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。
x.yb4i=Jq 会计报表statement of account
ZRVF{D??"% W4] 0qp`\ Z{R=h7P ^*owD;]4_ 往来帐目account current
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m0}it |L~gNC wtgO;w 现在往来帐||存款额current accout
A%sxMA!K, 802]M D?&w:C\&@z ,_X,V! 销货帐account sales
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n4A A`r$fCt1Vi @v:ILby4- 共同计算帐项joint account
D4x' kH(3 \)6?u_(u (x*2BEn| 未决帐项outstanding account
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Wb\"0) K+aJ`V 贷方帐项credit account||creditor account
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9vw7S 借方帐项debit account||debtor account
)F9%^a( 0%L$TJ.'' \2VZkVO9 oY#XWe8Om 应付帐||应付未付帐account payable
TY{?4 )~o`QM+ ysP/@;jC B2+_F"<; 应收帐||应收未收帐account receivable
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i"s BDm H^`V w `9GygS 新交易||新帐new account
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g_?.XZc[ +Y%I0.?&5 J,2v~Dq 未决帐||老帐old account
0i1?S6]d- N`mC_) j?` D\LZhf dIh(~KqB 现金帐cash account
s_e#y{{C2 MyR\_)P? t"@|;uPAu KgkB)1s@n 流水帐running account
S>zKD B 0fo[Ev _:z;j
{@4 Bf}0'MK8zQ 暂记帐||未定帐suspense account
#T#FUI1p dodz|5o% q\b9e&2Y 9"v ox 过期帐||延滞帐overdue account||pastdue account
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.%0 杂项帐户sundry account
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=:T:9Y_ i P6Ol+SI#m cN(QTbyl6Q 详细帐单||明细表detail account
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(Y?yGq/ (#>5j7i8# 呆帐bad account
2Uw}'J_N {:!SH6 ff iDe0 5f1R }T(q "Vf~ 会计项目title of account
(>% Vj l@2`f#y1~< ?q8g<-? yOm6HA``hT 会计薄||帐薄account-book
HAOrwJFqU mTu9'/$( kxiyF$
9 G5@@m- 营业报告书||损益计算表account of budiness||business report
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YO 借贷细帐||交验帐account rendered
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y3$\ m 明细帐account stated
tg4&j$ &l)v' eHZl-|- jWjK -q@Y 与…银行开立一户头to open an account with
!,WRXE&j =njj.<BO .}op mI YS6az0ie 与…银行建立交易to keep account with
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-Q8`p 继续记帐to keep account
v2<gkCK^ H`..)zL| 6:X\vw ) FsSXnZL 与…有交易to have an account with
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P* alD|-{Bf yL,B\YCf8 作成会计帐||有往来帐项to make out an account with
1e%Xyqb BAed [ p 8rAtz>=J -B! TA0=oJ 清算||清理债务to make up an account
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MS em ?XrTZ{5' ZSf+5{2m G-> @ 清洁帐目||与…停止交易to close ones account with
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+r 结帐to close an account
.;Yei6H 2)]*re) B*Xh$R }e|]G,NZO 清理未付款to ask an account||to demand an account
;f*xOdi*k NsK >UJ' uQ)]g 2?&ptN)`N 结清差额to balance the account with
xrd^vE <FLc0s )8PL7P84 s47"JKf" 清算to settle an account||to liquidate an account||to square an account
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x}.<_ ,\"gN5[$( cE?J]5#^ )f|6=x4 审查帐目||监查帐目to audit an account
>eI(M $ KLB?GN?Pb oZw#Nd 3j#F'M)s{ 检查帐目to examine an account
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( W;yZ$k#q}( 转入A的帐户to charge the amount to As account
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wB )Qp?LECrt j$Co-b1 以计帐方式付款to pay on account
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Q^]/X ^|z>NV5> .$;GVJ-:5 ppS`zqq $ 代理某人||为某人on ones account||on account of one
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Wk Nq3P?I(< 为自己计算||独立帐目on ones own account
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* 6IH^rSUSK ':@qE\( X+jSB, 由某人收益并负风险on ones account and risk||for ones account and risk
pDT6>2t nz+KA\iW 75ob1h" n9yxZu 由某人负担for ones account||for account of one
ce\-oT ;DpK*A W1z5|-T lw{|~m5` 按某人指示||列入某人帐户by order and for account of one
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|B](MW%O 列入5月份帐目for May account
*G4; ?u|g2!{_ "-oC,;yq 8jk*N 编入某中帐项下to pass to the account of||to place to the account of
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,Y} pY@+.V`a 寄出清算书to send in an account||to send in render an account
2I 9"e!0Q4 0 fi)ypv* YDwns 支票薄cheque book
~czt= D3OV.G]` GupKM%kM |qD<h 支票陈票人cheque drawer
622).N4 j(rFORT /(w5S',EL rm7UFMCR6i 持票人cheque holder
L [^e<I x0]*'^aA FpEdwzBb< 2= _.K( 不记名支票cheque to bearer||bearer cheque
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`FH ,3K?=e2 sq%f%?(V 记名支票||认人支票cheque to order
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PSE![whK 到期支票antedated cheque
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pP d@<XR~); C,E 5/XW KK?}`o 未到期支票postdated cheque
8dv1#F| @AwH?7(b Ez)Go6Q _Cs.%R!r 保付支票certified cheque
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&2',t 未获兑现支票,退票returned cheque
ci!c7 ,'c `c icjA@~ h(9K7 b(yY.L=K 横线支票crossed cheque
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mVxS[Gq 普通横线general crossing
~9{.!7KPc }*%%GPJ ^^v!..V]J |Qm 7x[i 特别横线special crossing
S&a44i xN5}y3 pCq{F*; 0P|WoCX 空白支票blank cheque
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@2JS/! 失效支票,过期支票stale cheque
fE(rDQI xd*kNY {h2D}F n@*NQ`(_ 普通支票open cheque
3h4>edM P63f0F-G u~K4fP JLjx4B\ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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Z} >Zr`9$i C&Rv)j Ij"`pdp 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
us/x.qPy2 B"G;"X O%)w!0 )#1@@\< ^T 支票换现金||兑现to cash a cheque
8^O|Aa$IF: 1:8ZS *b> ~L lO:[^l?F 清理票款to clear a cheque
<@oK^ja 5RqkAC $} ~:x_[ K(hqDif*6 保证兑现to certify a cheque
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W^u5h 填写支票数额to fill up a cheque
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支票上划线to cross a cheque
#\fApRL q")}vN gg933TLu(Q uA,K}sNRZ 开发支票to make out a cheque
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}U&%2<69 pVLfZ?78 z1s9[5 签发支票,开立支票to draw a cheque||to issue a cheque
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}/7b54 kZfO`BVL 透支支票to overdraw a cheque
[5>0om5 gJ :Z7b ZVViu4]?y DT;Hr4Z8^" 背书支票to endorse a cheque
,myl9s uS3J^=>@(a {~ VgXkjsC {R\ "x| 请付票款||清付票款to pay a cheque||to honour a cheque
#k*e>d$ " J$vt` )0YMi!&j` !DXKn\aQf 支票退票to dishonour a cheque
2UA h^i-^ FK0nQ{uB" 5s`NR<|2L 5yuR[VU 拒付支票to refuse a cheque
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q22?kT 拒付支票to stop payment of a cheque
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WGD 提示要求付款to present for payment
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nz~3o !'[f!vsyM{ 见票即付持票人payable to bearer
:voQ#f= *ix&"|h b1R%JY7/S ==~X8k|{E 支付指定人payable to order
5fjmr 7&qunK' 8N'[)Jw D`V03}\- 已过期||无效out of date||stale
i.C+{QH ^g"G1,[%w 4,`Yx s)% Y7{IF X 请给出票人R/D||refer to drawer
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Kb 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
i]JD::P_H 1.6yi];6 IXDj;~GF 7LbBS:@3z_ 文字与数字不一致words and figures differ
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" 支票
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N7v7b<6 时间已过account closed
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fJ5z qcSlqWDk 更改处应加盖印章alterations require initials
%}elh79H* N =FX3Z i7_Nv B4Ko,=pg 6vAq&Y{JB'
2~h! ouleY 时间已过effects not cleared
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K_B ^cs:S-s 停止付款payment stopped
~)xg7\k w\ 4;5.$ 0}tf*M+a aDceOhfx 支票毁损cheque mutilated
E!nEB(FD z~f Zg6 a~ sU v'na{" 汇款||寄钱to remit||to send money
`S$zwot ,j E'd'$ JcV'O)& X67^@~l 寄票供取款||支票支付to send a cheque for payment
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i %Z_/MNI 寄款人a remitter
Hj(ay48 {| ~ 7~& mUSrC U_} 收款人a remittee
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#@%DY*w]v M~/7thP{ 国外汇票foreign Bill
11Sflj [.:SV|AF# 0i/!by{@ ,'!x9 ` 国内汇票inland Bill
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8k~$_AT>u 跟单汇票documentary bill
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2HKs 空头汇票accommodation bill
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b a9LK}xc={ 原始汇票original bill
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- AUk-[i +;#z"m] D@W[Nd5MJ 改写||换新票据renewed bill
+|0f7RB+R y-#{v.|L Df hu t .\<Q#bN# 即期汇票sight bill||bill on demand
U~3uu&/r LK>AC9ak< 3g79pw2w= <[l0zE5Z8' …days after date||…days after date…日后付款
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[ [KcF0%a wmV7g7t6 ccR#<Pb6q …months after date||…months after date…月后付款
OkNBP0e} 3[{RH*nHD RKi11z u B~C8} 见票后…日付款…days after sight||…days sight
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t 2|a5xTzH 见票后…月付款…months after sight||…months sight
@"h@4q/W {u}d`%_.M PP*',D3 ;6)Onwx 同组票据set of bills
pLdZB9oD]C xcHuH-} kO3N.t@n WY& [%r 单张汇票sola of exchange||sole of exchange
'G)UIjl HuI?kLfj\ qrr[QEFW PKjM1wqaG@ 远期汇票usance bill||bill at usance
U0m 5Rc "L9yG: [ !< ;z1\n3, 长期汇票long bill
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b9 k>.n[`>$6| OF1fS\P<> 短期汇票short bill
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w dbsD\\,2%N CT0 ~ 逾期汇票overdue bill
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NB(w o"gtWAGH 宽限日期days of grace
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@ 电汇telegraphic transfer (T.T)
PZ.q eEmuE H@X yx\I&\i Yw6^(g8 邮汇postal order||postal note (Am.)||post office order||money order
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&h7 本票promissory note (P/N)
"CTK%be{q/ pd\x^F`sk. /^\UB
fE _I/uW|> 押汇负责书||押汇保证书letter of hypothecation
e-EY]%JO p:Hg>Z !mIr_d2" G$oi>zt3 副保||抵押品||付属担保物collateral security
_O;2.M%@ ~YQH] vp4NH]fJ .P#+V$qhv 担保书trust receipt||letter of indemnity
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L9Pj&v 5Z_ 7Sc YwaWhBCIF 承兑||认付acceptance
hM "6-60 $'%.w|MJp oD.[T)G? J^gElp 单张承兑general acceptance
$2/v8 i(mQbWpN UlQS]f~ U+ANSW/ 有条件承兑qualified acceptance
vAcxca">S .8dlf7* , m&a 8/5 Kd!.sB/% 附条件认付conditional acceptance
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t`\n1q) 部分认付partial acceptance
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