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。
o#hF
K'&~ 会计报表statement of account
o[aIQ|G G2w0r,[ bKQ_{cR B4{F)Zb 往来帐目account current
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=ksggpB #{5h6IC ;^ff35EE8 8=-#LVo~c 现在往来帐||存款额current accout
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ZP +pxtar 销货帐account sales
<q:2' 4o bA07zI2 ^zKP5nzL LCMn9I 共同计算帐项joint account
>:|jds# ne# %Gr ?i$MinK Sr+ & 未决帐项outstanding account
2#@-t{\3-p ql7N\COoq <x1,4a~ yAQ)/u[| 贷方帐项credit account||creditor account
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4<,YBvV }[: i!t.m Qn \=P*j
: 2A\X' @ 借方帐项debit account||debtor account
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q8nV eKe[]/}e9 wp<f{^ et 应付帐||应付未付帐account payable
<*z9:jzQ RY]jY | E gM&4Ur v,c;dlg_ 应收帐||应收未收帐account receivable
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|\Bf0P 1 Ay.^f 新交易||新帐new account
y-_IMu.J` (S8hr,%n &?^"m\K4J* QURpg/<U 未决帐||老帐old account
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~Y a Xh^ ,@aF# 现金帐cash account
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Xbc:Vr `t2Y IwOK 7o9[cq w 流水帐running account
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8[x{]l[ 暂记帐||未定帐suspense account
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r^`~GG!,Q 过期帐||延滞帐overdue account||pastdue account
^F87gow%`B mBDzc(_\$' G],W{<Pe 4B@Ir)^(* 杂项帐户sundry account
!DXK\,;> PDpDkcy|QM ~X,ZZ 9H QoS]QY'bZ 详细帐单||明细表detail account
ZX0!BS afye$$X gqDSHFm: GE}>{x=^x 呆帐bad account
J"Nn.iVq _aw49ag; U\6Ee-1#_ Q6d>tqW hq 会计项目title of account
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v(^;% u=ZZ;%Rvd 会计薄||帐薄account-book
YT<(2u#Ng ~Z5Wwp]a _s+_M+@et h/7_I uD 营业报告书||损益计算表account of budiness||business report
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mM 借贷细帐||交验帐account rendered
ZC9S0Z x%55:8{ Fr1OzS^&( <4%PT2R 明细帐account stated
:CG;:( | cL:hjr" s;xErH@RA k];fQ7}m<0 与…银行开立一户头to open an account with
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[ 1V;,ZGI* )gNVJ [[KIuW~ot 与…银行建立交易to keep account with
x_#'6H\1ga %R?#Y1Tq; v.Xmrry 5>&C.+A 9 继续记帐to keep account
ig4mj47wJ i 8:^1rHp) 9 tIE+RD qoOq47F 与…有交易to have an account with
d*Kg_He- I1!m;5-c9k 1qh SN#s{_ W"1=K]B 作成会计帐||有往来帐项to make out an account with
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- xN44>3# mh8)yy5\ 清算||清理债务to make up an account
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o<7'(Pz {\ J%i|u e%KCcU 清洁帐目||与…停止交易to close ones account with
pt~b=+bBm B{ cb'\C z&Lcl{<MA `yrJ }f 结帐to close an account
M(<.f}yZQ vSGvv43G SaA-Krn N6!$V7oT 清理未付款to ask an account||to demand an account
[u7i)fn5? {GS$7n I5w>*F yQ
quGu 结清差额to balance the account with
=Y-mc#{8 jU=n\o=? {'[S.r` ?Z"<&tsZ 清算to settle an account||to liquidate an account||to square an account
o7v,:e: '))=y@M $WG< 3Hkb)Wu 审查帐目||监查帐目to audit an account
q 1+{MPJ \Wf1b8FW @tPptB "[\),7&03 检查帐目to examine an account
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<;6s 'SnB7Y 转入A的帐户to charge the amount to As account
Vi<F@ji 4i(?5p>f y/!jC]!+c =J^FV_1rJ 以计帐方式付款to pay on account
yIma7H@=L CG[04y %lS jC%Z'd 9M1 UkS$`@ 代理某人||为某人on ones account||on account of one
,2lH*=m; Ep1p>s^ nx@h T#-U\C~o 为自己计算||独立帐目on ones own account
YB"=eld O@sJ#i> (sx,Ol v?`DP 由某人收益并负风险on ones account and risk||for ones account and risk
HHg[6aw Hjc *WTu =x}p>#o,J 4pZ=CB
+j 由某人负担for ones account||for account of one
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'=#Hw = K3NKPUI Jn)DZv8? m-XS_5x\ 按某人指示||列入某人帐户by order and for account of one
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R6-Z]Hu fkJE lO-F 列入5月份帐目for May account
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\K* {qL}:ha? do=s=&T 编入某中帐项下to pass to the account of||to place to the account of
< <]uniZ\ #wfb-`,5&9 @V qI+5TA _p\O!y 寄出清算书to send in an account||to send in render an account
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_X]S`e1F \#q|.d$u }WEF*4B! 支票薄cheque book
1eMz"@Q9 sL\W6ej w}r~Wk^dLI {x<yDDIv_ 支票陈票人cheque drawer
6tv-PgZ Wd]MwDcO .fD%*- gkL{]*9&% 持票人cheque holder
##|]el%Y #Iwxt3K i'`[dwfS R/?ZbMn]! 不记名支票cheque to bearer||bearer cheque
j|2s./!Qg )jHH-=JM "*Gp@ N=~aj7B% 记名支票||认人支票cheque to order
)|j?aVqZ hLF ;MH@ L1YiXJ,T, vw[i.af 到期支票antedated cheque
j/uu&\e o2W^!#]= #D|n6[Y'.t v 5dLjy5 未到期支票postdated cheque
H?tX^HO:q XG}9)fT !FHm.E_> a/dq+ 保付支票certified cheque
JpC_au7CX 2tI ,`pSU a+PVi T1W H 未获兑现支票,退票returned cheque
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/D&pX5 $ uqB.f$ 横线支票crossed cheque
vfloha p aKC,{}f$m +wxDK A_ Am"e%|: 普通横线general crossing
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特别横线special crossing
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Nq=3 ]'5 G/H5?; 空白支票blank cheque
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"s Hp5.jor(k 失效支票,过期支票stale cheque
?,^Aoy !Z<=PdI1Ys \@m^w"Ij yoG*c%3V? 普通支票open cheque
BV=~!tsl ~Aw.=Yi= HMmB90P` a6!|#rt 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
RZP7h>y6@ e-*-91D frT<9$QUL RAj>{/E#W 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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VDF ip!-~HNwJ v"-K-AQjB 支票换现金||兑现to cash a cheque
bW^C30m _BZ6Ws$C2 (!%9# K/M2L&C 清理票款to clear a cheque
nYE%@Up |dhKeg_ q5{h@}|M V6Y0#sTU 保证兑现to certify a cheque
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MK^ ZQ{-6VCjl ZdgzPs" u6SQq-)d 填写支票数额to fill up a cheque
u(i=-PN_< _$i)bJ F}?4h Dt U1O8u -X 支票上划线to cross a cheque
5GbC}y> !cW!zP-B*p |enb5b78 sO{TGk]* 开发支票to make out a cheque
}:57Ym)7w 3,- [lG@o quRTA"!E Rqr>B(| 签发支票,开立支票to draw a cheque||to issue a cheque
k$ b) < n/ 2 </2 aQn LGK@taw^ 透支支票to overdraw a cheque
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#5~WP 背书支票to endorse a cheque
/36gf ;8a9S0eS F^81?Fi. %OOkPda 请付票款||清付票款to pay a cheque||to honour a cheque
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支票退票to dishonour a cheque
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<cU%yA710 拒付支票to refuse a cheque
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<Zvvx LosRjvQ: F?[1m2 拒付支票to stop payment of a cheque
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P ` FOCX; 见票即付持票人payable to bearer
?U+hse3e~ FPH2dN c g)>A ==Xy'n9' 支付指定人payable to order
`So/G e9HL)=YP No)0|C8: b3F KDm[ 已过期||无效out of date||stale
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(Ldvx_ r8?p6E d%. |MAE 请给出票人R/D||refer to drawer
T*%rhnTv0 <bb!BS&w ?|98Y"w
$v # 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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JsNj!aeU% DP0@x+`k 1DcX$b 文字与数字不一致words and figures differ
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Ud^ rZ|p{ym 支票
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Hqs!L`oW) 时间已过account closed
')0@J` #4./>}G 3UaW+@ }X?#"JFX? 更改处应加盖印章alterations require initials
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)obgEJ7Y`l 时间已过effects not cleared
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|q3k 8["%e#%`$ 停止付款payment stopped
]XbMqHGS PPH;'!>s" rJkJ/9s z=) m6\ 支票毁损cheque mutilated
ah hl kl]MP}wc ;Mo_B9 }oA>0Nw$K 汇款||寄钱to remit||to send money
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"3\y~<8%' `WN80d\)& 寄票供取款||支票支付to send a cheque for payment
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I\Jmr 寄款人a remitter
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kTY S4`X^a}pY fs 2MYat S
'8+jY 收款人a remittee
mjWU0. \Q(a`6U wpuK?fP 3 a.!9R> 国外汇票foreign Bill
N-?5[T" l[c '%M |N JR#4{P@A p|.5;)%| 国内汇票inland Bill
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0Q]`i /uX*FZ babL.Ua8o (87| :{ 跟单汇票documentary bill
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[h[ Or.u*!od& tRJ5IX ##L 空头汇票accommodation bill
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2 zUL,~u 原始汇票original bill
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= O 改写||换新票据renewed bill
9>w~B|/ :vb5J33U 6!"wiM"] V^n6~O 即期汇票sight bill||bill on demand
rL1yq|]I (cOe*>L; d<7b<f"~ __'4Qt …days after date||…days after date…日后付款
]"Uzn qIQ=OY=6 ih".y3 kZz'&xdv'. …months after date||…months after date…月后付款
GNMOHqg4 O|,9EOrP i`2SebDj'w W+!UVUpW 见票后…日付款…days after sight||…days sight
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5"k%v| "u7[[.P) 见票后…月付款…months after sight||…months sight
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同组票据set of bills
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!bf 单张汇票sola of exchange||sole of exchange
^qR|lA@=\ _M`ZF*o=c }4Yz P 4 /%& d: 远期汇票usance bill||bill at usance
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长期汇票long bill
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x&/p$d 短期汇票short bill
pr#%VM[':R JPqd}:u3 ?z9!=A%<V~ .Z[4:TS 逾期汇票overdue bill
nXRa_M(z8 =8T!ldVxES T ?[28| eT".psRiC 宽限日期days of grace
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q0O^x jjV'`Vy) 754MQK|g 电汇telegraphic transfer (T.T)
_U^[h ! [nO3%7t@ }#ZRi}f2VJ 7{F\b 邮汇postal order||postal note (Am.)||post office order||money order
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B(;MI` $IE}fgA@5 本票promissory note (P/N)
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@ 押汇负责书||押汇保证书letter of hypothecation
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YND3 副保||抵押品||付属担保物collateral security
Q ]CMm2L^f !XtG6ON= Z`tmuu oPmz$]_Z 担保书trust receipt||letter of indemnity
i=Qy?aU? WoZU} T- |!PL"]? { ^dq7! 承兑||认付acceptance
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"'z}oS 单张承兑general acceptance
F\DiT|?} #"UO`2~`l dC({B3#e{ :|W=2(> 有条件承兑qualified acceptance
nc;eNB QOXo(S KHAc!4lA .}\8Y= 附条件认付conditional acceptance
(.:*GUg 5C!zEI) GmB&TDm qk<jvha 部分认付partial acceptance
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