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。
23[X mBf 会计报表statement of account
?$rHyI m^ [VM&% "+KAYsVtU Hqm1[G) 往来帐目account current
Fo[=Dh*AqU wDS(zG UG<`m] `?xE-S
;Pn 现在往来帐||存款额current accout
O_/|Wx @c#M^:9Dc [i)G:8U _i+7O^=d6X 销货帐account sales
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.</.(7 ?{*/VJl$ wZ =*ejo 共同计算帐项joint account
7FD.3/ |9cSG),z Stxrgmu 07tSXl5! 未决帐项outstanding account
,2_!hm/ 0ud>oh4WPR AIa#t#8${ \Z ms 贷方帐项credit account||creditor account
?3+>% bO AT]Ty u9R:2ah&K 8|iMD1 借方帐项debit account||debtor account
0vm}[a4+i; sOLR *=F{ 1(12`3
)!(etB=`y 应付帐||应付未付帐account payable
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Z `T;Y%"X! t.E3Fh!o R~&i8n. 应收帐||应收未收帐account receivable
9F"Q2^l' <FFaaGiE> SR\F2@u 9K`uGu 新交易||新帐new account
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未决帐||老帐old account
*X4$'LSx1 +O,h<*y Bpw<{U k_<8SG+` 现金帐cash account
hu+% X.F4 ^ M4-O~ vAMr&[ fCxF3m(O 流水帐running account
Yi+~}YP.E( L/R ES `F<[\@\d5 f:-dw6a=s 暂记帐||未定帐suspense account
E@F:U*A6% 2i3& 3oz]O d4#Ra% -'OO6mU 过期帐||延滞帐overdue account||pastdue account
/o_h'l|PS MjHjL~Tg Z/ypWoV( X519}
l3 杂项帐户sundry account
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*B-| 详细帐单||明细表detail account
@GiR~bKZ S3k>34_%9 >%D=#}8l@ Hf'yRKACj 呆帐bad account
hoQ?8}r: 5E+k}S]M$ S-Y(Vn4 3[jk}2R';p 会计项目title of account
cs%NsnZ ,T|%vqbmw +RO=a_AS ;#$zHR 会计薄||帐薄account-book
\O7?!i E+&]96*Lby %TJF+; !I? J^0T 营业报告书||损益计算表account of budiness||business report
U "qO&;m X; gN[ JqdNO:8 QJG]z'c+ 借贷细帐||交验帐account rendered
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Wsr #YNhx| 明细帐account stated
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~ ]rh)AE!Y( iK"j@1| YJ5;a\QxN 与…银行开立一户头to open an account with
C3 %, pDh [^gSWU [)gvP' f-\l<o( 与…银行建立交易to keep account with
.~5cNu'#m e;=G|E /N@0qQ r[$Qtj Q 继续记帐to keep account
a<V=C azB~>#H~ VmTk4?V4 ubhem(p# 与…有交易to have an account with
MjI}fs< J<_&f_K0] q\[31$i$ @T1>%oi 作成会计帐||有往来帐项to make out an account with
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FZ<'t>& {kJ[) 7 -}UCdaQ3 ,>(M5\Z/c 清算||清理债务to make up an account
P|.KMtG 5b B[o6+ t:M({|m Y k#%19B 清洁帐目||与…停止交易to close ones account with
su=.4JcK #%e`OA(b :;"3k64 }7$\F!R 结帐to close an account
Yb =8\<; N13 <!QQ 7k3":2: hJ:Hv.{`)W 清理未付款to ask an account||to demand an account
q@(N 38D I{cn ,,8 wCvD4C.WH raJyo>xXb5 结清差额to balance the account with
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d?8OV ,75,~ GZ'hj_2%< 清算to settle an account||to liquidate an account||to square an account
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8XGo 6}ax~wYct C-6+ZIk4 &8&WY1cU 审查帐目||监查帐目to audit an account
#8/Z)-G A)7'\JK7b f\(K ou$ 71 /6=aq>n 检查帐目to examine an account
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M~ FpRK^MEkG 2N,*S 转入A的帐户to charge the amount to As account
j#p3c &P{%C5?{ jEO; 3YT _GW{ 以计帐方式付款to pay on account
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Jb orU4{.e "J{,P9P6 v5$zz w 代理某人||为某人on ones account||on account of one
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n/x P7Y[?='v 为自己计算||独立帐目on ones own account
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@"6 由某人收益并负风险on ones account and risk||for ones account and risk
/cjf 1Dc X>wQYIi [D?E\Nkk IaF79}^ 由某人负担for ones account||for account of one
QnGJ4F [}AcCXg`L V?rI,'F>N FP\[7?ZLn 按某人指示||列入某人帐户by order and for account of one
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~ eeX)JC0A PHOW,8)dZh 列入5月份帐目for May account
QDDSJ>l5_T 3~S~)quwP 5y~[2jB: [j/-(?+ 编入某中帐项下to pass to the account of||to place to the account of
Z3/ zUtgs 5s|gKM P~*fZ)\}F@ oyd{}$71d 寄出清算书to send in an account||to send in render an account
TUUBC% GS^4tmc d8K^`k+x ~lL($rE 支票薄cheque book
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T. OL=b hZ ]Lh\[@#1f &,)tD62s 支票陈票人cheque drawer
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s0h)~z Tv KX8 m" {F4: S&0x:VW 不记名支票cheque to bearer||bearer cheque
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F@M BKTsc/v2>: ^q6~xC,/ 记名支票||认人支票cheque to order
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(1o^Dn3 到期支票antedated cheque
;Cy@TzO/| t Z%?vY~! OwEz(pj@ MoA{ /{ 未到期支票postdated cheque
WAEKvM4*i0 o?3R HP47 ^/+sl-6/F 6IX!9I\sT 保付支票certified cheque
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Lw 未获兑现支票,退票returned cheque
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_pS%tPw GxkG$B 横线支票crossed cheque
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普通横线general crossing
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[/ I%p#E#[G w.8~A,5}Dh 特别横线special crossing
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d}ZHY[ No7Q,p 空白支票blank cheque
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wGvgMZ ]?' Q-F9oZ*0 j1ZFsTFMWp }$-VI\96 普通支票open cheque
x}{VHp`|ld z7q2+;L 9zJ`;1 Iqsk\2W]a3 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
Bu1z$#AC `y}d)"! mw[4<vfB0a mV,R0olF 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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O[!o1. U3}R^W~eb 支票换现金||兑现to cash a cheque
qedGBl& [R4x[36Zp H#inr^Xa C~qhwwh 清理票款to clear a cheque
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F"x O0t 保证兑现to certify a cheque
0?SLRz8 er0D5f R _sVs6AJ opMUt,4 填写支票数额to fill up a cheque
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#-T.@a1X 支票上划线to cross a cheque
kA__*b}8UK {ah=i8$ 2HXKz7da 4Umsc>yfK 开发支票to make out a cheque
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hyiMOa 签发支票,开立支票to draw a cheque||to issue a cheque
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.. V=&,^qZ Z=@) 透支支票to overdraw a cheque
oDP((I2- k-V I9H!, | ",[C3Jg nKB&|! 背书支票to endorse a cheque
PuCDsojclh _}OJPahw c1kxKxE /;AZ/Ocy! 请付票款||清付票款to pay a cheque||to honour a cheque
hF"g91P b$O_L4CP UMuuf6 c%@~%IGF 支票退票to dishonour a cheque
k%}89glm 2BDan^:-Av k0_$M{@Y XcMJD(! 拒付支票to refuse a cheque
+RV- VrV =kh>s$We mO)PJd2ZD RR!!hY3 K 拒付支票to stop payment of a cheque
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[VpN2* EB5_; 提示要求付款to present for payment
rLh9`0|D 2l@"p!ar= ZQ~myqx,+L c~UAr k S 见票即付持票人payable to bearer
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xs'kO= 支付指定人payable to order
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ml.;wB| 4r[pMJiq MJ*]fC3/ 已过期||无效out of date||stale
-~\.n KO"Jg-6r| dHG Io Q_aqX(ig 请给出票人R/D||refer to drawer
BKQIo)g.G *SkiFEoD :%#r.p"6x W 9Vz[ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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`=Z9 )W]>\=@Y 9G#8%[W m0j|58~ 文字与数字不一致words and figures differ
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, mT6q}``vtG OyJsz]b} M 支票
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^+*GbY$' 时间已过account closed
Qq T/1^imS C[xJU6z 3zB|!pC6s 9K ;k% 更改处应加盖印章alterations require initials
l*K I )d}H>Qx= {jOzap| #9D/jYK1X Yz=h"Zr
j9URl$T: 时间已过effects not cleared
LAv:+o(m/ 7-".!M \[hn]@@ t/KcXM 停止付款payment stopped
-c+[6A>j K/vxzHSl ZT) !8 \fK47oV 支票毁损cheque mutilated
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e<x9s J}Qs"+x =Kc|C~g 汇款||寄钱to remit||to send money
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.V>@ sULIrYRA 寄票供取款||支票支付to send a cheque for payment
tYs8)\{ \G$QNUU WI1T?.Gc U~uwm/h 寄款人a remitter
`d7gm;ykp N;-/w ip #V.ZdLo( YBX)eWslK 收款人a remittee
tJ=3'?T_k 8P,l>HA rO/a,vV 6xH;:B)d 国外汇票foreign Bill
j4;Du>obQ z)4UMR#b& tm(v~L%$>] ?gLR<d_ 国内汇票inland Bill
}@Xh xZu h&lyxYZ+T$ A LXUaE. Hm>-LOCcl 跟单汇票documentary bill
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JC=dYP} 空头汇票accommodation bill
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^C]E r"R(}`<, k+FMZ,D| 原始汇票original bill
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*$PO+ ?TDvCL 改写||换新票据renewed bill
R7lYu\mA ]k[x9,IU\y tKwn~T rwy+~ 即期汇票sight bill||bill on demand
P{?;T5ap6 d$w(-tV42 ;; :">@5 p"2m90IO …days after date||…days after date…日后付款
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e1cI …months after date||…months after date…月后付款
;AKwx|I$g >?z:2@Q)B wh%xkXa[ur a0PE^U 见票后…日付款…days after sight||…days sight
Oukd_Ryf @Tm`d ?^ cS4DN wTxbDT@ H5 见票后…月付款…months after sight||…months sight
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p3JX9_f 同组票据set of bills
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单张汇票sola of exchange||sole of exchange
C0QM#"[ oe9lF*$/ !}_b| m^<p8KZ 远期汇票usance bill||bill at usance
H(b)aw^(% *7ZtNo[+ Fk{J@Y sf$o(^P9\A 长期汇票long bill
t8P PE PQ$sOK|/ 5MR,UgT M%I@<~wl 短期汇票short bill
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;9.KCpwx HJIC<U V,Q4n%h1. ];1R&:t 逾期汇票overdue bill
L_Q S0_1 0]B(a `<U5z$^QTw k2r3dO@q 宽限日期days of grace
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z8"7u/4v{ 电汇telegraphic transfer (T.T)
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邮汇postal order||postal note (Am.)||post office order||money order
2}vNSQvG tlQC6Fb# Y1)!lTG Y%@hbUc}x9 本票promissory note (P/N)
T7[NcZ:I bWmw3w vcv CD7MD B$XwTJ> 押汇负责书||押汇保证书letter of hypothecation
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g+ 5Sva}9H 副保||抵押品||付属担保物collateral security
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WOpj3 ]{GDS! ) 担保书trust receipt||letter of indemnity
69OF_/23 l1'6cLT` sOpep esX)"_xf 承兑||认付acceptance
?6"{!s{v ~Lz%.a;o nB5zNyY4 =r9r~SR# 单张承兑general acceptance
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r) z~{&}Em ~ 有条件承兑qualified acceptance
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~TcT -LW[7s$ _S`o1^Ad mJ}opy!{; 附条件认付conditional acceptance
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部分认付partial acceptance
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