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。
Ps=<@,dks 会计报表statement of account
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l~j{i/> !^_G~`r$2J 往来帐目account current
q%\rj?U_ j`LvS }v$T1Cw \L4+Dv<z 现在往来帐||存款额current accout
03^?+[C ; +%| !~ GJP\vsaQ ]~J.YX9ST 销货帐account sales
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S'g# 共同计算帐项joint account
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# 未决帐项outstanding account
EWn\]f| wML5T+ I$vM )+v= _?J:Z*z? 贷方帐项credit account||creditor account
6z>Zm1h i=DoK{`L &9,<_1~ o:C],G_ 借方帐项debit account||debtor account
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y +'f38D* q[T='!Z\ 应付帐||应付未付帐account payable
*3r{s'm wD'LX c N^,-~U 6D n[9V 应收帐||应收未收帐account receivable
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'=~*tV q9mYhT/Im ~e@pL*s qGgqAF#B 新交易||新帐new account
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DU.nXwl] 未决帐||老帐old account
kH10z~(e \%ZF<sVW |Lz:i+; #H1ng<QV 现金帐cash account
rBUdHd9 F6xQ`T| 0o+2]`q)Q sG~5O\,E 流水帐running account
,'69RL?-Wg {V)Z!D |( =`l _a3,Zuv 暂记帐||未定帐suspense account
hiN6]jL|O 8`/nk`; 38hA guZX SmJ6Fm6 过期帐||延滞帐overdue account||pastdue account
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:TQB 杂项帐户sundry account
%TA3o71 XNU[\I fem>WPvG ^|(w)Sy 详细帐单||明细表detail account
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x} hl[!4#b]K 呆帐bad account
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q 会计项目title of account
:(|;J<R%_ ]tVU$9D JWa9[Dj CjtXU=}A 会计薄||帐薄account-book
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eoS8e$} 8-?.Q"D7% 营业报告书||损益计算表account of budiness||business report
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'sZTM& 借贷细帐||交验帐account rendered
>C`b4xQ t]~Lo3 9ZL3p! (>x4X@b 明细帐account stated
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B$-)/ IRemF@ 5'/Ney9N 与…银行开立一户头to open an account with
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7EU/+3 /HsJyp+t 8'Z#sM^E 与…银行建立交易to keep account with
a a=GW% ~Cx07I_lf ] ZGP ~n$VCLa 继续记帐to keep account
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[TPiUn' 与…有交易to have an account with
hBf0kl K14e"w%6rs %vvA'WG Kv'2^B 作成会计帐||有往来帐项to make out an account with
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ZF gnW`|-:\ 6fhH)]0 V,<3uQD9a 清算||清理债务to make up an account
F_o5(`>^ W3s>+yU &13qlc6 pe>R2<!$ 清洁帐目||与…停止交易to close ones account with
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Pp_3$O 结帐to close an account
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, 清理未付款to ask an account||to demand an account
;uj&j1 #~l(t_m{ u}ULb F 9MQ!5Zn 结清差额to balance the account with
e^)+bmh ?ACflU_k G+2!+N\P ~u-DuOZ8 清算to settle an account||to liquidate an account||to square an account
XKD0n^L[ 7\>P@s )[&'\SOO n qSjP5 审查帐目||监查帐目to audit an account
oc+TsVt e P]L 6-8,qk (}ObX!, 检查帐目to examine an account
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y2km] }71a3EUK Bx9R!u5D 转入A的帐户to charge the amount to As account
:.8@ xVH lrqu%:q xQLVFgd qWz%sT?C3L 以计帐方式付款to pay on account
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BHZ$/ D6X0(pU0 \4$V;C/n, 代理某人||为某人on ones account||on account of one
Kvx~2ZMx6 n~ w.\939@ |^l17veA@ \ZNUt$\ 为自己计算||独立帐目on ones own account
@">^2 ViZ Tl~ X5[.X()M4 d$DNiJ , 由某人收益并负风险on ones account and risk||for ones account and risk
N@}5Fnk- '" MT$MrT }eKY%WU>O 'uy\vR&Pz 由某人负担for ones account||for account of one
fkKk/M>1 tUOqF ENoGV;WG [f ._w~ 按某人指示||列入某人帐户by order and for account of one
^@91BY $TU:iv1Fm ''p7!V? hYvWD.c} 列入5月份帐目for May account
LIah'6qR d2\#Zlu< ^9_4#Ep( vZ6_/ew8 编入某中帐项下to pass to the account of||to place to the account of
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! [hhPkJf|f \d:AV(u 寄出清算书to send in an account||to send in render an account
i!yu%>:M 77zfRSb+ {7F?30: ] 0,{tBo 支票薄cheque book
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k[r g$?kL !3*:6 I_.Jo `lK~ 支票陈票人cheque drawer
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.&Ik(792Z& a_V.mu6h6p )@\Eibt2oH ov xX.hO 不记名支票cheque to bearer||bearer cheque
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O,xI' m[w 8|[ 记名支票||认人支票cheque to order
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yW 'Dx_n7&= #cCR\$-~ fU^6h`t 到期支票antedated cheque
vyhxS .[9 uP.[,V0@^ b^dBX du5|/ 未到期支票postdated cheque
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k62KZ5| D 5^0K5R6GQf &Jf67\N 保付支票certified cheque
r1]DkX <6 %YLyh?J 0s2@z5bfX <8sy*A?0z 未获兑现支票,退票returned cheque
U#gv ~)\k L=v"5)m2R L9bIdiB7 }'c@E0" 横线支票crossed cheque
{)y8Y9G /9k}Ip LVAnZ'h/| :G/.h[\R| 普通横线general crossing
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]JWd LQ'VhNU 特别横线special crossing
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wPRs.(]_ mEVne.D 空白支票blank cheque
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d_!lRQ^N 失效支票,过期支票stale cheque
1v"r8=Wt R3!3TJ Q!(qL[o m=e#1Hs 普通支票open cheque
KGq4tlM6 X!=*<GF) "~=\AB=+Z {WYmO1 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
<Q%:c4N _>)=c<HL ,Y_[+ ;DN:A
gXP 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
:1(UC}v DUOSL R`F8J}X_ U<Z\jT[ 支票换现金||兑现to cash a cheque
wG2-,\: }N}\<RG "RG #e+ Pln*?o 清理票款to clear a cheque
q oJ4w7 .jps6{ ~hxo_& v*.#LJEm 保证兑现to certify a cheque
|0A:0'uA! eOI#T'5 Q`4]\)Dp /qalj\ud 填写支票数额to fill up a cheque
VtJy0OGcRP Vy:MK9U2 \mt>R[ 5NECb4FG 支票上划线to cross a cheque
$}/Q%r eS{ xma U~Ai'1?xz raPUx _$PH 开发支票to make out a cheque
iTq~^9G bk#t+tuk 6qgII~F' Q(e 3-a 签发支票,开立支票to draw a cheque||to issue a cheque
3M&IMf,/@ `Wf)qMb )5M9Ro7 rLm:qu(F1 透支支票to overdraw a cheque
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M G?OwhX s`$px2Gw fP9k(mQX 背书支票to endorse a cheque
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&A;q N>A*N,+ L'J Ekji" (n~e2tZ/ 请付票款||清付票款to pay a cheque||to honour a cheque
ZoiCdXvTN s: .5S x_3Zd VK)K#!O8 支票退票to dishonour a cheque
pSq3\#Twr q&- A}] zDk^^' M!s@w%0?' 拒付支票to refuse a cheque
sDH|k@K >Tm|}\qEb Czs4jHTa` Q(}TN,N 拒付支票to stop payment of a cheque
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c<(/ 9%?'[jJ ;5P>R[p @lau?@$ja 提示要求付款to present for payment
FJN,er~T[ QPH2TXw tzxp0&:Z]. gJVakR& 见票即付持票人payable to bearer
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hmM1$ eqSCNYN lxRzyx 支付指定人payable to order
o%Lk6QA$ }[u 9vZL @5%c P ><X!~by 已过期||无效out of date||stale
dm Lgt)-t eo4<RDe< yT42u|xZA #4{f2s[j6 请给出票人R/D||refer to drawer
Dk|<&uVV [)`9euR% !}()mrIlP _c|>m4+X 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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文字与数字不一致words and figures differ
HnVUG4yZTD %HuQc^ ??rx\*,C</ [?BmW{*u. 支票
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E~zLhJTUL' 时间已过account closed
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^Y xqJy 更改处应加盖印章alterations require initials
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`4Z#/g 时间已过effects not cleared
-(>x@];r0 Z>a_vC 4(&00#Yxg2 doXd6q4H 停止付款payment stopped
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~;c| bE^Z;q19 -nO('(t 支票毁损cheque mutilated
oC U8;z )xP]rOT Yh:*.@ ;4F[*VF!w 汇款||寄钱to remit||to send money
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LciD 寄票供取款||支票支付to send a cheque for payment
m
|,ocz ,^|+n()O \,JRNL& M.d{:&@`% 寄款人a remitter
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)WA 收款人a remittee
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+zs;>'Sf 国外汇票foreign Bill
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M/}E9 d2.eDEOsC & 66G vD1jxk'fd 国内汇票inland Bill
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3H[ ffm19 B= 5qG7LO. 跟单汇票documentary bill
`iIYZ3i FL/y{; ?b8NEVjw X^9_'T9 空头汇票accommodation bill
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_BtlO(0& 原始汇票original bill
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_<?=[ 改写||换新票据renewed bill
rIge6A>I uaJ5'* z0g]nYN% 1oX"}YY1 即期汇票sight bill||bill on demand
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{hE~ "5dh]-m n 4sZ^:h,1 …days after date||…days after date…日后付款
0U`Ic_. L<8y5B~W /B1<N} p2&KGtX' …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
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VUS -Qn:6M>w^ 见票后…月付款…months after sight||…months sight
u3k+Xg: S$JM01 gscsB4< -'q=oTZ 同组票据set of bills
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4,<~t>M1 单张汇票sola of exchange||sole of exchange
6f1;4Jfp -h.YQC` aL=VNZ!Pqc mDV 2vg 远期汇票usance bill||bill at usance
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$e~Rlw j/B zbjq" uN`ACc)ESi 长期汇票long bill
t 8M3VGN 8d$~w
h #Wc)wL-Tg x!YfZ* 短期汇票short bill
;[9cj&7C< sgB3i`_M 1.>sG2*P PL8akA# 逾期汇票overdue bill
P_ZguNH Vq<|DM3z< 9d2$F9]:o 9MXauTK
I 宽限日期days of grace
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y 电汇telegraphic transfer (T.T)
{UPIdQ'g ,2kWj7H%7 ZcdS?Z2k E RMh% C 邮汇postal order||postal note (Am.)||post office order||money order
3(PU= T Z>z5YTv xMuy[)b vF([mOZ 本票promissory note (P/N)
KY"~Ta` 9td(MZ%i~N :YV!;dKJ m=}kGzIY4 押汇负责书||押汇保证书letter of hypothecation
bpU^|r^W Jhut>8 Dl"y| L$ ON=$q5 副保||抵押品||付属担保物collateral security
u>? VD% ~I^]O \? ?3zx?>sG twN(]w}Ps| 担保书trust receipt||letter of indemnity
'Klz`)F 9g*~X;`2 <]!IC]+ |ow h
F 承兑||认付acceptance
2]C0d8=*? 0<Pe~i_= #pVk%5N RI%l& Hm 单张承兑general acceptance
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[t ! TRiFD 有条件承兑qualified acceptance
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附条件认付conditional acceptance
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r lW2qVR 6zI?K4o 部分认付partial acceptance
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