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。
jGD%r~lN 会计报表statement of account
5v9Vk`3' `,Orf ZMb .Yx_:h=u {/}^D- 往来帐目account current
Z]vL%Gg*! ZHkw6@| 'Kz9ygZy H}nJbnU 现在往来帐||存款额current accout
C1QV[bJK EJm4xkYLj1 Fr5 Xp 5~r2sCDPk 销货帐account sales
'UfeluMd B?6QMC; u~F~cDu v0@)t&O 共同计算帐项joint account
P5?<_x0v4b ,X/- !wh&>3~ ,W*H6fw+ 未决帐项outstanding account
[ee30ELn NK/4OAt% -MfQ&U <DZcra 贷方帐项credit account||creditor account
p2d\ZgWD=) #H5=a6E+q ::"E?CQLV &88oB6$D^q 借方帐项debit account||debtor account
zY%. Rq- !buz<h ;/sHWI
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X1M 应付帐||应付未付帐account payable
YYUe)j{T 97LpY_sU \:&@;!a 9_huI'"p 应收帐||应收未收帐account receivable
ngyY GAl+Zg## WzlC*iv m,tXE%l 新交易||新帐new account
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: li/aN 未决帐||老帐old account
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=r6qX |~e?,[-2`r 现金帐cash account
12(wj6Q oNYZIk: E%3TP_B3 oH-8r:{ 流水帐running account
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X|Z; 暂记帐||未定帐suspense account
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!y 46z tXq)nfGe{ '%7 Bx of 过期帐||延滞帐overdue account||pastdue account
Ai kf|)D[ $>w/Cy ]QrR1Rg _>_j\b 杂项帐户sundry account
;j'Daupt;= 2{oThef[O , =y#m-9 PT_KXk 详细帐单||明细表detail account
dM]#WBOPy oU+F3b}5p I=rwsL E1*QdCV2 呆帐bad account
oln<yyDs ]U_ec*a o"q+,"QL 4 I@p%g& 会计项目title of account
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j<H6|3 )K0i@hM(n wCb(>pL0 =G${[V\ 会计薄||帐薄account-book
!I8f#'p |>1hu1 z2 hFn& &Lj@9\Dh 营业报告书||损益计算表account of budiness||business report
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)qZ k`VM2+9h'^ 1oY^]OD]W u, kU$ 借贷细帐||交验帐account rendered
1FERmf? ?d Q{y{rC2P
1ThqqB 5<R%H{3j 明细帐account stated
s&tE_ x` /)g( C/tr$.2H= s~L</Xvo
与…银行开立一户头to open an account with
YA&`&$ P+(i^=S !1Y&Y@ze Uems\I0 与…银行建立交易to keep account with
w{,4rk;Hr 8]"(!i_;) l-)Bivoi #h'@5 l 继续记帐to keep account
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?b".hJ2 d7Ro}>lp 与…有交易to have an account with
w"zE_9I\ !a-b6Aa q mQfLz7&x )&W**!(C 作成会计帐||有往来帐项to make out an account with
C/@LZ OEL 77,oPLSn !@L=;1,
QU5Sy oL[ 清算||清理债务to make up an account
ZxHJ<2oD ukAKFc^)k Y`ihi,s`H *75YGD 清洁帐目||与…停止交易to close ones account with
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dt,3"J 4<S' mY-hN| 结帐to close an account
_GA$6#] j,-C{ K :0~QRc-u M"Y0jQ( 清理未付款to ask an account||to demand an account
0Y+FRB]u !{UTD+|=N &0
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ci9o c:4P%({ 结清差额to balance the account with
;)hw%Z]Jj$ 4g` jd v/QUjXBr AR&:Q4r| 清算to settle an account||to liquidate an account||to square an account
WlwY <) '\7G@g?UZ N$I03m i!H!;z# 审查帐目||监查帐目to audit an account
)b4$A: 1,t)3;o$ .zj0Jy8N ql{_%x? 检查帐目to examine an account
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/DFV$+9 1y"3 %V_-%/3Z 转入A的帐户to charge the amount to As account
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x?,9_va] 以计帐方式付款to pay on account
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S |\9TvN^$` '+y_\ )}lRd#V 代理某人||为某人on ones account||on account of one
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psb, iz^qR={bW XEH}4;C'{ kI\tqNJ i 为自己计算||独立帐目on ones own account
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O!t]* 由某人收益并负风险on ones account and risk||for ones account and risk
> 0> %5'6Tj oOU1{[ D{7w!z 由某人负担for ones account||for account of one
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N<c 7'p8a<x '?5j[:QY@ Ub$n |xn 按某人指示||列入某人帐户by order and for account of one
Xq#Y*lKVD #
J\rv' 3z =^(Y FiAY\4 列入5月份帐目for May account
@_ygnNn4R S -&)p@4 9.OA, 6 H
TjkR*E 编入某中帐项下to pass to the account of||to place to the account of
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OF rxZi8w>} 寄出清算书to send in an account||to send in render an account
o+ O}Te 8G^<[`.@j ;@mRo`D` j6:7AH|!)2 支票薄cheque book
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]wn/BG) fC-P.:F#I q3e8#R)l 支票陈票人cheque drawer
w`HI]{hE~N {<$bAj i\?*=\a j f~wBmd7 持票人cheque holder
&p(0K4: ^c}J,tZ] a>mMvc" 6cS>bl 不记名支票cheque to bearer||bearer cheque
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q41jiS oDB`iiBXQ kQ>^->w 记名支票||认人支票cheque to order
GRqT-/n" Bn?V9TEoO Td\o9 5r,r%{@K 到期支票antedated cheque
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|AhF7Mj* 未到期支票postdated cheque
dR^"X3$ D1s4`V - H U+ I _RkuBOv@e 保付支票certified cheque
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@ F_3:bX {MdLX.ycc) 未获兑现支票,退票returned cheque
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}\ 横线支票crossed cheque
,zTb<g bO5k6i ]bdFr/!'S+ tAu4haa4; 普通横线general crossing
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特别横线special crossing
xw^.bz| P$GjF-!: SGc8^%-` RJeDEYXeg 空白支票blank cheque
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2 B@YyQ' Fm_y&7._ 失效支票,过期支票stale cheque
UaG1c%7?X revF;l6->C SO\/-]9# 07g':QU@ 普通支票open cheque
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{f #V02hs1 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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O[t 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
/Dtd#OAdr &QX`NO6 b,TiMf9},h V&]DzjT/ 支票换现金||兑现to cash a cheque
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清理票款to clear a cheque
2Se?J)MN v60^4K> kUx&pYv J<gJc*Q 保证兑现to certify a cheque
FXdD4 X) V! |qYM. ''OfS D_g x"P);su 填写支票数额to fill up a cheque
#%@*p,xh 6(|d|Si *c d@0Kr5_ ;^Sr"v6r>u 支票上划线to cross a cheque
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#3=P4FUz. 5l-mW0,MK 开发支票to make out a cheque
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签发支票,开立支票to draw a cheque||to issue a cheque
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w2#< bOp54WI-g dBV7Te4L D<i[LZd 透支支票to overdraw a cheque
BElJB&I /%aiEhL JPM))4YDR H=g.34 背书支票to endorse a cheque
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;< )~Y- s#Jh -+lM 请付票款||清付票款to pay a cheque||to honour a cheque
*Oc.9 F88" ZR v"h/~ Rv,JU6>i x.0p%O=` 支票退票to dishonour a cheque
'\fY<Q:! >>Ts?? tj]9~eJ- {j {+0V 拒付支票to refuse a cheque
;|p$\26S)% <!$:8ls qjAWeS/ ,B&fFis 拒付支票to stop payment of a cheque
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xV#WoYKj 提示要求付款to present for payment
CxhY$%C (L :M{Y,~cP SjjIr ^ 1pv}]&X 见票即付持票人payable to bearer
l:6,QaT1 -5>-%13 bb42v7? UmnE@H"t$\ 支付指定人payable to order
1QZ&Mj^^ .O*bILU &Lt[WT$ 22<0DhJ 已过期||无效out of date||stale
N!Qg; ( v]%WH~> @ ''GPL@ c(co\A.]:6 请给出票人R/D||refer to drawer
Bx"7%[ fW`&'! 3QSZ ZJ Iq+>qX 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
dw~p?[ rPc7(,o* {Y}dv`G#Iu P X;Ed*y 文字与数字不一致words and figures differ
2Nxm@B` { <X TU8G E|YdcS h=kQ$`j6 支票
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{ng"=3+n 时间已过account closed
133I.XBU Sx*oo{Kk% '6$*YN&5 v{i7h|e 更改处应加盖印章alterations require initials
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mD:IO 时间已过effects not cleared
%8aC1x KtS)'jf ?Y:x[pOe UgB'[@McS 停止付款payment stopped
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(nW67YTr 支票毁损cheque mutilated
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<eC<dtu %puLr'Y V&soN:HS 汇款||寄钱to remit||to send money
#{r#;+ 2=-utN@Z x?x`oirh UV}73Sp 寄票供取款||支票支付to send a cheque for payment
>$gG/WD?KR 6#}93Dgv4 U%7i=Z{^Ks *O
:r7_ Y0 寄款人a remitter
1\RGM<q$f MyJ4><oG rQ4*k'lA: oR
N-xng 收款人a remittee
}MR1^ ~mV"i7VX >}~#>Ru |CgnCUv+ 国外汇票foreign Bill
sGY_{CZ: $=sXAK9
QU{ Ech' \&V0vN1 国内汇票inland Bill
h:XzUxL\ DfJ2PX}q e73^#O&Xt , xx6$uZ 跟单汇票documentary bill
PIA)d-Z F Kc;W 0,*%vG?Q ;TQf5|R\K 空头汇票accommodation bill
f0+2t.tj yTE%hHH]&[ 3>zN/f 6Dws,_UAZ4 原始汇票original bill
{vaaFs R8*Q$rH< c_{z
(W" v,NHQyk 改写||换新票据renewed bill
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M q;U HQ!Xj.y 即期汇票sight bill||bill on demand
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I3u{zHVwI YF#HSf7 TAL/a*7\ …days after date||…days after date…日后付款
e"-X U@`k1 0uVv<Q~ ||2Q~*: +]>+
a<x*% …months after date||…months after date…月后付款
3zuF{Q2P< Q_*_?yf N;F)jO
xsl MFJE6ei 见票后…日付款…days after sight||…days sight
\8uo{#cL8 Rg29 PZ:u_*Vu` /4=-b_2Y~ 见票后…月付款…months after sight||…months sight
78n}rT%k1 Q^}%c
U0 %kf>&b,Mi VeiElU3 同组票据set of bills
fi PIAT} P#kGX(G9! BOlAm*tFt >QQ(m\a$ 单张汇票sola of exchange||sole of exchange
J.*XXM- V 5FvOznK^e )!9Ifk
0KH k>4qkigjc 远期汇票usance bill||bill at usance
v=YK8fNi `znB7VQ0 ]>##`X oqkVYl E 长期汇票long bill
VBoMT:# 'iSAAwT2aj p?(L'q"WK cl[!`Z 短期汇票short bill
R)Q4 n[xkSF^) xIbMs4'iEx "yb WDWu 逾期汇票overdue bill
2)iD4G` TDK@)mP T*2C_oW hi{%pi&!T 宽限日期days of grace
`cP <}^] `&7RMa4= _68BP)nz>. -=$2p0"R 电汇telegraphic transfer (T.T)
v vu<:16 `linG1mF Lrz3 UgHf*m 邮汇postal order||postal note (Am.)||post office order||money order
4|J[Jdj Y8s;w!/ W+>wu%[L b=
##A 本票promissory note (P/N)
l4'~}nn(Y $j`
$[tX6l sOFa!bdPW u/^|XOy 押汇负责书||押汇保证书letter of hypothecation
0O@_cW #m. AN dT@UK^\ *3{J#Q6fk3 副保||抵押品||付属担保物collateral security
{5:Zl<0 >mu)/kl _"f :` ,krS-. 担保书trust receipt||letter of indemnity
</oY4$ l' x2wg^$F*oO /F[+13C a_T,t'6 承兑||认付acceptance
:Z`4j x/TGp?\g _."E%|5 8:;#,Urr 单张承兑general acceptance
mMw;0/n TYS\95< E:A!wS`" ^[# &
^[-V 有条件承兑qualified acceptance
9w^zY;Y 4I~i)EKy6 n[k1np$7?6 ksI>IW 附条件认付conditional acceptance
6vz1*\:H~ -f>'RI95> f@z
*3I; crmUrF# 部分认付partial acceptance
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