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。
XCY4[2*a> 会计报表statement of account
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aW#7 ?Eed#
pb_ 往来帐目account current
7O j9~3o4 ~ i,my31 L'(^[vR( 7Uh}|6PU 现在往来帐||存款额current accout
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j 销货帐account sales
)yJjJ:re Iq9+ 2]l*{l^ Bl @%K 8oYK 共同计算帐项joint account
Aka`L:k Al?XJ C B@ S<44{
oH lsd\ `X5, 未决帐项outstanding account
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Nz8iU@!a /V^S)5r 贷方帐项credit account||creditor account
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! 借方帐项debit account||debtor account
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iJcl0)| 应付帐||应付未付帐account payable
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CBc}N(9 8164SWB 应收帐||应收未收帐account receivable
jhHb[je~{4 6*%lnd+_ }k%>%xQ. M9M EQK 新交易||新帐new account
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vVZl2h >?5`FC Z@>>ZS1Do 未决帐||老帐old account
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{EVcF yy9Bd> d(&vIjy E:7vm@+ 现金帐cash account
|Q$C%7 i^=an?}/ 8<P.>u !R-UL#w9W' 流水帐running account
lB,MVsn18 ?C_%"!GR q.*qZ\;K :x_l"y" 暂记帐||未定帐suspense account
&" b0`&l #)XO,^s. Q)v8hNyUmA ivt\|
> 过期帐||延滞帐overdue account||pastdue account
4>(?R[:p) ?p`}6s Q} CnO$xE|{ q.#aeqKBP 杂项帐户sundry account
i+2J\.~U#G gxJ(u{2 pt=[XhxC(> H94$Xi"Bd 详细帐单||明细表detail account
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$n^Ze2 ! aPWFb.JO4 seJc,2Ex 呆帐bad account
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Jz+ 7FWf,IjcGY D0uf=BbS &98qAO]Z 会计项目title of account
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>- 会计薄||帐薄account-book
DD;PmIW ZgN*m\l i`E]gJ$ +1e*>jE 营业报告书||损益计算表account of budiness||business report
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DkqH =MMWcK& wd u>3Ch"y sW[42A 借贷细帐||交验帐account rendered
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Kv_N-% fz<Y9h= y#r=^r]l) GlVq<RG* 明细帐account stated
zS.7O'I<' $U!w#|& |i1z47jN6P G.L4l|%W 与…银行开立一户头to open an account with
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W-GBY3 与…银行建立交易to keep account with
0\u_\%[ F*}b), -^C;WFh8) WC}mt%H*O 继续记帐to keep account
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j [4"%NY SxMh ' 与…有交易to have an account with
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{?, :M 60-LpGhvy 作成会计帐||有往来帐项to make out an account with
Bojm lVg D4_D{\xhO &AA u: 2Ask] 清算||清理债务to make up an account
erqg|TsFj eDG=-a4 ;9d(GP}eE D`iWf3a. 清洁帐目||与…停止交易to close ones account with
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Ox~m )6Z)z;n]aW 结帐to close an account
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PE+N5n2Tl CEt_wKzf 清理未付款to ask an account||to demand an account
HH8a"Hq) h|_G2p^J+" *9*6n\~aI @zSoPDYv, 结清差额to balance the account with
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<O&= 清算to settle an account||to liquidate an account||to square an account
o"K{^ L~u `B6~KZ 2Zt :]be qW*JB4`?a 审查帐目||监查帐目to audit an account
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检查帐目to examine an account
cojtQD6 "FA&Qm0 )p*I(y T"7Ue 转入A的帐户to charge the amount to As account
k"_i7 4qMqAT K;,zE6WD$$ Q;r9>E! 以计帐方式付款to pay on account
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s*bgp ^Ud1 ag!- $|+q9o\ 代理某人||为某人on ones account||on account of one
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B-Bgk M-inlZNR 为自己计算||独立帐目on ones own account
t^eWFX hx|Cam" \Tf[% Kt x lAjP'( 由某人收益并负风险on ones account and risk||for ones account and risk
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由某人负担for ones account||for account of one
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g^F cp D=9k!*K D7q%rO|F' 按某人指示||列入某人帐户by order and for account of one
qKoD*cl)Za Vl=!^T}l+ mocR_3=Q? M"cB6{st[ 列入5月份帐目for May account
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cuv?[M B~S"1EE[ /S4$qr cM 编入某中帐项下to pass to the account of||to place to the account of
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FR%9Qb7 pkWJb! 寄出清算书to send in an account||to send in render an account
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BZ-qql 支票薄cheque book
m417=wf 8?p40x$m% iWCR5c= Qsv3`c 支票陈票人cheque drawer
"J51\8G@@ }M3f ?Jv i%~^3/K D@jG+k-Lm 持票人cheque holder
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[8T~ =E{e|(1+u -TIrbYS` 不记名支票cheque to bearer||bearer cheque
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)8BGN'jyi Y&vn`# U5rcI6 记名支票||认人支票cheque to order
Xz/5Wis4 Xr?(w(3 =m<; Jx5 >j5,Z] 到期支票antedated cheque
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| . X(^E 未到期支票postdated cheque
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I``S%`h 保付支票certified cheque
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{VBn@^'s 未获兑现支票,退票returned cheque
N)F&c!anh KyQO>g{R Vjv~RNGF r>!$eqX_ 横线支票crossed cheque
1iS]n;xcl/ j41)X'MgJ $P=B66t
^ M%*D}s-QE 普通横线general crossing
B=0U^wL J[Ckz] MCPVql`+`q U;o
$=,_p 特别横线special crossing
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& XS2q0-x 空白支票blank cheque
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Ea^ <)hA?3J 3K8#,TK3 xiWP^dIF 失效支票,过期支票stale cheque
2sezZeMV 74[wZDW|( H@+1I?l kIC$ai6. 普通支票open cheque
F&tU^(7< +ESEAi91 fGeDygV^` lpjeEawo4 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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<, b iMT[sb 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
&dH[lB jOkc' >yZe1CP -Kas9\VWEw 支票换现金||兑现to cash a cheque
&:>3tFQSH PRdyc+bf >,Z[IAU.x5 Az+k8=? 清理票款to clear a cheque
l i @: ax.;IU lQ8h -Tz GiZv0>*x 保证兑现to certify a cheque
0[# zn gwA+%] EZ"n3#/ +jEtu[ ; 填写支票数额to fill up a cheque
TR<M3,RG#% ;u(#-C2^{l v)f;dq ^z- ^vj} 支票上划线to cross a cheque
`{Jo>L. <UEta>jj '%H\k5^ ]ZMFK>"^% 开发支票to make out a cheque
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G &'V1p4' ?W3l 签发支票,开立支票to draw a cheque||to issue a cheque
o]@Mg5(8Q |3bCq(ZR\P nxjP4d> 9hTzi+'S 透支支票to overdraw a cheque
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XMe(k 背书支票to endorse a cheque
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u@& [ ppP0W`p NT0im% }VXZM7@u 请付票款||清付票款to pay a cheque||to honour a cheque
'9q:gFO Z "g6z#L& *v9 {f? C*,PH!$k 支票退票to dishonour a cheque
q#!c6lG Lk]/{t0 iQ_^MzA c9N5c 拒付支票to refuse a cheque
)qV&sru.$ p3z%Y$!Tm ^6I8 a" ]h_V5rdX@ 拒付支票to stop payment of a cheque
[+Y;w`;Fq ,*'aH z )A
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h Z }Z]["q 提示要求付款to present for payment
CaqMLi% qz/d6-0" kv'gs+,e Cu+u'&U! 见票即付持票人payable to bearer
~'L`RJR Z:s:NvFX 9\D 0mjn=l {oc7Chv=/H 支付指定人payable to order
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_a~-B@2g OLM}en_L '2.11cM3 已过期||无效out of date||stale
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VGGSLr JPfE`NZ 4 Z< \H5{[ZUn 请给出票人R/D||refer to drawer
T hLR<\ Ks-aJ+} qQ "O;_ jW!)5(B[A 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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>t*k!db i(@<KH 0ge^pO\Z [O"8Tzr 文字与数字不一致words and figures differ
<FFaaGiE> SR\F2@u [e+$jsPl :Y ;\1J<b1 支票
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y()Si\9v 时间已过account closed
<<[hZ$. Jz6,2,LN iNAaTU k|c=O6GO 更改处应加盖印章alterations require initials
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h*GU7<F:a 时间已过effects not cleared
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M {Qla4U ib%x&?|| 停止付款payment stopped
.wfN.Z W=k%aB?p `e!hT@Xxa "gPAxt 支票毁损cheque mutilated
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5E:C P 汇款||寄钱to remit||to send money
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H 'Na/AcRdg 寄票供取款||支票支付to send a cheque for payment
/:}z*a dIR6dI \#A=twp -)Y?1w 寄款人a remitter
rpNe8"sh cs%NsnZ ,T|%vqbmw Y%V|M0 0` 收款人a remittee
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:-Zz 0+\~^ ^8V cm* 国外汇票foreign Bill
DjT ekn ;')T}wuq jnoFNIW dIo|i,- 国内汇票inland Bill
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2rw<]Ce 跟单汇票documentary bill
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q DT=! 空头汇票accommodation bill
IP1|$b}sq o^Y'e+T" rr[9sk`^H !HXdUAKu 原始汇票original bill
JHf}LZu 1?(mE7H# y(RbW_
? Hc@Z7eQ3^ 改写||换新票据renewed bill
B%Yb+M&K ~X;(m<f2 omV.Qb'NS Oz9k.[j( 即期汇票sight bill||bill on demand
rrSA.J{ 'FBvAk6 qR_"aQ7s2 <EI'N0~KG …days after date||…days after date…日后付款
is}Fy>9i &%Hj. jkNZv. )p $ZDh8
*ND …months after date||…months after date…月后付款
7l Aa6"Y68 eT+MN` pAmTwe GX_Lxc_<f 见票后…日付款…days after sight||…days sight
sI`i |y%pP/;&! 9GZF39w u a~ REFy 见票后…月付款…months after sight||…months sight
6x@-<{L aG|)k, Pr<?E[ CWkm\= 同组票据set of bills
B0Z~L){i p,D/ Pb8 W,agPG\+ ecf7g)+C 单张汇票sola of exchange||sole of exchange
t9pPG {1 5<w0*~Zd~ 7*XG]=z/ Gz *U?R-T 远期汇票usance bill||bill at usance
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2a .^kTb2$X ur#"f'|- 长期汇票long bill
_k+Bj.L 1shvHmrV Q}2w~Cn\S QW2% Gv: 短期汇票short bill
^U_jeAuk8[ ?qK:P `ZefSmb H{GbOI. 逾期汇票overdue bill
sU}e78m h z(%Zji@!N 0^[$0]Mt[ v^E5'M[A 宽限日期days of grace
|]]fcJOBP -0\$JAyrx uw<Ruy Aio0++r- 电汇telegraphic transfer (T.T)
(Pu*[STTT l/I W"A ]jYl:41yI TM RXl.1 邮汇postal order||postal note (Am.)||post office order||money order
O>>8%=5Q -zTeIvcy5 >ab=LDoM G37_
`C 本票promissory note (P/N)
*LhR$(F( A P\E eX$Biv1N ,#m\W8j 押汇负责书||押汇保证书letter of hypothecation
HU'E}8%t6 D6m>>&E[' M>^IQ @F1pu3E 副保||抵押品||付属担保物collateral security
@rdC/=Y[ 9(I4x]` PQs9@]w[ fGfv{4R 担保书trust receipt||letter of indemnity
lwB!ti l{3utQH-=z a&<<X:$Hy ](ninSX1w 承兑||认付acceptance
&KB{,:)? {p/m+m @GV^B'}* v;
A 单张承兑general acceptance
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<S7?~| aG ,uF 有条件承兑qualified acceptance
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xK 附条件认付conditional acceptance
e?7paJ x{- caOH g=%&p?1@E *!Dzst-J3 部分认付partial acceptance
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