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。
7Cbr'!E\_V 会计报表statement of account
g jzWW0C u47`&\ q(L.i)w$ 3bjCa\ " 往来帐目account current
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&{N| C3~~h|: `Mcg&Mi~ RAws{<6T- 现在往来帐||存款额current accout
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tHJG5 H\N}0^ea mH5>50H; 销货帐account sales
`P-d. M6Oa 8bO+[" c a?PH`5O PMW@xk^<Y 共同计算帐项joint account
SW+;%+` p9mGiK4! w'VuC82SZ [7[Qw]J 未决帐项outstanding account
]#rV]As }J92TV 4mEJu BI<9xl]a 贷方帐项credit account||creditor account
FeQo,a |TkicgeS :`"-Jf !dcvG9JZ 借方帐项debit account||debtor account
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{`^c &jQqlQ j I,,SR" 应付帐||应付未付帐account payable
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应收帐||应收未收帐account receivable
{#`wW`U^ !8W0XUqh+ u|u)8;'9( ~|ZAS] 新交易||新帐new account
TL7qOA7^X Us2> 5 :\ a>,_o(]cW yv>uzb`N 未决帐||老帐old account
Pc5C*{C B4+u/hkbh? Nlwt}7 A=e1uBGA 现金帐cash account
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,n/yH TeR bW a\Gd;C ^` 流水帐running account
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@T9. -4F}I3I 暂记帐||未定帐suspense account
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CF xo ,pf\g[tz OPqhdqo Nt?=0X|M 过期帐||延滞帐overdue account||pastdue account
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/i EQZ/v gho V|HO*HiB3 杂项帐户sundry account
2\+N<-(F5 -O/[c 0QrRG$<4X 2~r2ErtS 详细帐单||明细表detail account
'%*hs8s i??+5o@uTF 4 EA$<n(A- QqBQ[<_ 呆帐bad account
kXUJlLod H/8u?OC fLSDt(c', 0D `9 会计项目title of account
$`t2SD l-h[I>TW z\K% <+b~E, 会计薄||帐薄account-book
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2r?b/g a8k`Wog _@y9=e 营业报告书||损益计算表account of budiness||business report
p_apVm\t_ Nr]guC? rE ATmyoN2@> j-FMWEp 借贷细帐||交验帐account rendered
~HtD]|7 G'nSnw /!/Pk'p=/ k{ZQM 明细帐account stated
P(C5@x(Z H{EZ} *{M4 61HJ% XQ}7.u! 与…银行开立一户头to open an account with
< mFU T %6M%PR~u Rx.5;2m "(';UFa 与…银行建立交易to keep account with
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=W Z*NTF:6c X .K*</(g 继续记帐to keep account
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_KX {\LLiU}MJC ~rAcT6# F)/4#[ 与…有交易to have an account with
W}(T5D" 3x B LZ<"npn s,Fts3+ _Ii=3Qsf 作成会计帐||有往来帐项to make out an account with
ZHoYnp-~z !)}z{,Jx n1'i!NWt 2:yXeSeA 清算||清理债务to make up an account
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O%&N6U aouYPxA` !l6ht{ 清洁帐目||与…停止交易to close ones account with
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F'g c<q~T >
0k 结帐to close an account
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hyY+{% 清理未付款to ask an account||to demand an account
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plNw>rFa 结清差额to balance the account with
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_ 清算to settle an account||to liquidate an account||to square an account
zMO xJ yK_$d0ZGE~ |H5$VSw Yb:F,d-Ya 审查帐目||监查帐目to audit an account
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检查帐目to examine an account
sLK$H|%>m )}i2x:\|_ jHx\YK@e\ b%VZPKA; 转入A的帐户to charge the amount to As account
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(Z*> Gxt6]+r 以计帐方式付款to pay on account
f\Q_]%^W v~YGef;D B!)Tytm9u @%^h|g8>Fu 代理某人||为某人on ones account||on account of one
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6 为自己计算||独立帐目on ones own account
P|;f>*^Y T?7++mcA iN5[x{^t * C*aH6* 由某人收益并负风险on ones account and risk||for ones account and risk
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vU6 由某人负担for ones account||for account of one
c/Li,9cT' (/!zHq !H6X%hlk _gl1Qtv@rf 按某人指示||列入某人帐户by order and for account of one
LO38}w<k /?}2OCq QEF$Jx Ejyo
oO45 列入5月份帐目for May account
:fnK`RnaQ SPtx_+ Q)S pxW*kS Fn{Pmo*rs 编入某中帐项下to pass to the account of||to place to the account of
3XNk*Y[5 8cuI-Swz lA4TWU (] @H}Hjg_>m 寄出清算书to send in an account||to send in render an account
$|AasT5w v8C4BuwA *0<)PJ T Fj"/jdM 支票薄cheque book
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43ha 4Ofkagg C3(h j 支票陈票人cheque drawer
as[! 9tB] ieXi6^M$ {*K$gH$ =uR3|U(.|u 持票人cheque holder
Mu6DTp~k gq="& g1Osd7\o $ k_6 不记名支票cheque to bearer||bearer cheque
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K'f2S T>J ,kh O9AFQ)u 记名支票||认人支票cheque to order
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iLX }^^c/w_ 到期支票antedated cheque
>B;KpO"+m [.&n,.k ^1_CS* $KlaZ>Dh 未到期支票postdated cheque
Fqh./@o e&!8UYP =T1Xfib q4,/RZhzh 保付支票certified cheque
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F DgB;6Wl ImbA2Gcs d ,.=9 未获兑现支票,退票returned cheque
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\ d1'= \PYr 横线支票crossed cheque
P!!O~P \C4wWh-A '%o^#gJ p ln8es{q 普通横线general crossing
m!=5Q S3Z 1qBE|PwBp q+cD NQqNBI?cr 特别横线special crossing
$aN%[ 5".bM8o $RU K<JN$6 [jrfh>v 空白支票blank cheque
MH0wpHz v5U'ky: i'\-Y]?[ 2b-g`60< 失效支票,过期支票stale cheque
S\!vDtD@ VN'\c3; IreY8.FND @]p{%" $ 普通支票open cheque
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OYzo 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
'?g&);4)k- gQJLqs"F CF@*ki3X o$V0(1N 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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fNfa.0s 支票换现金||兑现to cash a cheque
R0LWuE%eD _*b`;{3 ]cVDXLj$ E'5KJn;_7 清理票款to clear a cheque
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t%0c$c 保证兑现to certify a cheque
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YMU""/( %[M0TE=J ^:}C,lIrG 填写支票数额to fill up a cheque
n&zEYCSI A1`6+8}o;b <5P*uZ &K(y%ieIJ 支票上划线to cross a cheque
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)Q>Ao. Z @ef2y; (n7{?`Yid 开发支票to make out a cheque
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签发支票,开立支票to draw a cheque||to issue a cheque
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z!18Jh 透支支票to overdraw a cheque
~(huUW pV;0Hcy <t*<SdAq>` Cc,V ] 背书支票to endorse a cheque
-.ZP<,?@F yWE\)]9 '}B"071)< 2FV@?x0po 请付票款||清付票款to pay a cheque||to honour a cheque
m<kJH<!j M_.Jmh<&& yNn=r;FZQ x?0K' 支票退票to dishonour a cheque
}Nwp{["}]L }4H}*P> + @:#J^CsM+' aNNRw(0/ 拒付支票to refuse a cheque
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1d*zySL c00rq ~<K 拒付支票to stop payment of a cheque
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OVU)t] /x$JY\cq` N5ZOpRH{ 提示要求付款to present for payment
Dm8fcD }1~9i'o%Z (xVx|:R[<H @xa$two 见票即付持票人payable to bearer
/j4G} rKI<! un -h%-e| VP^Yf_ 支付指定人payable to order
F ]Zg $x]/|u/9 "J2q|@. ;v2eAe@7 已过期||无效out of date||stale
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H~ka N[Ei%I 请给出票人R/D||refer to drawer
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rP[y xS5 -m6/ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
TNA7(<"fV| q oi21mCn *?HoN;^ Fb8d=Zc 文字与数字不一致words and figures differ
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Hz 支票
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*.k*JsU~B 时间已过account closed
EA8plQ~GtE V@-Q&K# {cIk-nG-_ h4|}BGO 更改处应加盖印章alterations require initials
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Qg(;>ops 时间已过effects not cleared
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3x+=7Mg9 };9s8VZE 停止付款payment stopped
'b}RFzEn _u$DcA8B _LC*_LT_ j<0;JAL 支票毁损cheque mutilated
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Q5 Xnjl {` Y3&,U 汇款||寄钱to remit||to send money
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B 寄票供取款||支票支付to send a cheque for payment
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79^b n(eo_.W2| vCJa%} 寄款人a remitter
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Iy _> 收款人a remittee
ui#nN <Y?Z&rNb a?r$E.W'& Er
j{_i?R? 国外汇票foreign Bill
Nr2,m"R{ (ub(0 h0j g%S/)R,,ct PN]hG,q*4O 国内汇票inland Bill
M`'DD-Q M3@qhEf?vk ( s4W& >(igVaZ> 跟单汇票documentary bill
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q [ R+M .5 空头汇票accommodation bill
HOWpTu( *.>@ Q`AlK"G, hwXsfh | 原始汇票original bill
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T{+a48,; |LQ%sV 改写||换新票据renewed bill
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8Lk |*g#7YL #n|5ng|CJ ]9w)0iH 即期汇票sight bill||bill on demand
E#(e2Z= W9w(a:~hY Ah7"qv'L\ ]YhQQH1>] …days after date||…days after date…日后付款
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$^/$N …months after date||…months after date…月后付款
Z!|r> ZXYyG`3+ zi6J|u v0 :n:q 见票后…日付款…days after sight||…days sight
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m3b T]&?^QGAZ _%2ukuJ ` 见票后…月付款…months after sight||…months sight
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`x+wWe A)n_ST0 A~vx,|I 同组票据set of bills
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iJM+, w@,p` \D z? h 9;7"S.7AV 单张汇票sola of exchange||sole of exchange
:~8@fEKb{ 06AgY0\ *Ts$Hj[ X+A@//,7 远期汇票usance bill||bill at usance
tUULpx.h J Y8Rk= ]h`*w 56s%Qlgx 长期汇票long bill
)YEAk@h@ +:jonN9d uNuFD|aQ. cb)7$S 短期汇票short bill
$nmt&lm ZXb{-b?[` 7=?!B#hm! 5<PNl~0 逾期汇票overdue bill
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q. G9okl9;od 宽限日期days of grace
y'^U4# ( rMIX{K)'f sHBTB6)lx c8mh#Tbl 电汇telegraphic transfer (T.T)
T:{&eWH HJg&fkHn1 rM= :{ MCibYvc[ 邮汇postal order||postal note (Am.)||post office order||money order
dYD;Z<l uQ_C<ii"W %b*N.v1+ $ dI
mA 本票promissory note (P/N)
m0^ "fMV J7",fb e6_8f*o|s R$l-
7YSt 押汇负责书||押汇保证书letter of hypothecation
ZHZxr Hm>cKPZ) %+Nng<_U\T )s:kQ~+ 副保||抵押品||付属担保物collateral security
;Z0&sFm g9^\QYh! G.L}VpopM !$1qnsz 担保书trust receipt||letter of indemnity
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<2.i_ ,h1\PT9ULY oZ/"^5 Ek `bPQ5 承兑||认付acceptance
_PPC?k{z! WynTU? EmO[-W|2 fh)eL<I 单张承兑general acceptance
K!ogpd&X& n[!QrEeR}, %>+lr%B XYP
RMa? 有条件承兑qualified acceptance
n6Uh%rO7S| vzfMME17 g)Hsd0 ;rT/gwg! 附条件认付conditional acceptance
WG A&Lr _I; hM V2?{ebx` T'7>4MT( 部分认付partial acceptance
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