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。
"TA0--6 会计报表statement of account
=%m{|HQ` 2f[;U" I}_}VSG( DquLr+s~ 往来帐目account current
~,}|~ `q36`Wn >%tG[jb Tgz=I4g 现在往来帐||存款额current accout
VM%g QOo< lKsn6c,] a$=~1@ 76tn`4NIP 销货帐account sales
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;2C 共同计算帐项joint account
$9`#p/V u#Ig!7iUu @5^&&4>N xxur4@p! 未决帐项outstanding account
FaeKDbLJr 4k225~GQ:C e#*3X4<\K bG]0| 贷方帐项credit account||creditor account
hVF^"$ wOf8\s1 <L]Gk]k_R (\F9_y,6*\ 借方帐项debit account||debtor account
?h[HC"V/2 )k Wxp EIRDH'[L [OCjYC` 应付帐||应付未付帐account payable
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%C 应收帐||应收未收帐account receivable
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L >=0]7k; m54>} 新交易||新帐new account
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6m~`"5 未决帐||老帐old account
Q$U5[TZm {IgH0+z )h,yQ`. RB %
+|@c 现金帐cash account
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\#,2#BmO"E dy_Uh)$$|g 流水帐running account
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F 暂记帐||未定帐suspense account
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:Dt~Ib cTq@"v di 过期帐||延滞帐overdue account||pastdue account
A^,E~Z!x %j\&}>P4$ "kP,v&n 2jyWkAP' 杂项帐户sundry account
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PgA<pfEHE 详细帐单||明细表detail account
+ALrHFG M*0^<e~]F bh@Ct nO &{? M} 2I 呆帐bad account
;8^k=8 4z(~)#'^ ]`)5 Qe4 )YAa7\Od 会计项目title of account
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o=* AAQ!8! qob!AU| 会计薄||帐薄account-book
HF*0 EsKgS\`RZ sMMOZ'bT 4MPy}yT* 营业报告书||损益计算表account of budiness||business report
D>y5&` W On<;'}M& g8.z?Ia#5Z a=}1`Q 借贷细帐||交验帐account rendered
>T]9.`xhK Zp7Pw q~}oU5 7K.75%} 明细帐account stated
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K P 与…银行开立一户头to open an account with
1Rd|P<y .jD!+wv{9 r2SZC`Z}-M MAYb.>X#> 与…银行建立交易to keep account with
t}k:wzZ@ B<I(t"s le \f: BSMb(EnqX 继续记帐to keep account
)!-gT J>v[5FX+ inU5eronuj =x-7 Wy 与…有交易to have an account with
_G'ki.[S7 gbzBweWF Gl>\p 9HJYrzf{% 作成会计帐||有往来帐项to make out an account with
{j$2=0Cec _5rKuL !-`L1D_hy 4 *}H3-` 清算||清理债务to make up an account
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*/I4" ^mq(j_E. 4wSZ'RTSR 清洁帐目||与…停止交易to close ones account with
h|]cZMGo n,FyK`x e$s&B!qJ 3*I\#Z4p1 结帐to close an account
tF),Sn|* =J1V?x=l@ !M8_PC*a >fYcr#i0[ 清理未付款to ask an account||to demand an account
T^;b98* 4vbGXb}! D\5+2 G ^>an4UJt 结清差额to balance the account with
L6CI9C;-b fYPu%MN7 SY5}Bu# cRs.@U\{R\ 清算to settle an account||to liquidate an account||to square an account
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!aW d2eXN3" xy:Mb =r 审查帐目||监查帐目to audit an account
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0lz {xg=Ym) #qVTB@d 检查帐目to examine an account
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E]$4P[$ f5F-h0HF`[ L E\rc A 转入A的帐户to charge the amount to As account
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v ?jz\[0)s 以计帐方式付款to pay on account
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U/P wL~A L p^ (Z }IWt\a<d 代理某人||为某人on ones account||on account of one
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TsXm-g# ,ASNa^7/> FbuWFC 为自己计算||独立帐目on ones own account
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1Gmga5 :q3w;B~ 由某人收益并负风险on ones account and risk||for ones account and risk
}O+xs3Uv .f0qgmIyL g"" 1\rc= ~ zfF*A 由某人负担for ones account||for account of one
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e8v @D-I@Cyl 按某人指示||列入某人帐户by order and for account of one
Es#:0KH].v H.|I|XRG/ 9O&m7]3 43h06X` 列入5月份帐目for May account
ZRYlm$C nHeJ20 j]&Qai~}Y C.ynOo,W 编入某中帐项下to pass to the account of||to place to the account of
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? l[_antokn B.4e4%BBS 3mofp`e 寄出清算书to send in an account||to send in render an account
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f8,m 支票薄cheque book
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A\QW8Sd >lM/\HO2 pHb,*C</ 支票陈票人cheque drawer
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X /,uxj5_cT 持票人cheque holder
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3 不记名支票cheque to bearer||bearer cheque
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UMF^ }R}M>^(R4 %JPr 7 } 记名支票||认人支票cheque to order
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>,dN TDfloDxA 到期支票antedated cheque
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ZM=d 未到期支票postdated cheque
c{to9Lk.# ]U~{?K'g@j x])j]k /g*_dH)= 保付支票certified cheque
~}p k^FA % + /|NyO+Io Z%ZOAu&p 未获兑现支票,退票returned cheque
8?m=Vw<kIZ Ow1+zltgj- @G#`uoD `0W"[BY 横线支票crossed cheque
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u_ 普通横线general crossing
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hiVDN"$$ 特别横线special crossing
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>'Wiq! aH%tD!%,o G M;uwL# 空白支票blank cheque
#,lbM%a 9\Rk(dd Q$'\_zV h$~$a;2cR 失效支票,过期支票stale cheque
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I# 普通支票open cheque
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y&4im;X0 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
N8r+Q%ov 26zif |%X_<Cpk u0+<[Ia'q 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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Wm Z^A( Q>{e ?|2m0~%V= YE"MtL { 支票换现金||兑现to cash a cheque
T8T,G4Q '@hnqcqXq *"/BD=INv} (|6!pQ7 清理票款to clear a cheque
:SF8t` 4` =5pwNi_S J{EK}' tUfze9m 保证兑现to certify a cheque
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填写支票数额to fill up a cheque
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H2X WIwGw %_~ b$Bq#vdg: 支票上划线to cross a cheque
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3 h2]GV- 开发支票to make out a cheque
,n5 [Y) mxvV~X% c$hoqi |tD {\!@k\__ 签发支票,开立支票to draw a cheque||to issue a cheque
=)6|lz^ 97!VH>MX !.{{QwZ qp1rP# 透支支票to overdraw a cheque
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/P0P 6^p>f:5 背书支票to endorse a cheque
oP<E) #Bn7Cc I1Gk^wO @2$iFZq~ 请付票款||清付票款to pay a cheque||to honour a cheque
vC5 ( "l09Ae'V BtWm ZaKi ^UpwVKdP 支票退票to dishonour a cheque
p@xK`=Urb {[B` q \?.M1a[ 2!bE| 拒付支票to refuse a cheque
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9k~cz &4l>_ 拒付支票to stop payment of a cheque
_RzcMX N`rOlEk G9\@&= <wt9K2, 提示要求付款to present for payment
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Y`T:^ u%Yr&u 见票即付持票人payable to bearer
_\xd]~ELj %g&i.2v QI2T G, d~J4&w 支付指定人payable to order
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*; Aa/lKiiz 已过期||无效out of date||stale
eqE%ofW [HhdeLOX s*j0uAq)up m)9qO7P 请给出票人R/D||refer to drawer
!23#Bz7 )TcW.d6 &ExYul G(~"Zt}? 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
^^Tu/YC9x O8:,XTAN ]jS+ItL@ L$+ap~ld 文字与数字不一致words and figures differ
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bP 2IX L~jKx)S% Gv}h/zu- 支票
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B/CP/Pfb 时间已过account closed
x~tG[Y2F? OC]_b36v obE_`u l# 8V(#S:G35 更改处应加盖印章alterations require initials
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" mo 时间已过effects not cleared
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=+ sW L6O@ q`\z h&vq} l~M86 h 停止付款payment stopped
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. c]0 支票毁损cheque mutilated
}cE,&n }_L@CpG h30~2]hH '7{0k{ 汇款||寄钱to remit||to send money
s Hu~;) RCq_FY SL/ FMYdd @"H+QVJ@ 寄票供取款||支票支付to send a cheque for payment
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))' 寄款人a remitter
;ePmN|rq; E#T-2^nD #kV`G.EX -C5Qh&~W 收款人a remittee
!G#3jh:kiY d]k>7. @M"h_Z1# 928szUo: 国外汇票foreign Bill
EpCUL@+ d7u"Z5t mD)_quz.sk $_l@k= 国内汇票inland Bill
1HBch]J ?(!$vqS`f( gRKmfJ*u fd
Csn: 跟单汇票documentary bill
c`y[V6q9 BjJ$I^ oG5JJpLT Y=4 ,d4uu 空头汇票accommodation bill
A[ ZJS ^Yn{Vi2. 1z$;>+g< {JzX`Z30l 原始汇票original bill
]`y4n=L. <Dt,FWWkv' q'M-a tE. ^[8e|,U 改写||换新票据renewed bill
z8mR< q%` a)[XJLCQ TjlKy r%$-F2.p 即期汇票sight bill||bill on demand
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[ DCmNxN ts%@1Y? \A5cM\- …days after date||…days after date…日后付款
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' 3`k1 'e\m6~u\hm rGRxofi. …months after date||…months after date…月后付款
vBQ5-00YY= 2anx]QV4 |z|5j!Nfh ^Y~ ,s 见票后…日付款…days after sight||…days sight
3b{8c8N^ Y1Bj++?2 Uz\B^"i| FymA_Eq 见票后…月付款…months after sight||…months sight
OtF{=7 *6q8kQsz^1 -(qoz8H5 Lz=nJn 同组票据set of bills
pR&cdORsP 9ToM5oQ lyIstfRh15 RoLUPy9U 单张汇票sola of exchange||sole of exchange
<k5FlvE2 brNe13d3~" 23y7l=.b/ CjOaw$s 远期汇票usance bill||bill at usance
:4<+)r26 2sy{ Q{H88g^=J %7O`]ik: 长期汇票long bill
fmA&1u/xMs /,/T{V[ -t?S:9[w &EmxSYL> 短期汇票short bill
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%bc? JQsS=m7Et *2 4P T7 逾期汇票overdue bill
xh@H@Q\ >('L2]4\v t\{q,4 cIja^xD 宽限日期days of grace
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,lcR:@w d<V+;">2 ^P:9iu)+]~ 电汇telegraphic transfer (T.T)
OWB^24Z&3 0UWLs_k: v=i[s Z=R>7~H 邮汇postal order||postal note (Am.)||post office order||money order
15uVvp/ o&;+!Si@T kdQ=% QCa$<~c 本票promissory note (P/N)
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j &]pW## 押汇负责书||押汇保证书letter of hypothecation
tV*g1)'zX A<9ZX=DAjw JF%+T yMe E} Uy- 副保||抵押品||付属担保物collateral security
%=S^{A <R*.T)Z 1 q'3= K^A\S 担保书trust receipt||letter of indemnity
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Cg}cD. He)v:AH 承兑||认付acceptance
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Nypa,_9} Q++lgVh)E N:d`L+tcc cEve70MV 有条件承兑qualified acceptance
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l@z 46Nl];g1` 附条件认付conditional acceptance
7AV !v` < I8hy$+6 f@[q# }6 Z7K;~* 部分认付partial acceptance
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