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。
^ z!g3 会计报表statement of account
ObJgJr &f48MtE *9Eep~ 6 wj$l 093 往来帐目account current
h$]=z\= i [,9hp N 0<([B; =GH>-*qp 现在往来帐||存款额current accout
>G`Uc&= !7)` g i zl8O @g x~3N})T5 销货帐account sales
(S MnYh4 uW4)DT9[5 3azyqpwU$ ~^Ceru"< 共同计算帐项joint account
39Nz>Nu: t@=*k9 Xm#rkF[, c:? tn 未决帐项outstanding account
j~DTvWg<Jl =zaf{0c ^!a4!DGVT -lICoRO# 贷方帐项credit account||creditor account
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i{T mn xLX2F bxU 2.YC 借方帐项debit account||debtor account
:'hc&wk` 7ns n8WN[ s0EF{2<F ^LAP*R 应付帐||应付未付帐account payable
X8m@xFW} mV~aZM0' R9+0ZoS Vc2(R^ 应收帐||应收未收帐account receivable
]Q8[,HTG |j2b=0Rpk Mk=M)d` b({K6#?'[ 新交易||新帐new account
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Vcj %X|fp{C +)J;4B 未决帐||老帐old account
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!KA9mP ;,WI_iP(w 现金帐cash account
d2~*fHx_! 0eMO`8u[A >_3P6-L> e@j&c:p(Y 流水帐running account
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'}$]V>/ i#pBzJ 暂记帐||未定帐suspense account
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Z1Rs_ 过期帐||延滞帐overdue account||pastdue account
6x*$/1'M3; y"I8^CA 7M.TLV!f] NsJ]Tp5! 杂项帐户sundry account
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4,k:YC G~ONHXL |XrGf2P9u 详细帐单||明细表detail account
)i^+=TZ q ~9We)FvU4 evQk,;pIm nSSj&q- O 呆帐bad account
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i| 6Cpn::WW} J/k4CV*li( ~@H9h<T 会计项目title of account
AqZ()p*z A[hvT\X `Q1;Y #qcF2&a% 会计薄||帐薄account-book
6uu49x_^L4 FgnS+c3W( LLV1W0VO=P )b=m|A GX 营业报告书||损益计算表account of budiness||business report
Hw\hTTK 1nZ7xCDK98 Qd"R@+i c#L.I 借贷细帐||交验帐account rendered
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6j6P&[ dfR?O#JPU B*;PF 明细帐account stated
CubBD+hl* .a_xQ]eQ +\GuZ5` E]gy5y 与…银行开立一户头to open an account with
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M EJm*L6>@R& b/g~;| < 与…银行建立交易to keep account with
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tK X B[C&3I aSMSuX8 N
6t `45 继续记帐to keep account
VD0U]~CWR /8[T2Z! 52v@zDY =|O><O| 与…有交易to have an account with
ApotRr$) hNL_e3 +V,Ld&r }Zp5d7(@w 作成会计帐||有往来帐项to make out an account with
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mT 清算||清理债务to make up an account
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2ew 清洁帐目||与…停止交易to close ones account with
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8%dxtZ K/D,sH! Y^ti;: Mb\[` 4z 结帐to close an account
uTIl} N jKhj 7dR 'k!V!wcD^y 0qk.NPMB0 清理未付款to ask an account||to demand an account
tbq_Rg7s &4V"FHy2 od`:w[2\ E?^A+)<" 结清差额to balance the account with
P#x]3j] %q5iy0~P S$ %Y{ Nbm=;FHB` 清算to settle an account||to liquidate an account||to square an account
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审查帐目||监查帐目to audit an account
Dwi[aC+k Tx0l^(n ; J40t14u ^Wz3 q-^ 检查帐目to examine an account
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4 G$HLta 转入A的帐户to charge the amount to As account
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GK' 以计帐方式付款to pay on account
4ng*SE_ 07dUBoq oNV(C'A jn;b{*Lf 代理某人||为某人on ones account||on account of one
K-}'Fiq "yCek tKUy&]T y[!4M+jj 为自己计算||独立帐目on ones own account
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1" 由某人收益并负风险on ones account and risk||for ones account and risk
OWK)4[HY( {@u}-6:wAT 8c'0"G@S &sx|sLw) 由某人负担for ones account||for account of one
{M?!nS6t Ueyt}44.e2 rHtT>UE= h;KI2k_^ 按某人指示||列入某人帐户by order and for account of one
'#.:%4 ]&ptld; : |c,.uO Hvq< _&2 列入5月份帐目for May account
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1Nk}W!v 编入某中帐项下to pass to the account of||to place to the account of
+G_6Ek4 '}5}wCLA Sg<''pUh #1zWzt|DW 寄出清算书to send in an account||to send in render an account
% KY&E>^ 9&W\BQ 5Wi5`8m Hf
%;FaJ= 支票薄cheque book
" I@Z:[=2 fXw%2wg b}$m!c:<8 `z3?ET 支票陈票人cheque drawer
*k'9 %'< _TB\@)\ zF]hfP0Q YS{ 持票人cheque holder
"MXd! aG\m3r 5Kv=;o=U SAG)vmm 不记名支票cheque to bearer||bearer cheque
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) 7 记名支票||认人支票cheque to order
^B& Z F;ONo.v; fV}\ J&a887 到期支票antedated cheque
3Uag[ms J7QlGm,= ~.x!st} ]hvB-R16f 未到期支票postdated cheque
jd2Fh):q V6$v@Zq _n}!1(xYa` CaBTqo 保付支票certified cheque
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N,oB A{6ZEQAh> $LRFG( 未获兑现支票,退票returned cheque
XY4s 9$DVG/ +Kq>r|; 7FDraEr#f 横线支票crossed cheque
@/0aj KUyua~tF m'qMcCE yJp&A 普通横线general crossing
<O>Q;}>gfc iD(K*[;lc s\jLIrG8 4UL-j 特别横线special crossing
II<<-Y6 iqoPD4A _u:#2K$ D9LwYftZ 空白支票blank cheque
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QVM Xj-3C[8@ 失效支票,过期支票stale cheque
Pdn.c1[-a +bO{UC[ 5%>U.X?i QHM39Eu] 普通支票open cheque
0Hz3nd?v So8P8TCK u\E.H5u27 Xl aNR+ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
g]ihwm~ .Nf*Yqs0 r=w%"3vb^ NFSPw`f 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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支票换现金||兑现to cash a cheque
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7t v[|iuOU cu"%>>,, I&xRK' 清理票款to clear a cheque
Qxvz}r.l] 2~@=ua[|=5 Z~nl{P# ;4_n:XUgo; 保证兑现to certify a cheque
14&EdTG. X%-4x ,\m c.80 W[?B@ sdSZ 填写支票数额to fill up a cheque
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c$^[c B 3h<K} }"8_$VDcz 支票上划线to cross a cheque
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3 "L)pH@) 开发支票to make out a cheque
?~K2&eo B%pvk.` |}}]&:w2 ) )F.|w 签发支票,开立支票to draw a cheque||to issue a cheque
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m 4Klfnki X"0Q) pE<' '` 透支支票to overdraw a cheque
"+WR[-n>\ S'O0'5U@ b?$09,{0 w-"&;klV 背书支票to endorse a cheque
4{?x(~ %;5hHRA +{I\r| e>^R 8qM? 请付票款||清付票款to pay a cheque||to honour a cheque
~V&ReW/ p\WUk@4 w s=T R la4,Z 支票退票to dishonour a cheque
uM}O8N 8if"U xV( 7" [;M (`NRF6'&1L 拒付支票to refuse a cheque
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Sdyg@ 拒付支票to stop payment of a cheque
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提示要求付款to present for payment
:tqjm: l)8 V:MK }D^Gt) [1C#[Vla 见票即付持票人payable to bearer
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U6i D$cMPFa2Nt ;$QJnQ"R 支付指定人payable to order
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C( c [}2.CM 4Le5Ms/ DVJc-.x8 已过期||无效out of date||stale
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请给出票人R/D||refer to drawer
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T 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
_kHpM :;. ;ZJ,l)BNO %7#Zb ' d_uy;-3 文字与数字不一致words and figures differ
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?]@ i =N\[& $:[BB,$ 支票
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7U 时间已过account closed
dSVu_*y lM,zTNu-z !&O/7ywe LG#w/).^ 更改处应加盖印章alterations require initials
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2"?f|] 时间已过effects not cleared
"t:.mA<v yZp:hs# w3qf7{b i\;&CzC: 停止付款payment stopped
/]zib@i &&1Y"dFs 82za4u$q# N&APqT 支票毁损cheque mutilated
YeC,@d[ F/*fQAa" :{:?D\%6 )O@^H 汇款||寄钱to remit||to send money
0DB<hpC:5 : .o=F`W 9c{%m4 1qj%a%R 寄票供取款||支票支付to send a cheque for payment
,{?bM d Zz^9:C+ 3>9 dJx4I a^c,=X3 寄款人a remitter
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kDnta l ~4e2xoT 收款人a remittee
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9 国外汇票foreign Bill
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hCo uP{+?#a_-\ 国内汇票inland Bill
3cfZ!E~^kc ;}eEG{`Y nUud?F^_ .l( r8qY# 跟单汇票documentary bill
9[p}.9/ *K jVPs 0Dm`Ek3A7x QE#-A@c 空头汇票accommodation bill
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9?k;o fteyG$-s 原始汇票original bill
W_BAb+$aF Tc3ih~LvG i. u15$ 0(9I\j5`TT 改写||换新票据renewed bill
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s [Yx-l;78 >OKS/(I0 即期汇票sight bill||bill on demand
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Cy{% G{:af:5Fo n$hqNsM …days after date||…days after date…日后付款
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5Dd XU;{28P …months after date||…months after date…月后付款
f=_Bx2ub ]O[+c*|w (Y'UvZlM%P E2q B
: 见票后…日付款…days after sight||…days sight
xyS2_Q 'TK$ndy;7} t7*G91Hoq& tv@Z5 见票后…月付款…months after sight||…months sight
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@`0:x 同组票据set of bills
Bt*&L[&57 a8bX"#OR&N %;=IMMK 9{9#AI.G 单张汇票sola of exchange||sole of exchange
5S|}:~7T , `[Z`SUk` OUlxeo/ K)9j
je 远期汇票usance bill||bill at usance
>%n8W>^^4 .`p<hA)%[C 2rR@2Vsw2 /^z/]!JG:V 长期汇票long bill
k lP{yxU'n ,`%k'ecN @wYQLZ Xa{~a3Wy 短期汇票short bill
,yHzo fR]p+\#8u* S|{Yvyp .*RB~c
t 逾期汇票overdue bill
b[{m>Fa+o# z^ aCQ3E DGa#d_I B%%.@[o, 宽限日期days of grace
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bK_0NrXP xVsa,EX b ;e#>n!<u 电汇telegraphic transfer (T.T)
xE G+%Uk{ YiIddQ 8Z9MD<RLw v{mv*`~nA\ 邮汇postal order||postal note (Am.)||post office order||money order
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本票promissory note (P/N)
LCo1{wi wo7N7R5 %gV)arwK ILkjz^ 押汇负责书||押汇保证书letter of hypothecation
CbTf"pl ]6a/0rg:t 8_^'(] t/v@vJ`vSH 副保||抵押品||付属担保物collateral security
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KB@ 担保书trust receipt||letter of indemnity
&%|xc{i w$DG=! 4'+d"Ok paq8L{R 承兑||认付acceptance
g>6:CG" C$]5l;` ucQezmie w"fCI13 单张承兑general acceptance
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t^r1j y-E1]4?}) 有条件承兑qualified acceptance
GIl:3iB49 sl~b\j 68vxI|EZ N; rXl8 附条件认付conditional acceptance
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{TVHdU C#A@)> k)$iK2I !d:tIu{) 部分认付partial acceptance
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