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。
2x gk$E$ 7 会计报表statement of account
W^W.* ?e` e9\_H=t+ DW,Z})9 \]FPv7! 往来帐目account current
>d;U>P5. UN<$F yb HII@Ed f? ga'G)d3oS 现在往来帐||存款额current accout
zW ?=^bE fG?a"6~ &/Gf@[ R<3 -!p1v 销货帐account sales
Ct(^nn$A >z3l@ WM9({BZ x[&)\[t 共同计算帐项joint account
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pmcGvc3 MO1H?Uhx K6F05h 5S 未决帐项outstanding account
B&(/,. $;";i:H` K=4|GZ~p}` n-?zH:]GG{ 贷方帐项credit account||creditor account
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;z 29z@ ! \^cXmyQ <% #T>pu/EQX_ 借方帐项debit account||debtor account
juWbd|ad" xNJ*TA[+ Lm^vS u ~1Ffu x 应付帐||应付未付帐account payable
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应收帐||应收未收帐account receivable
1Si$Q *\0h^^|@ P#:n Xc$ f]Zj"Tt- 新交易||新帐new account
z@<jZM kK&AK2 3z k},8fu zq$0 ?vGd 未决帐||老帐old account
;b|=osyT\ |41~U\ 4?_^7(%p YvUV9qps~ 现金帐cash account
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wn#E 流水帐running account
7 $dibTER @6y)wA9Yx T#}"?A| 4`sW_
ks 暂记帐||未定帐suspense account
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s51GRC nwi8>MG usU6, 过期帐||延滞帐overdue account||pastdue account
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dI&0Z k5X-*^U=V} 杂项帐户sundry account
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9$d?Y9 详细帐单||明细表detail account
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+ G1SOvdq 呆帐bad account
d263#R bW GMgC 1#XZVp;M +[V.yY/t|> 会计项目title of account
ka$la;e3 p3IhK> q^}iXE~ Z>.(' 会计薄||帐薄account-book
f5*hOzKG6 fTGVG LP>GM=S#" 6"2IV 营业报告书||损益计算表account of budiness||business report
}(#;{_ O}z-g&e.U `cFNO: 5QG?*Z~?7 借贷细帐||交验帐account rendered
`Js"*[z LKM;T- L}tP_ * }n k[WW 明细帐account stated
_"#n%@ u"U7aYGkY /b."d\ U ?6.UtNf 与…银行开立一户头to open an account with
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D 2zkOs: }u;`k'J@ 与…银行建立交易to keep account with
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( dP oUL4l=dj. @lCyH(c% z7HM/<WY 继续记帐to keep account
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1 与…有交易to have an account with
O-n JuZJgX =F46v{la n"Wlfd0 |+Tq[5&R 作成会计帐||有往来帐项to make out an account with
YLb$/6gj6 UYhxgPGsj }`+9ie7]/ #1p\\Av 清算||清理债务to make up an account
xks Me Fm[3Btn !d1a9los r"`7ezun: 清洁帐目||与…停止交易to close ones account with
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,: qk+ R#W=*cN h*\u0yD) 结帐to close an account
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sP 清理未付款to ask an account||to demand an account
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结清差额to balance the account with
Yzw[.(jc} XmN8S_M>v ,OFNV|S$ cVDcda|PE 清算to settle an account||to liquidate an account||to square an account
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w<b? 22 feYm| 审查帐目||监查帐目to audit an account
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QQ t$rla_rbY 检查帐目to examine an account
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^D8^s /|isRh| /dHIm`. Z S1U[{R?, 转入A的帐户to charge the amount to As account
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@ vo ~JO.h$1C ~yJJ00% G"h}6Za;DO 以计帐方式付款to pay on account
Q"H/RMo- `UTUrM .AZwVP< 6w[EJ;=p_ 代理某人||为某人on ones account||on account of one
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P5pu 为自己计算||独立帐目on ones own account
8 #:k ]'pL*&"X YLuf2ja}X 9*r^1PRc 由某人收益并负风险on ones account and risk||for ones account and risk
[v`kqL~ egVKAR- nu(7YYCM$ }_5 R9w]" 由某人负担for ones account||for account of one
n]i#&[*A( BvUiH<-D Fu5c_"! -gUp/#l1 按某人指示||列入某人帐户by order and for account of one
ij;P5OA GxEShSGOE %r8;i <>728;/C 列入5月份帐目for May account
Ej1<T,w_ GP^.h kVs h~ZLULW)B J_?v=dW` 编入某中帐项下to pass to the account of||to place to the account of
B9Hib1<8 @w`wJ*I4, XK})?LTD
B{*{9!(l9 寄出清算书to send in an account||to send in render an account
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1%$E pdvnpzj PcqS#!t 6q6xqr:W 支票薄cheque book
Dp!91NgB p [c;#>UQMf >##Z}auY ncMz
Hw 支票陈票人cheque drawer
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|Wjpnz 6|~^P!& 持票人cheque holder
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e~BN =4l @A> 不记名支票cheque to bearer||bearer cheque
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6su~SPh 记名支票||认人支票cheque to order
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fi~ 到期支票antedated cheque
ts9wSx~[+ lo(C3o' G!;PV^6x g,rmGu3v 未到期支票postdated cheque
O9p s?{g ');vc~C ,G g;:)k\ QS5t~rb 保付支票certified cheque
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M }\Rmwm- 未获兑现支票,退票returned cheque
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X;N?L%Pp <r.QS[:h 横线支票crossed cheque
S#?2E8 b5LToy: (D) KU9B> #79[Qtkrhm 普通横线general crossing
5a$EXV L*tfYonq Dzf\m>H[ Dws)
4hH 特别横线special crossing
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P"9 2Y23!hw 空白支票blank cheque
f|FS%]fCxk ^2nrA pF @,TIw[p ]i$y;]f 失效支票,过期支票stale cheque
R`Z"ey@C d#a/J.Z$A )q-NE) A5TSbW']+5 普通支票open cheque
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. {zvaZY|K" Nw1*);b[y 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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,*n&[ LhbdvJAk@ in<.0v9w 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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:un4 #Az#_0= = IRot 支票换现金||兑现to cash a cheque
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X cbS< ?J2A1iuq3 4d5c]% t-iXY0%& 清理票款to clear a cheque
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8Y7 tr[}F7n9 t.28IHJ /)sP, 2/ 保证兑现to certify a cheque
<v|"eq} BX0lk "dX~J3$ ]O"f % 填写支票数额to fill up a cheque
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)bOfs*S 支票上划线to cross a cheque
l5{60$g ZyUcL_ >,{sFc ]u|v7}I4 开发支票to make out a cheque
5p[}<I{ EVX3uC}{ W/!P1M n f[k#Znr 签发支票,开立支票to draw a cheque||to issue a cheque
q>2bkc GY# hTX[W%K g8##Be ~DInd-<5 透支支票to overdraw a cheque
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oB}n% 背书支票to endorse a cheque
1l$Ei,9 ?7aZU d2`g,~d f$xXR$mjf 请付票款||清付票款to pay a cheque||to honour a cheque
smf"F\Ws V%oZT>T3 Qu61$! p0@^1 支票退票to dishonour a cheque
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CCa@~v 拒付支票to refuse a cheque
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':vZ& 拒付支票to stop payment of a cheque
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XK ,2S!$M e3p|g] YZg#H)w% 提示要求付款to present for payment
>NKJ@4Y p'K`K\X YExgUE| $d?W1D<A 见票即付持票人payable to bearer
ljKIxSvCFp j]BRf A &zEQbHK6 h@Q^&%w 支付指定人payable to order
_ox+5?> p~$cwbQ! MET9rT U] LDi8 已过期||无效out of date||stale
dJ"M#X!Zu pE5v~~9Ikv |\,OlX, u:l-qD9=( 请给出票人R/D||refer to drawer
|./mPV r 6zi>Q?] 1 "?8)}"/f q)k:pQ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
;+9OzF ; Oidf\%!mvR o:Fq|?/e UY',n, 文字与数字不一致words and figures differ
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<`}P 2d&F<J<sU 支票
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Pyo|Sgk 时间已过account closed
[4z,hob y)G-6sZ/ yb`PMj j15 s<O$
Y 更改处应加盖印章alterations require initials
KF.{r [l23b{ zPby+BP @aIgif+v R/vHq36d
#<*Vc6pC 时间已过effects not cleared
pXk^EV0 R;< q<i_l qe0 D[L Z8|<%1Kge 停止付款payment stopped
7r:h_r- YF5}~M ymF i>m%hbAk 'cD?0ou`o 支票毁损cheque mutilated
@>2pY_ bZnOX*y] -#v~;Ci 4 PK}lc 汇款||寄钱to remit||to send money
zHJCXTM )Qbd/zd\U >US*7m } H[=\_X1o( 寄票供取款||支票支付to send a cheque for payment
p+d-7'?I ula-o)S gaF6j!p t<H"J__& 寄款人a remitter
Pe,>ny^J1 t-\+t<; 7N$2N!I( (V{/8%mWc 收款人a remittee
S=UuEmU5N l1 +l@r\ nS+Rbhs UC!mp?
国外汇票foreign Bill
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*;<fh,wOk 国内汇票inland Bill
,B <\a SDnl^a 3c<aI=$^ LF dvz0 跟单汇票documentary bill
n$iX6Cd GP}; ~ #ArrQeO 5_ M:+CW;||! 空头汇票accommodation bill
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]EJZ g3^s_*A 原始汇票original bill
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m{ =ZgueUz, =KE7NXu]- 改写||换新票据renewed bill
3?93Pj3oPt Hm-#Mpw $WA wMS, X=)V<2WO 即期汇票sight bill||bill on demand
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EB cO?*(e1m= @Z5q2Q 6= ?0&Bx& …days after date||…days after date…日后付款
Eb3 ZM# "{0G,tdA Y{Z&W9U 77RZ<u9/` …months after date||…months after date…月后付款
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& 见票后…日付款…days after sight||…days sight
yD9enYM R7::f\I DB vM.'b$ +R'8$ 见票后…月付款…months after sight||…months sight
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U6$ nrEI0E9 /!6 'K {lI}a8DP 同组票据set of bills
ZrN(Mp pc`P;Eui o}N@Q-i gq *D]:{#C* 单张汇票sola of exchange||sole of exchange
q"d9C)Md LuS@Kf8N+ , ZsZzZ# ~
'ZwD/!e 远期汇票usance bill||bill at usance
Ev fvU:z T3w%y`K J8'"vc} = %ZVYgtk;* 长期汇票long bill
[&TF]az De$~ *2 mWviWHK @-@Coy 4Tt 短期汇票short bill
z{XB_j6\= pqG>|#RG i"J
y>' ;&d#)&O"e 逾期汇票overdue bill
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Du/c *byUqY3( 宽限日期days of grace
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S . ,|C>^ VDxm|7 电汇telegraphic transfer (T.T)
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v5 邮汇postal order||postal note (Am.)||post office order||money order
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<E ((M,6Q} !W}sOK7# Nl\`xl6y] 本票promissory note (P/N)
jg$qp%7i% XIcUoKg^ HLyAzB~r CJ<nUIy'z 押汇负责书||押汇保证书letter of hypothecation
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T(i @eYpARF 副保||抵押品||付属担保物collateral security
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8lF$< 担保书trust receipt||letter of indemnity
#A)V CCTU-Xz/ Q<sqlh!h IO)Y0J>x 承兑||认付acceptance
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