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。
gb1V~ 会计报表statement of account
{p2!|A&a hE{K=Tz$ `bq<$e z^B,:5Tt 往来帐目account current
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qX [g|_~h ic:zsuEm iT+8|Yia 现在往来帐||存款额current accout
@?sRj&w AYBns]! { l/U6]( b=C*W,Q_# 销货帐account sales
yX>K/68 9cbd~mM{ h,:m~0gmj iQ67l\{R 共同计算帐项joint account
k t#fMd$ l:~/<`o k=$TGqQY? tAd%#:K 未决帐项outstanding account
XSB"{H>& n`_{9R 3DX*gsx( 8Al{+gx@? 贷方帐项credit account||creditor account
C^Yb\N}S CZwXTHe N{!i=A ,Fl)^Gl8? 借方帐项debit account||debtor account
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j8 NG=-NxEcN !qQl@j O 应付帐||应付未付帐account payable
y-b%T|p9 VBlYvZ;$* n+9=1Oo" R_cA:3qc~ 应收帐||应收未收帐account receivable
tKuwpT1Qc DCO\c9
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A@ e)k9dOR 新交易||新帐new account
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utlg| |3b^~?S 未决帐||老帐old account
5V~oIL xIW3={b 3 G_8R K,H. <NY^M! 现金帐cash account
$rBq"u=,0+ 2 a)xTA# s\(k<Ks eQm1cgMdz 流水帐running account
qA7>vi% ?=7cF Ta0|+IYk< -);Wfs 暂记帐||未定帐suspense account
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\;%K 2 过期帐||延滞帐overdue account||pastdue account
558V_y: uAq~=)F>, {]!mrAjD ,-c6dS 杂项帐户sundry account
d"mkL- [b%D3-}' XEp{VC@= [!uG1 GJ> 详细帐单||明细表detail account
g)[V(yWu u%KTNa0 P )"m0Lu< /SR*W5#s 呆帐bad account
dq6m>;` 7IH@oMvE 6<SAa#@ey ^7cGq+t 会计项目title of account
\ a<h/4#| Qj.#)R @})|Z}~ xC:L)7#aw 会计薄||帐薄account-book
.GXBc wk D^r(hiH YUD`!C zkrM/ @p# 营业报告书||损益计算表account of budiness||business report
nwe*BVp (zYtNLoFx #4%]o%. iRbT/cc{ 借贷细帐||交验帐account rendered
.t-4o<7 3 WRbj01v l"T44CL; 'RR~7h 明细帐account stated
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i:4n zpZm&WC 与…银行开立一户头to open an account with
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& gQg"j) 与…银行建立交易to keep account with
"@@u3`# AaOuL,l Pb4X\9^ 0B/,/KX 继续记帐to keep account
[< ?s?Ci bKY7/w<dP X,_2FJv nZyX|SPk 与…有交易to have an account with
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i] z W?R6ZAn 作成会计帐||有往来帐项to make out an account with
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/HHy, x b~yM%*c ,t?B+$E 清算||清理债务to make up an account
g`' !HGY F=e8 IUr HGs $* 4#xDgxg\f 清洁帐目||与…停止交易to close ones account with
?m}s4a xd?f2=dd~h _Xc8Yg }` :Zbg9`d* 结帐to close an account
XB^'K2 z6=Z\P+ V)HG(k ^A$Zw+P 清理未付款to ask an account||to demand an account
]d0BN`*U. /<=u\e'rE fI}to&qk 5y[Oj^ 结清差额to balance the account with
X::JV7hu x7&B$.>3 dO<ERY HZC"nb}r4 清算to settle an account||to liquidate an account||to square an account
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!V^HQSN {0wIR_dGX DS(}<HK{ {j?FNOJn 审查帐目||监查帐目to audit an account
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4A RP+ 检查帐目to examine an account
{9&;Q|D z 3tIVXtUCUk (l~AV9!m: !*dI|k 转入A的帐户to charge the amount to As account
;~)5s' }%ojw | {M4gF8(M mP~QWx![N 以计帐方式付款to pay on account
f;o5=)Y MDZ640-Y ifMRryN4 S"bg9o 代理某人||为某人on ones account||on account of one
o4F2%0gJ s^G.]%iU |}s*E_/[ [2!w_Iw' 为自己计算||独立帐目on ones own account
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mw\: 由某人收益并负风险on ones account and risk||for ones account and risk
h,u,^ r i/;\7n 1y@i}<9F ,i?nWlh+ 由某人负担for ones account||for account of one
Ct <udO >reU#j 0y'H~( \R9(x]nZ% 按某人指示||列入某人帐户by order and for account of one
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pSH=%u> F3[T.sf 列入5月份帐目for May account
TTX5EDCrC i4Q@K,$ V5nwu# T"}5}6rSG 编入某中帐项下to pass to the account of||to place to the account of
KI iO a8e6H30Sm MC&` oX[ (&Kk7<#` 寄出清算书to send in an account||to send in render an account
(?1y4M ~OYiq}g :\`o8` #>("CAB02T 支票薄cheque book
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% wtLO!=B I3{PZhU. e{'BAj 支票陈票人cheque drawer
!OhC/f(GBZ d=$Mim FJGlP&v< 1APe=tJ 持票人cheque holder
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wv<r]5j 不记名支票cheque to bearer||bearer cheque
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&T?RZ2 记名支票||认人支票cheque to order
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gHS xjUT{iwS 到期支票antedated cheque
g{]0sn# /Y:sLGQLD :DK {Vg6 wy<S; 未到期支票postdated cheque
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{R> 保付支票certified cheque
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8}U^IW !,_u)4 未获兑现支票,退票returned cheque
fh&nu"& \}yc`7T:L0 S1T"Z{$ @(EAq<5{ 横线支票crossed cheque
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kN #ZUI)9My@ 1fp? 普通横线general crossing
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B(: ^2:p|:Bz!l ;>%r9pz ~ 特别横线special crossing
f=l rg KE Fk&c=V;SU ].avItg "@^k)d$ 空白支票blank cheque
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Pl )NW)R*m~D j.[.1G*(" 失效支票,过期支票stale cheque
@W.S6;GA\ M5LfRBO %:f&.@'r etQCzYIhn 普通支票open cheque
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i'<[DjMDlm 4Co6( pHGYQ;:L 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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j%'{)gK 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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^'MT0j 支票换现金||兑现to cash a cheque
olB.*#gA ;$, U~ 0 G{~J|{t\yz tn\yI!a 清理票款to clear a cheque
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L 保证兑现to certify a cheque
.<0ye_S'y 94`7a<&ZNL )bL'[h R{`(c/%8 填写支票数额to fill up a cheque
*->W^1eGM tPWLg), H064BM ]Jg&VXrH 支票上划线to cross a cheque
_IHV7*u{; sjHE/qmq-Z XAKs0*J> JAnZdfRt 开发支票to make out a cheque
{GT*ZU* bn&TF3b 4}baSV JPI3[.o 签发支票,开立支票to draw a cheque||to issue a cheque
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oar .[KrlfI 透支支票to overdraw a cheque
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sv ij`w} V 背书支票to endorse a cheque
ea2ayT u(.e8~s8 @Sn(lnlB Z9ZPr?C= 请付票款||清付票款to pay a cheque||to honour a cheque
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nsC3 支票退票to dishonour a cheque
U[-o> W# i v38p%Zm qH>d ;%9 |kU 拒付支票to refuse a cheque
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1~_{$5[X? VQt0 4? 拒付支票to stop payment of a cheque
a(X@Q8l: z (wc0I `:KY\ UYJZYP%r 提示要求付款to present for payment
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*I.f1lz%* `cUl7 'j CAWNDl4 见票即付持票人payable to bearer
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2 支付指定人payable to order
b94DJzL1z $szqy?i0? 3z?> j] :Yh+>c}N 已过期||无效out of date||stale
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R| lvz7#f L~ 请给出票人R/D||refer to drawer
Y eo]]i{ dn+KH+v X`>i&I] !CT5!5T 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
*vxk@`K~ Hg izW /nNN,hz q"J]%zO 文字与数字不一致words and figures differ
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支票
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+gtbcF@rx 时间已过account closed
'Aq{UGN '9J/T57]e ChPmX+.i_ W+?4jwqw 更改处应加盖印章alterations require initials
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agDM~= #F @9RM9zK.q giw &&l=_ 停止付款payment stopped
37.S\gO] F_{Yo?_ Zt{[*~ : bq8N@P/ 支票毁损cheque mutilated
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g@+ !``,gExH F/kWHVHU[ ZG8DIV\D7 汇款||寄钱to remit||to send money
=K[yT: 0-Ku7<a fxHH;hRfv `e&Suyf4B 寄票供取款||支票支付to send a cheque for payment
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;`C 寄款人a remitter
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<nF^ 'S&zCTX7j A]oV"`f `mJ6K&t$< 收款人a remittee
H40p86@M Fq<A rw JIx|( SZ'R59Ee< 国外汇票foreign Bill
;'@9[N9 ~HsJUro nMUw_7Y6 iz PDd{[ 国内汇票inland Bill
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4{J]H4 N<VJ(20y Cnh \%OW vXZOy%$o 跟单汇票documentary bill
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Aw.qK9I U!\.]jfS 空头汇票accommodation bill
9qzHS~l y_-0tI\J \Uq(Zga4) 33B]R
Gq 原始汇票original bill
VjZ|$k `b7t4d* W[e$>yK ENs&RZ; 改写||换新票据renewed bill
@lr ztM )Y{L&A 7ZWgf"1j u\;C;I-? ' 即期汇票sight bill||bill on demand
+a{1)nCXe =dYqS[kJW je=a/Y=%U{ KB(8f* …days after date||…days after date…日后付款
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l:Ssa $B5aje}i …months after date||…months after date…月后付款
\"OG6G_>$ n9ej7oj ]jp6k<KF hT+_(>hT 见票后…日付款…days after sight||…days sight
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d|Lj~x| 见票后…月付款…months after sight||…months sight
{fT6O&br ;+hH e8?jmN`2 H8}oIA"b 同组票据set of bills
M@v.c;Lt ')<hON44EX \xw5JGm i2SR{e8:GF 单张汇票sola of exchange||sole of exchange
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$suzW;{# 远期汇票usance bill||bill at usance
-;WGS o Y\g3hM uiR8,H9*M CryBwm 长期汇票long bill
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0*{%=M e^1Twz3z 短期汇票short bill
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CWn95Z \ta?b!Y),? 逾期汇票overdue bill
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oj+hQ+> 宽限日期days of grace
;vjOUn[E _u QOHwn mxdr,Idx 8[{ Vu0R 电汇telegraphic transfer (T.T)
&\*(Q*2N aWF655Fs* FXkM#}RgNm BR;D@R``} 邮汇postal order||postal note (Am.)||post office order||money order
i?^L/b`H J<jy2@"tXo n,WqyNt* bY~pc\V:`w 本票promissory note (P/N)
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E.>`Q PB\x3pV!} 押汇负责书||押汇保证书letter of hypothecation
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kLCS Q>Yjy!.<^ YS"=yye3e 副保||抵押品||付属担保物collateral security
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qWdRU >e$PP8&i_T 担保书trust receipt||letter of indemnity
</*6wpN kMN~Y &gx%b*;`L0 o0KL5]. 承兑||认付acceptance
O3kA;[f; O6^]=/wd BLD gt~h# 9p(.A$ 单张承兑general acceptance
7J<5f) RPRBmb940 E hMNap}5" 1bX<$>x9u 有条件承兑qualified acceptance
l!u_"I8j5 XZd,&YiaG *gWwALGo5 p0vVkdd 附条件认付conditional acceptance
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>fQp(f $6SW;d+>n R8'RA%O9J 部分认付partial acceptance
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