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。
Vu3;U 会计报表statement of account
t<Iy`r71 tp-PE? Uk=-A
@q -^i[ 往来帐目account current
6^M!p4$hF h#ogL-UU F aOfe] F mT@8( 现在往来帐||存款额current accout
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=B=* ~@=*JzP? =}6yMR!4R< dvWQ?1l_ 销货帐account sales
~|_s2T &R\t<X9 n 8{@0p"re@ .</`# 共同计算帐项joint account
h/7m.p] <<,YgRl2 2UPqn#.3 MCBZq\
c 未决帐项outstanding account
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sIQz[q ]m _<lRye 贷方帐项credit account||creditor account
osS?SuQT E .DzFtc hmfO\gc}y Vz(O=w= 借方帐项debit account||debtor account
s bl>i V&i/3g j06q3N" O$=[m9V 应付帐||应付未付帐account payable
+K6j p vkFq/+'U (%&HufT I\%a< 应收帐||应收未收帐account receivable
`1AVw]k 8|5ttdZ F}/tV7m '<}N`PS#N 新交易||新帐new account
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o mBQA~@} 8zDLX,M- 未决帐||老帐old account
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_"b[UT}m 现金帐cash account
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!>\n :gD=F &V p_^Jr*Mv M0+xl+c+ 流水帐running account
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3 暂记帐||未定帐suspense account
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8 F$tshe( 过期帐||延滞帐overdue account||pastdue account
Pv- i. /2%646 qK_jgj=w &7K 4tL 杂项帐户sundry account
[&Yrnkgr Y@jO#6R >-%tvrS% Z1 7=g@ 详细帐单||明细表detail account
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: (:g ZZG jN[P$}#b` 呆帐bad account
DG%vEM,y 9oe=*#Ig1m 0bl?dOV{ Xr B)[kQ 会计项目title of account
QPc4bg\J~t ^x BQ#p DlMT<ld `RF0%Vm~t 会计薄||帐薄account-book
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IK UrMEL;@g 营业报告书||损益计算表account of budiness||business report
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z(YzK S)?V;@p6 [3@Pu.-I+M 借贷细帐||交验帐account rendered
i9RAbt Q} o_i N(K k_o$ Ci k1.h |&JJN 明细帐account stated
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Q+~? L?Fb} 与…银行开立一户头to open an account with
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hw @)W uht>@ WSg| "mtEjK5 与…银行建立交易to keep account with
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W2X ^uV=|1<% }wIF$v?M 继续记帐to keep account
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)m* #n_ gry!5 +jPJv[W 与…有交易to have an account with
X-_ $jKfM CVAX?c{ +{r~-Rn3 2+oS'nL 作成会计帐||有往来帐项to make out an account with
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8Nf^ BwJL)$D<S znkc@8_4 RSTA!?K/. 清算||清理债务to make up an account
KHTR oXt ;"9$LHH* v;WfcpWq2 JeXA*U# 清洁帐目||与…停止交易to close ones account with
Bo4MoSF} u[<ij HOr.(gL! <1pRAN0 结帐to close an account
r .`&z >4^,[IO/ i"h~QEE A=f)ntH~ 清理未付款to ask an account||to demand an account
'3uN]-A>D wqasI@vyu )F\^-laMuK TB%NHq-! 结清差额to balance the account with
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v)+ k CxV$_J 清算to settle an account||to liquidate an account||to square an account
Maw$^Tz, uE ^uP@d *v:o`{vM[ S] R.:T_% 审查帐目||监查帐目to audit an account
.P(Ax:g wlEmy.)H nkO4~p 6sQY)F7p 检查帐目to examine an account
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` zLSha\X b^'>XT~1J& %%{f-\-7Ig 转入A的帐户to charge the amount to As account
3>#io^35 k fY0u @M)" C>* 1f|< 以计帐方式付款to pay on account
lhBu?q l3Wh&*0 mum4Uj /ptG 代理某人||为某人on ones account||on account of one
(r-8*)Qh8 G\B:iyKl ehV}}1>O G4,.kK 为自己计算||独立帐目on ones own account
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, D} 由某人收益并负风险on ones account and risk||for ones account and risk
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2&0#'Tb _}l7f gJJ BRn{MI 由某人负担for ones account||for account of one
3a?dNwM@ @0D LrhQG yaK4% k 按某人指示||列入某人帐户by order and for account of one
=p \eh?^ Gxw>.O){ xsRu~'f 9)S,c=z83 列入5月份帐目for May account
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(F z @ 5V3I^ 编入某中帐项下to pass to the account of||to place to the account of
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Jyyr'1/<k _YA;Nd#%k 寄出清算书to send in an account||to send in render an account
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j6@= <]u]rZc$ B18?)LA 支票薄cheque book
Df}3^J~JX 4=ZN4=(_[ t}2M8ue(& Ht7v+lY90^ 支票陈票人cheque drawer
(2'q~Z+>' RsnFjfb' Vee;& S,GM!YZg 持票人cheque holder
$j'8Z^ dRXdV7-! vve[.Lud' 1zIrU6H2;_ 不记名支票cheque to bearer||bearer cheque
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h*`G$ Z]k+dJ[- ]MRQcqbpqL 记名支票||认人支票cheque to order
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19Vv*; 4 moVS1 到期支票antedated cheque
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A|q 未到期支票postdated cheque
^Z G 3{> Ku;8Mx{ y*5$B.u`. ka[%p, H 保付支票certified cheque
LO;Z3Q>#0 Kv#TJn br7_P1ep (0QYX[(r~o 未获兑现支票,退票returned cheque
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%( o[Hsl Jkub|w#QH b`X"yg+ 横线支票crossed cheque
mx")cGGQ nuLxOd *n m|cT)- .="[In' 普通横线general crossing
D3kx&AR 6)Dp2 *Q:EICDE7 GeCyq%d
N 特别横线special crossing
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NE(@at 2ZZF hj Vv5#{+eT; H2D j`0 空白支票blank cheque
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r 失效支票,过期支票stale cheque
4f{(Scg $XO#qOW U0t~H{-H SPU_@ Pk 普通支票open cheque
*Wmn!{\g 0G"I}Jp{ 7K}Sk f3Cjj]RFv 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
$l!+SLK fxL0"Ry 7SpF& iv]*HE 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
YJEL'k<l En]+mIEo 1%,AU +:fr(s!OE 支票换现金||兑现to cash a cheque
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qM^ <xWBS/K 清理票款to clear a cheque
m?=9j~F* 8C!D=Vhh $VLCD r]+N(&q 保证兑现to certify a cheque
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1p iSz?V$}? 3d0Yq 填写支票数额to fill up a cheque
L_WVTz?` .^J7^Ky, HX]pcX^K U~e^ 支票上划线to cross a cheque
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JZ 开发支票to make out a cheque
.`ppp!:a4 fm%1vM$[J W~&PGmRI
ihrl!A5 签发支票,开立支票to draw a cheque||to issue a cheque
DlXthRM }4n?k'_s? {} 11U0 i+z;tF` 透支支票to overdraw a cheque
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] _(<D*V[ C/!c? $J :RnFRAcr 背书支票to endorse a cheque
&E>zvRBQ xgeKz^, mfNYN4Um6 (y xrK 请付票款||清付票款to pay a cheque||to honour a cheque
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qLOr6 }m~2[5q%/ 支票退票to dishonour a cheque
S}rW=hO {|jG_ mj{/' n ./onv 拒付支票to refuse a cheque
&@dWd W_zAAIY_Y vh~:{akR nFn@Z'T$N 拒付支票to stop payment of a cheque
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rZ *WQ}ucE^# 0-^wY8n-= 提示要求付款to present for payment
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g/%w3G ZZa$/q" 见票即付持票人payable to bearer
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$$ 支付指定人payable to order
|xTf:@hgHf L}&U%eD hwmpiyu od- 0wJN-m 已过期||无效out of date||stale
Ah2%LXdHA *q%)q _BcYS ; b2)WM: 请给出票人R/D||refer to drawer
-L/5Nbup MR90 }wXE 5Dy800.B2 4ifWNL^) 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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{7 文字与数字不一致words and figures differ
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3xx}^V 4QnJ;&~ 支票
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$cev,OW6] 时间已过account closed
;APpgt4 ybtje=3E bID 'r}55 <3;/,>^ Pm 更改处应加盖印章alterations require initials
Llf>C,) ?K7m:Dx 0\AYUa?RM TA=Ij,z~ Gb%PBg}HH
@ :i>q$aF 时间已过effects not cleared
7581G$@ym m=2TzLVv r+HJ_R,5A ushQWP) 停止付款payment stopped
Dyp'a 0Bn$C,- n<7#?X7 |B4dFI? 支票毁损cheque mutilated
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j Tqp' Zx<s-J4o=w 9VIsLk54^ 汇款||寄钱to remit||to send money
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c0Jf >k^=+ 寄票供取款||支票支付to send a cheque for payment
XH)MBr@Fz A]BD2 2:i`, v}-'L#6 寄款人a remitter
@ky5XV b/]C,P 33couAP# q{c6DCc ]\ 收款人a remittee
hvGb9 9 VkuYm,3 ,Mc}U9)F g}' "&Y 国外汇票foreign Bill
2N(c&Dzkh` 1kl4X3q6 g<KBsz!{ oHu0] XA 国内汇票inland Bill
p=9G)VO RsVba!x@ \0j|~/6
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?!:s 跟单汇票documentary bill
50rq}- (q*T. ?mRU9VY " S#0QH%5 空头汇票accommodation bill
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- u 1NN99^q UX2`x9 原始汇票original bill
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Iq: jbC7U9t7 -YHlVz 5Z6$90!k 改写||换新票据renewed bill
YG?W8)T #)=P/N1 7Y@&& QS_"fsyN: 即期汇票sight bill||bill on demand
^N`ar9Db ZxbWgM5rm hV'JTU]H GRO[&;d` …days after date||…days after date…日后付款
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/s#'#jh …months after date||…months after date…月后付款
W?F+QmD 292e0cE lXW.G vlm&)DIt 见票后…日付款…days after sight||…days sight
k=w%oqpN e}kEh+4 IR(JBB|xNQ XLg6?Nu 见票后…月付款…months after sight||…months sight
?8b?{`@V %{&yXi:mS id&; ~naL1o_FZ 同组票据set of bills
?o),F^ir bb+-R_3Kd >UZfi u #{UM4~|: 单张汇票sola of exchange||sole of exchange
PRWS[
2[yk R BwI*~%g{ b!5W!vcK qL,! 远期汇票usance bill||bill at usance
C{-e(G`Yd 9'\18_w ,>`wz^z `kVy1WiY 长期汇票long bill
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+Q}Y ?([ c3Y\XzV3v DZilK: 短期汇票short bill
!d&K,k Qg<_te)\ &#w]
2~| ,N?~je. 逾期汇票overdue bill
V[5-A $ft 2jOh~-LU 37 T<LU 3/@
7$nV 宽限日期days of grace
k3}|^/bHJ MU<Y,4/k 1ePZs$ b{b2L. 电汇telegraphic transfer (T.T)
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邮汇postal order||postal note (Am.)||post office order||money order
Jj8z ~3XnJ q+>{@tP9 m3+MRy5 vjhd| 本票promissory note (P/N)
UMma|9l(i -*_D! %kxq" =3 *[wy-
fu 押汇负责书||押汇保证书letter of hypothecation
\=kH7 ! #Ne<=ayS 2+s_*zM- J3Qv|w[3Y 副保||抵押品||付属担保物collateral security
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<IC=x(T \j+O |#`|) 担保书trust receipt||letter of indemnity
[V|,O'X ~ O={4 >>F >8"oO[U5> C\ZL*,%} 承兑||认付acceptance
TUw^KSa #5wOgOv eB%KXPhMm r`qMif
' 单张承兑general acceptance
=!w5%|r. rjo/-910 ms{:=L2$$ ' Ph 有条件承兑qualified acceptance
yM}}mypS XZ EawJ0 : ^F+mQN GpMKOjVm| 附条件认付conditional acceptance
5Q#;4 =Mzg={)v ig4wwd@| !
@{rkp 部分认付partial acceptance
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