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。
w-P;E!gTt 会计报表statement of account
jQ3&4>g j Nn-EtM0w _3zJ.% ~ugH2jiB 往来帐目account current
6[\1Nzy> #Q$e%VJ(c1 n*r Xj{Kt u-@;Q<v$ 现在往来帐||存款额current accout
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Tl6] NfND@m{/ 销货帐account sales
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(0< E'^ny4gL 共同计算帐项joint account
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Qb8Z+7 (&Mv!6] 未决帐项outstanding account
Zx^R -9 vQ8$C 3 ~T!D:2G qJ[wVNHh! 贷方帐项credit account||creditor account
qAi:F=> X uoTc c|Kc uLr-!T z[l_<`J$9 借方帐项debit account||debtor account
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j# 应付帐||应付未付帐account payable
L'O=;C"f x\ 8gb#8 u3\_![Jt? ';LsEI[ 应收帐||应收未收帐account receivable
0Ok[`r` F&HvSt}l5 ?dmwz4k0 7>f)pfLM 新交易||新帐new account
vHN/~k# 2XyC;RWJ% oxLO[js +de5y]1H,| 未决帐||老帐old account
.J?RaH{i |Elz{i- c*",AZ>U ihD|e& 现金帐cash account
p+V::O&&r F41g Mg U04)XfO;] ~*L@|? 流水帐running account
w:2yFC = Q"(9[Az L#fS P gB0Q0d3\G, 暂记帐||未定帐suspense account
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cH) 过期帐||延滞帐overdue account||pastdue account
Kir|in)r0 :<uCi\9( zKGr(9I 1~vv<`- 杂项帐户sundry account
5;A=8bryU n"<'F4r rLcXo%w :fQN_*B4@4 详细帐单||明细表detail account
2>.>q9J( %3T:W\h RY*yj&?w[ '8b=4mrbH 呆帐bad account
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1wW4bg 5 mWuhXY^Q E#n:d9WA: 会计项目title of account
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qd [Rzn> aWb5w 会计薄||帐薄account-book
8\[qR_LV y|YhDO HK<oNr.d52 cX5t x] 营业报告书||损益计算表account of budiness||business report
qb5IpI{U O9Yk5b; 0!`!I0 CxVrnb[`q 借贷细帐||交验帐account rendered
cQ/T:E7$` -ha[xM05 RueL~$*6.~ dZ\T@9+j+ 明细帐account stated
IFWP&20 'deqF|Iox .T}S[`Yx5 qFjnuQ,w 与…银行开立一户头to open an account with
="]y^&(L( m ,TYF dH0wVI<z =eG:Scoug? 与…银行建立交易to keep account with
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p [RHji47 YR$d\,#R 继续记帐to keep account
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4~C0z ,U'E!?=:VS 与…有交易to have an account with
$-f(.S xsXf_gGu !,PoH WG3 .qLH% 作成会计帐||有往来帐项to make out an account with
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[iP z=VL|Du1OT -44''w?z 清算||清理债务to make up an account
I`EgR?5 ` %ck/ Z Toc="F`SW :KJZo,\ 清洁帐目||与…停止交易to close ones account with
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[n# t~FOaSt nD;8)VI'I JZB@K6 ~dO 结帐to close an account
/h73'"SpDy @60/IE{-v D[}qhDlX kc70HrG 清理未付款to ask an account||to demand an account
7 {#^zr 1\+d 5Q0 $qj||zA I%31MU9 结清差额to balance the account with
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g^oy^~ n:[GK_ 8?&u5 .[4Dvt|>6 清算to settle an account||to liquidate an account||to square an account
tXnD>H YV Fr ryZe= iu6NIy7D yjxv D 审查帐目||监查帐目to audit an account
F%>`?NG+c p-o!K\o-1 AVbGJ+ j-j,0!T~b 检查帐目to examine an account
|v%xOl wsLfp82 fbK`A?5K 9n[ovX 7n! 转入A的帐户to charge the amount to As account
1 ojy_ /xcl0oe( n:wZL&ZV0 )j>BvO 以计帐方式付款to pay on account
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k+(Ccl [Vaw$c-+[y 代理某人||为某人on ones account||on account of one
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e J ]#VNZ#(" g x~fZOF_ 为自己计算||独立帐目on ones own account
J_PbRb d=_Wgz,d =^LX,!2zp{ V;#bcr=Z<J 由某人收益并负风险on ones account and risk||for ones account and risk
wNgS0{}&` _<i*{;kR6 u9}k^W)E Hs~u&c 由某人负担for ones account||for account of one
>1n[Y- r ;<=B I! NJ{M-K%> e):rr* 按某人指示||列入某人帐户by order and for account of one
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) r g$2)z1 列入5月份帐目for May account
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#%17} h^}r$k_n 编入某中帐项下to pass to the account of||to place to the account of
c$>$2[*= ZOK,P &gL &@';, |4@su"OA 寄出清算书to send in an account||to send in render an account
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jo_wBJKE _s_%}8o XPt<k&o1, 支票薄cheque book
d;$<K mw*BaDN@Q *N;# _0)/ UpU2H4 支票陈票人cheque drawer
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m dSkW[r9Z%l 持票人cheque holder
=V@5W[bV -$[o:dLO i.e1?Zk1 d/k70Ybk 不记名支票cheque to bearer||bearer cheque
DhAQ|SdCf .cV<(J 5o ,/=Fm x@ZxV*T^ 记名支票||认人支票cheque to order
o"Dk`L2 U;7Cmti" XPhC*r J\BTrN 7 到期支票antedated cheque
hw@ `Q@ DO #!ce Wy[Ua#Dd R3;,EL{H& 未到期支票postdated cheque
._uXK[c7P BJ0P1vh6M \Tc<27- %q~YJ*\ 保付支票certified cheque
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横线支票crossed cheque
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?2aIz" *kmD/J $S_xrrE# 普通横线general crossing
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KlMSkdmW ,G q? 0^H"eQO 特别横线special crossing
4O TuX! 78=a^gRB b9F:X =RA8^wI 空白支票blank cheque
o =oXL2} FN$sST EO&PabZWR 3Kx&+ 失效支票,过期支票stale cheque
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e V0rS^SAF 普通支票open cheque
o9<)rUy 6T?$m7c >/r^l)`9_f UABaS(f3 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
c#ahFpsnlw 5~,/VV jkVX>*.|oy T J!d7 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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!Ojf9 6is m@Q%)sc) T3_3k.,| 支票换现金||兑现to cash a cheque
!08\w@ 1edeV48{: 0SHF 8kek ~7G@S&<PK( 清理票款to clear a cheque
SHAC(3o/e QY^v*+lr\ Izapx\GK9 e5GJ:2sH 保证兑现to certify a cheque
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=# 填写支票数额to fill up a cheque
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p<( 支票上划线to cross a cheque
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)H;1V ru 5T0w";V O-N@HZC ;bMmJ>[l- 开发支票to make out a cheque
67{3/(`x vJ a?5Jr m%p;>:"R 6p}dl>T_y 签发支票,开立支票to draw a cheque||to issue a cheque
4#fgUlV skeXsls 8%,u~ELA ?O| CY 透支支票to overdraw a cheque
2Sha&Z*CE FRR`<do5$, q=J8SvSRl (%\tE 背书支票to endorse a cheque
.!^}sp,E +FGw)>g8'm Yo^9Y@WDW LPRvzlY= 请付票款||清付票款to pay a cheque||to honour a cheque
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V+|j \:pd+8 支票退票to dishonour a cheque
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9u^ yEqG` J^xIfV~zt Tz<@k 拒付支票to refuse a cheque
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=EcUf' 拒付支票to stop payment of a cheque
rWS],q=c -S6^D/(; yq]/r=e!k 8v12<ktR` 提示要求付款to present for payment
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;1zt !`S61~gE X6SqOb\(a 见票即付持票人payable to bearer
O[|prk, ps&p| ^sb+|b $-l\&V++F 支付指定人payable to order
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p)%uR ~z&Ho 已过期||无效out of date||stale
%YV3-W8S0 3^2P7$W= Ew$-,KC[ Q|&Wcxq2! 请给出票人R/D||refer to drawer
n\'@]qG)Z4 1Uf8ef1, .N~YVul[a* /}&@1 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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Ua\<oD79] c,FhI~>R P d)<Iw^< 文字与数字不一致words and figures differ
y1*z,"dx !^_G~`r$2J q%\rj?U_ j`LvS 支票
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kO'_g1f<[ 时间已过account closed
e(~Y!:Q#O `@#,5S$ E ~h@<14c{X }\wTV*n`X 更改处应加盖印章alterations require initials
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时间已过effects not cleared
$kCXp.#k@~ <h<4R Rj eHQ3K#M# u[yUUYe 停止付款payment stopped
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}1 "F8A:tR 97~*Z|#<+ 支票毁损cheque mutilated
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y +'fdAc:5', 汇款||寄钱to remit||to send money
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J?- J^]Y`Q` Ow7}&\;^- 寄票供取款||支票支付to send a cheque for payment
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e/f)( 寄款人a remitter
_m8JU +""8aA glvtumv Tr@} 收款人a remittee
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国外汇票foreign Bill
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K[(h2& jSyF]$" 跟单汇票documentary bill
&%/kPF~< (!0=~x|Z[ 6 NJ5v+ B[R1XpB7 空头汇票accommodation bill
@'yD(ZMAz m+J3t@$ t6)wR Zk.LG Yz 原始汇票original bill
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s$t e2v[ma- 6k=ink-/ 改写||换新票据renewed bill
j+c<0,Kj `Al5(0Q -$]Tn#`Fb e Ert_@} 即期汇票sight bill||bill on demand
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^kUN_ b]NSCu*)s …days after date||…days after date…日后付款
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G0<;yL 4oF8F)ASj 7O)U(<70 C>qKKLZ …months after date||…months after date…月后付款
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NNyz$ 见票后…日付款…days after sight||…days sight
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U]-h z~/z>_y$nv 见票后…月付款…months after sight||…months sight
DFz,>DM; _d'x6$Jg XM$HHk}L; B?nQUIb: 同组票据set of bills
m q`EMOH `o6Hm pr8eRV!x zUM;Qwl 单张汇票sola of exchange||sole of exchange
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<|NP!eMsw8 远期汇票usance bill||bill at usance
S;[*5g6a&x M ]dS>W%U eU"!X9 /RuGh8qzP 长期汇票long bill
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,%#FK| L\Uf+d:&}G 短期汇票short bill
92F(Sl $ ZD1_sJ. :=BFx"Y *.0}3 逾期汇票overdue bill
/R&!92I0* 8,p nm ty|E[Ez1 'ao<gTUbu 宽限日期days of grace
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n 电汇telegraphic transfer (T.T)
wK+%[i&, .az+'1 \WG6\Zg0A t@[&8j2B> 邮汇postal order||postal note (Am.)||post office order||money order
{OP[Rrm 7q<2k_3< +1R?R9^Fw _jOu`1w 本票promissory note (P/N)
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ke& +85i;gO5 :c@v_J6C& 押汇负责书||押汇保证书letter of hypothecation
=T'N6x5@ )$XW~oA' `0Y`]kSY+ iB;EV8E 副保||抵押品||付属担保物collateral security
t{#Btd )?#*GMWU C?jk#T MaDdiyeC 担保书trust receipt||letter of indemnity
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!W E|OB9BOS 承兑||认付acceptance
1zwk0={x-% Q>Rjv.1 jnfktDV' R57>z`; 单张承兑general acceptance
C7#ji"t D#}t)$" (jbHV.]P9 m2 0:{fld 有条件承兑qualified acceptance
@X@?jj& 1p&e:v K.s\xA5`_ -j1?lY 附条件认付conditional acceptance
7e[3Pu_/X {cmY`to `}t<5_ :.8@ xVH 部分认付partial acceptance
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