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"lRfOWI 会计报表statement of account
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|) >|So`C3:e @VcSK` !ZlNPPrq} 往来帐目account current
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8 t Sf` B%Spmx8 l~Sn`%PgA 现在往来帐||存款额current accout
U0W- X9>y &4O0}ax*Zm &D~70N\L f<0nj? 销货帐account sales
xN#. Pm~ Wc)f:]7 %L$P']%t@ _*Z2</5
共同计算帐项joint account
3#Hx^H ]%5DuE\M8\ Lqv5"r7eV U ]6Hml;l 未决帐项outstanding account
jE{2rw$ZJ? ]OOL4=b [UHDN:y nP >*0Fq 贷方帐项credit account||creditor account
#ab=]}2W_g 5? s$(Lt~ ctL@&~*nY UC34AKm 借方帐项debit account||debtor account
Y?z@)cL @E$PjdB5M 6Hn3 Dyj5a($9"{ 应付帐||应付未付帐account payable
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\Podyh/;? mu/O\'5 应收帐||应收未收帐account receivable
=,~h]_\_ [S/]Vk|4 (SLAq$gvd YQ_3[[xT 新交易||新帐new account
8]N+V: #U NTD4 '%`Wy@ ( {H5k'' 未决帐||老帐old account
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H_$} %jY/jp=R u9FXZK7 wNW9xmS 现金帐cash account
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h> ]cnLJ^2 流水帐running account
EIwTx:{F >'@yq PQsqi;=) ":*PC[)W 暂记帐||未定帐suspense account
H\2+cAFN# m[C-/f^u| Dm6}$v'0 V,($I'&/ 过期帐||延滞帐overdue account||pastdue account
V$+xJ m })|+tZ 4XDR?KUM OZ1+` 4 v 杂项帐户sundry account
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Qku1{ tqIz$84G 详细帐单||明细表detail account
AyKaazm]9 Te~"\`omJ3 Z^>[{|lIA a8-2:8Su 呆帐bad account
A?3hNvfx cX@~Hk4=\ LF0gy3 0iW]#O/ 会计项目title of account
pK#Ze/! vt[4"eU ~<3qsA.. qu8i Jq 会计薄||帐薄account-book
b1jh2pG(V h%(dT/jPL) N7*JL2Rnq 3KfZI
&g 营业报告书||损益计算表account of budiness||business report
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t#f yE-&TW_q:> 借贷细帐||交验帐account rendered
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8 /g712\?M4 LGPy>,! 6z"fBF 明细帐account stated
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P 3~BL!e, %WCA?W0:4 i)\`"&.j>N 与…银行开立一户头to open an account with
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mc1S 52tIe|KwL cg<10KT 与…银行建立交易to keep account with
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/]T#@>(' hyL3fkMJ, 继续记帐to keep account
{Zjnf6d] =lS~2C rOB-2@- `,aPK/ 与…有交易to have an account with
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|hks[6 作成会计帐||有往来帐项to make out an account with
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%KZV/ xg'z_W 清算||清理债务to make up an account
BkJV{>?_+ -Duy:C6W CY0|.x t'_Hp}, 清洁帐目||与…停止交易to close ones account with
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s >;nE.] ~kYUp5f 结帐to close an account
zVZZdG~8 7h<Q{X<A $/5Jc[Ow R"Hhc(H 清理未付款to ask an account||to demand an account
z*YkD"]B . 3=WE@M ~o= Sxaf 4s^5t6 结清差额to balance the account with
*Z KI02M }qG{1Er &iR>:=ksN "dXRUg" 清算to settle an account||to liquidate an account||to square an account
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[e3)a v6HBO#F'V{ m-dne/%_ +e`f|OQ 审查帐目||监查帐目to audit an account
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2+TCFpv >,y291p2 检查帐目to examine an account
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) 转入A的帐户to charge the amount to As account
E08FUAth]# 2Auhv!xV U voX\ rC14X} X6 以计帐方式付款to pay on account
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)J $}jp=?,t 代理某人||为某人on ones account||on account of one
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为自己计算||独立帐目on ones own account
F.HD;C-;( ?! U=S=8 xM8}Xo cZk?o 由某人收益并负风险on ones account and risk||for ones account and risk
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F 由某人负担for ones account||for account of one
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x }tF/ca:XPQ gYA|JFi am{f<v,EI 按某人指示||列入某人帐户by order and for account of one
n`2d d=o|)kV 0Jm6 r4s? --d<s 列入5月份帐目for May account
(8TB*BhQ_ ,=O`'l>K b4Br!PL@G K:Wxx" 编入某中帐项下to pass to the account of||to place to the account of
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L _7'9omq@ 寄出清算书to send in an account||to send in render an account
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9&xk?%{ <gF=$u|}3[ V%8?f, 支票薄cheque book
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n Y ( x_bJ <`i"5`J Ve*NM|jg 支票陈票人cheque drawer
gELk u . `uM:> z8_m<uewz j5,1`7\7B 持票人cheque holder
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=.(yOUI G#gUd'=M 不记名支票cheque to bearer||bearer cheque
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T/i]z 记名支票||认人支票cheque to order
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Bs_ 到期支票antedated cheque
59!yz'feF GmP)"@O](; JQ=i{ 9iJ fOJ0#^Z 未到期支票postdated cheque
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'GX s:3 altv dU1w)Y k4fc5P 保付支票certified cheque
Jz7a|pgep 6w(Mb~[n 4YDK`:4I~ PtCO';9[ 未获兑现支票,退票returned cheque
T6m#sVq L9Sd4L_e ?j;e/r. [zv>Wlf,% 横线支票crossed cheque
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z%$ E6Im 普通横线general crossing
_G%]d$2f` %E#OUo[y/ CF"$&+ s9 (;v)0&h 特别横线special crossing
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.^5N~. x2x)y08 _J(n~"eR 空白支票blank cheque
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[ nv&uhu/q |$"2R3 i)9}+M5 失效支票,过期支票stale cheque
fHhm)T8KB :MeshzWK H,,-;tN? L1=3_fO 普通支票open cheque
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oqH< 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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:* 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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%JZZ !wiW#PR h 'VN& T, 支票换现金||兑现to cash a cheque
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{]rC 2VmQ%y6e" zRTR !`5[(lm 清理票款to clear a cheque
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FF 保证兑现to certify a cheque
M|!^ #!a( #qkokV6` nk.Y#+1) XMhDx 填写支票数额to fill up a cheque
@X`~r8& sX&.8 i0F.c\ 9$,x^Qx 支票上划线to cross a cheque
7sP;+G QZy+` l`lo5:w yMdEH-?/ 开发支票to make out a cheque
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+-w2Mu 签发支票,开立支票to draw a cheque||to issue a cheque
eXJt9olI ,w~0U Y.I-hl1<r iku8T*&uc 透支支票to overdraw a cheque
}e3M5LI1L ~wnTl[: B;9"=0 o(xRq;i 背书支票to endorse a cheque
%bI( .qVz rS ;t!n%SnK9! (]7*Kq 请付票款||清付票款to pay a cheque||to honour a cheque
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v NgePn 5,=Yi$x 支票退票to dishonour a cheque
!:e|M|T'I* 9k\`3SE b?Wg|D ?wE@9g A 拒付支票to refuse a cheque
/CpUq;^ { zoUU M=[ /v/M= :V2"<] 拒付支票to stop payment of a cheque
{Z[yY6Nu 9xWC<i FFXDt"i2 ?f v?6r 提示要求付款to present for payment
f.V;Hl, '!`%!Xg /x.TF'Z* N[4v6GS 见票即付持票人payable to bearer
}qfr&Ffh@ Ke[doQ#c r})2-3ZA9 f@l 6]z{.L 支付指定人payable to order
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}aYm86C] &{QB}r 已过期||无效out of date||stale
d7N;Fa3yL H e]1<tx >yvP[$]!6 eydVWVN 请给出票人R/D||refer to drawer
Cpaeo0Oq >Bp%~8f *Yv"lB8 3{_A zL 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
JV'd!5P 1"46OCu{ N_<sCRd]9 /^96| 文字与数字不一致words and figures differ
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0r1' 支票
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Okk[}G) 时间已过account closed
RAKQ+Y"nl A/N*Nc }yqRz6=YB q3Umqvl)oe 更改处应加盖印章alterations require initials
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';V(sRU@ 时间已过effects not cleared
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( w <U1 ,4j$kR kFv\V 停止付款payment stopped
1=#r$H qGkrG38K Qv8#{y@U $n `Zvl2 支票毁损cheque mutilated
nzy =0Ox[ $}oQ=+c5 L5T)_iQ5 [e)81yZG> 汇款||寄钱to remit||to send money
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EEC 寄票供取款||支票支付to send a cheque for payment
.Q"3[ 5!#"8|oY <0P`ct0,i ,- ]2s_ 寄款人a remitter
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=D5@PHpv( q^sMJ 收款人a remittee
a2/r$Tgm UEo,:zeN[ {N5g52MN )I]E%ut{4, 国外汇票foreign Bill
wdBytH6r. @usQ*k !Go(8`> m?<8 ': 国内汇票inland Bill
?Z4&j'z< _zh}%#6L yD1*^~ loJ t)XV'J 跟单汇票documentary bill
(m;P,* 4NR,"l) 3JW9G04. md$[Bs9 空头汇票accommodation bill
#a#~YSnG Ccz:NpK+ :^%soEi @<
vDR"> 原始汇票original bill
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OD\x1,E)I 改写||换新票据renewed bill
jLr8?Hyf |Q9S$l] ""pJO 6bI aS~k.^N 即期汇票sight bill||bill on demand
$#R.+B b@YSrjJ !c6lP'U :NbD^h)R …days after date||…days after date…日后付款
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XQj`KUO@ …months after date||…months after date…月后付款
KD,b.s yE"hgdL EzNmsbtZ( [Hd^49<P2 见票后…日付款…days after sight||…days sight
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f 见票后…月付款…months after sight||…months sight
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!Z=`Wk5 同组票据set of bills
D<xP x ][G<CO`k o{-PT' AO']Kmm 单张汇票sola of exchange||sole of exchange
boN)C?"^h P\2QH@p@t [j93Mp 6bb=; 远期汇票usance bill||bill at usance
SF.,sCk h)y"?Jj $ ~D`-+J HwU \[f 长期汇票long bill
%J|EDf,M y|MW-|0=! :eIBK |;D[Al5AMc 短期汇票short bill
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CXmUc~ k ,<L#?,a :nwcO3~` up:e0di{ 逾期汇票overdue bill
h+Q== '|FM|0~-J /AMtT%91 u8?ceM^r 宽限日期days of grace
6eS#L2 1* B1LnuB% m2_&rjGz q>Q|:g&: 电汇telegraphic transfer (T.T)
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fS -Q$$2QW! {qx"/;3V 邮汇postal order||postal note (Am.)||post office order||money order
@'}X&TN<a P%/+?(? @#T?SNIL5 `E|IMUB~ 本票promissory note (P/N)
}VFSF/\^ z4f5@ jM7}LV1Ck DG:=E/ @ 押汇负责书||押汇保证书letter of hypothecation
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u*9C(je ;l`8w3fDt 副保||抵押品||付属担保物collateral security
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V \DQ; v +m+HC(Z G4RsH/ 担保书trust receipt||letter of indemnity
/4T%s +pFz&)? aoJ&< vl3 ,U7hzBj8k 承兑||认付acceptance
*=sU+x&X u{3KV6MS u5,IH2BU ?&X6VNbU 单张承兑general acceptance
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aV.3# Iy,)>V%iZV 有条件承兑qualified acceptance
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(`|~/ WYh7Y 8bK}&*z< 附条件认付conditional acceptance
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##n\9ipD 部分认付partial acceptance
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