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。
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会计报表statement of account
0^lWy+ #L~i|(=U5 s{-gsSmE ikW[lefTq 往来帐目account current
.E<nQWz8 "9wD|wsz Y()"2CCV 1^!SuAA@ 现在往来帐||存款额current accout
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2@x =V[uXm vrkY7L3\ 销货帐account sales
`Mnu<)v ''y.4dvX UFG_ZoD+ {KG 6#/%; 共同计算帐项joint account
aQCu3T uM-,}7f7 X\AH^I6S _)M,p@!?=h 未决帐项outstanding account
vADiW~^Q^ S6TNu+2w4 |'Fe?~P` CD$#}Id 贷方帐项credit account||creditor account
~HZdIPcC ={qcDgn~C o*S_" ghk=` !yKw 借方帐项debit account||debtor account
fw%`[(hK Fx9-A8oIR /Mqhx_)>A .Pb-{!$Ni 应付帐||应付未付帐account payable
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Yn[\] 1E+12{~m"i '5e,@t%y t|aV:x 应收帐||应收未收帐account receivable
Zh"m;l/] &Y{^yb k }=<51c W>K^55' 新交易||新帐new account
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Ci5C 未决帐||老帐old account
'7Gv_G_ i5 '&u: b)LT[>f BVQy@:K/ 现金帐cash account
,>GHR{7>( D|]BFu)F |>.Q U3 BOs/:ZbK0W 流水帐running account
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: 4,9$udiGY vgz`+Zj*S 暂记帐||未定帐suspense account
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~3-- W(, j2pU oQ!M+sRmF 过期帐||延滞帐overdue account||pastdue account
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k0f9) 杂项帐户sundry account
bc)>h!'Y y.r N( 8bIP"!=*W z _!ut 详细帐单||明细表detail account
ex3Qbr J2UQq 7-y }3pM,. Q;M\fBQO}& 呆帐bad account
!"<[& ?t#wK}d. &V"oJ}M/a R.~[$G! 会计项目title of account
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v+c>iI 会计薄||帐薄account-book
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.tBlGMcN #6`5-5Ks; 营业报告书||损益计算表account of budiness||business report
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B9v>="F )*') 7Cgi& 借贷细帐||交验帐account rendered
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T{ G7Nw}cVJ) ,:_c-d# ui8 Q2{z 明细帐account stated
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,<ni" %,>z`D,Hg lqzt[z gN 与…银行开立一户头to open an account with
lu8G$EQI FG? Mc'r& h Yu6PWK *S$vSDJCW 与…银行建立交易to keep account with
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3,T1i` i"{O~[ 继续记帐to keep account
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=c8}^3L~7 与…有交易to have an account with
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eUPa5{P B2`S0 H 作成会计帐||有往来帐项to make out an account with
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>e @W,jy$U 清算||清理债务to make up an account
MP]<m7669* m</m9h8 FX:`7c]:9 XLh)$rZ 清洁帐目||与…停止交易to close ones account with
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;vn0%g !MbzFs~ $vn6%M[ 结帐to close an account
^r}c&@ 1wSAwpz bcIae0LZ ts]e M1; 清理未付款to ask an account||to demand an account
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<l] 1gI7$y+? 结清差额to balance the account with
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jciX]g 清算to settle an account||to liquidate an account||to square an account
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| UQVL)-Z 审查帐目||监查帐目to audit an account
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)f8>kz( b?wrOS 检查帐目to examine an account
_3IT3mb2n -t-f&`S||
"Ih3 n ]%2Kx 转入A的帐户to charge the amount to As account
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?L" 以计帐方式付款to pay on account
0TN28:hcD Bfb~<rs[ vu0Ql1 {i;,Io7W 代理某人||为某人on ones account||on account of one
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R X'A`"}=_ 为自己计算||独立帐目on ones own account
)k<cd.MX ?G{0{c2 jCd]ENl+_ e02Hf{eOfw 由某人收益并负风险on ones account and risk||for ones account and risk
HcRw9,I' m\teE]8x 44CZl{pt O]: 9va 由某人负担for ones account||for account of one
ammi4k/ A;cA|`b }G4I9Py KGt: 按某人指示||列入某人帐户by order and for account of one
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H C T~6T&' #.8v[TkKq 列入5月份帐目for May account
-"-.Z jN6V`Wh_ p.:651b \((MoQ9Qk 编入某中帐项下to pass to the account of||to place to the account of
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YNr5*P1 E}wT5t;u 寄出清算书to send in an account||to send in render an account
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o%KQt 支票薄cheque book
QQ?t^ptv &M-vKc"d VQIvu)I SIK:0>yK" 支票陈票人cheque drawer
b'wy{~l@ 9nY`rF8@ c[2t,+O (KI9j7 持票人cheque holder
z ]f(lwo{ j"Jf|Hq $ 6R :hs C$ |s3;`Nxu7 不记名支票cheque to bearer||bearer cheque
NuOA'e+i Kp7DI0~ f y2vAwl )\])?q61 记名支票||认人支票cheque to order
!mv5i%3 #7;?Ls W" =l@}I 2n.HmS 到期支票antedated cheque
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V ~vTwuc\(H @ ]u@e4T 未到期支票postdated cheque
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Y? SM~ ~: 保付支票certified cheque
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Z9: 3cHYe L#SW! 未获兑现支票,退票returned cheque
a&{Y~Og?% 1;[KBYUH b |:Y3_> iw#~xel<ez 横线支票crossed cheque
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C !4Aj#`) 普通横线general crossing
_1[Wv? YPx+9^) he(K S ,F[74K 特别横线special crossing
z5gVP8*z5 3li$)S1z D>k(#vYKB A+^okT37r 空白支票blank cheque
NsI. mTc2 r 10VFaly $'KQP8M+ 7;+G)44 失效支票,过期支票stale cheque
}E ]l4N2 .@fA_8 LEM%B??&5z xc*a(v0 普通支票open cheque
aX1b(h2 ?j8!3NCl} frUs'j/bZ "gy&eR> 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
D\G.p |9= (s&:D`e %|e)s_%XE bN-!&Td 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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ff|v" f I=G>[ .X%J}c$ ;N#}3lpLqg 支票换现金||兑现to cash a cheque
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R?70Sz P@PF"{S O:#YLmbCN 清理票款to clear a cheque
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ah9UG 7f+@6jqD\) $F^VtCx2& 保证兑现to certify a cheque
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;JN}k y5F+~z}{ 填写支票数额to fill up a cheque
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,>KP nQQHm6N ( mp 支票上划线to cross a cheque
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h&K$(}X B!pz0K*uG 开发支票to make out a cheque
C W#:' CPZ,sWg5 kf>3T@ "LlQl3"= 签发支票,开立支票to draw a cheque||to issue a cheque
P!Fykg _^Q!cB'~/` G+N1#0,q ^85Eveu 透支支票to overdraw a cheque
)1!<<;@0 n4!RGq.} FbroI>" e \{`^Q+< 背书支票to endorse a cheque
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&HXQ8X yVnG+R& 请付票款||清付票款to pay a cheque||to honour a cheque
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支票退票to dishonour a cheque
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U Buh'?j OY}FtGy 拒付支票to refuse a cheque
,93Uji[l Qu[QcB{ro- .F8[;+ .x%w# 拒付支票to stop payment of a cheque
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'y;Kj VA[EY`8 2|^@=.4\ 提示要求付款to present for payment
:.ZWYze T+nID@"36 I3.. Yk%7 ?D.+D( 见票即付持票人payable to bearer
=gI41Y] -B#1+rUW F:q4cfL6 sR1_L/. 支付指定人payable to order
g_cED15 Zpg;hj5_ " Bx@( fY9+m}$S$ 已过期||无效out of date||stale
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X1; FShjUl>mV 86)2\uan 请给出票人R/D||refer to drawer
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H*f w nQmHYOF% #4mRMsW5" 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
Xd%qebK boEQI=!j\+ 0\XWdTj{ lo>9 \ Po 文字与数字不一致words and figures differ
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f 支票
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:|s;2Y 时间已过account closed
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)9x fX`u"`o5 更改处应加盖印章alterations require initials
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mv99SOe[Fz 时间已过effects not cleared
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X1(ds*'Kv IrL7%? g)czJ=T2 停止付款payment stopped
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tcj"rV{G )!27=R/ +pqbl*W;1 8_!qoW@B 汇款||寄钱to remit||to send money
f4 S:L& Bbs1U %U{sn\V I%r7L 寄票供取款||支票支付to send a cheque for payment
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CrI<rD%' @I4HpY7:
寄款人a remitter
y/S3ZJY 'Grej8 L;:PeYPL c\ZI
5&4jT 收款人a remittee
JvXuN~fI{[ gH(#<f@ZI ,Dv*<La`\ 17'd~-lE 国外汇票foreign Bill
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H,O@ $Mg O)bH (enr{1 国内汇票inland Bill
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spP[S"gI 跟单汇票documentary bill
?cWwt~N9 mxCneX n#"G)+h3# tb?TPd-OY 空头汇票accommodation bill
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T=mv s2,6aW C C1f$^N rOLZiE T 原始汇票original bill
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l|`LjP5M 02EX_tt), 9 D.wW a :*N0 改写||换新票据renewed bill
wq.'8Y~BE wclj9&k `%[m%Y9h XS2/U<sd 即期汇票sight bill||bill on demand
>.UEs8QV }8 ;,2E*z lGahwn: =4+2y ' …days after date||…days after date…日后付款
`&x>2FJ uDG>m7(}/h l$!ExXEZO; sQ\HIU%] …months after date||…months after date…月后付款
=W')jKe0 !lg_zAV 9?sY!gXc Il\{m?Y 见票后…日付款…days after sight||…days sight
& +`g~6U vO?sHh mW)kWuOO GBZ u<t/ 见票后…月付款…months after sight||…months sight
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BO & V G7#C@>Z &b:y#gvJ: _T.`+0UV 同组票据set of bills
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43, 7?g({] U43U2/^ 单张汇票sola of exchange||sole of exchange
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)]w&DNc 远期汇票usance bill||bill at usance
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,+1 WllQM,h 1M)88& 长期汇票long bill
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N qldm"Ul !j #8zN 短期汇票short bill
MsIaMW _ SsMs#C8u% $p
Pc}M[h =j w?* 逾期汇票overdue bill
.+8#&Uy 3`3my= Su@V5yz fi'zk 宽限日期days of grace
&!:mL], xzx~H>M It'kO jx] eGKvzu 电汇telegraphic transfer (T.T)
DcRoW oKkDG|IE ~.e~YI80 UaXIrBc 邮汇postal order||postal note (Am.)||post office order||money order
rx#GrV*y R-iWbLD dZkKAK:v d@ZXCiA}, 本票promissory note (P/N)
Y^#>3T YuO!Y9iEm y9i+EV !*qQ7 押汇负责书||押汇保证书letter of hypothecation
/viBJ`-O 2S@Cj{R( UBnHtsM T.{]t6t$U
副保||抵押品||付属担保物collateral security
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FgP{ 1D"EF 担保书trust receipt||letter of indemnity
N-<,wUxf ~O/B A$zC$9{0I GVu-<R 承兑||认付acceptance
0LHge7482 SrdCLT8 Y!u">M#@ SrWmV@"y 单张承兑general acceptance
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k^UrFl 有条件承兑qualified acceptance
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H nl-tJ.MU" 附条件认付conditional acceptance
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\ eg"!.ol 部分认付partial acceptance
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