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。
y'pG'"U]_ 会计报表statement of account
J)g(Nw,O 3v0)oK k,v.U8 7^Onq0ym T 往来帐目account current
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|i 2N)vEUyDV 9pjk3a 现在往来帐||存款额current accout
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,?^J-h^ kV<VhBql! 销货帐account sales
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z yobi$mnsy! 共同计算帐项joint account
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uE*jQ 未决帐项outstanding account
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6P 4L5Wa~5\ g?@(+\W ! B)Em 贷方帐项credit account||creditor account
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{h@R\bU 6(ja5)sn* jJ?3z,h 借方帐项debit account||debtor account
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< 应付帐||应付未付帐account payable
Jn:GqO AMO{?:8Y; iWtWT1n8n '-v~HwC+/T 应收帐||应收未收帐account receivable
oEi+S)_ ul% q6=f) +F0M?, ,e,fOL 新交易||新帐new account
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mIq, +*|E%pq ;CU3CLn 未决帐||老帐old account
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$eT 现金帐cash account
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=]/ 12rr:(#%s _ :][{W# 流水帐running account
b8`O7@ar u37+B (2a~gQGD Y#rao:I 暂记帐||未定帐suspense account
$%!]tNGS -$mzzYH US
Q{o HF0J>Clq 过期帐||延滞帐overdue account||pastdue account
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c]DC t/y0gr tm6 杂项帐户sundry account
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M;K 'jfI1 ]q L-$GQGk{ 详细帐单||明细表detail account
[Si`pPvl /oh[Nu1D ^#_@Kq%th '{C=vW 呆帐bad account
i5:fn@& =G*<WcR SVeL c ?_ p3^kl 会计项目title of account
j1>1vD-`T 'S&5zwrH UF0PWpuO 0 5 `x$f 会计薄||帐薄account-book
%/~Sq?f-9@ bY]aADv\ 5J1,Usm _d,_&7 营业报告书||损益计算表account of budiness||business report
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o_jVtEP .hn"NXy 借贷细帐||交验帐account rendered
k`xPf\^tf (AV j_Cw |"\A5v|1 PYW~x@]k%, 明细帐account stated
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&@nI(PXv j#.Aiy:, Z+FJ cvYx 与…银行开立一户头to open an account with
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}$l k${25*M!3 _@SC R% 与…银行建立交易to keep account with
Pv/$;R% 5_0Eh!sx lg~Gkd6 ioz4kG! 继续记帐to keep account
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H^m 与…有交易to have an account with
"! m6U#^ GK~uoz:^O !CY:XQm <V>]-bl/ 作成会计帐||有往来帐项to make out an account with
6|| zfH ^#KkO3 6 -N 442 ,F!zZNW9 清算||清理债务to make up an account
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*7 清洁帐目||与…停止交易to close ones account with
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6g576 Z8%?ej`8 "A6m-xE~ 结帐to close an account
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Kjun_ #p*D.We -U.>K,M SYkwM6 清理未付款to ask an account||to demand an account
g]vo."}5E ";yey ] %68'+qz m}hEi 结清差额to balance the account with
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?I{L^j^#4 9kHVWDf ^m~&2l\N= 清算to settle an account||to liquidate an account||to square an account
t-B5,,` hK+6S3-Ez y)vK=," jVi>9[rz 审查帐目||监查帐目to audit an account
h!=h0 2*Zk^h= KW-GVe%8f :e1kpQ 检查帐目to examine an account
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t^ ZP{<f~; 转入A的帐户to charge the amount to As account
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cX7 O*5C xP4}LL9) 以计帐方式付款to pay on account
ysapvQN_6 .V4- V56WgOBxz UodBK7y 代理某人||为某人on ones account||on account of one
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V&K CRBj> TyDh\f!w 为自己计算||独立帐目on ones own account
m<H{@ZgN( `AYq,3V !iO2yp DA1?M' N 由某人收益并负风险on ones account and risk||for ones account and risk
sYjhQN=Y* d~1uK-L]* m _cRK}> ,qx^D 由某人负担for ones account||for account of one
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p_|pC' fIl;qGz85 按某人指示||列入某人帐户by order and for account of one
h PL]B_< z',Fa4@z q3AqU?f 6<EGH*GQ$ 列入5月份帐目for May account
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} W:,Wex^9n 编入某中帐项下to pass to the account of||to place to the account of
ak7kb7 5o !$A/.;0$ M?!@L:b[ #=t/wAE y: 寄出清算书to send in an account||to send in render an account
Q_U.J0 V(_1q P0e-v0 U@M3.[jw 支票薄cheque book
_bGkJ= =e4 r=I Keozn*fzI L8 L1_ 支票陈票人cheque drawer
]I [~0PCSX '`3#FCg )rq |t9kix ]QhTxrF" 持票人cheque holder
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,;_+o] 0?<#! < cvh1~>( 不记名支票cheque to bearer||bearer cheque
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2 %dL96 DMM<,1 记名支票||认人支票cheque to order
H_X^)\oJ <.Ws; HN} Iko]c_W0 ]K"&Vd 到期支票antedated cheque
|'q%9# fbNzRXw /]_ t-> {drc}BL_ 未到期支票postdated cheque
Ho>Np& (k?HT'3) );$99t ){*+s RBW 保付支票certified cheque
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NLR\ wT4@X[5$ Fl-\{vOn c-sjYJXKM* 未获兑现支票,退票returned cheque
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9hA~rj ?13qDD: 横线支票crossed cheque
Mfj82rHg H$KO[mW} y0%1YY U ? +_\ 普通横线general crossing
!sb r!Qt cCe~OlXQ AcC &Q:g g8W,Xq+ 特别横线special crossing
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$t_ #c^V% 空白支票blank cheque
Y;"k5+ q CD$#}Id *doNPp)m ={qcDgn~C 失效支票,过期支票stale cheque
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G`8::S 普通支票open cheque
/Mqhx_)>A S<tw5!tJ ?sf<cFF KdkA@>L!; 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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7 \= H@Dpht>[ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
0j.K?]f)h I//=C6 i"^> sk z3oi( 支票换现金||兑现to cash a cheque
%6UF%dbYH` ,T$ts {& o^p! b;k+N` 清理票款to clear a cheque
{]0e=#hw ;cor\R ;]{ee?Q^ld qt/K$' 保证兑现to certify a cheque
p0+^wXi) BR,-:?z Harg<l 6Sr]<I +: 填写支票数额to fill up a cheque
1F@k9[d~ j(;^XO Y# W(, j2pU .tngN<f 支票上划线to cross a cheque
}9~^}99} IhnBp 6p9 _?{7%(C }A#IB
qf5 开发支票to make out a cheque
0> f!S` * 8bIP"!=*W z _!ut ARk(\,h 签发支票,开立支票to draw a cheque||to issue a cheque
i+_LKHQN zM'eqo>!c> } M#e\neii i"8mrWb 透支支票to overdraw a cheque
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~+q1g[6 背书支票to endorse a cheque
bGRt )vp0X\3q` K_7pr~D]@r |V9[aa*c 请付票款||清付票款to pay a cheque||to honour a cheque
%)ho<z:7U Dg&84,bv^ -yqsJGY 7T~M`$h 支票退票to dishonour a cheque
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^jjc U1RU2M]v _z\/{ m'4f'tbN 拒付支票to refuse a cheque
_;lw,;ftA 7)66e zWsr|= [ DaQ"Df_X 拒付支票to stop payment of a cheque
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GD'Fi 提示要求付款to present for payment
9shfy4?k mxc)Wm<4 Kxe\H'rR >)><u4} 见票即付持票人payable to bearer
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z)2a2C |,8z"g 支付指定人payable to order
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已过期||无效out of date||stale
.)Tj}Im2p d{z[46> ]#!uke Q #Z&/w.D2 请给出票人R/D||refer to drawer
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*"V<Z X.]I4O&_ /l$x} xtV+Le% 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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FS%9.Ws 文字与数字不一致words and figures differ
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G &~ sdp&D@ ~.a"jYb7A} 支票
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F(")ga$r 时间已过account closed
FU`(mQ*Yd %6K7uvTq W.wPy@yi F^!D[:;jK 更改处应加盖印章alterations require initials
cNll??j =8FvkNr C@M-_Ud>Q V&Y`?Edc K_Y-N!h
-4Qub{Uym 时间已过effects not cleared
^2+Ex+ ,H7X_KbFD4 ]8G 'R-8} l;8t%JV5 停止付款payment stopped
[4KQcmJc# b?wrOS _3IT3mb2n -t-f&`S|| 支票毁损cheque mutilated
"Ih3 n ]%2Kx 7>hcvML t}t(fJHY` 汇款||寄钱to remit||to send money
!j~wAdHk _"DC) #qRoTtMq7 (P>nA3:UXB 寄票供取款||支票支付to send a cheque for payment
nz 10/nw zLJ>)v$81 5"%
.8P LKN7Lkl 寄款人a remitter
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R sG g458 ]4~Yi1] 收款人a remittee
U1`5P!ov >t+ ENYb VFE@qX| .ARYCTyG 国外汇票foreign Bill
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Omd; 3Tr,waV 国内汇票inland Bill
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$vm "&L8d(ZuA 跟单汇票documentary bill
KpN]9d b42%^E FgdnX2s J q@.>eB'92P 空头汇票accommodation bill
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p<en[ ^[hAj>7_8$ pl8b&bLzi 原始汇票original bill
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改写||换新票据renewed bill
t{;2$z 0 9.)z]Gav #H$lBCWI -TD\?Q 即期汇票sight bill||bill on demand
?K$&|w%{3 iXWzIb}CJ- fY]"_P n7> |$2Y …days after date||…days after date…日后付款
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OHRZX …months after date||…months after date…月后付款
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Mz{j: [G 9Pb) 见票后…日付款…days after sight||…days sight
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Na@bXcz) ,ye}p1M E PE_2a} 见票后…月付款…months after sight||…months sight
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5WEX 同组票据set of bills
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R51Pw 单张汇票sola of exchange||sole of exchange
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f@I G=y~)B} b}TvQ+W]2 远期汇票usance bill||bill at usance
!-M Y<' {Q>OZm\+ vom3C9o $W
IE`P% 长期汇票long bill
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)X, pZ8J\4+ 短期汇票short bill
U/'l "N[ et5lfj F]M-r{ 'goKYl#1Q 逾期汇票overdue bill
N3$1f$` CUJq [ xHt7/8wF {m!5IR 宽限日期days of grace
'v^Vg u7mPp3ZYK nA0%M1a mrr]{K 电汇telegraphic transfer (T.T)
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bHkI~ 邮汇postal order||postal note (Am.)||post office order||money order
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Xja_lp Gtaa^mnxD 6=n|Ha 本票promissory note (P/N)
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-v ; 押汇负责书||押汇保证书letter of hypothecation
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vD] l =Rx4ZqTI| ~;9n6U 副保||抵押品||付属担保物collateral security
_cvX$(Sg \(Oc3+n6 ?o[h$7`o6 |dQz(z&6{5 担保书trust receipt||letter of indemnity
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7LU^Xm8 "x R6~8 承兑||认付acceptance
z=KDkpV #I?Z,;DI= t@R[:n;+ 2b7-=/[6 单张承兑general acceptance
q;bw}4 {[#)Q.2 R& t*x rX)&U4#[m 有条件承兑qualified acceptance
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>=97~a+. ,z.l#hj,{ ( 0/M?YQF 附条件认付conditional acceptance
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@*|VWHR 9V1d`]tP [ne51F5_ 部分认付partial acceptance
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