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。
KAGq\7 会计报表statement of account
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2 VPuzu| IZGty=Q_ }N NyUwFa 往来帐目account current
I`7[0jA~ QQcJUOxT9 ]v#Q\Q8> n$>H } #q 现在往来帐||存款额current accout
1x]G/I* _#I0m( i*3'O:Gq /C"E*a 销货帐account sales
^B<jMt PeOgXg)L`z Y (Q8P{@( ouujd~b+ 共同计算帐项joint account
wp$=lU{B iPao54Z >i'3\ zPn8>J<.0Q 未决帐项outstanding account
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"dIoIW Ty>`r n 贷方帐项credit account||creditor account
zK}.Bhj# ~be&T:7. D .E>Y (5SI!1N 借方帐项debit account||debtor account
`eA 0Z:`g! 2HUoT\M fYpy5vc-dm ,%u\2M 应付帐||应付未付帐account payable
qzq>C"z\Y$ /%~`B[4F w!Z3EA ;` r*$KF!-dg 应收帐||应收未收帐account receivable
18~j>fN xZ .:H&0G P;h/)-q8 D+RG,8Ht 新交易||新帐new account
'8Yx "p<f#s} {oO!v}] xi ^_C!*J 未决帐||老帐old account
~yci2{ 7p{lDQ @qeI4io-n tP`,Egf"g 现金帐cash account
-)w/nq v6]lH9c{, OA[w|Tt *<J**FhcMu 流水帐running account
oo`mVRVf Hc}(+wQN% T2k5\r8 q0Fy$e]u 暂记帐||未定帐suspense account
X)\t=><< |= ~9y"F =VDN9-/. { 2-w<t 过期帐||延滞帐overdue account||pastdue account
Hh,\>= ': \SyfEcSf2v 'Kl} y, th !Gc 杂项帐户sundry account
H`kfI"u8 LFtnSB8 >QCVsX>~ ~zi&u46 详细帐单||明细表detail account
r" ^P>8 y/E%W/3 pX"f " 21W>}I"0? 呆帐bad account
s+,JwV?b a&9+< tMC<\e }{HlY?S 会计项目title of account
p9fx~[_5/ [Qr#JJ .a?GC( FK>8(M/ 会计薄||帐薄account-book
o[aRG7C 90(JP- .-uH ax0
j%0D:jOY] 营业报告书||损益计算表account of budiness||business report
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y3kXfSe ]v$VZ' A(ql}cr 借贷细帐||交验帐account rendered
*}Vg]3$4 qo/`9%^E? l.El3+ '8PZmS8X9 明细帐account stated
>E6w,Ab `|+!H.3 WQK ~;GV- ~}+F$& 与…银行开立一户头to open an account with
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pmB\ 与…银行建立交易to keep account with
PF~w$ eeQ wa2?%y_G M*$#j| V\vt!wBcB 继续记帐to keep account
D.su^m_1 "MOM@4\ =~15q=XY0 [2ez" 4e 与…有交易to have an account with
tFn_{fCc> LR%]4$ /M bdbTK8- hR(\ %p 作成会计帐||有往来帐项to make out an account with
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[3o^06V8j clyZD`* 清算||清理债务to make up an account
%=e^MN1 N3"O#C n%X5TJE z>}H[0[# 清洁帐目||与…停止交易to close ones account with
8Mg wXH *sz:c3{_ m#|;?z >sGIpER7 结帐to close an account
bS7%%8C M-7^\wXTA E?v:7p< ;#)sV2F\& 清理未付款to ask an account||to demand an account
5d|hP4fEc E7mB=bt>= x`n7D = Zi'L48 结清差额to balance the account with
VYG o; [+;>u| s`#g<_ {X "d"6.ND 清算to settle an account||to liquidate an account||to square an account
eU(cn8/} VRE[vM' r|av|7R y8%QS* 审查帐目||监查帐目to audit an account
`]F}O \H w Dp5HZ> b=
+3/-d 0(qtn9;=2 检查帐目to examine an account
o3C GG Tji* \<? dj-/%MU Ky[s&>02 转入A的帐户to charge the amount to As account
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gq'z 以计帐方式付款to pay on account
,76Q*p FQ_a=v F81Kxcs Mh"iyDGA 代理某人||为某人on ones account||on account of one
P1_6:USBM '+&!;Jj, 1$_|h@ yU|=)p5 为自己计算||独立帐目on ones own account
T3bYj|rh= =I8^E\O(" \%}w7J; Uc<BLu; 由某人收益并负风险on ones account and risk||for ones account and risk
7<0oK|~c# g|Xjw Ti8$ F]GX;<` sW]>#e 由某人负担for ones account||for account of one
EG!Nsb^, O^Y@&S RrQ n#PXMD* p'4ZcCW?f 按某人指示||列入某人帐户by order and for account of one
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fR2A~Q[ bQ`2ll*( 0ky3rFSh1 _ |G') 9 列入5月份帐目for May account
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-td/w eIcIl2 编入某中帐项下to pass to the account of||to place to the account of
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寄出清算书to send in an account||to send in render an account
$Yj4&Two< :!w;Y;L:+ PmA_cP7~ N&G;` 支票薄cheque book
xJ^pqb _|>bOI vMYEP_lhK, eC='[W<a. 支票陈票人cheque drawer
]t-B-(D ejpSbVJ Ai~d B/K{sI 持票人cheque holder
es1'z.U J b?:SCUI VrKFpFd "|GX%>/ 不记名支票cheque to bearer||bearer cheque
g7r0U6Y a;v;% rs ;m}o$` <-xu*Fc 记名支票||认人支票cheque to order
pW5PF)([ "uU[I,h y*j8OA.S ?j$*a7[
w 到期支票antedated cheque
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\ CW@G(R 未到期支票postdated cheque
GI/4<J\ ^ =RSoR '?b.t2 l?zWi[Zf 保付支票certified cheque
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4cn3 0@2pw2{Ru !gG\jC~n 未获兑现支票,退票returned cheque
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R 横线支票crossed cheque
mNAp FwZ d5tpw$A 6T=zHFf~ <=&7*8u0+ 普通横线general crossing
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+hd1|qa4 特别横线special crossing
P7p'j |cq%eN e,Fe,5E&g 8v']>5S]# 空白支票blank cheque
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c. 失效支票,过期支票stale cheque
'BwM{c-O" b3!,r\9V 2-M]!x) B^G{k3]t 普通支票open cheque
+qEvz<kch G0eJ<*|_ 3 ?W"9G0hTqM q7%eLJ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
^NTOZ0x~# |d1%N'Ll e/h7x\Z RU'DUf 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
4c=oAL c{t[iXDG ,/g\;#:{@] /< CjBW: 支票换现金||兑现to cash a cheque
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%V2P 清理票款to clear a cheque
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:22IY>p 0|:Ic, 0R2 AhA# 保证兑现to certify a cheque
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$4%@Z 填写支票数额to fill up a cheque
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s SJ-g2aAT <nj[=C4v hqY9\,.C 支票上划线to cross a cheque
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Tc)T0dRP 开发支票to make out a cheque
oA~m*| <5(8LMF Y(SgfWeK@1 LZG^\c$ 签发支票,开立支票to draw a cheque||to issue a cheque
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('uYA&9 x[}e1sXXs =tH+e7it .tN)H1.:B 背书支票to endorse a cheque
FzpWT-jnDd 4_N)1u ! @\!wW-:A ^l^_ K)tw* 请付票款||清付票款to pay a cheque||to honour a cheque
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o`wYJ3W OqBw&zm 支票退票to dishonour a cheque
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fy bOck^1Hk y ;$&-c/]F# 拒付支票to refuse a cheque
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!t#\| +X*`}-3 拒付支票to stop payment of a cheque
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|6l z}bnw2d] BE"nyTQ 提示要求付款to present for payment
RaU.yCYyu cZ!s/^o
?f uAjGR Q"hI !PO+ 见票即付持票人payable to bearer
TLSy+x_gX Ve8! ImV54h' J.<%E[
z 支付指定人payable to order
uPF yRWK qz0v1057# 99ha/t 4|$D.`Wu 已过期||无效out of date||stale
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h6 $k`8Zx w @Qs-A^. 请给出票人R/D||refer to drawer
4o*V12_r'4 (j~V 4iLU "~ Mb>6.l 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
\W}EyA m_(hCY=Q$ tH'VV-!MZ ,oG"wgf 文字与数字不一致words and figures differ
@qC:% |> %b{!9-n} (t]>=p%4g NZTYT\7 支票
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WvJ?e 时间已过account closed
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q],R6GcVr 更改处应加盖印章alterations require initials
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cP2R24th 时间已过effects not cleared
O<h#|g1 ;iORfUjxrq /a(zLHyz) 4sj%: 停止付款payment stopped
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CCY|FK kV rT? 支票毁损cheque mutilated
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pe 2jZ}VCzRG N ]7a= Qg>GW 汇款||寄钱to remit||to send money
arLl8G[ &&]!+fTZ\( ijqdZ+ NydW9r:T 寄票供取款||支票支付to send a cheque for payment
OZ;E&IL 'h^DI` rgz
I ,A!e"=HF 寄款人a remitter
uHro%UAd /mwr1GU &&
nO]p` gqD^Bs'VF 收款人a remittee
4D8y b|o .XKvk(9 /e sk 9H}iX0O 国外汇票foreign Bill
y}-S~Ov>I ,N7l/6 Mto~ / '+I
2$xE 国内汇票inland Bill
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M 跟单汇票documentary bill
Z^`=!n-V ?*R^?[ Vc52s+7=8 a H|OA\< 空头汇票accommodation bill
9h38`*Im; :y-0qzD? \m~\,em "4k=(R? 原始汇票original bill
YTjuSV PDq}Tq fpK0MS]=b )Kk(P/s 改写||换新票据renewed bill
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=Sb:<q+Q VVQ74b 即期汇票sight bill||bill on demand
K?Xo3W%K t2-nCRXEP y|+~>'^JR &Rl3y\
r …days after date||…days after date…日后付款
^Q)gsJY|I ^8-~@01.`_ qtwT#z;Y rGn5QV …months after date||…months after date…月后付款
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9h ZLN_,/7 见票后…日付款…days after sight||…days sight
K*_{Rs0P 27*(oT 'e<HP Ni) cdJ`Gk 见票后…月付款…months after sight||…months sight
]EVe@ }* B qi7E> <(bCz>o| *t?~)o7 同组票据set of bills
pRiH,:\ {glqWFT LG Y!j_bD d#vSE.& 单张汇票sola of exchange||sole of exchange
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-l P ) 远期汇票usance bill||bill at usance
(ifqwl62 N[a ljC-R 47C(\\ e\^g|60f_ 长期汇票long bill
s#+"5&!s ;o_V!<$ /Oq
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n?ZL"!$ kyRh k\X ?`N57'iPb 0\EpH[m}- 逾期汇票overdue bill
G. -h=DT] *;OJ~zT _uO!N(k. -TK|Y" 宽限日期days of grace
"RV`L[(P*k j[m_qohd7 +7i7`'9pd WA]%,6 电汇telegraphic transfer (T.T)
H)`C ncB gqP-E z)58\rtz ih+*T1#:( 邮汇postal order||postal note (Am.)||post office order||money order
7]/dg*A )C fCt^FU o~OwE7H)A [):{5hMA 本票promissory note (P/N)
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zi'Lu` F,p`-m[q 3d,-3U 押汇负责书||押汇保证书letter of hypothecation
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Z;ZjC* 副保||抵押品||付属担保物collateral security
kfMhw M8kP YBYB OH Je#!Wd <ICZ"F`S 担保书trust receipt||letter of indemnity
LJRg>8 G$?|S@I, 0[n c7)sW d] b~)!VW 承兑||认付acceptance
]}mly`Fw Od0S2hHO -M7K8 N3uMkH-< 单张承兑general acceptance
BA~a?"HS U0NOU# >.DF"]XM Zi 2o 有条件承兑qualified acceptance
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\ErJ+i v-P8WFjca xN#bzma t{/hkXq] 附条件认付conditional acceptance
0lX)Cl i0k+l AuoxZ?V L8K0^~Mk 部分认付partial acceptance
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