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。
p0@^1 会计报表statement of account
^z{szy?Fg t>\sP %lHHTZ{+ ^HC6v;K 往来帐目account current
b"h'7 C/ Gaix6@X6' @(,1}3s
eO!9;dJ 现在往来帐||存款额current accout
]y0Y ( %qoS(iO`h T$%|=gq t WI- 销货帐account sales
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3@k 共同计算帐项joint account
qiNVaV\wr| JXB)'d0 =u<:'\_ nq M7Is 未决帐项outstanding account
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^0b!@ o!M8V ^vW [8iY0m_Qe 贷方帐项credit account||creditor account
)E}v~GW.+ G4)~p!TSQ |?!i},Ki; @Vm*b@ 借方帐项debit account||debtor account
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~non_pJ :7v'[b Met]|& 应付帐||应付未付帐account payable
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Y KF.{r 应收帐||应收未收帐account receivable
[l23b{ zPby+BP @aIgif+v R/vHq36d 新交易||新帐new account
#<*Vc6pC pXk^EV0 Z8|<%1Kge 7~7L5PRW 未决帐||老帐old account
YF5}~M ymF !}&|a~U@`k }HgG<.H> qRt! kWW 现金帐cash account
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Wm j q+(2 @oXGa>Ru /R#zu_i 流水帐running account
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暂记帐||未定帐suspense account
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*;<fh,wOk 过期帐||延滞帐overdue account||pastdue account
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f{sT*_at 3c<aI=$^ LF dvz0 杂项帐户sundry account
n$iX6Cd 1.3#PdMR, 7)Toj 3jx%]S^z| 详细帐单||明细表detail account
HbTVuf o H/,KY/>i ;: ;E|{e e5L+NPeM6v 呆帐bad account
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nbS 会计项目title of account
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v%m'G bZu'5+(@ '/\ !>`Q]M` 会计薄||帐薄account-book
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QPlU+5Cx Sn=6[RQ>P 营业报告书||损益计算表account of budiness||business report
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EZk86 借贷细帐||交验帐account rendered
E0Wc8m " .LzA'q1+z U8_{MY-9} omG2p 明细帐account stated
Y=S0|!u @*;x1A-]V OSu&vFKz [|nK5(e9 与…银行开立一户头to open an account with
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4_#$k{ is.t,&H4P] 1XGg0SC 与…银行建立交易to keep account with
sY]J!" v\xl?F l}nV WuD oW^b,{~V 继续记帐to keep account
XC<fNK Yh<F-WOo2 QV|6"4\ PGTEIptX7 与…有交易to have an account with
j=sfE qN). C5 ~#lNC k+QGvgP[4@ 0=ws )@[I 作成会计帐||有往来帐项to make out an account with
F`D$bE;| Wt.DL mO \0\ O/^W0 Xaz "! 清算||清理债务to make up an account
y0%@^^-Ru ; lMv xt: J0sD?V|{1~ (HNc9QVC'W 清洁帐目||与…停止交易to close ones account with
ing'' _ ;*%rFt9FK [S6u:;7 O8;/oL4 U 结帐to close an account
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iI2$ !Dd'*ee-; ieyK$q 清理未付款to ask an account||to demand an account
tU4#7b:Y !j!w$ u]ms~rO geQ!}zXWi 结清差额to balance the account with
.; MS78BR %. 1/#{ #Xg;E3BM }dc0ZRKgx 清算to settle an account||to liquidate an account||to square an account
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/-M:6 XIcUoKg^ 审查帐目||监查帐目to audit an account
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sEnh< 检查帐目to examine an account
<Jgcj4D mSYjc)z p%I)&- 8 e#[Klh$]EW 转入A的帐户to charge the amount to As account
0U=wGIO g*$2qKm ~[CFs'`(2 hQ#e;1uD 以计帐方式付款to pay on account
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/,G `V R3B+vLGX \ eHOHHAGW 代理某人||为某人on ones account||on account of one
8lQ}-8 rbvk.:"^w qzW3MlD 12 p`ZD= 为自己计算||独立帐目on ones own account
<Km9Mq |~Dl<#58 NK|UeL7ght ZvRa"j 由某人收益并负风险on ones account and risk||for ones account and risk
r;Sk[Y5# Cm[}DB xXJ*xYn"} Ph3;;,v ' 由某人负担for ones account||for account of one
_xKn2 ?d8g oSCaP,P )Do 0 a_Y<daRO 按某人指示||列入某人帐户by order and for account of one
yGR{-YwU! #/>TuJc UA<Fxt <-I69` 列入5月份帐目for May account
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P9"FM5F 编入某中帐项下to pass to the account of||to place to the account of
kcfT|@:MK" w/|&N>ZOx zYzV!s2^ &g|[/~dIr 寄出清算书to send in an account||to send in render an account
t/;2rIx> fZiAl7b! "B QnP9 |5 V0_79
支票薄cheque book
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-_! %m/ 'rB%a< 支票陈票人cheque drawer
^_]ZZin ( d_z\U7l o]1BWwtY& NW1 Jr/ 持票人cheque holder
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dc A-!e$yz> 不记名支票cheque to bearer||bearer cheque
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G 记名支票||认人支票cheque to order
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$B+ 到期支票antedated cheque
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e 6~ p!pf2}6Fd 未到期支票postdated cheque
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f"s_dR 保付支票certified cheque
^L%_kL_7 _/1/{ t'U=K>7 JX&U?Z 未获兑现支票,退票returned cheque
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横线支票crossed cheque
EJn]C=_( Ja6 KO2}p sa'1hX^@ gKh*q. 普通横线general crossing
d6MWgg QoYEWXT|g 6l\5J6x }y6|H,t9 特别横线special crossing
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7c {b!{~q 空白支票blank cheque
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失效支票,过期支票stale cheque
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j Kg6J:HD49 &@lfr623 普通支票open cheque
]W3_]N 3 %M96m uZld9u TnQ>v{Rx 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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2m& 5M>h[Q"R 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
DXf wa@Rlzij> #&.Znk:@.f K+~?yOQj 支票换现金||兑现to cash a cheque
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GHv?.N 清理票款to clear a cheque
Ae7FtJO obvE m[x!Z BvP\c_ 0)|Z7c& 保证兑现to certify a cheque
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N}5 填写支票数额to fill up a cheque
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7{\ 2q[pOT'k 支票上划线to cross a cheque
My>q%lF=fw 48 -j TyV~2pcN 6'r;6T * 开发支票to make out a cheque
l0'Yq%Nf 1KUjb@" _|\X8o_ DCp8rvUI 签发支票,开立支票to draw a cheque||to issue a cheque
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N7s0Ua'-v 透支支票to overdraw a cheque
%fg6',2 )M<+?R$]; \~8W0q.4M Sqi9'-%m 背书支票to endorse a cheque
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( uzxwJs'fz 62ru%<x= 请付票款||清付票款to pay a cheque||to honour a cheque
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; *w;?&)8% ,<Cl^ ^a, 支票退票to dishonour a cheque
#[bosb!R qoZi1,i' X QLP|v;" hwM<0Jf 拒付支票to refuse a cheque
uQ3sRJi <6;M\:Y*T C] Fw*t bYLYJ`hH<R 拒付支票to stop payment of a cheque
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of9hY R'Ue>k xp1/@Pw? 提示要求付款to present for payment
GDCp@%xW ;R6f9tu2 U~=?I)Ni (ORbhjl 见票即付持票人payable to bearer
IwYfs]- s YTJ^K d <SJ6<' >e;jGk?- 支付指定人payable to order
(_#E17U)_ 8\;, d !F s$W 5@l5exuG*m 已过期||无效out of date||stale
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(Ly8"1; ]a.e;c- 请给出票人R/D||refer to drawer
[>`.,k ~H#c-B h];H]15& &wU"6E 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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39TS2 sR$abN+u KPy)%i 文字与数字不一致words and figures differ
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(.@bT@ g:RS7od=, 支票
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[_>DM 时间已过account closed
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*# <%04f CSjd&G*ZB 更改处应加盖印章alterations require initials
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bh ] 时间已过effects not cleared
fqbWD)L] X`<z5W] ! fph+05.% R7b-/
!L 停止付款payment stopped
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SdJ8 支票毁损cheque mutilated
CC@U'9]bH 3W ]zLUn f.` 8vaV k2loGvBJ 汇款||寄钱to remit||to send money
MYV3</Xj* i+QVs_jW ga KZ4# $C=XSuPNK 寄票供取款||支票支付to send a cheque for payment
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$KP>G 寄款人a remitter
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K81` )y:M8((% U*N{H$ACuR [A,!3BN 收款人a remittee
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/f{y~{ 国外汇票foreign Bill
VWd`06'BN' /xSJljexz $EIKi'!8 6f0o' 国内汇票inland Bill
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25VcY lO9Ixhf~iu H!FaI(YZl 跟单汇票documentary bill
Tw%1m o=7e8l nIlx?(=pu 2N(Z^ 空头汇票accommodation bill
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;j~%11 cJ?,\@uuP }VWUcALJV 原始汇票original bill
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wY Qa9@Q$ 改写||换新票据renewed bill
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pbR lV3k4i RH 67H?xsk@n 2>.b~q@ 即期汇票sight bill||bill on demand
[T'[7Z ~T9QpL1OJ 9I5AYa? ,. ht ~AE …days after date||…days after date…日后付款
vEG7A$Z" u"T9w]Z\ ?&qQOM~b-\ /EHO(d!< …months after date||…months after date…月后付款
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h "$ J pj[.Sq 见票后…日付款…days after sight||…days sight
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5Uhxl^c VqD_FS;E 见票后…月付款…months after sight||…months sight
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[ h1B_*L 同组票据set of bills
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@qWClr{` 单张汇票sola of exchange||sole of exchange
FKe/xz 2=<,#7zlJ EKw)\T1 xIb{*)BUwc 远期汇票usance bill||bill at usance
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: a>6M{C@pd +wHa)A0MW 长期汇票long bill
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y! 0, 短期汇票short bill
?!c7Zx,( 8MU7|9 Q c>r~pY~$ RZ9_*Lq7+ 逾期汇票overdue bill
u#V; jCx*{TO gtY7N>e uTl"4;&j 宽限日期days of grace
+,T}x+D 6%o@!|=I P= E10 2]x,joB 电汇telegraphic transfer (T.T)
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^x7 5yW}#W> l;h -`( 11 :a=]<_*x 邮汇postal order||postal note (Am.)||post office order||money order
3EA_-? rc`I l{~k x6\^dVR} ^|!\IzDp 本票promissory note (P/N)
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mJ]c xkkG#n) ^g <Lu/5w 押汇负责书||押汇保证书letter of hypothecation
:4\_upRE e9CvdR )"00fZL i4SWFa`` 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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FgO 承兑||认付acceptance
;>]dwsA*P F=UW[zy/[ ZS&lXgo |>Pv2 单张承兑general acceptance
MGo`j:0 / pGx! 1@+&6UC 7=A @P 有条件承兑qualified acceptance
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.N3ezn 附条件认付conditional acceptance
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n % Lf Y[Z4 CZCVC (/u "(a}}q 9- 部分认付partial acceptance
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