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。
rP=!!fC1; 会计报表statement of account
7H=^~J tK$x=9M "V>7u{T <r1N6(n 往来帐目account current
jl:dKL@ OGC|elSM G.}Ex!8R7_
4 <&8`Q 现在往来帐||存款额current accout
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a 销货帐account sales
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共同计算帐项joint account
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M5<1J 3cp"UU}. 未决帐项outstanding account
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J=^=F# 贷方帐项credit account||creditor account
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F gRJ& =}G `i** 'x-PQQ 借方帐项debit account||debtor account
*Y2d!9F}Sa ZUW~ZZ7Z: jq4{UW' m9Z 3q ; 应付帐||应付未付帐account payable
kp+\3z_ Ef}rMkv <AzM~]"3 mB:I8g7 应收帐||应收未收帐account receivable
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q(D90w. L%7?o: 4~G++|NQ 新交易||新帐new account
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T 0CYm%p8! _a"\g9{%* 未决帐||老帐old account
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A sf|[oD hE-u9i w:}RS.AK 现金帐cash account
0 w"&9+kV ?1I0VA'] A3 UC=z<y >D';i\2j& 流水帐running account
27;t,Oq} k^pf)*p FafOd9>AO sQT0y(FW 暂记帐||未定帐suspense account
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过期帐||延滞帐overdue account||pastdue account
v:YW[THre D/CSR=b /&>6#3df- HDyus5g
杂项帐户sundry account
w*})ZYIUT a9ab>2G?FR ?PIOuN= o3hsPzOQx 详细帐单||明细表detail account
A22h+8yG Og`6>?>97 tZtyx;EP S-"OfWg< 呆帐bad account
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5PPV`7Xm9 Ojx1IL +jFcq:`#UG 会计项目title of account
d#N<t` +8FlDiP ta*B#2D> {XMF26C# 会计薄||帐薄account-book
pJ6Z/3] F/\w4T .`84Y "CdL?( 营业报告书||损益计算表account of budiness||business report
We#u-#k_O yWa-iHWC igp[cFN swvn*xr 借贷细帐||交验帐account rendered
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$:@ (gQ^jmZPG Kb~s'cTxIO 明细帐account stated
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)W!8,e+% $UMxO`F -MV </ 与…银行开立一户头to open an account with
|->{NUZ{ 66x>* hPhNDmL#3 'dYjbQ}~; 与…银行建立交易to keep account with
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vgSs]g d/G`w{H}y "8wRxDr+ 继续记帐to keep account
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OPR+K ? 与…有交易to have an account with
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a 作成会计帐||有往来帐项to make out an account with
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V@C|*A 清算||清理债务to make up an account
0x!XE|7I 0[@9f1Nk4 ]w.:K*_= t>QAM6[ 清洁帐目||与…停止交易to close ones account with
vr<6j/ty :B?XNo E(A7D XzbR [Q&{#%M 结帐to close an account
`JyTS~v$ TQDb\d8,f 5K13 jy`jxOoG~Z 清理未付款to ask an account||to demand an account
TSXa#SKp W8j)2nKD "h'0&ZP~_ 7q*L-Xe]k 结清差额to balance the account with
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\7N R qepsR/0M 清算to settle an account||to liquidate an account||to square an account
+v:t v]|^.x: 3+_? /}< y*A#}b*0 审查帐目||监查帐目to audit an account
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z"8%W?o> 检查帐目to examine an account
[uP_F,Y/ (KR$PLxDK -M}#-qwf S0nBX"$u 转入A的帐户to charge the amount to As account
pOQ'k>! 9,=3D2x& 0qXd?z$ v#
ab2 以计帐方式付款to pay on account
l`8S1~j vR<Y1<j .|XIF tbD>A6&VM} 代理某人||为某人on ones account||on account of one
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=Sf 为自己计算||独立帐目on ones own account
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Rbx34 mDz{8N9<FG (y%}].[bB 由某人收益并负风险on ones account and risk||for ones account and risk
<w UDcF IBWUXG; P.mz$M ,-^Grmr4M 由某人负担for ones account||for account of one
8<ZxE(v An cmSi rLO1Sv :iJ+ImBpK 按某人指示||列入某人帐户by order and for account of one
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MJ 7?<.L rtf\{u9 }g :&ir5xHS 列入5月份帐目for May account
V8ka*VJ(B j#d=V@=a 9 lE[oAC W]MKc&R 编入某中帐项下to pass to the account of||to place to the account of
\xG>>A% @Z> {/ aP^,@RrL B}_*0D 寄出清算书to send in an account||to send in render an account
Xh"JyDTj3 7K3S\oPej 4E]w4BG) 1o\P7PLe 支票薄cheque book
>aXyi3B r'xZF~}k"~ Rhh5r0 \5 ,.[T]37 支票陈票人cheque drawer
D@ut -J(. f*KNt_|: K|nh`r ZaJg$ 持票人cheque holder
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r.Os 不记名支票cheque to bearer||bearer cheque
6Mu_9UAl` RGFanP y}5V3)P 9/3gF)I} 记名支票||认人支票cheque to order
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X!Ag7^E 到期支票antedated cheque
+{U0PI82 <$bM*5sHF> 9jq}`$S{ )90 Q 未到期支票postdated cheque
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%%n'xmm ;hb;%<xqT _b8&$\> \6o%gpUkD 保付支票certified cheque
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$ n{sF'n</ 未获兑现支票,退票returned cheque
0Oy.&C T 2noKy}q A|>~/OW=@ 8,iBG! RF 横线支票crossed cheque
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6;s.%W _8x:%$ Tbf't^Ot$ 普通横线general crossing
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v?Dc3 特别横线special crossing
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RB+ v2=Iqo 9e|-sn 空白支票blank cheque
N{oi }i6 u5D@,wSNz dH:z_$Mg SSG57N-T 失效支票,过期支票stale cheque
B(tLV9B3Q [Q"*I2& cGF_|1` 0u[Vd:()v( 普通支票open cheque
9C&Xs nk |v,%!ps wW2b?b{*Z XC44]o4jx 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
Jr|"QRC P5$d#Y(= ]q!,onJ }%e"A4v 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
K"Vo'9R[_ %L;z ~C iCd$gwA>F &CP0T:h 支票换现金||兑现to cash a cheque
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78 wJ.?u]f@ =QdHji/sB `FS)i7-o6 清理票款to clear a cheque
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xLd nV`n=x ~x67v+I 保证兑现to certify a cheque
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h4#fZ\N 填写支票数额to fill up a cheque
)|52B;yZx ?a)X)#lQ cf\PG&S ".0~@W0 支票上划线to cross a cheque
{T;A50 v67utISNI {?X#E12vf qH1k 开发支票to make out a cheque
^wnlZ09J 6Bv!t2 }uZtAH| 3)D' Yx 签发支票,开立支票to draw a cheque||to issue a cheque
^)i5.o\ gteG*p i n,,hE_ VIIBw 透支支票to overdraw a cheque
;dC>$_P? LUPh!)8 Z}X oWT2f W#|30RU.G 背书支票to endorse a cheque
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J1f: U3UKu/Z x6n( BMr 请付票款||清付票款to pay a cheque||to honour a cheque
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m[ 支票退票to dishonour a cheque
d17RJW%A a9f!f %9 !sTOo ejFGeR 拒付支票to refuse a cheque
jH5VrN*Q 1\t# *N Y5dt/8Jo ~8oti4 拒付支票to stop payment of a cheque
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dA-dN hXAgT!ZD 提示要求付款to present for payment
)2pOCAjL2 _VjfjA<c8 \Fh#CI a+-X\qN 见票即付持票人payable to bearer
xr*%:TwCta <2.87: {M_*hR;lL *UerLpf 支付指定人payable to order
$.5f-vQp _ArN[]Z 9Z[EzKd<~' }CM</ 已过期||无效out of date||stale
/#FU" `GpOS_; Xn%ty@8 uY_vX\;67z 请给出票人R/D||refer to drawer
}G/#Nb) VG=mA4Dd %"jp': 78MQoG< 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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RV_(T+ r3}Q1b& dSP~R 文字与数字不一致words and figures differ
G~+BO'U9'G }x~1w:zHd G u4mP 1;E^3j$ 支票
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(DnrJ.QU}t 时间已过account closed
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Kf ^o8o 0XzrzT"& ~u.((GM 更改处应加盖印章alterations require initials
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dRGgiQO 时间已过effects not cleared
\'Z^rjB L60Sc #*tWhXU Vb++K0CK 停止付款payment stopped
}~O`(mnD}K .l:x! ~gi,ky^! P 5_l& 支票毁损cheque mutilated
?.~hex#M@ y?-zQs0 9`FPV`/ )Kbz gmLr 汇款||寄钱to remit||to send money
Oh'C[ 50R&;+b Ls2g#+ INF}~DN] 寄票供取款||支票支付to send a cheque for payment
\\(3gB.Gd {x\lK; tPz!C&.= gNaB^IY 寄款人a remitter
&57s//PrX YsA., B(ZK\] mGC! 7^_D` 收款人a remittee
sIz*r Gz I=c}6 RA3!k&8?# LQ{z}Ay 国外汇票foreign Bill
SLjSNuOP P+gYLX8 P>wTp) %|o2d&i 国内汇票inland Bill
caD| *.b ~ \o
hH m[$pj~<\ S7kZpD$ 跟单汇票documentary bill
;-"'sEu} TO]7 %aB AD@-H0Y uD8,E!\ 空头汇票accommodation bill
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Ni` BWev(SF{Ny b75en{aDi* 改写||换新票据renewed bill
%"=qdBuk )Q)H!yin P0O=veCf 0`~#H1TK 即期汇票sight bill||bill on demand
D&/~lhyNZ <wj}y0( ,cwjieM 3c[< #]8S …days after date||…days after date…日后付款
Tq,xW ~7O.}RP0 <:!;79T\ GI[XcK^*w …months after date||…months after date…月后付款
oBI@.&tG} ]]!&>tOlI 9 =zZ,dg PsOu:`=r 见票后…日付款…days after sight||…days sight
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N !d WP ~]pduT ^w+)A;?W !v?WyGbUg 见票后…月付款…months after sight||…months sight
z8*{i]j bX'.hHR $I4:g.gKpG $G D@e0 同组票据set of bills
tJ9-8ZT* Q/y"W,H# JzZ@Z8%a; y25L`b 单张汇票sola of exchange||sole of exchange
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i&k 远期汇票usance bill||bill at usance
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*W l= Y9ipy_@_? :7DXLI|L#? `71(wf1q[f 长期汇票long bill
L)-1( e<x s%Ir h;Bs Lf0Wc'9{ zOsk'ZE& 短期汇票short bill
'l&bg 8K9 #J|DW C!#d gf^XqTLs SioP`*,} 逾期汇票overdue bill
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=lx% 宽限日期days of grace
-E,p[Sp R~! md b5t:">wC z=pGu_`2 电汇telegraphic transfer (T.T)
; wKsi_``@ 5rUDRFO6 :WHbwu,L$ $4u8"n e) 邮汇postal order||postal note (Am.)||post office order||money order
P{%R*hb] TM<;Nj[*n I`4k5KB; CaqqH`/E4 本票promissory note (P/N)
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T)tf!v3v p$_X\,F 2{I+H'w8: 押汇负责书||押汇保证书letter of hypothecation
f0]`TjY 'RzzLk|$ 5KRI}f vuO~^N]G 副保||抵押品||付属担保物collateral security
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n,$Z,G#K 担保书trust receipt||letter of indemnity
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RO. +hUz/G+3 \Ws$@J-M JsV-:J 承兑||认付acceptance
&LDA=B 0p[-M`D ;`:A(yN]T %w#8t#[,6 单张承兑general acceptance
\oy8)o/Gb YW'l),Z {<L|Z=&k` X}G3>HcP 有条件承兑qualified acceptance
r(DW,xoK0 2R>!Wj'G+o |[/'W7TV%? X-}]?OOs 附条件认付conditional acceptance
#Pe|}!)u 8Y&_X0T| @lTd,V5f MHF7hk ps} 部分认付partial acceptance
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