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。
_|k$[^ln^ 会计报表statement of account
M`MxdwR )rc!irac] y^.66BH %#6@PQ[R. 往来帐目account current
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eUPa5{P 现在往来帐||存款额current accout
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ueFy<F N0`9/lr| J-W9B amx 销货帐account sales
AGBV7Kk /l$x} U,P_bz*) %sa?/pjK 共同计算帐项joint account
n1[c\1 `e[S Zj\ 2u{~35 z8kO)' 未决帐项outstanding account
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m:r )^(*B6;z5 贷方帐项credit account||creditor account
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b eJDZ|$ |vI*S5kn6A ,'L>:pF3 借方帐项debit account||debtor account
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@^B C@M-_Ud>Q 应付帐||应付未付帐account payable
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S &L|oqXE0L 9QZaa(vN o3WOp80hz 应收帐||应收未收帐account receivable
_&KqmQ8$7 }F08o,`? C{)1#<` XF`2*:7 新交易||新帐new account
r>mBe;[TX ~ |G&cg T,38Pu@r @T1G#[C~t 未决帐||老帐old account
Ple.fKu ':4cQ4Z w,|@e_|J /2^L;# 现金帐cash account
!j~wAdHk _"DC) #qRoTtMq7 Bk8}K=%w 流水帐running account
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iFIGJS q<RjAi 暂记帐||未定帐suspense account
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2Ap& p.8 bX 过期帐||延滞帐overdue account||pastdue account
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%K 杂项帐户sundry account
_kKG%U.gbK O>`k@X@9/ &1\/B |mT%IR 详细帐单||明细表detail account
RhYe=Qh4{p fe .=Z& z']6C9m} aZZ0eH 呆帐bad account
R~<N*En~ ?;~!C2Zs 18$d-[hX (g6e5Sgi> 会计项目title of account
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R* \zd[A~! (l5p_x 会计薄||帐薄account-book
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uj, hqRC:p#9 HDm]njF%qQ 营业报告书||损益计算表account of budiness||business report
. _+cvXy _\AQJ?<M M)13'B. &%J{uRp 借贷细帐||交验帐account rendered
-TD\?Q ?K$&|w%{3 iXWzIb}CJ- fY]"_P 明细帐account stated
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D:`Q\za 与…银行开立一户头to open an account with
<B@NSj X5owAc6 ~[=<Os tSy 9v 与…银行建立交易to keep account with
`wa;@p+j8 [G 9Pb) Dgz,Uad8f ?HG[N7=j 继续记帐to keep account
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8p +~n:*\ (wj:Gc ByY^d#oE 与…有交易to have an account with
1zRYd`IPoq 8K4^05*S QC'Ru'8S 8#!g;`~ D 作成会计帐||有往来帐项to make out an account with
R_!'=0}V <zCWLj3 [4?r0vO U\%r33L ) 清算||清理债务to make up an account
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~ RKLE@h7[? -1Tr!I:1 清洁帐目||与…停止交易to close ones account with
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-} q 2hV -h cr;:5D%_ 结帐to close an account
/<_!Gz.@uG +-tFg XG b |:Y3_> iw#~xel<ez 清理未付款to ask an account||to demand an account
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yp OROvy ]RAh['u| 结清差额to balance the account with
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kp 清算to settle an account||to liquidate an account||to square an account
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# fqrZ9:@ 审查帐目||监查帐目to audit an account
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~wp< XaCvBQ =F|9ac9X 检查帐目to examine an account
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6E u7mPp3ZYK e6MBy\*n .Wt3|?\=nd 转入A的帐户to charge the amount to As account
a/uo)']B o/3.U=px~ rf H1Zl &|Wqzdo?# 以计帐方式付款to pay on account
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s 代理某人||为某人on ones account||on account of one
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@_f^AQ 为自己计算||独立帐目on ones own account
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vD] l 由某人收益并负风险on ones account and risk||for ones account and risk
=Rx4ZqTI| 9287&+,0r 1J0gjO)AZ {U2AAQSa 由某人负担for ones account||for account of one
|kK5:\H sJKr%2nVV H?O5 "4a Zb2pZhkW 按某人指示||列入某人帐户by order and for account of one
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?U 5IUdA? 7SS#V FkrXM!mJ 列入5月份帐目for May account
C jf<,x$ 7Tk//By7 9;Z{++z {[#)Q.2 编入某中帐项下to pass to the account of||to place to the account of
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w . 寄出清算书to send in an account||to send in render an account
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^7\kvW 支票薄cheque book
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Z ~\(c;J*Ir 7YD+zd: 27N;> 支票陈票人cheque drawer
]fzXrN_ 5H.~pc2y .Pj<Pe <[\I`kzq 持票人cheque holder
EA(4xj&:U !*Is0`` Bk\Y v0 i[9yu- 不记名支票cheque to bearer||bearer cheque
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Y >w7%N 记名支票||认人支票cheque to order
(9RfsV4^ ]?+i6 [6U eMnK@J !DOyOTR&3 到期支票antedated cheque
"\EX)u9ze 8)bR\s pk9Ics;y Q&.uL}R 未到期支票postdated cheque
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B[ 保付支票certified cheque
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a3 未获兑现支票,退票returned cheque
9no<;1+j, pp"#pl "W"^0To f2x!cL|Kx? 横线支票crossed cheque
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,5v'hG 普通横线general crossing
86)2\uan KV$&qM. A]!0Z:{h% ^+D/59I 特别横线special crossing
Mu> E#+2)Q %CHw+wT& X3G593ts 空白支票blank cheque
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LYW **%&|9He 7 2JwG7qh ^}Vc||S 失效支票,过期支票stale cheque
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6F1Rt 普通支票open cheque
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ejA 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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l 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 X^NX "O>~osj 支票换现金||兑现to cash a cheque
P^<3 Z)L #ae?#?/" %>Gb]dv? 1ARtFR2C{b 清理票款to clear a cheque
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[yp=w "<0 !S~] 保证兑现to certify a cheque
bs|gQZG ?I^$35 Oh1U=V2~ *d C| X 填写支票数额to fill up a cheque
^$P_B-C N N9 M}H# S|tA%2z A^,ul>! 支票上划线to cross a cheque
c;]\$#2 8(4!x$,Z5 n R, QG8 Z0Sqw 开发支票to make out a cheque
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aik+2 签发支票,开立支票to draw a cheque||to issue a cheque
tZ[9qms^_ dYISjk@ &'12,'8 F'[Y.tA ,# 透支支票to overdraw a cheque
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k?7"r4Vc)S E|9`J00 背书支票to endorse a cheque
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L +ZjDTTk #@HlnF}T 请付票款||清付票款to pay a cheque||to honour a cheque
)8^E{w^D} p+iNi4y@ @Pc7$ qD % #L!`n)J" 支票退票to dishonour a cheque
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L A v>v\ :.> -sv%A7i ,$t1LV;o= 拒付支票to refuse a cheque
l7T?Yx j cRKLyb -`5]%.E&8 W>!:K^8] 拒付支票to stop payment of a cheque
!)oQ9,N vW.f`J,\D' U:~]>B $ 6k@F?qHS 提示要求付款to present for payment
a :*N0 wq.'8Y~BE wclj9&k 2|?U%YrHWs 见票即付持票人payable to bearer
N}/V2K]Q -,*m\Fe} FP&Ykx~ 56YqYu. 支付指定人payable to order
'J*'{ uDG>m7(}/h GTbV5{Ss @>VX]Qe^X 已过期||无效out of date||stale
5+{oQs_ MjQ>&fUK OD[=fR|cp ;C =d(
pY 请给出票人R/D||refer to drawer
8)iI=,T* 93Gj#Mk [H!do$[> /Cwwz 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
$27OrXQ| !_+FuF"@ xH28\]F5n uUp>N^mmVH 文字与数字不一致words and figures differ
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6 jb" ?2o+x D2 (5`(H.( 支票
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<}&J|() 时间已过account closed
=_E$* } 0 7qjWo/t P;XA|`& rvhMu}. 更改处应加盖印章alterations require initials
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3r^||(_u 时间已过effects not cleared
c<q33dZ!* R'F \9eyA &)q>Z!C-l d+h~4'ebv 停止付款payment stopped
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StNA(+rT 支票毁损cheque mutilated
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4Af7x6a; 汇款||寄钱to remit||to send money
}`0=\cKqn dJQwb FS)C<T]t C.u)2[( 寄票供取款||支票支付to send a cheque for payment
l9%ckC*q m(xyEU l:~ >P[ Wl&6T1A`" 寄款人a remitter
R Ee~\n+P^ Y^#>3T YuO!Y9iEm AKLFUk 收款人a remittee
!*qQ7 NeEV=+<-G 2S@Cj{R( UBnHtsM 国外汇票foreign Bill
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FgP{ 国内汇票inland Bill
1D"EF e9k$5ps 8v^AVg Ql}#mC.>/ 跟单汇票documentary bill
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[jB4G 空头汇票accommodation bill
[--] ?Dr C91'dM ?ZKIs9E[m 8"wavh|g4 原始汇票original bill
5Yk| h5E<wyd96. sU^K5oo ^!(tc=sr 改写||换新票据renewed bill
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Gt\ d\ 7OtM L_zB/(h ))6iVgSE$ 即期汇票sight bill||bill on demand
2+YM .Zl wD pL9 q tD,~i"0; Ao9=TC'v$' …days after date||…days after date…日后付款
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BQ*n OOz;/kay …months after date||…months after date…月后付款
]4_)WUS.c *U,W4>(B C !Lu`y /-ewCCzZV 见票后…日付款…days after sight||…days sight
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h~W9l h4>q~&Pd 4Z{ r 见票后…月付款…months after sight||…months sight
0o?2Sf`L\* >$A, B 9aKCO4 [k,FJ5X 同组票据set of bills
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.Dyxul BMbZ34^e 单张汇票sola of exchange||sole of exchange
G:PcV_ihx +d8?=LX AcY! J35[GZ';D 远期汇票usance bill||bill at usance
c~Z\|Y`#B rx(z:: 3)~z~p7 [iG4qI 长期汇票long bill
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oV>k \8 -PCD R%%h=] cD4H@!=a 短期汇票short bill
l:"zYcp% nc>Ae`"( 7|7sA'1cM JI~@H /j 逾期汇票overdue bill
OD1>s6uA7 n@| &jh v>p~y u+G k3B]u.Lo 宽限日期days of grace
^sZ,(sc{G cvv(OkC m"8Gh`Fo P'CDV3+ 电汇telegraphic transfer (T.T)
%y2i1^ e^Lt{/ vZ2/>}!Z= [=KA5c< 邮汇postal order||postal note (Am.)||post office order||money order
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I1M50 本票promissory note (P/N)
"( P-VX tcS7 @^' E6y ?DXWH K9N\E"6ZP 押汇负责书||押汇保证书letter of hypothecation
R4g% $} .R>4'#8q SAw. 6<Wy- ;b1*2- 副保||抵押品||付属担保物collateral security
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Ejf&n /\1MG>#K 担保书trust receipt||letter of indemnity
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RG70 XDrNc!XN YF<;s^&@u 承兑||认付acceptance
,~,{$\p Qk.:b 1k! xG$g0 cu V}<3& 单张承兑general acceptance
3[O;HS3| [>tyx{T Ye x_TtS| L[FNr& 有条件承兑qualified acceptance
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/ *w;=o}` 附条件认付conditional acceptance
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fEi] ]ZOzqh_0C w %sHA 部分认付partial acceptance
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