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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F' 会计报表statement of account
mS~o?q-n <,[cQ I/ 8n'B6hi do*EKo 往来帐目account current
;$smH=I Pb1*\+ 1guJG_;z 77\]B 现在往来帐||存款额current accout
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!gt x4E7X_ 销货帐account sales
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x +kzo*zW$L 共同计算帐项joint account
CIb2J)qev n2)@S0{ B" !l2 [co% :xJu 未决帐项outstanding account
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H([- yXHUJgjl/ IIn"=g=9 ";3zXk[# 贷方帐项credit account||creditor account
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|4B:<x Urr@a/7 借方帐项debit account||debtor account
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*< 应付帐||应付未付帐account payable
*X+79vG: 0{,Z{&E .k%[4:Fe -o$QS, 应收帐||应收未收帐account receivable
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5 新交易||新帐new account
<vONmE a -jb0o/: W-?()dX{ { g/0x,-Z 未决帐||老帐old account
%oZ6l* mID"^NOi# C71qPb|$R BG6B : 现金帐cash account
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Qv f!I[>&n @+Si?8\ 流水帐running account
ca7=V/i_a{ =g9*UzA"O PIu1+k.r? 8FKXSqhVM 暂记帐||未定帐suspense account
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A 1IC~e^" 过期帐||延滞帐overdue account||pastdue account
JBE!j-F y\Ic@-aWI ==3dEJS WD]pU
杂项帐户sundry account
9Uj$K>: 3I)VHMC ]xRM&=)< nqI@Y) 详细帐单||明细表detail account
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pJAH Pv_Jm @k,z:~[C= 呆帐bad account
g!lWu[d 'gC_)rK* F`gi_;c vk77B(u 会计项目title of account
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B =G7m)! 会计薄||帐薄account-book
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D/]PF 营业报告书||损益计算表account of budiness||business report
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0o8 iII=;:p wSa)*]% 借贷细帐||交验帐account rendered
z\K"Rg~J kW;+|qs^ qh9Z50E9 pT=JP> nd^ 明细帐account stated
i,>khc KN<S}3MN w>pq+og& :r{<zd>; 与…银行开立一户头to open an account with
w65K[l;2 K^1o DP y0sR6TY)f ''yB5#^w( 与…银行建立交易to keep account with
U'H$`$Ov $"+djI?E9 O_`VV* /rWd=~[MO 继续记帐to keep account
b$N2z 7m4aoK i3tg6o4C ]{3)^axW; 与…有交易to have an account with
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~zNl^m zQcL|(N ~xkeuU 作成会计帐||有往来帐项to make out an account with
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l C'9Cr}cZ. 清算||清理债务to make up an account
ck:T,F{} 6a[}'/ :flx6,7D smlpD3?va 清洁帐目||与…停止交易to close ones account with
|]jb& M ]D?"aX'q> |cK*~ *Fy2BZH%Q 结帐to close an account
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?9!6%]2D `F-/QX[: 清理未付款to ask an account||to demand an account
kjIAep0rT sd*p/Q|4 h}[-'>{ h{%nC>m; 结清差额to balance the account with
{#ZlM <CS(c|7 2GP=&K/A 1Ir21un 清算to settle an account||to liquidate an account||to square an account
|?!~{-o WffQ :L? Y\D!/T ASKf'\,dV 审查帐目||监查帐目to audit an account
S=MEG+Ad BL0 {HV! *w|:~g "H7dft/ 检查帐目to examine an account
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$ U bXh,QEG* 转入A的帐户to charge the amount to As account
ZGBd%RWjG_ o2nv+fyW Q8T]\6)m N@2dA*T, 以计帐方式付款to pay on account
,kiv>{ \.0^n3y vUN 22;Z\ bn#"?6Z2 代理某人||为某人on ones account||on account of one
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gw9 J*r*X. vleS2-]| 为自己计算||独立帐目on ones own account
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A#K14Ayr qz+dmef w^?>e;/\ 由某人收益并负风险on ones account and risk||for ones account and risk
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4-4 sGi"rg# 由某人负担for ones account||for account of one
riUwBiVa?2 44gPCW,u P9GN}GN%v 35A|BD)q 按某人指示||列入某人帐户by order and for account of one
.~)q};Z ],>@";9u" r(6Y*< x/NfZ5e0X 列入5月份帐目for May account
mi=Q{>rb /'Ass(=6 -c_74c50 {'NZ. 编入某中帐项下to pass to the account of||to place to the account of
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B29# BHIRHmM<Y ^?-:'<4q$ D|lzGt 寄出清算书to send in an account||to send in render an account
j:^#rFD4? .S!mf ~xbe~$$Q@ b[sx_b 支票薄cheque book
Y4OPEo 5o qt"G[9; NiNM{[3oS 7yG#Z)VE 支票陈票人cheque drawer
8{|8G-Mi [8P:?nDDL hP=WFD& I.WvLLK2 持票人cheque holder
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x fWCo;4<5? _mzW'~9wN P#E &|n7DT 不记名支票cheque to bearer||bearer cheque
,QOG!T4 #=D) j n#/_Nz a_[Eh fE 记名支票||认人支票cheque to order
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s6ZuM/Q V("{)0~O KLU-DCb% 到期支票antedated cheque
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;UO{ @+;$jRwq ;5wn67' 未到期支票postdated cheque
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"9w 保付支票certified cheque
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a Qf58ig-vCY YSs)HV.8 未获兑现支票,退票returned cheque
A]y`7jJ 'QG xd!4 anuL1fXO ,K>I%_!1 横线支票crossed cheque
[N FFB96 G=)i{oC {.n"Z ,V'o4]H 普通横线general crossing
F^l[GdUosK B*qi_{Gp pb^i^tA+A -Btk 3 特别横线special crossing
SEORSS []x#iOnC& +U:$(UV'A Twh!X*uQ 空白支票blank cheque
909?_v Pnw]Tm}g PEN\-*Pv o-;E>N7t 失效支票,过期支票stale cheque
6L:x^bM m 2-Sx <DpevoF \%u3 普通支票open cheque
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/$ -HQQw$ >82@Q^O Wi>!{.}%A 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
/{|EAd{ ,l%CX.9 <Q$@r?Mu] M=.:,wRm 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
<wZQc 2*rH?dz8E g"Ljm7 jNe`;o 支票换现金||兑现to cash a cheque
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a|C&G 清理票款to clear a cheque
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9.x |}23>l7 保证兑现to certify a cheque
yphS'AG ekI2icD c?P?yIz6p `J]fcE%T0R 填写支票数额to fill up a cheque
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'9*R7= *+'x~a 支票上划线to cross a cheque
.b\$MZ"( vesJEaw7 'iy*^A `Y pkP?i5, 开发支票to make out a cheque
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Y"rM YRv&1!VLE tcI}Ca>u 签发支票,开立支票to draw a cheque||to issue a cheque
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$uxJB 透支支票to overdraw a cheque
/V=24\1Ky <Gav5Rc y[>;]R7' ^BUYjq%(` 背书支票to endorse a cheque
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G#M ;WgJ<&33 3VI4X 请付票款||清付票款to pay a cheque||to honour a cheque
'sLiu8G DvPlV q~ J\J?yo 6 q ud\K+ 支票退票to dishonour a cheque
,REJt RlheQTJ 7~9S 9 !icT/5 拒付支票to refuse a cheque
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6cI=+ 拒付支票to stop payment of a cheque
l_EM8pL,f m~@;~7I x %ThyOl@O Jo$G,Q 提示要求付款to present for payment
[~kdPk hdnTXs@z ^M%uV cZH-" 见票即付持票人payable to bearer
iv?gZg RG3l.jL Y7#-Fra0W 7@Zx@ 支付指定人payable to order
{g2@6ct 0q.Ujm=,z .fN"@l @mE)|.f 已过期||无效out of date||stale
QYa(N[~a /EibEd\ @Ys!DScY, AtU v71D: 请给出票人R/D||refer to drawer
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+j(d| L\ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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'8^ D'L'#/hK S!Omy:=;i 文字与数字不一致words and figures differ
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${$b{ o@#Y8M 支票
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`W dD8E 时间已过account closed
lIUuA GwG4LIp OkCQ?] mNb ?*3\ 更改处应加盖印章alterations require initials
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s@z}YH 时间已过effects not cleared
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f OHl ~by]xE1Eg 4Sm]>%F': {/X4(;~0 停止付款payment stopped
j4>a( qw7@(R'" &?uz`pv2 t^xTFn 支票毁损cheque mutilated
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U3izvM 汇款||寄钱to remit||to send money
21ppSN> -DN8Yb L4b:F0 P7 ]z 寄票供取款||支票支付to send a cheque for payment
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=7/dY3I E,wVe[0)f nI/kw%< Dy]I8_ 寄款人a remitter
N%7{J 28hHabd| .MVY B\6Q0 PN$X N< 收款人a remittee
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lo 国外汇票foreign Bill
Nrah;i+H\o !Oj)B1gc6& @v}B6j b; y8s!M 国内汇票inland Bill
]&ixhW &m {kHM uK("<u| Aj9Ji"18za 跟单汇票documentary bill
WKrX,GF 6AvHavA^Y >S1)YKgz !mRx$
%ul 空头汇票accommodation bill
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G+?Y'{ R//$r%a 1[E#vdbT 原始汇票original bill
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0G <hn8> 改写||换新票据renewed bill
W%e_~$H0 [ U8$HQ+x B51kV0 HPQ/~0$ 即期汇票sight bill||bill on demand
G){g <w>/^|]# `W `0Fwu9 451'>qS …days after date||…days after date…日后付款
{%.Lk'#9 F52B~@. pi5GxDA] V8-h%|$p3W …months after date||…months after date…月后付款
.>Z,uT^A 6P`)%zj 2X88: t` 8!AhOgc 见票后…日付款…days after sight||…days sight
W3&tJ8*3 1%J.WH6eQ ~|Z'l%<Os `@`1pOb 见票后…月付款…months after sight||…months sight
D);'pKl _2hXa!yO G",.,Px ]lS@}W\ 同组票据set of bills
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I g): ]' 单张汇票sola of exchange||sole of exchange
(LJ@SeM; 0nW F ,Vd7V}t n&-496H 远期汇票usance bill||bill at usance
] c}91 Uh|>Skic4 jU=<r %G?K@5?j? 长期汇票long bill
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#T~&]|{, W W "i I<h=Cj[[ 短期汇票short bill
TSL9ax4j Ulqh@CE) (A/0@f1# 2L\3S ukj 逾期汇票overdue bill
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x/!- q]<xMg#nu 59B&2861 W7UtA.2LT 宽限日期days of grace
Jm(ixekp (paf2F`~# ,#'7)M D8 SFjU0*B$ 电汇telegraphic transfer (T.T)
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*j*Du+ *+lsZ8'^C 8&}~'4[b[$ 邮汇postal order||postal note (Am.)||post office order||money order
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%(^mK)zQ 本票promissory note (P/N)
2HOe__Ns #Ws53mT Q!CO0w h8^i\j 押汇负责书||押汇保证书letter of hypothecation
K6pw8 ,9ml>ji`= 6 ,N6jaW @?2n]n6 副保||抵押品||付属担保物collateral security
)teFS% \3{3ly~L 02 f9 w V izt^Wi| 担保书trust receipt||letter of indemnity
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4qtaHf 承兑||认付acceptance
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*q"G } 单张承兑general acceptance
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\1gNL c2b6B.4 有条件承兑qualified acceptance
&|z544 I#l;~a<9z &,uC9$ P06.1 附条件认付conditional acceptance
+#v4B?NR ?Y`zg` 3bH5C3(u my[,w$YM 部分认付partial acceptance
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