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。
m48Y1'4 会计报表statement of account
*tPY }0),b ?*e 5B/\vLHg4 7/!
C 往来帐目account current
G_4P)G3H A|Gqjy^;@ $0 zL
`.WKU"To 现在往来帐||存款额current accout
~kT{O!x}4 1M+!cX P32'`!/: y36aoKH 销货帐account sales
x[6Bc !iOu07<n&D ITUl-L4xE l= S_#
共同计算帐项joint account
|XG7UH W<7Bq_L[| [_1G\z_iE Zotv] P2k 未决帐项outstanding account
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a4I; rdg1<Z ka%pS 2Jv4l$$;* 贷方帐项credit account||creditor account
[~S0b !W^II>Y $dw;Kj'\ -;z\BW5y 借方帐项debit account||debtor account
q)zvePO# Q NEaj\ r :-WfDz. S3cQC`^ 应付帐||应付未付帐account payable
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I SoIMf tX 75i)$}_1B MWf%Lh;R 应收帐||应收未收帐account receivable
=&GV\ju A79SAheX# ZVU)@[s 5]+eLKXB 新交易||新帐new account
A???s,F_ HjD= .Q 6}2Lt[>O Mla,"~4D5 未决帐||老帐old account
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r !<ucwWY, 4R6 .GO ']x]X, 现金帐cash account
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KePc;@ :Fl: bRH+ 流水帐running account
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#rvTDRw 暂记帐||未定帐suspense account
#D8)rs.9 5T`39[Fya L^}kwu# YQJ_t@0C 过期帐||延滞帐overdue account||pastdue account
=6:Iv"< d1N&J`R\1 T^W8_rm*3 Emo]I[<&q 杂项帐户sundry account
.w&Z=YM r@aFB@ [gDvAtTZ5 hQO~9mQ+! 详细帐单||明细表detail account
UF4QPPH4 w *0T"hK Ff30% j43HSY7@ 呆帐bad account
+8"H%#~ ;x"B ):?\ 6}0#({s:R N?p$-{ 会计项目title of account
HU'}c*d] oc.x1<Nd _G42|lA$/ =`")\?z} 会计薄||帐薄account-book
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:R -J:vYhq|g 营业报告书||损益计算表account of budiness||business report
aj:+"X-; V.}U p+WL 4Y'qoM; DEtq]|80m 借贷细帐||交验帐account rendered
SVJ3!1B, ^H>vJT g6S8@b))| MLJ8m 明细帐account stated
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qe0@tKim 与…银行开立一户头to open an account with
t}K?.To$ n*V^Qf 8K$:9+OY CUoMB r 与…银行建立交易to keep account with
$W)FpN;CW/ ^I^k4iw4 +r ' ?tOzhrv 继续记帐to keep account
7dLPy[8";t J{91 t | E+_}8J . rv^j&X+EH 与…有交易to have an account with
+IU]=qS r$+9grm< 5D'8 l@7 V9+7A 作成会计帐||有往来帐项to make out an account with
}b44^iL$9y "C>KKs } St?vd+(> ?x:\RNB/ 清算||清理债务to make up an account
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n1v%S"^ -7lJ 4Hu.o 7 清洁帐目||与…停止交易to close ones account with
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结帐to close an account
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}a%%I t&*$@0A 清理未付款to ask an account||to demand an account
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B1Xn<Wv 结清差额to balance the account with
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:V" D:f0Wv 清算to settle an account||to liquidate an account||to square an account
"g0Ln5& DBOz<| $g*|h G/{ CFVe0!\ 审查帐目||监查帐目to audit an account
98A ; R & %1XYpA.0 IF uz' zK33.HY 检查帐目to examine an account
Mk7#qiPo fAJQ8nb{@] ^>[Z~G($ .HMO7n6)8l 转入A的帐户to charge the amount to As account
4"0`J afH`<! 55fV\3F|R *V>Iv/( 以计帐方式付款to pay on account
o XA*K.X< 53#7Yy =d`,W9D dqnxhN+& 代理某人||为某人on ones account||on account of one
+oeO0 S.BM/M nKch_Jb T0v;8Ee 为自己计算||独立帐目on ones own account
JhIgqW2 (@mvNlc: *l^h;RSx m@)K]0g<f 由某人收益并负风险on ones account and risk||for ones account and risk
wS#.Wzp.w ?HttqK) 8 yQjB-,# MWu67">" 由某人负担for ones account||for account of one
In5'(UHW: 0d~>zKho //Ck1cI#h q@H?ohIH 按某人指示||列入某人帐户by order and for account of one
l$z\8]x |lrLTI^a {!@Pho) Q L+bU~N,+A 列入5月份帐目for May account
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5w( 编入某中帐项下to pass to the account of||to place to the account of
z`]'~ x<4-Q6'{S C|8.$s< ~Qeyh^wo 寄出清算书to send in an account||to send in render an account
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y7txIe!<5 P'xq+Q 支票薄cheque book
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{ 支票陈票人cheque drawer
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~2 持票人cheque holder
LSS3(l[,: [R TB|0Q UB|f{7~& 615, P/ 不记名支票cheque to bearer||bearer cheque
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_B=9 记名支票||认人支票cheque to order
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nnm` 到期支票antedated cheque
HZ* <BjE:" a=>PGriL <nOK#;O) ~&8ag` 未到期支票postdated cheque
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`)^Ao: -SnP+X! D7T(B=S6 zc%#7"FM 保付支票certified cheque
why;1z>V tG+ E'OP 7+ QD=j- x>TH yY[sq 未获兑现支票,退票returned cheque
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1J=8H ,{!~rSq-l Q[O[,Rk 横线支票crossed cheque
;& ny< gQ G'T/I\tB cPZD#";f M}MXR=X, 普通横线general crossing
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SsC 特别横线special crossing
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I 空白支票blank cheque
})f4`$qf s_xWvx8?4. /ZlPEs) ?$T!=e" 失效支票,过期支票stale cheque
\}[{q ". #=_/op 'S]7:/CI MM8@0t'E 普通支票open cheque
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0 I;t 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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"e4;xU- (T+fO}0 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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m l ) inhPd =8FV&|fP 支票换现金||兑现to cash a cheque
l+g\xUP v%N/mL+5L `D)ay
L7oLV?k 清理票款to clear a cheque
6M^P]l W3K&C[f P6q`i< 1haNca_6, 保证兑现to certify a cheque
T1'8<pJ^ (3PkTQlE "f/91gIzm' ]r++YIg!j 填写支票数额to fill up a cheque
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R&Mv|R e_mUO" 支票上划线to cross a cheque
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<z 9gFb=&1k 开发支票to make out a cheque
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U 签发支票,开立支票to draw a cheque||to issue a cheque
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.XYI3Ab1 透支支票to overdraw a cheque
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D 背书支票to endorse a cheque
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UKA 请付票款||清付票款to pay a cheque||to honour a cheque
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#m": pPr/r& r ki/xo^Y2< V/%tFd1 支票退票to dishonour a cheque
00s&<EM o5~o Rmsr QEd>T"@g }~gBnq_DDU 拒付支票to refuse a cheque
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[]6I 拒付支票to stop payment of a cheque
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A%T NpS*]vSO -9Iz$(>a h4@v.GI 提示要求付款to present for payment
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H=}i 见票即付持票人payable to bearer
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T- ^a9v5hu 支付指定人payable to order
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w&6c`az8 已过期||无效out of date||stale
5p9zl=mT f<!3vAh g? 7% 8)(<U/ 请给出票人R/D||refer to drawer
RRYm.dMIw B o@B9/ABv ` oBlv A0L&p(i 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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U dV{N,;z ZY%]F,Y }lN@J,q 文字与数字不一致words and figures differ
o+U]=q*|)$ `1I@tz| lZpa)1.tiC eUiJl6^x 支票
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&r0b~RwUv 时间已过account closed
gHU/yi!T Kv**(~FNnH jI`1>>N&1 m%8idjnG 更改处应加盖印章alterations require initials
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=F>@z4[P- 时间已过effects not cleared
:5/P{Co( rh;@|/<l yFfa/d 3U#z {% 停止付款payment stopped
b>R/=tx XqD/~_z; &"bcI7uGT h> K~<BAz' 支票毁损cheque mutilated
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v634{:'e 汇款||寄钱to remit||to send money
vRm.#+Td j~+<~2%c Lb# e @^Tof5?F? 寄票供取款||支票支付to send a cheque for payment
{3RY4HVT? FU-YI" |RUx)& A?{ X5`y 寄款人a remitter
79:Wo>C3- x,W)qv *Vk%"rwaG p"9a`/ 收款人a remittee
&m=Xg(G~c TV$Pl[m 8nOMyNpy~M $+` YP 国外汇票foreign Bill
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N 2#z 6= M~A 国内汇票inland Bill
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_is<.&f6 跟单汇票documentary bill
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7g 空头汇票accommodation bill
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w\ J[9yQ 2mS3gk 原始汇票original bill
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HJpkR<h 改写||换新票据renewed bill
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h(oty2p 即期汇票sight bill||bill on demand
&Mz3CC6 /H+br_D9 9g3J{pKcZ j?Ki<MD1 …days after date||…days after date…日后付款
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W/S?F~{ uSSnr#i^j …months after date||…months after date…月后付款
/1- (uG.s %I $Xf1|!W%a% 2kV[A92s 见票后…日付款…days after sight||…days sight
2XJn3wPi w[w{~`([", b9uo6u4s &0*l=!:G^ 见票后…月付款…months after sight||…months sight
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< q0Fq7rWP 910Ym!\{: 同组票据set of bills
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@/}{Trmg/ M0`nr}g 5Cxh>,k 单张汇票sola of exchange||sole of exchange
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?Ok X%"P0P )e.Y"5My xz#;F ,`ZR 远期汇票usance bill||bill at usance
QC.WR'. / G$8 j$ <1[W Nj2[ $,ev <4I& 长期汇票long bill
%+oWW5q7 MdK!Y 9`}Wp2 UJG)-x 短期汇票short bill
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|c iorKS+w" <N"t[N70; 逾期汇票overdue bill
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'K4q 宽限日期days of grace
24{!j[,q@ ~Nf01,F \dj&4u3 |M|'S~z 电汇telegraphic transfer (T.T)
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7jy QC0^G,9. LXj2gsURu% Be+'&+ 邮汇postal order||postal note (Am.)||post office order||money order
FRI<A8 Tz .! lbrob' '+ DQW^;Ls 本票promissory note (P/N)
"!<Kmh5 \&]M \ ~k+"!'1 {snLiCl 押汇负责书||押汇保证书letter of hypothecation
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i7 8}Rwf?B >XP]NY}Po[ 副保||抵押品||付属担保物collateral security
dT8m$}h9 pH.wCD:1n LFy5tX# p,}-8#K[ 担保书trust receipt||letter of indemnity
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ghd~p@4 N;tUrdgQ 承兑||认付acceptance
(:E_m|00; r/=v;4.W \1D~4Gz6} I_.(&hMn 单张承兑general acceptance
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5 #*q`/O5n fI[tU(x 有条件承兑qualified acceptance
x3>K{ UK+;/Mtg 3 D,PbAd ,GXwi|Y 附条件认付conditional acceptance
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@Y OQaM4 7" 部分认付partial acceptance
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