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。
C;|Ru* 会计报表statement of account
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b%6_LK[ ~?FKww|_*J Bb6_['y 往来帐目account current
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H9ap *!r8HV/< 现在往来帐||存款额current accout
mb/Y Im2g2] dJk.J9Z b1+Nm 销货帐account sales
ev`p!p \VW.>@s~ wp$=lU{B pdM|dGq^ 共同计算帐项joint account
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S 未决帐项outstanding account
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X@B+{IFC 贷方帐项credit account||creditor account
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nG2RBeJV /%~`B[4F + IMP< 借方帐项debit account||debtor account
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应付帐||应付未付帐account payable
=k2"1f~e ]4[^S.T= {^@qfkZz^ U=N]XwjVK< 应收帐||应收未收帐account receivable
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:Oc&{z?q 新交易||新帐new account
;f[@zo><r `$>cQwB,D +\66; 7]s 9|2LuHQu+ 未决帐||老帐old account
wi S8S{K5 ^ =RSoR <Q?_],ip }>m3V2>[ 现金帐cash account
D}K/5iU]a n$jf($* -P$E)5?^ o88Dz}a 流水帐running account
hP=z<&zb/ q^+Z> 6 WEu(}= E']Gh 暂记帐||未定帐suspense account
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e) 过期帐||延滞帐overdue account||pastdue account
^<nN~@j 'gv7&$X}4 +hd1|qa4 `-)Fx<e 杂项帐户sundry account
! jb{q bq 4r>buEU g63?(+Fz >zWVM1\\j 详细帐单||明细表detail account
_\2^s&iJh [EV}P&U @DYkWivLu 3a#j&] 呆帐bad account
]qk/V:H: \ |9KOulr AAt<{ +qEvz<kch 会计项目title of account
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0T+ Rm*}<JN31 H~ZSw7!M8 jYy0^)6X( 会计薄||帐薄account-book
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C?o[9l! W1@;94Sb~ H*\[:tPa tH'VV-!MZ 营业报告书||损益计算表account of budiness||business report
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xF/D YXC{8 借贷细帐||交验帐account rendered
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<=inogf KB"iF}\P0 p&4n3%(R@ 明细帐account stated
2:N_c\Vi bvgD;:Aj 'i(p@m<' od}x7RI%m 与…银行开立一户头to open an account with
Dgm%Ng K%}I}8M 68c;
Vb Cv~hU%1T 与…银行建立交易to keep account with
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X B<XPu=| 继续记帐to keep account
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zD)@ 与…有交易to have an account with
#(IMRdUf 7h]R{ _ -HsBV>C 62x< rph 作成会计帐||有往来帐项to make out an account with
(A'q@-XQ 0:Y`#0qK Gr@{p"./z )Zf}V0!?+ 清算||清理债务to make up an account
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%B&?D@ ^Ai_/! " 清洁帐目||与…停止交易to close ones account with
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Y^x 结帐to close an account
~}0hN]*G z#J/*712 TJ[jZuT: {qWG^Db 清理未付款to ask an account||to demand an account
6>BDA? A%*DQ1N wt.{Fqm :z} _y&] 结清差额to balance the account with
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,ZNh1xt .-u k 清算to settle an account||to liquidate an account||to square an account
]AC!R{H NVA`t]gn !+45=d 5 UE,~_hp 审查帐目||监查帐目to audit an account
@j\?h$A/ fpK0MS]=b h,'mN\6t V0'p1J tD 检查帐目to examine an account
9 /Ai( ,Z*3,/a >_0 i=.\ #:vDBP05.m 转入A的帐户to charge the amount to As account
R3{*v =ov KG-k$glD F%_,]^ n[ 6KCCbg/ 以计帐方式付款to pay on account
p[@oF5M '^F|k`$r SCh7O} %$Jqt 代理某人||为某人on ones account||on account of one
l\sS? cdJ`Gk {80oRD2=Q =8$0$d 为自己计算||独立帐目on ones own account
PK2Rj% K[#v(<) p-i.ITRS =!g/2;-or 由某人收益并负风险on ones account and risk||for ones account and risk
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xZ 3I;xU(rv 由某人负担for ones account||for account of one
@`IXu$Wm( C"U[ b% ebO`A2V'( Msv*}^> 按某人指示||列入某人帐户by order and for account of one
_UH/}!nqB k%Ma4_Z g:uvoMUD _uO!N(k. 列入5月份帐目for May account
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1l/) ; 编入某中帐项下to pass to the account of||to place to the account of
!"`@sd~ 9S:{ K9e~Wl<3 .6O52E 寄出清算书to send in an account||to send in render an account
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?1s`{yy Ie G7@ DEUd[ H4PbO/{xO 支票薄cheque book
;Pol#0_( @9}),hl` a,/M'^YyN ~_DF06G 支票陈票人cheque drawer
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N45 持票人cheque holder
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[D*J[?yt 1*C:hg@ 不记名支票cheque to bearer||bearer cheque
2Pbe~[ ]]el| u~$WH, P3 6B7< 记名支票||认人支票cheque to order
<U@P=G<t V~/.Y&WN K^"w]ii= t9G}Yd[T 到期支票antedated cheque
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g[*k 未到期支票postdated cheque
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保付支票certified cheque
=kd YN5R #2h+dk$1 dSwm|kIa }ppVR$7]0 未获兑现支票,退票returned cheque
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RXBb:f k]Zo-xh4 1<`9HCm 横线支票crossed cheque
-<_7\09 +W6Hva. g]za"U|g N;<//, 普通横线general crossing
vK(I3db! 2A*/C7 !(Q l)C O7v]p 特别横线special crossing
Xtft*Z _().t5< X:Q$gO?[4 Y~az!8j;Z 空白支票blank cheque
jPnO@H1 Yj3 P 7k$c @44P4?; {DT4mG5 失效支票,过期支票stale cheque
"IG+V:{ou >Dne? 8r ~n6[$WjZA H>.B99vp 普通支票open cheque
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L\|a 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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v*1y4 a6 * Y%? 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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s @US '{hO1p 支票换现金||兑现to cash a cheque
,Zr YJ< uk1v7#p oRV]p Hv+:fr" 清理票款to clear a cheque
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$o{F 保证兑现to certify a cheque
e(4bx5<* d+1L5}Jn ,2E`:#$ \qRjXadj 填写支票数额to fill up a cheque
U3(L.8(sA lS>=y#i3Xv IZzhJK M1V Y^T-A}?` 支票上划线to cross a cheque
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qT&S 开发支票to make out a cheque
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??;4 签发支票,开立支票to draw a cheque||to issue a cheque
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_tK5 ]Hv*^Bak Q-H=wJ4R Q;{D8 #! 透支支票to overdraw a cheque
#khyy-B= =[v2 btr x?k( N9fUlXhR 背书支票to endorse a cheque
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[U{ 请付票款||清付票款to pay a cheque||to honour a cheque
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w+ }(f,~?CP] 支票退票to dishonour a cheque
AVdd?Ew 4Tbi%vF{ 7J)a "d^e J$e Z Lj 拒付支票to refuse a cheque
v/4X[6( 7Vof7Y < l{%Op\ U:T5o]P< 拒付支票to stop payment of a cheque
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'ycTjY 提示要求付款to present for payment
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$ [^"(%{H 见票即付持票人payable to bearer
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~ \T#(rt\j 支付指定人payable to order
p~{%f#V ;*$8i
wBQ_ crOtQ dA!fv`,6- 已过期||无效out of date||stale
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A`ertSlbhe <`VJU2 k-Hfip[ro 请给出票人R/D||refer to drawer
7^Q$pT> ->#@rF:S yl;$#aZB Vm%ux>} 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
6W#F Ss~ #(wzl ?ia[KLt" FYE9&{]h 文字与数字不一致words and figures differ
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|Ec F#C 6.`B W&q5cz 支票
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%!/liS 时间已过account closed
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'2Q< b(rBha| vBQ?S2f IHX#BY> 更改处应加盖印章alterations require initials
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MvwJ(3 时间已过effects not cleared
dM;WG;8e ) x O_ P\4o4MF@K Vt2=rD4oJk 停止付款payment stopped
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+}Wo=R} ?4||L8j2^ 支票毁损cheque mutilated
w!k4&Rb3 f9bz:_;W_ 2gI_*fG1 E|#R0n* 汇款||寄钱to remit||to send money
M|]1}8d? $7
Uk;xV r:Tb{cA M!i5StGC 寄票供取款||支票支付to send a cheque for payment
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, 6M|%nBN$| Qz$Dv@*y\ 'a[|}nJ3 寄款人a remitter
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`'I a<36`#N =KD*+.'\/ !\uk b 收款人a remittee
\+A<s,x 1/BMs0 = UL"3skV zSXC 国外汇票foreign Bill
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Br!&Y9 Z9^$jw] 国内汇票inland Bill
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<|F 6p{x2>2y[ RV(z>XM dVfDS-v! 跟单汇票documentary bill
%Q~Lk]B?t 0E[Se|! \ChcJth@o< Q1[s{, 空头汇票accommodation bill
bm.H0rHR4 'b,D;'v x"80c(i Fgk/Ph3r 原始汇票original bill
M(jH"u&f VA.1JBQ mio'm 2[hl^f^%, 改写||换新票据renewed bill
T5;D0tM/ K_}acU k:xV[9ev: 9=f'sqIPV 即期汇票sight bill||bill on demand
Of=z!|l2 XN;eehB?aE zL'n
J op C11c/ …days after date||…days after date…日后付款
TW0^wSm NU[{oI<a IuF-bxA /H%pOL6(r …months after date||…months after date…月后付款
~^*tIIOX Z5=!R$4 [PT_y3'% =$Z'F<|d 见票后…日付款…days after sight||…days sight
?`>yl4 @\R)k(F Zn//u<D .y!Hw{cq 见票后…月付款…months after sight||…months sight
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TBco 同组票据set of bills
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/ ^9nM)[/C? 单张汇票sola of exchange||sole of exchange
pK`rm"6G JoYzC8/r P
dJ*'@~i `dK\VK^ 远期汇票usance bill||bill at usance
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长期汇票long bill
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短期汇票short bill
pV!(#45 ~W 0[];c$r< ?9mY #_Of $I9z
J"* 逾期汇票overdue bill
DF~w20+ ,y.0Cb0 t^'1Ebg 0ePZxOSjD 宽限日期days of grace
~-6;h.x= ,-b9:]{L ~(8A&!#,! bQ)r8[o!
电汇telegraphic transfer (T.T)
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k6;~ +[ F8>9o& o8,K1ic5# c2C8}XJ|O 邮汇postal order||postal note (Am.)||post office order||money order
pmS=$z;I !|!V}O ,]d}pJ}PX` 1a<,/N}}t 本票promissory note (P/N)
K( p1+GHC CUG6|qu $=bN=hE !cpBX>{w 押汇负责书||押汇保证书letter of hypothecation
YJ9_cA'A ei5 S <n \ Q6Ip@? zQ[mO 副保||抵押品||付属担保物collateral security
4k#6)e IFgF5VG6g Y/+ D4^L kC+A7k6 担保书trust receipt||letter of indemnity
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}9TdP/oT 1>2397 承兑||认付acceptance
H)p{T@ x6,RW],FGR n0m9|T& ^v},Sa/ot] 单张承兑general acceptance
n Au>i< c.~|)^OXXO d/^^8XUK !nu['6I% 有条件承兑qualified acceptance
1#@'U90xf pZR^ HOq s:_5p`w> LJ)3!Q/: 附条件认付conditional acceptance
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n}q 0'~?u ' ;?cUF78# \-B>']:R4 部分认付partial acceptance
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