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。
4 q-/R 会计报表statement of account
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\ 往来帐目account current
`|rF^~6(dR JJE?!Yvc }X|*+< ~(v7:? 现在往来帐||存款额current accout
l4O&*,}l## -6KNMk 'DeI]IeP IJ[r!&PY 销货帐account sales
"39\@Ow -/w#f&Y+]8 uT :Yh6 O-uno{Fd* 共同计算帐项joint account
c;6[lv THN//}d A.YXK%A% Q%T[&A}3B 未决帐项outstanding account
mG\$W#+j j-$F@p_2F NoAgZ{)) Bz+zEXBC 贷方帐项credit account||creditor account
6,~Y(# Z~S%|{&Br +`RQ^9 ovXU +8 借方帐项debit account||debtor account
#Ch*a.tI@ <6rc8jYz '73g~T%$^* -Z(='A 应付帐||应付未付帐account payable
/XVjcD66c V$?@
z>7 y&&%%3 14DHU 应收帐||应收未收帐account receivable
tEam6xNf, Y W9+.Dc` zBjtPtiiI8 "ZYdJHM 新交易||新帐new account
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L- h<0&|s*a) 未决帐||老帐old account
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$$W G2y`yg A||,|He~ 现金帐cash account
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grZ/w] Abc%VRsT rgw@ @{q:179w^ 流水帐running account
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ks|c'XQb Da3Z>/S 暂记帐||未定帐suspense account
"p@EY|Zv%I eHl)/=' A)%!9i) xg;I::hE7X 过期帐||延滞帐overdue account||pastdue account
ZJf:a}=h , G2(l n@te.,?A" 4K(oOxc9. 杂项帐户sundry account
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y 1=L5=uz1d: Dbg,|UH \=&F\EV 详细帐单||明细表detail account
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/g)( 呆帐bad account
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! <8iu :nR {oftZXwf 会计项目title of account
s1>d)2lX ){I!orQ ~?JNI8 ty\F~]Oo 会计薄||帐薄account-book
^61;0 .LI(2lP Zg&o][T SVn $!t 营业报告书||损益计算表account of budiness||business report
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f4R 9<Ks2W.N 借贷细帐||交验帐account rendered
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o!i 明细帐account stated
(91 YHhk{ uGpLh0 \C<'2KZR, {YK7';_E* 与…银行开立一户头to open an account with
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Oq*;GR(Q M2Jb<y] 与…银行建立交易to keep account with
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(T kx,3[qe'S 继续记帐to keep account
t{-*@8Ke |OiM(E( {X10, 8?hZ5QvA(j 与…有交易to have an account with
Bn{i+8I QlMv_|`9 8ly6CP+^B -Q6Vz=ku 作成会计帐||有往来帐项to make out an account with
pIHpjx $It3}?>C' '{w[).c. 9qkJ< 清算||清理债务to make up an account
b!<)x}-t> .hRtQU xW|8-q w<u@L 清洁帐目||与…停止交易to close ones account with
E[Q2ZqhgbP 8Z CR9% Q7]bUPDO 22/"0=2g 结帐to close an account
. @0@Y ${e5Ka !0_/=mA^ NJCSo(O 清理未付款to ask an account||to demand an account
P@5}}vwS >8|V[-H 2^%O%Pc ;`h$xB( 结清差额to balance the account with
"R\D:Olb# G-| GX=U6n> 5+2qx)FZ 清算to settle an account||to liquidate an account||to square an account
|AXV4{j_i {:#c1d2@8 i|rC Ga0} #^tnRfS" 审查帐目||监查帐目to audit an account
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K5 E`Br# "/Bl L2c\i 检查帐目to examine an account
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[z ?<rZ9$ <'4 8mip 转入A的帐户to charge the amount to As account
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hW9U%-D rk47$36X 以计帐方式付款to pay on account
@;tM R|p oIniy{ $pIo`F _W Y$#6%`*#>n 代理某人||为某人on ones account||on account of one
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cc|y 为自己计算||独立帐目on ones own account
6E2#VT>@/ `(/xj{"Fr} h8 FV2" hu>wcOt 由某人收益并负风险on ones account and risk||for ones account and risk
1SH]$V4C \;iOQqv0& j'OXT<n* hkRqtpYK 由某人负担for ones account||for account of one
4|4 *rhwp v4K! BW do9~#F ~Kl"V%> 按某人指示||列入某人帐户by order and for account of one
ac6@E4 _ +~|Jn_:A f mM~&mAa+Z E@6gTx* 列入5月份帐目for May account
}=JSd@`_ o+L[o_er i(ZzE hUX8j9N> 编入某中帐项下to pass to the account of||to place to the account of
qO/3:- 'V8o["P Z|fi$2k0! ?a*w6,y. 寄出清算书to send in an account||to send in render an account
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Ms# -0TI7 @ s:cJF .Yvy37n(( 支票薄cheque book
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v aHb&+/HZ 支票陈票人cheque drawer
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l|29{J 72/ bC 持票人cheque holder
cP4C<UG 'n^?DPvD H= w6 4>2\{0r 不记名支票cheque to bearer||bearer cheque
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记名支票||认人支票cheque to order
&ld<fa(w+2 %_!0V*X* Y+kuj],h /D yig 到期支票antedated cheque
y~Yv^'Epf Y]Z& 4sX?O4p 2^"!p;WQ 未到期支票postdated cheque
X-Ev>3H LpI4R =[[I<[BZq Zop/ MeI 保付支票certified cheque
4=`1C-v?q /reGT!u p!)PbSw# +>AVxV=A# 未获兑现支票,退票returned cheque
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横线支票crossed cheque
.:4*HB Nq^o8q_ Bn%?{z) q&O9W?E8dG 普通横线general crossing
&;WK=# MiKq| MxUQ F?@6 $FD
GHFM 特别横线special crossing
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, b|G~0[g 空白支票blank cheque
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*"c 失效支票,过期支票stale cheque
!KT.p2\ pHye8v4fvi A>315!d" XbeT x 普通支票open cheque
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gNZ"Kr o6 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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d39 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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rf 60' ,1-idpnX 8Fbt >-N<\ 支票换现金||兑现to cash a cheque
wr(*RI" =Lb(N61 qlg.\H:W~ jeO`45O 清理票款to clear a cheque
l}T@Cgt cG 3tn&AXi h/y0Q~|/d Q,tjODc6n 保证兑现to certify a cheque
SMU8U blP8"(U a*_&[ uINEq{yo 填写支票数额to fill up a cheque
3j[<nBsn. $GQEdVSNo !Htl e % vXSA_"0t 支票上划线to cross a cheque
V`i (vC( 5p-vSWr! J-G)mvkv G=CP17&h6 开发支票to make out a cheque
Se\iMs X'%BS P]2 /}\f :xO43z 签发支票,开立支票to draw a cheque||to issue a cheque
hOs~/bM . S;o#Zw*R ADP3Nic '%rn-|) 透支支票to overdraw a cheque
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!:uh? RW 背书支票to endorse a cheque
JE@3 UXg mZ3Z8q}%P %x}Unk *$JS}Pax 请付票款||清付票款to pay a cheque||to honour a cheque
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%1bdc 支票退票to dishonour a cheque
D.a\O9q"&{ us<dw@P7{ &`-e; Xt mM+^v[= 拒付支票to refuse a cheque
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Y8fel2; UD5hk 拒付支票to stop payment of a cheque
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8N"' ZLf(m35 X&@>M} 提示要求付款to present for payment
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Z|%* Np.<&`p! Z^K WYe'w fq):'E) 见票即付持票人payable to bearer
,ob)6P^rw Qi9M4Yv 9IacZ _PP-'^ U 支付指定人payable to order
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Eq>v 92*"3) 已过期||无效out of date||stale
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k 请给出票人R/D||refer to drawer
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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p }\W^$e- ^c){N-G 文字与数字不一致words and figures differ
%6:"tuA `mN5s q UGA``;f sHSg _/| 支票
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Cg^1(dBd[9 时间已过account closed
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xti gy5R"_ M U sz4;hSTy 更改处应加盖印章alterations require initials
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-&np/tEu& .wQM_RZJ mnq1WU;< ]%h|ox0 停止付款payment stopped
73+)> "x> (:7Z-V2( NHaqT@: /nNrvMtv 支票毁损cheque mutilated
l -6W]\v Z L:UPS&) kfkcaj4l] A_|X54}w& 汇款||寄钱to remit||to send money
hx;0h&L [nB4s+NX z?C&,mv ?T8^tGD[ 寄票供取款||支票支付to send a cheque for payment
2P?|'U |6Qn/N$+f VCvFCyAz +J2;6t 寄款人a remitter
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_v 收款人a remittee
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WhV"]w& }r;#|=HR 国外汇票foreign Bill
dZ,~yV e]3b0`E p-2PC{% t| $Rf)i W;h 国内汇票inland Bill
SG-Xgr@ OF 1Qr bj /jd.<r=_I m+pFU?<| 跟单汇票documentary bill
42.y.LtZ T1YbF/M' Rj])c^ZA'* 70T{tB 空头汇票accommodation bill
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^:^8M4: aQL$?, .=/TT|eMS 原始汇票original bill
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d c7t . DM3 %+ xY 改写||换新票据renewed bill
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3Bn "Rr650w[ }/.GB5Ej w8(z\G_0 即期汇票sight bill||bill on demand
fH?s~X] *.A{p ;JC( Ag0)> PD^ e c4vX …days after date||…days after date…日后付款
DY8w\1g" j@Y'>3 asKAHVT( Q<fDtf} …months after date||…months after date…月后付款
"4/J4'- oO&R3zA1d ^y<8&ZFH ) 0|X];sD 见票后…日付款…days after sight||…days sight
e>!=)6[* N:&EFfg3 nn{PhyK +`'> 见票后…月付款…months after sight||…months sight
dNT<![X\ {# Vp`ji {6gY6X-R !6l}s$1i| 同组票据set of bills
2HF_kYZ I|vfxf }BJR/r L_Lhmtm}m 单张汇票sola of exchange||sole of exchange
zT ; +akq +9R@cUr o ^Ro 54i ECr}7R% 远期汇票usance bill||bill at usance
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* %>!$eCX 长期汇票long bill
WADAp\& ^H~g7&f9?N (KnU-E]L Q ?R3aJ 短期汇票short bill
]lZg }7h ],l\HHQ L(t!C~3 Oe"nNvu/ 逾期汇票overdue bill
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(g@G, kKz>]t"A M992XXd 宽限日期days of grace
A Y_GD ^ :'X:cL JXF0}T)C S$NJmXhx5 电汇telegraphic transfer (T.T)
't3&,:Y {B7${AE >Q[3t79^ pmgPBiU> 邮汇postal order||postal note (Am.)||post office order||money order
jAak,[~; ,C}s8|@k QyD(@MFxb \"1%>O* 本票promissory note (P/N)
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5 W}'l8z] sr-tZ^d5S? 押汇负责书||押汇保证书letter of hypothecation
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`{T ? e3,@prr V-kx=M"k 副保||抵押品||付属担保物collateral security
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s 0^K2"De __|Y59J% 担保书trust receipt||letter of indemnity
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=B0AG9Fz 6 l7iX] 承兑||认付acceptance
!nL>Ly BKKW3PT @ |D#lBm Q#zU0K*^ 单张承兑general acceptance
6o&ZS @ }h1y^fuGi W5Vh+'3 NK6~qWsu 有条件承兑qualified acceptance
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m 附条件认付conditional acceptance
[xo-ZDIoG >!bw8lVV Q'rgh+6 4Q:r83# 部分认付partial acceptance
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