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。
w9imKVry 会计报表statement of account
eByz-,{P =nS3p6>rZ ;'K5J9k A)!*]o>U 往来帐目account current
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i0_hZ 现在往来帐||存款额current accout
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X_h}J=33Q 销货帐account sales
cI*;k.KU 7}>E J Il'fL'3 =T@1@w 共同计算帐项joint account
q9_OGd|P /3T1U Sm|6 %3 AkV#J,
3LC 未决帐项outstanding account
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GVn!O1jio M2Qr(K| 贷方帐项credit account||creditor account
yf+)6D -9n da(<K} ##*3bDf$-5 KRzAy)8 借方帐项debit account||debtor account
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% 应付帐||应付未付帐account payable
:I#V. Xv^qVn4 %h@EP[\ $&td=OK 应收帐||应收未收帐account receivable
3w'tH4C[Y GTd,n= 77Y/!~kd 1+s;FJ2} 新交易||新帐new account
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!,Hp [W&T(%(W- 4r}51 N\ (9a^$C* 未决帐||老帐old account
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现金帐cash account
$UwCMPs X Dd|VMW= 2>%=U~5 @yYkti;4- 流水帐running account
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/ ?J0y| Bzf^ivT3L ^cWnF0)j. 暂记帐||未定帐suspense account
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-kR ;xTpE2 -~ ?r4>" [ 过期帐||延滞帐overdue account||pastdue account
UN#S;x* nw<uyaU-t m&3xJuKih Vurqt_nb 杂项帐户sundry account
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ZaT -~w'Xo # c:('W16 详细帐单||明细表detail account
vY3h3o Mtx 4'WZ c+ie8Q! ueNS='+m 呆帐bad account
i|kRK7[6B UiNP3TJ'L *T1_;4i h68 xet; 会计项目title of account
er\|i. Y 2~V*5~fb !G|@6W` (8OsGn 会计薄||帐薄account-book
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rJB}qYD 营业报告书||损益计算表account of budiness||business report
/dHF6yW xIn:ZKJ' :4|4 =mkr 46;uW{EY 借贷细帐||交验帐account rendered
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Hn:Crl y# 6eCCmIdaM 明细帐account stated
k?}Zg* ,!9zrYi} hbn([+xY 9+N-eW_U 与…银行开立一户头to open an account with
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,).p cwL_tq Q2>gU# Wp,R^d 与…银行建立交易to keep account with
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wIgS3K qQa}wcU'9p uAk.@nfiEv 继续记帐to keep account
]$hBMuUa d(K+);! "N#Y gSr H?w6C):] 与…有交易to have an account with
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Jb2c2 作成会计帐||有往来帐项to make out an account with
05R@7[GWq (<lhn gM]:Ma Y-9I3?ar 清算||清理债务to make up an account
k7^5Bp8= W*G<X.Hf {`_i` p<%d2@lp 清洁帐目||与…停止交易to close ones account with
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?W {..6>fS 结帐to close an account
9H~n_ [>9is=>o. CN?gq^ ,: ^u-b| 清理未付款to ask an account||to demand an account
{{1G`;|v9 ?A0)L27UE& O0:q;<>z CGFDqCNr- 结清差额to balance the account with
`@%LzeGz O&&~NXI\ UZ";a453r m[2gdJK 清算to settle an account||to liquidate an account||to square an account
{h4E8.E fsXy"#mOkD MOC/KNb R-14=|7a- 审查帐目||监查帐目to audit an account
_dU\JD 62u4-}JzF ABkl%m6xf sq]F;=[5 检查帐目to examine an account
c " ,*h m+9#5a- X{VOAcugr .]Z"C&"N] 转入A的帐户to charge the amount to As account
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?cZlN! @nf`Gw ; [ hsds\ 以计帐方式付款to pay on account
@|!z9Y* 4K74=r),i ]'S^] d5d@k 代理某人||为某人on ones account||on account of one
R-Sym8c .C(tMF]D, AwN!;t_0+N [-&Zl(9& 为自己计算||独立帐目on ones own account
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hg: `X8F`5&U\f _cwpA#x`} 由某人收益并负风险on ones account and risk||for ones account and risk
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3"`+o 05[SC}MCA @ P|y{e6 由某人负担for ones account||for account of one
D{!IW!w ]R *A 0IpmRH/ s`UJ1eJ 按某人指示||列入某人帐户by order and for account of one
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列入5月份帐目for May account
Debv4Gr;^ f 1d?.) E_`=7i &wX]_:? 编入某中帐项下to pass to the account of||to place to the account of
m kexc~l Wjc'*QCPl %$mA03[MQ d'2A,B~_* 寄出清算书to send in an account||to send in render an account
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3HfQ x"~JR\yzKJ Uz7<PLxd 支票薄cheque book
pXUSLs OKV8zO j39wA~K g+lCMW\ 支票陈票人cheque drawer
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g_* 持票人cheque holder
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u4j5w b]y2+A.n 6wxs1G 不记名支票cheque to bearer||bearer cheque
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=QCp4^ 记名支票||认人支票cheque to order
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=Uh$&m 到期支票antedated cheque
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ys~x$ 未到期支票postdated cheque
nlYNN/@" "fI6Cpc 0mnw{fE8_ pFXEu=$3 保付支票certified cheque
;fJ.8C Ib`XT0k OH88n69 xUvs: 未获兑现支票,退票returned cheque
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,'+kBZOv IU[ [H# <!+Az,- 横线支票crossed cheque
{FGj]* M{\I8oOg WM{=CD H. c7Nle 普通横线general crossing
sRW<me; 1,~D4lD| *fdTpXa n ;Ei\\p! 特别横线special crossing
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[v[ci 空白支票blank cheque
AdmC&!nH 9z0p5)]n> G6/m# 4JEpl'5^Q 失效支票,过期支票stale cheque
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q&C_|D #QPjkR|\ <GJbmRc| p 'k0#R$ 普通支票open cheque
OVJ0}5P* u!s2BC0}N [Zrr)8A &L:!VL{I 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
yX5\gO6G B[}6-2<>?C )1z@ q| 7( 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
b'g ) GB^B r6 7nSxi+6e No$3"4wk 支票换现金||兑现to cash a cheque
s*4dxnS_8 :DNjhZ vIvIfE k!^{eOM 清理票款to clear a cheque
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-ZH9 +mPx8P&% t7pFW^& 3'Rx=G' 保证兑现to certify a cheque
0"R|..l/ vX>)je5# b$7 +;I; {vj)76%y 填写支票数额to fill up a cheque
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zB 支票上划线to cross a cheque
yu|>t4#GT TvM~y\s "tZe>>I K:M8h{Ua 开发支票to make out a cheque
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IjSu "4Nt\WQ 签发支票,开立支票to draw a cheque||to issue a cheque
)+^+sd W)/#0*7 VUc%4U{Cti RCrCs 透支支票to overdraw a cheque
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Z?- R_KH"`q 背书支票to endorse a cheque
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,BmVQ 请付票款||清付票款to pay a cheque||to honour a cheque
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e>]A* e.> P8C<& 支票退票to dishonour a cheque
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[M,]? |pK!S 拒付支票to refuse a cheque
1oS/`) M:8R-c#![ !if K'bP@y_cq 拒付支票to stop payment of a cheque
>z03{=sAN ^~dWU> :/#rZPPF 45e~6", 提示要求付款to present for payment
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i r$1Qf}J3= 见票即付持票人payable to bearer
s1rCpzK0 $`c:& j.Hf/vi`z hM{bavd 支付指定人payable to order
NUZl`fu1Z4 p ?!/+ . vV|hSc UZMd~| 已过期||无效out of date||stale
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#x Wri<h:1 G2D$aSh 请给出票人R/D||refer to drawer
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}pYqWTG 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
+R &gqja uph(V ]`K2N WMdg1J+~ 文字与数字不一致words and figures differ
vQCy\Gi 6N4~~O L_T5nD^D UVP vOtZj 支票
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\~W'v3:W 时间已过account closed
WJ#[LF!e q1,~ {.yB'.k? u_enqC3 更改处应加盖印章alterations require initials
k:;r2f ! mHO$bQ" ]esC[r]PJ HtFDlvdy] .]^?<bG
;+%rw 2Z,B 时间已过effects not cleared
d-qUtgqV86 l**X^+=$ _XBd3JN@ 3w=J'(RU 停止付款payment stopped
+%'(!A?*` (zk"~Ud AH^/V}9H 80I#TA6C 支票毁损cheque mutilated
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xi 汇款||寄钱to remit||to send money
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s!J9|]o ?4 ,T}@P zPO9!?7| 寄票供取款||支票支付to send a cheque for payment
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];m_4 L0,'mS 寄款人a remitter
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"1Z]@ f|5co>Hk 收款人a remittee
-RwE%cr 0B2t"(& 4RO}<$Nx} i5Ggf"![ 国外汇票foreign Bill
la!~\wpa dPlV>IM$z @JMiO^ fhiM U8(& 国内汇票inland Bill
vXs"Dst 1}x%%RD_ /m1\ iM\ Cdn J&N{ 跟单汇票documentary bill
6x`t{g]f, )nkY_'BV L!9 2P{ K 3og.y+.=U. 空头汇票accommodation bill
[txE .7p pi(m7Ci" |Cv!,]9:r K;?+8(H 原始汇票original bill
e'~3oqSvR 1EK*g;H r!v\"6:OM A.SvA Yn 改写||换新票据renewed bill
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即期汇票sight bill||bill on demand
O-wzz *dQSw)R F9PxSk_\9 _BufO7`. …days after date||…days after date…日后付款
t@(HF-4~= U^PgG|0N x}4q {P5$ )0`C@um …months after date||…months after date…月后付款
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_ 4W75T2q# F9^S"qv$ E.h*g8bXe 见票后…日付款…days after sight||…days sight
c<~H(k'+c F59 TZI $nb[GV 0GL M(JmK 见票后…月付款…months after sight||…months sight
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eR_[ Uo49*Mr 同组票据set of bills
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~D",k 单张汇票sola of exchange||sole of exchange
7GGUV lE;!TQj:X ;uW FHc5@B (FV >m 远期汇票usance bill||bill at usance
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3 :RYTL'hes ZSw.U:ep$s SbZ6t$" 长期汇票long bill
/v }`l z:O8Ls^\T l;U?Z'n ZCw]m#lS 短期汇票short bill
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n 'w/hw'F6 逾期汇票overdue bill
x-c"%Z| :UdF ICCc./l| }Jw,>} 宽限日期days of grace
=N@t'fOr )u">it+ *Ex|9FCt$ iso4]>LF 电汇telegraphic transfer (T.T)
IV-{ve6 X&zis1A< ysN3 'qi}|I 邮汇postal order||postal note (Am.)||post office order||money order
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lIv.A 本票promissory note (P/N)
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9j@N77 TC. ,V_ 押汇负责书||押汇保证书letter of hypothecation
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副保||抵押品||付属担保物collateral security
+p^u^a neh(<> zT/\Cj68 wBzC5T%, 担保书trust receipt||letter of indemnity
-M2yw 4 :=]<sc, DlT{` B *vM0 承兑||认付acceptance
H]!"Zq k h![#;>( Jwp7gYZ pp2~Meg 单张承兑general acceptance
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xPgBV~ g>sSS8RO 有条件承兑qualified acceptance
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AS,%RN^. ] - .aL ddo#P%sH' 附条件认付conditional acceptance
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7 ^ aT<q=DO 部分认付partial acceptance
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