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。
9RwawTM 会计报表statement of account
nPUqMn' wdvLx wJlX4cT4YV 1J?dK|% b 往来帐目account current
g`>og^7g &Z^l=YH, 6q>+!kXh y3<Y?M4 现在往来帐||存款额current accout
J/A[45OD x|KWyfOS )J(q49 auWXgkwZs/ 销货帐account sales
D?M!ra yE} dj)wd *{o UWt ~3RC>8*Qw 共同计算帐项joint account
x#C@8Bxq= j!z-)p8hy <:|3rfm# QjPj[c 未决帐项outstanding account
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"3+YTtp drq hQ A-ZmG7xk UMN*]_'+;b 贷方帐项credit account||creditor account
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t)- E !SsHAE| :"o
o> 借方帐项debit account||debtor account
)$Z(|M4 ZlKw_Sq: ,L OQDIyn GYB+RU}], 应付帐||应付未付帐account payable
OJb*VtZz5R H0"= Vs,n $ex!!rqN| Rb}KZ+o"Z 应收帐||应收未收帐account receivable
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>(vYU 3_5XHOdE
StYzGJ :1)DqoAJ 新交易||新帐new account
+[. Yy }vt%R.u "'Z- UV iwY'4Z
e 未决帐||老帐old account
r(2R<A %G3sjnI;l 8X&Ya = 8n?kZY$, 现金帐cash account
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Z%gx%$ q\9d6u=Gm Rn+4DcR 流水帐running account
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" 8rbG*6 暂记帐||未定帐suspense account
UmK X*T9 `^UK ,R wfp=*E B>TSdn={> 过期帐||延滞帐overdue account||pastdue account
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vE\ PQj<[rY 杂项帐户sundry account
CV.+P- kB\kpW '=cKU0
G # ~S(^T9R 详细帐单||明细表detail account
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qp 呆帐bad account
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i</J @0}y et$uP 会计项目title of account
Nf?\AK! WtX>Qu| =3ADT$YHd >xd<YwXZ 会计薄||帐薄account-book
fnH3CE O]nT>;PXX U=!@Db5k~ h[=nx^ 营业报告书||损益计算表account of budiness||business report
Rrqg[F + Bh` IXu [!?wyv3 v$$]Gv( 借贷细帐||交验帐account rendered
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$ ^,7=X8Su Jyu`-=It 明细帐account stated
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g $Tf +{rJ[J/g Y%IJ8P^Y 与…银行开立一户头to open an account with
#/WAzYt{ ^Rmoz1d ]*ov&{' _+zVpZ 与…银行建立交易to keep account with
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Al u@D.i4U ~Fx&)kegTo yDtOpM8<{ 继续记帐to keep account
F 1} g@E&uyM `s}BXKIv} n>llSK 与…有交易to have an account with
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R%&:- BW71 s 作成会计帐||有往来帐项to make out an account with
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tX0 oEAfowXSqk 清算||清理债务to make up an account
$Q4=37H+ _$(GRNRYK =>YvA>izE :r39wFi
清洁帐目||与…停止交易to close ones account with
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1| VR v02m5 Ej|A
; &E MF|*AB|E 结帐to close an account
KnFQ)sX^ !Mil?^ 1"$R 3@s; T?e9eYwS 清理未付款to ask an account||to demand an account
6J;i,/ky ZeTL$E[E} 2[BA(B (txt8q 结清差额to balance the account with
9}XT'+`y xPvRQ fKYKW?g;)Z IQoH@l&Xk 清算to settle an account||to liquidate an account||to square an account
"VQ|Ed O*4gV }:G {jhcZ"#>\ /h-6CR
Ka 审查帐目||监查帐目to audit an account
U IQ 6SvM *2#FRA#q gA"<MI'y &vkp?UH 检查帐目to examine an account
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?w8pLE~E 9C>ynH )(.%QSA\C 转入A的帐户to charge the amount to As account
?N2X)Y@yi neIy~H_#! xcnt?%%M xBt<Yt" 以计帐方式付款to pay on account
4)E|&)-fu8 tgfM:kzw @92gb$xT #!Ze\fOC 代理某人||为某人on ones account||on account of one
#Wq#beBb *XOS. $zGz Y8t
Nwh excrXx 为自己计算||独立帐目on ones own account
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NYJQ 由某人收益并负风险on ones account and risk||for ones account and risk
9yDFHz w SCI1bMf LEA;dSf |9
x%gUm 由某人负担for ones account||for account of one
T[m ~6 f{f_g8f[ QWKs[yfdo Xv8fPP( 按某人指示||列入某人帐户by order and for account of one
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+]b z6Fun GU5W|bS o;*]1 列入5月份帐目for May account
OM1*Iy F"Uh/EO< XEa~)i{O FBcm;cjH 编入某中帐项下to pass to the account of||to place to the account of
,v|CombIc. FSFFk~ mQFa/7FX |z ]aa 寄出清算书to send in an account||to send in render an account
kz$(V(k< ~.iA`${y% BQE{ 9N<*S'Z 支票薄cheque book
6xyY+ HUK"OH 8g-P_[> <r0.ppgY 支票陈票人cheque drawer
@pTD{OW? R&]c"cO L8 $+
0=GN #"|"cYi, 持票人cheque holder
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4Y 不记名支票cheque to bearer||bearer cheque
H\ {E%7^h- ;HR 6X ]s f2"~v -3u@hp_ 记名支票||认人支票cheque to order
Nvi Fq 0`V3s]%iu D!c1;IHZ u,:CJ[3 到期支票antedated cheque
<'yf|N!9G hEVjeC B{[f}h.n >0kmRVd 未到期支票postdated cheque
|if~i;VKL B>{|'z?%> bELIRM9 MV%
:ES? 保付支票certified cheque
lb-S0plw e 4 p*51ra YCir Oge F_ ,L2J 未获兑现支票,退票returned cheque
0m]~J_ N>Vacc_[ e$ThSh\+( pQk=x T 横线支票crossed cheque
zJz82jMm A4~D#V x:!C(Ep) Uc_'3|e 普通横线general crossing
\Oi5=, IXbdS9,>F nYI/&B{p aQl?d<|+lk 特别横线special crossing
yjGGqz$ b*btkaVue 9@$tiDV fBHkLRFH 空白支票blank cheque
|WD,\=J2 >2]Eaw&W R4&|t l81&[ 失效支票,过期支票stale cheque
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l-F1 L4\SBO H.jLGe> t}5'(9 普通支票open cheque
f}L>&^I) >k$[hk*~ ?l)}E C1ZFA![ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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7yMieUF 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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> |#DC.Ga! Y|hzF:ll 支票换现金||兑现to cash a cheque
9f@#SB_H ",MK'\E IeRl6r%: }V1DyLg: 清理票款to clear a cheque
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8as 1Qp1Es<) 保证兑现to certify a cheque
a-z23$3 <Z\MZ&{k{* '0'"k2"vC }Q{
=:X9 填写支票数额to fill up a cheque
kr/1Dsr4 ?=/}Ft '<RB ;a!h.8UJPI 支票上划线to cross a cheque
"sX[p G/LXUhuif ~|aeKtCs(. 4=?Ok":8 开发支票to make out a cheque
*@\?}cX z/eU^2V beN>5coP%A O4b-A3: 签发支票,开立支票to draw a cheque||to issue a cheque
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)D6$JG [I+)Ak5 !Zk%P 透支支票to overdraw a cheque
dVj' Mm>zpB`qP )+jK0E1 nJ'>#9~a'> 背书支票to endorse a cheque
9a"Y,1 ;y?D1o^r8W yZj}EBa 3]:p!Y`$ 请付票款||清付票款to pay a cheque||to honour a cheque
DWm;&RPJ + e5 ^| FVc48{ e-Ybac% 支票退票to dishonour a cheque
;EE&~&*w O5G<O(,\ i#M a-0# 3zA8pI w 拒付支票to refuse a cheque
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3e OIXAjU*N 拒付支票to stop payment of a cheque
SBN_>;$c5} Ul$X% lt2Nwt0bv :N+#4rtgUY 提示要求付款to present for payment
+}`O^#<qLX }0Kqy; TY54e T xnhDW7m 见票即付持票人payable to bearer
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Sz7dr@ V\rIN}7 MoKXl?B< 支付指定人payable to order
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WX3 v'bd.eqw 已过期||无效out of date||stale
(4{@oM#H6 _ \v@9Q\ vS J< 3@Zz-~4Td 请给出票人R/D||refer to drawer
^qId]s q~g&hR}K i k1L @E"+qPp.3 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
OB*Xb*HN c~pUhx1( 0oi5]f6g?8 :#W>SO 文字与数字不一致words and figures differ
BJO~$/R?v :AqnWy pRxlvVt %:be{Y6 支票
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:VTs[5 时间已过account closed
X_tW#` kq1M<lk ,QHx*~9 QkCoW[sn 更改处应加盖印章alterations require initials
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(!N sNk>0 X[ Y(I*%=:$ c@o/Cv
;aRWJG 时间已过effects not cleared
qq9tBCk qLW-3W;WUH Dpp52UnTE 1O3<%T#LOZ 停止付款payment stopped
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M )oxP.K8q)U _9O }d
支票毁损cheque mutilated
b1>$sPJ+ RJ@e5A6_ ^%*{:0' /hEGk~ 汇款||寄钱to remit||to send money
TNPGw! :jKXKY+T LWb}) #E Dgq[g_+l 寄票供取款||支票支付to send a cheque for payment
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^B 寄款人a remitter
<T_Nlar^^ @%@^5 IO)Ft yYg&'3 收款人a remittee
{u=\-|t $5"-s] $
p1EqVu ~{7NTW 国外汇票foreign Bill
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gq Zn 5m.=z )J6b:W eg~^wi 国内汇票inland Bill
owY_cDzrH o Jp_c ?>\]%$5o tAu|8aL 跟单汇票documentary bill
Z-p^3t'{ cCbr-Z& 0?L$)T-B nu9k{owB T 空头汇票accommodation bill
]aW.b_7<9 e"H+sM26- n]{}C.C= B)cb}.N: 原始汇票original bill
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iIEIGQx Vq7
kA " .6/p4OR| 改写||换新票据renewed bill
Gc!{%x r~Ubgd ]U _ktSTzH0 KeOBbe 即期汇票sight bill||bill on demand
S"A_TH *U^I`j[u [[DFEvOEh [3NV # …days after date||…days after date…日后付款
;Wh[q*A :8L61d2( +~k,4 _,?H rL9 …months after date||…months after date…月后付款
0m!ZJH e b2f2WY |z> 4sE=W
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qhf/B) 见票后…日付款…days after sight||…days sight
W2(=m!:U (V?`W7 3K:Xxkk ~9;mZi1- 见票后…月付款…months after sight||…months sight
*ik)>c_ juYt = ] "vdC} E
:gArQ 同组票据set of bills
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cZ|H +hhbp'% cW/~4.v$ kV%y%l(6 单张汇票sola of exchange||sole of exchange
a#GqJ?nY Ip\g^ia oqo8{hrdHk yXl.Gq>]{ 远期汇票usance bill||bill at usance
.z7f_KX^ }4`YdN H$iMP.AK XxQ2g&USk 长期汇票long bill
'N/%SRk uHh2>Px -*j; ]@]"bF!Dn 短期汇票short bill
@,$HqJ iv`-)UsE o"CqVRR ]V\g$@ 逾期汇票overdue bill
w8Vzx8 S%|'
/cFo 1:V/['|*g) >%A=b}VS 宽限日期days of grace
C>-"*Lt udr'~,R w5R9\<3
L L7="! I 电汇telegraphic transfer (T.T)
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1fG@r%4 Nq1RAM w8zQDPVB% 邮汇postal order||postal note (Am.)||post office order||money order
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sxii-#O [qo*,CRz !LESRh? %tjEVQa 本票promissory note (P/N)
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y!Eh /KD 6n4S$a [)KfRk?};2 押汇负责书||押汇保证书letter of hypothecation
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I!%@|[ Ow '?[msX"aqa uu #+|ZD 副保||抵押品||付属担保物collateral security
A]slssE+ V6o,}o&- {<Zqw] w%"q=V 担保书trust receipt||letter of indemnity
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HKf3eC aUQq<H 'R 承兑||认付acceptance
ijT^gsLL p_5+L@%Gb -rrg?4 |9@;Muq; 单张承兑general acceptance
zj}efv<e GR9F^Y) K{ e
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N= Iu]P^8 有条件承兑qualified acceptance
_TiF}b!hi x-EAu3=V 6&cU*Io@ n$K_KU v 附条件认付conditional acceptance
Ro69woU "^%Il v\Gu f+RDvgkKU 部分认付partial acceptance
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