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。
g+|Bf&_ 会计报表statement of account
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1:=EG 往来帐目account current
W~NYU #LWg" i 5i9Ub|!P 6"%2,`Nu 现在往来帐||存款额current accout
?Aw3lH#: voh^|(:(TH xb`CdtG2. @L8;VSI 销货帐account sales
c&e0OV\m f_'"KF[% \ V?I+Gc CQ1 8%w6 共同计算帐项joint account
g;G5 r&T U>A6eWhH P`
]ps?l KN, 4@4 未决帐项outstanding account
`M]BhW) FmI;lVF0j 2sun=3qb e=J*Esc@k 贷方帐项credit account||creditor account
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O]`U 借方帐项debit account||debtor account
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aD`W 应付帐||应付未付帐account payable
T#r=<YH[C \(bj(any }4KW@L[g `^%@b SE( 应收帐||应收未收帐account receivable
R@$+t:} r?$&Z^ 0_HJ.g! xVTo4-[p 新交易||新帐new account
;qb Dbg Bac| ;+L~L 5Pqt_ZWy .hne)K%={y 未决帐||老帐old account
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|F g]4yAV<2 |0]YA 现金帐cash account
>#?iO]). D-D# ` X+*<B(E 5"uNj<.V 流水帐running account
C*Xik9n z}3di5+P //tT8HX y9ip[Xn-$: 暂记帐||未定帐suspense account
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s e# <4/FR 5\3 swP_7 E4Zxv* 过期帐||延滞帐overdue account||pastdue account
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-rA 4v>o% C$_G'XI 杂项帐户sundry account
0<3E +K&?)?/= yZ|+VXO =-m(\} 详细帐单||明细表detail account
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E ajGcKyj8i 呆帐bad account
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A 1y~L8!:L X*)?LxTj -EVs@:3]j 会计项目title of account
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< (HPz P*7S3Td |SxMN%M! 会计薄||帐薄account-book
Xout:dn !*5_pGe pbPz$Y HmW=t}! 营业报告书||损益计算表account of budiness||business report
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L,WkJe3 借贷细帐||交验帐account rendered
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}\>+H 明细帐account stated
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{=` 与…银行开立一户头to open an account with
xUIvLH= zUJx&5/ #jOOsfH|k ftxTX3X 与…银行建立交易to keep account with
<>VIDE q ?(A!1(u :MK:TJV .l7j8} 继续记帐to keep account
t?KUK>>w ) sRN!~ 'y< t/qo 7,f:Qi@g 与…有交易to have an account with
JaA&eT| 4C6=77Jr 3xP~~j;7 o1Ne+Jt 作成会计帐||有往来帐项to make out an account with
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L9<*.U"= ZT r:xX{R6 vf6`s\6 KuIkul9^% 清算||清理债务to make up an account
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+# JIVo=5c} ={\![{L ,|6Y\L 清洁帐目||与…停止交易to close ones account with
p@vpd Ad^dF'SN Pa3{Ds sf
fV.cC` 结帐to close an account
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A4 xT:qe yVT&rQ"{ 清理未付款to ask an account||to demand an account
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,f6kG f+{c1fb>s 结清差额to balance the account with
0Wjd-rzc, 5BrU'NF kZJt~} _2wAaJvA 清算to settle an account||to liquidate an account||to square an account
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r`d Ga]47pQ"F 5P-K *C& 审查帐目||监查帐目to audit an account
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-PcS( 检查帐目to examine an account
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1R5Yn( 转入A的帐户to charge the amount to As account
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Ka<5 <l*agH-.3 以计帐方式付款to pay on account
-0{T 3yeK@>C !y.ei1diw i6-wf Gs; 代理某人||为某人on ones account||on account of one
X(4s;i M' &J_g ,O$Z,J4VL `Af{H/qiI 为自己计算||独立帐目on ones own account
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5 s@[C&v 由某人收益并负风险on ones account and risk||for ones account and risk
D=jSh N!tpzHXw 6Hc H'nmeN xnJjCEZ 由某人负担for ones account||for account of one
j)g_*\tQ &?P=arU 6H(fk1E %4?SY82 按某人指示||列入某人帐户by order and for account of one
&{X{36 K<$wz/\ /X(@|tk: uPa/,"p 列入5月份帐目for May account
f$:7A0 SQ1M4:hP nAQyxP% v p"%IW 编入某中帐项下to pass to the account of||to place to the account of
J xA^DH '"!z$i~G= $sU5=, =gxgS<bde 寄出清算书to send in an account||to send in render an account
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VW <C7M";54- b:N^Fe w8eG; 支票薄cheque book
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{i~Z 8@Egy%_ 支票陈票人cheque drawer
}*fW!(* CL)1Q ET >S .V5q$5j 持票人cheque holder
$nUd\B$.= YQN]x}:E+4 tIn7(C #6Efev 不记名支票cheque to bearer||bearer cheque
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FkG mQwk!* U 记名支票||认人支票cheque to order
QU-7Ch#8 sDLVYD ]`#xR*a uM6CG0 到期支票antedated cheque
/|4Q9= W~XV nx!qCgo JcvHJ0X~a 未到期支票postdated cheque
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@!i0W 5 {T9* 保付支票certified cheque
9IS1.3 w0a+8gexi SY!`a:It <Um1h:^ 未获兑现支票,退票returned cheque
jRv;D#Hp _~X8/p/Qh ql#{=oGDnA 2.fyP"P
L 横线支票crossed cheque
B$} wF<`k7 N>&{Wl'y \ VYl_U?D ,\sR;=svK 普通横线general crossing
hYP6z^ {#dp-5V &y#\1K ,$MWk(S 特别横线special crossing
cM> G>Yzo 8!`7- UA69_E{JCH Ct =E;v7} 空白支票blank cheque
|0C|$2 F"B<R~ yiv RpSL L337/8fh 失效支票,过期支票stale cheque
x[GFX8h(k6 Y0P}KPD %8Z|/LGg |g7nh[ 普通支票open cheque
3X-{2R/ 3 dUsJv _g^K$
+F'} WryW3];0OR 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
dyQ<UT |!4BWt A:8FJ 3' SHXa{- 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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FtM;(\ %T&&x2p^=? +YQ)}v 支票换现金||兑现to cash a cheque
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RCaj xoz*UA. 4AJu2Hp 清理票款to clear a cheque
C)&gL=O*$ d!}jdt5% 3%vx'1h[ 0M/\bEG(_ 保证兑现to certify a cheque
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M4^E; T;:',T[G m 1'&{O: 填写支票数额to fill up a cheque
cjy0s+>> (04j4teE Kd`l[56# PoBukOv 支票上划线to cross a cheque
?v )"%. '$kS]U 0f=N3) >PTu*6Z 开发支票to make out a cheque
Y>dg10= Ol/2%UJXL jziA;6uL fr,CH{Uq 签发支票,开立支票to draw a cheque||to issue a cheque
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nI|Lx`*v 透支支票to overdraw a cheque
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<85t 5EV8zf 背书支票to endorse a cheque
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bI0a zM8/s96h 请付票款||清付票款to pay a cheque||to honour a cheque
PTI'N%W soQv?4 [hv3o0". @|\s$L 支票退票to dishonour a cheque
]Gd]KP@S V)?x*R*T) fbx;-He! =DF@kR[CH" 拒付支票to refuse a cheque
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<ye*& 拒付支票to stop payment of a cheque
"` ?Wu On96N| vS*0CR\ 1Z$99 提示要求付款to present for payment
EH!EyNNb o7 -h'b- lA^Kh fY\tvo% 见票即付持票人payable to bearer
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vJUq 支付指定人payable to order
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y 已过期||无效out of date||stale
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Hw[CX Uf]Pd)D ~E6+2t* 请给出票人R/D||refer to drawer
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SON>BSF ,w58n%)H szsZFyW)+ YDzF( ']o: 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
Xde=}9 m+gG &`&u |s3HeY+Co 5tCq}]q#P 文字与数字不一致words and figures differ
]#7Y@Yo X9`C2fyVd ,E8>:-boL eS# 0- 支票
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`D>%k 时间已过account closed
yI|?iBc7nC Y X{ +fQ$~vr{' h}:5hi Jw 更改处应加盖印章alterations require initials
?yM/j7Xn 7Caap/L: bg3jo1J (lck6v?h hG3$ ]i9
Hr,lA( 时间已过effects not cleared
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!=@ om39;nk!} 停止付款payment stopped
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8JO\%DFJ 1#_j6Q2 3UtXxL&L` 4Jy,IKPp 汇款||寄钱to remit||to send money
wU3ica&[ Zu73x#pI J3S byI!T o>rlrqr?_ 寄票供取款||支票支付to send a cheque for payment
TV>R(D3T/ a|{<#<6n( 9v3Nba MJR\
g3 寄款人a remitter
ej53O/hP Ytnr$*5. f2e$BA tfIBsw.
收款人a remittee
6]A\8Ty (S 3kP5:F "1 TM @ y2Bq[' 国外汇票foreign Bill
w)SxwlW} -ns a3P {"AYOc>2| ~(P\F&A(& 国内汇票inland Bill
|N.q[>^R -@?>nLQb sWzXl~JbF Vk=<,<BB 跟单汇票documentary bill
A/6nVn n/Z =q?_ JKv4
}bv *jSc&{s~ 空头汇票accommodation bill
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N ?O^:j!C6 ! r\ktX ]-OkW.8d1 原始汇票original bill
0# GwhB u+FftgA ?bi^h/f T1
.@Tbbt 改写||换新票据renewed bill
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f/tNQ7W 9e*poG :iiTz$yk 即期汇票sight bill||bill on demand
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tt&sW` …days after date||…days after date…日后付款
E1[%~Cpw* I4ct``Di "2j~3aWj OtqLigt&l …months after date||…months after date…月后付款
g{{SY5qDj m5g: Q $l"(tB7d 2xm?,p` 见票后…日付款…days after sight||…days sight
ds[~Cp }/FM#Xh 0kEq|k9 @2O\M ,g5 见票后…月付款…months after sight||…months sight
GUZi }a|= zOp"n\ N=x,96CF ;:1mv 同组票据set of bills
Qp Vm DzOJ{dF 0M.[) @ t":>O0>cz 单张汇票sola of exchange||sole of exchange
uf3 gVS_h= B}T72!a %uMsXa Z)4P>{ 远期汇票usance bill||bill at usance
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h zj4JWUM2 长期汇票long bill
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EJ4 |a3b2x, Dne&YVF9V 短期汇票short bill
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hB2U(Wf b6VAyTa jlZNANR3 yV`vu/3K 逾期汇票overdue bill
Vt>E\{@[t VW/1[?HG5 }]) f^ 9bvd1bKEW 宽限日期days of grace
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):kh BJTljg({o ABf#!G 电汇telegraphic transfer (T.T)
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M 'ZZ/:MvQa "b;?2_w:E 邮汇postal order||postal note (Am.)||post office order||money order
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Yzz8:n uWQ.h , 本票promissory note (P/N)
re2%e-F" Bf'(JJ7&N &v88xs \zU R9h 押汇负责书||押汇保证书letter of hypothecation
qKXn=J/0tA %-.GyG$i ,$>Z= ~x* Z )I4U 副保||抵押品||付属担保物collateral security
Adm`s . 9:>vl0 #t*c*o @(L| 担保书trust receipt||letter of indemnity
9:WKG'E8a k5/}S@F8 w.jATMJ)F G<I5%Yo6G 承兑||认付acceptance
J/ ~]A1fP6 BH1To&ol ]0O$2 j_ 7 Bf.RYLsh6 单张承兑general acceptance
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D(3 V^D#i(5 rkrt.B 9v A`\\9 有条件承兑qualified acceptance
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mCo5Gdt m[XN,IE#u 0ni5 :t
Yy 附条件认付conditional acceptance
B^Q#@[T 3`y:W9!u &+sN=J.x Ra5cfkH; 部分认付partial acceptance
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