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。
di|l?l^l 会计报表statement of account
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J)la9 ="V6z$N Qi9SN00F. 往来帐目account current
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6urd +7=3[K k3&Wv )/UkJ/}j 销货帐account sales
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Ri@uG 1c]GS&(RP >6c{CYuT L~\Ir 共同计算帐项joint account
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oYW:ptJ OmsNo0OA 0y?bwxkc 未决帐项outstanding account
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:2 贷方帐项credit account||creditor account
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借方帐项debit account||debtor account
06ZyR@.@v tks1*I$S< {D$+~lO {q:6;yzxl 应付帐||应付未付帐account payable
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应收帐||应收未收帐account receivable
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y" s_/CJ6s q>t#5Z81 `j9 ;9^ 新交易||新帐new account
NbH;@R)L `$05+UU D/v?nW ta%yQd7 未决帐||老帐old account
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6YNd;,it>p 现金帐cash account
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=XVw{\#9 b UZz/v#y~ 流水帐running account
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w N:_.z~>% !Wgi[VB *jM]:GpyoU 暂记帐||未定帐suspense account
OQ&l/|{O0? +87|gC7B Phr+L9Eog "\3C)Nz? 过期帐||延滞帐overdue account||pastdue account
Z):q 1:y 8MU+i%hd ,N93 H3( 508v:?^' 杂项帐户sundry account
}Y:V&4DW W^k95%zBM yw\Q>~$n[= f3^Anaa]l 详细帐单||明细表detail account
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Ge " )V d^#p H%pD9'q~ 呆帐bad account
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K5 >jz9o9?8 bI+/0Xx 会计项目title of account
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9.%hSy S#kYPe F%P"T%| 会计薄||帐薄account-book
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e.\dqt~%y 9fm9xTL 营业报告书||损益计算表account of budiness||business report
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4Q# #/_{(P ~[%_]/#&%z 借贷细帐||交验帐account rendered
1*" 7q9x PriLV4? kMJ}sS p]0`rf!| 明细帐account stated
/k8I6 By waD? p4V* %A&w [Do^EJ 与…银行开立一户头to open an account with
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auga`* s]]lB018O\ ,Qx]_gZ` 与…银行建立交易to keep account with
s_ t/ Q3Pu<j}Y ,OWk[0/ yts@cd`$ 继续记帐to keep account
|.VSw p[w! SR%= @Ddz|4 vEi Mgr?D 与…有交易to have an account with
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0W J oUwo!n} *?BY+0 作成会计帐||有往来帐项to make out an account with
]!ox2m_U SV@*[r cI P.5)Ca 2TUV9Z 清算||清理债务to make up an account
R\|,GZ!`+ C7ug\_,s Tf~eH!~0 VcGl8~#9 清洁帐目||与…停止交易to close ones account with
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- 结帐to close an account
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(8 清理未付款to ask an account||to demand an account
%ggf|\-e w+/`l* ~4khIz QuqznYSY{ 结清差额to balance the account with
OL>)SJj5 tBbOxM m0 g]lEG>y1R N]w_9p~=1 清算to settle an account||to liquidate an account||to square an account
yI 2UmhA M2Jf-2 y QClq{A uG^CyM>R` 审查帐目||监查帐目to audit an account
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:a6LfPEAX Ec!!9dgRQ 检查帐目to examine an account
5>I-? Ki 7Y9#y{v1 Ww,\s5Uw /QY F|%7! 转入A的帐户to charge the amount to As account
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EQ( IplOXD 以计帐方式付款to pay on account
l)9IgJ|<b )GkJ%o#H2 G9f6'5 O \IE![=p\w 代理某人||为某人on ones account||on account of one
Z+&V > &]DB-t#\ ~ubvdQEW !BsQJ_H 为自己计算||独立帐目on ones own account
rZKfb}ANQ ^ +SE_ -+] /?eVWCR Wd:pqhLh 由某人收益并负风险on ones account and risk||for ones account and risk
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itg_+%^R 由某人负担for ones account||for account of one
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ij_> UGSZg|&6#* 按某人指示||列入某人帐户by order and for account of one
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&aBI 列入5月份帐目for May account
( zWBrCX VBX)xQazU |-Uh3WUE6 L[x`i'0B 编入某中帐项下to pass to the account of||to place to the account of
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?7MP BS9VwG<Z L,}'ST ib=)N)l 寄出清算书to send in an account||to send in render an account
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o> :U 支票薄cheque book
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KqK]R6> 支票陈票人cheque drawer
;P91'B~t pF{jIXu -G(me"Cu qX,q*hr- 持票人cheque holder
lq-KM8j }u_D{ bz w:5?ofC ON,[!pc 不记名支票cheque to bearer||bearer cheque
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n K NiZfaC6V 记名支票||认人支票cheque to order
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r 到期支票antedated cheque
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~ p<Gz 未到期支票postdated cheque
y\T$) XGV LCivZ0?|X wW%b~JX 0~U#DTx0 保付支票certified cheque
=-r"@2HBq ;/Hr ZhOE t\M6 d6 NNt n 未获兑现支票,退票returned cheque
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m:AU; ~O}r<PQ 横线支票crossed cheque
|/Vq{gxp+ `i`P}W!F t/[2{'R4 vFUp$[ 普通横线general crossing
"Hw%@]# nt2b}u>* Ue}1(2.v G<C D4:V 特别横线special crossing
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8Rh Nw"df=,{ OeQ[-e 空白支票blank cheque
Fl)nmwOc \'2rs152 <V^o.4mOg> zZMKgFR@ 失效支票,过期支票stale cheque
O C&BJNOi f&vMv. 5Ew( 0K[ z};|.N} 普通支票open cheque
>#h,q|B .rBU"Rbo #ft9ms#N hJSvx 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
Uh0g !zzp Zq4%O7% LVUA"'6V Xm,fyk> 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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N1~Pa ndFVP;q F > rr. a<-aE4wdm 支票换现金||兑现to cash a cheque
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ik}0 p-j6H 清理票款to clear a cheque
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. ,|*Gr"Q= Tv#d>ZSD 保证兑现to certify a cheque
l$5nv5r 4V9BmVS|Th :?UcD_F >)D=PvGlmp 填写支票数额to fill up a cheque
f%PLR9Nh5@ T @^ S:K Fug4u?-n 53hX%{3 支票上划线to cross a cheque
0=&S?J#! /SJ>< B9,39rG/7+ qUfoEpW2=6 开发支票to make out a cheque
Wu6'm&t r],%:imGr i=/hLE8T* ^W sgAyCB 签发支票,开立支票to draw a cheque||to issue a cheque
Y-8BL #6a!OQj -0 xo6'mD :^W}$7$T 透支支票to overdraw a cheque
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hsPC^ P84YriLo 背书支票to endorse a cheque
'Ev[G6vo gaC4u,Zb tQG'f*4 '__>M>[ 请付票款||清付票款to pay a cheque||to honour a cheque
6&]Z'nW0k oAifM1*0 ? #a&eW )^8[({r~ 支票退票to dishonour a cheque
r<kgYU` &~;M16XM,e q{V e%8$" 6|lsG6uf 拒付支票to refuse a cheque
W;8A{3q%N0 ^>%.l'1/( iz^a Qx/ ;07$ G+[' 拒付支票to stop payment of a cheque
^O<v'\!z- :Z/\U*6~ <V)z{uK J;<dO7 j5 提示要求付款to present for payment
gJp6ReZ# 3{.]! p*<I_QM! 4<tbZP3/6) 见票即付持票人payable to bearer
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F:M /JRZ?/<1 支付指定人payable to order
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I5 I++ Le%w 已过期||无效out of date||stale
U:99w QxPPgn7' |Isn<|_ @r[SqGa: 请给出票人R/D||refer to drawer
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Pc&dU1 IR]5,K^l lO|LvJyx 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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z"o( %D &HLG<ISw 文字与数字不一致words and figures differ
uv-O`) \:@7)(p\; I9L3Y@(f6m Fs~*-R$ 支票
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gnzg(Y]5w 时间已过account closed
ugXDnM[S% Zgp9Uu}" Lp"OXJ*es u0<yGsEGD 更改处应加盖印章alterations require initials
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2o9B >f&g 时间已过effects not cleared
Z'9 | R+ \% )TVd4s(e ZJcX-Z!\ 停止付款payment stopped
BI%~0Gj8 |*w)]2Bl QjXJo$I6 8pA<1H% 支票毁损cheque mutilated
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6Q>:vQ+E 汇款||寄钱to remit||to send money
fQ1j@{Xa o:cTc:l) T<>B5G~% b==jlYa= 寄票供取款||支票支付to send a cheque for payment
(x/:j*`K 6&'kN2 {R63n V;R gO} 寄款人a remitter
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%aaK|0 kl~/tbf h#}w18l .]KC*2 收款人a remittee
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国外汇票foreign Bill
q,#s m'S :+>7m uUx7>algF *2~WP'~PQd 国内汇票inland Bill
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F 跟单汇票documentary bill
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P/R hTO2+F* xc@$z*w 3)CIqN 空头汇票accommodation bill
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S 'xai5X 原始汇票original bill
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Y tvVf)bbz 改写||换新票据renewed bill
kR^">s/H# 0e#PN@ HH6H4K3Zj Jia@HrLR 即期汇票sight bill||bill on demand
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9f%d KK>jV …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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:+QNN< 见票后…日付款…days after sight||…days sight
0Qeda@J X#0yOSR I+kL;YdS cf>lY 见票后…月付款…months after sight||…months sight
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同组票据set of bills
3;}YW^oXq qA!4\v={ : Gi8Jo G.XxlI} 单张汇票sola of exchange||sole of exchange
IRk)u` af6<w.i CpX[8>&osD U)-aecB! 远期汇票usance bill||bill at usance
xA:;wV qR2cRepV bL0]Yuh ]P7gEBi 长期汇票long bill
I;_T_m4.q N`N=}&v ] |SMigSu r` ZT/f 短期汇票short bill
.L#4#IO j+AZ!$E yCkWuU9 im:[ViR { 逾期汇票overdue bill
FO!0TyQ vFLE%z{\o '#j6ZC/? Qz{Vl>" 宽限日期days of grace
VY~*QF~P BBX/ &d8n 3ZSU^v ]CS
N7Q+l 电汇telegraphic transfer (T.T)
d@JavcR IhSXU<] dE[X6$H[ G&wYV[Ln 邮汇postal order||postal note (Am.)||post office order||money order
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A: j/T@-7^0 ]+qd|}^ H|?r_Ns 本票promissory note (P/N)
:nnch?J_ @c8RlW/A loq2+( at*DYZBjDB 押汇负责书||押汇保证书letter of hypothecation
Oa@SyroF= Q(1R=4?.Z HH(2 5c%Fb:BW= 副保||抵押品||付属担保物collateral security
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x jsu 担保书trust receipt||letter of indemnity
qIzv|Nte cqZlpm$c =-P<