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。
F|%PiC,,qO 会计报表statement of account
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)W 往来帐目account current
^B"LT>.[ (Mv~0ShakO f6r!3y T;u;r@R/ 现在往来帐||存款额current accout
s}zR@ !` Y3@+aA {$S"Sj %!` %21 销货帐account sales
y&\4Wr9m f]*;O+8$LN d=1\= d/K kEh9J>|M 共同计算帐项joint account
[I;C6p |s/)lA:9 =CzGI|pb |=5zI6pT 未决帐项outstanding account
VEV?$R7; `.@udfog^0 4KH'S'eR R3g)LnN 贷方帐项credit account||creditor account
BOpZ8p'eH1 A6z2KVk fb Bu^]^S u<j;+-]8h 借方帐项debit account||debtor account
P`rfDQoZ bI.hG32 :1d;jx> ;X}2S!7Ko 应付帐||应付未付帐account payable
UV(`. taDe^Istj =2q#- ,t B9l~Y/3| 应收帐||应收未收帐account receivable
SY9 5s 2UQF:R?LQ p$"~vA . 5$i(f8* 新交易||新帐new account
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LND[gc V;^-EWNj 8B ,S_0! gpq ,rOIK 未决帐||老帐old account
@de ZZ 27}:f?2hbJ ESviWCh0Fl IFW(nB( 现金帐cash account
Dx\~#$S!= U_jW5mgsG ZQ"dAR
/y 5VE=Oo#& 流水帐running account
e"1mdw" wmpQF< =nHkFi@D=t xM{[~Kh_x 暂记帐||未定帐suspense account
e'~Qe_ dkC_Sh{ aGWO3Nk sc t3|H# 过期帐||延滞帐overdue account||pastdue account
JQLQS hxdjmc- `pv iwIn3R, 杂项帐户sundry account
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O 详细帐单||明细表detail account
I3Co eG+$~\%Fub NI/'SMj% 5>dA7j^v 呆帐bad account
=f@71D1 t(<k4 ji, A|Ft:_Y *s, bz.[ 会计项目title of account
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kEjR 会计薄||帐薄account-book
l_((3e[) uih8ZmRt C-_u`|jQ j*?E~M.'1K 营业报告书||损益计算表account of budiness||business report
-^np"Jk fx:vhEX Y8}y0]V R,7.o4Wt 借贷细帐||交验帐account rendered
fLRx{Nu 1z; !)pG. ;Ym6ey0t lX.1B&T9Lr 明细帐account stated
zn'Mi:O'p vWW Q/^ jn]l!nm rD6NUS 与…银行开立一户头to open an account with
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W|% z$Z%us>io zWN]#W` 与…银行建立交易to keep account with
]c\`EHN sw$JY}Q8x (w_b aA%x9\Y 继续记帐to keep account
l"&iSq!3= 8eCh5*_$ $v8T%'p+ kQ[23 与…有交易to have an account with
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c'qb "<L9-vb 作成会计帐||有往来帐项to make out an account with
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c:BH |+-b#Sa9 清算||清理债务to make up an account
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q mmC MsBfL 清洁帐目||与…停止交易to close ones account with
FIJ]` (-o}'l'mo %Zeb#//Jz ju.`c->k" 结帐to close an account
dphWxB f'j<v HS.eK#:N `y"a>gHC 清理未付款to ask an account||to demand an account
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! 结清差额to balance the account with
vQ5rhRG)E kCZ'p #E/|WT Q9g^'a 清算to settle an account||to liquidate an account||to square an account
n2opy8J#! sEa| 2$ >(gbUW pSx}:u^am 审查帐目||监查帐目to audit an account
ypvz&SzIh 4?`*#DPl R|\kk?,u Z%{`j!!p 检查帐目to examine an account
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=.w0 m.yt?` 转入A的帐户to charge the amount to As account
%pxHGO=)E nI`9|W tHJahK:"k ()_^:WQO? 以计帐方式付款to pay on account
<@c9S,@t tY`%vI [ o3:h!(#G |x ir93 | 代理某人||为某人on ones account||on account of one
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)^g/>0i 为自己计算||独立帐目on ones own account
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J^xHI RPTIDA)) 由某人收益并负风险on ones account and risk||for ones account and risk
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`=} Zx|VOl,; o|1_I?_ kybDw{(}gc 由某人负担for ones account||for account of one
#@cEJV;5" s&W^?eKr )tx!BJiZ[ :w9s bW 按某人指示||列入某人帐户by order and for account of one
YZc{\~d RAoY`AWI t|59/R -aM7>YR 列入5月份帐目for May account
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M7d Gr|102 MJcWX|(y 编入某中帐项下to pass to the account of||to place to the account of
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;/(<yu48 Nj}-"R\u 寄出清算书to send in an account||to send in render an account
$_u)~O4$ P?M WT]fY {xQ(xy _vOSOnU 支票薄cheque book
wN$u^] l7S&s&W @ %H7H0%qW 0?,%B?A8O 支票陈票人cheque drawer
9y;8JO g:[yA{Eh 0t0m?rVW Ehg(xK 持票人cheque holder
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^r^) &] Eh.NJI( 不记名支票cheque to bearer||bearer cheque
%g=SkQ&d u\ }"l2 r Bpdx]5qfK <iznB8@ 记名支票||认人支票cheque to order
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JDk() 到期支票antedated cheque
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fV5MI[t sB%QqFRP FKk.BA957h ~Jx0#+z9V 保付支票certified cheque
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{Af 3N "DU1k6XC 0m&W: c 未获兑现支票,退票returned cheque
05/'qf7P,U 3YJa3fflK |lVoL.Z,0 NKE,}^C 横线支票crossed cheque
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%C4q9 *MZa|Xy 普通横线general crossing
xjg(}w KBy*QA zpBkP-%}E ?S~j2 J] 特别横线special crossing
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<5:`tC2 Mib<1ZM ]U)Yg 空白支票blank cheque
&BS*C} }, e)A-.SRiO$ kNrN72qg yZw5?{g@ 失效支票,过期支票stale cheque
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k;xIo(: e|S_B*1*0 普通支票open cheque
qttJ*zu X>4qL'b:z TIYo&?Z) u5E\wRn 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
8(|lP58~ ,AEaW U3b&/z|b? I*hzlE 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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gTrj (~OP)F). t?;\' 支票换现金||兑现to cash a cheque
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`e .LA?2N ~zph,bk 清理票款to clear a cheque
Ic')L*i7O cPbAR' $BUm, lXOT>$qR< 保证兑现to certify a cheque
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填写支票数额to fill up a cheque
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s)I% 支票上划线to cross a cheque
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\T_l 开发支票to make out a cheque
PB?92py& 0I['UL^!F iph}!3f 5N(OW:M 签发支票,开立支票to draw a cheque||to issue a cheque
EaKbG> CWa~~h<r- NE4 }!I Ge1b_?L_ 透支支票to overdraw a cheque
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J>8kJCh9g TXo`P_SE 背书支票to endorse a cheque
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请付票款||清付票款to pay a cheque||to honour a cheque
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T~a`ou: 6_g:2=6S sf"vi i,1A }inV)QQ 支票退票to dishonour a cheque
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8<<cgg |8?e4yVd *-(8Z>9 拒付支票to refuse a cheque
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>!Dp'6 pGd@%/]AO 拒付支票to stop payment of a cheque
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k =SD^Jl{H pp@O6 提示要求付款to present for payment
A DVUx} a:Nf+t h@PE:= i>O8q%BnJ 见票即付持票人payable to bearer
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v<O)1QT 支付指定人payable to order
n8tw8o%&[ c9x&:U ]>B4 uS5G(} [ 已过期||无效out of date||stale
zx5#eMD 7=/iFv[ td7Of(k' nyetK 请给出票人R/D||refer to drawer
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h}wXn ,^RZ1tLz q@g#DP+C 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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_qHF- }Ogb|8 文字与数字不一致words and figures differ
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|F 支票
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N0%q66]1 时间已过account closed
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[yNwM zU0SlRFu 更改处应加盖印章alterations require initials
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'4_c;](W 时间已过effects not cleared
Paeq iCLH @v#,SF { 684|Uuf7 停止付款payment stopped
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* 支票毁损cheque mutilated
_-3n'i8 .cHkh^EDY ^/6P~iK' \m%c"'[ 汇款||寄钱to remit||to send money
<MX f%i%QZP ,<Z,- 0S M9""(`U 寄票供取款||支票支付to send a cheque for payment
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A 8\^A;5 O@4 J=P=w 寄款人a remitter
gO)":!_n W reNf?7G+m &q@brX<,= k}p8"'O 收款人a remittee
]%y>l j?Y yCA8/)>Gm q2s0g*z ca,W:9#.xn 国外汇票foreign Bill
1.+6x4%rV X9NP,6 d$n31F fIl!{pv[ 国内汇票inland Bill
[8^q3o7n GGhk~H4OP K,I k=[s%O6H 跟单汇票documentary bill
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空头汇票accommodation bill
]gg(Z!|iQ vXRY/Zzj1 kaXq. `:;q4zij; 原始汇票original bill
o.Rv<a5.L x(vQ%JC :>2wVN&\c *<!q@r<d 改写||换新票据renewed bill
V^&*y+ E "}@SaB- 8\!E )M|4 Y}v3J(l 即期汇票sight bill||bill on demand
<JH,B91 [#q]B=JB I](a 5i [)1vKaC …days after date||…days after date…日后付款
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m;]wKd" } P ," …months after date||…months after date…月后付款
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\1QnCy ;_)~h$1%= %&yPl{ 见票后…日付款…days after sight||…days sight
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@2fJ} 见票后…月付款…months after sight||…months sight
f4b9o[,s2e v={{$=/t T5."3i LK~aLa5wG 同组票据set of bills
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&Y=0 0 单张汇票sola of exchange||sole of exchange
n jWe^ PY.K_(D dHXe2rTE;& Z|uvrFa 远期汇票usance bill||bill at usance
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4m "mW'tm1+ )*;Tt @'y <.QaOLD 长期汇票long bill
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>A oCaYmi=: 78uImC*o 4SJ aAeIZ 短期汇票short bill
QDg5B6>$ LJGpa )( *9EwZwE_K V|97; 逾期汇票overdue bill
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+7C9 Z^&G9I# 宽限日期days of grace
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e-ru) 电汇telegraphic transfer (T.T)
]`&_!T 6(bN*. #:gd9os : ltNCti{Q 邮汇postal order||postal note (Am.)||post office order||money order
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ECm szsVk#p cmG27\c RO *OG<+#*\_? 本票promissory note (P/N)
?$f.[;mh Trv}YT. ! Ld5Y$ rv*{[K 押汇负责书||押汇保证书letter of hypothecation
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]F ~v;I>ij XHk"nbj F}_b7|^ 副保||抵押品||付属担保物collateral security
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x}= OX7=g$S 1 担保书trust receipt||letter of indemnity
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!w( pWV_KS g-sNYd%?a 承兑||认付acceptance
t`Z'TqP R 'Cc~|gOgD ~S8:xG+s |H?t+Dyn)q 单张承兑general acceptance
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{cXr!N^K z{rV|vQ 有条件承兑qualified acceptance
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\[Ugh :<J7 g`f -l= 4{^pK "2cOS PpQL 部分认付partial acceptance
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