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。
gi::?ET/. 会计报表statement of account
># FO0R i2or/(u` WNkAI9B S5eQHef 往来帐目account current
0{ovLzW M[5zn 76[O3% ?#@JH 现在往来帐||存款额current accout
5.J$0wK'6 Xrnxpp!#^D @;>TmLs :[gM 5G 销货帐account sales
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x\+j (>m3WI$d MRvtuE|g 共同计算帐项joint account
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jKV,i? ;^)(q<] 未决帐项outstanding account
EUdu"'=4a tN|sHgs G!~[+B \LB =_W$ 贷方帐项credit account||creditor account
RYMOLX84 \XR%pC
^ri?eKy.-g 9OB[ig 借方帐项debit account||debtor account
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;t aK'`yuN DKL< "#.7 应付帐||应付未付帐account payable
xw-x<7 [T', ZLR| 4VE7%.z+ gx&BzODPd0 应收帐||应收未收帐account receivable
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Fq bu"R2~sb c }>:>^ 新交易||新帐new account
8:,E=swe gkUG*Zw CQfrAk4mu q#B^yk|Y 未决帐||老帐old account
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?/ >`DbT:/< 现金帐cash account
Fz7(Kuc TDg#O!DUF 0N.tPF} WAiEINQ^) 流水帐running account
P8.tl"q 10dVV[= ,J?Hdy:R Sv.z9@S 暂记帐||未定帐suspense account
S1^u/$*6 wL,b.] sqHvrI '>>
IMF 过期帐||延滞帐overdue account||pastdue account
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GqhnE> VY8p[` #5O'XH5_ 杂项帐户sundry account
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N!DAn\g V#!ihL/> 详细帐单||明细表detail account
qOz,iR?} p8y_uNQE +uW$/_Y$ &NV[)6! 呆帐bad account
{e[S?1t=l [@[!esC vBsd.2t~ _GK^ 7}u 会计项目title of account
Y-&r_s_~ +NPk9jn ^[XxE Lx ]@1YgV 会计薄||帐薄account-book
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\c' 营业报告书||损益计算表account of budiness||business report
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a1` TCp!4-~, 0Mt2Rg} 借贷细帐||交验帐account rendered
qie7iE`o ~\/>b}^uf' ?RvXO'm l |x["fWK 明细帐account stated
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( v vlfL*f #(h~l> r ?UQVmE& 与…银行开立一户头to open an account with
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ToC 与…银行建立交易to keep account with
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y ( gO ?-0 继续记帐to keep account
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|0 GmtMA| g}IdU;X$NT 与…有交易to have an account with
Dqe)8 r &/=>:ay+# b>E%&sf o^4qY 作成会计帐||有往来帐项to make out an account with
>1a-}>r u#%Ig3 .=rv,PWjZ hSaS2RLF 清算||清理债务to make up an account
2ko7t9y& +%X_+9bd # j*$ `W; mc|T}B 清洁帐目||与…停止交易to close ones account with
c }ivYH?`w SDiZOypS qyUcjc%[ 'LFHZ&- 结帐to close an account
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6D<Up'K )(*A1C[ 9~zh]deH BzF.KCScs 清理未付款to ask an account||to demand an account
cGkl=-oQ' hiaj!&+Q <?52Svi}} t2p/NIn 结清差额to balance the account with
Q6,rY(b6 qh0)~JL4 Yc=y Vh p1v:X? 清算to settle an account||to liquidate an account||to square an account
!W^2?pqN 7EY~5U/4 GWjKZ1p oF.Fg<p( 审查帐目||监查帐目to audit an account
pW:h\}%`n 0o At=S H24g+<Tv :m5&
i& 检查帐目to examine an account
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="@W)"r 转入A的帐户to charge the amount to As account
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O\I7m ;DC0LJ 以计帐方式付款to pay on account
?MKf=!w <B`}18x ||`w MWq dwrc"GK!o 代理某人||为某人on ones account||on account of one
\2_>$:UoV -J[zJ4z# Cb=r 8C /T#<g: 为自己计算||独立帐目on ones own account
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hNDhee`%6 C$*`c6R 8S]Mf*~S' 由某人收益并负风险on ones account and risk||for ones account and risk
Da-F(^E hp-<8Mf G]P4[#5 FAM`+QtNw 由某人负担for ones account||for account of one
=#BeAsFfO y{u6t 3 /lr RbZ C| Mh<,~E 按某人指示||列入某人帐户by order and for account of one
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E m*i~Vjxj-m KNY<"b U&u7d$AN P 列入5月份帐目for May account
Ub3,x~V $)n{}8^ LWVO%@)w H5&>Eny 编入某中帐项下to pass to the account of||to place to the account of
|o!<@/iH= tH_#q"@) 44%H? ,d _'I9rGlx3 寄出清算书to send in an account||to send in render an account
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# 3M%EK2 , e3S6+H),I 支票薄cheque book
Phb<##OB "*7I~.7U(* 4aV3x&6X DVB:8"Bu 支票陈票人cheque drawer
xje{kx# b%oma{I=.c >hQR ise@,[! 持票人cheque holder
..~{cU4Tt =x7ODBYW^ 66|lQE&n Rw/G =zV@2 不记名支票cheque to bearer||bearer cheque
qb" ! Ey6K@@% "Q/3]hc. I?fE=2}9 记名支票||认人支票cheque to order
[;?^DAnK2 Yt#($}p i44:VR| EXBfzK)a 到期支票antedated cheque
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+ 未到期支票postdated cheque
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0)P18n"$ 保付支票certified cheque
VKs\b-1 CD[7h ^#=L?e NNfCJ| 未获兑现支票,退票returned cheque
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横线支票crossed cheque
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:d q@\_q! )ld7^G [-CG&l2?L 普通横线general crossing
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}Sh-4:-D 2Z97Tq 特别横线special crossing
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9k ew"Fr1UGYZ 空白支票blank cheque
(]V.#JM $YC~02{ oF>GWstTR q-RGplx 失效支票,过期支票stale cheque
Yn#8uaU H|!s. 6,7omYof 7*5ctc!dG 普通支票open cheque
D#$gdjZ m3WV<Cbz xC{NIOYn' |HEw~x<= 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
N\fT6#5B x L BG}C %b?Pas
f. k|_2aQ02 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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&wO. c]]F`B 6Te}"t> 支票换现金||兑现to cash a cheque
Y;w]u_ [v`4OQF/ cDx^}N! Qx6/QaS? 清理票款to clear a cheque
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i? 保证兑现to certify a cheque
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!f| caP 填写支票数额to fill up a cheque
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~I,i V\ "5<>+O 支票上划线to cross a cheque
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qR#` 2X*<Fma3C k)s 7Ev* 开发支票to make out a cheque
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^bRd `VsGa 签发支票,开立支票to draw a cheque||to issue a cheque
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cb#fl 透支支票to overdraw a cheque
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{ 9 ".o, "o3"1s>d{ 背书支票to endorse a cheque
\zU5G#LQ 6W=:`14 Bs?F*,zDJ E5 oD|'=WA 请付票款||清付票款to pay a cheque||to honour a cheque
u`@f~QP0 3(+#^aw \NU[DHrMP $0}bi:7 支票退票to dishonour a cheque
r6JkoPMh MjB[5:s j\f$r,4 N| Pm|w*? 拒付支票to refuse a cheque
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~ <UJJ],)^1A 拒付支票to stop payment of a cheque
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6 kA!(}wRL 提示要求付款to present for payment
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$ WN+Jf _a$DY,; *t{c}Y&@ 见票即付持票人payable to bearer
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zoc"' %:KV2GP rs Uw(K^ <C%-IZv$ 支付指定人payable to order
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@O}j:b 4V|z)=)A 已过期||无效out of date||stale
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u/Qa:H_{ *}ee"eHs 请给出票人R/D||refer to drawer
jne9=Als5 ]H#Rm#q ZT"|o\G^Q <nTmZ-; 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
Xm:=jQn <ytKf<a%e ?lDcaI>+n *rcuhw"^b# 文字与数字不一致words and figures differ
Pgw%SMEp >xV<nLf/ /~l/_Jct@G * \o$-6<
支票
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mERrcY Y{ 时间已过account closed
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e])m( QHs:=i~VH 0*Km}?;0- 'SU9NQS 更改处应加盖印章alterations require initials
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jUJTcL 时间已过effects not cleared
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O%2s 6+$d %rDmW?T R_>TEYZ 停止付款payment stopped
q"+ q HM@}!6/s 52MCU l =F%wlzF: 支票毁损cheque mutilated
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W-NS~y 汇款||寄钱to remit||to send money
I,<>%Z|' RZd4(7H=q rX!+@>4_L =WmBpUh 寄票供取款||支票支付to send a cheque for payment
]~\SR0 pcuMGo-# n4vXm N{^>MRK=5 寄款人a remitter
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Q2;*| 收款人a remittee
X40la_[. Tw`c6^%^y rKzv8d )iEa2uJ 国外汇票foreign Bill
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KkdG.c' 国内汇票inland Bill
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#Xy0u }_a+X 跟单汇票documentary bill
Q(=Vk~v .*EOVo9S lPRdwg- QN5yBa!Wz 空头汇票accommodation bill
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NVO9XK $Yx6#m}[M 原始汇票original bill
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>*;} Y7*(_P3/ 9n>$}UI\ 改写||换新票据renewed bill
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即期汇票sight bill||bill on demand
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Ar …days after date||…days after date…日后付款
z:Xj_ `p )l+XD I 0|+>A?E}E n!0${QVnS …months after date||…months after date…月后付款
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mnI 见票后…日付款…days after sight||…days sight
LPEjRG, GXOFk7> P]pmt1a ]j& FbP)3 见票后…月付款…months after sight||…months sight
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//\ds71h Dk)@>l:gI, 5Y(r\Dd 同组票据set of bills
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?QsP 单张汇票sola of exchange||sole of exchange
GN\8![J 7*zB*"B'1t OOCQsoN n_<mPU 远期汇票usance bill||bill at usance
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长期汇票long bill
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n 短期汇票short bill
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U#9 48wDf_<f5= 逾期汇票overdue bill
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x{Q.l Oc7 >S.1 Xa4GqV9M/- 宽限日期days of grace
s>T`l h]qT1(I 'KSa8;:=C LRWOBD 电汇telegraphic transfer (T.T)
aw1P5aPmX $9G3LgcS hQJo~'W= >W'j9+Va 邮汇postal order||postal note (Am.)||post office order||money order
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Y.){d!l Ru:n~77{ 本票promissory note (P/N)
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1( 押汇负责书||押汇保证书letter of hypothecation
LaDY`u0G% ` "B^{o n<E.Em1 <_t5:3HL 副保||抵押品||付属担保物collateral security
rw&y,%2 =qw&dwIQ w}d}hI Y:wF5pp; 担保书trust receipt||letter of indemnity
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6\ 3g;T?E J2'K?|,m 承兑||认付acceptance
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ii{S 单张承兑general acceptance
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N<5JQql 有条件承兑qualified acceptance
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C_|gd 附条件认付conditional acceptance
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5$O V/ +Jc(N 部分认付partial acceptance
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