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。
q>r9ooN 会计报表statement of account
j)C%zzBu( :cG_aOkid Hm`9M.5b 4eYj.=I 往来帐目account current
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k1}D 现在往来帐||存款额current accout
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L!NT}y` 销货帐account sales
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2T DuZ51[3_L !s?vj
< :De}5BMy 共同计算帐项joint account
vC$[Zm 9HRYk13ae Bca\grA @;fdf 3ian 未决帐项outstanding account
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c!o,@ 贷方帐项credit account||creditor account
0D/j2cT("k Bg"b,&/^u %K;,qS'N_ 4B<D.i ;} 借方帐项debit account||debtor account
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3!a= %$Wt"~WE"O wP6~HiC TPq5"mco 应付帐||应付未付帐account payable
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q3VE\&*^F iwJBhu0@# 应收帐||应收未收帐account receivable
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Nr j@q >wdR4!x!? ub{<m^|) W.-[ceM 新交易||新帐new account
P@lExF*D1: :'f#0 ox hh{4r} | 2l{g$44 未决帐||老帐old account
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Nf(& I/Hwf 现金帐cash account
Ol~sCr KU"?ZI 8QE0J$d5 &tj0Z: 流水帐running account
p;"pTGoWi gZM\RJZ_ pTST\0? 82YTd(yB 暂记帐||未定帐suspense account
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qt 3K @dW"3 Ii?<Lz 过期帐||延滞帐overdue account||pastdue account
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62PtR`b> \d&j`UVY .D-} 2<z 杂项帐户sundry account
Nw+0b4{ c;&m}ImLe. @8HTC|_vX T3@wNAAU 详细帐单||明细表detail account
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.q ^IjKT 呆帐bad account
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C{n!l R^1sbmwk 会计项目title of account
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= oA(jtX[( 会计薄||帐薄account-book
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x$ Y f h)Cz) |<\o%89AM 1U;je,) 营业报告书||损益计算表account of budiness||business report
38L8AJqD %DqF_4U 9 u&I?LZ-=, K,&)\r kzD 借贷细帐||交验帐account rendered
N0O8to}V mv/'H^"[_ s_hf,QH ^'lx5+- 明细帐account stated
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}4T)k(a 54_CewL1P] yc8iT` WB'&W= 与…银行开立一户头to open an account with
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MBIt)d@Ix %Nwap~=H; 与…银行建立交易to keep account with
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- B# |w}hj 继续记帐to keep account
^o,P>u!9 |g;hXr#~ [c+[t3dz I5mnV<QA^ 与…有交易to have an account with
+XLy Pj %`F6>J ;2(8&. +7U$qEG 作成会计帐||有往来帐项to make out an account with
v?,_SVgAi %{!*)V\ x~j>Lvw L ^ b{0|: 清算||清理债务to make up an account
6%sX<)n%] G#t!{Q}8 1.+0=M[h |a%&7-; 清洁帐目||与…停止交易to close ones account with
z4!TK ps 7;:R\d6iL =H%c/Jty dT4?8: 结帐to close an account
0k>bsn/j "-C.gqoB X=USQj\A :aI[
lZ 清理未付款to ask an account||to demand an account
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1hMk dYrw&gn i+( k ?){V7<'?y 结清差额to balance the account with
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Af2A -`sK?*[{J 清算to settle an account||to liquidate an account||to square an account
[~m@'/ i2j_=X- %ZF47P%6 v^1_'PAXu 审查帐目||监查帐目to audit an account
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gzl#r V]dzKNFi FBJw (.Jr \B/+.\ 检查帐目to examine an account
fQ33J> h}r .(MVt z2*>5c% 1vk&; 转入A的帐户to charge the amount to As account
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i'u.& j;6kN-jx 4WU%K`jnXb 以计帐方式付款to pay on account
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_ K,(37Id' 代理某人||为某人on ones account||on account of one
wXI6KN- ;}"!| %ub\+~ =kFZ2/P2t( 为自己计算||独立帐目on ones own account
}GI8p* ]o= &v9*D`7L uv,&/,;S LgFF+z 由某人收益并负风险on ones account and risk||for ones account and risk
MG6taOO! 6+`+$s0 4UP#~ {[&$W8Li 由某人负担for ones account||for account of one
=E$Hq4I 1 ? be Jd#g"a>zZ Q#!|h:K 按某人指示||列入某人帐户by order and for account of one
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=`hy 列入5月份帐目for May account
$}_a`~u Q|T9tc-> J;@g#h? {Aq2}sRl{ 编入某中帐项下to pass to the account of||to place to the account of
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c c 5}-e9U 寄出清算书to send in an account||to send in render an account
@ px4[ Igb@aGA QxUsdF?p jiAKV0lX
W 支票薄cheque book
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3" B$M 支票陈票人cheque drawer
W[ZW=c Km/#\$|} \M(#FS M{)7C,' 持票人cheque holder
zNg8Oq& $/R r|< FH Hi/yh BBkYc:B=SA 不记名支票cheque to bearer||bearer cheque
-%I 0Q %v)m&VUi% Dq$co1eT C{gY*+ 记名支票||认人支票cheque to order
`)Z+]5: b&iJui"7k 7R4xJ H w]-,X` 到期支票antedated cheque
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6xfG`7Az .LQvjK[N iRwlK5(& 未到期支票postdated cheque
e3YdHp ^TWMYF- *U{E[<k{ aNcuT,=(?8 保付支票certified cheque
;`p!/9il *d%U]Hby, xW hi> ?A]@$ 未获兑现支票,退票returned cheque
4=b{k,kzgA !}[cY76_ P R{y84$ vbn'CY]QU 横线支票crossed cheque
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fa=OeuI 普通横线general crossing
c<T'_93 h_w_OCC&2 |N^z=g P[ F|ib=_)3 特别横线special crossing
'J0Erk8( Xfq]vQ/{ }zK/43Vx _jhdqON6E 空白支票blank cheque
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0$t }'o[6#_*X qrq9NPf tWo MUp 失效支票,过期支票stale cheque
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^KK9T5H X*cf|g 1!;}#m7v 普通支票open cheque
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8./)W&/ ;4g_~fB 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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~Em,M"o |B0.*te6 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
N]p|c3D INHN=KY{ FyZ iiH4| =XT'D@q~W 支票换现金||兑现to cash a cheque
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#-h_ 0 CJ4]mYl i N}BMd.U !iOuIYjV 清理票款to clear a cheque
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J 0M?nXHA[ 4't@i1Ll( 保证兑现to certify a cheque
ItoSORVV JqDj)}fzX Z~Mq5#3F Q)l]TgvSe 填写支票数额to fill up a cheque
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3 J{Z-4y 支票上划线to cross a cheque
0shNwV1zF ;5*)kX ?gSk%]S/! u%#s_R 开发支票to make out a cheque
l;e&p${P ;'Pi(TA) Xcq9*!%o n},~2 签发支票,开立支票to draw a cheque||to issue a cheque
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U+~ h&!k!Su3# X-Sso9/q. t;DZ^Z"{ 透支支票to overdraw a cheque
AJ;Y Nb Z?%j5G=4w ^"w.v' sL HY]vaA` 背书支票to endorse a cheque
zS:89y< 3I_"vk Y/t:9Aau ksxacRA7\ 请付票款||清付票款to pay a cheque||to honour a cheque
ta+'*@V+G dt"[5;_P` ];P^q`n=. ?l_>rSly5 支票退票to dishonour a cheque
Av*R(d=` `>fN?He ? OBe!NDf vf@d(g 拒付支票to refuse a cheque
S.+)">buH i3.8m=> F<?e79},` {Izg1N 拒付支票to stop payment of a cheque
DytOS}/^9 4\q7.X+^ g<s[6yA R]%ZqT{P
S 提示要求付款to present for payment
2#'[\*2|N JF*JFOb `hM:U Tk-PCra 见票即付持票人payable to bearer
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L|u:k yI9l*' .2hQ!)+ 支付指定人payable to order
Y#PbC "b*.>QuZ 1h\: Lj Sv-}w$ 已过期||无效out of date||stale
J+&AtGq]u DR9M8E 3V`K^X3 yXNE2K 请给出票人R/D||refer to drawer
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G4La\ Be2@9 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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m i{VjSWq ,ewg3mYHC& 文字与数字不一致words and figures differ
*|Re,cY /-$`GT?l .c"UlOZ&w^ 'oTcx Jx 支票
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$BE^'5G&4Y 时间已过account closed
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O6OP{sb 更改处应加盖印章alterations require initials
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5DyN=[b 时间已过effects not cleared
ER5Q` H g$dL5N7 l4F4o6:]n 1elcP`N1 停止付款payment stopped
6FSw_[ ) -ihF)^"a vG\]xM'u B0 q![ 支票毁损cheque mutilated
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j#&sZ$HQ4 'cw0FpQ; 汇款||寄钱to remit||to send money
M=o,Sav5* 9aZ3W<N`M (fh:q2E# >Fx$Rty 寄票供取款||支票支付to send a cheque for payment
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pC 2y_rsu\ 83i%3[L r.i.w0B( 寄款人a remitter
z8Dn<h G:WMocyXI' bvG").8$ \U
!<- 收款人a remittee
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|D 国外汇票foreign Bill
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`t!iknOQ$ 国内汇票inland Bill
6-KC[J^Xo crgYr$@s? QV .A.DK i6`8yw 跟单汇票documentary bill
~d5"<`<^o M5ZWcD.1 x;Gyo sgX}`JH?z 空头汇票accommodation bill
CdaB.xk E 3I'3 &2xYG{Z &g& &-=7) 原始汇票original bill
cC}s5` _a<PUdP G=nFs)z !%s7I^f* 改写||换新票据renewed bill
"BFW&<1 uqQMS&;+,| ^w&TTo( V'mpl 即期汇票sight bill||bill on demand
^_+ks/ ~:t2@z4p *|E@81s# _ZS<zQ' …days after date||…days after date…日后付款
v Q_ B2#U: <BU|?T6~ GrQl3 Xi \pzvoj7{ …months after date||…months after date…月后付款
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*W]f w5*18L=O\ 见票后…日付款…days after sight||…days sight
6op\g].P _b5iR<f GUp51*#XR c''O+,L1+ 见票后…月付款…months after sight||…months sight
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Qk; 同组票据set of bills
H~~(v52wD ^Q OvK>W< =[jBOx& qt:->yiq+ 单张汇票sola of exchange||sole of exchange
dY|jV}%T Q`s(T +nZG!nP [`b{eLCFX] 远期汇票usance bill||bill at usance
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?mJ1J5 NkJ^ecn%) 长期汇票long bill
'9[_w$~( aLq;a y@Or2bO# ]e3nnS1*. 短期汇票short bill
.cabw+&7 >lj3MNSH nSC>x:jY5/ .iYg RW=T 逾期汇票overdue bill
zSH#j RDV s-ou ;S3s G`P+J Uy_=#&jg 宽限日期days of grace
avz 4& fE:2MW!)* x('yBf Rq9gtx8,= 电汇telegraphic transfer (T.T)
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#mC4\<W8 z[rB/|2 a&[n Vu+ Xo5L:(?K 邮汇postal order||postal note (Am.)||post office order||money order
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BdKwWgi+a t(yv 本票promissory note (P/N)
[~o3S$C&7 B::? ] QEw\4M?= DXGO-]!!0 押汇负责书||押汇保证书letter of hypothecation
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q f1{ckHAY55 8B+uNN~%] 副保||抵押品||付属担保物collateral security
:+=* o(zg_!P k?#6j1pn )/JC.d# 担保书trust receipt||letter of indemnity
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P!bca >']H)c'2 承兑||认付acceptance
dB5DJ:$W$ 4Uiqi{} $3ILVT ;gyE5n-{ 单张承兑general acceptance
S`G\Cd;5 |3LMVN ]*|K8&jxl +=_Pl7? 有条件承兑qualified acceptance
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E(8g(?4 y)}aySQK^ (G VGoh& 附条件认付conditional acceptance
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]: 部分认付partial acceptance
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