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。
Yq?I> 会计报表statement of account
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m3(T0.j0P 9$,gTU_a 往来帐目account current
U&n>fXTHn KYu(H[a yUW&Wgc=: ]k:m2$le 现在往来帐||存款额current accout
|3s&Y`x-D euhZ4+ J4}\V$ysN rH9}nL 销货帐account sales
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<9v.: qZJ*J+ Di'u%r 共同计算帐项joint account
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VTfH' 未决帐项outstanding account
@5jG @sHw+to|p) MgQU6O< ewrWSffe 贷方帐项credit account||creditor account
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o @pGlWw9* 借方帐项debit account||debtor account
T#n1@FgC K` ,d$ NceB'YG| %W4aKb?BT 应付帐||应付未付帐account payable
m6r )Z5}f "q^#39i? !049K!rP{ *fl{Y(_OO 应收帐||应收未收帐account receivable
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G>d 新交易||新帐new account
I\upnEKKzZ V<vPFxC ^Y7 /Ow ,=Nw(GI 未决帐||老帐old account
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| So=nB} b[? `_1(Q9Q 现金帐cash account
lP* )4~sQ^} r)p2'+}pV x$n~f:1Y 流水帐running account
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>9)t 'q92E( F@$RV_M 暂记帐||未定帐suspense account
X&(ERY,h (]Ye[j^"7 KR=d"t Qw 4Oy.,MDQP 过期帐||延滞帐overdue account||pastdue account
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` :4ja@~ 杂项帐户sundry account
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@Wx 详细帐单||明细表detail account
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m:0y, ,\lYPx\P[ A<SOT >m] dK}WM46$ 呆帐bad account
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e19? v7;J%9=0D` _ }E-~I> 会计项目title of account
]<kupaRQ [eNkU">} U~:N^Sc !%c{+]g 会计薄||帐薄account-book
7uPZuXHxcu ItI0x A%Bgp?B A*8m8Sh$ 营业报告书||损益计算表account of budiness||business report
`^7:7Wr]= CmEpir{}( DW/1 =3 gjj 93 借贷细帐||交验帐account rendered
d/D,P=j" )0#j\B gi6g"~%@q1 '|l%rv 明细帐account stated
T@TIzz 'yp>L| #`W=mN(+k 4k8*E5cx 与…银行开立一户头to open an account with
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/bk, 与…银行建立交易to keep account with
+I t#Z3 IY=/`g !^m%O0DT t3PtKgP-6 继续记帐to keep account
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;?Z 与…有交易to have an account with
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%Y~>Jl J/2j;,8D 作成会计帐||有往来帐项to make out an account with
@q K]JK >F1G!#$0 33Jd!orXU UuU/c-. 清算||清理债务to make up an account
X) V7bVW ,CP5~4u 7R}9oK_I v??TJ^1 清洁帐目||与…停止交易to close ones account with
oM!xz1kVL kb71q:[ O] Y v :ygWNK[6D 结帐to close an account
S,)d(g3> VYZU eh H~noJIw# Tc6:UF 清理未付款to ask an account||to demand an account
MtS3p>4 1B|8ZmFJj 'Gx$Bj 98RKCc9h 结清差额to balance the account with
+ WVIZZ8 tF*szf|$- 7p.>\YtoR} As~(7?]r 清算to settle an account||to liquidate an account||to square an account
$&{ti.l `s|]"'rX `lO(s%HC 7tNc=,x} 审查帐目||监查帐目to audit an account
!*aPEf270 qFco3 {`(>O"_[Q c~0{s> 检查帐目to examine an account
9i5tVOhE \\,f{?w .Da'pOe W3r?7!~ 转入A的帐户to charge the amount to As account
o! OMm! ZrO!L_/ G,f-. 0V$k7H$Z 以计帐方式付款to pay on account
BecPT 8'Z:ydj^, Ej=3/RBsV VA] e 代理某人||为某人on ones account||on account of one
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Cj2"T4TN ?YQPlv:<o. BHA923p? ;{#^MD MB 为自己计算||独立帐目on ones own account
POAw M U!(@q!>G vAb^]d J-xS:Ha'l 由某人收益并负风险on ones account and risk||for ones account and risk
6Wj^*L! WOLuw% ^03j8Pc-c {2&m`Dbm 由某人负担for ones account||for account of one
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izgp*M, ^T5X)Nu{=C 按某人指示||列入某人帐户by order and for account of one
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3@Z.D 列入5月份帐目for May account
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asJ!NvVG' 编入某中帐项下to pass to the account of||to place to the account of
0 B@n{PvR0 JyL a#\ R hR#-u1C e~l#4{w 寄出清算书to send in an account||to send in render an account
DdQ;Q5| );V2?G`/ }`(N:p P{OAV+cG 支票薄cheque book
KRAcnY;u x5}'7,A Byl^?5 bmgn cwlz 支票陈票人cheque drawer
vhbDb)J te|?)j S$TmZk= FBx_c;)9Z 持票人cheque holder
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yjUYLZ +gd4\ZG 不记名支票cheque to bearer||bearer cheque
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$`ZzvZ'r 记名支票||认人支票cheque to order
Kl7WQg,XOi \B F*m"lz >~%e$a7}+ }En 到期支票antedated cheque
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N"=[ 2M#M"LHo 未到期支票postdated cheque
glD cUCF3 lC:k7<0Ji ^b: (jI*l H]Hv;fcC 保付支票certified cheque
vEf4HZ&w +$4(zPs@ 'z76Sa x{D yTtX< 未获兑现支票,退票returned cheque
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'iLpE7 >U F 横线支票crossed cheque
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720PjQ `:N# 'i A-:O`RK 普通横线general crossing
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N4$Jva 特别横线special crossing
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.:@T 空白支票blank cheque
!9 fz(9 z-M3 fw ,\DFHO *~w[eH!! 失效支票,过期支票stale cheque
xsWur(> ] Y*mbjyt[?X v<Bynd- nUkaz*4qU 普通支票open cheque
y:v, j42% L^Jk=8 >0Q|nCx ^CwR!I.D}4 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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/"k*5 sz9L8f2 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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):r 支票换现金||兑现to cash a cheque
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A)R_p wEzKqD % YOndIS: L(X6-M: 清理票款to clear a cheque
lJ@] [; @)SL_9 OyqNLR y8fsveX 保证兑现to certify a cheque
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rX^2SR M DF%\Sx P./VmY' 填写支票数额to fill up a cheque
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;.sh :d ~|jS %vBhLaE 支票上划线to cross a cheque
u, 3#M ~ .!JVr"8 L/"0ws_ s3W@WH^. 开发支票to make out a cheque
86z]<p ( p ;|jI1 k__$Q9qj( vf8\i-U= 签发支票,开立支票to draw a cheque||to issue a cheque
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s Q,80 Hor#J 1h.)#g?{ SXt{k<| 透支支票to overdraw a cheque
Z{H5oUk '?({;/L Q[#vTB$f 8/K!SpM*d 背书支票to endorse a cheque
&d'Awvy0 C)cwAU|h# Yq/.-4y X6^},C'E.: 请付票款||清付票款to pay a cheque||to honour a cheque
eAqz3#_My e)?Fi 5aa<qtUjH GIAc?;zY 支票退票to dishonour a cheque
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9;k9w 拒付支票to refuse a cheque
\w'*z&`W9 "] \+? oHs2L-G iPrLwheb 拒付支票to stop payment of a cheque
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7- xzx$TUL ]~\sA 提示要求付款to present for payment
&hk-1y9QS u!:z.RH8n tlA"B{7 <EST?.@~+ 见票即付持票人payable to bearer
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; 支付指定人payable to order
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]B t>H`X~SR? 已过期||无效out of date||stale
5pn)yk~ WMj}kq)SY) 72,rFYvpK 7-BvFEM; 请给出票人R/D||refer to drawer
r$wxk 4%Rz qL94SW; sUYxT>R m:hY`[ f6 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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,$eK-w h`MF#617 文字与数字不一致words and figures differ
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=/ |$7vI&m 支票
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gI8Bx ] 时间已过account closed
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/] %4W$Lq} CwX Z 更改处应加盖印章alterations require initials
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y?SyInt 时间已过effects not cleared
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L_w+y Iz[@^IUx= 停止付款payment stopped
d`1I".y v<fnB 07Edfe a[2vjFf#C 支票毁损cheque mutilated
U8(Nk\"X\ 6&bIXy MfmACd^3$ P+)DsZ0ig 汇款||寄钱to remit||to send money
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寄票供取款||支票支付to send a cheque for payment
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&Oq N 75:5 {vo +gRYYv 寄款人a remitter
i>[_r,-\[ 0cT*z( B(F,h+ajy >><.3 收款人a remittee
'<0J@^vZ *9p |HX= 7n90f2"m x2QIPUlf 国外汇票foreign Bill
cJgBI(S5 "6a8s; ;sch>2&ZWU Jxqh)l 国内汇票inland Bill
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d ]qB:PtX 跟单汇票documentary bill
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@+ 空头汇票accommodation bill
'q * Bdx +-B^Z On e:AHVepj{ I!wX[4p eg 原始汇票original bill
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A7m 改写||换新票据renewed bill
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c%.Bt wDwH.~3! 即期汇票sight bill||bill on demand
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0N i*eAdIi …days after date||…days after date…日后付款
*6BThvg|&X )wVIb)`R>Y BGr.yEy p*5\+WO>!( …months after date||…months after date…月后付款
2 3KyCV5 ^h&I H| C!C|\$)- A>VX*xd 见票后…日付款…days after sight||…days sight
iRi{$.pVJ 1|8<H~& _IeU+tS ]4 (?BJ
见票后…月付款…months after sight||…months sight
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1 hO[3 Z^X N -w(e YK{a 同组票据set of bills
xLZd!>C vVT?h O--7<Q\ c<#<k}y 单张汇票sola of exchange||sole of exchange
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fa.0I~ ):EBgg4-N 远期汇票usance bill||bill at usance
0|D&"/.R#! OlD`uA YDmWN# 0@Kkl$O>mb 长期汇票long bill
mKq" 34F &W }<:WH~ 5.tvB ?*r!{3T ,u 短期汇票short bill
hY<{t.ws `:M^8SYrL kcB+ _ @tRMe64 逾期汇票overdue bill
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宽限日期days of grace
mCKk*5ws5" si(;y]( #ZiT- R|!B,b( 电汇telegraphic transfer (T.T)
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8psi0 邮汇postal order||postal note (Am.)||post office order||money order
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`&0? 本票promissory note (P/N)
cy~oPj]j b~7drf U l Mi.;/^ 3}&ZOO 押汇负责书||押汇保证书letter of hypothecation
\)m"3yY ZI ?W5ISdg _|isa]u\z &d`^E6# 副保||抵押品||付属担保物collateral security
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y7 X R_Dc) O2-M1sd$ 担保书trust receipt||letter of indemnity
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ug e&X>F"z2 C>|@& o1 : cp 承兑||认付acceptance
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DB 单张承兑general acceptance
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sp+# 有条件承兑qualified acceptance
:X ., 0kCQ0xB[a5 CdhSp$> !}&"W,,0 附条件认付conditional acceptance
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c.xo wFlV=!>, tGqCt9;< 5)lW 部分认付partial acceptance
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