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。
ju8>:y8 会计报表statement of account
)v'WWwXY> U7?;UCmX g_;\iqxL fBU`k_ 往来帐目account current
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/T"+KU* z<MsKD0Q 现在往来帐||存款额current accout
3/P1!:g9 2R[:]-b sU=H&D99 Na<pwC 销货帐account sales
em y[k >R'F, C"y(5U)d '6DBs8>1 共同计算帐项joint account
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]}V<*f M`0V~P`^ B`EJb71^Xy 未决帐项outstanding account
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N 贷方帐项credit account||creditor account
v_yw@ pJ>P[ >>,e4s, |44Ploz2b 借方帐项debit account||debtor account
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'm 应付帐||应付未付帐account payable
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x;-56 应收帐||应收未收帐account receivable
)Om*@;r( 7 W5@TWM -uS!\ EAUEQk?9 新交易||新帐new account
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0 _T60;ZI+^ (&r.w H8=N@l 未决帐||老帐old account
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F 现金帐cash account
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流水帐running account
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6jbt: }{Pp]*I<A soxc0OlN 暂记帐||未定帐suspense account
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Pr< 过期帐||延滞帐overdue account||pastdue account
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p kdiM5l70 hPkp;a # 杂项帐户sundry account
"nynl'Ryk M/f<A$xx_ 38B2|x gT.sjd 详细帐单||明细表detail account
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fgTg7 m 呆帐bad account
LBeF&sb6 k t#fMd$ >NV@R& K8|r&`X0 会计项目title of account
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XT%nbh&y 会计薄||帐薄account-book
Z?q]bSIT ma]F7dZ5 l'rja.\ 'ZF{R3Xu 营业报告书||损益计算表account of budiness||business report
@D[_}JE dES"@?!^ e(&v"}Ef` =j_4S< 借贷细帐||交验帐account rendered
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u/0h$l H7Rx>h_ h+H%?:FX 明细帐account stated
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0/6*] oSKXt}sh KK4`l}Fk:n 与…银行开立一户头to open an account with
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Mx ?d 与…银行建立交易to keep account with
cl3K<'D Qy<P463A(l Z clQ P`+{@@ 继续记帐to keep account
!*&V-4 2 a)xTA# wWP}C D +) om^e@. 与…有交易to have an account with
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,-LwtePJ0 作成会计帐||有往来帐项to make out an account with
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DPxM'7 B]wk+8SMY. HRCT} 清算||清理债务to make up an account
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Q=5u^+ 清洁帐目||与…停止交易to close ones account with
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SM#]H-3 t|\%VC 结帐to close an account
T*Exs|N2P- nnEgx;Nl0 xrz,\eTb 2;`1h[,-^ 清理未付款to ask an account||to demand an account
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}Sm 结清差额to balance the account with
\ a<h/4#| <z&/L/bl" "Yv_B3p IqHV)A 清算to settle an account||to liquidate an account||to square an account
^ogt+6c 286;=rN]* bHYy }weZ LgU_LcoM* 审查帐目||监查帐目to audit an account
F#Ryu~," -HbC!wv x,+{9 %D34/=(X 检查帐目to examine an account
S(lO(gY Tbih+#? &j`} vg PI)+Jr%L 转入A的帐户to charge the amount to As account
qvsd5P eCO z&)A,ryW0 %#:{UR)E Jb@
V}Ul$ 以计帐方式付款to pay on account
X*XZb F"= m+R[#GE8# ) 1f~ dR88 RDi]2 代理某人||为某人on ones account||on account of one
~s*)f.l NjScc%@y :yr+vcD? =pO^7g 为自己计算||独立帐目on ones own account
jDfC=a]) &*,#5. wC+u73599 HY*Kb+[ 由某人收益并负风险on ones account and risk||for ones account and risk
u#$]?($}d *boR`[Ond @7]yl&LZ 4<Utmr 由某人负担for ones account||for account of one
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/HHy, SCHP L.n ,t?B+$E g`' !HGY 按某人指示||列入某人帐户by order and for account of one
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! 列入5月份帐目for May account
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[/M/ b9J_1Gl] R6Km\N 编入某中帐项下to pass to the account of||to place to the account of
x(6SG+Kr <I\/n<* _[c0)2h O7m(o:t x3 寄出清算书to send in an account||to send in render an account
U0y% u rdP[<Y9 -`kW&I0 9@(PWz=`? 支票薄cheque book
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!V^HQSN {0wIR_dGX 支票陈票人cheque drawer
DS(}<HK{ {j?FNOJn P|tO<t6/9* %~H-)_d20 持票人cheque holder
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!Y0Vid @]%IK(| 不记名支票cheque to bearer||bearer cheque
.\ULbN3Z d9fC<Tp I(L,8n5 nLZTK&7} 记名支票||认人支票cheque to order
_~l5u8{^ 6 ; ; OAQ` MDZ640-Y A Ru2W1g 到期支票antedated cheque
1QcNp(MO X8a/ `Y, &ZlVWK~v |}s*E_/[ 未到期支票postdated cheque
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u!]&G8 w7.V6S$Ga VGy<")8D/ *k( XW_> 保付支票certified cheque
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mw\: OhQgF UJAv`yjG Db}j?ik/ 未获兑现支票,退票returned cheque
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lc!d {Qf=G|Ah <s31W3<v )np:lL$$ 横线支票crossed cheque
c \J:![x ~rqCN,=d jP$a_hW [[Ls_ZL!= 普通横线general crossing
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rK6l8)o hc(#{]]. j?3wvw6T 特别横线special crossing
E1aHKjLQ mUAi4N oQ/E}Zk@ Tj`,Z5vy 空白支票blank cheque
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9Vgy k<nZ+! M 失效支票,过期支票stale cheque
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/|dh5 kYP#SH/ e{'BAj 普通支票open cheque
+6M}O[LP "rALt~AX \_VA50 ~k-y &<UR 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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\NbU xf\ C|@i 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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Fj 8z 支票换现金||兑现to cash a cheque
xC?6v' HYD'.uj fZGX}T<)p- X&.ArXn* 清理票款to clear a cheque
;IvY^(YS@; /Y:sLGQLD :DK {Vg6 wy<S; 保证兑现to certify a cheque
A_"w^E{P l?v86k g>E LGG|Q T8?Ghbn 填写支票数额to fill up a cheque
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7~G9'P< P8OaoPj U#7#aeI 支票上划线to cross a cheque
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c=5! B{n,t}z D=A&+6B@- 开发支票to make out a cheque
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CCs%%U/= 签发支票,开立支票to draw a cheque||to issue a cheque
`f,/`''R >4x(e\B Y Vt% 0 ]#iigPZ7 透支支票to overdraw a cheque
nmee 'oEw o"s)eh <)C#_w)- h]5(]. 背书支票to endorse a cheque
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>b% j.[.1G*(" %"i(K@ 请付票款||清付票款to pay a cheque||to honour a cheque
q^@Q"J =v ~gJwW+ KWbI'}_z udK%> 支票退票to dishonour a cheque
!NK1MU?T) 9Z$"K- G B6+khuG( B B{$&Oh 拒付支票to refuse a cheque
~f2z]JLr: V5@:#BIs J/`<!$<c Ot0ap$& 拒付支票to stop payment of a cheque
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*FI OU\ ~:: 提示要求付款to present for payment
{f_={k Hzm:xg (Bb5?fw ZoW?nxY 见票即付持票人payable to bearer
a@K%06A;' }^WdJd]P zy?|ODM 5:[0z5Hww 支付指定人payable to order
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&|j ^]Y>[[ R{`(c/%8 已过期||无效out of date||stale
$?iLLA~ tPWLg), H064BM 'T;P;:!\ 请给出票人R/D||refer to drawer
_IHV7*u{; sjHE/qmq-Z XAKs0*J> S/hQZHZHg, 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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1Fz #<"~~2? m#Jmdb_ 文字与数字不一致words and figures differ
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40(l? Xh"n]TK 7vKK%H_P 支票
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PcMD])Z{G 时间已过account closed
&ee~p&S,> ij`w} V z]y.W`i 2eS~/Pq5=i 更改处应加盖印章alterations require initials
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@tnz]^V dh iuI|?@ oG?Xk%7&\ &vMb_;~B 停止付款payment stopped
!X#OOqPr= ? pmHFlx B)g[3gQ `UyG_; 支票毁损cheque mutilated
3BJ0S.TF Ykw*&opz 13=AW f|c{5$N! 汇款||寄钱to remit||to send money
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寄票供取款||支票支付to send a cheque for payment
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寄款人a remitter
'[:D$q; n5NsmVW \x D?_Zl;bQ'^ F^BS/Yag 收款人a remittee
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"Ac-tzhE 7(8;to6( 5c0 ZRV# 国外汇票foreign Bill
Om\vMd@! K=k"a Rtl"Ub@HV =s2*H8] 国内汇票inland Bill
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s?iJ Jhhb7uU+ 跟单汇票documentary bill
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? 8_ KL57#gV !)0;&e5 'Aq{UGN 空头汇票accommodation bill
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@1!Oq> [D4SW# 原始汇票original bill
#rfiD%c ]MitOkX [!#L6&:a8 .jE{ 3^ 改写||换新票据renewed bill
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+_t-5 h2]P]@nW;W SsDmoEeB[ 即期汇票sight bill||bill on demand
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& mnX2a }@q`%uzi k)=s>&hl …days after date||…days after date…日后付款
bJ {'<J "_NN3lD)X nT$SfGFj8 04P}-L, …months after date||…months after date…月后付款
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0t g@!V3V 08\,<9 见票后…日付款…days after sight||…days sight
"&?kC2Y| >jLY" /%1ON9o> Vv=. -&' 见票后…月付款…months after sight||…months sight
R.1.)P[ %pL''R9VF %XQ(fj> #r\4sVg 同组票据set of bills
MH\dC9%p p]+Pkxz]' H40p86@M By4<2u38u 单张汇票sola of exchange||sole of exchange
3;{kJQ 3,qr-g|;jM Wt-GjxGi Z=o2H Bm7 远期汇票usance bill||bill at usance
Am|%lj+1z Om2d.7S vXZOy%$o 0~/_|?]`7 长期汇票long bill
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Aw.qK9I U!\.]jfS 9qzHS~l 短期汇票short bill
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Gq VjZ|$k 逾期汇票overdue bill
`b7t4d* +iRh ENs&RZ; @lr ztM 宽限日期days of grace
)Y{L&A 7ZWgf"1j u\;C;I-? ' ]Q)OL 电汇telegraphic transfer (T.T)
=dYqS[kJW je=a/Y=%U{ KB(8f* y}ev ,j 邮汇postal order||postal note (Am.)||post office order||money order
>U27];}y tl^9WG $B5aje}i \"OG6G_>$ 本票promissory note (P/N)
n9ej7oj Z,Dl` w j{+.tIzpq[ `7V]y- 押汇负责书||押汇保证书letter of hypothecation
cU!vsdR3 S3Xl =W!/Z%^*8 P{lB50 副保||抵押品||付属担保物collateral security
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S9FE u <v7;dF|s =$JE
T<( 担保书trust receipt||letter of indemnity
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J F0Yd@Lk$_ 承兑||认付acceptance
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. *_\_'@1|J) Yufc{M00 59;KQ 单张承兑general acceptance
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:zV 有条件承兑qualified acceptance
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GYoM gT6jYQ 附条件认付conditional acceptance
D_zZXbNc $X,D( ]Gq !`O1 'YSHi\z ]( 部分认付partial acceptance
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