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。
[2nPr^ 会计报表statement of account
"$|ne[b2 J.n-4J#@ r r(UE G1/ 往来帐目account current
2R`}}4<Z HH'5kE0;d Z;J{&OJ3qM rfhvd wwD 现在往来帐||存款额current accout
Z+C&?K oOHr~< f}+8m .g2 @8V~&yqq 销货帐account sales
Dhp|%_> *\F,?yU nWv6I& zNJ-JIo% 共同计算帐项joint account
W&Kjh|[1QZ 7|q _JdKoU o'p[G]NQ1o +v"%@lC}; 未决帐项outstanding account
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K| q* k^r-~q+NV# 贷方帐项credit account||creditor account
&p:GB_ i{6wns?KMj g+M& _n c9R|0Yn^J 借方帐项debit account||debtor account
2~2j?\AEd. pt-
1>Ui -O?&+xIK& dE|luN~ 应付帐||应付未付帐account payable
g'1ASMuR HU+zzTgI ~3s\Q%
wv_<be[?* 应收帐||应收未收帐account receivable
xzTF| Z\ ?u_O(eg .3,6Oo n
W`EBs 新交易||新帐new account
+~1~f'4J s+XDtO 0@dN$e Blnc y 未决帐||老帐old account
:_"%o= L64cCP* iZDZ/hohv \h 1 T/_4 现金帐cash account
I6Mr[#* eFdN"8EW rLOdQN 1#
X*kF 流水帐running account
F otHITw[ YUsMq3^& JLH,:2 *q |3QHZ 暂记帐||未定帐suspense account
$yg=tWk N"rZK/@} (YH/#n1"{ [p[C45d=< 过期帐||延滞帐overdue account||pastdue account
cWNWgdk,`V !E|k#c9 , 1`-u$ f6zS_y9gn 杂项帐户sundry account
Z* L{; W;@9x1jKX j: /cJt J{bNx8.& 详细帐单||明细表detail account
-C<Ni u }~%9Pi hCKx%&[^7 |8YP8o 呆帐bad account
K7N.gT*4 8}(ul +1j+%&). @CU~3Md* 会计项目title of account
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9V;; 会计薄||帐薄account-book
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&9F(uk=X duk:: |{F {#'M3z= 营业报告书||损益计算表account of budiness||business report
Zc9j_.?* =ykOh_M ZT'Sw%U: XU19+mW=P 借贷细帐||交验帐account rendered
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Nu%:7 ST[+k J\ V.J/ 明细帐account stated
`DPR >dd@ J$Qm:DC5 /K@{(=n xFY<
ns 与…银行开立一户头to open an account with
`bF]O" 8K/o / XgmblNp1 ']]&<B}mz 与…银行建立交易to keep account with
U.B=%S G]- wN7G |rbl sL2?Z +#d}3^_] 继续记帐to keep account
Y[yw8a XN=Cq*3} P_w\d/3 K9J"Q4pEC 与…有交易to have an account with
5@{+V!o, K{s%h0 A|esVUo<3^ ?98]\pI
作成会计帐||有往来帐项to make out an account with
96.z\[0VZ <?I s ~[2 n*oa J<o% *KXg;777 清算||清理债务to make up an account
QFfKEMN G2,r%|7ta 'C9H6)Zq) aumXidbS 清洁帐目||与…停止交易to close ones account with
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jrK @-ma_0cZQ g}-Ch# ~',}]_'oR- 结帐to close an account
"k${5wk#Fl hR$lX8 -|DSfI#j B
az:N6u 清理未付款to ask an account||to demand an account
7(<49bb.V 2z\4?HJy u%7a&1c Z-{!Z;T)z 结清差额to balance the account with
g1uqsqYt [wM<J$=2 Hhbf9) Qw$"W/&X 清算to settle an account||to liquidate an account||to square an account
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6rnehv!p 4R U1tWQ% 审查帐目||监查帐目to audit an account
@J~y_J{ (Jw[}&+ O^]I>A#d @HfWAFT 检查帐目to examine an account
I~R<}volu MGO.dRy_ {}3kla{ :{9|/a 转入A的帐户to charge the amount to As account
f$E66yG afEp4(X~ kCR)k=* 6Upg\( 以计帐方式付款to pay on account
|7Q8WjCQ{m 0NSn5Hq eh'mSf^=p H&L=WF+x 代理某人||为某人on ones account||on account of one
6,xoxNoPP3 xLZQ\2q rI}E2J j8os6I 为自己计算||独立帐目on ones own account
er5}=cFZ r1FE$R~C=
hh"0z] )).;p_nLZ 由某人收益并负风险on ones account and risk||for ones account and risk
Kfj*uzKB [&*$!M \i-jME(sN &1Fcwj 由某人负担for ones account||for account of one
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ik&NIWy ABV\:u ZZC=
7FB u,F d[[t 按某人指示||列入某人帐户by order and for account of one
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7)D+],{Y T , =ga )
WIlj 列入5月份帐目for May account
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Q=G& l1cBY{3QD 8{+~3@T 编入某中帐项下to pass to the account of||to place to the account of
l7{hq}@;cC ?<frU ,{ ioi |->y'V 寄出清算书to send in an account||to send in render an account
Re1@2a> gSj-~kP YY!(/<VI ,:\2Lf 支票薄cheque book
f9- |!]s ,P"R.A r-YQsu& *gz {:}NX 支票陈票人cheque drawer
e+R.0E 5,AQ~_,'\ H5RHA^p| rF0zGNH 持票人cheque holder
!CBx$1z !v;r3*#Nky 2K*-uT#$~ K[sM)_I 不记名支票cheque to bearer||bearer cheque
['km'5uZ^ h/TPd] c0G/irK <M'IRf/D 记名支票||认人支票cheque to order
gy =`c MS@ V2FE|+R%g wCt+{Y3T yL
Q&<\ 到期支票antedated cheque
C-Fp)Zs{0 H9)uni @&ZTEznbyt )ql?} 未到期支票postdated cheque
Gm2rjpZeq hYd8}BvA sId5pY! ,;d9uG2 保付支票certified cheque
.V.N^8(:a wO!hVm,Ta &yA<R::o *>'R
R< 未获兑现支票,退票returned cheque
2mlE;.}8 Ro1' L1: Zj7XmkL xY'g7<})$ 横线支票crossed cheque
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f<;9q?0V F 普通横线general crossing
`2fuV]FW Ys_YjlMIbl ;Z`)*TRp4 p 5o;Rvr 特别横线special crossing
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Y"^3Ot%^ |"-,C}O 空白支票blank cheque
j>b OnCp~ )ED[cYGx hrL<jcv| .~U9*5d 失效支票,过期支票stale cheque
>ATW/9r " /'=gE jF;4
8g@^ Ii,:+o% 普通支票open cheque
e"CLhaT `/AzX *` Na6z,TW *@&
"MZ/M 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
^"l$p,P+ lX4p'R-h -&EmEXs% %pp+V1FH 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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;gMh]$|" hjG1fgEj 支票换现金||兑现to cash a cheque
:}JZKj!}M u7=[~l&L :z\f.+MI O$H150,Q 清理票款to clear a cheque
dvD<>{U,8 tAA7 W*<]`U_. *e6|SZ &3 保证兑现to certify a cheque
vOK;l0% -"zu"H~t4 4B]61|A MP,*W}@ 填写支票数额to fill up a cheque
Ds87#/Yfv ~{+{p cO} 9^ r 88>Uu!M=f 支票上划线to cross a cheque
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<yS"c5D6 开发支票to make out a cheque
vVYduvw #& wgsGV8C B0i}Y-Z psC7IE<v 签发支票,开立支票to draw a cheque||to issue a cheque
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b}feEh$! sPg6eAd~? X^Y9T`mQ} 透支支票to overdraw a cheque
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3u 3-bcY4 `&_k\/ 背书支票to endorse a cheque
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V+g/8>A ^qqHq 请付票款||清付票款to pay a cheque||to honour a cheque
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([]o ['emP1g~ k_n{Mss'9 WdqK/s<jM 支票退票to dishonour a cheque
DH9?2)aR d;SRK @ (u&yb!` *'YNRM\} 拒付支票to refuse a cheque
f*vk1dS:*3 X-$t
d~r Ro]IE|Fv 5vi#ItN}| 拒付支票to stop payment of a cheque
8MeXVhM F[=lA"F^ TDIOK 2U'JzE^Do 提示要求付款to present for payment
&H1D!N -0SuREn 1vs>2` DLa +Nbk\% 见票即付持票人payable to bearer
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l9v7 支付指定人payable to order
|D`b7h +N$7=oGC *rz(}(r 'lsq3!d. 已过期||无效out of date||stale
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k(, o>;0NF| } s<_LcQbt{ *7;*@H*jd 请给出票人R/D||refer to drawer
$ t# ,'M N E2sD C.)&FW2F_ 11<@++,i 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
PnIvk]"Ab 06 Esc^D *<1x:PR
e1^{ 文字与数字不一致words and figures differ
hf^`at J=SB/8tQ)T B
Ff.Rd95 K:
o|kd 支票
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<6b\i5j 时间已过account closed
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*y m)|.:sj 更改处应加盖印章alterations require initials
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0 BdB` }Q r0T $F@L$&~
b|ksMB>) 时间已过effects not cleared
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/>^`*e_ JIbzh?$aD 停止付款payment stopped
2mG&@E ?fa,[r|G Z>Kcz^a# X:SzkkVl7 支票毁损cheque mutilated
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{ %A&Ui _2gT1B %<J(lC9,C 汇款||寄钱to remit||to send money
fyg~KF} |6(qg5" w] 5U AY/-j$5+? 寄票供取款||支票支付to send a cheque for payment
wO_pcNYZ8 ^I'Lw X\p`pw$ JM+sHHs 寄款人a remitter
x)#<.DX z@%/r~?| }OP%p/eY ^{fi^lL= 收款人a remittee
\p3nd!OIG dW{o+9 nw wwK~H ))CXjwLj; 国外汇票foreign Bill
*<.WL"Qhl B=q)}aWc %KJhtd"q fD\^M{5f 国内汇票inland Bill
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,$F $ gr6 x<{;1F,k3 跟单汇票documentary bill
:rTKqX&"j 3D$\y~HU <r7qq$ K.V!@bPlw9 空头汇票accommodation bill
7>t$<J /]k
,,& zO).<xIq+ FU]8.)`G 原始汇票original bill
J/]o WC`u oA!5dpNhU c>u>Pi;Z _Qm7x>NT4 改写||换新票据renewed bill
o&hKg#nO83 *@ <8&M9x $/<"Si&( ;9p#xW6 即期汇票sight bill||bill on demand
EDq$vB ')P2O\YS cwM#X;FGq
xJ=ZQ)&] …days after date||…days after date…日后付款
_A;vSp.` ;"d ,~nLn |c06ix;). Xc8= 2n …months after date||…months after date…月后付款
To# E@Nw C;d|\[7Z $,; ;u:- (E"&UC[ 见票后…日付款…days after sight||…days sight
teq^xTUF[ G!!-+n< ;Ch+X$m9 Nl=m'4@` 见票后…月付款…months after sight||…months sight
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B 同组票据set of bills
#L@} .Giz Wz6]*P`qv 54ak<&?
LaIW,+ 单张汇票sola of exchange||sole of exchange
RsqRR`|X? )XmCy"xx T@K7DkP@ 45Nv_4s 远期汇票usance bill||bill at usance
*<`7|BH 3 vHs>ba$" iwG>]:K3 ]~j_N^oZ1X 长期汇票long bill
1&X}1 {\vI9cni|" 5 `4}A%@& {f`lSu 短期汇票short bill
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UB Ij;==f~G Mv/IMO0rR
PtQQZ"ept 逾期汇票overdue bill
\GijNn9ah :Az8K ) 7.wR"1p# wb(*7 &eP: 宽限日期days of grace
A|p@\3P*A Ez06:]Jd +G*"jI8W :3111}>c 电汇telegraphic transfer (T.T)
C-s>1\I 2x-'>i_|g =8$|_ QRsqPh&- 邮汇postal order||postal note (Am.)||post office order||money order
r+imn&FK8 ePV-yy R'*<A3^ :.C+?$iuX 本票promissory note (P/N)
r5f^WZ$- o\_
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W R<0Fy =z 押汇负责书||押汇保证书letter of hypothecation
AC9{*K[ mDb-=[W5 9b?i
G sx-EA&5-9k 副保||抵押品||付属担保物collateral security
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1 <'r0r/0g? |$YyjY
K pBlRd{#fL 担保书trust receipt||letter of indemnity
Qy4X#wgD gJ]Cq/gC 17e=GL 8# 6\+R 承兑||认付acceptance
pG)9=X!9 gb.f%rlZ` ]O6KKz ~Y\QGuT 单张承兑general acceptance
4st~3,lR$ uQeqnGp 77+
|#<J J$1j-\KS 有条件承兑qualified acceptance
Gh2#-~|cB
W;^Rx.W uK$=3[;U/! A;odVaH7 附条件认付conditional acceptance
q!ee g &J\B\` A ?#]s J2r
vJ2l=t 部分认付partial acceptance
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