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。
r{p?aG 会计报表statement of account
|VaXOdD`& _aa3Qwx 7-6_`Q2}Y }^)M)8zS 往来帐目account current
gHYYxhW$ v\$XhOK F RS@-P vA(3H/)- 现在往来帐||存款额current accout
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Sc3vG 5x4(5c5^ 销货帐account sales
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Bs VGq2ITg9eE d=H C;T) 共同计算帐项joint account
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&l $;$_N43 FkKx~I: 未决帐项outstanding account
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KYrh AR/`]"' a"#5JcR3 %J2u+K 贷方帐项credit account||creditor account
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)xm?RK Y~fds#y0 借方帐项debit account||debtor account
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}$81FSKh 应付帐||应付未付帐account payable
GP`_R 8[2^`g *.W![%Be dM#\h*:= 应收帐||应收未收帐account receivable
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z NfDg=[FN[ o}Dy\UfU 新交易||新帐new account
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H` 8]'qJ;E2 未决帐||老帐old account
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I tp7X 现金帐cash account
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G\|VTqu DY0G;L3 流水帐running account
W@JmG`Sy :W-"UW, ;r"YZs&Xd Z&/bp 1 暂记帐||未定帐suspense account
#3\F<AJ<VB Y(-4Agq Mw*R~OX (9{)4[3MAG 过期帐||延滞帐overdue account||pastdue account
2u/~#Rt&* .@gv}`> nO,<`}pV 'k{pWfn=< 杂项帐户sundry account
59FAhEg 0!eZ&.h?4 q1.w8$ /P Qz$e-!Y 详细帐单||明细表detail account
'Oyz/P(p 0x4p!5 jyb/aov r**u=q%p 呆帐bad account
Fi14_{ #9F=+[L >MauuL,.j C C;T[b& 会计项目title of account
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`hj]@.] 会计薄||帐薄account-book
)+'FTz` c -R?~Yysd7K 7q&Ru|T33 zYvf}L&]h 营业报告书||损益计算表account of budiness||business report
ODyK/Q3 "94e-Nx $,ZBK6CT 0
XxU1w8\V 借贷细帐||交验帐account rendered
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FNRC $p#)xx7 d~M;@<eD 明细帐account stated
4D=p#KZ hK5BOq!y :s`~m;Y9? u(iEuF;7 与…银行开立一户头to open an account with
=~}\g;K1Q `O4Ysk72x9 ];P$w.0 owM3Gz%?UA 与…银行建立交易to keep account with
A Ch!D>C1 1Tz5tU9kR *{5p/}p sH(@X<{p 继续记帐to keep account
-T3 z@k = m]|C1x }q7rR:g : $4
atm 与…有交易to have an account with
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j~)> 作成会计帐||有往来帐项to make out an account with
ntK#7(U' .hO) R. H&Jp,<\x LE$_qX`L 清算||清理债务to make up an account
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HeVm QCjC|T9 R{={7.As+ I2"F2(>8K 清洁帐目||与…停止交易to close ones account with
9C9>V] tgeX~. od\-o:bS O.OPIQ=?:w 结帐to close an account
y*ux7KO R)}ab{A $646"1S J4Yu|E<& 清理未付款to ask an account||to demand an account
SbrKNADH% /XEt2,sI9 /4K ^- hzv4+1Wd[ 结清差额to balance the account with
,dyCuH!B ,e]|[,r#5 #>[BSgW _o,Mji| 清算to settle an account||to liquidate an account||to square an account
60R Yw9d%0 ^)wTCkH&y Xo,}S\wcn >s*ZT%TF 审查帐目||监查帐目to audit an account
g$CWGB*%lm )7`2FLG jPu m2U_ @cc4]
>4 检查帐目to examine an account
+c+i~5B4 0-VC$)S ]?1n-w.}r PP1?UT=] 转入A的帐户to charge the amount to As account
=uG}pgh0 4ju=5D]; C*C;n4 AT cM|!jnKm 以计帐方式付款to pay on account
cT&!_g#g 'c6t,% 3=@lJ?Ym 16cc9%
代理某人||为某人on ones account||on account of one
x@aWvrL He1hgJ)N <meQ X"sc'#G T 为自己计算||独立帐目on ones own account
`<oNEr+# Ow3t2G &;x*uG (p?7-~6|: 由某人收益并负风险on ones account and risk||for ones account and risk
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zt2 [11D7L%1t R5b!Ao 由某人负担for ones account||for account of one
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_ Z;"YUu[( o"19{D^. 按某人指示||列入某人帐户by order and for account of one
UNOKK_ &e%eIz $E@U-=m k;~*8i=%,\ 列入5月份帐目for May account
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']__V[ tVr^1Y 编入某中帐项下to pass to the account of||to place to the account of
JE=3V^k mJYG k_ua 0qSf7"3f !M(3[(Ni 寄出清算书to send in an account||to send in render an account
3jzmiS] gnWEsA\! \<kQ::o1y 3DX@ggE2 支票薄cheque book
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%` mrGfu:r D6vhW:t8? M=t;t0 支票陈票人cheque drawer
qbq.r&F& ]x1o (~ `s|^ &S9O:>=* 持票人cheque holder
\}EJtux q 5}|bDJ$% _ QqCwyK0 & oj$h 不记名支票cheque to bearer||bearer cheque
du>d ? 1`F25DhhY XgPZcOzYB 6vr8rJ- 记名支票||认人支票cheque to order
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到期支票antedated cheque
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k3IvAXu 未到期支票postdated cheque
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{'d[E* -oB`v' `(&GLv[i^2 +O?`uV 保付支票certified cheque
~ea&1+Z[3 8ps1Q2| _64<[2 l*]nvd_ 未获兑现支票,退票returned cheque
RWdx)qj{ >gZ"^iW rPkPQn: 5@yBUwMSj 横线支票crossed cheque
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O) 普通横线general crossing
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=uH '=1@,Skj- ,Lr}P mExJ--} 特别横线special crossing
Oz4yUR R7ExMJw g]m}@b6(h =
e| 空白支票blank cheque
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0uhIJc'2 XE?,)8 y0\ = F 失效支票,过期支票stale cheque
=`MMB|{6 Na{&aqdz 1SY3 cPg$*,] 普通支票open cheque
0w ;#4X:m Ujfs!ikh&F "Tc[1{eI 6d%)MEM 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
S'(Hl}h!. ge!Asm K *Fz#x{zt mFJb9, 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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f L( q-4#)EnW #PZBh 支票换现金||兑现to cash a cheque
fhbILg T[]kun +8|r_z\A5a Ng+Ge5C9 清理票款to clear a cheque
V|G[j\]E< *tL1t\jY ]_&pIBp @ )m9#F 保证兑现to certify a cheque
FN29 5:Iuw qwDoYyyu ?%RR+(2m hP26 Bb1 填写支票数额to fill up a cheque
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EE 支票上划线to cross a cheque
=[G) :h)A/k_ 1PdxoRa4= f+Da W 开发支票to make out a cheque
}t9A#GOz m=p<.%a >" z&KZKI 4E.K6=k|=a 签发支票,开立支票to draw a cheque||to issue a cheque
C*fSPdg? d*TpHLm 7+^4v(s 4<QSot 透支支票to overdraw a cheque
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s 背书支票to endorse a cheque
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eH 请付票款||清付票款to pay a cheque||to honour a cheque
^>f jURR %aeQL;# V d^<a)>5h 2!^[x~t 支票退票to dishonour a cheque
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x4.g 拒付支票to refuse a cheque
*R6n+d H.ZmLB F+@E6I'g @Pc]qu 拒付支票to stop payment of a cheque
U-#t&yjh# y'<juaw {&Fh$H! b:}`O!UBw 提示要求付款to present for payment
Y@S?0 <(Wa8PY2( rwlV\BU Odr@9MJ 见票即付持票人payable to bearer
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p`6305f _=_]Yx 支付指定人payable to order
$+<X 1 +_?;%PKkuF N2VF_[l HB4Hz0Fa 已过期||无效out of date||stale
%T UljX K} 0C}7=_? QK\QvU2y @\_tS H 请给出票人R/D||refer to drawer
aho;HM$hjP 8kih81tx"U DsqsMlB{ -uiZp ! 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
!GMb~ | zj$p~ I<.3"F1} &{* [7Ad 文字与数字不一致words and figures differ
g?M\Z"; ~fs{Ff' #GK&{)$ ;tI=xNre`1 支票
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O'O 时间已过account closed
fL"-K r,i^-jv; WB5[! :n>m">4 更改处应加盖印章alterations require initials
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Bfaj4i;_ 时间已过effects not cleared
"sf8~P9qy x!MYIaZ7 zF(I#|Vo j;1X- 停止付款payment stopped
=4/lJm`` lW?}jzuo -GCGxC2u W:b8m Xx 支票毁损cheque mutilated
+QuaQ% lA Am!$\T%2 r.[!n)* =wPl;SDf! 汇款||寄钱to remit||to send money
LnxJFc:1K yu<sd}@ Dx/?0F7V XJC|6"n 寄票供取款||支票支付to send a cheque for payment
&voyEvX/S 3uz@JY"mK %[-D&flKC eL#pS= 寄款人a remitter
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:U0z; %w=*4!NWb VW I{ wC 收款人a remittee
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& cc*A/lD tVvRT*>Wb 国外汇票foreign Bill
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HO/Ij 国内汇票inland Bill
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<A v1 "Up3W%]SB p2GkI/6)uu Nj5Mc>_ 跟单汇票documentary bill
;x$,x- ZO5_n x?9rT 0D $5jQm,V$K 空头汇票accommodation bill
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RF04 原始汇票original bill
-hiG8%l5 Wl/oun~o c3W9" 'c*Q/C; 改写||换新票据renewed bill
eRKuy l HQw98/-_W }><VcouJ[ N DZ :`D 即期汇票sight bill||bill on demand
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4$#nciAe i t.Lh'N;T SR)G!9z_/ …days after date||…days after date…日后付款
/'k4NXnW3 Sio^FOTD z SDRZ! \{``r …months after date||…months after date…月后付款
>-J%=P QVLv}w`O wCw-EGLR w.Cw)#N 见票后…日付款…days after sight||…days sight
B( r~Nvc ]^j:}#R fy]z<SPhVJ U4)x "s[CP 见票后…月付款…months after sight||…months sight
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GN 同组票据set of bills
hWc`4xdl 2E5n07, ! |4fww LX f r 单张汇票sola of exchange||sole of exchange
DBTeV-G9~R %G6Q+LMwm <"/b 5kc 7`eg;s^ 远期汇票usance bill||bill at usance
(sM$=M<$ 1. A@5* Q hc7"0mVd{ .-ihxEbzr 长期汇票long bill
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短期汇票short bill
`L~gERW# m8}c(GwcP ,c]<Yu \d
-H+t] 逾期汇票overdue bill
~ eNKu `@<>"ff#F %*bGW'Cw D9yAq'k$ 宽限日期days of grace
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|]Rk q"LE6?hs R6m6bsZ` 电汇telegraphic transfer (T.T)
%+pF4f8] _^ZBSx09) c)`=wDi ee2k..Tq# 邮汇postal order||postal note (Am.)||post office order||money order
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MA1y@ S7v# `# Mg~62u 本票promissory note (P/N)
*-eDUT|O Mni@@W \"7U,y', Xk>YiV",? 押汇负责书||押汇保证书letter of hypothecation
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L3;cAb/ S*l=FRFI 副保||抵押品||付属担保物collateral security
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0`QF: XXg~eu? 担保书trust receipt||letter of indemnity
tk\)]kj <4:%M X1XmaO%A 6f*QUw~ 承兑||认付acceptance
jZgCDA8Mr! F-=Xbyr3@ XK{K FB- Z,I0<e
caD 单张承兑general acceptance
x/L(0z *J3Z.fq%:i 2l}H=DZV m% %\k
\ 有条件承兑qualified acceptance
MlV3qM@ 9Pql\]9"o U>hpYqf_ SnVb D< 附条件认付conditional acceptance
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V~O@JP D+xPd< (mgv:<c;BA 部分认付partial acceptance
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