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。
AT
- 会计报表statement of account
*?x[pqGq }08Sv=XM
'h#>@v> } iI$;%uY3g 往来帐目account current
_x]q`[Dih Vwpy/5Hmp p_EWpSOt7 w gkY\Q 现在往来帐||存款额current accout
bNG7A[|B E G J/r iTVepYv4m XNr8,[c 销货帐account sales
wl0 i3)e: ~93#L_V_O Ol)M0u 0/JTbf. CX 共同计算帐项joint account
`G<|5pe hr?0RPp} ~0YRWM ; m~`f0 未决帐项outstanding account
Dq<!wtFG[ | E\ u l:14uWu| jMP;$w 贷方帐项credit account||creditor account
2!nz>K =GL^tAUJ ]owcx=5q%' W0LJXp-v 借方帐项debit account||debtor account
+-PFISa<r gCZm7dgo t]XF*fZH p&lT! 5P!A 应付帐||应付未付帐account payable
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h 应收帐||应收未收帐account receivable
PX5U) W744hq@P% X-F:)/$xG 0GcOI} 新交易||新帐new account
#RWmP$+#= <xwaFZ xeKfc}:&z i,mo0CSa 未决帐||老帐old account
2T-3rC) 8C5*: x9l <*+Y]= VcORRUp 现金帐cash account
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06mn |K'7BK_^J o(Q='kK 流水帐running account
: G0^t Yzih-$g )WbE -m dk@iAL*v 暂记帐||未定帐suspense account
pTE.,~-J^j m$A-'*' ~uw eBp~O Yp6%
@c6\ 过期帐||延滞帐overdue account||pastdue account
r=ht:+m !345 K~jN"ev -3Auo0 杂项帐户sundry account
k^Uk=)9 jHM}({)- --g?`4 2D"\Ox 详细帐单||明细表detail account
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A|q \:_!! (!dwUB Kz9h{Tu4 呆帐bad account
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mU r]O8|#P,Z$ d>jRw V>B*_J,z. 会计项目title of account
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*egAx 会计薄||帐薄account-book
Bt1&C?_$T & <Jvaf_= .>|]Lo(=l vV /fTO 营业报告书||损益计算表account of budiness||business report
] KR\<MJK rR3(yy0L ^|h})OHV ^]1M8R, 借贷细帐||交验帐account rendered
=]hPX l@nG?l # O{44GB3 UY*[='l!) 明细帐account stated
* 57y.](w cT,5xp"a pk2}]jx" ^g*2jH+ 与…银行开立一户头to open an account with
<P)0Y u {;Ispx0m U{~R39 pxO?:B 与…银行建立交易to keep account with
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5|_G2Y" F!qt#Sw!\ 继续记帐to keep account
aBx8wl*Vm YF(TG]?6 L?p,Sy<RI lhLE)B2a2 与…有交易to have an account with
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;$;G* Kg MW 作成会计帐||有往来帐项to make out an account with
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K 清算||清理债务to make up an account
^qD@qJ =;"$t_t 3gzcpFNqX d)X6x-( 清洁帐目||与…停止交易to close ones account with
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^6[o$eY3 8C!D=Vhh msiftP. 结帐to close an account
Sxw%6Va]p 4,pS C .|g67PH= +8etCx 清理未付款to ask an account||to demand an account
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)137u]P }R -azN; j,c8_;X! nQW`X=Ku 结清差额to balance the account with
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Yh^ A&~<qgBTp ~J:"sUR <M4Qc12jP 清算to settle an account||to liquidate an account||to square an account
[rt+KA (Mw<E<f xRx8E;Q@h? H _%yh,L 审查帐目||监查帐目to audit an account
^,.G<2Kx& ix=H=U]Q{ }4n?k'_s? {} 11U0 检查帐目to examine an account
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] _(<D*V[ C/!c? $J 转入A的帐户to charge the amount to As account
ages-Z_X &E>zvRBQ xgeKz^, ?/,sKF74i 以计帐方式付款to pay on account
LBlaDw `Oc`I9 L8FLHT+R- Gv};mkX[N 代理某人||为某人on ones account||on account of one
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mxrz[ 为自己计算||独立帐目on ones own account
G1d!a6> \y%:[g}Fvw W_zAAIY_Y vh~:{akR 由某人收益并负风险on ones account and risk||for ones account and risk
>qSaF {bUd"Tu wb>>bV+U o9:GKc 由某人负担for ones account||for account of one
xCd9b:jG +C{ %pF l|[8'*]r! OudD1( )W 按某人指示||列入某人帐户by order and for account of one
cN> z`xl 7b2N'^z} J@{yWgLg q1nGj 列入5月份帐目for May account
xpf\S10e J! @$lyH nx(O]R,Sw 7]q$sQ 编入某中帐项下to pass to the account of||to place to the account of
%EuXL% B p1=sDsLL ql%>)k /x XB &-k<C 寄出清算书to send in an account||to send in render an account
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`nO!_3 (YjY=F 支票薄cheque book
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AW(? 支票陈票人cheque drawer
N~-N Q -IR9^) *R*Tmo" Te"<.0~1 持票人cheque holder
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-c Pl=X<Bp 不记名支票cheque to bearer||bearer cheque
$4V ~hI4 9-+6Ed^2 46'EZ@#s }6P]32d 记名支票||认人支票cheque to order
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l7 GA6)O-^G 0\AYUa?RM 到期支票antedated cheque
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Nr=M^Zn @ :i>q$aF 7581G$@ym 未到期支票postdated cheque
:L9\`&}FS 5:f}bW* l\5}\9yS d]h[]Su/? 保付支票certified cheque
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%.I=| W K#lE&V3 H7)(<6b,z vKDPg p<j 未获兑现支票,退票returned cheque
U %Aj~K^b &hs)}uM&$ $g#j, 7,|-%!p[ 横线支票crossed cheque
Hux#v>e }6eWdm!B udg;jR-^ ^zqz$G# 普通横线general crossing
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^H=E 特别横线special crossing
CQ sVGn{x }(J6zo9(x 9 VkuYm,3 ,Mc}U9)F 空白支票blank cheque
eUqsvF}l! z;'"c3qG8 +YhTb @q5!3Nz 失效支票,过期支票stale cheque
,[+gE\z{{u ~&k1P:#R y{K~g<VL Abce]-E 普通支票open cheque
X>F/0/ ;wDcYs V# w$|B\ qVJV 9n 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
" S#0QH%5 ~mK9S^[ i/oaKpPN 1NN99^q 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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Iq: jbC7U9t7 -YHlVz 支票换现金||兑现to cash a cheque
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E[2c`XFd8 清理票款to clear a cheque
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lh~!cOm\=E 33[2$FBf ;% !'K~ 保证兑现to certify a cheque
E+>Qpy $+S'Boo Q?7UiTZ B4[onYU 填写支票数额to fill up a cheque
A(Ugam~} 8K6yqc H x1$fkNu @(Ou;Uy 支票上划线to cross a cheque
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Y7/ 开发支票to make out a cheque
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?$pp% }LDDm/$^} 签发支票,开立支票to draw a cheque||to issue a cheque
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aK >=6tfLQ 透支支票to overdraw a cheque
/V2^/`&;a Y%|f<C)lx2 @aY 8VL7C0 O|?>rK 背书支票to endorse a cheque
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x} [[Qu|?KEa 请付票款||清付票款to pay a cheque||to honour a cheque
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_u=H 支票退票to dishonour a cheque
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y:C<> ^6Hfq^ejt oOmPbAY 拒付支票to refuse a cheque
EUu"H` E+ arrNx|y kDS4 t?Ig F%+/j5~^ 拒付支票to stop payment of a cheque
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MHpPb{^ 提示要求付款to present for payment
uqXvN'Jr >|/NDF=\s M`9qo8zCi iLws;3UX;x 见票即付持票人payable to bearer
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k*w]a &BFW`5N cuB~A8H#} 支付指定人payable to order
|Eu_K` (l TM5qC -*_D! %kxq" =3 已过期||无效out of date||stale
6p1\#6#@ o6'I%Gs %r=uS.+hrF Tu?+pz`h 请给出票人R/D||refer to drawer
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|F4@ hJ (Q^Z 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
N&]v\MjI62 ug.mY= n' +%OINMo.A lF2im5nZ? 文字与数字不一致words and figures differ
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Ik *!$4 osoreo;V^ 支票
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{KxeH7S 时间已过account closed
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o} 更改处应加盖印章alterations require initials
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=Mzg={)v 时间已过effects not cleared
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@{rkp lM86 *g 'l MUhC6s\F 停止付款payment stopped
d rnqX-E; X^r5su? 6vbWe@#U/ ,24NMv7 支票毁损cheque mutilated
kTb.I;S 4.I6%Bq$ K{.s{;# x|d Xa0=N_ 汇款||寄钱to remit||to send money
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JkM:iR 7-6Z\.- }`8g0DPuD9 寄票供取款||支票支付to send a cheque for payment
x%23oPM %C\Q{_ AS '%_1eaH #4%4iR5% 寄款人a remitter
]W7(}~m jb~a z $/90('D JZQkr 收款人a remittee
(Z"QHfO' (f#QETiV ^h{AAS> a\S"d 国外汇票foreign Bill
U_v{Vs Sj]k5(& )X@Obg _QbLg"O 国内汇票inland Bill
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Y VgtWT`F.I 跟单汇票documentary bill
rUEoz |e4a .281;] = k$UgTZ Y:[WwX| 空头汇票accommodation bill
o90SXa&l/ CB<1]Z &sR=N60n j!q5 Bc? 原始汇票original bill
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{ Rn~FCj,- ;F9<Yv 改写||换新票据renewed bill
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)] [/hS5TG|7 即期汇票sight bill||bill on demand
FL% GW: _+g5;S5 .CdaOWM7 RmxgCe(2a …days after date||…days after date…日后付款
2ME"=!&5 Z m9 e|J XIh2Y\33ys LWHP31{R …months after date||…months after date…月后付款
@GqPU,RO G3n* bv x- kCNy s,m+q) 见票后…日付款…days after sight||…days sight
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YW"}hU 见票后…月付款…months after sight||…months sight
h^^zR)EVb v39`ct= e wLC!vX.S x?Z)q4 同组票据set of bills
zIt-mU vl*CU"4 ;ZXP*M9 ^I3cU'X 单张汇票sola of exchange||sole of exchange
J01w\#62pQ 1MHP#X;| "}Kvx{L8 A`<#}~A 远期汇票usance bill||bill at usance
$fhrGe s<gZB:~ o6sL~*hQ !R;P"%PHV 长期汇票long bill
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y^ z_R^n#A~r Mf7Q+_! 短期汇票short bill
+jYO?uaT Cnd70tbD ) WRU/^g3O@' {9U<! 逾期汇票overdue bill
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@ 0fA42*s; JPfNf3<@My 宽限日期days of grace
B04%4N.g"X J9S9rir& 5w"f.d' "6_#APoP 电汇telegraphic transfer (T.T)
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Z 邮汇postal order||postal note (Am.)||post office order||money order
cnvxTI< bcL>S$B !t "uNlN }MP2)6 本票promissory note (P/N)
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M_e\ 押汇负责书||押汇保证书letter of hypothecation
k1Zu&4C\ J0zudbP =<fH RX` c\FyX\i 副保||抵押品||付属担保物collateral security
zrk/}b0j rg+28tlDn vLn<=. u^a\02aV[ 担保书trust receipt||letter of indemnity
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承兑||认付acceptance
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bX) MbLG8T:y 1<A+.W Gir_.yc/ 单张承兑general acceptance
>0)E\_ u @z"Zj 3ti >C"cv^%c GDw4=0u- 有条件承兑qualified acceptance
i,rP/A^q (bt^L3}a pC(AM=RY! 3~6F`G 附条件认付conditional acceptance
ac>}$Uw) 8=gr F Fp4?/-] /-z_"G 部分认付partial acceptance
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