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
&z[39Q{~ @/i;/$\ IXYSZ)z ea-NqdGs;m 往来帐目account current
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+I` 现在往来帐||存款额current accout
et|QW;*L ))"J qMT7g LB'1 U$o\?4 销货帐account sales
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;V7D5 q 'f0*~Wq| 44T>Yp09 共同计算帐项joint account
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_`M:~ 未决帐项outstanding account
,L ;ueAo \DsP'-t u4QPO:,a4 KLv`Xg \ 贷方帐项credit account||creditor account
Vy-N3L T_ifDQX; Bbuy
y &6%%_Lw$ 借方帐项debit account||debtor account
hhjT{>je q]F2bo t}LV[bj1u %Od?(m"& 应付帐||应付未付帐account payable
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GtcY){7 应收帐||应收未收帐account receivable
M&P?/Zi=L +Bk d WE""be8 vt0XCUnK 新交易||新帐new account
uM"G)$I\ 7{HJjH!zx h$[}lZDg >?iL_YTX 未决帐||老帐old account
(jYHaTL6Y' _@I<H\^ + v. I|c 7PG&G5 现金帐cash account
^Glmg}>q _l$V| +4G]!tV6 #"{wm 流水帐running account
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uQ 暂记帐||未定帐suspense account
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M0[7>N_ 过期帐||延滞帐overdue account||pastdue account
~#/NpKHT@A @~pIyy\_ hl`4_`3y G gmv(! 杂项帐户sundry account
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-#Xo^-& P]]re,&R 详细帐单||明细表detail account
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EY ^NZq1c 呆帐bad account
D:`b61sWi_ )}QtK+Rq &AR@5M u &'{6_-kh 会计项目title of account
;T1OXuQ LWG%]m|C }7p`8? sPMCN's 会计薄||帐薄account-book
N y_d w|$i<OIi) ) #G5XS+) 'qR)f\em 营业报告书||损益计算表account of budiness||business report
W Z'UVUi8 DC?U+ _P6e%O8C# QWL$F:9: 借贷细帐||交验帐account rendered
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Re` hSQ*_# a,<l_#' `[)
awP 明细帐account stated
1F`1(MYt9 IM-O<T6r[N TmI~P+5w NDsF<2A4 与…银行开立一户头to open an account with
bT(}=j sfb)iH|sW h-)tWJ c AQAZ+g(IK 与…银行建立交易to keep account with
)1#J4 tzH~[n, l/WQqT Y3%_IwSJ| 继续记帐to keep account
Er@'X0n {yXpBS Uwj|To&QR ScN'|Ia.- 与…有交易to have an account with
pBo=omQV ,x (?7ZW> |HT5G=dw Cp!bsasj 作成会计帐||有往来帐项to make out an account with
V)|]w[(Y pZeJ$3@vk {tE9m@[AF 10?+6*d 清算||清理债务to make up an account
_]oNbcbt( pi?$h"y7Q z89!\Q 3^!Y9$y1 清洁帐目||与…停止交易to close ones account with
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\t!@I$ sVT:1 kI *;E\,,Io @Z}TF/Rx4 结帐to close an account
c&>S f2*e&+LjTP 0j\} @ $U*b;'o 清理未付款to ask an account||to demand an account
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(K X 结清差额to balance the account with
"`6pF8k SN#Cnu} bd'io O 5rX_85 ] 清算to settle an account||to liquidate an account||to square an account
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dB?Ep| 审查帐目||监查帐目to audit an account
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6,8nQ {JGXdp:SB NflwmMJ c^F@9{I 检查帐目to examine an account
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. Xd 5 vNmQn 转入A的帐户to charge the amount to As account
KA/~q"N qh~$AJ9sB %(}%#-X o;[cApiQ,2 以计帐方式付款to pay on account
tO}Y=kZa{ |U:VkiKt "wi}/,) FlyRcj 代理某人||为某人on ones account||on account of one
s=8$h:^9> [wkSY>Gu rnSrkn"j{ ZCAg)/ 为自己计算||独立帐目on ones own account
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cgV5{|P U-.A+#<IT9 $z,rN\[ 由某人收益并负风险on ones account and risk||for ones account and risk
MwE^.6xl{ UA3!28Y&E3 Q=u [j|0mc INNTp[ 由某人负担for ones account||for account of one
w,zm$s ^ 6[T)Q ^0` 2= RQ,@s nd)`G$gL 按某人指示||列入某人帐户by order and for account of one
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V'~> =`EVg>+^ ]N^>>k 列入5月份帐目for May account
__Egr@ GswV/V+u LL%s$>c65A OI)U c . 编入某中帐项下to pass to the account of||to place to the account of
:F.eyA|#@G ?WBA:?=$58 z^Y4:^L~I i Qa=4'9; 寄出清算书to send in an account||to send in render an account
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#_i_j S<o\.&J %df[8eX{ #XeEpdE 支票薄cheque book
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支票陈票人cheque drawer
AiUK#I JPM W|JT 'fka?lL h,x'-]q 持票人cheque holder
JQ<9~J YPmgR]=6 @u1mC\G P~@.(hed 不记名支票cheque to bearer||bearer cheque
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BAt0 KY9&Ky+2 B 记名支票||认人支票cheque to order
Rf#t|MW*# X+'B*K$ %-O[%Dy wh#x`Nc 到期支票antedated cheque
nD!5I@D Lb0B m R%0 9._Osbp3P lQt* LWd[ 未到期支票postdated cheque
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@ 4^{~MgQWK+ R zn%!d^$> 保付支票certified cheque
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U_RE 未获兑现支票,退票returned cheque
4L/8Hj#g Na>?1F"KHk \Z/#s;c,4 YnwP\Arfq 横线支票crossed cheque
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特别横线special crossing
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.< 空白支票blank cheque
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Z;d +I_p\/J?w/ ;eiqzdP 失效支票,过期支票stale cheque
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/X O>Ao#_*hOb K91.-k3)$ Z*M-PaU} 普通支票open cheque
Vv~:^6il Q??nw^8Hi 1`l10f qU v@;!fBUt 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
Q0-}!5`E1$ ^laf!kIP Bw8&Amxx: "M4gl 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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!QuK ma7@vD 支票换现金||兑现to cash a cheque
[;8vO=Z iVqa0Gl+} TP?HxO_C dT4e[4l 清理票款to clear a cheque
RlnJlY/ F]7$Y @T8$/ fk 保证兑现to certify a cheque
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x XbL\l b.sRB1 填写支票数额to fill up a cheque
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M d@0& Q2 @Ugt$ 支票上划线to cross a cheque
(b4;c=<[{ SVc5mS|up {rWFgn4Li #E#.`/4 开发支票to make out a cheque
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wVdo|%.? 签发支票,开立支票to draw a cheque||to issue a cheque
RmcQGQ kEpCF:@A f]JLFg7 K3($,aB} 透支支票to overdraw a cheque
a0=5G>G9c D?<R5zp Lr}>Md yqKERdm 背书支票to endorse a cheque
H&3i[D!p k6PHyt`3' .P>-Fh,_p ^lYa9k 请付票款||清付票款to pay a cheque||to honour a cheque
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WG?;Z h.D*Y3=< X9xXL%Q 支票退票to dishonour a cheque
b&~s}IX :w5p#+/,P aO]FQ#l2b b3RCsIz 拒付支票to refuse a cheque
U)g27*7 98^o9i x&PVsXdt5m 9X6l`bo' 拒付支票to stop payment of a cheque
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NSy3t BvA09lK /"*eMe!= 提示要求付款to present for payment
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rM 见票即付持票人payable to bearer
uh_2yw_ 2UGnRZ8:1Y L&s|<<L PWw2;3`-6w 支付指定人payable to order
[O52Bn !04zWYHo b\^q9fy ]@D#<[5\ 已过期||无效out of date||stale
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B %Qc5_of 请给出票人R/D||refer to drawer
?U;KwS]% (T]< V<+=t{ u^!c:RfE? 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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l #& 5} 9gLUM$Kd 文字与数字不一致words and figures differ
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x{<d s/"?P/R 支票
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;F:~HrxT} 时间已过account closed
ue;o:>G q0l=S+0 )GpH5N'EI >){"x(4` 更改处应加盖印章alterations require initials
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|Qe#[Q7 时间已过effects not cleared
U(jZf{`Mz #cRw0bn: Vif0z*\e{ A"`^Abrm 停止付款payment stopped
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;$8C 支票毁损cheque mutilated
6_s_2cr dcGs0b >O:31Uk BV8-\R@ 汇款||寄钱to remit||to send money
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寄票供取款||支票支付to send a cheque for payment
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u 寄款人a remitter
:RH0.5) */|Vyp- z DP n]N+ 收款人a remittee
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C@b/F4 |Mm9QF;iA NiCH$+c\ 国外汇票foreign Bill
Gxtb@`f @LzqQ[ [CBhipoc h#o3qY 国内汇票inland Bill
|9;6Cp #s!q(Rc [`_ZlC I.M@we/bR} 跟单汇票documentary bill
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)M_ 空头汇票accommodation bill
7.r}98V qNLG- m,n< ZwV`} 2{ lYS+EVcR 原始汇票original bill
Zewx*Y| rl\$a2_+ :`9hgd/9 ?9_RI(a.} 改写||换新票据renewed bill
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; 即期汇票sight bill||bill on demand
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k&8:;Vj #!m`A+!~! $/*6tsR …days after date||…days after date…日后付款
|r]f2Mrm O:=%{/6&D tA?cHDp4E `Jvy~T …months after date||…months after date…月后付款
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4&$z 见票后…日付款…days after sight||…days sight
n>)'! Nn"[GB 6N{Vcfq X`[P11` 见票后…月付款…months after sight||…months sight
wIrjWU2 SNV[KdvP* )YDuq(g& dFd^@b 同组票据set of bills
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l 6I$laHx? 单张汇票sola of exchange||sole of exchange
9@Iz:!oqb K+0&~XU q(i^sE[y `A]CdgA 远期汇票usance bill||bill at usance
*H"IW0I ;g3z?Uz) YF+hN\ (RDY-~#~ 长期汇票long bill
h\oAW?^ ~wMdk9RQ uhyw?#f [j6EzMN 短期汇票short bill
W\'njN F{:ZHCm jRswGMx Q}KNtNCpx 逾期汇票overdue bill
rjmKe*_1V dQ6n[$Q@N (M1HNIM;( *K9I+t"g 宽限日期days of grace
Ywj=6 +; bIFKP ZP@or2No% |x2+O 电汇telegraphic transfer (T.T)
~?V+^<P 3:">]LMi }(g`l)OX yIab3/#` 邮汇postal order||postal note (Am.)||post office order||money order
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y$n7'W6 p!+7F\ 6^W6As0 本票promissory note (P/N)
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miLz& 押汇负责书||押汇保证书letter of hypothecation
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][ uCA!L)$ 1E(~x;*) 副保||抵押品||付属担保物collateral security
A)5-w`1 p*11aaIbp~ K!X>k 8+m[ %5lu 担保书trust receipt||letter of indemnity
Gj[+{ '%W'HqVcG1 Bg^k~NX% )+^1QL 承兑||认付acceptance
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nI1DLVt CYr2~0<g kzA%.bP| 单张承兑general acceptance
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q6z$c)K o8!gV/oy 有条件承兑qualified acceptance
Sm(QgZO[4 2gn*B$a vYh_<Rp5 LPjsR=xi 附条件认付conditional acceptance
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部分认付partial acceptance
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