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。
@] .Ko[P~ 会计报表statement of account
)W&H{2No .K(IRWuw xz dqE 6:i(<7 往来帐目account current
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B C& 0iWY\a [((P,v* 现在往来帐||存款额current accout
c ?mCt0Cg ^ N]u -#v1b>ScY `B;^:u 销货帐account sales
DSyfF&uC 9)p VDS hV_eb6aj}P C?Dztkz 共同计算帐项joint account
Q4Mp[ D@tuu]%p b_*Y5"(* k<uC[)_ 未决帐项outstanding account
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ST I%(`2rD8G ZK))91;v 贷方帐项credit account||creditor account
4os7tx a4FvQH#j E1:{5F5/ nG&=$7x^ 借方帐项debit account||debtor account
w">XI)*z }6}Gj8Nb v\ggFrG] [E_6n$w 应付帐||应付未付帐account payable
P?*$Wf,~n ny17(Y = gQf'|%)AJ djV^A 应收帐||应收未收帐account receivable
BY"<90kBL M(o?I} bLoAtI O-6848iCX 新交易||新帐new account
W0eb9g`s PgAC3%M6 <R>qOX8 TFWV(<
未决帐||老帐old account
aS?A3h4WM_ ?!1K@/! A:F
*Y%ZW ^R\0<\' 现金帐cash account
xlF$PpRNM U/&!F EY;C5P4 wI\v5&X-B 流水帐running account
6rMGlzuRo hZ-No x/47e8/ 'E+Ty(ED5 暂记帐||未定帐suspense account
\;&9h1?Mn y/rmxQtP roY oxF;\ # 4_'%~-e 过期帐||延滞帐overdue account||pastdue account
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Fsr?]/ 杂项帐户sundry account
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详细帐单||明细表detail account
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|`f8M2 呆帐bad account
5mdn77F_ K5No6dsD H2`aw3 F)g.CDQ!c 会计项目title of account
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@ "* 会计薄||帐薄account-book
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'$8 营业报告书||损益计算表account of budiness||business report
TWkuR]5 _]H$rf,Rc d-nqV5 z8FeL5.( 借贷细帐||交验帐account rendered
#jn6DL@[{ 8xzEbRNJ) 2i`N26On We%-?l:" 明细帐account stated
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Y,z15i3j? FglCqO} 与…银行开立一户头to open an account with
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hp 与…银行建立交易to keep account with
E8#RG-ci :J` *@cDn 4HEp}Y"}V FC+K2Yf1=0 继续记帐to keep account
I_N(e|s\U [4B.;MS( fM,U| q@1!v 与…有交易to have an account with
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a18Hp|% 作成会计帐||有往来帐项to make out an account with
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fi ~]8bTw@ A7SBm`XJ)p [Dd?c,5AD 清算||清理债务to make up an account
]X/1u" pv1J6 ciO^2X Tx"}]AyB6 清洁帐目||与…停止交易to close ones account with
.6S]\dp7~ ~jMdM~} EdxTaR U WYLT-^x 结帐to close an account
f!2`N j;@7V4' ]Ija,C!# {<%zcNKl^L 清理未付款to ask an account||to demand an account
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C=2"*>lTn 结清差额to balance the account with
Cc^`M9dP "Wd?U[[ [I:D\)$< '}h[*IB}5 清算to settle an account||to liquidate an account||to square an account
7Fb |~In<Z d54(6N% zn|~{9>y vy\;#X! 审查帐目||监查帐目to audit an account
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_T!&ze Rg~ ~[6G> fwB+f`w` kK+<n8R2 检查帐目to examine an account
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aB Z=`\U?, 1!<k-vt TIlBT{A< 转入A的帐户to charge the amount to As account
H@Dj$U tj@IrwC^e" <EKDP>,~ (5S(CYls 以计帐方式付款to pay on account
%IG cn48J b6BeOR*ps ]l.y/pRP5[ J2VhheL`J 代理某人||为某人on ones account||on account of one
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(+g:p 5]n5nqz 为自己计算||独立帐目on ones own account
}I_/>58 D/pc)3Ofe :{NvBxc[ wlr/zquAE9 由某人收益并负风险on ones account and risk||for ones account and risk
@WVpDhG A\J|eSG'$ !l1UpJp $r} )j~c 由某人负担for ones account||for account of one
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E 按某人指示||列入某人帐户by order and for account of one
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& 0X =Yly*m@ 列入5月份帐目for May account
L/,#:J '&4W@lvyz :/'2@M nE+OBdl 编入某中帐项下to pass to the account of||to place to the account of
Sgp$B: !ckmNE0 Yg@k+ 2:0'fNXop 寄出清算书to send in an account||to send in render an account
??Zh$^No: NU>={9! lrg3n[y-l CC,_I>t 支票薄cheque book
$OMTk Tvf%'%h1 pj?wQ' K~Lh'6 支票陈票人cheque drawer
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^>}M }& ;49k w yi n 持票人cheque holder
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jf 不记名支票cheque to bearer||bearer cheque
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I!}S /7Z5_q_ 记名支票||认人支票cheque to order
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Qpw .{U@Hva_K 到期支票antedated cheque
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W#8{ \ci'Cbn\o D{1k{/cF 未到期支票postdated cheque
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/~`4a WN8XiV ;OjxEXaq 保付支票certified cheque
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nk8jXZ"w 未获兑现支票,退票returned cheque
7q_B`$ata D*!p8J8Ku YCJc Dab Wp!#OY1? 横线支票crossed cheque
]z5`!e)L $-4OveS~B VKUoVOFvPR Y![m'q}K 普通横线general crossing
GF(<!PC @2H"8KX cs0;:H*N* b[}f]pB@n 特别横线special crossing
x3cno# <\i}zoPO W$_}lE$ Z)=S. ) 空白支票blank cheque
Q4;eN w 70s. Rw8l"` b|7c]l 失效支票,过期支票stale cheque
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V>m 普通支票open cheque
uCX+Lw+As D|zlC,J, <HReh>)[ 46U?aHKW@| 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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+m;%]_ ]`[r=cG sfLH[Q? 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
i7@qfe$fR Mlr]-Gu5Z @y3u'Y,B gWlv;oq 支票换现金||兑现to cash a cheque
V4c$V]7 qIm?F>>@ gDY+'6m; v.eN Wp 清理票款to clear a cheque
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T`6Hz! 保证兑现to certify a cheque
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aD5jy 填写支票数额to fill up a cheque
:` FL95 2|J>e(&akY .QwwGm 8#NI`s* 支票上划线to cross a cheque
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\\<waU'' 开发支票to make out a cheque
TDvUiJm 1_chO?&,I y^M~zOe K6vF}A| 签发支票,开立支票to draw a cheque||to issue a cheque
FbvwzZ 3Thb0\<" K|"97{*|2 /jBjqE;_ 透支支票to overdraw a cheque
#Y)Gos 8H0d4~Wg BU\P5uB!V QfLDyJv`e 背书支票to endorse a cheque
o6{[7jI -}2'P)Xp z]P=>w K YSyz)M} 请付票款||清付票款to pay a cheque||to honour a cheque
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@R3j 支票退票to dishonour a cheque
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[ 拒付支票to refuse a cheque
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P {9yv3[f3 @-uV6X8| zF+NS]XK 拒付支票to stop payment of a cheque
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vo 3['aK|qk. NGA8JV/U -\Y"MwIED 提示要求付款to present for payment
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N4 %/b3G*$W 2WKYf0t *aE/\b 见票即付持票人payable to bearer
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p>!d 3~Qvp )~ 支付指定人payable to order
J>H$4t#HX AFd3_>h =qQH,{]c6 \v7->Sy8 已过期||无效out of date||stale
3J^"$qfSn PS" , ){XaO;k<] -vRZCIj! 请给出票人R/D||refer to drawer
Z0Tpz2m MfX1&/Z+ "OIra2O TFIP>$*_C 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
~ULD{Ov'F PP2>v| br@GnjG a>3#z2# 文字与数字不一致words and figures differ
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\~!2cy YQ\c0XG h($XR+!# :h4Nfz( 支票
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|.OXe!uU41 时间已过account closed
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_{tVU xJ2DkZ R2]2#3` ~1_v;LhH5+ 更改处应加盖印章alterations require initials
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X?2ub/Nr#Y 时间已过effects not cleared
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l ~b EWcqMD]4u 4,nUCT 停止付款payment stopped
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V2jt 支票毁损cheque mutilated
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&s@S5=r] 汇款||寄钱to remit||to send money
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r 9t|_ 5,i0QT" xI'sprNa_1 Hp#IOsP~ 寄票供取款||支票支付to send a cheque for payment
+>w %j&B RotWMGNK " R=,W{= |8DMj s()* 寄款人a remitter
d*M:PjG@ L0sb[:'luz GKT^rc-YT- bu}N{cW 收款人a remittee
xcVF0%wVC z 2/E?$( ]J]~i[ I1J/de,u 国外汇票foreign Bill
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`oPUf! _J N$zZ{ 国内汇票inland Bill
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4s <|8 KtR*/<7IC ees^j4 跟单汇票documentary bill
"\CUHr9k p+ki1!Ed 'yIz<o ::&hfHR*P 空头汇票accommodation bill
eeix-Wt*E oP%'8%tk \DgWp:| bvR0?xnq 原始汇票original bill
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uX! 改写||换新票据renewed bill
40M/Gu: 20NotCM s|q]11r+H Bh%Yu*.f 即期汇票sight bill||bill on demand
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;fO]{ 5GHW~q!Zo\ 'Cq)/}0 _d J"2rx …days after date||…days after date…日后付款
W "}Cfv :JI&ngWK !#b8QER ;_ TP Jy …months after date||…months after date…月后付款
kJfMTfl, $bho]~ HOPi2nf{ 8b!-2d:* 见票后…日付款…days after sight||…days sight
=Felo8+ bS2)L4MQY {*lRI #]MV 见票后…月付款…months after sight||…months sight
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ll k O8W> 同组票据set of bills
F Tk`Mq $HE ?B{ `;\<Fr kbR!iPM-; 单张汇票sola of exchange||sole of exchange
J;mvD^`g ]y52%RAKI &1(PS)s d8V)eZYXy~ 远期汇票usance bill||bill at usance
,|Xibfw :OFL@byS kH9fK80 7G 3*@cl 长期汇票long bill
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#65 08pG)_L 短期汇票short bill
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K4tQ 逾期汇票overdue bill
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.+(tNv \'}? j- 8 UwQyAD]Ht 宽限日期days of grace
B?|url6h *(pmFEc q n2X._` 7Ns1b(kU 电汇telegraphic transfer (T.T)
dh.vZ0v=7 ]>%M%B iAWd
9x _R] qoUw; 邮汇postal order||postal note (Am.)||post office order||money order
q,->E<8 Q&d"uLsx y"o@?bny Hb:@]!r> 本票promissory note (P/N)
!U?Z<zh }0(.HMiGj .V.x0 tPb$ua| 押汇负责书||押汇保证书letter of hypothecation
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p N7WQ{/PSG b f2 B yo=0Ov 副保||抵押品||付属担保物collateral security
%=t8 Sph:OX8 &!=[.1H< /GQN34RD 担保书trust receipt||letter of indemnity
q4wS<,3 N)tqjq (tLAJ_v!.K x6BO%1 承兑||认付acceptance
o[ua$+67E dRXEF6G /O$7A7Tl ^o@N.+`&< 单张承兑general acceptance
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/ ~\ I ]g0h7q)79 有条件承兑qualified acceptance
0qPbmLMK 3gcDc~~= 0zCmU)ng Dno'-{- 附条件认付conditional acceptance
u}:p@j}Zv TjswB# nR2pqaKc PAUepO_ 部分认付partial acceptance
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