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。
Dwq }O 会计报表statement of account
z#8d\X/ $~|#Rz%v .CClc(bO_/ pm-SDp>s 往来帐目account current
ab 1qcQ< 6[<*C? abq$OI `JGV3nN 现在往来帐||存款额current accout
8\BCC1K G &'e
P 5Mfs)a4j. LV'@JFT- 销货帐account sales
l@8UL</W f((pRP p:9)}y 'Jb6CRn 共同计算帐项joint account
0ivlKe% GUJaeFe w7H.&7rF %E
95R8SL 未决帐项outstanding account
+X4O.6Mn *RQkL'tRf :wJ=t/ho zDbjWd 贷方帐项credit account||creditor account
Jl^Rz;bQ- =#@eDm% "#H@d+u h*_h M1 *; 借方帐项debit account||debtor account
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d; mJ=3f
aM 应付帐||应付未付帐account payable
9]AiaV9 o#KGENd LFsrqdzJ 7Vf2Qx1_ 应收帐||应收未收帐account receivable
<_HK@E<_HO stDrF1{ VtX9}<Ch~ |sN>/89=/ 新交易||新帐new account
yub| I$K? ,
FE+Y# ;}!hgyq 未决帐||老帐old account
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现金帐cash account
@V/Lqia ;2||g8' tZS-e6*S #rL%K3' 流水帐running account
\atztC{-L> \ltA&}! j?&Rf,,%
~f&lQN'1 暂记帐||未定帐suspense account
L-}>;M$Y) 2s{P
E cd36f26`"w tAfdbt 过期帐||延滞帐overdue account||pastdue account
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> $d1+ d;Mn 杂项帐户sundry account
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y{hy D8a[zXWnc 详细帐单||明细表detail account
k r0PL)$ VeixwGZ. ?Z-(SC x0^O?UR 呆帐bad account
O$}p}%%y7 ]C|Zs=5 k!e \O> + 6LUO 会计项目title of account
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会计薄||帐薄account-book
lv_|ws [6@{^ S<"M5e h^F^|WT$ 营业报告书||损益计算表account of budiness||business report
Ekx3GM_] Lpw9hj| 2@``=0z 82%~WQnS 借贷细帐||交验帐account rendered
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`ReTfz;o 6X(Yv2X&4% 明细帐account stated
3F' {JP aC0[ OmbG H=E`4E#k `}:q@:% 与…银行开立一户头to open an account with
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ta]B9&c 与…银行建立交易to keep account with
5mB%Xh;bg D>9~JHB 6AeX$>k+ h^klP: Q 继续记帐to keep account
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"3 aEr<(x!|" 与…有交易to have an account with
O$jj& V{17iRflf QjH;'OVt 70NQ9*AAy 作成会计帐||有往来帐项to make out an account with
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KV NNZ%jJy?=, <.j `n OgJd^ 清算||清理债务to make up an account
u"IYAyzL %2Q:+6) CZB!vh0 }X{#=*$GQ 清洁帐目||与…停止交易to close ones account with
,bT|:T@ny xW@y=l Cu 1qWIku ~=h M y`Ml 结帐to close an account
=}N&c4I[j fl| 8#\r IXb]\ ) Z;kRQ 清理未付款to ask an account||to demand an account
~l$u~:4Ob xU$A/!oK N6wea] $qkVu 结清差额to balance the account with
<p"[jC2zF; n1OxT"tD D=}UKd ;J|sH>i 清算to settle an account||to liquidate an account||to square an account
tins.D pvL)BD ^VsX9 dQ6:c7hp>D 审查帐目||监查帐目to audit an account
uq<kT [ f,:SI&c\ &u5OL?> pME17 af 检查帐目to examine an account
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U -dXlGOD+C OO?d[7Wt0 转入A的帐户to charge the amount to As account
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6w 以计帐方式付款to pay on account
EBjSK/ ^mWOQ*zi; {)j~5m.,/o MD(?Wh 代理某人||为某人on ones account||on account of one
t']d_Vcza @c&}\#; f,Q oA Vfkm{*t) 为自己计算||独立帐目on ones own account
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8 8< v+a$Xh3Y~ p=F!)TnJN 由某人收益并负风险on ones account and risk||for ones account and risk
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4to)ff 由某人负担for ones account||for account of one
>b2j j+8 l-;u*JA 8<BYAHY^ !|!k9~v! 按某人指示||列入某人帐户by order and for account of one
uTsxSkHb/ Lhg4fuos@) }yQ&[Mt q18IqY*Lo 列入5月份帐目for May account
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n +tsF.Is!t 编入某中帐项下to pass to the account of||to place to the account of
9a\H+Y~ \o-9~C\c* a%\6L O&DkB*- 寄出清算书to send in an account||to send in render an account
s3nt12 G- _h 2 L{;Sc_ B4tC3r 支票薄cheque book
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g M:: 2~`lvx 支票陈票人cheque drawer
b02V#m;Z 2xPkQOj3 2o8:[3C5 9;W2zcN 持票人cheque holder
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x/BtB"e*5 zL8Z8eh"> 不记名支票cheque to bearer||bearer cheque
w&c6iFMd0 n6A N U}#3LFr.? VT>TmfN(I 记名支票||认人支票cheque to order
;Dh\2! sr .>QzM>zO #}M\ J0QG }%8 :8_Ke 到期支票antedated cheque
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,z 未到期支票postdated cheque
Za[?CA 0B}O&DC%| n>t&l8g%g + 6noQYe 保付支票certified cheque
(-}:'5|Yj %fbV\@jDCX bEQy5AX <bSG|VqnH 未获兑现支票,退票returned cheque
jF$bCbAUce DB~3(r?K 9f#~RY|#m Q,ezAE 横线支票crossed cheque
8+f{ / }nEa9h ^_4e^D]P" MZ2/ks 普通横线general crossing
`p!&>,lrk <USK6!-G lr*p\vH !Y8+Z&^2 特别横线special crossing
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KQv]' 空白支票blank cheque
opXxtYC@ IdS=lN$ (jyT9'*wAT vw'xmzgA 失效支票,过期支票stale cheque
*5QN: [S~/lm +Rj8"p$K B_uhNLd 普通支票open cheque
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&lCOhP# 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
>]L\B w sck.2-f" HUFm@? :[:*kbWN- 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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FlL3 6`h}#@ ( f`s.|99Y 支票换现金||兑现to cash a cheque
*V`E)maU <.Dg3RH ?NVX# t' R?3N><oh* 清理票款to clear a cheque
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L29) /;5/7Bvj 2@6Qifxd@ 保证兑现to certify a cheque
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A,h SIZ&0V w)Xn MyD(P _ea|E 8 填写支票数额to fill up a cheque
!C;$5(k cCx_tGR" *`_2uBz S l`F` 支票上划线to cross a cheque
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g9Grk fB)S: f| uhm3}mWv &R))c|>OT& 开发支票to make out a cheque
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oB <74r I&%KOe0 ATWa/"l(H- 签发支票,开立支票to draw a cheque||to issue a cheque
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`J$7X l`Ae&nc6 5K,=S 透支支票to overdraw a cheque
7.*Mmx~]= d3]<'B:nb ?sW}<8\ 6VtN4c.Q 背书支票to endorse a cheque
z[qi~&7:v _7;D0l 4 'DEdx,&f 'si{6t| 请付票款||清付票款to pay a cheque||to honour a cheque
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6@x^,SA 支票退票to dishonour a cheque
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!{\@- oL7F^34; 拒付支票to refuse a cheque
*mz-g7 AHU=`z s~m]>^?8MR KJv[z 拒付支票to stop payment of a cheque
}LY)FT4n M0t9`Z9 8<{i=V*x4 /bF>cpM 提示要求付款to present for payment
>uxAti\ nwVW'M]r 92ngSaNC @V Sr'?7- 见票即付持票人payable to bearer
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i 1/v#Z#3[ 支付指定人payable to order
xKkXr-yb`f F#~*j M }$Td_g iikMz|:7U 已过期||无效out of date||stale
_K B%g_{ T@Z-;^aV abp\Ih^b T_d)1m fl 请给出票人R/D||refer to drawer
J(SGa Hm@ [@2$W?0i ?K
Wo1 |-HNHUF 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
@SI,V8i 2$'bOo L^=G(op* (|pM^+ 文字与数字不一致words and figures differ
R7A:K]iJ5 Yq'D-$@ Ph)>;jU 1--Ka& H 支票
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@aP1[( m 时间已过account closed
>uYU_/y$2 ltKMvGEF agq4Zy 0Bk-)z|V 更改处应加盖印章alterations require initials
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q8H nPXV 时间已过effects not cleared
{gxP_> =2YXh,i F,V|In ]0g p.R 停止付款payment stopped
Ko)f:=Qo yq1G6hw '<>?gE0Cd c7.M\f P
支票毁损cheque mutilated
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qt6@]Y IZGRQmi" 4K 8 (H9( 汇款||寄钱to remit||to send money
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E^0a; |B[ 寄票供取款||支票支付to send a cheque for payment
z`p9vlS[ xdVsbW
)L2 4$81ilBcL <8YvsJ 寄款人a remitter
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x9x9 d\zUtcJwC ZU
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r 收款人a remittee
~Orz<%k. bkz/V/ Y \#IKirf? C XNYWx 国外汇票foreign Bill
drvrj~o: nB0KDt_ U$S{j&? m77!i>V) 国内汇票inland Bill
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6=3y4tP QjD=JC+ 跟单汇票documentary bill
18p4]:L .8GXpt^U( H}q$6WE Ps<k 2 空头汇票accommodation bill
;.b^&h gI"cZ h3} _'<FBlIN i r'C(zD= 原始汇票original bill
4Xww(5?3 TQPrOs? ]h=5d09z $~VIx% h 改写||换新票据renewed bill
<@lj\, VF b |68u4z K S<-5<Pg 即期汇票sight bill||bill on demand
h0HK~S#xBv P,(_y8 X?;iSekI4 NqveL<r` …days after date||…days after date…日后付款
$RunGaX!=N VvT7v] VDZOJM)( fL("MDt …months after date||…months after date…月后付款
|n^rI\p% 3g5r}Ug ,?HM5c{'[Y gv D*^ 见票后…日付款…days after sight||…days sight
] W$V# W$`#X Oi]B%Uxy= / {[p?7x> 见票后…月付款…months after sight||…months sight
c-!3wvt) zL3zvOhu} n)z:C{ b'z\|jY 同组票据set of bills
SLUQFoz} /Ahh6=qQY UX<)hvKj @,-D
P41g 单张汇票sola of exchange||sole of exchange
|[>yJXxEL@ Aon.Y Z z.?slYe[ ;>;it5 l= 远期汇票usance bill||bill at usance
@K}h4Yok Bu+?N%CBi ;*ULrX4[ ^4'!B
+}F 长期汇票long bill
Qw
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rkR~%U6V 短期汇票short bill
Li$2 Gpc/ 3 `mtc@* LafBf6wds 6`bR'
0D 逾期汇票overdue bill
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d}Z,l w`3.wALb N93R(x)% UI%4d3 宽限日期days of grace
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|xa") 98 ]pkqp4 电汇telegraphic transfer (T.T)
vy2"B ch 9_e_Ne`i`? b&
-8/t R*XZPzg% 邮汇postal order||postal note (Am.)||post office order||money order
r4fg!]J; `&xdS H |F<%gJ C*B5"s" 本票promissory note (P/N)
0vBQzM Q pG"hZB3) hY!>> W:6#0b"_# 押汇负责书||押汇保证书letter of hypothecation
inZ0iU9dy \pTv;( 'Ffvd{+:8 EAKW^'D 副保||抵押品||付属担保物collateral security
fwMYEj H{Lt,# 7Kb&BF|Q Fp[49 担保书trust receipt||letter of indemnity
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4Y*NtV7 QnS#"hc\a o@]n<ZYo rKdsVW 承兑||认付acceptance
; C(5lD&\5 D%c^j9' 1 jG)66E*" aGsO~ODc 单张承兑general acceptance
VGu(HB8n# ,:MUf]Ky nn$^iw` \u(Gj]B#" 有条件承兑qualified acceptance
oIIi_yc !?Y71:_! /BvMNKb$$ ko'V8r`V 附条件认付conditional acceptance
_bg Zl aI`d d{@'&?tj -f1}N|hy 部分认付partial acceptance
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