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。
RGh`=D/yE 会计报表statement of account
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ox s,>1n0a \hv1"WaJ 3D70`u 往来帐目account current
JVE]Qb_ ;hU56lfZ)X ,!U5; sI4Ql0[ 现在往来帐||存款额current accout
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nf i3g;B?54 ku q3QW< 销货帐account sales
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! <_&tP=h 共同计算帐项joint account
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未决帐项outstanding account
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pUyqR . fq[>zG'& 99 /fI 贷方帐项credit account||creditor account
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+ ,p6X3zY 借方帐项debit account||debtor account
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hm Fn0Rq9 /@ 应付帐||应付未付帐account payable
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=k9z<y8 R4=n">>Q 3l"7 $B 应收帐||应收未收帐account receivable
F3[3~r sIpq AA34JVm] Cn4o^6? " 新交易||新帐new account
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j[xP 7KU/ 1l9$9 未决帐||老帐old account
_uU}J5d. eED Fm Y%OE1F$6NN /N(L52mz 现金帐cash account
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zND 流水帐running account
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"j WMfu5x7e4 暂记帐||未定帐suspense account
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,y Kj;gxYD>6 |,rIB 过期帐||延滞帐overdue account||pastdue account
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Kd vB >7W "1P8[ 杂项帐户sundry account
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hV jeM % XI J5PXmL 详细帐单||明细表detail account
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z "C 7-^R# 呆帐bad account
@#[<5ld L2:v#c()#) 3n-~+2l .T0w2Dv/ 会计项目title of account
D>wq4u ;A)w:"m !C>}j* 4 J*s!(J |Q 会计薄||帐薄account-book
Y(QLlJ*)/ m~a' ZaYux-0]kF e\%emp-> 营业报告书||损益计算表account of budiness||business report
m":lKXpQ luD.3&0n 0 =#)-n L h"K"Uv 借贷细帐||交验帐account rendered
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v 8,Iil:w 明细帐account stated
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$R 与…银行开立一户头to open an account with
F&?&8. .9X, )^D kc#<Gr&Z& Cz@[l=-T7 与…银行建立交易to keep account with
04{*iS95J oGz-lO{lt LPr34BK Z9rmlVU6! 继续记帐to keep account
?`R;ZT)U- 8!87p?Mz xW92ZuzSH o'nju.' 与…有交易to have an account with
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作成会计帐||有往来帐项to make out an account with
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I 清算||清理债务to make up an account
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$ #gjhs"$~ 清洁帐目||与…停止交易to close ones account with
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r5bS w@ 1g_dy $#q:\yQsPC 结帐to close an account
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{29[hO I9JiH,+ |8,|>EyqK 清理未付款to ask an account||to demand an account
~dkN`1$v QkMK\Up |l5ol@2* C:Tjue{G2 结清差额to balance the account with
alu3CE NCm>iEeY a%R'x] b5r.N1ms 清算to settle an account||to liquidate an account||to square an account
3Yu1ZuIR frB~ajXK cWG>w6FI ""LCyKu 审查帐目||监查帐目to audit an account
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p`Z/ !YJfP@"e6r Ur^~fW1o #Av6BGM|, 检查帐目to examine an account
4dv5 GTvp)^h R.KqTEs<k P<&-8QA 转入A的帐户to charge the amount to As account
'rWu}#Nb tG1,AkyZ 8=XfwwWHy< :-Gf GL>] 以计帐方式付款to pay on account
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;U \_H-TbU8 gDY+'6m; '<(S*&s 代理某人||为某人on ones account||on account of one
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\?n4d#=$o J$Huzs# 为自己计算||独立帐目on ones own account
JPeZZ13sS )TYrb:M'm HTfHAc?W GtYtB2U 由某人收益并负风险on ones account and risk||for ones account and risk
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=k}"2_= zGm#erE 014p = W 由某人负担for ones account||for account of one
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- .uu[f2.N+ ;'^5$q eVRFb#EU0e 按某人指示||列入某人帐户by order and for account of one
TDvUiJm o;.6Y `-fJ y^M~zOe K6vF}A| 列入5月份帐目for May account
Kk?]z7s-4 3Thb0\<" () l#}H`m 1h.Ypzu 编入某中帐项下to pass to the account of||to place to the account of
+59tX2@Q ym>>5 (bni fpj,~+ e1*<9&S 寄出清算书to send in an account||to send in render an account
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:y R-lB.9e#M eRI'pi[#. 1J(` kQ)c 支票薄cheque book
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# cmw2EHTT< H@!\?5I <<xUh|zE 支票陈票人cheque drawer
s)?=4zJ #LP38wE u9 LP=g 5C03)Go3Z 持票人cheque holder
1M%'Xe7 SONv])); .}AzkKdd@ sbWen? 不记名支票cheque to bearer||bearer cheque
UIhU[f] zli@X Z# };rxpw>ms }sbh|# 记名支票||认人支票cheque to order
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- _;o)MTw|' 80i-)a\n 到期支票antedated cheque
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^lF'KW$ %'}zr>tx: 未到期支票postdated cheque
0nz=whS{ `WjRb RnvPqNs (MI8Kkb1d 保付支票certified cheque
J$9`[^pV c ilo8x` r2KfZ>tWg" 5xHP5+& 未获兑现支票,退票returned cheque
`s0`kp KW3Dr`A C'6yt }8H_^G8 横线支票crossed cheque
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[ +4h}? XI4le=^EM 普通横线general crossing
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Bo[iZ|% V^n?0^o J}$St|1y wt8?@lJ"/ 特别横线special crossing
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@O:f L [,s{/32s 空白支票blank cheque
~1_v;LhH5+ OGDCC/ O{4G'CgN( k9V#=,K0 失效支票,过期支票stale cheque
=Nyq1~ 7P&O{tl( T#HW{3 gpIq4Q< 普通支票open cheque
EWI2qaSnO EWcqMD]4u XZ|%9#6 rA=iBb3` 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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V2jt Q1cM{$}M 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
GmjTxNU@ ?h7,q*rxk 12D>~#J *OX;ZQg0 支票换现金||兑现to cash a cheque
JO|%Vpco kYwV0xQ vpnOc2 - )~u<u:N 清理票款to clear a cheque
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,p;b 保证兑现to certify a cheque
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2sI cft'% IEs 填写支票数额to fill up a cheque
h$[tEmD% aMLtZ7i> vVA)x~^ qHU=X"rn 支票上划线to cross a cheque
<Qx]"ZP% 2^V/>|W>w pA~eGar_J @(b;H0r~ 开发支票to make out a cheque
acPX2B[jJ UWf@(8 rV5QKz6' eu^B 签发支票,开立支票to draw a cheque||to issue a cheque
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T3{^ 透支支票to overdraw a cheque
UP+4xG gq:2`W&5 ^U5g7Emf dPVl\<L1 背书支票to endorse a cheque
4ayZ.`aK /'g/yBY n/zTS3< Qf$3!O}G 请付票款||清付票款to pay a cheque||to honour a cheque
+~ZFao qf f ^vz %F.^cd" axpn*(yE 支票退票to dishonour a cheque
Z1&<-T_ &3_S+.JO MlVVST 2Nau]y]= 拒付支票to refuse a cheque
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$Fr>'H+i +~Lt;xNFk xO` `X< 拒付支票to stop payment of a cheque
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=9 IXJ6w:E 提示要求付款to present for payment
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V\=QAN^ IT5a/;J !^h{7NmP[ 见票即付持票人payable to bearer
:5 zXW;s (G#QRSXc\ V']{n7a- wq6.:8Or-] 支付指定人payable to order
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FJ>W. 已过期||无效out of date||stale
j_#oP '(S@9%,aK1 E$?:^ausu zF-M9f$_PY 请给出票人R/D||refer to drawer
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c^I9g~ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
:TTZ@ q '{I YANVT 08pG)_L O>~ozW& 文字与数字不一致words and figures differ
fMSB S @WzvM Ga9^+.j -$0w-M8' 支票
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>/* gbclk~kX to%n2^^K 更改处应加盖印章alterations require initials
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omEnIfQSO 时间已过effects not cleared
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@2;9 a{deN9Qn ,vE)/{:d 停止付款payment stopped
MRn;D|Q 'nR'o /! =u,8(:R]s J<'7z%2w 支票毁损cheque mutilated
tc2e)WZP dEuts*@Q P!*G"^0< yo=0Ov 汇款||寄钱to remit||to send money
CPj8`kl ^vQ,t*Uj= fSL'+l3 sERm+x< 寄票供取款||支票支付to send a cheque for payment
q4wS<,3 d4]9oi{} (tLAJ_v!.K U<"@@``+N 寄款人a remitter
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?Wm40E v[UrOT: /ivA[LSS ;xKPa6`E 收款人a remittee
4{Q{>S*h |_ u wm<`0} ztRe\(9bL 国外汇票foreign Bill
"-U`E)]w*[ +YA,HhX9 i;GF/pi 4sCzUvI~Y1 国内汇票inland Bill
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_<'N /`b(} m 跟单汇票documentary bill
R3`h$`G l)^sE) HLYTt)f} + yF._Ie= 空头汇票accommodation bill
|'R^\M Q -? |-ux &~SPDiu.t Y>l92=G 原始汇票original bill
$0OWPC1 },;ymk|g[ EG|fGkv" 0kp#+&)+ 改写||换新票据renewed bill
`7))[._ E7K(I ? k ='c*`IE @-ms_Z 即期汇票sight bill||bill on demand
t;?TXAA "B~ow{3 d;-/F b{4 \~O}V~wE …days after date||…days after date…日后付款
,8vqzI :{YOJDtR a1 I"Sh JTw3uM, e …months after date||…months after date…月后付款
!4blX'<w e7cqm*Qi m/`"~@}& Gop;!aV1* 见票后…日付款…days after sight||…days sight
Z|h&Zd1z \en}8r9cy AusCU~:> 4.^1D';( 见票后…月付款…months after sight||…months sight
JQp::,g a+--2+~= 3ZF- n` $<~o,e-4 同组票据set of bills
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G/B2 >C1**GQ 单张汇票sola of exchange||sole of exchange
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ZMI!Sl *&m{)cTs 远期汇票usance bill||bill at usance
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$(; k!^Au8Up? LWpM-eW1q 长期汇票long bill
'4L0=G:A<q %]zaX-2dm! nisW<Q`uB #:Tb(R 短期汇票short bill
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Nz9 =xa:>Vh# rTgCmr'& [KT'aGK$ 逾期汇票overdue bill
^x:%_yGY 3V,$FS] ~Lyy7B9 "'@iDq%y 宽限日期days of grace
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?(up!3S'x 电汇telegraphic transfer (T.T)
+~E;x1&' CPw=?<db aMxg6\8 c']3N 邮汇postal order||postal note (Am.)||post office order||money order
6zJ<27 r fl-(_3 /MErS< 6 \5MW65 本票promissory note (P/N)
%LH~Im= ZW6ZO[`6 &Ow[ U^ecg{ 押汇负责书||押汇保证书letter of hypothecation
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<|Pw*L$ 副保||抵押品||付属担保物collateral security
^UB<U#8, Y"x9B%e SnK#YQCDt 0#gu7n|J 担保书trust receipt||letter of indemnity
^9{mjy0Q cVx#dDdA LQ7.RK 6@"lIKeP 承兑||认付acceptance
8BL]]gT-I 8>}k5Qu }#~DX!Sj 3C+!Y#F 单张承兑general acceptance
q&j4PR{ yo#aX^v~y zNF.nS}: MDHTZ94\Q 有条件承兑qualified acceptance
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qM:'x* zdL"PF 附条件认付conditional acceptance
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}4}-} |>/T*zk< X9J&OQ[W #- l1(m 部分认付partial acceptance
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