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。
.3U[@ *b( 会计报表statement of account
%'t~e?d! {4QOUqA u rqFs[1wr>R .#:,j1L"53 往来帐目account current
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M6+ 现在往来帐||存款额current accout
Fkz YMi(Cyja& _RW[]MN3* &V?q d{39 销货帐account sales
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%"RL `es($7}P_W )T64(_TE 共同计算帐项joint account
lz)"zV ZmULy;{<) w}Upa(dU [Kj:~~`T 未决帐项outstanding account
reA8=>b/ [\b_+s)eN K7hf m%`N ;ULC|7rL 贷方帐项credit account||creditor account
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<]'"e] +2zuIW. 借方帐项debit account||debtor account
y@M}T{,/ VDTY<= Q GVEWd/:X( Su"_1~/2S 应付帐||应付未付帐account payable
|sFe:TX ;-?ZI$ DVhTb s3-ktZ@ 应收帐||应收未收帐account receivable
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xy+ d# 3tQ*G/ ,8IAhQa eUkoVr 新交易||新帐new account
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M_1Tx zcB2[eaV 未决帐||老帐old account
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y p `XxG"k\/S 现金帐cash account
nuQ6X5>.= [S]!+YBK _GO+fB/Q1 |2@en=EYk 流水帐running account
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6.lb\ hRr1#'& 暂记帐||未定帐suspense account
9*KMbd^T b!]0mXU )E:,V~< 8 }{8Fo4/ 过期帐||延滞帐overdue account||pastdue account
T@|l@xm~L n`)7Y`hBhP ChTXvkdH tQ~<i %; 杂项帐户sundry account
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(ka,Dk3 详细帐单||明细表detail account
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f,J_ 呆帐bad account
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gt_XAH y?#9>S >:\ 会计项目title of account
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zBt`L,^ poD\C;o" A=%k/ 会计薄||帐薄account-book
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gk P>Q{He: 营业报告书||损益计算表account of budiness||business report
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{5 U; B:-U`CHHQ 借贷细帐||交验帐account rendered
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u*fyt 1OJ*wI* ;cI#S%uvpn 明细帐account stated
-|}%~0)/bH I1)-,/nEjg bar0{!Y" *KK[(o}^J- 与…银行开立一户头to open an account with
'j,oIqx d(fPECv( Sty!atEWT 94|yvh.B 与…银行建立交易to keep account with
xQJIM. fxDj+Q1p mX&xn2}qZ" ,?g=U8y| 继续记帐to keep account
F aFp_P? :N@U[Wx0A tAqA^f*{ YwL`>? 与…有交易to have an account with
U:]MgZWn Gg%tVQu (*,8KLV_i '{[!j6wt\ 作成会计帐||有往来帐项to make out an account with
hq<5lE^ J&eAL3"GF z)lM2x>|* V+lRi"m?| 清算||清理债务to make up an account
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D1e 清洁帐目||与…停止交易to close ones account with
\M5P+Wk' &<au/^F DVI7]+=nV SLkuT`* 结帐to close an account
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^7u X$ 清理未付款to ask an account||to demand an account
mD7}t .f>,6? 0G5'Y;8 {j?7d; 'j 结清差额to balance the account with
Ap%O~wA' 0p-#f|ET 91up^ M% @ 清算to settle an account||to liquidate an account||to square an account
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y 2FGx _Y nbGoJC:U 2"@Ft()] 审查帐目||监查帐目to audit an account
R2w`Y5#` BCx!0v?9 W;q+, Io ]:&n-&@L 检查帐目to examine an account
)1f+ld%R b^ sb]bZW jYWw.g< "tL2F*F"6X 转入A的帐户to charge the amount to As account
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^FcW HT"gT2U+ y"vX~LR 以计帐方式付款to pay on account
Z:@6Lv?CN vX+.e1m ]>D)# T~X41d\ 代理某人||为某人on ones account||on account of one
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ah 为自己计算||独立帐目on ones own account
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F$Q04Qw :y#T9R9 QR"bYQ 由某人收益并负风险on ones account and risk||for ones account and risk
B3mS] O8lFx_N7Q +TN^NE %/T7Z;d 由某人负担for ones account||for account of one
+`.,| |Mq +tt9R_S /L&M,OUcr. S`iR9{+& 按某人指示||列入某人帐户by order and for account of one
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列入5月份帐目for May account
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Lhh 编入某中帐项下to pass to the account of||to place to the account of
=eBmBn !msNEE@[ | o0RP|l uWjU OJEe 寄出清算书to send in an account||to send in render an account
C\Vg{&' 2z_2.0/3 pu4,0bw y=a V=qD
支票薄cheque book
*1^$.Q& nY_?Jq m\vmY =X1?_~} 支票陈票人cheque drawer
xAhxD|4_ @dgH50o[ OBOwz4< 9+qOP>m 持票人cheque holder
CO^Jz qZk:mlYd DBs DkkB{ Dl C@fZD 不记名支票cheque to bearer||bearer cheque
}Qr6l/2 Vz%OV}\ OH6^GPF6 (\,BxvhG= 记名支票||认人支票cheque to order
PJLR<9 $_D6_|HK N|:'XwL >#(n"RCHf 到期支票antedated cheque
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q edvFQ#,d p_2pU)% H(-4:BD? 未到期支票postdated cheque
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& |/`%3'4H 保付支票certified cheque
e3[:D5 6'C2SihYp h|;qG)f^ m:+8J,jW 未获兑现支票,退票returned cheque
NwlU%{7W6 o[\HOe~; #8h;Bj v?:: |{ 横线支票crossed cheque
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E<@ r[txlQI9 普通横线general crossing
!mJo'K {+.r5py )?aaBaN$ /JJw 6[N 特别横线special crossing
e}yX_Z'P< c64v,Hj9 ,*svtw:2') EbY,N:LK 空白支票blank cheque
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~kg B4Y(?JTx 失效支票,过期支票stale cheque
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nY%5cJ`" 普通支票open cheque
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#&fSR Z.PBu|Kx 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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B]O_ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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M 支票换现金||兑现to cash a cheque
D;}xr_ A7_4.VH Sjj>#}U '9p@vi{\ 清理票款to clear a cheque
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Of<{h 保证兑现to certify a cheque
`r"+644 $ ,Ck70_ /^SAC%PD 6fo3:P*O 填写支票数额to fill up a cheque
`4?~nbz 1$/MrPT(b en S}A*Io 6RO(]5wX 支票上划线to cross a cheque
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F;`; 1 Fxs;Fp hg.#DxRi{ 开发支票to make out a cheque
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FQRSOZ 1@48BN8cm' >eQr<-8 签发支票,开立支票to draw a cheque||to issue a cheque
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ah]Bx 透支支票to overdraw a cheque
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U?1xS 背书支票to endorse a cheque
-Xu.1S XgN` 7!Z |:[tNs*,O W:,4 :|3 请付票款||清付票款to pay a cheque||to honour a cheque
;h6v@)#GX x9/H/' $E<Esf$ d<!3`qe 支票退票to dishonour a cheque
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>p 0]KraLu"N s4Sd>D7 [Aj Q#;#Q 拒付支票to refuse a cheque
`e9$,h|4 cMyiW$; 4%4avEa"w )[H{yQ 拒付支票to stop payment of a cheque
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h5%<+D< YBYZ=,"d F|Mi{5G% 提示要求付款to present for payment
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7!j H9h@ sSg H gTUy[( 见票即付持票人payable to bearer
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=PRx?q`d 支付指定人payable to order
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R?e F(4?tX T U4m9e|/H;z s]m o$ _na 已过期||无效out of date||stale
tQZs.1=z rG#Z=*b% vS\%3A4^+5 kKD`rfyG\ 请给出票人R/D||refer to drawer
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o,U9}_|A FMkOo2{ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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|mdi]TL 文字与数字不一致words and figures differ
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uwRr LF F+ E|r6'i >=]'hyn]] 支票
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[M.f-x: 时间已过account closed
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&X c/B'jPt nz9DLAt TKk-;Y=N 更改处应加盖印章alterations require initials
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`ptj?6N- 时间已过effects not cleared
{R/C0-Q^^ "NgoaG~!YO Vi4~`;|&b+ ]f]<4HD=i 停止付款payment stopped
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mmnA, .VTy[|o mhW-J6u* ##Z_QB(; 支票毁损cheque mutilated
GTHkY* LH:i| I ^$&k5e/}C `R"I;qV 汇款||寄钱to remit||to send money
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g# M nFe%vu8a C7H/N<VAq 寄票供取款||支票支付to send a cheque for payment
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"Q/ JHf 寄款人a remitter
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M ~+Z{Q25R wH~kTU2br 收款人a remittee
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` l2;CQ7 H3Se={5h\A U%h);!< 国外汇票foreign Bill
?|:BuHkT f]7M'sy | hDV20&hq 8ssJ<LP 国内汇票inland Bill
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3 h^j?01*Et 跟单汇票documentary bill
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pKEaY o[E_Ge}g8 空头汇票accommodation bill
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WM 原始汇票original bill
H5D*|42 N41 R g#]wLm# rpw.]vnn 改写||换新票据renewed bill
Tr^nkD{ erO>1 ,4S (|wz7AY2 8( btZt 即期汇票sight bill||bill on demand
!45.puL0 G<M:Ak+~ t'm;:J1 \P1=5rP …days after date||…days after date…日后付款
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k^< …months after date||…months after date…月后付款
wCk~CkC? ki>~H!zB (MHAJ]Rx TNJG#8 n%Y 见票后…日付款…days after sight||…days sight
Y'e eA 2O LL$_zK{ _{jjgQJ5 k? Xc 见票后…月付款…months after sight||…months sight
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],f3< 6=N`wi 同组票据set of bills
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-[L!3jU ~ H6r.:] 单张汇票sola of exchange||sole of exchange
!z{-?o/ JMdPwI "`[!L z R>`}e+-D 远期汇票usance bill||bill at usance
,ZS6jZ aTBR|US V(Yxh+KU Pl-5ncb\ 长期汇票long bill
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vy,&N^P s}onsC 短期汇票short bill
&F}"Z(B<wK `mT$s,:h p\{-t84n [yj).*0 逾期汇票overdue bill
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_V0R\k eiJ2NwR\w pWu LfX 宽限日期days of grace
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rxO2QQ%V 电汇telegraphic transfer (T.T)
M/Pme&% s_.]4bl.8 ( )sTb>L ET];%~ ^ 邮汇postal order||postal note (Am.)||post office order||money order
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fI\9\x 本票promissory note (P/N)
_7DkS}NJs ;WL1B !EQ@#qW/ L !4t[hhe= 押汇负责书||押汇保证书letter of hypothecation
20rkKFk* c"!lwm3b t:LcNlN| *)]"27^ 副保||抵押品||付属担保物collateral security
a{Esw` >+5?F*`\D* ;@h0qRXW:h HyiFy7j 担保书trust receipt||letter of indemnity
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Ax ``ekR6[ 8c +jC*'7p@ n]+W 3[i 承兑||认付acceptance
0N=X74 BK,sc'b .k4W_9 %7`f{|. 单张承兑general acceptance
<\zCpkZ'B 97!>%d[0 VGL#!4wK (wmBjQ]B< 有条件承兑qualified acceptance
`IINq{Zk KNgH|5Pb )Z+{|^`kJ 56hA]O29O 附条件认付conditional acceptance
OPBt$Ki ]aCk_*U V E2tq k% #[MJ|^\i 部分认付partial acceptance
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