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。
G{As,`{ 会计报表statement of account
gMi0FO' $8)+XmsCr F>SRs =_
gmUz9P( 往来帐目account current
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RjMxX4> ].avItg 现在往来帐||存款额current accout
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NV 销货帐account sales
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_O)>$.^6 :I] Mps< 共同计算帐项joint account
O#4&8>;= u4cnE" dM.f]-g wA ,6bj 未决帐项outstanding account
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j%'{)gK 贷方帐项credit account||creditor account
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*FI 借方帐项debit account||debtor account
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j*wnR 应付帐||应付未付帐account payable
EmWn%eMN G`D`Af/B R`5.[?Dt Uk wP 应收帐||应收未收帐account receivable
3)wN))VBX [C 7^r3w e-/&$Qq LtF,kAIt7v 新交易||新帐new account
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M/+L:_< 未决帐||老帐old account
jxJ8(sr$ S&5&];Ag FBX'.\@` ^rR1ZVY 现金帐cash account
,Q$q=E;X ah$b[\#C 3PWL@>zi IVnHf_PzF 流水帐running account
B N5[,J J9nX"Sb q s!j>x sRR(`0Zp 暂记帐||未定帐suspense account
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LEv 过期帐||延滞帐overdue account||pastdue account
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OT np^N8$i:n QD&`^(X1p u(.e8~s8 杂项帐户sundry account
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?3`UbN: 详细帐单||明细表detail account
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@tnz]^V dh iuI|?@ 呆帐bad account
oG?Xk%7&\ &vMb_;~B Y;M|D'y+ SYJD?&C; 会计项目title of account
Yx%Hs5}8 (_]~wi-, A2Ed0|B y !dnH7" 会计薄||帐薄account-book
^98~U\ar !sP{gi#= &-6Gc;f8 ;?iW%:_, 营业报告书||损益计算表account of budiness||business report
,AFu C< g}{aZ$sta :J@gmY:C !>&o01i 借贷细帐||交验帐account rendered
~L\z8[<C 8C:z"@ o '@KEi%-^> %p=M; 明细帐account stated
&)ChQZA 19)i*\+ s Y Qk Qbn"=n2 与…银行开立一户头to open an account with
VA_PvL.9 %s|Ely) Om\vMd@! *Kgks 4 与…银行建立交易to keep account with
t\,PB{P:J =s2*H8] osAd1<EIC G 4X|Bka 继续记帐to keep account
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c 7,o7Cf2 z E,U+o $ 与…有交易to have an account with
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d .nu/ Yujiqi]J; 作成会计帐||有往来帐项to make out an account with
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s :q%M_ <uw9DU7G 清算||清理债务to make up an account
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q"8ea/ 清洁帐目||与…停止交易to close ones account with
k"zv~`i' ??vLUv l4YJ c oIzj,v8$ 结帐to close an account
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Qqs= *H2r@)Y[~ {qJ1ko)$ G@X% +$I 清理未付款to ask an account||to demand an account
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f+)L#>Gl? E]n&=\ 1 bU,$4 结清差额to balance the account with
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0t j-}O0~Jz 29] G^f> 清算to settle an account||to liquidate an account||to square an account
/{n-Y/jp vw/J8' >jLY" /%1ON9o> 审查帐目||监查帐目to audit an account
|TH\`U y/7\?qfTk p%=u#QNi -- 95Jz 检查帐目to examine an account
z,p~z*4 0pd'93C =>v#4zFd >@_^fw) 转入A的帐户to charge the amount to As account
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wM HBXOjr<,{ 2eY_%Y0 KRRdXx\~ 以计帐方式付款to pay on account
$G@5qxcV !?h;wR `d`T*_ 3bH'H*2 代理某人||为某人on ones account||on account of one
`dN@u@[\ks S|N_ o E*K;H8}s 7[XRd9a5( 为自己计算||独立帐目on ones own account
=-n}[Y}A JjTegQN GGs}i1m K is"L(C 由某人收益并负风险on ones account and risk||for ones account and risk
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c`w}|d]mC }WXi$(@v 由某人负担for ones account||for account of one
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/f A$0fKko :*9Wh 按某人指示||列入某人帐户by order and for account of one
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Pch DsCcK3 k RMu~l@ 列入5月份帐目for May account
"J_9WUN z<XtS[ki LFRlzz; fJ!R6D 编入某中帐项下to pass to the account of||to place to the account of
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]>' 寄出清算书to send in an account||to send in render an account
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5: e=m42vIB- 支票薄cheque book
'e'cb>GnA B*Dz{a^.: ~dTrf>R8M x7<K<k;s 支票陈票人cheque drawer
u <v7;dF|s ?J> 60?%<oJ oH T!)(Dv8@F 持票人cheque holder
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. *_\_'@1|J) 不记名支票cheque to bearer||bearer cheque
R`E ~ZWC4V 59;KQ T%*D~=fQ' ":QZy8f9% 记名支票||认人支票cheque to order
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lf t&e{_|i#+ kVLS 到期支票antedated cheque
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未到期支票postdated cheque
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v\Gz 保付支票certified cheque
hZt!/?dc V1B5w_^>h' <=C!VVk4f O)r4?<Q 未获兑现支票,退票returned cheque
@GW#&\yM d5:c^` ?hy& IF:;`r@% 横线支票crossed cheque
t'k$&l}+ =U?dbSf1* WCixKYq s`~IUNJ@P 普通横线general crossing
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"'~NvO a<bwzX|. 特别横线special crossing
gp.^~p]x \(2sW^fY &&>ekG9@ c'yxWZEv 空白支票blank cheque
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</*6wpN F0@gSurg) 失效支票,过期支票stale cheque
&gx%b*;`L0 o0KL5]. O3kA;[f; O6^]=/wd 普通支票open cheque
BLD gt~h# 9p(.A$ 7J<5f) RPRBmb940 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
P+/e2Y o!A+&{ ;u)I\3`*! yD}B%\45 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
s!$7(Q86R wz%NbLy- cyz3,3\e 1p=]hC 支票换现金||兑现to cash a cheque
-ZLJeY L :"/d|i`T }&D32\ #AQV(;r7@ 清理票款to clear a cheque
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pFjK}JOF W7nw6;7= 保证兑现to certify a cheque
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5v =D"#U#>;7& /mzlH 填写支票数额to fill up a cheque
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[/8%3 l+^*LqEW2 b d!Y\OD 支票上划线to cross a cheque
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x/(.O kE1TP]| 2<}%kQ` 开发支票to make out a cheque
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X!EP$! "3Y0`&:D 签发支票,开立支票to draw a cheque||to issue a cheque
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uoh7Sz5!^ om:VFs\U 7HYwLG:\~ 透支支票to overdraw a cheque
K[zVa { 2f-8Z&> O?#7N[7 ]Zh%DQ 背书支票to endorse a cheque
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]4LULq 请付票款||清付票款to pay a cheque||to honour a cheque
8Z=R)asGS 7WzxA=*# bW(0Ng }i&/G+_ 支票退票to dishonour a cheque
NC6&x=!3 l9Q-iJ mj7#&r,1l $VOFOc 拒付支票to refuse a cheque
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`9 wi{3/ *MW\^PR? 拒付支票to stop payment of a cheque
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>Y@H4LF;1x EQSQFRk; ;L ^o*` 提示要求付款to present for payment
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ULE) +^F Zq$NP 见票即付持票人payable to bearer
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42ge3> .O<obq~;C -jmY)(\ `N8O"UcoBo 已过期||无效out of date||stale
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C{'XDlU ~v6D#@%A 请给出票人R/D||refer to drawer
)%fH(ns( 0jWVp-y ?:eV%`7 H3oFORh 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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QU SSzIih@u ,|/f`Pl MomwX 文字与数字不一致words and figures differ
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' uZA P[fq8lDA 支票
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时间已过account closed
]T) 'Hb @IZnFHN ?+8\.a! 3=V&K- 更改处应加盖印章alterations require initials
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/G`]=@~ 时间已过effects not cleared
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BSn? ;qV>L=a 停止付款payment stopped
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V8b*d6 汇款||寄钱to remit||to send money
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:b tO&^>&;5 pTuS*MYz :rP=t , 寄票供取款||支票支付to send a cheque for payment
PZzMHK?hP `EQL" =) "ocyK}l.?
tQ601H>o 寄款人a remitter
)O6>*wq o}{5iTg= >@Kx>cg+ l}P=/#</T 收款人a remittee
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6MCxh6 国外汇票foreign Bill
:~SyL ! "uf%iJ:% wKY_Bo/d )YI(/*+] 国内汇票inland Bill
Qv ?"b og>uj>H& 2+WaA, CU~PT. 跟单汇票documentary bill
4{Z)8;QX $Z>'Jp 7PF%76TO Y\hBd$lQ~ 空头汇票accommodation bill
DIUjn;>k8 bs1Rvx1:J% q0\6F^;M lr$zHI7_` 原始汇票original bill
= WJNWt> *n"{J(Jt` #,v{Ihn Ht&YC<X 改写||换新票据renewed bill
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Jm #Rr%:\* 即期汇票sight bill||bill on demand
]]Ufas9 %N_%JK\{@ )WFr</z5bA hFBe,'3M …days after date||…days after date…日后付款
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).' …months after date||…months after date…月后付款
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# rU(+T0t?I 见票后…日付款…days after sight||…days sight
rQ snhv @=f\<"$vt f`66h M[ 9(<@O%YU 见票后…月付款…months after sight||…months sight
/2VJX@h 2I{"XB ,"79P/C _h1mF<\ X^ 同组票据set of bills
7 Fsay+a dUdT7ixo 5Jnlz@P9 *DhiN 单张汇票sola of exchange||sole of exchange
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VDV<g5h r#mx~OVkk q-d:TMkc *}W_+qo" 远期汇票usance bill||bill at usance
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.qUBPKX Q=yg8CQ eb$#A _m 长期汇票long bill
#gw]'&{8D IV)j1 '@P^0+B!(. Yc*;/T} 短期汇票short bill
.(2ik5A%9 ,UE83j8D^ @pU)_d!pJ Od)C&N=y 逾期汇票overdue bill
mpJ#:}n )whA<lC ;i:d+!3XwC <p"iY}x[H 宽限日期days of grace
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7n"yp*" !jR=pI fq uY'HT|@:{ Q&bM\;Ml 电汇telegraphic transfer (T.T)
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Nda *L| 邮汇postal order||postal note (Am.)||post office order||money order
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\$* k|d+#u[Mj@ hY8reQp1 本票promissory note (P/N)
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BIr >[*qf9$ bA->{OPkT 押汇负责书||押汇保证书letter of hypothecation
5/Uy{Xt !%0 *z L*JjG sTH lHX72s|V 副保||抵押品||付属担保物collateral security
kMd.h[X~ 6!FQzFCZq I,8Er2;) h.t-`k7 担保书trust receipt||letter of indemnity
h'F=YF$o &:)Wh[ U/NoP4~{ J7p),[>I< 承兑||认付acceptance
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> OI*Xt` }`~+]9< 单张承兑general acceptance
sON|w86B ea')$gR d/DB nZN <UQbt N-B\ 有条件承兑qualified acceptance
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2y~0}# <e</m)j 附条件认付conditional acceptance
Ek]'km! @I!0-OjL LSr]S79N1 k\GcHI- 部分认付partial acceptance
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