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。
9F-k:hD | 会计报表statement of account
Q?tV:jogY g|zK%tR_P M ?3N ((5zwD 往来帐目account current
SH(kUL5 \%C[l .( J/*H j~8+,: 现在往来帐||存款额current accout
NV gLq@F <- ?B# 7^iAc6QSy3 _qg6(
X 销货帐account sales
joA+ Jt)~h,68 9?:S:Sq |.
6@-h~8 共同计算帐项joint account
BNy"YK$ f8 jaMn9o
j{^(TE yRznP) 未决帐项outstanding account
Z])_E6. Qx6/QaS? ]M2<I#hF. !lF^~x 贷方帐项credit account||creditor account
z(WpOD Q*8-d9C X2`>@GR/> P&GZe/6Y 借方帐项debit account||debtor account
jQb D2x6( AH`15k_i |z'?3
?,~ SSXS 应付帐||应付未付帐account payable
@5wg' mM zFn&~lFB /ZDc=>)~ [FL I+;gY 应收帐||应收未收帐account receivable
<C77_t V.#8-?z =5`@:!t7 b8>9mKs 新交易||新帐new account
%Let AR 4I*Mc%dD ;N\?]{ L l:eN u}{& 未决帐||老帐old account
CiuN26> 0vp I#q t {"iIz_S J7GsNFL 现金帐cash account
gcxk'd Z-|C{1}A 1%"`
=$q% CiI:
uU 流水帐running account
zRu`[b3u< 2[po~}2-0 QZr<=}
Bx-,"Z \ 暂记帐||未定帐suspense account
B:~;7A\ BUinzW z{a (OB8vTRXP ^ kvH/ Y& 过期帐||延滞帐overdue account||pastdue account
5$U>M 9/Dt:R3QU fZ}Y(TG/ Q
~JKKq 杂项帐户sundry account
1`lFF_stkP A#S:_d SAh054/St |"qB2.[ 详细帐单||明细表detail account
T''+zk "5:f{GfO#v ATM:As:<@ b:Kw_Q 呆帐bad account
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2j7d$y*' "GI&S% F 会计项目title of account
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l qLi9ym, ] ""3m!qn# ~88 Tz+
会计薄||帐薄account-book
qYZ7Zt; ^r*%BUU9]% 3C=clB9< h#>L:Wf5E 营业报告书||损益计算表account of budiness||business report
n/oipiYx %K'*P56 k(z<Bm 4c[)}8\ 借贷细帐||交验帐account rendered
]H#Rm#q ZT"|o\G^Q <nTmZ-; Xm:=jQn 明细帐account stated
<ytKf<a%e ?lDcaI>+n BrH;(*H)8 0j!ke1C&C 与…银行开立一户头to open an account with
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" _:X|R#d 8o7]XZE=) e=o{Zo?H= 与…银行建立交易to keep account with
Ge:-|*F t 9n w<~<(5mM5; x*&&?nV Iz 继续记帐to keep account
'SU9NQS ;q,)NAr& Kwl qi]~ 5m.KtnT) 与…有交易to have an account with
G:c8`*5Q M&djw`B jUJTcL X!rQ@F3 作成会计帐||有往来帐项to make out an account with
6+$d FK@ f' j&[.2PW\ {8#N7(%z 清算||清理债务to make up an account
$;2eH \gp,Txueb r($_>TS&" YKe0:cWc 清洁帐目||与…停止交易to close ones account with
[p W1=tI 4/2RfDp F7Dc!JNa NB+$ym 结帐to close an account
Ukx/jNyYv Sz|Y$, g/l0}% !
[|vx!p 清理未付款to ask an account||to demand an account
iijd$Tv 2JA&{ch uZ/7t(fy ^%oG8z,L 结清差额to balance the account with
p&OJa$N$[ i_0,BVC c3zT(FgO>N UN *dU 清算to settle an account||to liquidate an account||to square an account
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I'<Q rKzv8d r%y;8$/- 审查帐目||监查帐目to audit an account
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M 检查帐目to examine an account
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l @v` 转入A的帐户to charge the amount to As account
"#-Nqq Y8J;+h9 xm}q6>jRV ^_*jp[!`b$ 以计帐方式付款to pay on account
23}BW_m (o x4K{ BrNG%%n P\22op_te- 代理某人||为某人on ones account||on account of one
z*M}=`M$ bmj8WZ 9C557$nS^ $[M}K 为自己计算||独立帐目on ones own account
NJ|NJp&0 ^MW\t4pZ )Lc<;=w'9 W{fULl 由某人收益并负风险on ones account and risk||for ones account and risk
943I:, B CB*` a%7"_{s1 ?%\mQmjas 由某人负担for ones account||for account of one
g.[+yzuE6 Y<p zy8z F5N>Uqr*oN v!<PDw2' 按某人指示||列入某人帐户by order and for account of one
Qq'i*Mh zW"~YaO%C I@3Q=14k% -"~L2f"
? 列入5月份帐目for May account
)"(V*Z v}7@CP]nV *Rz{44LP& <@u0.-] 编入某中帐项下to pass to the account of||to place to the account of
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\ gCv"9j<j abM84EU BN+V,W 寄出清算书to send in an account||to send in render an account
K#GXpj _:wZmZU} b%Wd<N2 JQ*D 支票薄cheque book
=E;=+eqt a`7%A H) #V<`U:. /a@ k S 支票陈票人cheque drawer
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n=f`AmF; 90Xt_$_}s }Q/G
&F 持票人cheque holder
WwW"fkv &g*klt'B ^g9}f 7<^'DOs 不记名支票cheque to bearer||bearer cheque
CfQf7- }C=Quy%Z< VVs{l\$=ZV vGXWwQ.1Tp 记名支票||认人支票cheque to order
Q2*/`L}m\ @(Z( /P;: Kn']n91m <e'P%tG' 到期支票antedated cheque
m'd^?Qc g<fP:/ R"NGJu9 ft{W/ * +_ 未到期支票postdated cheque
]x1p!TSU 8|w-XR S2ark,sp6 1XG$ z@NN 保付支票certified cheque
G]b8]3^ Z,3 CC \ 0[.3Es:_ ,aI,2U91 未获兑现支票,退票returned cheque
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"q $)Wb#B 横线支票crossed cheque
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#EvRC P2Onkl w5,6$# 普通横线general crossing
UIn^_}jF` d^tVD`Fm 9X3yp:>V q'.;W@m 特别横线special crossing
.vK.XFZ8R QeL{Wa-2F ?!H)zz6y @.k5MOn 空白支票blank cheque
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kxg *!5 失效支票,过期支票stale cheque
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0vDg8i\ va^0JfQ x:qr \Rz 普通支票open cheque
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V }%+qP+O\ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
b"t")U== iOll WkF C%]."R cMC b~j~ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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Mww qC..\{z 支票换现金||兑现to cash a cheque
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DnMjK\M y^G>{?Tha 清理票款to clear a cheque
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保证兑现to certify a cheque
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aM \B&6TeR 填写支票数额to fill up a cheque
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b5g ! 支票上划线to cross a cheque
ZBJ3 VK /l6\^Xf{ +0"x|$f~ +zsZNJ(U 开发支票to make out a cheque
IA2GUnUhu 7]s%rya \?&Au *NlpotW,f 签发支票,开立支票to draw a cheque||to issue a cheque
AW/wI6[T 4V$fGjJ3 .=XD)>$ hiwIWd:H 透支支票to overdraw a cheque
vbp-`M( %2D17*eK i3PKqlp. j{;|g%5t 背书支票to endorse a cheque
qo_]ZKL44 *,lh:
q}wj}t# Hbk&6kS 请付票款||清付票款to pay a cheque||to honour a cheque
XsUUJuCG 9tk" :ld nJT4w|Yx `?9T~, 支票退票to dishonour a cheque
aD ESr? Q0~j$Jc etyCrQ
?U '9J*6uXf. 拒付支票to refuse a cheque
yU7I;]YP ~;unpym' %!y89x=E %LQ/q3?_ 拒付支票to stop payment of a cheque
-=)-s m' WeC(w+}p \zu}\{ cJ/]
+|PQ 提示要求付款to present for payment
-eml XlkGjjW#/J ((|IS[ 6peyh_ 见票即付持票人payable to bearer
3SNL5 O?ktWHUx iF9_b xU}M;4kH~ 支付指定人payable to order
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Q=1h 已过期||无效out of date||stale
JE!("]& <m-.aK{9 >]&X ^V%Q# {DBIonY]; 请给出票人R/D||refer to drawer
hz\WZ^ <o0~H U<Jt50O I:$"E%
>= 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
+\`rmI ai;\@$ cq
Yc`<S .Yx_:h=u 文字与数字不一致words and figures differ
J%Mnjk^_\S HY)ESU
! oT&m4I aB"xqh)a}T 支票
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o8z)nOTO; 时间已过account closed
8S
U% 9.&mz}q c2<,|D| |LmSWy*7 更改处应加盖印章alterations require initials
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uLV BM]Qj 时间已过effects not cleared
};S0 G! yn~P{}68 IR$(_9z ({[,$dEa;
停止付款payment stopped
Gvx[8I nPA@h lf$Ve =u|~
<zQw 支票毁损cheque mutilated
8_Z/ o5s 7SS07$B y=H@6$2EQ U<bYFuS" 汇款||寄钱to remit||to send money
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: .zC*Z&e,.[ ai^|N.! 寄票供取款||支票支付to send a cheque for payment
(lWq[0^N >Ko[Xb-8^_ *
jCW.ZLY *%A}x 寄款人a remitter
G]*|H0j 6 bO;& 6 hiC?2b{x {-WTV"L5*2 收款人a remittee
+jV_Wz bd \=h1 '^}+Fv<O NQLiWz-q 国外汇票foreign Bill
5Op_*N{V MCYl{uH! u#jC#u^M _T*AC. 国内汇票inland Bill
]~jN^"o_B r<yhI>>;< Ade}g' C}"@RHEu 跟单汇票documentary bill
ZkWL_ H) j_Nm87i] >D_F!_ f
RHKQ(a# 空头汇票accommodation bill
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<^ /A07s[L 原始汇票original bill
M-MKk:o Qv{,wytyO "H+,E_&( e7k%6'@ 改写||换新票据renewed bill
*g$i5!yM' k-jahm4 a5?8QAO~r |g_g8[@`} 即期汇票sight bill||bill on demand
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g22gIj] m 7LUrU …days after date||…days after date…日后付款
h9CIZU[Nh <z0WLw0'z k<Sl1vK oF|N O^H …months after date||…months after date…月后付款
t;O1IMF .-]R9KjR1J ^jyD# Yl({)qK{ 见票后…日付款…days after sight||…days sight
;YH[G;aJ =8JB8ZFP ~5OL6Bi-q @*O?6> 见票后…月付款…months after sight||…months sight
kiUk4&1 aV|9H a.kbov( tP(h9|[N 同组票据set of bills
I:=dG[\h2 }[!92WS/ee !G?gsW0\h 0A[e sWmP 单张汇票sola of exchange||sole of exchange
:tj-gDa\Y SvuTc!$? ,sQ93(Vo Qc"'8kt 远期汇票usance bill||bill at usance
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zk(RNZ ejePDgi_[
}31ZX 长期汇票long bill
r4{<Z3*N =/9^,
6Q( X?Pl<l& $g\&5sstE 短期汇票short bill
&|o$=Ad {"}V&X160o ;hDa@3|]34 _D;@v?n6!O 逾期汇票overdue bill
fZN><3MO> |m*.LTO <"tDAx L^0v\ 宽限日期days of grace
p{tK_ZBy]c #@f[bP}a v#oi0-9o[ #1/}3+=5B 电汇telegraphic transfer (T.T)
e XV@. nHst/5dA M\oVA=d\0 l54
m22pfv 邮汇postal order||postal note (Am.)||post office order||money order
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V 本票promissory note (P/N)
`E`HVZ} 93Yn`Av; 1=)r@X/6d /b[2lTC-e 押汇负责书||押汇保证书letter of hypothecation
*b|NjwmB ~)X[(T{ _eQ-`? K~6e5D7. 副保||抵押品||付属担保物collateral security
b>=_*nw9 [c&