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。
3EV;LH L 会计报表statement of account
~Sg5:T3 s>B5l2Q4 nHnK)9\ N IpINH3odT 往来帐目account current
+6sy-<ZL: aGrIQq/k)% |'.*K]Yp nno}e/zqf 现在往来帐||存款额current accout
aXQnZ+2e^R 9v;Vv0k_ K,Ef9c/+K #X%~B' 销货帐account sales
bx#>BK! s[M?as R+2+-j4 #+:9T/*>0 共同计算帐项joint account
@)UZ@ ~R 8qk?E6 Nh8Q b/:: %7"q"A r[ 未决帐项outstanding account
8>trS=;n j>*R]mr6 g-Mj.owu= 8UW^"4 贷方帐项credit account||creditor account
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;9[fonk ?zeJ#i 2QD3&Q9 借方帐项debit account||debtor account
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应付帐||应付未付帐account payable
zO~8?jDN4| d:ARf %b%-Ogz;4 ))R5(R 应收帐||应收未收帐account receivable
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fw# 新交易||新帐new account
C\3y {s 19&<|qTz y[`l3;u:' $&y%=-] | 未决帐||老帐old account
bP8Sj16q H(R1o~ cWEE% '[U8}z3 现金帐cash account
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u{&Sh* Usr@uI#{J l,R/Gl 流水帐running account
,oN8HpGs AjmVc]) bBu,#Mc ~Fe${2 暂记帐||未定帐suspense account
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;%_EN% 过期帐||延滞帐overdue account||pastdue account
H9KKed47d/ 8MK>)P o) %u`8minCt *YW/_ 杂项帐户sundry account
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j}@, P::TO-C ]Oh@,V8 详细帐单||明细表detail account
Scp7X7{N -|kA)M[ dI*pDDq# 4oK?-|=? 呆帐bad account
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pqw~$ y#>,+a#5 ` BDLW%aL 会计项目title of account
$u7;TW6QD 3Dg,GaRk 3j,Q`+l/6d `kOD[* 会计薄||帐薄account-book
zw+B9PYqX H70LhN ^:6{2 2C{ K2he4< 营业报告书||损益计算表account of budiness||business report
3Th'p aMG d1T,eJ} /4t j3B, HqI t74+ 借贷细帐||交验帐account rendered
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q:l>O5 z8{a(nK P F4It/ 明细帐account stated
U2{ dN> 2}YOcnB [OHxonU Nqw&< x+ 与…银行开立一户头to open an account with
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[|Ta zfI>qJ+Nqt UjaK&K+M? 与…银行建立交易to keep account with
Fkvl%n J%x6 RMX:9aQ3F e"/;7:J5\ 继续记帐to keep account
;epV<{e$q4 "[vu6 `m? /3;4#:Kkw Is]aj-#r 与…有交易to have an account with
lCAIK 5Ycco,x TftHwe):V KiI!frm1 作成会计帐||有往来帐项to make out an account with
MxWy*|J} 8d?g]DEN)6 k9$K} XD |E=s 清算||清理债务to make up an account
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v[#9+6P= K3m]%m2\ 清洁帐目||与…停止交易to close ones account with
g) p,5BADm (:._"jp] dlJbI}-v= hJwC~HG5 结帐to close an account
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Y A:aE|v/T& .jS~By|r s_x:T<] 清理未付款to ask an account||to demand an account
F_Y7@Ei/ /DQc&.jK [QMu2 m-H-6`] 结清差额to balance the account with
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|mdY8 清算to settle an account||to liquidate an account||to square an account
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X v3}L`dyh3 NG 审查帐目||监查帐目to audit an account
YhOlxON ox:[f9.5 Y|8:;u' 2kdC]|H2? 检查帐目to examine an account
z|asa* Lg~B'd8m vw>2(K=e1 zunV<2~(2} 转入A的帐户to charge the amount to As account
pX&pLaF Nc+,&R13m j7sKsbb .q[SI$qO/ 以计帐方式付款to pay on account
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1WY/6[ A,\6nO67 COTp 代理某人||为某人on ones account||on account of one
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N@O8\oQG 为自己计算||独立帐目on ones own account
3l3+A+n Z9575CI< AZa6Cw D[_| *9BC 由某人收益并负风险on ones account and risk||for ones account and risk
z;A>9vQ_J \e!vj.PU jeGj<m A,%C,*)Cg 由某人负担for ones account||for account of one
;QW3CEaUq /e]'u&a ?;vgUO @J5Jpt*IE 按某人指示||列入某人帐户by order and for account of one
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<Pq,u%k nBHnkbKoy A5i :x$ww 列入5月份帐目for May account
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;b[QRmy Pu"R,a 编入某中帐项下to pass to the account of||to place to the account of
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0f &v"3*.org@ +)j1.X u0#}9UKQ 寄出清算书to send in an account||to send in render an account
:6zG7qES3 DyQM>xw)t &}?$i7x5 M/):e$S 支票薄cheque book
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Wh i&vaeP25) lW(px^&IN 支票陈票人cheque drawer
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| 持票人cheque holder
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eCjn ukv tQz) /F4pb]U!* 不记名支票cheque to bearer||bearer cheque
$Bj;D=d@V + +aL4: K-f1{ 0 :.?gHF.? 记名支票||认人支票cheque to order
.Wq@gV E@-KGsdhK "Ae@lINn[y $uap8nN 到期支票antedated cheque
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CBDG./ Rb%%?*| 未到期支票postdated cheque
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t} 保付支票certified cheque
vk>b#%1{ fx@j?*Qb "H&"(= Fe.t/amS/ 未获兑现支票,退票returned cheque
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.*y 横线支票crossed cheque
Z0`T\ay &AlJ "N| ALEnI@0 S.Z9$k% 普通横线general crossing
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P6Vk 特别横线special crossing
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Y >7roe []-| $5v0m#[^ d/}SAvtt 空白支票blank cheque
$''9K !r`, =jK" 8)kLV_+% sP-^~ pp 失效支票,过期支票stale cheque
`\X+ Ud| YPzU-:3 .i^7|o: 2 o#,kGd 普通支票open cheque
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PlYm& 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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.))v0 /XudV2P-CA 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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xu#R RUr=fEH zE)~0v4 支票换现金||兑现to cash a cheque
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f En&5)c+js4 清理票款to clear a cheque
zZiJ 9 e &20P,8@ U!XS;a) }pa9%BQI 保证兑现to certify a cheque
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:k,dv 填写支票数额to fill up a cheque
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>0DU YUQtMf9 7O`o ovW$ |0{u->+ ) 支票上划线to cross a cheque
)2DQ>cm ^uS/r#l :K?0e` +,50qN:%[ 开发支票to make out a cheque
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q1mmFIO 签发支票,开立支票to draw a cheque||to issue a cheque
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/(4/xg `o79g"kxe 透支支票to overdraw a cheque
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:M0pk{T }j1!j&& 0)Rw|(Fpo] *n(> ^ 背书支票to endorse a cheque
1! p/6 Wk^RA_ fag^7r z 19(Dj&x 请付票款||清付票款to pay a cheque||to honour a cheque
u@p? p.fF}B h{lDxOH* TP1S[`nR 支票退票to dishonour a cheque
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z"DkFvA 拒付支票to refuse a cheque
)a=/8ofe Je4Z(kj 0 "0jJh^vk Lt#'W 拒付支票to stop payment of a cheque
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bEvS PiLJZBUv 提示要求付款to present for payment
W[NEe,.> +TeFt5[)h ?p[O%_Xf -Uo?WXP]B' 见票即付持票人payable to bearer
N0n^L|(R ID1?PM ;]CVb`d >+cVs: 支付指定人payable to order
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L;FPxB dMl+ko SQE[m9v ;52'}%5 已过期||无效out of date||stale
ZF#Rej? -%IcYzyA yy2Ie Z\>, ),O 请给出票人R/D||refer to drawer
<c,~aq#W' <64HveJ TUp%FJXA| h3u1K>R) 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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[z'G)v [A~G- Q"J-tP! KA]*ox6j; 文字与数字不一致words and figures differ
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gV-# KSs 1CF'i 8{&["? 支票
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g?/XZ5$a5 f1{z~i9@$ d-!<C7O} ]]iO- } 更改处应加盖印章alterations require initials
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0.(<'!"y u@ N~1@RT| 32XS`Z ;\b@)E} 停止付款payment stopped
*FgJ|y6gk @Gjny BJ hol<dB EO"C8z'al 支票毁损cheque mutilated
z[!x:# q8` ahIE;Y\j' Z>A{i?#m P{oAObP% 汇款||寄钱to remit||to send money
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cR] iQ`]ms+ 寄票供取款||支票支付to send a cheque for payment
oNRG25 -l*A p!"(s/= E8[XG2ye 寄款人a remitter
13f<0wg 6}&^=^- K;kM_%9u `^8*<+ 收款人a remittee
$B _Nc*_e VuWib+fT >BiRk%x #\FT EY! 国外汇票foreign Bill
5:gj&jt;)7 .H;B=nd* ju{%'D!d9 pC^[ [5A 国内汇票inland Bill
M<oA<#IW h[U7!aM eqFvrESN~= 9O;vUy) 跟单汇票documentary bill
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!oFg 空头汇票accommodation bill
YN#XmX% ZgF/;8!~V- s-6:N9- rWr/ p^~ 原始汇票original bill
)Qr6/c8} &va*IR ~I$}# Yo'K pdn 改写||换新票据renewed bill
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2;F] xwLy|& NV~vuC 即期汇票sight bill||bill on demand
hWxT ! 3j&B(aLy jsWX 6(= /co%:}ln …days after date||…days after date…日后付款
#WEq-0L H-a^BZ&iU oc;VIK)g]c csvOg[ …months after date||…months after date…月后付款
41'EA\V _80ns&q B/_6Ieb+ 3kw}CaZ6 见票后…日付款…days after sight||…days sight
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B(Y.`L? %E Q?]w{f( A\g% 见票后…月付款…months after sight||…months sight
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y!3Hiw j0?>w{e u_Zm1*'?B dJE`9$jN 同组票据set of bills
A^vvST%7 xN"wF-s4? `oPLl0 =M7PvH'" 单张汇票sola of exchange||sole of exchange
z"qv q\_DJ)qpn @#CF".fuN> {g@A> 远期汇票usance bill||bill at usance
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2$)mC9 -$m@*L 长期汇票long bill
%09*l%,; U%,;N\:_ _Z.;u0Zp8 xv&S[=Dt 短期汇票short bill
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~Qc j88=f#< 4JSZ0:O /pU|ZA.z'2 逾期汇票overdue bill
t.L4%1OF Yg|"- uDI}R]8~ O sB?1;: 宽限日期days of grace
%A=|'6)k2 :r-.r"[m- r8F{A6i N {YBl:r
Mz 电汇telegraphic transfer (T.T)
/khnl9~+ Ri[S<GOMii _r[r8MB ZGzc"r(r:# 邮汇postal order||postal note (Am.)||post office order||money order
i.F8 MyqiBGTb g@}6N.]# LVoyA/F 本票promissory note (P/N)
+#9xA6,AE |[DV\23{G pOX$4$VR< r:.6"VQu} 押汇负责书||押汇保证书letter of hypothecation
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W{mK NQg'|Pt(% K,G,di 副保||抵押品||付属担保物collateral security
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^ @OY1`EuO TG4^_nRl {clCn 担保书trust receipt||letter of indemnity
(;C$gnr.C \4/:^T}* VZt;P%1;h :|zp8| 承兑||认付acceptance
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3~[ ,YQ=Zk)w gj[zka0_ {uEu>D$8 单张承兑general acceptance
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lN $]nVr(OZ_ F9F" F 有条件承兑qualified acceptance
ZMP?'0h= <|B$dz?r {qY3L8b Z(l9>A7! 附条件认付conditional acceptance
GA(OK-WUd ,n^TN{# o@Scz!"g -<]\l3E&J 部分认付partial acceptance
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