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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N<K 会计报表statement of account
6yBd9= 3K ${E^OE (/0dtJ tot~\
S 往来帐目account current
6O/c%1VHA3 &S`g& j74hWz+p4 gTgoS:M"_O 现在往来帐||存款额current accout
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O9w BzzZ.AH~ :\I*_00! K@JaN/OM 销货帐account sales
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Ir, 共同计算帐项joint account
wx[m-\ YF-A8gXS %.D!J",\/K 9pPLOXr , 未决帐项outstanding account
1<fW .Q) @ZjO#%Ep/ z;dRzwL Xtfs)" 贷方帐项credit account||creditor account
DRR)mQBb =-_hq'il Xz)qtDN|( A^p{Cq@E 借方帐项debit account||debtor account
BdiV w~'}uh \K~wsu/?` 1og+(m`BL 应付帐||应付未付帐account payable
v-SXPL]_^ W8$0y2 7H?xp_D }#u #m. 应收帐||应收未收帐account receivable
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~ P$0c{B4I b1cVAfUP 新交易||新帐new account
oGB|k]6]| ."=p\:^j* \y:48zd @&EIH,c 未决帐||老帐old account
|dbKK\ X9 +&S6se4 *!JB^5(H In?#?:Q@& 现金帐cash account
AoOA.t6RVo }% q-9 ^9Cu?!xu0 L'S,=NYXY 流水帐running account
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{Z ~Gz9pBv1 @!'}=?` 暂记帐||未定帐suspense account
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fb7 过期帐||延滞帐overdue account||pastdue account
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F;v5v G%: 3.:E" <$zhNu~ 杂项帐户sundry account
UWqD)6 LtX53c +)WU:aKI ;5.&TQT 详细帐单||明细表detail account
Wh| T3& _p%n%Oce ~=iH*AQR prN+{N8YC 呆帐bad account
o h\$u5 |u^S}"@3sU =t)qy5 viUJ4Pn 会计项目title of account
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~R 会计薄||帐薄account-book
<>9!oOa ?YS>_MN ]S[/a K&`1{, 营业报告书||损益计算表account of budiness||business report
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Q~R zA>X+JH>iw h2f8-}fsq 借贷细帐||交验帐account rendered
$7DW-TA Vez8~r3 bV&9>fC ~[t#$2d} 明细帐account stated
S\N1qux{ >h;]rMD!| j\~,Gtn>Z -'d:~:1f 与…银行开立一户头to open an account with
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; 与…银行建立交易to keep account with
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x2']. 继续记帐to keep account
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nsV&cx [M~tH *4" !P=Cv= 与…有交易to have an account with
bc'IoD/ 7\2I>W `hj,rF+4 mW%8`$rVEO 作成会计帐||有往来帐项to make out an account with
196a~xNV `_OrBu[ e6j1Fa9 D/."0 #q 清算||清理债务to make up an account
ylZQwICk } jJKE ]<\YEz&A ~ h3G}EH 清洁帐目||与…停止交易to close ones account with
"Bf8mEmp -t|/g5.w_ bKCE;Wu:G mEd2f^R 结帐to close an account
Cj8&wz}ez W"vLCHTh zx}+Q B0 F*PhV|XU 清理未付款to ask an account||to demand an account
k9rws 05FGfnq.8 !\7`I}: =Z:]% 结清差额to balance the account with
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kf} |?^<=% R<&Euph 清算to settle an account||to liquidate an account||to square an account
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1v9< "i;.> Ol }5ry 审查帐目||监查帐目to audit an account
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xITMt )_jboaNzwI 检查帐目to examine an account
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\nye+ ZR}v_]l^ 转入A的帐户to charge the amount to As account
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|L D# 以计帐方式付款to pay on account
`}),wBq eVf D&&@ ydzsJ+dx crIF5^3Yby 代理某人||为某人on ones account||on account of one
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Z h.vy SwF"j _VT{2`|}) 为自己计算||独立帐目on ones own account
J -z. %1A8m-u]M 7p.8{zQ* Z?o0Q\}1 由某人收益并负风险on ones account and risk||for ones account and risk
Qf=^CQ=lV #7 O7O~ ]vQa~} aH6j,R% 由某人负担for ones account||for account of one
Cb+sE"x] ]eGa_Ld -w"I `VwG]2 I 按某人指示||列入某人帐户by order and for account of one
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/UXO$_~- A5Jadz~ Y5GN7. 1-p#}VX 列入5月份帐目for May account
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9*c *w 编入某中帐项下to pass to the account of||to place to the account of
j_rO_m <8 g4WmUV#wp aftt^h bDvGFSAH 寄出清算书to send in an account||to send in render an account
g&g:HH: viG= Ap.Th 7-B|B{] 4xW~@meNB 支票薄cheque book
y05!-G:Y\ Hi[lN7ma8 6Mc&=}bV Vl1.]'p_ 支票陈票人cheque drawer
hFA |(l6 ^ZsIQ4 @` Lmjd,t J8~hIy6] 持票人cheque holder
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3- PJB_"?NTTC k H65k ( 6E) T;R(@ 不记名支票cheque to bearer||bearer cheque
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<.Tllk@r) 记名支票||认人支票cheque to order
zKP[]S- xCL)<8[R,} YTTy6*\,_ RgoF4g+@ 到期支票antedated cheque
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%zf?>]) yam'LF 未到期支票postdated cheque
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~ 保付支票certified cheque
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VzG Eo$l-Hl5= \&vXp"-@ %GjG.11V,_ 未获兑现支票,退票returned cheque
@GAj%MK$ _\4r~=`HQ xqk(id\& hRuiuGC 横线支票crossed cheque
ZOqA8#\ E7h@c>IK /w dvm4 Nkb%4ofKqu 普通横线general crossing
Pq~#SxA~ >;G_o="X e#5WX <*iFVjSI( 特别横线special crossing
suQ`a_zJ C,;<SV2# \t{4pobo MV<)qa T 空白支票blank cheque
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u[.s`^ 1;./e&%% 失效支票,过期支票stale cheque
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,]&& \l(}8;5} fC^d@4ha T:Q+ Z }v+ 普通支票open cheque
c5f57Z D3 +|Os) dh}"uM}a hDJ+Rk@ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
QN;NuDHN jMWTNZ ([JFX@ LVP6vs 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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#@Tm5z o}36bi{ 支票换现金||兑现to cash a cheque
.}R'(gN\6 tre`iCH~ YedF% oMn'{+(w 清理票款to clear a cheque
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,Kc "}uu-5]3 保证兑现to certify a cheque
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C>=F 2Sy:wt 填写支票数额to fill up a cheque
*}r6V"pH~ y#ON=8l |%Y =]@f H6#SP~V 支票上划线to cross a cheque
Odt<WG VF-[O UA0R)BH' y(Pv1=e 开发支票to make out a cheque
00W_XhJ a<pEVV\NB~ iee`Yg!EOH @$ )C pg 签发支票,开立支票to draw a cheque||to issue a cheque
&6Wim<* iQh:y:Jo1& 9mv6 [di&N!Ao 透支支票to overdraw a cheque
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I-% 背书支票to endorse a cheque
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1kc{`oL n<[H!4 Yj>\WH 请付票款||清付票款to pay a cheque||to honour a cheque
KC\W6|NtGj \y/0)NL\ {2&MyxV #4sSt-s& 支票退票to dishonour a cheque
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?k"AtL n22OPvp 拒付支票to refuse a cheque
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K2D P6ugbq[x#e ~qW"v^< Gc!&I+kd 拒付支票to stop payment of a cheque
}Tk*?tYt YP}r15P A%#."2vq~ ]O M?e 提示要求付款to present for payment
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,x w>#.id[k <C7/b#4>\ cT^x^% 见票即付持票人payable to bearer
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B^]j 支付指定人payable to order
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O2H 9O#?r82 !%yd'"6Dl Bdf]?s[] 已过期||无效out of date||stale
af2yng P0szY"} =^3B&qQNq u!VY6y7p 请给出票人R/D||refer to drawer
Fm.IRu<\` FkIT/H +QFY.>KH ,G(bwE9~ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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9RN! <`H *}`D2_uP QW"BGg~6c 文字与数字不一致words and figures differ
0Z~G:$O/i qeZ*!H6- v/DWy(CC +QVe - 支票
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\rf2Os 时间已过account closed
mMV-IL 8Ow0A qc`UDD5 5oIgxy 更改处应加盖印章alterations require initials
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8a4&}^| 时间已过effects not cleared
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)B 停止付款payment stopped
r6eApKZ>f6 >T~duwS -{XXU )Z KFMEY\ 6\h 支票毁损cheque mutilated
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FRm 汇款||寄钱to remit||to send money
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>H %S Mw+8p}E P*;zDQy 寄票供取款||支票支付to send a cheque for payment
%@d~)f 7&z`N^dz{ O.8{c; ;MR(Eaep 寄款人a remitter
WSW,}tFp" h0fbc;l W=T}hA#` R\wG3Oxol 收款人a remittee
p$cSES>r: UE9r1g`z U0:tE>3` +wwK#ocw 国外汇票foreign Bill
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(7 SrVJ Q~:> _%HyXd 国内汇票inland Bill
_ADK8a6%) ]+B#SIC; -IB~lw =K)au$BE| 跟单汇票documentary bill
S?5z -l!;PV S| z;_d?S<*m f`jRLo*L 空头汇票accommodation bill
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rtz%(4aS 原始汇票original bill
:h&*<!O2B` ci^+T * AdtAc$@xK >_y>["u6J# 改写||换新票据renewed bill
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o 即期汇票sight bill||bill on demand
zA![c l>$ ,z?Re)qm <o_H]c-> ;q&>cnLDR …days after date||…days after date…日后付款
^L;`F U&6!2s- * SG0-_S yS#LT3>l …months after date||…months after date…月后付款
r)dT,X[}F 5s>$ m.MOn3n] V$wf;v0d( 见票后…日付款…days after sight||…days sight
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- <8Qa"<4f; !m$OI:rr 见票后…月付款…months after sight||…months sight
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@>J4K#" 同组票据set of bills
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~17s`+ 单张汇票sola of exchange||sole of exchange
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(T5 远期汇票usance bill||bill at usance
gJ>?<F; JQ%`]=n(/ -O_5OT4 (i7]N[ 长期汇票long bill
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ROCJ; +E QRNbA 短期汇票short bill
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@zsPzw 逾期汇票overdue bill
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b:>(U. iwL\H a 宽限日期days of grace
jj#K[@u )5Kzq6. Tc@r#!.m `jJ5us 电汇telegraphic transfer (T.T)
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<cT' 7,_N9Q]rB 5 %q26& 邮汇postal order||postal note (Am.)||post office order||money order
}}Eko7'^ }7vX4{Yn \<~[uv' q?&vV`PG5 本票promissory note (P/N)
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p 押汇负责书||押汇保证书letter of hypothecation
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[V+ DVRE ;+Jt <O>r e3s 副保||抵押品||付属担保物collateral security
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cgm]{[f IR|AlIv 担保书trust receipt||letter of indemnity
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/=7 承兑||认付acceptance
k#E D#']N VLc=!W} CfoSow- sn/^#Aa=N 单张承兑general acceptance
-d6|D?}S uE-~7Q(@ (J][(=s;a ^x4I 有条件承兑qualified acceptance
WtFv"$V "MKgU[t fC2e}WR WsQo+Ua 附条件认付conditional acceptance
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P6[ [(w_!|S k(><kuJ`3 部分认付partial acceptance
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