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。
f*0[[J0] 会计报表statement of account
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lN<vu# DKPX_:: X<OwB -N 往来帐目account current
q#xoM1 jri=UGf AcwLs%'sx ^GD"aerNr 现在往来帐||存款额current accout
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3#qp>R ?rKewdGY 销货帐account sales
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5vmI'E LS}u6\( z|Q)^ 共同计算帐项joint account
,ZHIXylZ `%ZM(9T Nz'fM daX, wI'T Je, 未决帐项outstanding account
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!=q.4b bE74Ui 贷方帐项credit account||creditor account
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- 借方帐项debit account||debtor account
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,B Iq]+O Q 应付帐||应付未付帐account payable
>gRb.-{ux z\Hg@J ;.Zgt8/. pZ,=iqr 应收帐||应收未收帐account receivable
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P(a!I{A( 新交易||新帐new account
J&CA#Bg:w o%;R4 s, ++w7jVi9 HL]8E}e\" 未决帐||老帐old account
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3V{q wXZ"}uT<} 现金帐cash account
~_6~Fi $9YAq/#Q \f\CK@ $ @g\wz 流水帐running account
1Bp?HyCR @`xR1pXQ )l g>'O UCV1 { 暂记帐||未定帐suspense account
?*cr|G$r[ 5, " _zt)c! ]dIcW9a 过期帐||延滞帐overdue account||pastdue account
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杂项帐户sundry account
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c:/ o-i9 :AHs `&ufdn\j 详细帐单||明细表detail account
NH9"89]E mO<1&{qMZ %4' <0 StLFq6BO 呆帐bad account
=Ot|d #_ xnP@h F3nYMf X'FDQoH 会计项目title of account
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8 rDI}X?JmX _4,/uG|a O 会计薄||帐薄account-book
Q~k5 }n8 sE^ee2]OI@ jRiXN% &A}hx\_T 营业报告书||损益计算表account of budiness||business report
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NkY6 借贷细帐||交验帐account rendered
VOJA}$ ;n,xu0/ /U26IbJ cl04fqX 明细帐account stated
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Y?UUww ZSWZz8 %>'Zy6C<j 与…银行开立一户头to open an account with
d!{]CZ"@ 7f] qCZ<0V &cGa~#-u ~Uw;6VXV1 与…银行建立交易to keep account with
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2nf<RE> unKPqc%q=n f+!k:}K 继续记帐to keep account
-wa"&Q S-'R84M,F w**~k]In ~+ kfb^<- 与…有交易to have an account with
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Upa F>,kM 作成会计帐||有往来帐项to make out an account with
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~(KxK 清算||清理债务to make up an account
hCBre5 =kTHfdin& Nj;5iy KFgq3snH 清洁帐目||与…停止交易to close ones account with
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qV05 A(_HMqA] f$76p!pDa &V|kv"Wwj 结帐to close an account
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d Q5c3C&$6 清理未付款to ask an account||to demand an account
J}NMF#w/; EXMW, kXV;J$1 /WGD7\G'8 结清差额to balance the account with
}.a{;{y :wq][0) AJ+\Qs(0 zLgc j(; 清算to settle an account||to liquidate an account||to square an account
)T6:@n^]h 5tyA{&Ao Xdi<V_!BC- zo1T`"Y 审查帐目||监查帐目to audit an account
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@2h eC"k-a8j+ |a#=o}R_ 检查帐目to examine an account
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H5 b@c(Nv 转入A的帐户to charge the amount to As account
Nw9@E R v%$l( 6cd!;Ca |sI@m@ 以计帐方式付款to pay on account
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% Tdade+ h/oun2C 代理某人||为某人on ones account||on account of one
XHxJzYMc O|S,="h"} [;yKbw!C ]0&X[? 为自己计算||独立帐目on ones own account
t{>#)5Pqv d5NE:%K 118lb] +m]-) 由某人收益并负风险on ones account and risk||for ones account and risk
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h 由某人负担for ones account||for account of one
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J+6U 按某人指示||列入某人帐户by order and for account of one
`v@Z|rv, D_?Tj |fywqQFq ^,YTQ.O 列入5月份帐目for May account
(u^8=# cpl Ny?UIC pj<aMh 6/#+#T 编入某中帐项下to pass to the account of||to place to the account of
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5(`S L){V(*K ' KB^8Z@(+ 寄出清算书to send in an account||to send in render an account
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)7Im}? unc6 V% 支票薄cheque book
tvf5b8(Y- z6 }p4 CVvl &on h<)ceD<, 支票陈票人cheque drawer
5k@T{ hxj\ n_4.`vs p+<qI~ 持票人cheque holder
ZnJJ-zP vs$h&o>| O'B3s y ,t QNL\t 不记名支票cheque to bearer||bearer cheque
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pY-!NoES BKO^ux% 记名支票||认人支票cheque to order
tK[o"?2y `q\F C[W 8\9W:D@"x 7FkiT 到期支票antedated cheque
@67GVPcxl n|? sNM<J3 5x|$q kI IJKdVb~ 未到期支票postdated cheque
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/m.$ -W.-m2:1 J/D~]U 保付支票certified cheque
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;Mc X \D'mo 未获兑现支票,退票returned cheque
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shL_{} _VjaTw8iM 横线支票crossed cheque
88<d<)7t \1&4wzT !( +M ?u&|'ASo 普通横线general crossing
(=WbLNBS w0@XJH:P J @~g> a#+$.e5 特别横线special crossing
KztQT9kY _-H,S)kI` y${`W94 [_`yy 空白支票blank cheque
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%.Adxx rN7JJHV 失效支票,过期支票stale cheque
'AWWdz 8dLmsk^ =O"l/\c^ J!RRG~ 普通支票open cheque
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ln8!; 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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-Cpc 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
yK9EHJ$ 0~_I9|FN q&3(yhx W5Jy"]^I 支票换现金||兑现to cash a cheque
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M&3mA< =aQlT*n%3 :6%ivS 清理票款to clear a cheque
*kZH~] +t*I{X( a(|0'^ "".a(ZGg 保证兑现to certify a cheque
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8M 填写支票数额to fill up a cheque
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支票上划线to cross a cheque
{*g{9` ]oz >/\! @].!}tz 90Sras>F 开发支票to make out a cheque
(nBh6u* ;gu4~LQw U|.r -$|5P )M Tf 签发支票,开立支票to draw a cheque||to issue a cheque
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n xe(7q1 透支支票to overdraw a cheque
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u;U!M"P &Qj1uf92. 背书支票to endorse a cheque
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T`T?*h 9M 1DE bUM4^m Ay^P#\VZ 请付票款||清付票款to pay a cheque||to honour a cheque
/zQx}U)TP H d7Vp:KM c05-1 i|,}y`C# 支票退票to dishonour a cheque
U7g,@/Qx j"pyK@v2B O8v9tGZoh $\1M"a}F 拒付支票to refuse a cheque
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F5S 0"TPY(n 拒付支票to stop payment of a cheque
car|&b 'L9hM.+ `m#G'E I @;y@Hf'Jv 提示要求付款to present for payment
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B`3z(a92S -byaV;T?" p0l.f`B cH|J 已过期||无效out of date||stale
dWi.V?K4z S5Pn6'w )"{}L.gC6 BXxJra/V 请给出票人R/D||refer to drawer
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j/.R lg ,% fk1d iB ,+C?UW 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
=;)=,+V~q ZZ :*c"b: k,<7)- q;f L@L@- 文字与数字不一致words and figures differ
n+< i|/G!ht^e usoyH0t!? >f-RzQ k 支票
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{,T=Siy 时间已过account closed
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2,Z@< 0a@tPskV Eg2jexl 更改处应加盖印章alterations require initials
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#hu`X6s" 时间已过effects not cleared
K)Z~ iBRM Ro<5c_k \)aFYDq#\ g_>E5z. 停止付款payment stopped
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j=jX R{aqn0M $ER$|9)KD 支票毁损cheque mutilated
jG}nOI asy:[r" )MoHY /1.Z=@ 7 汇款||寄钱to remit||to send money
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0!0 uSg& _o+OkvhU 寄票供取款||支票支付to send a cheque for payment
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GlJOb|WOX 寄款人a remitter
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+<mW od,,2pwK+ qkC{IBN92 P~x4h{~Gd 收款人a remittee
]1h9:PF !kh: zTP WigTNg4 9>&p:+D 国外汇票foreign Bill
9 *v14c% BPOT!- X%;4G^%ZI fti0Tz' 国内汇票inland Bill
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跟单汇票documentary bill
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空头汇票accommodation bill
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*>pp#U 原始汇票original bill
{8%KO1xB p"*xyex G \$x. tpgD{BY^wJ 改写||换新票据renewed bill
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即期汇票sight bill||bill on demand
wjOJn] z'gJy w`=XoYQl~* ]\ZmK0q<: …days after date||…days after date…日后付款
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I#C …months after date||…months after date…月后付款
&v:[+zw Y|KT3 yhnPS4DC f|j<Mj+\ 见票后…日付款…days after sight||…days sight
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cEeG 7$R^u7DZ {aU|BdATI - Sn]` 见票后…月付款…months after sight||…months sight
.`&k` T*(mi{[T DTd qwe6pi 3A! |M5 同组票据set of bills
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B]_^ }+)q/]% -V'Y^Df 单张汇票sola of exchange||sole of exchange
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C +Wa(K \@{TF((Y _+Pz~_+kS 远期汇票usance bill||bill at usance
~*tn|?% pqohLA 1V,DcolRY @$~;vS 长期汇票long bill
<(45(6fQ +z~bH!$2 *qr>x8OGp nM!_C-yX 短期汇票short bill
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?'l 7oCY@>(f 逾期汇票overdue bill
xo!2GPD. (L W2S;- *(Z\"o! B~YOU3 宽限日期days of grace
n3\~H9 PJ<9T3Fa :=:m4UJb +Ur75YPh 电汇telegraphic transfer (T.T)
R)=){SI:1) }E&: NBw{ gz Dfx&.0 邮汇postal order||postal note (Am.)||post office order||money order
7gRR/&ZK J(9{P/ /1xBZfrN Ir Y\Q) 本票promissory note (P/N)
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qkJ FA%V>&;` 押汇负责书||押汇保证书letter of hypothecation
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Kfy~ 副保||抵押品||付属担保物collateral security
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XT &_\;p-1: 担保书trust receipt||letter of indemnity
C;_0 0EQ= ({cWb:+r Bc'Mj=>; xZVZYvC,t 承兑||认付acceptance
ffsF], _J 6A ptq ^AoX|R[1% \:2z!\iP` 单张承兑general acceptance
@c).&7 Th$xk9TK^@ )&%Y{a# ?[)V 有条件承兑qualified acceptance
p!\GJ a", jI9#OEH_g /bL L!nD=^ 0#~k)>(7lR 附条件认付conditional acceptance
LyG`q3@ & u6ydN1xe \$gA2r Af}o/g 部分认付partial acceptance
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