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
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U JC~4B3! 往来帐目account current
gzH;`, Qt_KUtD 0T#z"l<L -%P}LaC< 现在往来帐||存款额current accout
PVdN)tG5 ZqpK}I [cZ/)tm cXf/ 销货帐account sales
+Zr~mwM=x Nge@8 .f;@OqU .3n\~Sn 共同计算帐项joint account
n5BD0q LjW32>B [q_62[-X tl7:L> 未决帐项outstanding account
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u 贷方帐项credit account||creditor account
I*(kv7(c0 F^%\AA]8 s6(md<r Q)M-f;O 借方帐项debit account||debtor account
Q*1'k%7 ^-mW k?> _5(p=Zc GBR$k P 应付帐||应付未付帐account payable
$F X$nY a_{'I6a*, (a-Lx2 T 0pW;H|h 应收帐||应收未收帐account receivable
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zh 新交易||新帐new account
GE=S.P; 0.nkh6? ZF#n(Y? 5`Uzx u 未决帐||老帐old account
r2i]9>w ][V`ym-e )^4Ljb1 5=p<"*zJ 现金帐cash account
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- x3i WS.g`% 流水帐running account
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49:R}r KC2Z@ 暂记帐||未定帐suspense account
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FG]H eX}aa0 过期帐||延滞帐overdue account||pastdue account
/k RCCs8t} uW/>c$*) h<$%y(lP f2SJ4"X 杂项帐户sundry account
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gae=+@z J]S30&? ~Jsu"kr 详细帐单||明细表detail account
w,R6:*p5 q{b-2k 3W#E$^G_v y x#ub-A8 呆帐bad account
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j 会计项目title of account
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z`tI 会计薄||帐薄account-book
/Lm~GmPt tf8xc ^u"WWLZ Y= =5\;- 营业报告书||损益计算表account of budiness||business report
9h)8Mq+M cwtlOg }fo_"bs@ 9(z) ^G 借贷细帐||交验帐account rendered
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fsn_ jJt4{c hm0A%Js N1.1 明细帐account stated
U,6sR $ywROa] Jq? zr]"A >g~IP> 与…银行开立一户头to open an account with
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$5 与…银行建立交易to keep account with
34k>O "XLtrAu{ _JTK$\ %N(>B_t\ 继续记帐to keep account
W ;+()vC Dr=$ }Y vx' ] ; P6ktA-Hv> 与…有交易to have an account with
+Ig%h[1a j&a\ K}U! ]vs}-go :i0;jWcb 作成会计帐||有往来帐项to make out an account with
EEK!'[<,sE s3Zt)xQ3 r%ebC JXq!v:w6 清算||清理债务to make up an account
^ACrWk~UY Q^3{L\6_ $_TS]~y4} mEi(DW)( 清洁帐目||与…停止交易to close ones account with
Buh}+n2]5 /N<aN9Z<x, mXS]SE =_m3
~=Z 结帐to close an account
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JfH +TaxH; g"kI1^[nj '@M"#`#0 清理未付款to ask an account||to demand an account
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xi = _N[mR^ 结清差额to balance the account with
BKb#\(95* o~\.jQQxa _`^AgRE GRkN0|ovfj 清算to settle an account||to liquidate an account||to square an account
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|tF j%w^8}U>G { gs$pBu 审查帐目||监查帐目to audit an account
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o,F1'?> 4KR` 检查帐目to examine an account
~OR^ xf,A<j(o 2Vf242z_ {7]maOg>7J 转入A的帐户to charge the amount to As account
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|o9`h 9i n^hkH1vY 以计帐方式付款to pay on account
\-[bU6\A\ |&W4Dkn <DR!AR) o 7tUv"Rs 代理某人||为某人on ones account||on account of one
B &B:P *>mjUT}cP 5XB]p|YU~s >JsVIfAF 为自己计算||独立帐目on ones own account
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zfbxX 由某人收益并负风险on ones account and risk||for ones account and risk
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B7*|R> %Y=r5'6l =SeQ- H# Eri007? D 由某人负担for ones account||for account of one
)R'%SLw T|D^kL%m! JA9NTu( kp<Au)u 按某人指示||列入某人帐户by order and for account of one
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p[ *c/V('D/ ji\LC%U- 列入5月份帐目for May account
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oAxA 编入某中帐项下to pass to the account of||to place to the account of
#V]8FW lZ[J1:% &I8DK).M+ MD<x{7O12> 寄出清算书to send in an account||to send in render an account
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<KW 7#G!es 26k~Z} 支票薄cheque book
B;NK\5> .$W} =P9rOK= KGo^>us 支票陈票人cheque drawer
Q%?%zuU ]S@T|08b iV?8'^ LA59O@r 持票人cheque holder
tKLeq( *WJK& ':_gYA v@yqTZ 不记名支票cheque to bearer||bearer cheque
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+@f VBDb K| t g-(e=S4P 记名支票||认人支票cheque to order
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IYjE dz/fSA M!!vr8} 到期支票antedated cheque
uaKbqX >.od(Fh{l| y_q1Y70i2r qk3~]</ 未到期支票postdated cheque
MoEh25U. 8$47Y2r@ z2,NWmP|w -#/DK 保付支票certified cheque
DO*6gzW sg}<() :R:@V#Y GIpYx`mHi 未获兑现支票,退票returned cheque
PyHL`PZZ s91[DT4 1(# H% +`Nu0y!rj 横线支票crossed cheque
=+T0[|gc(r h,BPf5\S 'sa)_?Hy &Fuk+Cu{ 普通横线general crossing
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@< V3VTbgF 特别横线special crossing
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# 空白支票blank cheque
s!D2s2b9e T8&sPt,f r<srTHGLo }u0&> k|y 失效支票,过期支票stale cheque
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N ' D5bi)@G7z 普通支票open cheque
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g MzKl=G 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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~v@ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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Fp<2g \j wxW6> jHatUez4O 支票换现金||兑现to cash a cheque
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9 清理票款to clear a cheque
FdEUZ[IT`{ ){,Mv:#+T W}zq9|p OR+py.vK 保证兑现to certify a cheque
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gi 填写支票数额to fill up a cheque
l>s@&%;Mg r#w 7qEtD +`B^D ]uh/ !\ 支票上划线to cross a cheque
upeioC q -*T0Cl. $X\2h+ Os @/$i
-?E 开发支票to make out a cheque
L %ifl:K ^AOJ^@H^> Jx`7W1%T 017n hI 签发支票,开立支票to draw a cheque||to issue a cheque
[Ran/D\. r[7*1'.p THK^u+~LM 4:b'VHW. 透支支票to overdraw a cheque
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e6{E(=R[M 背书支票to endorse a cheque
N$:-q'hX %i?v)EW "<)Jso| {'{9B 请付票款||清付票款to pay a cheque||to honour a cheque
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Ja/ 支票退票to dishonour a cheque
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Mx:Jh-YN eC6wrpZO 拒付支票to refuse a cheque
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/+U.I%z 拒付支票to stop payment of a cheque
em- <V5fb :LdPqFXj 08%Bx~88_% R)isWw4 提示要求付款to present for payment
vO/ 3bu} G)Y,*., =WZ@{z9J <viC~=k; 见票即付持票人payable to bearer
]-SJ";aU ;, \!&o6 .EH1;/ YGc:84S 支付指定人payable to order
6mIK[Qnp )24M?R@r 8`]yp7ueS pe3;pRh' 已过期||无效out of date||stale
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~^ 0bIgOLP V s=o@ 请给出票人R/D||refer to drawer
0O*kC43E_ @A*>lUo 9ZY,T]ym? 9zIqSjos" 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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k^. 文字与数字不一致words and figures differ
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支票
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fz2}M:u 时间已过account closed
*-Vr=e<8 GCfVH?Vx VRD^> Gi uxh>r2Xr= 更改处应加盖印章alterations require initials
lNWP9?X HSAr6h %:;g|PC 6qT- ,_,*I/o>B
&`tAQN*Z 时间已过effects not cleared
<c!gg7@pm 2' ^7G@% ;/JXn #Q*V9kvU/H 停止付款payment stopped
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BpYxH#4 WY!4^<|w" ZrZDyXL 支票毁损cheque mutilated
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D>HbJCG4^ 汇款||寄钱to remit||to send money
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U!{G(X _:p-\Oo. n9`]}bnX V'MY+# 寄票供取款||支票支付to send a cheque for payment
t4/ye>P & 1<_/Qu>V +{I" e,Nk m]8*k=v 寄款人a remitter
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o(Qm 9n;6zVV%` FU
>KiBV# 收款人a remittee
]t`SCsoo $gD8[NAIx= \x]\W#C Qx8(w"k* 国外汇票foreign Bill
dt+r P% 32%Fdz1S Qr4 D 7C,giCYU 国内汇票inland Bill
6y MZ2% $u yx A>2 _I) N~l*//Ep 跟单汇票documentary bill
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$j<KXR yRXWd*9 空头汇票accommodation bill
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4\ : MjDcI~ ih^FH>@ 原始汇票original bill
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qe9 改写||换新票据renewed bill
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WN5VL ljOY;WV3 m;MJ{"@A' 即期汇票sight bill||bill on demand
3Ke6lV)uq 1PUZB`"3 2b^Fz0
w4 0F/[GZ<k …days after date||…days after date…日后付款
F4==a8 X~D[CwA|` bp=r]nO n-l_PhPQ` …months after date||…months after date…月后付款
vIOGDI> -n"wXOx3 W&%,XwkQ c$7~EP 见票后…日付款…days after sight||…days sight
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1u 111A e*U 见票后…月付款…months after sight||…months sight
UF#!6"C@ p$'S\W| R#^ku)0 PE4
L7 同组票据set of bills
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x/YWZ PDuBf&/e |.0~' prz COw 单张汇票sola of exchange||sole of exchange
-8Mb~Hfl0 $m2#oI'D @=dv[P"jn p8%qU>~+4 远期汇票usance bill||bill at usance
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4F {> msE }L L#byYB;E{ 长期汇票long bill
eDZ8F^0 kF~(B]W( qfE0J;e S,AxrQc 短期汇票short bill
"}*D,[C5e {eaR,d~X f/#Id]B 3rH}/`d4 逾期汇票overdue bill
NF6xKwRU]_ ?8"*B^*Sh Jp]?tlT hDJG.,r 宽限日期days of grace
goIvm:? HC6U_d1-6 m]>zdP+ a- rR` 电汇telegraphic transfer (T.T)
aM;SE9/U iv *$!\Cd y2#>a8SRS kWZY+jyt P 邮汇postal order||postal note (Am.)||post office order||money order
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x{TnK 本票promissory note (P/N)
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d 押汇负责书||押汇保证书letter of hypothecation
zY_J7,0g -!1=S: S >80k5$t 9,INyEyAL 副保||抵押品||付属担保物collateral security
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5,-atDM vu*e*b$} =6Ok4Z Za{O9Qc?D| 担保书trust receipt||letter of indemnity
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N<:c*X ]i.N'O<p 承兑||认付acceptance
O>]i? K'Ywv@ Qy" Jt ]O y2_rm 单张承兑general acceptance
A
r]*?:4y[ z1Ieva] h$'6."I H_RfIX)X 有条件承兑qualified acceptance
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#CO 0* F` h 附条件认付conditional acceptance
vYV!8o.I p6<JpW5@_ e^O:I 3O2G+G2 部分认付partial acceptance
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