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。
q<r{ps 会计报表statement of account
qW][Q%'lt pHni"iT CO0Nq/@ hn)mNb! 往来帐目account current
~7 C` a$ GasIOPzK |6"zIHvtc pUYa1 = 现在往来帐||存款额current accout
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wSbAR< d#vq+wR _&.CI6 j?g{*M 销货帐account sales
B:&/*HU @wYuc{%S kE UfQLbn fJd!;ur)0 共同计算帐项joint account
"npj%O<bd C \H%4p1r 'd|_ i6:y& 9@Cqg5Kx' 未决帐项outstanding account
mj%Iow. $a(wM1S4 5bH@R@3 m r_-iOxt~5 贷方帐项credit account||creditor account
c3`X19'%fM |mc!v*O d;
oaG (e mUm9[X~' 借方帐项debit account||debtor account
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/G, 应付帐||应付未付帐account payable
V!DQ_T+a *9`@ F9]GEBLr ^$6EO)< 应收帐||应收未收帐account receivable
&f|LjpMCf L@ql)Lc); 7$\;G82_ 2J|Wbey 新交易||新帐new account
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5c(f 未决帐||老帐old account
3EI$tP @4 mPi4.p) 0%cbno@1V V'mQ{[{R 现金帐cash account
t1 OnA#]/_ TF^Rh4 (m|p|rL 2Rc#{A 流水帐running account
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+ 暂记帐||未定帐suspense account
Pn[-{nz Vge9AH:op E"b+Q l7Zqk GG] 过期帐||延滞帐overdue account||pastdue account
`&LPqb >j4;{r+eQw P@`@?kMU .Qyq*6T3& 杂项帐户sundry account
4@u*#Bp`| lSPQXu*[ Xat>d>nJ] >KNiMW^V 详细帐单||明细表detail account
}:])1!a k^w!|%a[ ||;V5iR: rUc2'Ct 呆帐bad account
"iMuA pV9$Vg?-H 'P0:1"> CCNrjaA 会计项目title of account
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- c$Z3P%aP'V 会计薄||帐薄account-book
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&q7HK\ 营业报告书||损益计算表account of budiness||business report
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A(V,qw8 借贷细帐||交验帐account rendered
+DmfqKKbd f~%|Iu1ob v6uR[18 -GJ~xcf0 明细帐account stated
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if ^hr^f;N 与…银行开立一户头to open an account with
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R!,5HQF; uH="l.u 与…银行建立交易to keep account with
i/E"E7 />Kd w {k*rD!tT d0``: 继续记帐to keep account
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9 O$zXDxn 与…有交易to have an account with
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] + -~8t^ {P')$f) ;}1O\nngR 作成会计帐||有往来帐项to make out an account with
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E2p9 清算||清理债务to make up an account
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~zS tf[)Q:| *ThP->&:( /M!b3bmA 清洁帐目||与…停止交易to close ones account with
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[GQn1ZLc 结帐to close an account
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9`y@2/!Y 清理未付款to ask an account||to demand an account
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ES,T[ 结清差额to balance the account with
*!oV?N[eA' Gb!R>WY >PuQ{T I fofYe0z 清算to settle an account||to liquidate an account||to square an account
cYmgJBG -.xiq0 B SH2Kq U}T{r%9 审查帐目||监查帐目to audit an account
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h# z zo 检查帐目to examine an account
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I'`90{I 转入A的帐户to charge the amount to As account
9Js+*,t bT7+$^NHf U7#C. Z _mWVZ1P 以计帐方式付款to pay on account
T<oDLJA\ :%_\!FvS :W^\ }UX4 Z_U4Yy'NNw 代理某人||为某人on ones account||on account of one
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RO,B}z \&_pI2X 为自己计算||独立帐目on ones own account
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BItH0r7 z~"Q_gme _?>x{![ 由某人收益并负风险on ones account and risk||for ones account and risk
40%fOu,u` 6l'J!4*qY dd=ca0c7e OUq%d8W 由某人负担for ones account||for account of one
*8r^!(Kj OxQ 5P;O v%rmfI U 9>ajhFyOhX 按某人指示||列入某人帐户by order and for account of one
!>\&*h-Cm# 3xk_ZK82 sZI"2[bk EXMW, 列入5月份帐目for May account
kXV;J$1 /WGD7\G'8 }.a{;{y :wq][0) 编入某中帐项下to pass to the account of||to place to the account of
Lk)I;; yg.o?eML :i4AkBNK E{0e5. { 寄出清算书to send in an account||to send in render an account
5dGfO:Dy_ NH;e|8 0W0GSDx B(WmJ6e 支票薄cheque book
}uNj#Uf denxcDFu/~ (gnN</% ClY`2 支票陈票人cheque drawer
svx7 c2t`i _aYhW{wW #.rkvoB0N 持票人cheque holder
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m7=I0 x <a}*8" ,4S[<(T" 不记名支票cheque to bearer||bearer cheque
h/oun2C j,Mbl"P vh.-9eD 9N `WT= 记名支票||认人支票cheque to order
#]dq^B~~ WH4rZ }Z` )!kt9lK Mq#m;v$E 到期支票antedated cheque
o{>4PZ}=g 'z^'+}iyv w[F})u]E Td,d9M 未到期支票postdated cheque
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e. 保付支票certified cheque
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;! 未获兑现支票,退票returned cheque
sBYDo{01 i9Beap/t$ e,{k!BXU#' T9}~]zW7P 横线支票crossed cheque
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< 普通横线general crossing
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.g/[ m_Pk$Vwx Zo-,TKgY' _p0gXb1m` 特别横线special crossing
!?_CIt$p K\KQ(N8F Vpp$yM&? |JR`" nF` 空白支票blank cheque
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Zt)U1$| 失效支票,过期支票stale cheque
$W=)-X\> (&NLLrsio L-)ZjXzk 4CchE15 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
8\9W:D@"x kP}l"CN4 Y'jgp Vt 7XT(n v 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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z/{ )X," NJG ygV_"=+|N WV'u}-v^ 支票换现金||兑现to cash a cheque
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dO AcEz$wy 清理票款to clear a cheque
shL_{} _VjaTw8iM 88<d<)7t )MSCyPp5 保证兑现to certify a cheque
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Q:P r_ +!3 AX&Emz- 填写支票数额to fill up a cheque
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2D L4T\mP7D7* y{<js!au h5T~dGRlR 支票上划线to cross a cheque
=jh^mD&' R\X;`ptT h?;03>6A&] qc.TYp 开发支票to make out a cheque
*2N0r2t& 2Mq@5n z>0$SBQ- Pzd!"Gl9 签发支票,开立支票to draw a cheque||to issue a cheque
'Lu xF1> 4;)t\9cy_ pzjNi=vhd -DJ,<f*$ 透支支票to overdraw a cheque
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+:jv )4^O 背书支票to endorse a cheque
+A1*e+/b\ ~ArRD-_t XYD-5pG !mWm@}Ujg 请付票款||清付票款to pay a cheque||to honour a cheque
9bRUN< \(=xc2 TG8 U=9qt gaNe\ 支票退票to dishonour a cheque
eHKb`K7C. k^ fW/ YMNLn9 FIAmAZH}_ 拒付支票to refuse a cheque
@*L-lx W`oyDg,D @`nG&U -G? IXgG 拒付支票to stop payment of a cheque
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eY*5m +_vf=d MQcIH2 Khv}q.)F 提示要求付款to present for payment
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zKt/)A vA ZkT" thX4-'i (nBh6u* 见票即付持票人payable to bearer
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#u+qV!4 nFI<Te^) l O* %qE"A6j 已过期||无效out of date||stale
%|:j=/_ Hi$N"16A5z ,JbP~2M~% ob9od5Rf 请给出票人R/D||refer to drawer
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"4' 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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.ot 2u5\tp?8 pV\ >? 文字与数字不一致words and figures differ
eTw9c }[ 3QVUWhJ kD1Nq~h2 Pf?&ys6 支票
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Y[>h |@ 时间已过account closed
#)48dW!n ]mNsG0r6 zLg$|@E& (~5]1S}F 更改处应加盖印章alterations require initials
UmMu|` nUX3a'R 8:*ZuR|~ <}c7E3Uc PQYJnx}
:9x]5;ma 时间已过effects not cleared
|f1^&97=+ c(b`eUOO 9jx>&MnWs 7i02M~*uS 停止付款payment stopped
8I#^qr5 X_bB6A6 %1{O vflC{,{=k> 支票毁损cheque mutilated
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xqP e} 7!A 汇款||寄钱to remit||to send money
U#w0 E G *u,xBC2C :=!6w >XRf=
:3 寄票供取款||支票支付to send a cheque for payment
/P46k4M1U C8)s6 -?{g{6 4k<U5J 寄款人a remitter
d|~'#:y@ on5\rY<I:@ 2\|sXC gQu!(7WLI 收款人a remittee
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/oW/2" `qCL&(`% RX^8`}N IkA~+6UY 国外汇票foreign Bill
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Yy`A0v UMF M.GI #hu`X6s" 国内汇票inland Bill
K)Z~ iBRM LL+_zBP. "qZTgCOY2 *J':U>p 跟单汇票documentary bill
<Zfh5AM 0lOan ~-%z:Re'_ zJUT<%[U 空头汇票accommodation bill
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.j 原始汇票original bill
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3 f/0k,~,* 改写||换新票据renewed bill
P-yVc2YH =0;njL(7; **1=|aa: YT)1_>*\ 即期汇票sight bill||bill on demand
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.]<gm9l …days after date||…days after date…日后付款
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, m?4HVv …months after date||…months after date…月后付款
\]S)PDqR dg+"G|nr I-kK^_0mV< 3(*vZ 见票后…日付款…days after sight||…days sight
Ar_Yl|a F`Z?$ 1 W+s3rS2 rCA0c8 见票后…月付款…months after sight||…months sight
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2Lo mr]~(]B?r c@j3L23B 同组票据set of bills
~0Zy$L/D n#4T o;CS u,`V%J?vW ?fc<3q" 单张汇票sola of exchange||sole of exchange
{8%KO1xB `Uvc^ G \$x. tpgD{BY^wJ 远期汇票usance bill||bill at usance
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F/p- Qdc)S>gp e%9zY{ABR% "0z4mQ}>N 长期汇票long bill
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Vx9dZ |a'$v4dCF 短期汇票short bill
jG#e%`' ,WoV)L'? e_S,N0 dn_l#$ U 逾期汇票overdue bill
3_{rXtT)' jPc,+? ,kFp%qNj \t=#MzjR 宽限日期days of grace
ezm*9Jc~p srKEtd" -BwZ !rZZ/M"i 电汇telegraphic transfer (T.T)
2';{o=TXV }Cb-7/ 'Awd:Aed5 QUz4 Kt 邮汇postal order||postal note (Am.)||post office order||money order
ArT@BqWd /f=31<+MtF $KoGh_h (7??5gjh 本票promissory note (P/N)
8>I4e5Ym cCG!X%9 ow'CwOj$ x-q_sZ^8 押汇负责书||押汇保证书letter of hypothecation
$L'[_J 5n e&6 y (%y'xBP &}#zG5eu 副保||抵押品||付属担保物collateral security
1T4#+kW& 2LCOB&-Ww `j 4> W*u$e8i7 担保书trust receipt||letter of indemnity
TCkMJs? *3fhVl=8^* d-H03F@N m`tX&K#- 承兑||认付acceptance
.kfx\,lgm ;[:IC^9fv A^\g]rmK F&7^M0x\ O 单张承兑general acceptance
@"aqnj>+ ~bw=;xF{3 /.t1Ow }Am5b@g"$Y 有条件承兑qualified acceptance
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