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。
y*p02\) 会计报表statement of account
ydAiH*> E]=>@EX
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V [1 O{yPV3s 往来帐目account current
T''<y S
?nWzJ5w3 LWhPd\ M}Xf<:g) 现在往来帐||存款额current accout
4S[UJ% -:OJX #j "\=Phqw W+$G{XSr5C 销货帐account sales
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4952u 共同计算帐项joint account
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l 0m"Ni:KEf n9n)eI)R 未决帐项outstanding account
k[,0kP; yxU9W,D v oR/_{#Mz" Ps{v
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~} 贷方帐项credit account||creditor account
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HrfS^B 借方帐项debit account||debtor account
d325Cw? O?cU6u;W lW|v_oP9 YPf? 应付帐||应付未付帐account payable
8/&4l,M5 L"n)fe$ 1hE{(onI Vu=/<;-N 应收帐||应收未收帐account receivable
u05Yy&(f fc9@l a PB?2{Cj -6~.;M 5 新交易||新帐new account
v^vi *c :2&"ak>N wy0?*)~ +jyGRSo 未决帐||老帐old account
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>]~|Nf/i G$%F`R[ 9 <{C9 现金帐cash account
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F*pC %.?V\l XM,slQ X8R`C0
流水帐running account
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CxZh^V8LP 暂记帐||未定帐suspense account
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F,O LO>42o?/i !!H"B('m 过期帐||延滞帐overdue account||pastdue account
]bY]YNt{7] JXYZ5&[ ?s3S$Ih ;R[3nb9% 杂项帐户sundry account
2vX $:4 q$mc{F($D -THMTRFz .V?[<}OJn 详细帐单||明细表detail account
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nj v{fcQb XclTyUGoK+ ~rJG4U 呆帐bad account
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Z>Mv$F"p: 会计项目title of account
fyA-*)oHv oSC'b% n=vDEX:' }$4z$& 会计薄||帐薄account-book
S!.sc !W9:)5^X z+yIP ?s}( h0@a"DqK 营业报告书||损益计算表account of budiness||business report
#c>GjUJ.w O6R)>Y4 Qop,~yK m(6d3P 借贷细帐||交验帐account rendered
A>1$?A8Q g}xL7bTlI> pUb1#= ?YLq
iAA 明细帐account stated
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Auek#[ 7MLLx#U aQtd6L+ J 与…银行开立一户头to open an account with
bj`\;_oo 7upko9d/ VTM* 1uXS> At4\D+J{Vs 与…银行建立交易to keep account with
j)?M jTvcKm|q Wye* ~t EIg~^xK 继续记帐to keep account
SG&,o=I$ |Ev|A9J! ^H3N1eC,`F yu6{ 6[
与…有交易to have an account with
<m]0!ii Yi*F;V e~N&?^M 10Ik_L=' 作成会计帐||有往来帐项to make out an account with
d+D~NA[M o$sD9xx &*=!B9OBI ew~Z/ A 清算||清理债务to make up an account
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- 清洁帐目||与…停止交易to close ones account with
olE(#}7V &q-&%~E@ Q[biy{(b8 Jr2yn{s=S 结帐to close an account
/Sw~<B!8N 0Z1ksfLU [a2]_]E% f+cb83}n] 清理未付款to ask an account||to demand an account
|Vx[ /?'~`4!( mqZH<.mn &<VU}c^! 结清差额to balance the account with
tOiz tYu N PT-d @7twe;07r j=l2\W#} 清算to settle an account||to liquidate an account||to square an account
'"B xsZG(Tz )QE6X67i ,8@<sFB' 审查帐目||监查帐目to audit an account
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}?s-$@$R 4z0gyCAC A 检查帐目to examine an account
=!'9TS E>bkEm FS1\`#Bm) F1#{(uW 转入A的帐户to charge the amount to As account
\sNgs#{7E7 @]l|-xGCWn NUV">i.( ,HZ%q]*:~ 以计帐方式付款to pay on account
):$KM{X ,1sbY!&ekL "ko*-FrQ z%8`F%2 代理某人||为某人on ones account||on account of one
f .O^R~, `MI\/oM@ ]-\68b N {-4+=7Sg1 为自己计算||独立帐目on ones own account
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Dq6XR D$}hoM1 vB7Gx>BQd 由某人收益并负风险on ones account and risk||for ones account and risk
A6z,6v6 `UsJaoR#f >(RkoExO/ ^*ZaqMA 由某人负担for ones account||for account of one
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2zH 1-y8Hy_a2 按某人指示||列入某人帐户by order and for account of one
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/a1uG]Mt 列入5月份帐目for May account
05wkUo:9 a=MN:s?Fc0 >Sc yc-n ",/6bs#$ 编入某中帐项下to pass to the account of||to place to the account of
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* b}qfOgd5 寄出清算书to send in an account||to send in render an account
P]Fb0X Bp^LLH 4/(#masIL ;%n'k 支票薄cheque book
'zUV(K?2] al[^pPKZ &~_F2]oM 5;)^o3X> 支票陈票人cheque drawer
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1f( 持票人cheque holder
7!J-/#! c+FTt(\8. q1rj!7 H'WYnhU& 不记名支票cheque to bearer||bearer cheque
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Imw 'l'3&.{Yfk 记名支票||认人支票cheque to order
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! x;?8Zr FJ0I&FyWs Q/|.=:~FO 到期支票antedated cheque
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未到期支票postdated cheque
U`6|K$@ b+~_/;Y9 T<*)Cdid `NtW+v 保付支票certified cheque
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u6 zQ+Mu^|u+ 未获兑现支票,退票returned cheque
WWpMuB_G :)lS9<Y} r)gK5Mv y`oj\ 横线支票crossed cheque
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tKgm / 普通横线general crossing
0d+n[Go+S CR$wzjP j (7qlp*8.s Cf(WO-F^ 特别横线special crossing
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/B o-bH3Jkb]& 空白支票blank cheque
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TWH2_` 失效支票,过期支票stale cheque
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\A , {^1O dU3A:uS^ 普通支票open cheque
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V.{HMeE4 n#6{K6}k~ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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YP? 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
:;_}Gxx z-MQGqxR H5 z1_O_+ wn@~80)$ 支票换现金||兑现to cash a cheque
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^ 2Vti|@JYp 清理票款to clear a cheque
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{h7 =Xvm#/ 保证兑现to certify a cheque
E0I/]0 OH06{I>; vu)EB!%[ >/74u/& 填写支票数额to fill up a cheque
I8! .n #M~yt`R~ O1~7#nJ*4[ s[8M$YBf 支票上划线to cross a cheque
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&CB VLV]e_D6s wb9(aS4 开发支票to make out a cheque
%l8!p'a ;"cQ)=s9Y CmXLD} L_x qRaPh:Q' 签发支票,开立支票to draw a cheque||to issue a cheque
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:Fe ^1~lnD~0 ' ds2\gN AM=> P7 透支支票to overdraw a cheque
.tKBmq0xo" \FfqIc9; ]*P9=!x|M OCu_v%G0 背书支票to endorse a cheque
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isf 0rL.~2)V Zj -#"Gm 请付票款||清付票款to pay a cheque||to honour a cheque
YCE *Dm _`p-^I J-/w{T8: ^~N:lW#= 支票退票to dishonour a cheque
cBqbbZyUk 3Qd/X&P 4L:O0Ggz} I(AlRh 拒付支票to refuse a cheque
}j2;B 8j &[{sA; k={1zl ; Y!45Kio 拒付支票to stop payment of a cheque
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K ^[.}DNR95( Mi#i 3y( 提示要求付款to present for payment
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-lWFy [-[59H[6) ,+IFV 见票即付持票人payable to bearer
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|'~<n 7b08Lo7b 支付指定人payable to order
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sW68 VqvjOeCbH g_{N^wS }wRm ~ 已过期||无效out of date||stale
_BA; H+M d)V8FX,t sgP{A}4 W D'u7"^= 请给出票人R/D||refer to drawer
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6K.F UFT JobU 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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+kd1q 文字与数字不一致words and figures differ
q/zU'7%@ >U`G3(#7S :8eI_X [u!n=ev 支票
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O6/ vFEB 时间已过account closed
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;AJQ2 更改处应加盖印章alterations require initials
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W;=Ae~ 时间已过effects not cleared
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)Z xE@/8h MZ$uWm`/ u$^tRz9 停止付款payment stopped
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sz Kw`CN 支票毁损cheque mutilated
`K5*Fjx :!g|pd[{ag ^K"BQ~-w K [DpH& 汇款||寄钱to remit||to send money
gep#o$P Gu~*ZKyJ l~;>KjZg pAatv;Ex 寄票供取款||支票支付to send a cheque for payment
="YGR: 0)Ephsw ) %Fwfb _xv3UzD 寄款人a remitter
8lpAe0p(Z T8A(W 7?R600O
A VSY p 收款人a remittee
HQm_ K0$ a)ry}E =f =${.*,o m4@NW*G{ 国外汇票foreign Bill
cw!,.o%cD ~i;{+j6Ho! ]w6Q? %'9 .c-a$39 国内汇票inland Bill
4Wiy2 \PE;R.v_: XJe=+_K9 @/<UhnI 跟单汇票documentary bill
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lN RN(I}]] a _aPAn|. 空头汇票accommodation bill
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f nU_O|l9 原始汇票original bill
tsc`u> p?Azn>qBa "9s_[e +>q#eUS) 改写||换新票据renewed bill
Z71m(//*} Z#d#n!Lz jCJcVO>OZ Zigv;}# 即期汇票sight bill||bill on demand
7l69SQo]? vt#;j;liG S\TXx79PhC m]2xOR_ …days after date||…days after date…日后付款
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`\ytx %rptI$^*X 0ae8Xm3J@R …months after date||…months after date…月后付款
|EE1S{!24m q;'f3Y GF ux?8A:% Tzex\]fw 见票后…日付款…days after sight||…days sight
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+Dy^4p?o sApix=Lr u;_~{VJ- 见票后…月付款…months after sight||…months sight
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r!%j7 5Kg'&B ( 同组票据set of bills
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>c,s}HJ 单张汇票sola of exchange||sole of exchange
y+(\:;y$7 Py)ZHML $,4h\>1WP iQ/~?'PB 远期汇票usance bill||bill at usance
L|'^P3#7` So aqmY;+ !__0Vk[s @ma(py 长期汇票long bill
3$\k=q3`# Pv'Q3O2<I cl~Yx4 fW-C`x 短期汇票short bill
t7+A!7b{ Wgwd?@uK =01X r`O
Yq 逾期汇票overdue bill
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X/ c5YPV"X &3Zq1o 3 t,_{9 宽限日期days of grace
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THYw_]K ffrIi',@ 电汇telegraphic transfer (T.T)
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|0I ]O@$}B];) 邮汇postal order||postal note (Am.)||post office order||money order
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Y%3 H71sxek3 Mbi]EZ ]b4WfIu 本票promissory note (P/N)
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|;\ +hxG!o?O 押汇负责书||押汇保证书letter of hypothecation
S#/%#k103 `AJ[g>py^| PMzPj, %M(RV_R+6 副保||抵押品||付属担保物collateral security
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1 OviS(}v4@ </h^%mnd 担保书trust receipt||letter of indemnity
V>{< pS 7{;it uqX 1vj/6L :D.0\.p 承兑||认付acceptance
"/W[gP[y% oo5=5s6 3} TktH28tK *r7vDc 单张承兑general acceptance
fr@F7s5} V`V\/s gj {Cx5m hx;f/EPx 有条件承兑qualified acceptance
)#=J<OpG r* *zjv> aB9!}3@ MY&Jdmga 附条件认付conditional acceptance
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H[<:Fz rwm^{Qa HgI!q<) >| R'dF} 部分认付partial acceptance
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