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。
zV)(i<Q 会计报表statement of account
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Bw;gl^:UG l;*/F`>c 往来帐目account current
=fJDFg _|f1q ;[-OMGr]# ~d0:>8zQR 现在往来帐||存款额current accout
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Z 4@2<dw|*h 销货帐account sales
@DiXe[kI 8Ld`$_E rF9|xgFK MQs!+Z"m> 共同计算帐项joint account
h |Ofi T1$fu(f yyp0GV.x #'poDX? 未决帐项outstanding account
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z>} N>R\,n|I `SFA`B)[5@ 贷方帐项credit account||creditor account
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-C.Bi;/ 0P{^aSxTP '}4z=f`} 借方帐项debit account||debtor account
$|kq{@< xwuGJ KCBA`N8 v'Y0|9c 应付帐||应付未付帐account payable
C bWz;$r #$5"&SM FEC`dSTI s ;3k#-w 应收帐||应收未收帐account receivable
|`T$Iq U yb -feG ;mT|0&o># fwF&V^Dy 新交易||新帐new account
/M,C%.- ;;4>vF#* *F<Ar\f5 'hoEdJ]t5 未决帐||老帐old account
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u C2LM Ci-CY/]s #&k`-@b5| 现金帐cash account
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dQ\\ 流水帐running account
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+vr|J: 暂记帐||未定帐suspense account
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8X @<TC+M5! 过期帐||延滞帐overdue account||pastdue account
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bte 杂项帐户sundry account
On~w` ip+?k<]z UfkQG`G9H ^KF%Z2:$ 详细帐单||明细表detail account
17E,Qnf a5k![sw\ V;LV),R? oypF0?!m 呆帐bad account
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2b0 会计项目title of account
9dO. ,U*` <~bvfA= ^Q#g-"b ~LF/wx> 会计薄||帐薄account-book
[*K.9}+G_ pwg\b Wx` $hvdq cK1 Fv6V# 营业报告书||损益计算表account of budiness||business report
rYCIU gQYs, Vv&GyqoO] {00Qg{;K| 借贷细帐||交验帐account rendered
&?H`MCvt ts/Ha*h {+^&7JX .)c+gyaQ 明细帐account stated
r>lo@e0G o_sb+Vn| 5hl!zA? 7o7*g 7 与…银行开立一户头to open an account with
8\S$iGd MMy\u) 4 !y&<IT(\4 AIG5a$}& 与…银行建立交易to keep account with
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&K $ vBFs]h 继续记帐to keep account
Q%QIr IP!`;?T= >x*ef]aS =eQ'^3a 与…有交易to have an account with
.k"unclT0 J(5#fo{Q.g gs(ZJO1 /L wz{&0-md*' 作成会计帐||有往来帐项to make out an account with
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/hO0Ox6 iBk1QRdn cDq*B*e 清算||清理债务to make up an account
*&~(>gNF, k !V@Q!>, M%bD7naBq 1nR\m+{ 清洁帐目||与…停止交易to close ones account with
39bw,lRPV ^g=j`f[T -VvN1G6.x? `h~- 结帐to close an account
0D/7X9xg9+ a(AYY<g p^s:s-"f\ m[nrr6 G" 清理未付款to ask an account||to demand an account
:pLaxWus! ~{ucr#]C ~Kt2g\BSok _ZE
&W 结清差额to balance the account with
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kgLdd" 清算to settle an account||to liquidate an account||to square an account
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L\q-Z.. F{E`MK~f_ 审查帐目||监查帐目to audit an account
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J 检查帐目to examine an account
]]T,;|B rQ(u@u; q}C;~nMD De\Ocxx 转入A的帐户to charge the amount to As account
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w!. BD [<>Wm sj&1I.@,> 7w}]9wCN? 以计帐方式付款to pay on account
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e 代理某人||为某人on ones account||on account of one
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zd=N. C8 y[B1Y 为自己计算||独立帐目on ones own account
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Pu(kCH{ S<g~VK!Tt 由某人收益并负风险on ones account and risk||for ones account and risk
5}2148 @%8$k[ |`d-;pk!% Ej<`HbJ'Q 由某人负担for ones account||for account of one
sW&h?jdf MAD t$_ *JO%.QNg ~BgNMO;| 按某人指示||列入某人帐户by order and for account of one
U%)*I~9 m,Mg j07b!j:"\} >:0^v'[ 列入5月份帐目for May account
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<1<0 odB |21*p#> 编入某中帐项下to pass to the account of||to place to the account of
G1:"Gxja Kc`#~-`,( a``Q}.ST I=;=;- 寄出清算书to send in an account||to send in render an account
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{ %Lom#:L' 支票薄cheque book
N~DO_^ {*X|)nr @DlN;r?Cv # (-?i\i 支票陈票人cheque drawer
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LfPSA 持票人cheque holder
Is!+`[ma EE*FvI` >[g.8'hI Y r8gKhv W 不记名支票cheque to bearer||bearer cheque
G5UNW<P2C {<Xl57w-Q x) R4_3 iThf\ 记名支票||认人支票cheque to order
70Ei< '&Tz8.jp~ RA}Y$ }^#' 5yf`3vV|3@ 到期支票antedated cheque
jsq|K=x, ki8Jl}dr 8|Wl|@1( E#\'$@8j 未到期支票postdated cheque
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tjE o:@A% *jg JR|P]} 保付支票certified cheque
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to = ;e Mb$px 未获兑现支票,退票returned cheque
2 '8I/>- /Tp>aW%}" GX N:= G.qjw]Llf 横线支票crossed cheque
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1?^T;\F 普通横线general crossing
]"i^VVw KXcE@q9 i7`/"5I (~^KXJ{-> 特别横线special crossing
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IC: 空白支票blank cheque
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U2t} #wF6Wx iG 失效支票,过期支票stale cheque
/[|A(,N}{ /%P,y+<}iG OmaG|2u `%=!_| 普通支票open cheque
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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B7'>L }1YQ?:@ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
/?:q9Wy xUDXg* <#e!kWGR? \C`2z]V% 支票换现金||兑现to cash a cheque
C 4\Q8uK Uy$?B"Z ^ ]SU (kY m"~),QwF9 清理票款to clear a cheque
S[RVk=A1 n)rSgzI %F] :nk` 3$ BYfI3H 保证兑现to certify a cheque
:JzJ(q/ kj!mgu#T |$c~Jq CK1gzIg> 填写支票数额to fill up a cheque
jn>RE rq^VOK|L Q}]RB$ZS incUa; 支票上划线to cross a cheque
CDWchY V Rz9;=m 4"Pf0PD: !{ /AJb 开发支票to make out a cheque
"@@Z{ t+n+_X \Gy+y` r#WAS2.TP 签发支票,开立支票to draw a cheque||to issue a cheque
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p'T}2 YMn_9s7< 透支支票to overdraw a cheque
\rmge4`4 KgEfhO$W r<-@.$lf "$|ne[b2 背书支票to endorse a cheque
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0I$c 2R`}}4<Z 请付票款||清付票款to pay a cheque||to honour a cheque
R5MY\^H/A 3+iQct[ rfhvd wwD Z+C&?K 支票退票to dishonour a cheque
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zSdP2s @8V~&yqq Dhp|%_> 拒付支票to refuse a cheque
*\F,?yU nWv6I& (Kaunp5_` `i3fC&?C 拒付支票to stop payment of a cheque
"6o5x&H o'p[G]NQ1o +v"%@lC}; S s#UX_DT_ 提示要求付款to present for payment
%B-m- =gz !<j)D_ k^r-~q+NV# &p:GB_ 见票即付持票人payable to bearer
>O}J*4A>+# XGMO~8 3 ~[4zm$R^ [;hCwj# 支付指定人payable to order
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1{ucFa ,5t h D 已过期||无效out of date||stale
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T QLe<).S1B2 Shb"Jc_i nV&v@g4Tt 请给出票人R/D||refer to drawer
\P7y&`| $(eqZ<y 4+15` HVK./yqy 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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]<?7CpP y]TNjLpo$ Bwg\_:vq 文字与数字不一致words and figures differ
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k?'<f \]+57^8r `<^1Ik[g 支票
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bIz! 时间已过account closed
Ig M_l= `Aa*}1 k=):>} Y;6%pm $ 更改处应加盖印章alterations require initials
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ccu13Kr>E 时间已过effects not cleared
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N~ 停止付款payment stopped
WbP*kV{ s55t>t,g6 -L%2*`-L$ O9tgS@*Tv 支票毁损cheque mutilated
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; 汇款||寄钱to remit||to send money
+|=5zWI/ SS/t8Y4W oK3aW6 ' N?t=A 寄票供取款||支票支付to send a cheque for payment
GxR, 3 /P3s.-sL O#5ll2? }.R].
4gT 寄款人a remitter
Udh!%QP%[w OnKPD=< q4rDAQyPO N2x!RYW 收款人a remittee
GXE6=BO &RP}w%I1 MlM2(/ok :9Vd=M6, 国外汇票foreign Bill
Y[yw8a XN=Cq*3} r\-25F<e5 VI(;8 国内汇票inland Bill
2iM8V S"z cSkF !dW77kLTg U8b1
sz 跟单汇票documentary bill
j_r7oARL F}lgy;=h OJ'x>kE /<s$Am 空头汇票accommodation bill
b:iZ.I C;jV{sb9c dTV:/QM /@H2m\vBX 原始汇票original bill
G{cTQH| weOzs]uc Sl{nS1q BI\+NGrB 改写||换新票据renewed bill
^3-Wxn9& PZdYkbj |;-,(509 4#qjRmt 即期汇票sight bill||bill on demand
` tkd1M IFX|"3[$ i~IQlyGr. 9o7d3 ir) …days after date||…days after date…日后付款
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dZ a*pZcv< …months after date||…months after date…月后付款
G=8w9-Ww r]{fjw(~ t|X |67W !_`T8pJ` 见票后…日付款…days after sight||…days sight
axY-Vj {tE/Jv $ Z w5\{Z0 LC/w".oq? 见票后…月付款…months after sight||…months sight
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8AYh2) 同组票据set of bills
|<.b:e\4 1q!JpC^ wYf=(w\c Gc9^Z= 单张汇票sola of exchange||sole of exchange
4:}`X V=|^r? #^Dc:1, x~GV#c 远期汇票usance bill||bill at usance
\2<2&=h? k~Pm.@,3o cLlfncI ucj )t7O 长期汇票long bill
Q:~w;I lq@Vb{Z ]tZ5XS R7KQ-+Zb 短期汇票short bill
2H<? 04;y%~,}U/ $EJ*x$ yj$S?B Ee 逾期汇票overdue bill
?E2k]y6< LM'` U-/e$ g]xZ^M+ Ut-6!kAm 宽限日期days of grace
Jb-wvNJu ud:?~?j&w MatC2-aV1 W7A'5 电汇telegraphic transfer (T.T)
(r[<g*+3 [Pp#l* _3p:q. savz>E& 邮汇postal order||postal note (Am.)||post office order||money order
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5 6sy%KO*A %,,h )9 本票promissory note (P/N)
&up/`8 >KY\Bx *gz {:}NX a`pY&xq:: 押汇负责书||押汇保证书letter of hypothecation
^z&xy41#B E2*"~gL^, z3*G(, QrA8KSLC 副保||抵押品||付属担保物collateral security
om_&|9B) w78Ius, N~>?w#?J L7Oytdc< 担保书trust receipt||letter of indemnity
IPxfjBC+J , D1[}Lr=K >qF KXzI iKabo,~ 承兑||认付acceptance
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Q&<\ C-Fp)Zs{0 F[=m|MZb 单张承兑general acceptance
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u`=~K aY:(0en]& }ZmdX^xB H4:TYh 有条件承兑qualified acceptance
$m=z87hX :s'%IGy>: #8z\i2I '6 'XBL? 附条件认付conditional acceptance
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y3/> (x^| l wg.'< $GO'L2oLwn 部分认付partial acceptance
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