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。
[,0[\NC 会计报表statement of account
UbDpSfub Ys@OgdS@: X#Sgf|$ KD* xFap 往来帐目account current
vrq5 +K&|| IQ\5!e 93VbB[w~7F <ebC]2j8cK 现在往来帐||存款额current accout
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NIh?2w"\ }bZb8hiG ;k:17&:8ue 销货帐account sales
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g:^k) -T=sY/O 8|) $;. 共同计算帐项joint account
S;K5JBX0# /<VR-yr Ib(G!oO:E- G0Y]-*1 未决帐项outstanding account
kyH0J[/n 1k0*WCfZ )#l&BV5 2DNB?,uP,' 贷方帐项credit account||creditor account
qYP;`L}o# Tf40lv+{ {\vcwMUzZ po@Agyg5 借方帐项debit account||debtor account
q:MSV{k _;mA(j zQ#2BOx1 {YK7';_E* 应付帐||应付未付帐account payable
'Px}#f0IR "F:V$,mJ Oq*;GR(Q yu}yON 应收帐||应收未收帐account receivable
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(T B|K^:LUk9 新交易||新帐new account
%n^ugm0B |OiM(E( {X10, 8?hZ5QvA(j 未决帐||老帐old account
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az[# q 现金帐cash account
*?pnTQs^ 0TaN# = N^Ec[u(l ^'p!#\T;H 流水帐running account
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KT!r 暂记帐||未定帐suspense account
1i&|}" op($+Q /@64xrvIl= M5:j)oW 过期帐||延滞帐overdue account||pastdue account
UPy 4ST mu2|%$C;$ @<3kj
R?j i9Eh1A3Y 杂项帐户sundry account
L[^.pO ZypK''&oc S$=caZ? lNz1|nS(Kd 详细帐单||明细表detail account
8g {;o7 mNlbiB J"-/ok(<@ :F_>`{ 呆帐bad account
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TpDL 会计项目title of account
;xL8W L}7 TM:% EE*|# 7x]q>Y8T 会计薄||帐薄account-book
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[z ?<rZ9$ <'4 8mip klMpiy 营业报告书||损益计算表account of budiness||business report
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hW9U%-D rk47$36X 'w=aLu5dY 借贷细帐||交验帐account rendered
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$pIo`F _W Y$#6%`*#>n Tb!FO"o 明细帐account stated
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At 与…银行开立一户头to open an account with
B.!&z-)# pgs<Mo$\%B 1p$ *N R?y_tho4A 与…银行建立交易to keep account with
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7 q VavP6I 继续记帐to keep account
DXFDs=u %{Obhj;c }=B~n0 EnmMFxu< 与…有交易to have an account with
6ma.FvSIM ?mF:L"i noLr185 e}n(mq 作成会计帐||有往来帐项to make out an account with
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inKI RN}joKV "3'a.b akw 清算||清理债务to make up an account
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d~ 清洁帐目||与…停止交易to close ones account with
I_e7rE0` HXX9D&c4R #K*p1}rf t1~k+ 结帐to close an account
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2\ gvPHB+#A 清理未付款to ask an account||to demand an account
(zxL!ZR< HH0ck(u_A* !? H:? 7IQaXcl 结清差额to balance the account with
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!sk5/ |`pBI0Sjo 清算to settle an account||to liquidate an account||to square an account
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`gF`Sgz 6,|>;,U7 审查帐目||监查帐目to audit an account
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H ]HB1JJiS~ 检查帐目to examine an account
,7 m33Pv* deq5u> -m[ tYp,q &/:c?F?l 转入A的帐户to charge the amount to As account
:fnJp9c %%I:L~c \}%_FnP0ZU sva-Sd8 以计帐方式付款to pay on account
X$G:3uoN x>,wmk5) 2pvby`P4 ,7Ejb++/M, 代理某人||为某人on ones account||on account of one
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w`r%_o-I $=#Lf[|f= cvf?ID84 为自己计算||独立帐目on ones own account
Z\]LG4N? 8N$Xq\Da+> q&O9W?E8dG &;WK=# 由某人收益并负风险on ones account and risk||for ones account and risk
MiKq| MxUQ F?@6 $FD
GHFM M,yxPHlN 由某人负担for ones account||for account of one
>|gXE> 8kr$w$=q s<Nw)Ynw dd;rnev+ 按某人指示||列入某人帐户by order and for account of one
8|$g"?CU lqgR4 ! ttHRc! [Jjo H1E@ 列入5月份帐目for May account
|/c-~|% M?;YpaSe+ 6i~<,;Cn PMX'vA` 编入某中帐项下to pass to the account of||to place to the account of
#c"05/=A :cIPX%S &~x |w6M]J >WJQxL4 寄出清算书to send in an account||to send in render an account
F&^&"(H} qF-Fc q ;%i-:<ac q4'`qe 支票薄cheque book
j9w{=( MV ?5;wPDsK QNv5CQ& |Q@( <'8= 支票陈票人cheque drawer
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持票人cheque holder
JlawkA Lpnw(r9Y Fo5UG2E& /QCg E~ 不记名支票cheque to bearer||bearer cheque
u[4h|*'"| y5D3zqCG C43I(.2g 7Up-a^k^` 记名支票||认人支票cheque to order
J-azBi - K"L6m| _5p]Arg?}& &|Rww\oJ 到期支票antedated cheque
(9'q/qgTO >MhZ(&iD X4Uy3 TV> !c0x^,iE 未到期支票postdated cheque
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[ zWhzU|=8 1N{ >00 pN)>c, 保付支票certified cheque
Y(ClG*6 ++ 74(bo\ *+2BZZwT _W,?_"[R= 未获兑现支票,退票returned cheque
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!:uh? RW JE@3 UXg 横线支票crossed cheque
mZ3Z8q}%P 5-'Z.[ImB? *$JS}Pax V,\}|_GY 普通横线general crossing
OU^I/TU (tT%rj! I8IH\5k D.a\O9q"&{ 特别横线special crossing
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} V4W(>g /nt%VLms% 空白支票blank cheque
@)z?i dWo$5Bls<A \9sJ`,T? 62[_u]<Yub 失效支票,过期支票stale cheque
'g}Q@@b k>E/)9%ep2 K!-iDaVI n^|7ycB' 普通支票open cheque
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%T;VS-f bZ+Hu~ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
em ]0^otM I=YZ!* f/` 0nR_I^ PA,\o8]x 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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AF 支票换现金||兑现to cash a cheque
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G2 清理票款to clear a cheque
{Z~ze` N/ rC ,ZRFF G49`a*Jn ;`a~9uG 保证兑现to certify a cheque
HLq2avs\ XNl!?*l5?l %6:"tuA `mN5s q 填写支票数额to fill up a cheque
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支票上划线to cross a cheque
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EV#ev 开发支票to make out a cheque
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签发支票,开立支票to draw a cheque||to issue a cheque
]"\sd" TM,Fab & &^B;1ZMHD (Lkcx06e 透支支票to overdraw a cheque
MQo/R,F } }eLth0d`'o Q\2~^w1V qtS+01o 背书支票to endorse a cheque
C4eQ.ep U%tpNWB Tpp?(lT7r cN]g^ 请付票款||清付票款to pay a cheque||to honour a cheque
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]mw 2nB{oF-Z mX@!O[f%9e 支票退票to dishonour a cheque
[4\n(/ R!RgQwEak wf,w%n SD1M`PI 拒付支票to refuse a cheque
\7*"M y* e/<'HM T XchVsA 7)l+hZ 拒付支票to stop payment of a cheque
>s>{+6e Iv>4o~t W7q!F W JG8E7 提示要求付款to present for payment
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0lPG.U 见票即付持票人payable to bearer
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Tj6hj) '/<f'R^ 支付指定人payable to order
b|u0a6 QlH,-]N$L (L!#2Jy !sh>`AF 已过期||无效out of date||stale
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[.im &z;1Z 请给出票人R/D||refer to drawer
ITBa ^P =.t3|5U8 pLsWy&G
&u9@FFBT8 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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sf'+; &&`-A6`p e<HHgC#J 文字与数字不一致words and figures differ
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g I@I.=y qnTW?c9Z5 支票
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bt0Q6v5 时间已过account closed
Pfl8x ~zL DLr= j@Y'>3 9=p/'d8 更改处应加盖印章alterations require initials
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) 0|X];sD 时间已过effects not cleared
.5GGZfJ] ngC^@*XAw9 L3'$"L.|u R}HNi(%" 停止付款payment stopped
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+`l)W`zX 支票毁损cheque mutilated
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5b th`pf uxsi+vkI )^LiALh 汇款||寄钱to remit||to send money
@$!rgLyL[ p\ _& (Kb_/ p{oc}dWin 寄票供取款||支票支付to send a cheque for payment
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R 6QG"~>v7'( 寄款人a remitter
JbXd9AMh2 F8d:7`lO@/ K%WG[p\Eu VrnZrQj< 收款人a remittee
f7oJ6'K DW0N}>Gp* pRGag~h|E fOt?2Bh 国外汇票foreign Bill
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^_Ul| 国内汇票inland Bill
4{CeV7 ';KWHk8C kB-]SD# x|GkXD3 跟单汇票documentary bill
OZ6:u^OS] 7,"y!\ v^3s?VD f:KZP;/[c 空头汇票accommodation bill
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TqJ tx ,q=.( 原始汇票original bill
XWag+K 6d/1PGB ?(Ytc) 3#N`n |UgC 改写||换新票据renewed bill
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4n6t(/]b< C_S2a0? 即期汇票sight bill||bill on demand
"X \Yp_g Hb3t|<z dQ= L<{( #T++
5G …days after date||…days after date…日后付款
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L\{ /B)`pF.n 3@wio[ …months after date||…months after date…月后付款
/z`.- D( G>,43S!< <kKuis6h 1 RVs!; 见票后…日付款…days after sight||…days sight
^X ~S}MX Q$b4\n?44 Hq#q4Y jx14/E+^ 见票后…月付款…months after sight||…months sight
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同组票据set of bills
< b-OdOg =HjC.h ){*9$486 'Lh nl3 单张汇票sola of exchange||sole of exchange
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q~7 N"s"^}M\ 远期汇票usance bill||bill at usance
7n]ukqZ uc aa;zj $bl<mG%#9 z||FmL{ 长期汇票long bill
j937tn!Q 8Y [4JXUK BvP++,a&Sa XbIxGL 短期汇票short bill
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W 9r>iP L2H 逾期汇票overdue bill
'LYN{ E+cx8( C5Mpm)-% AjJ/t4< 宽限日期days of grace
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[b /9o6R:B 电汇telegraphic transfer (T.T)
Y>x3`f] oiOu169] 39A|6>-? <Ok7-:OxA 邮汇postal order||postal note (Am.)||post office order||money order
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_ +mN8uU~(kx 9<.8mW^68 本票promissory note (P/N)
x>+sqFd\ KQ ^E\,@o 4lI&y<F Q)\[wYMt 押汇负责书||押汇保证书letter of hypothecation
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'p)DJUwt 副保||抵押品||付属担保物collateral security
pm2] &5*t*tI =3PZGdWD *ZIX76y<!A 担保书trust receipt||letter of indemnity
Nz:p(X! i!eY"|o 8 %p+:6kP5 jOZ>^5} 承兑||认付acceptance
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Y=,9 M 单张承兑general acceptance
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/ue.T 92~$Qa\S! GK1P7Qy?V 有条件承兑qualified acceptance
0}M'> 8mt#S `|mV~F| KN&|&51p} 附条件认付conditional acceptance
qcge#S> }"[/BT5t *VUJ);7k +BE_t(%p" 部分认付partial acceptance
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