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。
eCqHvMp 会计报表statement of account
~Lm$i6E< luo ()5[x.xK@ =<{np 往来帐目account current
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P TM_/`a2} Jth[DUH8H 现在往来帐||存款额current accout
5_- (<B VKq=7^W oXb;w@: *VFf.aPwYi 销货帐account sales
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vr6MU< q=%RDG+ G&i!Hs 共同计算帐项joint account
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5OE zG ^$"f2 未决帐项outstanding account
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9l' Y8m1M-#w 贷方帐项credit account||creditor account
d/BM&r @6wFst\t g;2?F[8Th \#Pf
j&* 借方帐项debit account||debtor account
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bM) w8MG(Lq1" 应付帐||应付未付帐account payable
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应收帐||应收未收帐account receivable
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x ~]nSSD)\ SKkUU^\#R` DNr@u/>vB 新交易||新帐new account
sg$rzT-S4 _#r+ !e 7UdM @\f^0^G 未决帐||老帐old account
G LIi6 n[G &ksQI KY51rw. (C@m Lu) 现金帐cash account
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W:6po> 流水帐running account
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X]wRwG 暂记帐||未定帐suspense account
;c4gv,q@ BYVY)<v/ f;W|\z' ]x(e&fyHB 过期帐||延滞帐overdue account||pastdue account
,*7 (%k^` ?zw|kl " @v <Bk Qo;zHZ' 杂项帐户sundry account
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7%. mi,E- d$ x"/A]< UA48Ug 详细帐单||明细表detail account
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8fU SqEgn}m$ 呆帐bad account
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h*w%jdQ6 会计项目title of account
o<COm9)i P<X\%_Iat 3?V_BUoON E4|jOz^j4\ 会计薄||帐薄account-book
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? mOy^vMa @+Si?8\ 营业报告书||损益计算表account of budiness||business report
ca7=V/i_a{ =g9*UzA"O PIu1+k.r? 8FKXSqhVM 借贷细帐||交验帐account rendered
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1 a\b" Jk7|{W\OA 明细帐account stated
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pV_Ff 与…银行开立一户头to open an account with
~<_2WQ/$ x[h^[oF0 ++6`sMJ 6kpg+{; 与…银行建立交易to keep account with
K{|p~B eJxw)zd7 f&BY/ n, e1%/26\ 继续记帐to keep account
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4 0ZZZoPo 与…有交易to have an account with
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= sf)EMh3Z DI:]GED"= 作成会计帐||有往来帐项to make out an account with
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D/]PF 清算||清理债务to make up an account
dIN$)?aB0 sH{4Y-J j(m.$: <0b)YJb4M 清洁帐目||与…停止交易to close ones account with
|bTPtrT8 )'l:K.F ~;l@|7wGz s}w{:Hk,x8 结帐to close an account
F*IzQ(#HW J] {QB^? \.MR""@y`{ U'H$`$Ov 清理未付款to ask an account||to demand an account
RRmz"j> O_`VV* /rWd=~[MO ojaws+(& y 结清差额to balance the account with
A)bWcB}U Q# ~Q=T'< mk.9OhYY .~~nUu+M 清算to settle an account||to liquidate an account||to square an account
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q&w R%{<mno/_ s'!Cp=xQF" 审查帐目||监查帐目to audit an account
J\+0[~~ ((H^2KJn o_XflzC O#ai)e_uQk 检查帐目to examine an account
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! 转入A的帐户to charge the amount to As account
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? PQy4{0 _ 7?#J~.d5 以计帐方式付款to pay on account
e|)hG8FlF `F-/QX[: kjIAep0rT sd*p/Q|4 代理某人||为某人on ones account||on account of one
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8Ni ]^yFaTfS 为自己计算||独立帐目on ones own account
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5 6Y^23W F 由某人收益并负风险on ones account and risk||for ones account and risk
abuh`H# p)`{Sos H=<S 9M 8m-U){r!U^ 由某人负担for ones account||for account of one
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^z,w z6U\axO6 按某人指示||列入某人帐户by order and for account of one
t>L;kRujVJ R cAwrsd Z?6%;n^ 54 =i$Fl{vH 列入5月份帐目for May account
MX$0Op ZT'`hK_up *{YlN}vA m}C>ti`VD 编入某中帐项下to pass to the account of||to place to the account of
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3-[q4R p)jk>j B 寄出清算书to send in an account||to send in render an account
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(K 支票薄cheque book
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!!T 支票陈票人cheque drawer
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~V"/P 持票人cheque holder
];VA!++ ]GMe\n 9%k2'iV7 .t{MIC 不记名支票cheque to bearer||bearer cheque
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z PxTwPl 记名支票||认人支票cheque to order
<Q3oT %D UH@j *U^6u/iH Umz KY 到期支票antedated cheque
AV:hBoO {}>0e:51 bENdMH"; c>,'Y)8 未到期支票postdated cheque
TC N8a/@z ?[VM6- & 9`T)@Uj2n !Xh=k36 保付支票certified cheque
L(/e&J@>< XtXEB<4Z H7?Vy bg~ k|v3.< - 未获兑现支票,退票returned cheque
j5QuAU8 zbXI% ",p;Sd g9m-TkNk 横线支票crossed cheque
H~oail{EQ rK@8/?y5 S(o#K|)> % "kPvI3Y 普通横线general crossing
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D0eFTN {i1|R"ta 特别横线special crossing
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`pAu 空白支票blank cheque
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jPC[_g H;D>|q 失效支票,过期支票stale cheque
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bo<~jb{ wJg1Y0nh 普通支票open cheque
R]Vt Y7}i, w:??h4lt #&cI3i ZufR{^W 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
8a&:6Zuo JBD7h5|Lc _geWE0
E Hh%I0# 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
yTyj'-4 &*sP/z y6@0O%TDN yxonRV$& 支票换现金||兑现to cash a cheque
cy*?&~; jy7\+i a! (4Ch sJ\BF 清理票款to clear a cheque
]~844Jp +_7*iJtD5 C#QpQg2 l_3`G-`2 保证兑现to certify a cheque
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L 填写支票数额to fill up a cheque
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DvIB du+y5dw T _M!<J \:R%4w#Jv 支票上划线to cross a cheque
(As#^q\>B &vHoRY M-\Y"]sW XV!6dh! 开发支票to make out a cheque
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8R4!J }p=Jm)y :#2Bw]z&z :s=NUw_^ 签发支票,开立支票to draw a cheque||to issue a cheque
mrTlXXz dL:-Y.?0M k")R[)92b? %lL.[8r| 透支支票to overdraw a cheque
ODZ5IO}v ~7Y+2FZ ]&?Y~"{cD I6~pV@h^= 背书支票to endorse a cheque
oV)~@0B&0 $ oTdfb KuWWUjCE Yv
hA_v 请付票款||清付票款to pay a cheque||to honour a cheque
UYFwS/ RW} Fd#?\r. KN$}tCU |}23>l7 支票退票to dishonour a cheque
gHhh>FFAq W>!_|[a )iq-yjO6 Z1zVwHa_ 拒付支票to refuse a cheque
@95FN)TXZY #u2J;9P .id)VF-l L Y6;.d$J 拒付支票to stop payment of a cheque
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G|qD 提示要求付款to present for payment
?P4w]a YiYV>gaf"H M@h|bN :!/gk8F|dI 见票即付持票人payable to bearer
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?m |M8WyW 支付指定人payable to order
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v4?x.I +${D 已过期||无效out of date||stale
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Q yvgrIdEP 请给出票人R/D||refer to drawer
1h>yu3O .udv"?!z h\7fp. f}Np/ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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:,WtR 文字与数字不一致words and figures differ
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_8 994`ua+ uMut=ja(U p(PMZVV` 支票
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n"+[ :w4 时间已过account closed
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>tp {D?50Q 更改处应加盖印章alterations require initials
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[vMvV4, 时间已过effects not cleared
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S{FROC~1R IP``O!WP 停止付款payment stopped
O=v#{ [ uHH/rMV \%/#x V ]Pry>N3G5 支票毁损cheque mutilated
@[#$J0qq X/z6"*(|/ TpmwD{c[\ "Vw m 汇款||寄钱to remit||to send money
[cTe54n D'L'#/hK AS E91T~ 2-=\~<) 寄票供取款||支票支付to send a cheque for payment
nL$x|}XAcj d)@<W1; #
altx=6' S-7'it!1 寄款人a remitter
`W dD8E CbPuoOl tp6M=MC% : p{+G 收款人a remittee
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国外汇票foreign Bill
#6AFdNy nSF``pp+ WVmq% ,7 hq:&wN7Q 国内汇票inland Bill
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Vh 跟单汇票documentary bill
rC.eyq,105 +2K :qvzZ a 4=N9X !ALKSiSl 空头汇票accommodation bill
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lz?;#U ~6pr0uyO` %&->%U|' 原始汇票original bill
aM@z^<Ub >iOzl wmG 2u"7T_"2D pG34Qw 改写||换新票据renewed bill
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aJ= d{3@h+zL 即期汇票sight bill||bill on demand
JXixYwm }<>~sy /^$UhX9v ?_oF :*~\ …days after date||…days after date…日后付款
Dy]I8_ T;diNfgg 9U {y1} op"$E1+ …months after date||…months after date…月后付款
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kW`r= u 见票后…日付款…days after sight||…days sight
Fhv2V,nZ< CvPioi rrnNn' ?\U!huu 见票后…月付款…months after sight||…months sight
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0dg( 同组票据set of bills
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tM,%^){p$ 单张汇票sola of exchange||sole of exchange
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lP!c ="%W2 远期汇票usance bill||bill at usance
Y7GF$}%UL KQld YA|m ZUp\Ep} uNHdpni 长期汇票long bill
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1AHx"e,;L 短期汇票short bill
nRb^<cZf n;8 '`s yMc:n"-[ joXfmHB} 逾期汇票overdue bill
.fzu"XAPu sVoW=4V8 o<l 2 r GIftrYr 宽限日期days of grace
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1%- mPPk)qy H]\Zn%.#
sM\lO 电汇telegraphic transfer (T.T)
C}?0`!Cc% zSv^<`X3 Te{ *6-gO3 L{ho*^b 邮汇postal order||postal note (Am.)||post office order||money order
r]P, 9 1ndJ+H0H /%n`V "PH6e bm 本票promissory note (P/N)
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^T x ogeL[7 m"-[".-l- 押汇负责书||押汇保证书letter of hypothecation
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$&S; Ybg-"w 副保||抵押品||付属担保物collateral security
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S .G>t72DpU 担保书trust receipt||letter of indemnity
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Y/4( 承兑||认付acceptance
?mRE'# Eff\Aq{ |@j_2Q, ad n|N 单张承兑general acceptance
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& beZ(o?uK V*65b(q) 有条件承兑qualified acceptance
PI|`vC|yy& :WXf.+IA dEp/dd~(& . p^xS6e{ 附条件认付conditional acceptance
S7n"3.k zW4O4b$T X QbNH~ X;fy\HaU 部分认付partial acceptance
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