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。
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\3ah4"o 会计报表statement of account
.+yW%~0 uEx9-,! xc;DdK=1X zDDK 往来帐目account current
e .l!3xY2' )11W)G`w 0(gq;H5x' KiAcA]0 现在往来帐||存款额current accout
3]/.\(2 q[ULGv >)Gd:636+ =i>\2J%'R 销货帐account sales
:CaTP% GW X|b2c+I 5ZK&fKeCF CISO<z0 共同计算帐项joint account
]JjK#eh g9KTn4 ^ve14mbF#. hj!+HHYSk 未决帐项outstanding account
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Lhh =eBmBn !msNEE@[ 贷方帐项credit account||creditor account
y-B=W]E uWjU OJEe C\Vg{&' iW;i!, 借方帐项debit account||debtor account
{38\vX,I(w p|qyTeg *1^$.Q& nY_?Jq 应付帐||应付未付帐account payable
m\vmY =X1?_~} xAhxD|4_ i]o"_=C 应收帐||应收未收帐account receivable
s0C:m j~`\XX{> E0 l_-- qZk:mlYd 新交易||新帐new account
`rb>K p&N#_dmlH }Qr6l/2 Vz%OV}\ 未决帐||老帐old account
OH6^GPF6 (\,BxvhG= -rSIBc:$8
bwiD$ 现金帐cash account
?&X6:KJQ @T:faJ5\' !HK^AwNY ^G|98yc!' 流水帐running account
7J*N_8?2 1n=_y o UMMB0(0D !EBY@ Y1 暂记帐||未定帐suspense account
2/7_;_#vJ% *>q/WLR iwF9[wAft T~xwo
过期帐||延滞帐overdue account||pastdue account
06mlj6hV @jy41eIo lr@#^ pyZ9OA!PD 杂项帐户sundry account
..W-76{ aP-<4uGx V416g |lBO -db75= 详细帐单||明细表detail account
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YW|n:X 呆帐bad account
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$qV} !#yq@2QX ,IHb+ K 会计项目title of account
G"SBYU 'gMfN ]j<Bo4~Il +A8j@d#: 会计薄||帐薄account-book
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#*%q'gyHT C.Uju`3 IE2"rQ T 营业报告书||损益计算表account of budiness||business report
RFaSwf,5n +IFw_3$ $md%xmQ[ iq$$+y, 借贷细帐||交验帐account rendered
0&+k.Vg XXZaKgsq AyKMhac b7`D|7D 明细帐account stated
9!',b>C6 3VO2,PCZ A^ \.Z4=d" c}Z6V1]QP 与…银行开立一户头to open an account with
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oL8 与…银行建立交易to keep account with
2}6%qgnT- C4$:mJ>y :M3
oUE{ 0|4%4Mt 继续记帐to keep account
uN*KHE+h d*8 $>GA BaI $S>/Q <W8t|jt 与…有交易to have an account with
;*TIM%6# /6uT6G+(z} )- 15 N HSUI${< 作成会计帐||有往来帐项to make out an account with
Cwa^"r3P1 Jzji&A~ Q#I"_G&{ ))kF<A_MK 清算||清理债务to make up an account
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WWre olB)p$aH# 清洁帐目||与…停止交易to close ones account with
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3V Dv9( p@!nYPr. GYxM0~:$k ia&AW 结帐to close an account
!l?.5Pm]) 1J=.N|(@Q 2"P99$" ~)LH='|h\} 清理未付款to ask an account||to demand an account
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9!k# 结清差额to balance the account with
:K`ESq!8u EC2+`HJ" :bV mgLgG (s<Dd2&.H 清算to settle an account||to liquidate an account||to square an account
oBQ#eW aY TNCgaTJ{h &X@Bs- .;y# 审查帐目||监查帐目to audit an account
Ars687WB 6vuq1 F^"_TV0va Hgeg@RP
Q 检查帐目to examine an account
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tQn4 转入A的帐户to charge the amount to As account
X'. qYsS x";w% ZUz ^!d ]-oJ[5cQ0v 以计帐方式付款to pay on account
f.aSKQD B]m@:|Q :q8b;*: )vmA^nU> 代理某人||为某人on ones account||on account of one
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:i)~wXn t*@2OW`! 为自己计算||独立帐目on ones own account
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' Nx{$} 由某人收益并负风险on ones account and risk||for ones account and risk
QM3,'?ekRH 1(|D'y# 4S~o-`&W l"\~yNgk 由某人负担for ones account||for account of one
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按某人指示||列入某人帐户by order and for account of one
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5Mrf 列入5月份帐目for May account
1;Pv0&[q/ [V4 {c@ /R>nr" c/B'jPt 编入某中帐项下to pass to the account of||to place to the account of
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V8N [tMZ G%h 4iW'kuK 寄出清算书to send in an account||to send in render an account
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`ptj?6N- 支票薄cheque book
{R/C0-Q^^ ,K:ll4{b Wrr cx( ]f]<4HD=i 支票陈票人cheque drawer
e/->_T(I spasB=E M$0u1~K "t^URp3 持票人cheque holder
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FrJ6V 不记名支票cheque to bearer||bearer cheque
Oy 2+b1{ tzy'G"P| vD 5vbl Q}S_%I}u: 记名支票||认人支票cheque to order
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wY[3"{ >vuY+o;B ljKrj g;ZxvR)ZJk 到期支票antedated cheque
1SrJ6W @j[ Cgz D$`~ z>w`ZD}XY 1heS*Fwn' 未到期支票postdated cheque
3Vp#a: ;<0LXYL; gKOOHUCb VXR]"W= 保付支票certified cheque
rHP%0f9: O@?kT;B q5>v'ZSo d|T!v 未获兑现支票,退票returned cheque
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/#; 1^i Pji/ 横线支票crossed cheque
erVO|<%=R M)sZSH.<O #z1H8CFL" V'w@rc\XN 普通横线general crossing
kh%{C]".1 !~Q2|r !Ci~!)$z6 N41 R 特别横线special crossing
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^Q&u0;OJ w1UA?+43 空白支票blank cheque
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gg{ =V"(AuCVE 失效支票,过期支票stale cheque
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xG;-bJu mqq;H} 普通支票open cheque
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)gGU ?'"X"@r5 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
7mm1P9Z #lU9yv V]EtwA gl).cIp w 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
@,XSs fu$R7 W5#611 :$+-3_oLMQ 支票换现金||兑现to cash a cheque
0EJ(.8hwm w\}?( uO _j_x1.l /pp1~r.s?> 清理票款to clear a cheque
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cVp^ 保证兑现to certify a cheque
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{ 6P )#F]G$51r 填写支票数额to fill up a cheque
%7g:}O$ fh^lO ^ -+t]15 moVbw`T 支票上划线to cross a cheque
w{k)XY40sW y$<Vha N$[$;Fm: p\{-t84n 开发支票to make out a cheque
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n$3< G^"Vo x4 Ej7 /X ~ 签发支票,开立支票to draw a cheque||to issue a cheque
ps$7bN C !`bio cA /*Qq[C 'Peni1_ 透支支票to overdraw a cheque
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y}2+Kk SE7W F18A 背书支票to endorse a cheque
s( <uo{ LI)!4(WH q.2(OP>( dz>;<&2Z 请付票款||清付票款to pay a cheque||to honour a cheque
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bR a(]`F(L 支票退票to dishonour a cheque
.Wi{lt (6v(9p S(aZ4{a@ Vx_rc%' 拒付支票to refuse a cheque
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v 1{_A:<VBl 7m#[!%D 拒付支票to stop payment of a cheque
Jw~( G9G )EyI0R] 5 kX:tc ;O 0+, 提示要求付款to present for payment
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Xl t?nX=i*~] |+ge8uu?C 见票即付持票人payable to bearer
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(FlR?= S TO,rxf 支付指定人payable to order
X}P$emr7 A|}l)!% U=sh[W :`)~-`_ 已过期||无效out of date||stale
-)!>M>=s :T3/yd62N ;DnUQj 2fIRlrA$ 请给出票人R/D||refer to drawer
1p`+ M9!AIHq4 0^'B3$> nxQ?bk}*d 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
mYB`)M*Y f^e6<5gdf 4(?G6y) ^0W(hA 文字与数字不一致words and figures differ
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A*G 'cDx{? PZ8U6K' 支票
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*5$&`&, 时间已过account closed
*p ? e.%nd KRsAv^'] "%8A:^1 }wSi~^* 更改处应加盖印章alterations require initials
PU9`<3z5 3HyhEVR-#~ ANH4IYd3 :<#`_K~' ~c{:DM
5TBI<K 时间已过effects not cleared
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*__' 停止付款payment stopped
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ml ^c9ThV.v 支票毁损cheque mutilated
fUag1d yt.c5>B^ hN`gB#N3 X=qS"O 1 汇款||寄钱to remit||to send money
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Za9 寄票供取款||支票支付to send a cheque for payment
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M7}&~ 6i@ub%qq 寄款人a remitter
vW.%[] UFZ"C, bLG ]Wa eFQQW`J 收款人a remittee
#!!AbuhzK{ ui.'^F< 5S/>l_od$2 H$!-f>Rxa 国外汇票foreign Bill
!Cj(A"uqY MUof=EJg>u *Jnh";~b `6 Y33bQ 国内汇票inland Bill
5 Rz/Ri\c= $>vy(Y LZWS^77 I{n;4? 跟单汇票documentary bill
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eBDl {*=E?oF@ .K9l*-e[= dt-K 空头汇票accommodation bill
OCx5/ 88X t!l%/$- S!j^|! Tx+ p8J|Yr 原始汇票original bill
QaMDGD GAU!_M5 N IhW7^(p\ gg8c7d:Q 改写||换新票据renewed bill
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'sIH^ 即期汇票sight bill||bill on demand
qyv"Wb6+ {% F`%_{" k/#M<z *( *z|2 …days after date||…days after date…日后付款
Xu]h$%W e{t=>vry gB+
G'I rA#s …months after date||…months after date…月后付款
QT_^M1% S>EDL 8bbVbP ++k J\N{ 见票后…日付款…days after sight||…days sight
AY@k-4 1)Eq&ASB ^?sSx!:bZ EOQaY 见票后…月付款…months after sight||…months sight
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&[)D]UL 同组票据set of bills
IdmD.k0pJ H` Lu"EK W+/2c4$F3 (k#t}B[ 单张汇票sola of exchange||sole of exchange
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TS{H D{3fhPNU<b 5E.vje{U; 远期汇票usance bill||bill at usance
_0*=u$~R q!@c_o X$ PS(_M
i2U/RXu 长期汇票long bill
|} 9GHjG _[0I^o CL )%p"[x 4zwif& 短期汇票short bill
$4:~*IQ ) _#T c ^:U;rHY pdy+h{]
3 逾期汇票overdue bill
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v"U W -3w7^ Hj1k-Bs&'w 宽限日期days of grace
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p'\(Z( 8@Q"YA3d+ 电汇telegraphic transfer (T.T)
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qOL tPA"lBS ! VJGwd`qo*A 邮汇postal order||postal note (Am.)||post office order||money order
Mc.^s &9k"9 ]KzJ u`O%G Aw5K3@Ltz 本票promissory note (P/N)
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.VG cFe V?a f)qPFM]%z 押汇负责书||押汇保证书letter of hypothecation
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A=orD C?bXrG\ 8 `yB =:kiSrBS3t 副保||抵押品||付属担保物collateral security
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<pbZO /Lj%A bW}b<(y 担保书trust receipt||letter of indemnity
|:{g?4Mi #V,LNX) 01'y^`\xQ ]U#JsMS 承兑||认付acceptance
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#Acg oM-b96 T,A!5V>cX 单张承兑general acceptance
<d3PDO@w/ Q=dw 6 /YS@[\j4 Fa6H(L3 有条件承兑qualified acceptance
N;e}dwh& jo]m12ps <aD'$(N5 EolE?g@l8 附条件认付conditional acceptance
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&x' xn0s`I[ !k4 }v'
= c8H9_6 部分认付partial acceptance
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