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。
.Ej `! 会计报表statement of account
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c oHV]x i)Vqvb0Q "?Wwcd\ 往来帐目account current
8X][TJG$ e2*0NT^R P.$U6cq 1 h|cr_ 现在往来帐||存款额current accout
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0uG ndT:,"s wxB?} 销货帐account sales
$]:I1I ?^mgK9^v@ eft-]c+*0 x~!B.4gT2 共同计算帐项joint account
Za}*6N=?* "Y}f"X| + _rjA_ @4^5C- 未决帐项outstanding account
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r 贷方帐项credit account||creditor account
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7f8%WD) #`RYKQwB 借方帐项debit account||debtor account
ji?0;2Y ^+oi|y &eQzfx=|km g4<%t,(88E 应付帐||应付未付帐account payable
%P0dY:L~ 7'S/hV% W:O<9ZbQ_ }oigZI(1 应收帐||应收未收帐account receivable
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O*d&H;; YN?@ S FXV=D_G} 新交易||新帐new account
$SSE\+|3 0){%4 gn1`ZYg \#1!qeF 未决帐||老帐old account
*=ftg& MVg`6&oH EJjTf: yY_G;Wk 现金帐cash account
oo)P(_"u 2FD[D`n]f DBAJkBs jV\M`=4IC 流水帐running account
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0vS%m/Zi- Xa*52Q`_ 暂记帐||未定帐suspense account
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x?:WR*5w 过期帐||延滞帐overdue account||pastdue account
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>j6\ =zVbZ7 杂项帐户sundry account
dulW!&*No H4k`wWOk )prpG ! Y4@~NCU/ 详细帐单||明细表detail account
mt fDl;/D |1g2\5Re @WhcY*R2 8f,jC+( 呆帐bad account
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BRoi`.b: =_%:9FnQ0 会计项目title of account
}-zx4<4BH /nb(F h|{T lxbbyy25 \5s!lv*& 会计薄||帐薄account-book
F__DPEAc_ l:+tl/ 70HEu@- '(2G qX! 营业报告书||损益计算表account of budiness||business report
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1E* 借贷细帐||交验帐account rendered
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m[g !G\1$"T$ 明细帐account stated
D-ug$ZRg y::KjB 0 WNm,r>6m jq.@<<j|$ 与…银行开立一户头to open an account with
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b6 }{iR+MX 与…银行建立交易to keep account with
l*nSgUg (5km]`7z }[ AIE[ 6K`frt 继续记帐to keep account
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HkEp}R 2jx""{ 作成会计帐||有往来帐项to make out an account with
F<'g6f %}j/G l5 4+v~{ [W^6=7EO 清算||清理债务to make up an account
.':SD{ rzqCQZHL5 <6(u%t0k5 b?w4Nx# 清洁帐目||与…停止交易to close ones account with
rycscE4, cG"jrQ 3l4k2 nHZ 4):` 结帐to close an account
G4g},p! dZnq 96<:| vKaX,)P;? X-n'?= 清理未付款to ask an account||to demand an account
YjHGdacs QF%@MK0zC ty-4yK# M.|hnGXN 结清差额to balance the account with
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c H2k>E}` =faV,o&{` Ma{|+\Q.Z 清算to settle an account||to liquidate an account||to square an account
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'4@ 审查帐目||监查帐目to audit an account
v{%2`_c B'~.>,fg &,e@pv c3 /jS 检查帐目to examine an account
DVpqm6$Q c-s ~q/ zH|!O!3"4 *a$z!Ma3h 转入A的帐户to charge the amount to As account
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Y9PG $9hOWti 以计帐方式付款to pay on account
:T'"%_d5 j\Q_NevV ,Zs-<e" rJ<v1Yb 代理某人||为某人on ones account||on account of one
kyY tL_SD '<XG@L bLf }U9 W6wgX0H 为自己计算||独立帐目on ones own account
!JrVh$K 2abWIw4 y;Dw%m eb:u h! 由某人收益并负风险on ones account and risk||for ones account and risk
_jnH!Mw 8+GlM+>4 B-eYWt8s L*L3;y| 由某人负担for ones account||for account of one
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S*^7 tK]r>?Y\ 按某人指示||列入某人帐户by order and for account of one
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#M8"b]oh6 列入5月份帐目for May account
JO1c9NyKr gbKms;: h^[K= J ea7v:#O[S 编入某中帐项下to pass to the account of||to place to the account of
0~^opNR <K 4zH<y |yQ3H)qB# )7J@A%u 寄出清算书to send in an account||to send in render an account
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W 支票薄cheque book
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-V HfmTk5|/ 支票陈票人cheque drawer
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' n!:> WO_cT26Y dr:)+R 持票人cheque holder
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|4wVWJ7 不记名支票cheque to bearer||bearer cheque
v>0xHQD*<M )LH nDx Az"3f rXfQ_ 记名支票||认人支票cheque to order
K3 "co1]u 1LcQ*d %'t~+_ b~v 到期支票antedated cheque
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未到期支票postdated cheque
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`<+D<x)(3 保付支票certified cheque
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9 m.S@ e8kS #p*OLQ3~ J%D'Xlb 未获兑现支票,退票returned cheque
O,: en t| i>0I '~V R}Z"Yxx UHweV:(|T 横线支票crossed cheque
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}oV 普通横线general crossing
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`$ 特别横线special crossing
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t (!{_O_& 1 dI 空白支票blank cheque
wdoA>a?q I+8m1* ,GZ(>| A3yVT8 失效支票,过期支票stale cheque
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H =@V4V} ? 普通支票open cheque
u.8vXc H>-,1/IY *sB=Ys? tkV:kh< L~ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
RiaO`|1 @5Ril9J[b qs 52)$ BalOph4M[ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
mkrvWZjZX fC]+C(*d )Qb1$%r. &g.w~KWa 支票换现金||兑现to cash a cheque
]Fl+^aLS G-bG}9vc] 6SlE>b9tA : gv[X 清理票款to clear a cheque
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yO_rZT 保证兑现to certify a cheque
^7F!>!9Ca D\N-ye1LE >UWLT;N/W PFUb\AY 填写支票数额to fill up a cheque
"{qhk{ ^?&Jq_oU 7 fqK{^L &FkKnz4IZ 支票上划线to cross a cheque
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/$&~0pk 开发支票to make out a cheque
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)'DFDrY mL18FR N roj/GZAy" 签发支票,开立支票to draw a cheque||to issue a cheque
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7{ REQ2pfk0 5}e-\:J>B 透支支票to overdraw a cheque
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-NiFO Dn<2.!ZKQ 背书支票to endorse a cheque
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M UyD=x(li iWGgt]RJ JNuo+Pq 请付票款||清付票款to pay a cheque||to honour a cheque
y !47!Dn a%Mbq; IC92lPM } tojJQ6;J 支票退票to dishonour a cheque
)amdRc T/)$}#w0i qaG%PH}a 0*B_$E06 拒付支票to refuse a cheque
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-58r*[=8 u;h9Ra1 拒付支票to stop payment of a cheque
9 n|H%AC W-7yi`5 g3e\'B' , $78\B^ 提示要求付款to present for payment
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?X 见票即付持票人payable to bearer
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zC k,X` }AJ6 支付指定人payable to order
e_\4(4x Ndx.SOj XHlPjw [<`xAh_, 已过期||无效out of date||stale
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i\}, VP0wa>50! TcO@q ]+S 请给出票人R/D||refer to drawer
p?0 a"5Q N@?Fpmu/k Z&JW}''n|F '#u|RsZ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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R",_ <3Co/ .VQd z=n"cE[KtB S"5</* 文字与数字不一致words and figures differ
KB*[b /_26D0}UuF kpxd+w ?Xh=rx_ 支票
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VV Maf!,/U4 更改处应加盖印章alterations require initials
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3~a!h3.f 时间已过effects not cleared
\AoM'+ i/-Xpj]Zf 7=Ew[MOmM k3}ymhUf 停止付款payment stopped
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% ]r@vjeyd EAj2uV 9_KUUA UT==x< 汇款||寄钱to remit||to send money
e@NS=U` < PG&@.KY 3oE *86 6_^u}me 寄票供取款||支票支付to send a cheque for payment
,DXNq`24 BqCBH!^x QVb@/ }yK_2zak5i 寄款人a remitter
-9.S?N'T>; daGGgSbh ~BD VmQa Do=*bZ;A 收款人a remittee
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k{% {%N*AxkvId 国外汇票foreign Bill
ZV,n-M = Ip4CC' f,)[f M4 q,PB;TT 国内汇票inland Bill
Y3mATw 3Wh `.#e4 FBW PfF7*}P CsQ}eW8uEf 跟单汇票documentary bill
UF|v=|*{# TStu)6%` f:KKOLm lJ62[2=V 空头汇票accommodation bill
q/ 6d^& 05TZ u f.Zg;Vc |F iL1_ 原始汇票original bill
6HCP1`gg zX"@QB3E _`+
!,kG[ f]h99T 改写||换新票据renewed bill
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kgEGL]G> *QG>U [ ;E,%\< 即期汇票sight bill||bill on demand
DCACj-f c}U&!R2p{ OU]!2[7c ";J1$a …days after date||…days after date…日后付款
Y@c!\0e$ ([qw#!;w; @-NdgM< PxM]3Aoa …months after date||…months after date…月后付款
THi*'D/ b*n o.eB 6w0/;8(_m }mxy6m , 见票后…日付款…days after sight||…days sight
R.Ao%VT qq]ZkT} 9F(<n Zoh2m`6 见票后…月付款…months after sight||…months sight
xm6=l".%z ?}D@{%O3T 5%rD7/7N |O%`-2p]p 同组票据set of bills
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'L 单张汇票sola of exchange||sole of exchange
(%rO'X z:u e]7(. 21O!CvX <Qe30_<K 远期汇票usance bill||bill at usance
lM3UjR|@ yEJ}!/ |bk.gh vj]-p= 长期汇票long bill
\S{ise/U }oIA*:5 V*@pmOhz :EJ+# 短期汇票short bill
_ n,Ye&m %G1kkcdH< Y,RBTH 2j9Mr 逾期汇票overdue bill
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7rVM OGw =e{ 宽限日期days of grace
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a _5uzu6:y M.O3QKU4 电汇telegraphic transfer (T.T)
9XImgeAs '#mv- /<t* R*3x{DNL 7E*d>:
5I 邮汇postal order||postal note (Am.)||post office order||money order
Sc_#BD. _&_#uV<WG0 _5 Zhv-7 &k*sxW' 本票promissory note (P/N)
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押汇负责书||押汇保证书letter of hypothecation
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>y2rAi 副保||抵押品||付属担保物collateral security
PzbLbH8A *Hx{ eqC H,bYzWsrPo B~K@o.% 担保书trust receipt||letter of indemnity
FJDx80J l ?RsXC uH7$/ o,dO.isgh> 承兑||认付acceptance
0\*[7!`s %g1:yx MO|aN, :Lu=t3#
单张承兑general acceptance
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/U7j ?.Z4GWyXa 有条件承兑qualified acceptance
e=S51q_0 is@8x!c OP>rEUtj r!A1Sfo4P 附条件认付conditional acceptance
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%t 部分认付partial acceptance
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