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。
[0MNq]gxf 会计报表statement of account
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Y Ui|z#{8& QNWGUg4*& c]}F$[>oN' 往来帐目account current
XSHK7vpMf 4M*Z1 ]sLdz^E3D !:baG]Y 现在往来帐||存款额current accout
=hY9lxW x/NjdK z;wOtKl5r fQQj2>3w 销货帐account sales
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{"=/ :_k5[KT.]9 uo9FLm 共同计算帐项joint account
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% ZSvU1T8 未决帐项outstanding account
>)^Q p- k@Qd:I;; %\^VxM o4U0kiI@ 贷方帐项credit account||creditor account
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Uz=OTM Y6G`p UMUG~P&@ 借方帐项debit account||debtor account
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X6<Ds'I Z\r?>2 应付帐||应付未付帐account payable
d k/f_m O@HL%ha r17"i.n " %
l`` 应收帐||应收未收帐account receivable
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K2{6{X= XM f>B| 新交易||新帐new account
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v1.+ )LAG$Cn >N~orSw% 未决帐||老帐old account
`*WzHDv5p K;7ea47m N !&},h= tH=jaFJ 现金帐cash account
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Q7T os n ,kD* wEZieHw
流水帐running account
vM?,#:5 .B?fG)'WsF Qe =8x7oIP CC)Mws+2 暂记帐||未定帐suspense account
3/y"kl:<- !Qq~lAJO; Q[c:A@oW )# v}8aL 过期帐||延滞帐overdue account||pastdue account
G/ H>M%M !5
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2 }Te+Rv7{E 杂项帐户sundry account
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B<7]\\M ):\+%v^ E~c>j<'-"< 详细帐单||明细表detail account
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`n'W 呆帐bad account
L|8&9F\ EMPujik- m2HO .ljc a4XK.[O 会计项目title of account
Pv|sPIIB7 P6")OWd ydMhb367| 558!?kx$ 会计薄||帐薄account-book
F$ckW'V {113B) `_sKR,LhB MP_/eC ; 营业报告书||损益计算表account of budiness||business report
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+X4`T r`$P60,@C K#Xl)h}y7 借贷细帐||交验帐account rendered
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V_4wO k(xB%>ns Kpkpr`:)] 明细帐account stated
^A=2#j~H\ !C(PfsrR/ (Vn3g ra RBHU5]5 与…银行开立一户头to open an account with
^x Z=";eq nchpD@'t *to#ZMR;! 0$i\/W+ 与…银行建立交易to keep account with
+Ht(_+To1 )=cJW(nfP qC-4X"y+ %_G '#Bn< 继续记帐to keep account
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hOYX cG (%P$ 与…有交易to have an account with
!^EA}N.u cYvt!M\ed `<#O8,7` pU<GI@gU 作成会计帐||有往来帐项to make out an account with
2&=CC4<!d q,OCA\ >|0I\{C 5=fS^]- F 清算||清理债务to make up an account
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lk`|u$KPz A"0Yn(awWu <<V"4 C2 清洁帐目||与…停止交易to close ones account with
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p( PI?]X Bc`L]< >p`i6_P0P/ 结帐to close an account
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B) 清理未付款to ask an account||to demand an account
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J 7jr+jNsowj b&]z^_m) N8,g~?r^ 结清差额to balance the account with
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$@w,9J\ f(\S+4 清算to settle an account||to liquidate an account||to square an account
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c^\2 ~@e=+Z -=n!k^?lK y-S23B( 审查帐目||监查帐目to audit an account
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K >>M7#hmt |+Z-'k~Q wod(P73? 检查帐目to examine an account
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G7 b?<@ -~*kAh =L;g:hc< 转入A的帐户to charge the amount to As account
[h>A<O 4F<was/ $7-S\sDr |oQhtk8. 以计帐方式付款to pay on account
E_P,>f Z`Jt6QgW QyrB"_dm G @]n(\7Y 代理某人||为某人on ones account||on account of one
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k 为自己计算||独立帐目on ones own account
Fh&USn" #iRd2Qj% FuAs$; z uo:yaO 由某人收益并负风险on ones account and risk||for ones account and risk
$O fZp<M QHsJo|. &g=6K&a$a Gz--C( 由某人负担for ones account||for account of one
"|N0oEG& ~wcp&D kX*.BZI}C !
GtF%V 按某人指示||列入某人帐户by order and for account of one
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%C 列入5月份帐目for May account
%fXgV\xY NFG~PZ`6R B- |C%~fe A6xN6{R! 编入某中帐项下to pass to the account of||to place to the account of
DZ:$p. YllW2g: UnyJD%a ;g?o~ev 8 寄出清算书to send in an account||to send in render an account
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>#`{(^ jS|jPk|I. 支票薄cheque book
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6_Qm M?DXCsZ,)s &O5&pet 支票陈票人cheque drawer
RGBntp% Sg(\+j= (m')dSZ MB6lKLy6~ 持票人cheque holder
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A{,2CYc 不记名支票cheque to bearer||bearer cheque
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0uL^{B @y|JIBBRc " "CNw-^t V9;IH<s: 记名支票||认人支票cheque to order
Lp+?5DjLT ph3dm\U. JP]-a!5Ru #-PUm0| 到期支票antedated cheque
-(E-yCu #BI6+rfv| ;F/s!bupCM WVx^}_FD0 未到期支票postdated cheque
/vqsp0e"H vfh\X1Ui} y p pZ@ uzT>|uu$ 保付支票certified cheque
//#]CsFiP .0dx@Sbv i>=y3x" 1R#1Fy% 未获兑现支票,退票returned cheque
uTmT'u:} h~#.s*0.F I.1(qbPkF+ TezwcFqH 横线支票crossed cheque
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M }5u; '>$ sb%l N 普通横线general crossing
[t]q#+Zs J^mm"2 Lnl-han% 2K2*UC`f 特别横线special crossing
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4 3`ze<K(( p8z"Jn2P B,A\/%< 空白支票blank cheque
#/WjKr n .j`8E^7< oN(F$Nvk 1tH#QZIT 失效支票,过期支票stale cheque
pF:C i]0$7s9! N0(($8G
'>% c@C[ 普通支票open cheque
}ct*<zj[~u 5:l"* m8&XW2S H&0S 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
w%kaM= 62>/0_m5 o6S`7uwJ*/ cqb]LC 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
2Zi&=Zj" uF]+i^+ }-paGM@'Nd E>qe hs,g 支票换现金||兑现to cash a cheque
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GoG_4:^#h 清理票款to clear a cheque
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9.,# GI#TMFz3 保证兑现to certify a cheque
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RCN<! LP}YHW/ 填写支票数额to fill up a cheque
"4i_} ps=QVX)YP m{0u+obi&w 7:&a,nU 支票上划线to cross a cheque
u2Qs}FX O}"fhMk XBHv V05mv lV2MRxI 开发支票to make out a cheque
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2s?> .s<tQU 签发支票,开立支票to draw a cheque||to issue a cheque
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c)=UX_S! w^QqYUL${ 透支支票to overdraw a cheque
TZk.h8 Z(fhH..T` %q,^A+= @7<m.?A! 背书支票to endorse a cheque
eFCXjM =;HmU.Uek% 5V/CYcO 1oIu~f{` 请付票款||清付票款to pay a cheque||to honour a cheque
{1`n^j(> J*O$)K%Hx ;= {Z Bx Q Ph6
p3bg 支票退票to dishonour a cheque
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_d/ZaCx'i MHKB:t]hA 拒付支票to refuse a cheque
@;@Wt`(2a QYTwGThWR 1_.#'U> %uLyL4*L(p 拒付支票to stop payment of a cheque
y7#4Mcc`~ z?8Sie |qsY0zx K1>(Fs$ 提示要求付款to present for payment
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k#6N. 见票即付持票人payable to bearer
^@..\X9 7'xds :WBl0`kW]4 DY%#E9 支付指定人payable to order
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wc'K=;c 已过期||无效out of date||stale
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"6@3 请给出票人R/D||refer to drawer
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" /aB9pD+% %lU$;cY &j7l#Urq 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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g 文字与数字不一致words and figures differ
TY|]""3f9 :I }_ Uq6..<# `&U ['_% 支票
?%HtPm2< %
k|7XC@i]% 时间已过account closed
VRoeq { ;G3{ e _dEf@== u[oYVpe)IG 更改处应加盖印章alterations require initials
Q'^]lVY iV71t17 ASLRP y*6r&989 dR_hPBn/@
2g^Kf,m 时间已过effects not cleared
hGF(E* m-a_<xo *#;r
p~ ^dP@QMly6 停止付款payment stopped
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NF2w qD#-q vn _wf"E(c3D 支票毁损cheque mutilated
0r=Lilu{q nx,67u/Pb fK^FD&sF h3xX26l 汇款||寄钱to remit||to send money
N1(}3O v.v3HB8p 9#6ilF:F |_~BV&g,N 寄票供取款||支票支付to send a cheque for payment
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Z[`J'}?| :"O=/p+*Us 寄款人a remitter
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"/oo p9_45u`u2 ;wprHXjq ^ I,1kl~i 收款人a remittee
foE2rV/Y M7,|+W/RK h2aJa@;S Zml9ndzT 国外汇票foreign Bill
x)vYc36H JEBo!9 K{>O.5 +Mm0bqNN 国内汇票inland Bill
P!YT{} ieS5*@^k N??<3j+Iu fBd +gT\S 跟单汇票documentary bill
#0Oqw=F 7@tr^JykO >Q5E0 !] |Be.r{l 空头汇票accommodation bill
_TQt!Re`, 3y 3
U`Mo 7P|(j<JX6' //Tr=!TQu 原始汇票original bill
/e{Oqhf[n R!pV`N !>S'eXt [V
jd)% 改写||换新票据renewed bill
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Rb#Z\e}e- ={L:q8v) 6lWO8j^BN 即期汇票sight bill||bill on demand
:f/ p5c P<4jY?. H#Og0gEE}5 At bqj? …days after date||…days after date…日后付款
rX{|]M":T UN>hJN;c KP<J~+_ik o!\O) …months after date||…months after date…月后付款
&aF_y_f\ MzG(+B *=|i" Yaa
M-o 见票后…日付款…days after sight||…days sight
|g'sRTKJ nM0nQ{6 =v;-{oN! \
I?;% 见票后…月付款…months after sight||…months sight
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*?VqZn 同组票据set of bills
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sr3 单张汇票sola of exchange||sole of exchange
Q^p@ 1I PO%]Jme EhD|\WLx! nL:vRJr-$ 远期汇票usance bill||bill at usance
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]a> 长期汇票long bill
ynDx'Q* N' c~tSt.^WX cLYc""= Zgg 7pL)#c 短期汇票short bill
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87 逾期汇票overdue bill
O?2<rbx ]Z84w!z )Xh_q3= Ov<3?)ok 宽限日期days of grace
Fhsmpe~ %&]}P;& V!opnLatYS Gz6GU.IyQy 电汇telegraphic transfer (T.T)
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'F) nEp'l.T ILO+=xU 邮汇postal order||postal note (Am.)||post office order||money order
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dOT/%Ux 本票promissory note (P/N)
m+m6"yE#_ NSgHO`gU8 j0%0yb{-^ RYV6hp)| 押汇负责书||押汇保证书letter of hypothecation
eFnsf}(Iy 8x9kF]= QlS5B.h, ATzNV=2s 副保||抵押品||付属担保物collateral security
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B a?Y1G3U' 担保书trust receipt||letter of indemnity
`;_tt_ kr*c?^b Ad,r(0a LZ >b["T+ 承兑||认付acceptance
ft'iv BH-[q9pf >#:/
GN? a`-hLX)~Z 单张承兑general acceptance
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%"RL r$#G%FMv 有条件承兑qualified acceptance
O|>1~^w 87K)qsv8 FR}H$R7# 4v|/+J6G 附条件认付conditional acceptance
E~>6*_? ~^^ey17 yo*iv+l @"I#b99 部分认付partial acceptance
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