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。
VTy9_~q 会计报表statement of account
%D$]VSP; GZI`jS"lU #7ohQrP [S5\#=_4S 往来帐目account current
Ar*^;
/ I[)% , jd y!tC20Q Gmwf4>" 现在往来帐||存款额current accout
MZ+^-@X Xtt?] wLK07e( (hiyNMC 销货帐account sales
P3$Q&^? 8Nu=^[qwQM [
ol9|sdu .X# `k 共同计算帐项joint account
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Suww RuII!}* Pj}66. M5gWD==uP 未决帐项outstanding account
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T~d4 _S>JKz ;)N>t\v 贷方帐项credit account||creditor account
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PRHCrHs If\fLhM UQ{L{H 借方帐项debit account||debtor account
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ofp& ;L']e"G bv&;R 应付帐||应付未付帐account payable
uEX!xx?Q# gNt(,_]ZR ,^uEYT}j ~l)-wNqR4r 应收帐||应收未收帐account receivable
&Z`#cMR{H o!)3? )wT-8o EK4d_L]I 新交易||新帐new account
'&\kxNglJ xg3:} LQ |`.([2 gLOEh6 未决帐||老帐old account
/5u<78GW1 Z]B~{!W1 !QvZ<5( BocSwf;v. 现金帐cash account
2 B HSc~*Q K*~0"F>"0 EM[WK+9>I{ 流水帐running account
8uWa=C) q^Y-}=w Q\ 0cvmU [n:<8ho 暂记帐||未定帐suspense account
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,^2>k3= 过期帐||延滞帐overdue account||pastdue account
y !_C/!d ~vyf4TF<# oM>Z;QVRC: S[J}UpV 杂项帐户sundry account
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6@o]* 详细帐单||明细表detail account
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vkri+:S3 ui/a|Q 0"f\@8r( 呆帐bad account
7t0er'VC x8V('` }j }f6HYU &7K?w~ 会计项目title of account
uFinv2Z' {#@W)4)cA %5"9</a&G VgZsB$Ori 会计薄||帐薄account-book
q1d}{DU Yp^rR }N P&*2pX: K3#@SYj 营业报告书||损益计算表account of budiness||business report
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KZm j}.\]$J 1cpiHZa 借贷细帐||交验帐account rendered
%[ Z \S0C ~d|A!S` :&V h? s;01u_ 明细帐account stated
l~w2B>i) f'EuY17w #Y
a4ps_ S.-TOE 与…银行开立一户头to open an account with
s@K4u^$A __G?0*3 G F%@aB<Nu /<|%yE&KhJ 与…银行建立交易to keep account with
TJ6*t!'*X K8GP@yD]M ) l:[^$=, =5~jx 继续记帐to keep account
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*2w5iR 与…有交易to have an account with
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7|u] #S!)JM|4wk hK L4cpK4 W$hx,VEy` 作成会计帐||有往来帐项to make out an account with
,Z&xNBX =Y|VgV *x@Onj tE<H|_{L 清算||清理债务to make up an account
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mHdA2 cQCSe,$ W 清洁帐目||与…停止交易to close ones account with
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M ?Y;a5{ 结帐to close an account
'3/4?wi {FeDvhv A5c%SCq; i[7\[ 清理未付款to ask an account||to demand an account
*2pt%eav PUT=C1,OFR }~e8e \A 2r] 结清差额to balance the account with
V_:1EBzz #L=x%8B 3]}D`Qs6 ^oBtfN>4 清算to settle an account||to liquidate an account||to square an account
N., X<G.H %(3|R@G
. 3%#3iZ=_ N)uSG&S: 审查帐目||监查帐目to audit an account
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nsLf?>] 36}?dRw#p _hAcJ{Y Yb|c\[ % 检查帐目to examine an account
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o / 转入A的帐户to charge the amount to As account
rK' L6o UOv+T8f= ! ` kJ'[K!r 以计帐方式付款to pay on account
'\l" RIWxs Zt 0fb2;&pUa Yg]-wQrH 代理某人||为某人on ones account||on account of one
U6glp@s @K &GJ g0xuxK;9c 2J7:\pR^ 为自己计算||独立帐目on ones own account
jwc)Lj} >K_(J/&p %".HaI] *v;2PP[^ 由某人收益并负风险on ones account and risk||for ones account and risk
'nzg6^I7g x[FJgI'r
<GS^ DrKP%BnS 由某人负担for ones account||for account of one
bn|I>e ]R+mKUZ9 -]0OKE& I&D5;8 按某人指示||列入某人帐户by order and for account of one
py$Q RuLi,'u Zi *2nv' C)[,4wt, 列入5月份帐目for May account
.[]r}[ lU 5V?&8GTe 5Yg'BkEr .
?8;q A 编入某中帐项下to pass to the account of||to place to the account of
Z^bQ^zk- 9P1OP Xv*p z Xg3[orF wT6"U$cV 寄出清算书to send in an account||to send in render an account
h{)kQLuzT b.2aHu( 3 FvaUsOy" = 6j&4p
` 支票薄cheque book
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|;'+ Vh'P&W?[ <wk!hTmW qk%;on&` 支票陈票人cheque drawer
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_ !EvAB+`jLI hr#M-K 持票人cheque holder
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J \{Y 7FC~ 不记名支票cheque to bearer||bearer cheque
&W|[r( p)KheLiZ D#_3^Kiawj U\g/ 2dM 记名支票||认人支票cheque to order
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=if z 9vInf@M 到期支票antedated cheque
fe\mL mK9 2":pE U{E Ansk,$
MUaq7B_> 未到期支票postdated cheque
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kF) sfpZc7 保付支票certified cheque
QJZK|* S8kCp; p\ Q5,eg :N:yLd} & 未获兑现支票,退票returned cheque
&agWaf1%a ST|x23|O] n7zm
>& ^7w+l @ 横线支票crossed cheque
F8nYV ?k+xSV Jf{*PgP Lz
|?ek7Q 普通横线general crossing
'*Z1tDFS cutu DZ #Vnkvvv 5GI,o|[s6 特别横线special crossing
ny]?I evya7^,F 6O7'!@@ WltQ63u 空白支票blank cheque
qFicBpB Z&G+bdA>, q}b
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i`Z$ 失效支票,过期支票stale cheque
kI,yU}<Fq ~Zun&b)S #oS<E1 8^kGS-+^ 普通支票open cheque
!eGC6o}f zUt'QH7E. ]MqMQLG0t kGH }[w 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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,Y C>ICu*PW fZ6MSAh 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
`vU%*g&R |O{m2Fi 0 3L] %h hfU6[ 支票换现金||兑现to cash a cheque
;d@#XIS&-( '@a}H9>} 4`lLf C+*d8_L 清理票款to clear a cheque
nyX2|m& dhC$W!N7! kC:uG0sW 1;JEc9#h 保证兑现to certify a cheque
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9_`(nx $6#CqWhI 填写支票数额to fill up a cheque
aKJwofD R]JT&p|w.1 7dN*lks 3BzNi' 支票上划线to cross a cheque
S~<$Hy*kh $1SPy|y bpOYHc6,*` H!@kO]?n 开发支票to make out a cheque
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>z. Lt2u,9 Mhm@R@ >;jZa 签发支票,开立支票to draw a cheque||to issue a cheque
a`wc\T^ <NHH^M\N AL[KpY jxP;>K7O 透支支票to overdraw a cheque
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Vg hMa]B*o/- 背书支票to endorse a cheque
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. xv46r=> 请付票款||清付票款to pay a cheque||to honour a cheque
bAdn & !:)s"|= 4M^=nae _PPy44r2 支票退票to dishonour a cheque
We)xB "H2EL}3/] .[YuRLGz !zBhbmlKt 拒付支票to refuse a cheque
c& <Fr[AK =WyDp97@+ 1}"++Z73P 8aZ=?_gvT 拒付支票to stop payment of a cheque
_qU4Fadgm wDw[RW3 2L!u1 x-XD.qh7Hr 提示要求付款to present for payment
bkRLC_/d 8bxfj<O, +u.1 ;qF 4d"r^y' 见票即付持票人payable to bearer
/pm]BC `34zkPB?? qjwxhabc .b_)%jd x 支付指定人payable to order
MlcR"gl* {baq+ \-L&5x"x PYQ;``~x 已过期||无效out of date||stale
T=<@]$? XFg9P}" Ltv]pH}YN 8<5]\X 请给出票人R/D||refer to drawer
MvuQz7M#d xg30xC[ oVnvO iAc 1}S S+>` 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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a/X< w2Us!<x LI'6R= ><RpEnWZ< 文字与数字不一致words and figures differ
-M~8{buxv m&xW6!x H-WJp<_
Y5f1lUT 支票
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v>:Ur}u!D 时间已过account closed
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>Ht @Wi i3dkYevs? vNVox0V )(A]Ln4 更改处应加盖印章alterations require initials
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<s 0\H\lKcK &]g}u5J!= tG:25 T0
26e]`]!SU 时间已过effects not cleared
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4lIl dFRsm0T 67VL@ ] V n7*JS 停止付款payment stopped
>i_2OV 5rwu!Y;7* %!]@J[*1 :C7_Jp*Qv 支票毁损cheque mutilated
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mkMq Olt`:;j- f}aL-N~ 汇款||寄钱to remit||to send money
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H A 56}U8X 寄票供取款||支票支付to send a cheque for payment
[V^WGW2oY SlgN&{Bk bT\1> * ;-*x6 寄款人a remitter
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S\LkL]qx
u&1q [0y ht7l- AK 收款人a remittee
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^ 国外汇票foreign Bill
B,<da1(a qT,Te _+p4Wvu~0 #eQJEajv5 国内汇票inland Bill
5G::wuxk ^2+yHw YbR!+ 0\g QXL'^uO 跟单汇票documentary bill
fo5iJz"Z 7/!8e.M\ t'?.8}?)I& uPhK3nCGo 空头汇票accommodation bill
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rw: c Qr1 "Tk7s V\{clJ\U 原始汇票original bill
e7@ojOQ% ao%NK<Lt ,X#2\r<| M}d_I+ 改写||换新票据renewed bill
jB`,u|FG | 1E|hh@k --PtZ]Z {F3xJ[ 即期汇票sight bill||bill on demand
oT^{b\XN !HrKXy0{ ?$vCW|f b8~Bazk …days after date||…days after date…日后付款
3_txg>P" &7<TAo;O K17j$o^6KK <%($7VMev …months after date||…months after date…月后付款
=5Q]m6-SgV GYJ80k| 8s"%u ) kB3H="3[[ 见票后…日付款…days after sight||…days sight
/~}}"zx& ~T9/#-e>BF Ge2q% 6""G,"B 见票后…月付款…months after sight||…months sight
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Jt0; 8WtsKOno {/"2Vk<H8 w,w{/T
+B 同组票据set of bills
qLw{?sH}J/ mk1bcK9 u\ #"L |s"nM<ZNZ 单张汇票sola of exchange||sole of exchange
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C{qOJ plUZ"Tr vtw6FX_B 0|$v-`P$ 远期汇票usance bill||bill at usance
LUuZ9$t0J" > ?6&c kD*2~Z ?; >iD )eB 长期汇票long bill
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6<*X )6+eNsxMlC nx8a$vI-TY 短期汇票short bill
#Yr9AVr}K .Jt[(; T-5nB>) D&}3$ 7> 逾期汇票overdue bill
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' 2F# LXEfPLS 宽限日期days of grace
3
|hHR /[Z,MG 5C
q{XcXV HRiL.DS 电汇telegraphic transfer (T.T)
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-TM0]{ 邮汇postal order||postal note (Am.)||post office order||money order
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&jsVw)Ue 9[m6Li 本票promissory note (P/N)
"Qja1TQ 6ek;8dL $:
]o]a ?gJy3@D 押汇负责书||押汇保证书letter of hypothecation
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nG6Y<O` G8r``{C! zipS
]YD 副保||抵押品||付属担保物collateral security
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VZ B>GE9y5 Z00+!Tnd "FTfk 担保书trust receipt||letter of indemnity
P@,nA41,j \/1<E?Q
f !<SA6m# 9'{}!-(xR 承兑||认付acceptance
#B:hPZM1 91$]Qg,lB iVd.f
A 7.Z@Wr? 单张承兑general acceptance
S(uf(q|{ JaK}| _>9.v%5cs( r8,romE$ 有条件承兑qualified acceptance
J41G&$j( `67[O4$< K91)qI;BD ]p;FZ4-T 附条件认付conditional acceptance
f-5:wM& # *TEq D<Zp!J1o PSPmO'C+ 部分认付partial acceptance
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