 见票后…月付款…months after sight||…months sight
b >D *z~,|DQ(A RIMSXue*Ha ,\M77V 同组票据set of bills
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5n 4LTm&+(5 单张汇票sola of exchange||sole of exchange
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7|b) 远期汇票usance bill||bill at usance
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GLf!i1Z ^%7( ^\}qq>_ 长期汇票long bill
*`H*@2 $lxpwO ^-"Iwy b? );
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ZO<,V OFtaOjsyUa GAj%o]}u D;R~!3f./b 逾期汇票overdue bill
b?}mQ! QY;(Ny/(y WoTeIkM9 q/b+V)V 宽限日期days of grace
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(=!At)O 电汇telegraphic transfer (T.T)
LzU'6ah';5 ^C'S-2nGH v5M4Rs&t 2d.$V,U< 邮汇postal order||postal note (Am.)||post office order||money order
R%jOgZG tW UI?\ SoU(fI[6 7p1Y g 本票promissory note (P/N)
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V}s/knd "u6pl);G 押汇负责书||押汇保证书letter of hypothecation
F*KQhH7Gf DzpWU8j ~0p8joOH <odi>!ViH 副保||抵押品||付属担保物collateral security
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!)]/?&uo 担保书trust receipt||letter of indemnity
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/q pbx*Y`v 6$b=Tr=0 承兑||认付acceptance
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单张承兑general acceptance
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)h]+cGM 有条件承兑qualified acceptance
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附条件认付conditional acceptance
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:tZsSK LLgw1 @-D 部分认付partial acceptance
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