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。
YLJ^R$pi 会计报表statement of account
HxSq&j*F MH=7(15R }`cf3'rdk ja^_Lh9 往来帐目account current
o1`\*]A7J xt_:R~/[ Ps!umV ZtyDip'x 现在往来帐||存款额current accout
t:MSV? 3ew4QPT' {ETM > 'X<4";$mU 销货帐account sales
*5IB@^< XeX\u3<D |Dt_lQp# hw$!LTB2 共同计算帐项joint account
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9&L> 未决帐项outstanding account
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{/J. WQ{[q" O 贷方帐项credit account||creditor account
}R`Rqg-W DQT'OZ:w d]poUN~x Xu8I8nAwl 借方帐项debit account||debtor account
l+[:Cni D"J',YN$ QF)\\D[ v\GVy[Qyv 应付帐||应付未付帐account payable
ak7kb7 5o !$A/.;0$ DmpT<SI+! #=t/wAE y: 应收帐||应收未收帐account receivable
rUpe ;c t%;w<1E d2V X\ sxsb)a 新交易||新帐new account
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Hkq .4p3~r?=S i|J%jA 未决帐||老帐old account
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AW0+f 1>"-!ADm 现金帐cash account
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[9 5BJE [ n7>g $P=C7; 流水帐running account
v8)"skVnFG V&w2pp0 X/yq<_ g =5q<_as 暂记帐||未定帐suspense account
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F2Kv 过期帐||延滞帐overdue account||pastdue account
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8.i4QaU 5J10S 杂项帐户sundry account
SVZocTt qOwql(vX Y !?'[t rW:krx9 详细帐单||明细表detail account
$VuXr=f} x@t?7 o\& yO q@w!xz O$<>v\NC? 呆帐bad account
bC/":+s& p $KK~KEZ2 U[@y8yN6M 5o#JHD 会计项目title of account
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m 会计薄||帐薄account-book
VPe0\?!d wDJ`#"5p{ n t}7|h| 4J2^zx,H 营业报告书||损益计算表account of budiness||business report
\84t\jKR v1.3gzR ffZ~r%25{ Y@Uk P+{f= 借贷细帐||交验帐account rendered
1~5DIU^ (N7uaZ?Z an"&'D}U EY,jy]|# 明细帐account stated
Vw;Z0_C *l+#<5x 9a}9cMJ^" F5h/> 与…银行开立一户头to open an account with
3v/B*M VI D 2X_Yv GJ+ ^t 7>FXsUt_ 与…银行建立交易to keep account with
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k)6 继续记帐to keep account
lW+mH= CMa6':~ @(3F4Z.i%. H@Dpht>[ 与…有交易to have an account with
2KlQ[z4Ir |9CikLX)7 T5S4,.o9W apvcWF% 作成会计帐||有往来帐项to make out an account with
z3oi( #b/qR^2qW d*gAL<M7E P@{x@9kI 清算||清理债务to make up an account
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1 mP 清洁帐目||与…停止交易to close ones account with
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*Q2 dY*q[N/pO MdHm%Vx ;G[V:.o- 结帐to close an account
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P U!wi;W2 清理未付款to ask an account||to demand an account
asT-=p_ 0. )t6]F6!_ }9~^}99} K\Ea\b[ 结清差额to balance the account with
_?{7%(C 1U 6B$(V^i uqMw-f/ #[93$)Gd! 清算to settle an account||to liquidate an account||to square an account
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l 2]>O ZhS 审查帐目||监查帐目to audit an account
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G+|r Ve,g9 I ZN[<=w&(cB T]#V 检查帐目to examine an account
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n,JmR 转入A的帐户to charge the amount to As account
$.G 7Vt 1!#85SMx @/2Kfr Lb*KEF% s 以计帐方式付款to pay on account
&!!*xv-z r*X,]\V0x 6{Wo5O{!\ -YRIe<}E - 代理某人||为某人on ones account||on account of one
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i5%1 为自己计算||独立帐目on ones own account
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*i Y\|#Lu>B 由某人收益并负风险on ones account and risk||for ones account and risk
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由某人负担for ones account||for account of one
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n 按某人指示||列入某人帐户by order and for account of one
JA^o/%a^ {#,<)wFV\ /{M<FVXK+| &|v) 列入5月份帐目for May account
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=c8}^3L~7 编入某中帐项下to pass to the account of||to place to the account of
UaT%tv>}8# qJey&_ 53Adic B2`S0 H 寄出清算书to send in an account||to send in render an account
"c^! LV kA:Y^2X' nt.LiM/L 8K%N7RL| 支票薄cheque book
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#]#9Xq 支票陈票人cheque drawer
&kb`)F3nU P_bB{~$4 uF ?[H -y ]5%0EE64 持票人cheque holder
~!S3J2kG{ I-#H+\S 4GYi' *$p*'vR 不记名支票cheque to bearer||bearer cheque
ZOK!SBn^? q0sf\|'<} 8}/DD^M | dQ>)_ 记名支票||认人支票cheque to order
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>!jMhJa ^FCXcn9 "ra$x2|=} ('J/Ww< 到期支票antedated cheque
R2bq hSlF jNZ.Fb >XN[KPTa a ~o<>H 未到期支票postdated cheque
K#"=*p, zzmC[,u} {v={q1 h>Kx 保付支票certified cheque
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Nr 5epI'D 未获兑现支票,退票returned cheque
CEfqFn3^ 0KA*6]h t #qRoTtMq7 (P>nA3:UXB 横线支票crossed cheque
nz 10/nw G?Et$r7:R bpu`'Vx LKN7Lkl 普通横线general crossing
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R sG g458 ;`AB- 特别横线special crossing
3@Ndn 2- iY:r H4M=&"ll} HcRw9,I' 空白支票blank cheque
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)?s@CD >`QBN1 Y m:BzIcW<\ *tjaac;z<J 失效支票,过期支票stale cheque
_|~Dj)z "&L8d(ZuA fy+5i^{= b42%^E 普通支票open cheque
S2X@t>u- xd?=#d 5:PS74/ s,R:D). 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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ZK4& txEN7! 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
HDm]njF%qQ . _+cvXy _\AQJ?<M M)13'B. 支票换现金||兑现to cash a cheque
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k^NJ; 清理票款to clear a cheque
8W3zrnc # epP~J_f TX)W.2u= 7_~sa{1R. 保证兑现to certify a cheque
Bzz|2/1y Whd > |bk9<i ? &C'^YF_^0 填写支票数额to fill up a cheque
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T]< 支票上划线to cross a cheque
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x `X|>& 开发支票to make out a cheque
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[- 5V 2ZAYV 签发支票,开立支票to draw a cheque||to issue a cheque
eEXNEgbn 9!Av sC9 y)zZ:lyIq k A=5Kc 透支支票to overdraw a cheque
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Dq; gk%01&_>4 KHx2$*E_ -k + jMH 背书支票to endorse a cheque
A=kOSq 4Q ge`GQ> ?|,:;^2l1 Kyx9_2 请付票款||清付票款to pay a cheque||to honour a cheque
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Mbc&))A 支票退票to dishonour a cheque
f?d5Ltg @QTw9,pS RB4n>&Y 7R:j^"I@ 拒付支票to refuse a cheque
.B~}hjOZK 4AN8Sx( E5i5gE"\ ?OW!D? 拒付支票to stop payment of a cheque
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U4*u|A 提示要求付款to present for payment
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1_ R'sNMWM 见票即付持票人payable to bearer
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PVg<Ovi^d mrr]{K 支付指定人payable to order
2d*bF. ~AjPa}@ f umns*U%T; /=YNkw5 已过期||无效out of date||stale
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s tAq0Z) 请给出票人R/D||refer to drawer
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@_f^AQ .X%J}c$ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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"y< d4ecF%R 文字与数字不一致words and figures differ
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JXL?.{'A M6&=- l<XYDb~op 支票
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I#xdksY 时间已过account closed
f2[R2sto@ ATqblU>D %SB4_ r*< RWv4/=}(G 更改处应加盖印章alterations require initials
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QOEi.b8r ^+Nd\tp IQU1 JVkZ +r'&6Me! 停止付款payment stopped
b9rQQS 3"m]A/6C} la<.B^ KO=$Hr?f; 支票毁损cheque mutilated
QTBc_Z b5H}0< xI{fd1 )Mdddz4 汇款||寄钱to remit||to send money
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D&F{0 寄票供取款||支票支付to send a cheque for payment
8<"g&+T 27fLW&b2 |P]W#~Y- _!1LV[x!s 寄款人a remitter
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}KkW |hxiARr4 F$\Da)Y i<F7/p "- 收款人a remittee
'UhHcMh: IrQ.[?C vN^.MR+< 2c]"*Pb 国外汇票foreign Bill
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2|^@=.4\ H;4QuB'^ iGSJ\ 国内汇票inland Bill
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'3@ 跟单汇票documentary bill
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空头汇票accommodation bill
6}-No 86)2\uan c+3`hVV A]!0Z:{h% 原始汇票original bill
ZwBz\jmbP 4+q,[m-$( E#+2)Q $6mShp9( 改写||换新票据renewed bill
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即期汇票sight bill||bill on demand
%urvX$r4K }R<t=): Q&:)D7m\)S FzX ;~CA …days after date||…days after date…日后付款
kVQm|frUz aI&~aezmN D/Ki^E `z'8"s …months after date||…months after date…月后付款
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R 9`[C 见票后…日付款…days after sight||…days sight
)).=MTk ;/$pxD LHA^uuBN} d.+ 见票后…月付款…months after sight||…months sight
9JP:wE~y gZtQtFi @/kI;8 z)hK 2JD 同组票据set of bills
#ae?#?/" \)/qCeiZ 1ARtFR2C{b QD,m`7( 单张汇票sola of exchange||sole of exchange
6ioj!w<N [T r7SU#x %cn1d>M+I :bct+J}l~ 远期汇票usance bill||bill at usance
5%\K 3R<r[3WP HjA~3l7 M,JwoKyg 长期汇票long bill
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3g!Z[SZ 短期汇票short bill
8(4!x$,Z5 RL4|!HzR r5s{t4 ;Ch gS<p~LP
f 逾期汇票overdue bill
)q_,V" &6CDIxH{ <~uzHg%Y u W,J5! 宽限日期days of grace
|.Vgk8oTl vxPE=!| X'$H'[8;C DL V ny] 电汇telegraphic transfer (T.T)
wqDf\k}'v u_WUJ_ T%%EWa<a }}k%.Qb 邮汇postal order||postal note (Am.)||post office order||money order
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L fGV'l__\\ 本票promissory note (P/N)
l tNI+G X$;x2mz nM Pxf>=kY Rp2h[_> 押汇负责书||押汇保证书letter of hypothecation
Wy-_}wqHg Vyi.:lL _8 q(~jP0pj% r8 YM#dF 副保||抵押品||付属担保物collateral security
t"Du 3_wR2AU~ 392(N( cRKLyb 担保书trust receipt||letter of indemnity
CP9 Q|'oJ D,..gsg !j7mY9x+ VM5'd 承兑||认付acceptance
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;f; 单张承兑general acceptance
FUSe!f ;rL>{UhG 1^]IuPxq uy2~<) 有条件承兑qualified acceptance
8cZ[Kl% &zgliT!If h(@.bt# mN{H^ 附条件认付conditional acceptance
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*UcMG RU/WI<O ~1TT ?H 部分认付partial acceptance
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