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。
agTK= 会计报表statement of account
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0 2E([#Pzb 往来帐目account current
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$!_,. 现在往来帐||存款额current accout
SJF 2k[da hf[IEK ;>'SV~F $WM8tF?H 销货帐account sales
}(rzH}X@ W-!dMa rOhA*_EG ?xf~!D 共同计算帐项joint account
`v<f} 3_@G{O)e _BCT.ual OT"lP(, 未决帐项outstanding account
X[Y#+z4 o+R. u}| @]yQJuXA&Z p\)h",RkA 贷方帐项credit account||creditor account
_qk9o ;?#i]Bh>S ar=hx+ gFgcxe6 借方帐项debit account||debtor account
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hi$}xHa 应付帐||应付未付帐account payable
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hYJ01i Vc{/o=1u EywZIw?mjX H?ieNXP7{ 应收帐||应收未收帐account receivable
wN$uX#W| o(BYT9|.kw Y~<rQ :r[W'h_% 新交易||新帐new account
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PhhS 未决帐||老帐old account
Q9SPb6O2 ]q@rGD85K =] 6_{#Z< !Q\X)C 现金帐cash account
eDvXU_yA \q|e8k4p _zAc 5rS CA'hvXb. 流水帐running account
Ebmqq#SHjX BZ8h*|uT" \0xzBs1! q|m#IVc 暂记帐||未定帐suspense account
xy2eJJq Ykx&6M@t mOgx&ns;j `=WzG" 过期帐||延滞帐overdue account||pastdue account
+G>aj'\M| 9p!d Q x *NKC\aV`0 Va&KIHw 杂项帐户sundry account
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Ra 1WZKQeOo B]CS2LEqh 详细帐单||明细表detail account
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iYV zcbA) "dFdOb"O- uugzIV) 呆帐bad account
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0EU: u^;sx/ C]{V%jU .XZ 71E 会计项目title of account
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k,o=1I ~%::r_hQ 会计薄||帐薄account-book
$/-wgyP3m+ /61ag9pN BBZ)H6TzL xf{C'uF/ 营业报告书||损益计算表account of budiness||business report
=!Baz} FeincZ!M ` Mv5!H5l +;4AG::GN 借贷细帐||交验帐account rendered
a93d'ZE-X co(fGp#! ;Ln7_ UOOR0$4 明细帐account stated
(&a3v !S$oaCxM s}pGJ&C z.\[Va$@l 与…银行开立一户头to open an account with
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z0I.yE .LhbhUEfn KX=:)%+ 与…银行建立交易to keep account with
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6ca !ktA"Jx 继续记帐to keep account
%`<`z yf CgPZvB[ jwtXI\@MS ^FyvaO 与…有交易to have an account with
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]h 作成会计帐||有往来帐项to make out an account with
PSrt/y! Ozh^Q$>u [F9KC^%S 1V?Sj 清算||清理债务to make up an account
5IB:4zx^h Rh-8//&vZ/ yvH#1F`{q P*qNRP% 清洁帐目||与…停止交易to close ones account with
F.* snF >t6'8g"T \]d*h]
Hms t&?v9n"X 结帐to close an account
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![."xHVeL =B 4g EWR 清理未付款to ask an account||to demand an account
XC8z|A-@ "T=3mv%S Y=wP3q qytGs@p_ 结清差额to balance the account with
H?r;S 5)c J\8l%4q3 8T1DcA* /dP8F 清算to settle an account||to liquidate an account||to square an account
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审查帐目||监查帐目to audit an account
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检查帐目to examine an account
&oEq& So]FDd Q24:G |&pz,"( 转入A的帐户to charge the amount to As account
6+d"3-R. #$z -]i ,/?V+3l })u}PQ 以计帐方式付款to pay on account
U;A5-|C 9P>S[= KUqS(u t 6IaRD 代理某人||为某人on ones account||on account of one
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为自己计算||独立帐目on ones own account
PY:#F|uHS` =}o>_+" XGl13@=O TF3q?0 由某人收益并负风险on ones account and risk||for ones account and risk
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H 由某人负担for ones account||for account of one
e.YchGTQ $aI MQ[( "RX5] eJc\ 8BH)jna`Qo 按某人指示||列入某人帐户by order and for account of one
MifgRUe 2o5<nGn Mz.&d: Gqc6).tn 列入5月份帐目for May account
B148wh#r (_5+`YsV [hj'Yg 8{ M!XFb 编入某中帐项下to pass to the account of||to place to the account of
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~i>aW '\YhRU pXlBKJmW 寄出清算书to send in an account||to send in render an account
n#'',4f 3Qr!?=nf tf79Gb> nt`l6b 支票薄cheque book
T.dO0$,Q@$ 0A4| E1v<-UPbA DL!s)5!M 支票陈票人cheque drawer
S^n4aBm\+ VQx-gm8}! O5*uL{pvT{ Q&a<9e& 持票人cheque holder
;mxT>|z 5|t&qUV <aD+Ki6 8~+Msn: 不记名支票cheque to bearer||bearer cheque
3AL=*qq sjkl? _ P[oB' bu5)~|?{t 记名支票||认人支票cheque to order
AG0x) g<c^\WG iW$i%`> G ~\$Oq8 到期支票antedated cheque
8+|L ph`/? Z|wDM^Lf )pH{b]t Om{ML,d
未到期支票postdated cheque
n_2LkW<? 0evZg@JP` (ajX;/ M<7*\1 保付支票certified cheque
jzp%.4/j LEa:{s<: M$A! I2Q?7p 未获兑现支票,退票returned cheque
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pm{b 横线支票crossed cheque
.{>-.& nTlrG6 PrxXL/6 G;+0V0K 普通横线general crossing
%"V,V3kw4 @@&;gWr; BpE[9N ?yh.*,dgi 特别横线special crossing
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_ 0\A[a4crj 空白支票blank cheque
hNfL /^w dksnW! tzPe*|m< GM~jR-FZ 失效支票,过期支票stale cheque
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1zhD E2cmT$6 普通支票open cheque
ymu# u :-n4!z"k +bU(-yRy5o @m4d 4K@ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
IYPI5qCR #4?3OU# EY(4<;) *2Kte'+q 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
b9Nw98` :a2?K5 ,0O!w>u_]J E.brQx#} 支票换现金||兑现to cash a cheque
Z~<V>b /);6 j,x ?e*vvu33! iFnM6O$( 清理票款to clear a cheque
54-x 14") I;LqyzM LE"xZxe Y|bGd_j 保证兑现to certify a cheque
B _ >|Mo/ Fej$`2mRH w1Kyd?~%] oz--gA:g 填写支票数额to fill up a cheque
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E6 支票上划线to cross a cheque
?0F#\0 6Z 7$ZQ~ dpS 5 ,HNb 开发支票to make out a cheque
(s~hh e3.TGv7= f/xBR"' -M:.D3,L 签发支票,开立支票to draw a cheque||to issue a cheque
WO^h\#^n 6+>rf{5P7 3)sqAs( E^s>S,U[y 透支支票to overdraw a cheque
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[Uw\ .%o:kq@B H!N,PI?rn |2Dlw]d 背书支票to endorse a cheque
K4KmoGb ck;owGlT %rYt; 7B -kkXyO8js 请付票款||清付票款to pay a cheque||to honour a cheque
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)gjO7 9Rpj&0Is ^^Y0 \3. 支票退票to dishonour a cheque
x&sF_<[ !Lo{zTDW W`KkuQ4cM FU<rE&X2: 拒付支票to refuse a cheque
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uQ~CQg Ofn:<d 拒付支票to stop payment of a cheque
lD(d9GVm{z 8`+X6iZOQ ;^;5"nh ~"(1~7_ 提示要求付款to present for payment
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NU i''dY!2 4h|D[Cb] 见票即付持票人payable to bearer
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)7bc "l!"gc87 uzsR*x%s- Z"P{/~HG 支付指定人payable to order
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]M_)f n_5g:`Y 已过期||无效out of date||stale
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TgX5 b{(:'. X;- ,3dy 请给出票人R/D||refer to drawer
g?`w)O7v 1Eg,iTn2*x S_^ "$j r
/PsFv{8 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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SU>: 文字与数字不一致words and figures differ
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0l[;= 支票
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&98qAO]Z 时间已过account closed
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$RH 更改处应加盖印章alterations require initials
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d8|:)7PSt 时间已过effects not cleared
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MqR> L[IjzxUv 停止付款payment stopped
zm"& 8/l K?P.1H` 0ro)e~_@* d`^j\b>5( 支票毁损cheque mutilated
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\zB 汇款||寄钱to remit||to send money
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P[ ; <3w ,r 3<B{-z 寄票供取款||支票支付to send a cheque for payment
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9 n_iq85 E|#'u^`yv *,mbZE=< 寄款人a remitter
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.>)*P I#9A\.pO ""TRLs!:M ^fH]Rlx 收款人a remittee
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T<P4+#JK HD Eq q 6VRVk7" 国外汇票foreign Bill
]5c| vrh}X[JEw' $yRbo'- S tn[M| 国内汇票inland Bill
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@I1M {_PV~8u 跟单汇票documentary bill
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}?"f#bI 空头汇票accommodation bill
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Kcr #kk_iS>8 _/7[=e}y wXfy,W 原始汇票original bill
WF_G GF{ lAV6z%MmM Q-BciBh$ 0G;RMR ':5 改写||换新票据renewed bill
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5_MSPm +n1}({7m 6<FJ`l]U9 即期汇票sight bill||bill on demand
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Z9 …days after date||…days after date…日后付款
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Ch XA>@0E>1r i5V ly'Q PJ9JRG7j …months after date||…months after date…月后付款
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_a6 '^}l|( Aln\:1MU CQ6Z[hLWF 见票后…日付款…days after sight||…days sight
O" n /.` ?5"~V^L3 6d` 6=D: )=ZWn,ZB 见票后…月付款…months after sight||…months sight
]`]m41+w m3K8hL/ ppfBfMX =@&]PYv 同组票据set of bills
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5Yn tJ[Hcx*N V 1;n5YL 单张汇票sola of exchange||sole of exchange
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jats)!: 远期汇票usance bill||bill at usance
Mryi6X T qtD3<iWV YM/^-[k3 cPkN)+K 长期汇票long bill
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y~N I4gyGg$H a/{T;=_GY 短期汇票short bill
'72ZLdi}- 2Pasmh R/A40i >Ix)jSNLgo 逾期汇票overdue bill
Hq< Vk.Nk 2Cj?k.Zk C/tn0 J'.U+XU 宽限日期days of grace
G}AfCd4 SP97Q- =0MW+-
gBf%9F 电汇telegraphic transfer (T.T)
[#$z.BoEo [D^KM|I%+ }q)oLC y`! 3Z} 7 邮汇postal order||postal note (Am.)||post office order||money order
"#qyX[\ C$b$)uI; xW#r)aN]p Cj31' 本票promissory note (P/N)
w<tr<Pu' [x'xbQLGd 1wi{lJaz ;sS N 押汇负责书||押汇保证书letter of hypothecation
S6`4&0' U;LbP-{B 2~K.m@U}!Z e{>X2UNW 副保||抵押品||付属担保物collateral security
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担保书trust receipt||letter of indemnity
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e4 承兑||认付acceptance
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o{|^< R]0awV1b ?A3pXa 单张承兑general acceptance
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!MDg_oHd EdhT;! YrS%Yvhj0 有条件承兑qualified acceptance
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$21+6 附条件认付conditional acceptance
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U=~q 部分认付partial acceptance
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