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。
Kn$t_7AF^ 会计报表statement of account
!otseI!!/ g]h@U&`~u_ LkHH7Pd@ ylos6]zS8 往来帐目account current
v$@1q9 5J mEYfsO Ln6emXqw {9;-5@b 现在往来帐||存款额current accout
=#4>c8MM aC' 6 OH`zeI,[* H/`@6, j 销货帐account sales
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{8X@ Z2*?a|3 R#Yj%$E1 n&&C(#mBC 共同计算帐项joint account
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% vK/`or3U ?/T=Gk *ze/$vz- 未决帐项outstanding account
?#<'w(^%# S=kO9"RB] ;Q&9t 416}# Mk 贷方帐项credit account||creditor account
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4 6 %OHWGac"i 借方帐项debit account||debtor account
J"h2"$v, ~C>;0a;<: S['%> ,>qtnwvlHP 应付帐||应付未付帐account payable
$<=d[6 M`Wk@t6> 4W2.K0Ca yYe>a^r4R 应收帐||应收未收帐account receivable
.K-d JgHYuLB pUmT?N! *C|*{! 新交易||新帐new account
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"|d R)N^j'R~= im+g|9@% 未决帐||老帐old account
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f.Gt9[ DfGq m-c $L|+Z>x 现金帐cash account
m@I}$ XmwR^ 3HR)H-@6@7 ;[Xf@xf 流水帐running account
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m ;){ZM,Ox 暂记帐||未定帐suspense account
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D 4/\Ynb.L +7lr#AvU/ Ed;!A(64r 过期帐||延滞帐overdue account||pastdue account
U4Y)Jk vKPLh #/9Y}2G|] D8B\F5..c# 杂项帐户sundry account
pE+:tMH; Zs0;92WL Zn*W2s^^{ zmuRn4Nv 详细帐单||明细表detail account
&{wRB l # :KRNLhWb *\iXU//^) RvU'8Y?>w 呆帐bad account
l.;^w )FA:wsy~E &F;bg %@aC5^Ovy+ 会计项目title of account
2Z"\%ZD @kT@IQkri (B@\Dw8^ y fuH 会计薄||帐薄account-book
.DnG}884 9&kPcFX B gd%Ho8,T -m=!SQ >9 营业报告书||损益计算表account of budiness||business report
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借贷细帐||交验帐account rendered
Mxd7X<\$ %bdBg +>Y]1IlI V=>]&95-f 明细帐account stated
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up[d( Ya<V@qd \SgBI/L^ 与…银行开立一户头to open an account with
wYS r.T8Q |Zo36@s I&^hG\D x>4p6H{]0' 与…银行建立交易to keep account with
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U~yYh 继续记帐to keep account
CNWA!1n^Hy va#].4_ J-klpr# PCH$)F4^ 与…有交易to have an account with
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+3* ka`}lR 7~N4~KAUS 作成会计帐||有往来帐项to make out an account with
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N OSJj^Y)W| -Vmp6XY3q 清算||清理债务to make up an account
cxPO O# @6;ZP1 -0k{O@l" Efpju( 清洁帐目||与…停止交易to close ones account with
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2lM;=" 结帐to close an account
T$DFTr\\ XZTH[#MqeI ^7:UC\_ YQ1rS X3 清理未付款to ask an account||to demand an account
9D?JzTsyg SHnMqaq P+e {,~o 8&1xb@Nc7 结清差额to balance the account with
9zLeyw\ q03nu3uDI *^Z -4 3?+t%_[ 清算to settle an account||to liquidate an account||to square an account
%Go/\g p~-)6)We? 6jov8GIAt $>wN:uN( 审查帐目||监查帐目to audit an account
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Q:ql~qew 检查帐目to examine an account
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wEAi[ 转入A的帐户to charge the amount to As account
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以计帐方式付款to pay on account
vcP_gJz btDTC9O $?OQtz@ vhU#<59a1 代理某人||为某人on ones account||on account of one
?uF3Q)rCk X9&>.?r LZJFp@ ny<D1>{90 为自己计算||独立帐目on ones own account
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sa 8K\S]SZ 由某人收益并负风险on ones account and risk||for ones account and risk
}fhGofN$e 4Ub7T=LG \rH0=~F-P 'SWK{t \4 由某人负担for ones account||for account of one
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$A98h-*x 按某人指示||列入某人帐户by order and for account of one
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列入5月份帐目for May account
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BP< 编入某中帐项下to pass to the account of||to place to the account of
\.=,}sV2Z ?{OU%usQwE N1l^%Yf J hz-^9U 寄出清算书to send in an account||to send in render an account
Se!B,'C% W;F=7[h }#Kl6x i~{ 0>"9 支票薄cheque book
|O*?[|`H )jw!,"_4 -]:1zU ?+byRoY>&g 支票陈票人cheque drawer
{YIVi:4q Et;Ubj"+ 8?hj}}H <07~EP 持票人cheque holder
\IOF 9)F @CA{uP; 6PLdzZ{ )kE1g& 不记名支票cheque to bearer||bearer cheque
.h@bp1)l a.XMeB zy8D&7Ytf PWS5s^WM 记名支票||认人支票cheque to order
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^S!A7 oLt%i:, A r3~YGY 到期支票antedated cheque
%)y-BdSp. ]q|U0(q9 $T*g@] [h0)V(1KR 未到期支票postdated cheque
MVp+2@)}s q =26($ (usPAslr 9y;zk$O8 保付支票certified cheque
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f$D !PEP`wEKdp 未获兑现支票,退票returned cheque
5Qxm\?0J F7`[r9 $ Ne}x(uRn `M ~-(,++ 横线支票crossed cheque
)fbYP@9>a ^7Z.~A y 7"Q;Yi2( ,veI'WHMB 普通横线general crossing
v<gve<] f|{&Y2h(R 28lor&Cc f}Uf*Bp 特别横线special crossing
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5f dz)(~@tgz 空白支票blank cheque
!InC8+be k1HCPj t0)XdIl8 xDn#=%~+x 失效支票,过期支票stale cheque
R(#ZaFuo[ f+4j ^y} }%S#d&wh$_ ;Lk07+3G 普通支票open cheque
GNM+sdy+ +{s -F g h:<?)g~U +?GsIp@>jh 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
Jmun^Q/h lT;uL~j =dY!-#yg! Gg5+Ap D 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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\N$tg h&:XO9dY mN1n/LNi bA/'IF+ 支票换现金||兑现to cash a cheque
+sx$%N ??,/85lM J,t`ilT 6rN.)dL.#N 清理票款to clear a cheque
>]ZW.?1h X`fer%` fmv,)UP S.*LsrSV 保证兑现to certify a cheque
>4nQ&b.u /2:s g1 =v=u+nO e}TDo`q 填写支票数额to fill up a cheque
T<o8lL &Yd6w}8 C\}M_MD !qug^F 支票上划线to cross a cheque
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开发支票to make out a cheque
FR6PY P$6Pe>3 5GDg_9Bz yMJ(Sf 签发支票,开立支票to draw a cheque||to issue a cheque
f;obK~b[ FA}y"I'W -mG ,_}F P5&8^YV`N 透支支票to overdraw a cheque
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%;b] k 背书支票to endorse a cheque
'j\mz5#s W 'R^GIHs b8|<O:]Hp 5>aK4: S/ 请付票款||清付票款to pay a cheque||to honour a cheque
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4+}<5 yBfX4aH:` >YR2h/S 支票退票to dishonour a cheque
*Nur>11D 5.QY{+k nRs:^Q~o DC2[g9S>8@ 拒付支票to refuse a cheque
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|cL,$G ;3+_aoY 拒付支票to stop payment of a cheque
i-R}O6 -!IeP]n#P iKG," D_ XOYzN} 提示要求付款to present for payment
2W}jbOy Gyb|{G_ ~"r(PCa@ ?Zc(Zy6 见票即付持票人payable to bearer
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B 1wBmDEhS Op:$7hv 支付指定人payable to order
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HF*j=qt! 已过期||无效out of date||stale
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I!T=$Um \s7/` 请给出票人R/D||refer to drawer
|qpFR)l D/+l$aBz $4hi D;n ^#U[v7y 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
9K-,#a $Ww.^ym "iUh.c=0F, 0bteI*L 文字与数字不一致words and figures differ
S84S/y -FW^fGS+ 2.'hr/. S}qGf%
支票
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/z :1nq 时间已过account closed
dF*M"|[ M"6J"s g!^mewtd wV\G$|Y 更改处应加盖印章alterations require initials
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2 a*+mw 时间已过effects not cleared
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` H3( @Q^9 J[c`Qq:&e 停止付款payment stopped
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BbG2k 支票毁损cheque mutilated
`uC^"R(m ^fmuBe}d{ H-mQ{K^ 4vV\vXT * 汇款||寄钱to remit||to send money
zL9:e7o M>xT\ KyBtt47\ 4/OmgBo' 寄票供取款||支票支付to send a cheque for payment
g!OcWy)7 [~c_Aa+6N JL>DRIR%NV @FF80U4' 寄款人a remitter
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V Ds0+RC X"7x_yOZ 6C\WX(@4 收款人a remittee
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国外汇票foreign Bill
&.qLE 6OqF-nso[E ./^8L( z[K)0@8 6 国内汇票inland Bill
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K:d/ ~(B%E' |;&I$'i j8aH*K-l{ 跟单汇票documentary bill
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dp$jrNLr y>7 r;e .1z=VLKF' R<O Rw] 空头汇票accommodation bill
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j <{@ D^L6h 原始汇票original bill
^Cvt^cI I:6XM? T#i~/ L-9;"]d~| 改写||换新票据renewed bill
8kvA^r` fxmY,{{ C](djkA$ ;mC|>wSZ 即期汇票sight bill||bill on demand
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…days after date||…days after date…日后付款
C6h[L YY(_g|;?8 m(D-?mhL %oquHkX%OJ …months after date||…months after date…月后付款
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V<?0(esgR J^S!GG'gb kD7'BP/# 见票后…日付款…days after sight||…days sight
Y88N*axDW. *'tGi_2?( U#Iwe= 6q!Q([D_ 见票后…月付款…months after sight||…months sight
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[ BOP7@ D pp(?rE$S o*2Mjd]r 同组票据set of bills
X*w;6 V IKaW],sr# K9yZG 4'`H H 单张汇票sola of exchange||sole of exchange
E9Dy)f]#W qk>SM|{ >AY9F|: O(v>\MV 远期汇票usance bill||bill at usance
f`_{SU"3 ,4 q^( Bjj=UtI k\9kOZW 长期汇票long bill
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&0/ R0F [ 短期汇票short bill
Sw$/Z)1K& fY?:SPR+ H8B2{]HAt `T{CB) ?
9 逾期汇票overdue bill
cIa`pU,6A %M/L/_d SGba6b31 cIC/3g}] 宽限日期days of grace
q/Ji}NGm pGF;,h> F9d6#~ 1?3+> 电汇telegraphic transfer (T.T)
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Hw >{-rl@^H: 邮汇postal order||postal note (Am.)||post office order||money order
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Z< qm'@o -[ B1s&2{L6K 本票promissory note (P/N)
.j"heYF) +JY8"a97> W$&*i1<a+ W(?J,8> 押汇负责书||押汇保证书letter of hypothecation
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k{/Yl 副保||抵押品||付属担保物collateral security
bY*_6SPK4 Eza^Tbq%j? *~cNUyd $uUyp8F 担保书trust receipt||letter of indemnity
J7e/+W~ w@O)b-b|w 6 b?K-)kL T+rym8.p 承兑||认付acceptance
KL9JA;" nD)SR gp~-n7'~O sSD&'K=lq 单张承兑general acceptance
odJE~\\hw /L2n
~/ B<h4ZK% rM6S%rS 有条件承兑qualified acceptance
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G;A 0}'/p N> 附条件认付conditional acceptance
NS+uiy D&@ js!|5 s>WqVuXmn bNtOqhi 部分认付partial acceptance
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