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。
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Q0> 会计报表statement of account
^Zz^h@+ cy.r/Z} z(A[xN@/W< 0zNbux_ 往来帐目account current
*JDz0M4f 4*qBu}( '>t&fzD0 dscah0T 现在往来帐||存款额current accout
avq$aq(3& hUi@T}aA| "6\5eFN; [TOo 9W 销货帐account sales
=_ pSfKR; 'Z~ZSu =oI[E~1< B zS4:e< 共同计算帐项joint account
Qwpni^D8j Op-z"inw v^ @)&, ]TT >3"Dw7 未决帐项outstanding account
w"?Q0bhV9y Cg]|x+ +Mq\3 P6.PjK!Ar 贷方帐项credit account||creditor account
ZwBz\jmbP 4+q,[m-$( E#+2)Q $6mShp9( 借方帐项debit account||debtor account
xH\\#4/ 0 YFXF *|Vf1R] **%&|9He 应付帐||应付未付帐account payable
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B&~q$ 应收帐||应收未收帐account receivable
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* 新交易||新帐new account
kMCP .D45; Kj4BVs J[:#(c&c!1 XiTi3vCe 未决帐||老帐old account
se %#U40* QIMd`c ]]:K
l mv99SOe[Fz 现金帐cash account
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X1(ds*'Kv IrL7%? g)czJ=T2 流水帐running account
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a~- 9<?w9D.1 暂记帐||未定帐suspense account
a%Q`R;W =h4uN, 2*V%S/cck s 1M-(d Q 过期帐||延滞帐overdue account||pastdue account
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Hv9Xz *d C| X 杂项帐户sundry account
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KRn #a=]h}&1? #B~;j5 详细帐单||明细表detail account
;>Z+b#C[ n)X%&_ 8J'5%$3u ra*|HcLD 呆帐bad account
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2)RU1 <lFHmi$qt{ U>*@VOgB 会计项目title of account
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{ t`Bk2Cc)+ 会计薄||帐薄account-book
Zuzwc [Z1 *Hn=)q aU;X&g+_) Jf2JGTcm 营业报告书||损益计算表account of budiness||business report
X[?fU& NE#`ZUr3 12#yHsk {D8opepO) 借贷细帐||交验帐account rendered
QaO9-:]eN eg*a Vb 0"e["q{| m&=Dy5 明细帐account stated
HR?T !:\0}w$- _"p(/H UucX1% 与…银行开立一户头to open an account with
eMdP4<u vX>{1`e{S ;L fn&2G iuWUr?`\ 与…银行建立交易to keep account with
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76<CX .^A4w;jPU xT&/xZLT #Db^* 继续记帐to keep account
^"<Bk<b( R(0[bMr3Q 4PD5i cPZ\iGy 与…有交易to have an account with
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:.I&^>P >{Ayzz>v 92Gfxld\ 作成会计帐||有往来帐项to make out an account with
~c v|, /Zs_G=\> uG'S&8i_ lmcgOTT): 清算||清理债务to make up an account
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\h[*oeh c[,Rhf 清洁帐目||与…停止交易to close ones account with
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Vxr 结帐to close an account
gcwJ{& :KC]1_zqR 8)iI=,T* 93Gj#Mk 清理未付款to ask an account||to demand an account
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1 u)EtEl7Wq SD~4CtlfI *lZ V3F 结清差额to balance the account with
_)pOkS <J~6Q 4#W$5_Ny 3s]o~I 2x 清算to settle an account||to liquidate an account||to square an account
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`yl|NL H;a) `R3 }t(5n $go6 审查帐目||监查帐目to audit an account
C+!=C{@7di yo_zc< IV1O/lGp )RFY2} 检查帐目to examine an account
66B,Krz1n "}0QxogYE 1)}hzA "<egm^Yq 转入A的帐户to charge the amount to As account
>G?*rg4 7^.g\Kt? Iw] ylp D)4#AI 以计帐方式付款to pay on account
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|jH Yf42Q 代理某人||为某人on ones account||on account of one
8:I-?z;S LD WYFOGQ w"kBAi& Sh5m+>7K 为自己计算||独立帐目on ones own account
(@BB@G 2b\h@VJt | LZ+_ xG4 C 6
s 由某人收益并负风险on ones account and risk||for ones account and risk
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{XO3 0"\js:-$ &-IkM%_A9 p+nB@fN/ 由某人负担for ones account||for account of one
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XnV=J /&=y_%VR bB/fU7<{)u 按某人指示||列入某人帐户by order and for account of one
#Wl9[W/4 |P9Mhf N tG"EbWi A]'XC"lS 列入5月份帐目for May account
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} W`#E[g?] ^=-W8aVi> 编入某中帐项下to pass to the account of||to place to the account of
~}D"8[ABj Qdc#v\B Q'e[(^8 P|f h4b4 寄出清算书to send in an account||to send in render an account
<gvgr4@^yR {A MAQ l,QO+
>)z PM:u~D$Jd 支票薄cheque book
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$ JCOL `ST;";7! 9-=kVmT&g 支票陈票人cheque drawer
|BbrB[+ v[ p7Yb8#XfU {oo(HD;5 <&1hJ)O 持票人cheque holder
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H u]3VK 不记名支票cheque to bearer||bearer cheque
pug;1UZ ,I f9w$(z O~Dm|hP %yVP@M 记名支票||认人支票cheque to order
RBeQT=B8~ B]#iZ,Tp 2F,?}jJ.K ,{RWs^W2 到期支票antedated cheque
`GooSX !1+!;R@&H> Zq/=uB7Z SzjylUYV 未到期支票postdated cheque
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=4 保付支票certified cheque
3=lQZi<]% Zr!CT5C5 h4>q~&Pd _cc9+o 未获兑现支票,退票returned cheque
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S)@) @3 横线支票crossed cheque
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0 普通横线general crossing
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-y-9@ \v.YP19 特别横线special crossing
ozG!OiRW G]>P!] FPuF1@K URxy*) 空白支票blank cheque
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失效支票,过期支票stale cheque
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\ 0o&c8?@j 普通支票open cheque
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k`e` ?pp|~A)b (L8z<id<z [yfi:|n1 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
)@.6u9 \ |^kfa_d #-FfyxQ8ai VTJ,;p_UH 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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p%Q 支票换现金||兑现to cash a cheque
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O &H@OLyC 清理票款to clear a cheque
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D|R,$v: 保证兑现to certify a cheque
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%)5o srfM"Lb' 0hx EI d<^o@ 填写支票数额to fill up a cheque
G8voqP qHQ#^jH $P%b?Y/ k'$UA$2d 支票上划线to cross a cheque
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d365{ By-A1|4Cp` Z3]ut#` 开发支票to make out a cheque
(# ;<iu} dKwY\)\ jZvQMW 8HymkL&F 签发支票,开立支票to draw a cheque||to issue a cheque
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]"@r 透支支票to overdraw a cheque
H+ Y+8 6S2v3 ;F!wyTF>} DsP FBq 背书支票to endorse a cheque
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7!9LU 'v*Y7zZ#K ;^j2>Azn 请付票款||清付票款to pay a cheque||to honour a cheque
r6*~WM|Sq7 ?YO$NYwE e+5]l>3)f 4 06.6jmv 支票退票to dishonour a cheque
tu6Q7CjW8 a D,(mw-7r On{p(|l * -Kf 拒付支票to refuse a cheque
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\D37l_ 拒付支票to stop payment of a cheque
9"YOj_z c_xo6+:l C r~!N|( _XqD3?yH4 提示要求付款to present for payment
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)2q phA^ kdW iYJzSVO 'v"{frh 见票即付持票人payable to bearer
S>oQm Ox` +Z0)a =A,6KY=E 7]~65@%R-& 支付指定人payable to order
KF"&9nB C?3?<FDL :/kz*X=< PfI~`ke 已过期||无效out of date||stale
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请给出票人R/D||refer to drawer
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!jx>W V+mTo^ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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F q+/c+u?=^ wh\J)pA1 #O<2wMb2< 文字与数字不一致words and figures differ
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@!*F 72gQ<Si B!=JRfT 52$7vYMto 支票
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XujVOf 时间已过account closed
{:VUu?5-t; l0m\2Ttf Q-X<zn "YUyM5X 更改处应加盖印章alterations require initials
/=zzym~<> |uT&`0T'e` a_UVb'z 0{/P1 l;I)$=={=
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z>^~ 时间已过effects not cleared
$ePBw~yu 3%<Uq%pJ %d5;JEgA:g Mb6#97 停止付款payment stopped
QPf#y7_@u QeYO)sc` H1(Zzn1 @iZ"I i&+ 支票毁损cheque mutilated
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aCa /-ebx~FX& ?qeBgkL(B^ 汇款||寄钱to remit||to send money
.:KZ8'g3} I<q=lK qHGXs@*M& P&@:'' 寄票供取款||支票支付to send a cheque for payment
P<+5So0 >g%^hjJ %rpJZ
t fX,L;Se" 寄款人a remitter
'2u(fLq3h h)EHaaf ,"PKGd]^ (~~
*PT- 收款人a remittee
_`>F>aP h 7feZ_ ESk<*- 4~Ptn / g 国外汇票foreign Bill
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>^#OtFHuT) Ex'6 WN~kD 国内汇票inland Bill
\bze-|C W?;kMGW- &u62@ug#} (nk)'ur. 跟单汇票documentary bill
(R_#lRaQ 5c btMNP ^`Tns6u> "HRoS#|\ 空头汇票accommodation bill
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=UUD& \#P>k;D d,fX3 wN [mU 原始汇票original bill
O2|[g8(_F ,EyZ2`| MB9tnGO-Q )J?Nfi% 改写||换新票据renewed bill
V[<]BOM\v &uwj&-u? GY@-}p~it 4\)"Ih 即期汇票sight bill||bill on demand
{EKzPr/ u~#QvA~] G.2ij%Zz
Tu Q@b …days after date||…days after date…日后付款
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^.{70N *B7+rd $d1+ d;Mn …months after date||…months after date…月后付款
k}-@N;zq S/}6AX#F4 3V]B|^S D8a[zXWnc 见票后…日付款…days after sight||…days sight
k r0PL)$ VeixwGZ. a+$WlG/x hLyD#XCFA 见票后…月付款…months after sight||…months sight
rixP[`!]x Qp{gV Ys Y>KRI2](<
1eC1Cyw 同组票据set of bills
aRBTuLa)fo N zY}-:{ c}iVBN6~.< \Q+9sV
5,[ 单张汇票sola of exchange||sole of exchange
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!t1( {R[FwB^7wJ n:zoN2lC 远期汇票usance bill||bill at usance
(pBOv:6 nQuiRTU< M_tY: v J /3qJst 长期汇票long bill
z?$F2+f& I@VhxJh #s JE{Tb _3UH"9g{ 短期汇票short bill
l4+!H\2 xaO9?{O 1JIL6w
_ IYm~pXg^0 逾期汇票overdue bill
rrK&XP& 1:<= zqh0 8$O=HE* H=E`4E#k 宽限日期days of grace
`}:q@:% 1iq,Gd-G. &fJ92v?%^S >AsD6]
电汇telegraphic transfer (T.T)
qbjBN z wD|,G!8E2 Fj\}&H*+ C3kxw1* 邮汇postal order||postal note (Am.)||post office order||money order
Bq~!_6fB l2uh"! +]|aACt] Js7(TFQE 本票promissory note (P/N)
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* 4`lt 4L ;K<e]RI;? `YTagUq7 押汇负责书||押汇保证书letter of hypothecation
!@mV$nTA "p>$^
\\F^uM7, oJC-? 副保||抵押品||付属担保物collateral security
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; UpL1C~& 担保书trust receipt||letter of indemnity
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u ' uvTOgP, L3:dANG DSG tt/n 承兑||认付acceptance
DDkH`R USz|Rh cW B
> ;V(- ;O 单张承兑general acceptance
Z;kRQ *yJCnoF ^lVZW8 5wM*(H^c[ 有条件承兑qualified acceptance
x`8rR;N! rU?sUm,ch 4Q2=\-KFj Oo'IeXQ9( 附条件认付conditional acceptance
_2Sb?]Xn 3nb&Z_/e n_;qB7,, MhMY"bx8 部分认付partial acceptance
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