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。
h>L6{d1 会计报表statement of account
:hl}Zn~jt }07<(,0n 66"ZH,335 i/O,`2 往来帐目account current
*2m&?,nJ ]uj.uWD QLpTz"H p-
(ADQS 现在往来帐||存款额current accout
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< k>z-Zg S}xDB @R-~zOv 销货帐account sales
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Med"dHo7 cnUU1Uz> 6 peM4X 共同计算帐项joint account
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DRmh(T kmwrv -W 未决帐项outstanding account
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70qz8 E6^S2J2 贷方帐项credit account||creditor account
Ci#5@Q9#w \%4+mgiD 9jzLXym '`goy%Wd 借方帐项debit account||debtor account
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<< G'}_ZUy# vM4`u5 应付帐||应付未付帐account payable
d[Fr XY t8vJ A@Yi{&D_Q] X)R]a]1A 应收帐||应收未收帐account receivable
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?/i%TQ 新交易||新帐new account
R^O)fL 0_ tIy/QN_42 ZwrYss 7;s0m0<%~ 未决帐||老帐old account
jvKaxB;e eEZlVHM;O |(w#NE5 _.8]7f`*Gc 现金帐cash account
PH4bM tlxjs]{0E N{ z(|2{A# =/'*(\C2 流水帐running account
>`V|`Zi ? mE@o27 GDQg:MgX |/Q. "d 暂记帐||未定帐suspense account
~4X!8b_ cz~11j# <W|{)U?p Jz8#88cY 过期帐||延滞帐overdue account||pastdue account
3bL2fsn5 ;A'17B8 aTL7"Myp 8;Bwz RtgT 杂项帐户sundry account
{rJF)\2 &$Ip$"H ..{^"`FQ /@}# KP= 详细帐单||明细表detail account
9@>hm>g. ]x{ H B-p5;h> $zA[5}{ZtQ 呆帐bad account
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XW$ 会计项目title of account
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V'7| F88SV6 \bmboNe %z_b/yG 会计薄||帐薄account-book
zYJ`.,#C 5 Z"nuO\zH~ UHszOl _BaS\U%1( 营业报告书||损益计算表account of budiness||business report
t7%Bv+Uo tD482Sb= D(?#oCCA %31K*i/] 借贷细帐||交验帐account rendered
2>$L>2$ I,Y^_(JW APm[)vw#f J3E:r_+ 明细帐account stated
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r-$a8 Ev ,8? 与…银行开立一户头to open an account with
e%7P$. WoR**J?}w jl29~^@}1i S$:S*6M@" 与…银行建立交易to keep account with
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tt&sW` \:28z [NDYJ'VGe X2 kLbe 继续记帐to keep account
JH,bSb y`Y}P1y* 45JLx?rN_ 'v)+S;oB 与…有交易to have an account with
v)pWx0l= }+3~y'k YH$`r6\S e.h:9`"* 作成会计帐||有往来帐项to make out an account with
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0=t9J 5mBk[{ ]c+'SJQ ~<R~Q:T 清算||清理债务to make up an account
3F3?be |mX8fRh +fmZ&9hFNJ 6P$q7G 清洁帐目||与…停止交易to close ones account with
sIM`Q% QY!A[!6h 5Ep 7%WI 结帐to close an account
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)"uv m 9Q{)?J7 清理未付款to ask an account||to demand an account
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f$' 结清差额to balance the account with
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+'w% I 清算to settle an account||to liquidate an account||to square an account
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I1"@Tu 审查帐目||监查帐目to audit an account
zSO9 U 2Ev,dWV l0V@19Ec F.9|$g*ip 检查帐目to examine an account
7Q&P4{hi0 qKXn=J/0tA sa])^mkq( FeJ5^Gh. 转入A的帐户to charge the amount to As account
\/%mabLK 'rgV]Oy %8/$CR XafyI*pOX 以计帐方式付款to pay on account
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5hul |ipppE= ?T&D@Ohsx %|~UNP$ 代理某人||为某人on ones account||on account of one
6W o7q\ " wO9<An hB4.tMgZ s Y,3 为自己计算||独立帐目on ones own account
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#:Yw|t c1f6RCu$b uB?YJf .T@ 3h>Ji1vV 由某人收益并负风险on ones account and risk||for ones account and risk
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l KD 0 N(2[s_A L xO'$oKZV 由某人负担for ones account||for account of one
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zSrre <f%9w] 6r`g+Js/ $}829<gh7 按某人指示||列入某人帐户by order and for account of one
@QofsWC }% =P(%- @QEVl {>qCZ#E5WO 列入5月份帐目for May account
b< rM3P; 4#T'Fy]. ,^(T^ - D'X'h}+2 编入某中帐项下to pass to the account of||to place to the account of
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T7ciD "v06Fj>q A,osrv 寄出清算书to send in an account||to send in render an account
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&.!*rPD F^f]*MhT" hf'3yEm sr\MQ?\fB 支票薄cheque book
Ce:kMkJ P%.5xYn +RM3EvglDQ ]PFc8qv{ 支票陈票人cheque drawer
Ldu!uihx ;J:YNup >wn&+%i& _MR2,mC 持票人cheque holder
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uk[["3 /[IK[ _R]1J0 f,$CiZ" 不记名支票cheque to bearer||bearer cheque
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ug`dZ/ c}Qc2D3* 记名支票||认人支票cheque to order
*?uF&( 0 }E=mZZ) 1)%o:Xy o mb#)w`< 到期支票antedated cheque
D -jew &B ]Kf HuYjM FvkKM+?F 3K'3Xp@A 未到期支票postdated cheque
pyN PdEy NT/}}vES 2`z+_DA SSzOz-&GA 保付支票certified cheque
w9 NUm mr*zl* `@ObM[0p( NzEuiI} 未获兑现支票,退票returned cheque
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横线支票crossed cheque
Z/0M9 Q% Un<~P@T% +"C0de |- YrdK@I 普通横线general crossing
2@ad! h 4-TM3Cw`d& }/=VnCfU 'd28YjtoX 特别横线special crossing
W6)A":` :!R+/5a u^`B#b' /g_}5s-Z 空白支票blank cheque
6L2.88 i 7~IAgjo,@ ~h1'_0t |ey6Czm 失效支票,过期支票stale cheque
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<0ItNv ^@N@gB 普通支票open cheque
K(_nfE{ G6I>Ry[2? b&!X#3(KT Ly^r8I 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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C<gg |=SaI%%Be 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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6i<C 支票换现金||兑现to cash a cheque
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#79:) ^Zg"`&E chxO*G 0{ \AP< 清理票款to clear a cheque
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8 \^ Xbfn@7m 保证兑现to certify a cheque
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VtiX ;Lz96R@} 0kmZO"K#e 填写支票数额to fill up a cheque
<zrGPwk ,%Dn}mWu v\&Wb_;A X+iUT 支票上划线to cross a cheque
mI}1si=$ m&fm<?| )/Ul"QF f~t*8rG~m 开发支票to make out a cheque
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W@ `N$<]i]s5 签发支票,开立支票to draw a cheque||to issue a cheque
D/{hLp{ (oxe'\ $o5<#g"/T tK0?9M.) 透支支票to overdraw a cheque
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, Q/L:0ovR 背书支票to endorse a cheque
F~4oPB K< bfhap(F~(e P6@(nGgK< >}Fe9Y.o 请付票款||清付票款to pay a cheque||to honour a cheque
"/g/Lc &E0P`F,GQA (@[c;+x p%ek)tT 支票退票to dishonour a cheque
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XlW_CGO 拒付支票to refuse a cheque
{L4ta~2/T ~{/"fTif { LZ` _1D }y;s(4 拒付支票to stop payment of a cheque
1>|2B&_^ -lAX-W0 *`7cvt5]IM V]&0"HX2r! 提示要求付款to present for payment
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见票即付持票人payable to bearer
2= S;<J t Y'fFz^Ho L/t'|<m 76Ho\}-U"> 支付指定人payable to order
Ahv %Q%m%2 * `1W}) eEl}.W} K*NCIIDh 已过期||无效out of date||stale
\jH^OXxb 8&t3a+8l bVO{,P2o ?%K7IJ% 请给出票人R/D||refer to drawer
>PHin%# lXso@TNrZ0 K8,Q^!5]" 2SVBuV/R 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
HtFc+%= }04EM sbqAjm} N/CL?Z>c 文字与数字不一致words and figures differ
xL&M8: j%%& G$Tfu p(vmMWR! +J[<zxh\ 支票
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p$.m=+K~ 时间已过account closed
oU"!"t fXD9w1 7\.{O$Q ^6g^ Q*" 更改处应加盖印章alterations require initials
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3&`LVhx f(SK[+aqW Q> d<4]` Z /G`8|A 停止付款payment stopped
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$`zuz 支票毁损cheque mutilated
}o,-@R~ j3=%J5< <b>g^ `}?D tleWJR8oc 汇款||寄钱to remit||to send money
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\q; <ddXvUCX kD*r@s]= 寄票供取款||支票支付to send a cheque for payment
FHOF6}if 4>R)2g #EG$HX] -F7P$/9 寄款人a remitter
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mb<z^>5 xwSi.~. 'LX]/D aWS_z6[t#6 收款人a remittee
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54 0&Z+P?Wb4 国外汇票foreign Bill
Gg TrIF $ VTk0J-W ;M<R
e eXA@J[-M: 国内汇票inland Bill
WzhY4"p *G&3NSM- g>*P}r~;^b +?9.
&<? 跟单汇票documentary bill
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M CpLLsp hy 2'U+QK@ &"6%D|Z0 空头汇票accommodation bill
$*$X5 R1?LB"aN wNm 1H[{ b}HwvS: 原始汇票original bill
CNM pyr n?mV(? N ?s]+2Tq )0XJOm 改写||换新票据renewed bill
$+WMKv@< +'V ,z FR^(1+lx& H^fErl 即期汇票sight bill||bill on demand
d$5\{YLy 6Eu"T9( Q@ghQGn# `xsU'Wd^< …days after date||…days after date…日后付款
6~ +/cY-V M0K+Vz= ~y" ^t@!E I*4g ;1x …months after date||…months after date…月后付款
(W'3Zv'f dOFK; d>hLnz1O oi\e[qE 见票后…日付款…days after sight||…days sight
mvXIh"; h(gpqSN T :0#se k:DAko} 见票后…月付款…months after sight||…months sight
v%8S:3 "yf#sEabV \QP
1jB js F96X{ 同组票据set of bills
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/2Qgg`^) 单张汇票sola of exchange||sole of exchange
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YL3hl AfX lV-v hM[QR'\QS 859ID8F 远期汇票usance bill||bill at usance
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Czm \{{i:&] H c=u'#|/eb 长期汇票long bill
!A=>B=.|D |YWX.-aeo xa? +ieRpVg 短期汇票short bill
$zD}hO9 ~O~R,h> R6E.C!EI g/BlTi 逾期汇票overdue bill
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4$$0 ` 宽限日期days of grace
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-=VGXd 0})mCVBY 电汇telegraphic transfer (T.T)
#9u2LK RJ~I?{yR0[ cRS2v--\- +kZW:t!- 邮汇postal order||postal note (Am.)||post office order||money order
eG\`SKx_ b&xlT+GN D>m!R[!o 5|Hz$oU
本票promissory note (P/N)
$^louas& bqSp4TI ?)mM]2%% 6R';[um?q 押汇负责书||押汇保证书letter of hypothecation
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qY *WK0dn g4NbzU[I <L>$Y#wU 副保||抵押品||付属担保物collateral security
9vw0box Hribk[99 0PT\/imgN Dfl%Knl@J 担保书trust receipt||letter of indemnity
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-gXJ4 ;.|).y1/` 承兑||认付acceptance
JsyLWv@6xa = 6
^phZ( }RN&w]< %\QK/`krp 单张承兑general acceptance
TF- k|##G a@}A;y'd 3+d_5l;m) 2m0laJ3p9 有条件承兑qualified acceptance
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#0gwN2Nv"L t-3y`31i. 附条件认付conditional acceptance
p7eRAQ\' q;L~5q."E aEw wK(ny 4Y:[YlfD. 部分认付partial acceptance
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