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。
-,^Z5N#\| 会计报表statement of account
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pWdZ Lu9`(+ 8Q\ T,C GRj#1OqL 往来帐目account current
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D~ v 现在往来帐||存款额current accout
\3 M%vJ |rwx;+ 1}"Prx- B> V)6\ 销货帐account sales
MVOWJaT(Aq :3.!?mOe2 qz&?zzz; pfF2!`7pI 共同计算帐项joint account
Y:4/06I EVW\Z 2N. L#Rj~&U %WAaoR&u 未决帐项outstanding account
$J!WuOz4^i Bf8[(oc~ `!l Qd}W `C>De4nT@ 贷方帐项credit account||creditor account
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*r].EBJ\ @\|Fd) 借方帐项debit account||debtor account
?C* }NM \<Di|X1 /5"RedP< Z@6xu;O 应付帐||应付未付帐account payable
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uk<e_ ) 8 %lZ{ %hN7K 应收帐||应收未收帐account receivable
uh&Qdy!I z(Q 5?+P =H/ 5 HL~DIC% 新交易||新帐new account
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-A_l<K Bnh*;J0 (R-( 未决帐||老帐old account
]7J* (,sp L)9uBdF `[F[0fY- )| 0(#R 现金帐cash account
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CM4#Nn=i~ )W |_f CMC9%uq 流水帐running account
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L 暂记帐||未定帐suspense account
sPRo=LB 5;X3{$y OEhDRU%k _`+2e- 过期帐||延滞帐overdue account||pastdue account
U)C>^ !Us wPl9% kS<9cy[O g]jCR*] 杂项帐户sundry account
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) 详细帐单||明细表detail account
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0;;v6) :ioD*k %:yVjb,Yf 呆帐bad account
gb}>x O \T {<{<n :|\)=4 +l;A L5h 会计项目title of account
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会计薄||帐薄account-book
qL~|bfN Xk }\-&C7 I\@`AU V11XI<V 营业报告书||损益计算表account of budiness||business report
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{g gXe`G(w >r.W \ ='Yg^:n 借贷细帐||交验帐account rendered
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-v^H>^ m.ejGm? W~Q;R:y 明细帐account stated
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;<mW g)nT]+& }NKnV3G/Z 与…银行开立一户头to open an account with
s=hao4v7z .~fov8 UnOcw {9-n3j} 与…银行建立交易to keep account with
h@fF` o_n 3.O= `_!R;f [}`-KpV!; 继续记帐to keep account
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v3'h 与…有交易to have an account with
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2_ 作成会计帐||有往来帐项to make out an account with
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8C @bZ,)R .qs5xGg#9 清算||清理债务to make up an account
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x1 96i# 清洁帐目||与…停止交易to close ones account with
bU$M) nhRpb9f`1@ fPq)Lx1' _kdt0Vr,L 结帐to close an account
TNlOj a: yaY JmhG LvNulMEK xM![ 清理未付款to ask an account||to demand an account
*M'/z=V?% R)6"P?h._4 X<&Y5\%F xB5QM #w\ 结清差额to balance the account with
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m*9Ko MzE1he1 BH0s` K" 清算to settle an account||to liquidate an account||to square an account
/6:qmh2 8wMwS6s: P4fnBH4OQ lr ]C'dD 审查帐目||监查帐目to audit an account
%H4>k#b@$ h}Lrp r2r +!)_[ zo rp=Y } 检查帐目to examine an account
v {)8QF] wK0],,RN,h !V-(K_\t zBc |gx 转入A的帐户to charge the amount to As account
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A~ Ll, U>yo sQn@:Gk 6pbtE] 以计帐方式付款to pay on account
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KBa0 k|^`0~E 代理某人||为某人on ones account||on account of one
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\l= d<[L^s9 为自己计算||独立帐目on ones own account
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hYWxWW 由某人收益并负风险on ones account and risk||for ones account and risk
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|aLF{ 由某人负担for ones account||for account of one
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Q 3/J@MC ]KQQdr 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
bnJ4Edy tVh"C%Vkr Yr[&*>S yW&ka3j\ 编入某中帐项下to pass to the account of||to place to the account of
Hwcm t!y qG +PqK; TX;)}\ ij1YV2v 寄出清算书to send in an account||to send in render an account
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' ;SX~u*`R w F3 MzN=% 支票薄cheque book
[&kz4_ <GF^VT|Ce =}YX I Jhfw$ DF 支票陈票人cheque drawer
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CE r AE5.Q!u 持票人cheque holder
5vJxhBm/ ~/XDA:nfL: M6GiohI_"P wB&5q!{! 不记名支票cheque to bearer||bearer cheque
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EWr7eH >P]gjYN 记名支票||认人支票cheque to order
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/y_y 到期支票antedated cheque
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[^}x O<E8,MCA[a a&UzIFdB !qU1RdZ 未到期支票postdated cheque
pRd'\+ =3`|D0E K$w;|UJc XMdCQ= 保付支票certified cheque
@DF7j|]tV [P6m8%Y|s #Ge_3^' FBbaLqgVF{ 未获兑现支票,退票returned cheque
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横线支票crossed cheque
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'0d &AWrM{e 普通横线general crossing
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FC+ Z4rk$K'=1w 特别横线special crossing
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A^#\=ZBg1 O6vxp?:^ #9Ect@?N0 空白支票blank cheque
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E 失效支票,过期支票stale cheque
GC' e ([}08OW@ nO!&;E& "j8)l4} 普通支票open cheque
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"O^.VC 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
d~QM@<SV Rb. vyQ =QGmJ3 ^L)TfI_n 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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\pukpf@ 支票换现金||兑现to cash a cheque
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A=U ft1#f@b. h`dQOH# `lWGwFg g( 清理票款to clear a cheque
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kZ s1[&WDedM af %w|M 保证兑现to certify a cheque
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填写支票数额to fill up a cheque
4=/jh:h 8FMxn{k2 t!*[nfR ?d^6ynzn 支票上划线to cross a cheque
e15yDwvB ,?er AI HbI{Xf[6LP HI 1T 开发支票to make out a cheque
'jfE?ngt ;mQ|+|F6X k>mXh{( &)tiO>B^6 签发支票,开立支票to draw a cheque||to issue a cheque
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'g)f5n a[ 透支支票to overdraw a cheque
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jwf;g}$ wGNEb h~\k;ca 4X]/8%]V 背书支票to endorse a cheque
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jY1 请付票款||清付票款to pay a cheque||to honour a cheque
]jxyaE&%4 R9R~$@~G iKE&yO3 2PyuM=(Wt 支票退票to dishonour a cheque
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`WOoC 拒付支票to refuse a cheque
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K~g0m m_oUl(pk hRX9Du`$ 拒付支票to stop payment of a cheque
y,`n9[$K\ #~nXAs]Q F$tzsz,9n Mb2a;s 提示要求付款to present for payment
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0/+P 见票即付持票人payable to bearer
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7Gje[ 7V::P_aUY 支付指定人payable to order
r+ 8Tp|% X5/j8=G H` DSRc4|L -@>]iBl 已过期||无效out of date||stale
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~?dU I2CI9,0 请给出票人R/D||refer to drawer
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v!-1 qzxWv5UH 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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K e_ epuki 文字与数字不一致words and figures differ
:2c(.-[` 6Zn[l,\ mv:@ D 33lh~+C 支票
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yOlVS@7 时间已过account closed
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6QJZ$ [DjlkA/Zg |+Rx) {ObY1Y`ea 更改处应加盖印章alterations require initials
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.$cX:"_Mk &&<l}E 3n7>qZ.d @*xP A 停止付款payment stopped
',[AKXJ 5Xxdm-0 tE-bHu370 o<48' >[ 支票毁损cheque mutilated
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o 汇款||寄钱to remit||to send money
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: !U4YA1>> 6bj77CoB zwQ#Yvd 寄票供取款||支票支付to send a cheque for payment
3'L =S 3;z1Hp2X lQ^"-zO4 TW 1`{SM 寄款人a remitter
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`~Y4 #lMIs4i. RRyD<7s1 收款人a remittee
;>ml@@Z :##$-K*W" GKWsJO5 n *\:sHVyG( 国外汇票foreign Bill
au=@]n#<( Zp{K_ec{ 3dZj<(. 3jfAv@I ~ 国内汇票inland Bill
e:MbMj6` c]k+ Sx&} h]i vXF* 3hJ51=_0^ 跟单汇票documentary bill
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`d9" n 空头汇票accommodation bill
w?"M Zonn x5g&?2[ \L?A4Qx)_ 原始汇票original bill
y~OP9Tg PVxu8n pR2U&OA Xep2)3k> 改写||换新票据renewed bill
#:Q\ $mAyM+ ph[ +,7vbs3 ntPX?/ 即期汇票sight bill||bill on demand
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Ii$ …days after date||…days after date…日后付款
lOb(XH9 58mpW`Q +S#Xm4 CO,{/ …months after date||…months after date…月后付款
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1Ae 7z\#"~(. Y HS/|- icVB?M,m 见票后…日付款…days after sight||…days sight
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p!2 GKUjtPu 4kV$JV.l 见票后…月付款…months after sight||…months sight
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8 fpO2bD%$8 ~-sG&u> p,(W?.ZDN? 同组票据set of bills
z wwJyy%/ # Rs5W QAl4w)F nHF~a?|FT 单张汇票sola of exchange||sole of exchange
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远期汇票usance bill||bill at usance
@x[A^ -I*vl _ q>|pt.W tblduiN 长期汇票long bill
sUiO~<Ozpk {7$jwk g{>0Pa1?C -~_|ZnuM9 短期汇票short bill
dxS5-aWy9w Y}C|4"V #tw_`yh ,@M<O!%Cs 逾期汇票overdue bill
qMA";Frt3N -M T1q qi jWvi%Iqi vwa*'C 宽限日期days of grace
23'<R i "|,KXv') q^ &r<i aN,?a@B 电汇telegraphic transfer (T.T)
3=Uy t v7hw% 9(= oxI?7dy5 i;Kax4k 邮汇postal order||postal note (Am.)||post office order||money order
$n47DW& +`$$^x BT$Oh4y4 MIiBNNURX 本票promissory note (P/N)
Z@*!0~NH=4 O OABn* 79o=HiOF99 Qs#;sy
W@~ 押汇负责书||押汇保证书letter of hypothecation
i]@k'2N @FF{lK?[
;"RyHow +n%8*F& 副保||抵押品||付属担保物collateral security
NMC0y|G s%~Nx3, PJ<qqA`! Be^"sC 担保书trust receipt||letter of indemnity
E]a;Ydf~ {utnbtmu utn,`v +^AAik<yl 承兑||认付acceptance
i],~tT|P F,K))325 6g#E/
{kQw Tks1gN^^ 单张承兑general acceptance
,K30.E 376z~ b=Ektq %503<j 有条件承兑qualified acceptance
j+gh*\:q l0ZK) )"2eN3H/ mjk<FXW 附条件认付conditional acceptance
JP^x]t: Qs8yJH`v id`RscV] +t
Prqv"( 部分认付partial acceptance
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