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。
pGIeW}2'9 会计报表statement of account
Nd6z81 AS7!FD6b <7GK *I sCUPa-cHF 往来帐目account current
uMI2Wnnc:/ wb}tN7~Y; <L J$GiU ld
$`5!Z 现在往来帐||存款额current accout
6]Jv3Re'(I ^6*? a9jO> G 1$l %B k=@Q#=;*[W 销货帐account sales
DB0xIP~i,? /Yh8r1^2tZ Bg`b*(Q zE[c$KPP 共同计算帐项joint account
SCjACQ}- *M"wH_cd g@QpqrT
d^w_rL 未决帐项outstanding account
5?b9[o+D ymKdRF 0^m02\Li vl#/8]0! 贷方帐项credit account||creditor account
8.,PgS mK4a5H DbcKKgPn(9 C>+U
Z 借方帐项debit account||debtor account
bfJDF(=h vmoqsdZ/ ~ _raI7, ,
?%`Ky/ 应付帐||应付未付帐account payable
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8y.yX[ p;@PfhEz) 应收帐||应收未收帐account receivable
+LUL-d '~@WJKk WV8<gx`Q ?eu=0|d 新交易||新帐new account
F kWJB> y>G{GQ >$?Z&7Lv ! yxb< 未决帐||老帐old account
J^v_VZ3 0QGl'u{F u4S3NLG) .VUZ4e
现金帐cash account
wy^>i$TC lj[Bd > y|@^0]}%< TqlUe@E 流水帐running account
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Q{9> 暂记帐||未定帐suspense account
F/!C=nS F;zmq%rK 9@h>_1RJz 83S],L 过期帐||延滞帐overdue account||pastdue account
TWn7&,N Z?GC+hG`
0{j>u` _|*j8v3 杂项帐户sundry account
^=t yf&" (s9?#t6 eZUK<&0x5 f6m^pbQFl 详细帐单||明细表detail account
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Rz 5[GX A1:Fe9q 呆帐bad account
LJBoS]~ M0^r!f>O ;BI{v^()s @50Js3R1q 会计项目title of account
d>(dSKx XL+kEZ|3 &;y(@e}D m,*f6g 会计薄||帐薄account-book
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营业报告书||损益计算表account of budiness||business report
x.d9mjLN8m !D *EotYT ok7DI 借贷细帐||交验帐account rendered
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P6C D,X$66T ^ 明细帐account stated
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?6U <1hwXo M14pg0Q 与…银行开立一户头to open an account with
U_14CLsdG K<V(h#(.@ u'=#~'6 /a]+xL 与…银行建立交易to keep account with
@m(\f n:7=z0
s %.Mtn%:I* 1Ce:<.99B 继续记帐to keep account
!'+t)h9^ h>\}-|Ek RRV&!<l@$ #BM *40tch 与…有交易to have an account with
Y \j &84 PUa~Apj' >;HXH^q RzyEA3L' 作成会计帐||有往来帐项to make out an account with
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@. oE5+ ~>{<r{H"S 清算||清理债务to make up an account
$-o 39A# X_=oJi|: 8fdOV&&D~i 5|AZ/!rb 清洁帐目||与…停止交易to close ones account with
"b2Mk-qP Q9rE_}Z I]T-}pG gAR];(* 结帐to close an account
FxD" z3D F@?QVdY1q7 CNP?i(Rk SLBKXj| 清理未付款to ask an account||to demand an account
xv1$,|^ts bk5~t' W[YcYa_tQ M`"2;
结清差额to balance the account with
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|271gG 清算to settle an account||to liquidate an account||to square an account
]Q^oc A~h8 >zz* HLk/C[`u, 1)k))w 9 审查帐目||监查帐目to audit an account
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9s3@S K)^.96{/@ .%D] z{'' 检查帐目to examine an account
jQf1h|e }~\J7R' =#1/<q)L heRQ|n.Dz) 转入A的帐户to charge the amount to As account
<Qwi 0$ p%j@2U 5*ABw6'6 Ph-3,cC 以计帐方式付款to pay on account
~PS%^zxyn pvcf_w`n Ndx='j0 NH|v`rO 代理某人||为某人on ones account||on account of one
>R.~'A/$F 6"gncB. [;};qQ-C2 F7=a|g 为自己计算||独立帐目on ones own account
.H9!UQ&It `t#C0 z#O{rwnl p61"a,Xc 由某人收益并负风险on ones account and risk||for ones account and risk
I /RvU, |[xi"E\ 3Dg I.V6un 23+>K 由某人负担for ones account||for account of one
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t{T Vd|/]Zj w6Ue5Ix,! e?F
r/n 按某人指示||列入某人帐户by order and for account of one
Be?mIwc_g J2yq|n?2gq .8g&V| !07$aQYcd 列入5月份帐目for May account
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p !dS !L> 'g 编入某中帐项下to pass to the account of||to place to the account of
69rVW~Z 2R.YHj b/WVWDyob/ ISOPKZ#F 寄出清算书to send in an account||to send in render an account
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,j At.WBa3j%{ 支票薄cheque book
{:fyz#>>^ $g5pKk "<bL-k*H) =OhhMAn 支票陈票人cheque drawer
+Hv%m8'0| qAkx52v6 &>sG xK .viA +V 持票人cheque holder
'(I"54W cLJ|VD7 \:^$ZBQr<n DR^mT$ 不记名支票cheque to bearer||bearer cheque
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,: |yw-H2k1 *$uKg zv3 <@e6zQG 记名支票||认人支票cheque to order
p5>TL!4M Bqa%L.N2SS u{exQ[,E : 8(~{<R 到期支票antedated cheque
nhQ.U>&-M x4Eq5"F7} "'s`? >q4nQ/eP 未到期支票postdated cheque
67Ge}6*2pd '$l*FWOEal mqwN<: NS<lmWx+ 保付支票certified cheque
T?E2;j0h'# F0]= z- QMHeU> 9sJbz=o]r 未获兑现支票,退票returned cheque
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N"K-X 横线支票crossed cheque
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o%Pi;8 普通横线general crossing
eGtIVY/D w{#%&e(q" i8u9~F 2 R 1S>X 特别横线special crossing
g)xzy^2e %|r@q ;k(|ynXv }me]?en_Ra 空白支票blank cheque
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1D 失效支票,过期支票stale cheque
f}nGWV%, &> }MoB A7~)h}~ K,+`td# 普通支票open cheque
z}OY'}sk8 ]-L/Of6F)| CDoZv"" ]:m*7p\uk 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
*!'00fv +~8/7V22 wp.'M?6`L umI#P,%[ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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8 y)Ip\.KV\ i|.!*/qF 支票换现金||兑现to cash a cheque
\#G`$JD $5%tGFh WNlWigwYl T*|?]k
8@* 清理票款to clear a cheque
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r$G;^ 保证兑现to certify a cheque
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\muyL? TS-m^Y'R 填写支票数额to fill up a cheque
pr@8PD2% ]+d.X] !i#;P9K dy|r:~j3 支票上划线to cross a cheque
)wSsxX7: >:KPvq!0 ~)sb\o
B6OggJ9Iq 开发支票to make out a cheque
dKZffDTZ ^9qncvV *RN*Bh|$ vA(3H/)- 签发支票,开立支票to draw a cheque||to issue a cheque
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zq.e{ u+XZdV ~`8`kk8 透支支票to overdraw a cheque
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8[ e?RHf_d3T- <Pg.N 背书支票to endorse a cheque
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|]\qI 请付票款||清付票款to pay a cheque||to honour a cheque
E83{4A4 /$+ifiFT W#-M| [$-y8`~( 支票退票to dishonour a cheque
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&l _oe2pL& |/YT.c% :mY(d6#A> 拒付支票to refuse a cheque
\u",bMQF 0o(/%31] "sL#)<% jNrGsIY$ 拒付支票to stop payment of a cheque
eX;"kO k\zN h<^ ,v>P05 /38^N|/Zr 提示要求付款to present for payment
MLId3#Q eUx|_*` J"I{0>@ fu\M2"e 见票即付持票人payable to bearer
el- %#0 IuB0C!' ^ 8egn| O8 k$Uc 支付指定人payable to order
OG!^:OY )P\ec LT#*nr <:>a51HBX 已过期||无效out of date||stale
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);GeZ *.W![%Be </qXKEu`_ &YqgMC 请给出票人R/D||refer to drawer
xNE<$Bz ]?b#~ 60^dzi!vs TJ2$
Z 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
vKol@7%N p>65(&N, lN{-}f;TN |;Jcf3e( 文字与数字不一致words and figures differ
),dXaP[ G|IO~o0+ vMj"% l9#M`x9 支票
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m~#98ZJ^ 时间已过account closed
w+*Jl}&\ tE=P9 \4 q\[f$==p V= !!;KR0 更改处应加盖印章alterations require initials
|HhUU1! ZU7,=B= ^hRos b":cj:mxL LIirOf~e;!
b2r@vZ]D 时间已过effects not cleared
YYZE-{ % D~U4K- |jO&qT]{ W32bBzhL 停止付款payment stopped
GC~Tf rf=r oG3>lqBwD2 QcIa%lf Nt'(JAZ; 支票毁损cheque mutilated
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/i"L@t)\t 汇款||寄钱to remit||to send money
b jZcWYT aXhgzI5] rRly0H ~X*)gS-= 寄票供取款||支票支付to send a cheque for payment
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DCrSa> 寄款人a remitter
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TB1E1 Z Z\,iT 收款人a remittee
1|q$Wn:* oV&AJ=|\ E,>/6AU R'u M7,7 国外汇票foreign Bill
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#Bj.#5 k8Qm +r<p v\'Eo*4 国内汇票inland Bill
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`H% 7D|g|i pGc_Klq 跟单汇票documentary bill
#9F=+[L ?MHVkGD Ze~^+ EE J/:9;{R 空头汇票accommodation bill
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0 WSz#g2a Cb%?s 9r+]V= 原始汇票original bill
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Hm\* 改写||换新票据renewed bill
_?x*F?5= f R$E*Jd [y7BHikX) jeFX?]Q 即期汇票sight bill||bill on demand
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EE "94e-Nx …days after date||…days after date…日后付款
swss#?.se xc7Wk&{= 66NJ&ac s"7wG!yf …months after date||…months after date…月后付款
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vo&NE 见票后…日付款…days after sight||…days sight
W3Oj6R Q*u4q-DE fjVGps$j 2Dgulx5kGZ 见票后…月付款…months after sight||…months sight
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ad .Zv@iL5 同组票据set of bills
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>0$Y{ gVO<W.? 单张汇票sola of exchange||sole of exchange
dtD)VNkBZ 9|R]Lz3PA wqEO+7)S G;#-CT 远期汇票usance bill||bill at usance
@0H}U$l YC+}H33 29p`G1n \0?^%CD+@ 长期汇票long bill
<Yif-9 7DQ{#Gf#G 2Hl0besm 1W*%}!&Gm 短期汇票short bill
<mN.6@*{ {=};<;_F ++=t|ZS
U nQbF~ 逾期汇票overdue bill
AWsy9 ElLDSo@WvR sx7;G^93 {8`V5: 宽限日期days of grace
k@vN_Un `L n,qiA r1dP9MT\8 fP<Tvf 电汇telegraphic transfer (T.T)
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<:(, av|r^zc 邮汇postal order||postal note (Am.)||post office order||money order
a
k&G=a6^ cXP*?N4Cf [l"|x75- ?5@!r>i=< 本票promissory note (P/N)
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<Mvwu vw(X9xa D2<(V,h9 {-?^j{O0. 押汇负责书||押汇保证书letter of hypothecation
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72 O.OPIQ=?:w wNQhz.>y R<wP
O-dX 副保||抵押品||付属担保物collateral security
;QZ}$8D 6Q pgNyLgN Jw "fqr a@+n 担保书trust receipt||letter of indemnity
(|Zah1k&] o!bIaeEaU SbrKNADH% y$-;6zk\] 承兑||认付acceptance
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j /O@TqH D=ZH? d 单张承兑general acceptance
MLVrL r t 6yU#;|6d z _A]mJ YC,s]~[[ 有条件承兑qualified acceptance
j_w"HiNBA [22>)1<( 4o|-v OH+kN/Fd 附条件认付conditional acceptance
qGezmkNFm '#Yqs/V Obj?, O #H8% BZyV 部分认付partial acceptance
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