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。
,aU_bve 会计报表statement of account
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T32C=7 .IE2d%]? 往来帐目account current
Lp.,:z7 Dqs{n?@n D<$,v(- M|w;7P} 现在往来帐||存款额current accout
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H1sD 销货帐account sales
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:?S1#d_ ~xerZQgc N7v7b<6 共同计算帐项joint account
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R?Vs8? 未决帐项outstanding account
e$u=>=jV] <b.?G }6*+>? G>&Ta p> 贷方帐项credit account||creditor account
2~h! ouleY ry)g<OA &@p _g8r# % put=I 借方帐项debit account||debtor account
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6$T2k_ *-'u(o NCR4n_ 应付帐||应付未付帐account payable
'#LbIv4 ZfsM($|a z~f Zg6 a~ sU 应收帐||应收未收帐account receivable
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新交易||新帐new account
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0^ Mm7;'Zbg *'[8FZ|dQ 未决帐||老帐old account
Zq1ZrwPF @`t#Bi9 HEh,Cf7`' @D1}). 现金帐cash account
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#@%DY*w]v ^F\RM4|, 流水帐running account
OD{()E?1B {&7%wZ"t_ pV:;!+ ),cozN=NM 暂记帐||未定帐suspense account
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过期帐||延滞帐overdue account||pastdue account
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W3Gg<!*Uo /Q]6"nY 杂项帐户sundry account
Hreu3N t"# .I?S0 c+S<U* <e&88{jJ 详细帐单||明细表detail account
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J ?`T0zpC 呆帐bad account
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7; WzinEo{f <DeC^[-P 会计项目title of account
LK>AC9ak< 9!XXuMWU< p9X{E%A<: 7l%]O}!d) 会计薄||帐薄account-book
2eC`^ IN^dJ^1+ QH>e_ U~CG(9 营业报告书||损益计算表account of budiness||business report
mv,p*0 vQH6CB" ]`+J!G, o|en"?4 借贷细帐||交验帐account rendered
dgEH]9j& y,/Arl}yc ]nIH0k3y f[ 'uka.U 明细帐account stated
2#jBh 1ze\ U> 18eB\4NlD b}APD))*H! 与…银行开立一户头to open an account with
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wNAv 与…银行建立交易to keep account with
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k zNo>V8B( 继续记帐to keep account
fW3awR{ Ss~yy0 ` W}Bc dje}CbZ 与…有交易to have an account with
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D Y=5}u&\ 作成会计帐||有往来帐项to make out an account with
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!d)\ 清算||清理债务to make up an account
4:0y\M5u c'}dsq\ HU1ZQkf 0!tw)HR% 清洁帐目||与…停止交易to close ones account with
hk.vBbhs `#3FvP@& V48o+ O oMeIXb)z 结帐to close an account
;oM7H*WC gp(: o$ N<e72x ym*oCfu= 清理未付款to ask an account||to demand an account
igO,Ge8} ^rh{ e-EY]%JO yt[vd8O'c 结清差额to balance the account with
:vXlni7N[M + t7n6 3/s" ;Kg, w!--K9 清算to settle an account||to liquidate an account||to square an account
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z^|J 审查帐目||监查帐目to audit an account
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1/F 检查帐目to examine an account
8<:.DFq I6vy:5d |PxTm U9(p ^ 转入A的帐户to charge the amount to As account
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hF^y4v|5 以计帐方式付款to pay on account
'`sZo1x%f =berCV kK~,?l %U?1Gf e 代理某人||为某人on ones account||on account of one
srQ]TYH , z)F<{]% /8Ru O x%RG>),U 为自己计算||独立帐目on ones own account
{,+MaH NbPNcjPL L0X/ Z/G?wD|B 由某人收益并负风险on ones account and risk||for ones account and risk
t.pn07$ 2+=:pc^ g T{WH67u ~A@HW!*Z@ 由某人负担for ones account||for account of one
wfQ^3HL "I,=L;p 6olJ7`* 5>\~jf 按某人指示||列入某人帐户by order and for account of one
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zVvL! ac!!1lwA 列入5月份帐目for May account
@0 #JY:" Gy F _b"K,[0o tA8O(9OV 编入某中帐项下to pass to the account of||to place to the account of
R3|r`~@@ g\]~H%2 , 'YvRkWf:KC *CCh\+S7m 寄出清算书to send in an account||to send in render an account
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+Ddp H>]A|-rG# ps_q3Cyp ]Ns)fr6 支票薄cheque book
IXv9mr?H} YkSHJ{> RXRoMg!-P 5tl($j 支票陈票人cheque drawer
z\`tnz7>$ 5m2f\^U hn=tSlte /|m0)H.> 持票人cheque holder
"1Y'VpKm(~ '81c>qA eX'U d% [H@71+_Q 不记名支票cheque to bearer||bearer cheque
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*e $38)_{ z/,&w_8,: 记名支票||认人支票cheque to order
JbAmud, VWK%6Ye0 Y_<-.?jf oA?EJ ~% 到期支票antedated cheque
X?U'GLm I-^C6~ 4L_)@n} e'MW"uCP} 未到期支票postdated cheque
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66-tNy ?I$- im 保付支票certified cheque
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_#qfe 未获兑现支票,退票returned cheque
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' -3u ;U,} 横线支票crossed cheque
6qSsr] U!(es0rX >Ptu-* {&J~P&,k 普通横线general crossing
pxn@rN#* L{rd', 'Y.6sB '&nQ~=3 特别横线special crossing
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@=&3s [{`2FR:Cd 2;(+]Ad< 空白支票blank cheque
&$ud;r# I1Otu~%d bjo}95 dI|D c 失效支票,过期支票stale cheque
9F[_xe@ 5+Ao.3Xn %DA&txX}w Ra"hdxH 普通支票open cheque
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F`(`h0e 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
+~~2OU L }*C*!?pcd D*j^f7ab p{}4#+-<#H 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
oEX^U4/= (k8}9[3G YN+vk}8 < Y2;2Exp^ 支票换现金||兑现to cash a cheque
p!5'#\^f L^r & .N\ \EsT1aT lB0`|UEb ( 清理票款to clear a cheque
kIX1u<M~ 'y=N_/+s SZEi+CRs0 u`&lTJgF/O 保证兑现to certify a cheque
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zgH(/@P 填写支票数额to fill up a cheque
;1s+1G}_z bK.*v4RG fvcS=nRQv 7}g4ePYag 支票上划线to cross a cheque
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9]$h*y 开发支票to make out a cheque
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?C#E_ xM(H4.< B\v+C!/f| 签发支票,开立支票to draw a cheque||to issue a cheque
l?=\9y 4(|yl^w :8!RGtn |K"Q>V2y 透支支票to overdraw a cheque
u8]FJQ*\6+ ]"lB!O~ u '7h(1@ ?oFd%|I 背书支票to endorse a cheque
ATl?./T u wWy;dma# xbm%+ KWZhCS?[( 请付票款||清付票款to pay a cheque||to honour a cheque
ocFk#FW nuXL{tg6 3f] ;y<Km #3QPcoxa 支票退票to dishonour a cheque
IQRuqp KL Jsysk $R 68Gywk3]=u 2S{P(B 拒付支票to refuse a cheque
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fN`6 Aj)Q#Fd[ Ic9L@2m BG+i tyH 拒付支票to stop payment of a cheque
I70c,4_G iCE!TmDT u3C_Xz Bchv1KF 提示要求付款to present for payment
]xr0] UowvkVa motK}G [mA-sl] 见票即付持票人payable to bearer
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A 支付指定人payable to order
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, 已过期||无效out of date||stale
YV<y-,Io Lwr's'ao. #$I@V4O;# z3jkxWAZ 请给出票人R/D||refer to drawer
UqOBr2UmG X.eOw>. _&uJE&xl} C9!t&<\} 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
m&:&z7^p L"qJZU 1f`De`zXzr :V(LBH0 文字与数字不一致words and figures differ
5#,H&ui\ qq/>E*~ QB*,+u4 An{>39{ 支票
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<RY =y?%z +/~]fI {p +&Q| ;6W ]f([ 更改处应加盖印章alterations require initials
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rwRZGd *p 时间已过effects not cleared
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3U;K! [';o -c"! 'J,UKK\5 L4>14D\ 停止付款payment stopped
?UtKu nTeA=0 4 Z hfp>D b^/u9 支票毁损cheque mutilated
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[w 0;W_ y2A\7&7 汇款||寄钱to remit||to send money
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D`} 寄票供取款||支票支付to send a cheque for payment
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lXS}5^ %xkuW]xk C'JI%HnQ Tn7Mt7 h 寄款人a remitter
+ -<8^y !db=Iz5) D!`[fjs6A |]&3*%b@ 收款人a remittee
Z",0 $Gxu REh"/d *~PB /TMVPnvz. 国外汇票foreign Bill
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R{h ygz2bHpD~ 国内汇票inland Bill
[<@L`ki mI&3y9; ( vPnS`& jJ2rfdfj 跟单汇票documentary bill
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=[n !3M+X rmjuNy=( qz`-?,pF 空头汇票accommodation bill
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G4>zA %DttkrhL 原始汇票original bill
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` [iI 3~sV- >)4~,-;k RPX.?;": 改写||换新票据renewed bill
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6ysOR@ 即期汇票sight bill||bill on demand
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"7' gbdzS6XW~ PcsYy]Q/ ?8753{wk …days after date||…days after date…日后付款
LuRCkKJ "/R?XCBZsb Ja1 `S+ 7^>~k}H …months after date||…months after date…月后付款
>:.c?{%g* $}4ao2 BiU>h.4=\( /R|?v{S1 见票后…日付款…days after sight||…days sight
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h!q+ +wj}x?ZeV 'z91aNG] 见票后…月付款…months after sight||…months sight
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13@emb =o~mZ/ 7=M TTO8tT3[6} 同组票据set of bills
\6AM?}v \FO`WUAF hvI#D>Z!Yp 0<V/[$}\D 单张汇票sola of exchange||sole of exchange
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hzo e=##X}4zZ P:Q&lnC [m! P(o 远期汇票usance bill||bill at usance
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;o4;L eS Z':p XnYX@p (e;/Smol 长期汇票long bill
Lt~&K$t7~ JV,h1/a(" `)$G}7cRUH OeGLMDw 短期汇票short bill
Ro{xprE1 H{*rV>% jcC"vr'u| uNEl]Q]<e] 逾期汇票overdue bill
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0LZ )V ~zZOogM< 宽限日期days of grace
NVQ.;" 2w tW!*W? O=LW[h! le_aIbB"P 电汇telegraphic transfer (T.T)
l_;6xkv4 u[SqZftmO K/(QR_@? r?~_^ 邮汇postal order||postal note (Am.)||post office order||money order
8_wh9 nWc@ufY ]>Dbta.27 Cj }H'k<B 本票promissory note (P/N)
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G7)Y: 押汇负责书||押汇保证书letter of hypothecation
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'[!S -cJ,rrN_9 tZx}/&m- 副保||抵押品||付属担保物collateral security
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<~I 担保书trust receipt||letter of indemnity
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x YvuE:ia |Y6;8e`H %TAS4hnu% 承兑||认付acceptance
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>S0kiGDV{ 30SQ&j[N] 单张承兑general acceptance
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\G\` M/lC&F( #=0 BjW* J"S(GL 有条件承兑qualified acceptance
v:Gy>& o7Z8O,; XM"Qs.E O3T7O`H[ 附条件认付conditional acceptance
xCWS p{v*/<.; o~CEja&( &PApO{#Q 部分认付partial acceptance
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