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。
zY-?Bv_D 会计报表statement of account
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#&z'?x^a 58`Dcx,yJ 往来帐目account current
e. E$Ej]w d*@K5?O. ldRq:M5z 5*Dh#FRp 现在往来帐||存款额current accout
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y?+H1 0a,B&o1 p`!<yq2_ 'mF&`BN}b 销货帐account sales
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共同计算帐项joint account
|F qujZz S]4!uv^y 1] .m4vC zIr-Rx'dL^ 未决帐项outstanding account
SR<W3a\ ?-<>he NZ+TTMv 'S9jMyZrZ 贷方帐项credit account||creditor account
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借方帐项debit account||debtor account
SI=7$8T5=5 N7)K\)DS!z c;n\HYk {Z>Mnw"R 应付帐||应付未付帐account payable
]7q|) S\ y6H`FFqK L;6{0b58$ :1v.Jk 应收帐||应收未收帐account receivable
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Z0 }z2[w@M 新交易||新帐new account
7b8y _Y)Wi[ Q0g^% L9!\\U 未决帐||老帐old account
c&PaJm zkd^5A; ` 5d-rF:# $Xs`'>," 现金帐cash account
D&DbxTi 0E@*&Ru ^bLFY9hSC n-OQCz9Xl 流水帐running account
6yC4rX!a ghTue*A E+$D$a e^N}(Kpy 暂记帐||未定帐suspense account
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过期帐||延滞帐overdue account||pastdue account
lx> ."rW S.?DR3XLc h&rZR`g Tz&h[+ 6` 杂项帐户sundry account
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d JE 详细帐单||明细表detail account
OMBH[_ 1R7tnR@[u /E:BEm! wVc^l 呆帐bad account
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会计项目title of account
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$ 1jpft3*x TYCjVxfu$ 会计薄||帐薄account-book
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y,m7%L SF da?> fm!\**Q1 s@6Jz\<E 营业报告书||损益计算表account of budiness||business report
oqzWL~ ,Kt51vG i e`Co =' MSB/O. 借贷细帐||交验帐account rendered
*&hbfsP: ,;f5OUl?[ `O`MW} c ARG8\qU 明细帐account stated
'X`W+=T$ 7}`FXB yet~ Lyit`j~yH 与…银行开立一户头to open an account with
{BgJ=0g? Mh{>#Gs X8wtdd]64 tYhcoV 与…银行建立交易to keep account with
qqys`. 45OAJ?N pF(6M3>IN }'K-1: 继续记帐to keep account
%pqB/ +,TrJg Qj$w7*U U2v;GIo$yU 与…有交易to have an account with
c0;rvw7 "2p\/VfA hE<Sm*HU E()%IC/R 作成会计帐||有往来帐项to make out an account with
n~ 0MhE0H CTxP3a9] YOUB%N9+ C~C`K%7 清算||清理债务to make up an account
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:6/$/`I0W qh6rMqq 清洁帐目||与…停止交易to close ones account with
|dDKO i1'G_bo4F7 ;lfv.-u:< y|zIuI-p 结帐to close an account
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ko8 &gUa^5'# 清理未付款to ask an account||to demand an account
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Hn#c3o 结清差额to balance the account with
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$T 6 G*jq5_6 L27WD m^) 清算to settle an account||to liquidate an account||to square an account
b=U3&CV9 sZ;Gb^{Z DIJmISk X*:,| 审查帐目||监查帐目to audit an account
vVrM[0*c Od:-fw H6Bw3I[ S_ UAz 检查帐目to examine an account
\Hf/8!q YBR)S_C$_ $15H_X*! 0s\ -iub=d 转入A的帐户to charge the amount to As account
`xx3JQv[ @|bJMi "a3?m) l(}MM|ka 以计帐方式付款to pay on account
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Jvc 代理某人||为某人on ones account||on account of one
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ST;o^\B B2'TRXIm1U 为自己计算||独立帐目on ones own account
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5^C 由某人收益并负风险on ones account and risk||for ones account and risk
]!~?j3-k Q M ?AX:0 /oLY\>pD 8n-Xt7z 由某人负担for ones account||for account of one
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Bx- |0?v4%g 72.Msnn 按某人指示||列入某人帐户by order and for account of one
BW}M/ >(wQx05^D 3vjOfr` ?Zsh\^k.g 列入5月份帐目for May account
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q"y9 zSU,le 编入某中帐项下to pass to the account of||to place to the account of
k_ywwkG9lU E*wG5]at I,`;#Q)nx T93st<F=R 寄出清算书to send in an account||to send in render an account
YOj&1ymBZ odC"#Rb cofdDHXfQI ?6{g7S% 支票薄cheque book
BzkfB:wr gIusp917 DwZRx@ |WEl5 bNc3 支票陈票人cheque drawer
G%;>_E \E<Qi3W>* dr+(C[= hayJgkZ' 持票人cheque holder
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cLbJ u'Q82l&Y _cj=}!I 不记名支票cheque to bearer||bearer cheque
i$Kx@,O8t <hiv8/)? H{,1-&>| l|E4 7@# 记名支票||认人支票cheque to order
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\ V$O 6m|q HLG5SS7 .P/0`A{& 到期支票antedated cheque
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WZPj?ou`G 未到期支票postdated cheque
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_$5DK%M} dE_"|,: 保付支票certified cheque
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' X[1D$1Dvw 未获兑现支票,退票returned cheque
kp* ! ]@<VLP? 3S]QIZ1 strM3j##x 横线支票crossed cheque
oH?:(S( E;x-O)(& G9LWnyQt O6)Po 普通横线general crossing
+6P[TqR 4g8o~JI:v b @0=&4 /.CS6W^z 特别横线special crossing
TK[[6IB +y8Y@e}> -6s:D/t1' :i& 9}\|, 空白支票blank cheque
xH{-UQ3R a^@.C5 \G>C{v; `iM%R3& 失效支票,过期支票stale cheque
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5 普通支票open cheque
l5Ko9CG 8a)Brl}u dVj2x-R) fuv{2[NV 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
Q2r[^Z >!s<JKhI 1G5 AL2 -d#08\ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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ii 支票换现金||兑现to cash a cheque
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'v`! (?R!y - 清理票款to clear a cheque
pC,[!>0g8 rDbtT*vN {cOx0= Q c&Y|]p" 保证兑现to certify a cheque
MQx1|>rG gggD "alDx .x,y[/[[) {\0V$#q 填写支票数额to fill up a cheque
4jTO:aPh_ r|4D.O] BQ Vro;#Jc fv+ET:T% 支票上划线to cross a cheque
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/X] G>0d^bx;E B!x#|vGXL 开发支票to make out a cheque
YlbX_h2S" v/rBjUc+X CE96e y ,m?V3xvq 签发支票,开立支票to draw a cheque||to issue a cheque
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dr\l5pWQ G6a 2] ZJZSt% r kOD=H-vSi 透支支票to overdraw a cheque
(:OMt2{r _3 oo%?} =O0A(ca"g \UZGXk 背书支票to endorse a cheque
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Fb 请付票款||清付票款to pay a cheque||to honour a cheque
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p:| ^-q{:lx !;*flr`/ 83R s1}* 支票退票to dishonour a cheque
d;l%XZe P:.jb!ZU z/4<x?}+hE 6}N`YOJ. 拒付支票to refuse a cheque
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拒付支票to stop payment of a cheque
V;MmPNP| $zCCeRP %M1l[\N 8j70X <R 提示要求付款to present for payment
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N7lg6$s Aj "A+7G5 ANBuX6q 见票即付持票人payable to bearer
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C+l 支付指定人payable to order
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tH/P &v((tZ bLG7{qp 已过期||无效out of date||stale
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Fb e`={_R{N 1T|")D jnOnV1I" 请给出票人R/D||refer to drawer
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/|! }hg=#* #2U# h-vI 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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'n'X| 文字与数字不一致words and figures differ
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P$ 支票
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yW'{Z]09 9FSa=<0wE -JEPh!oTt {0F/6GwUC 更改处应加盖印章alterations require initials
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&Wa3/mWK 时间已过effects not cleared
<B|b'XVH2 ]QJ5JtD- t^MTR6y+8 D>{`I' 停止付款payment stopped
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j"~"-E(79 {jYVA~.|Z 汇款||寄钱to remit||to send money
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#74c'+ 寄票供取款||支票支付to send a cheque for payment
C=oeRc'r1W l:@=9Fp> pJe!~eyHm C;:=r:bth 寄款人a remitter
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6(>6- DRRQ]eK0 收款人a remittee
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xk 国外汇票foreign Bill
kdGq\k, %`s#p` Ol1 TDk[,4 mgH~GKf^ 国内汇票inland Bill
V0A> + ]SAY\;,_ I@VzH(da\ e}{#VB< 跟单汇票documentary bill
AEj%8jh qY%|Uo jcJ@A0] pe,y'w{ 空头汇票accommodation bill
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; 原始汇票original bill
.'66]QW gp$]0~[tO rd%uc~/ <f:(nGj 改写||换新票据renewed bill
_(m455HZ Yg5o!A o8:9Yjs )d3C1Pd> 即期汇票sight bill||bill on demand
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F,rOb ;TDvk]: 4w9=z, …days after date||…days after date…日后付款
hunlKIg E83$(6z rkWy3X{%2< ex~"M&^ …months after date||…months after date…月后付款
W!" $g Xsanc@w)^C $D65&R WQCnkP 见票后…日付款…days after sight||…days sight
$;=^|I4E p)Q5fh0- QhTn9S:D OB=bRLd.IR 见票后…月付款…months after sight||…months sight
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ITYk 5G'2 Wby'# i4> M 5FB3w48 同组票据set of bills
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E*T6kp^b gIRZ kT` 单张汇票sola of exchange||sole of exchange
ncUhCp?' ^FNju/b N@Ap|`Ei $aT '~|? 远期汇票usance bill||bill at usance
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] m7A3i<6p 长期汇票long bill
U. <c#S vnbY^ASdw e$QMR.' OUN~7]OD% 短期汇票short bill
46l*ui_ leSBR,C p[|V7K'Z )Mflt0fp 逾期汇票overdue bill
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_8Oh 宽限日期days of grace
I%[Tosud< aRn""3[ P9`CW ]CU)#X<J 电汇telegraphic transfer (T.T)
F|VHr@% ZV5IZ&V! 7r(c@4yPI d"3x11| 邮汇postal order||postal note (Am.)||post office order||money order
(IHR {m d{WOO)j Y nTx)uW X?r$o>db 本票promissory note (P/N)
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K]m6u} P?8$VAkj 06pY10<>X 押汇负责书||押汇保证书letter of hypothecation
S n~P1C \G/ZA) t #QOb[9(Tu( 0iMfyW: 副保||抵押品||付属担保物collateral security
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b \Yv44*I` 1v|0&{lB R5},E 担保书trust receipt||letter of indemnity
t >64^nS \\oa[nvL~ RWDPsZC %6V=G5+W 承兑||认付acceptance
u1z!OofN> 51AA,"2[_ %vG;'_gMB 7Y4D9pw 单张承兑general acceptance
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U~zy;MT :.-KM7tDI1 m60hTJ?N) 有条件承兑qualified acceptance
h,fahbH- jW| ,5,43 c~\^C_ mxc^IRj 附条件认付conditional acceptance
S!R(ae^} Q"LlBp>t|# &MrG ,/ tg%Sn+: 部分认付partial acceptance
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