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。
kpgvAKyx 会计报表statement of account
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B'u ')jItje| 往来帐目account current
J2O,wb)U @.;+WQE [8QK @5[ u^MKqI 现在往来帐||存款额current accout
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A-Ba%Fv 销货帐account sales
B.N#9u-vW 7xnj\9$m \%7*@& KVZ
B`c$<t 共同计算帐项joint account
9=j9vBV xvl$,\iqE 6]7csOE 217G[YE- 未决帐项outstanding account
)n&hO_c/ yTZev|ej@ R+LKa Z 9=>q0D2 贷方帐项credit account||creditor account
'#6eUb B&cIx~+ 0F[f%2j ]p! { 借方帐项debit account||debtor account
4*EMd!E=< g Wtc3 _xKn2 ?d8g oSCaP,P 应付帐||应付未付帐account payable
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]N'3jf`W *OLqr/ yb 应收帐||应收未收帐account receivable
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;UQza ]i 新交易||新帐new account
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Ry{,A =x<N+vjXY 未决帐||老帐old account
]}3s/NJi fo ~uI(rk 4en3yA0.w atyvo0fNd 现金帐cash account
fZiAl7b! "B QnP9 4l 67B]o y[m,t}gi 流水帐running account
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U:C62oK, 暂记帐||未定帐suspense account
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oxK, sF{~7IB rUI?{CV $INB_/RE 过期帐||延滞帐overdue account||pastdue account
UGAV"0 TUfj\d, Yw|v5/> 7P1Pk?pxy 杂项帐户sundry account
{s8c@-' R*r4)+gd NWf=mrS8@$ uSfHlN4l 详细帐单||明细表detail account
3^/w`(-{@ re*}a)iL &J3QO% -Q20af- 呆帐bad account
p}^G#h{ 0:V/z3? JLu$1A@ ' WE\TUENac( 会计项目title of account
R1zt6oY w9'>&W8T _ $a3lR Cx TAd[az 会计薄||帐薄account-book
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=nR ~e}JqJ(97 pwFdfp Fx^wV^q3 营业报告书||损益计算表account of budiness||business report
HPphTu}` av'm$I|O )Q1>j 2& `G$>T#Dq 借贷细帐||交验帐account rendered
.8YxEnXw)( <D a-rv8 P<vl+&* ?oYO ! 明细帐account stated
x0# Bc7y k!Yc_ZB:*l Wj.t4XG! }y6|H,t9 与…银行开立一户头to open an account with
&l+Qn'N ]?}>D?5 TsFhrtnx&X lsax.uG5x 与…银行建立交易to keep account with
^5X?WA,Z99 9'*7 (j; }PI:O%N; w;,34qbf 继续记帐to keep account
)Q=u[ p \HO)ss)" !FgZI4?/Y= Kg6J:HD49 与…有交易to have an account with
~uhW~bT =F@
+~)_ BdD]HXB|_ -m^-p 作成会计帐||有往来帐项to make out an account with
%6[,a $9YQ aN% 'iW NO~G4PUM0C 清算||清理债务to make up an account
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K$Bv4_|x 清洁帐目||与…停止交易to close ones account with
#&.Znk:@.f HR-'8?)R.A >J;TtNE: 8c) eaDu 结帐to close an account
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' HX 清理未付款to ask an account||to demand an account
<,:{Q75 :u7BCV|yr $2uC%er"H q|ce7HnK 结清差额to balance the account with
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v' J|I*n i"V.$|, JL,Y9G*]s 清算to settle an account||to liquidate an account||to square an account
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3EZ uUjjAGZ Q>$B.z wNUT0 + 审查帐目||监查帐目to audit an account
I7_lKr3 2B4.o*Q\ ;87PP7~ 43k'96[2d 检查帐目to examine an account
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y[5'J` L]MWdD &-*l{"7p+% 转入A的帐户to charge the amount to As account
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N7s0Ua'-v 以计帐方式付款to pay on account
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U F%V|Aa 代理某人||为某人on ones account||on account of one
s={>{,E T8m]f< 1{M?_~g4 lZAGoR;0Ra 为自己计算||独立帐目on ones own account
5=V"tQ&d9U %ap]\o$^4 6],?Y+_;)L "3VX9{'%@ 由某人收益并负风险on ones account and risk||for ones account and risk
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DY :?/ 由某人负担for ones account||for account of one
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chx4 按某人指示||列入某人帐户by order and for account of one
HKbV@NW vk|f"I I'IFBVhaYn jUE:QOfRib 列入5月份帐目for May account
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|D{ #jBmWaP. "<|KR{/+ 编入某中帐项下to pass to the account of||to place to the account of
hYyIC:PXR Z4G%Ve[ 0m1V@3]7> =( ZOn=IL 寄出清算书to send in an account||to send in render an account
z(c8] Wu# 97 SS0J T[OI/WuK =ttD5p 支票薄cheque book
vKnZ= =B A'CD,R+gR _f2rz+ ds`YVXKH 支票陈票人cheque drawer
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};d:LwX 9Pg6,[*u (!@gm)#h 持票人cheque holder
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lq B tznms' (@NILK 不记名支票cheque to bearer||bearer cheque
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r +h-% { 记名支票||认人支票cheque to order
}{+?>!qD t 7}qxWz 3 US`6Y" )j'Qi^;(D 到期支票antedated cheque
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s$u q;R&valn 未到期支票postdated cheque
d. d J^M 5.-:)= e\ (X:T B{0]v-w 保付支票certified cheque
U}HSL5v FLJ&ZU=s s8A"x`5( Vxrj(knck, 未获兑现支票,退票returned cheque
q/w5Dx|: ,y"vf^BE. #5y+gdN ;R&W#Q7>3 横线支票crossed cheque
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(\n$bpTt 普通横线general crossing
VQf^ y q p".wqg*W Ax|'uvVAPT Q2oo\ 特别横线special crossing
PC"=B[OlJ 1LFad>` 3qGz(6w6E ~9@527m<', 空白支票blank cheque
*eD[[HbKX ,;YNI >mCH!ey 6;~V@t 失效支票,过期支票stale cheque
fb0)("_V (MqQ3ys /xSJljexz %q r,Ssa/ 普通支票open cheque
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25VcY lO9Ixhf~iu 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
H!FaI(YZl Tw%1m 'G[G;?F nIlx?(=pu 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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;j~%11 cJ?,\@uuP 支票换现金||兑现to cash a cheque
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6nf@K _H}hK kG+ 清理票款to clear a cheque
V]]!0ugvk( Nz"K`C>/ z<P?p r4K_Wp 保证兑现to certify a cheque
%Y/;jCY rkh%[o9"/ ~T9QpL1OJ 8t< X 填写支票数额to fill up a cheque
| Wj=%Ol%o vEG7A$Z" u"T9w]Z\ ?&qQOM~b-\ 支票上划线to cross a cheque
/EHO(d!< st.{AEv@ `X()"Qw j,%i.[8S 开发支票to make out a cheque
it>Bf; ~Sf'bj;( sAjUX.c XdzC/{G 签发支票,开立支票to draw a cheque||to issue a cheque
7On.y* :|&6x! $6ucz' M/xm6 透支支票to overdraw a cheque
B4zuWCE@ 18kWnF]n= %y_pF?2@q xU{0rM" 背书支票to endorse a cheque
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6[- ^G5 fs'd Zy)iNNtn 3*{l^<`:gA 请付票款||清付票款to pay a cheque||to honour a cheque
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J?E!\V&U 支票退票to dishonour a cheque
_TJkYz$ V'za,.d- Hit)mwfYE xudZ7 拒付支票to refuse a cheque
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wT3D9N. B'O1dRj&6 拒付支票to stop payment of a cheque
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A;^{%S @QYCoEU8J "*c&[ALw 提示要求付款to present for payment
%3=T7j XCgC^c' q{[y4c1bG{ LF(S"Of 见票即付持票人payable to bearer
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+,i_G?eX #!m^EqF1_ iHdX 'Vhnio;qC 已过期||无效out of date||stale
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Cez5Q1 请给出票人R/D||refer to drawer
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PKutx 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
>Fe=PRs FELW?Q?k qr*e9Uk^ QdD@[ 文字与数字不一致words and figures differ
a6d|Ps.\! 2 0A:,pMb {=Py|N\\t '81Rwp 支票
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mndEB!b 时间已过account closed
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L'"od;(6R 时间已过effects not cleared
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_ &';@CeK 支票毁损cheque mutilated
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$q '?E@H."" 汇款||寄钱to remit||to send money
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A<[w'" NVDvd6 368H6 Jj 寄票供取款||支票支付to send a cheque for payment
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a/p HDhG1B"NL A&Q!W)= 寄款人a remitter
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t\ 9Y)d hnv0Loe.IW 收款人a remittee
tkdyR1- ;FjI!V d5=yAn-+= ("J_< p 国外汇票foreign Bill
%S%0/ x=1Sbs w{ Nw3IDy~T j)jt&Gg' 国内汇票inland Bill
qh wl ~A>-tn}O e/IVZmUn^ S`[r]msw 跟单汇票documentary bill
Sr6?^>A@t CDFkH uU8L 93 gL wNHS 空头汇票accommodation bill
jTok1k ">R`S<W fR lJ`\ t CSE!Abg 原始汇票original bill
!p70g0+ StMvz~ M`@Es#s OKNGV,{` 改写||换新票据renewed bill
X^.~f+d~ dcN4N5r C2K<CDVw $K!6T 即期汇票sight bill||bill on demand
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yc@:*Z …days after date||…days after date…日后付款
KRj3??b vP/sG5$x EaN^< ?Q}3X-xy …months after date||…months after date…月后付款
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Vt 见票后…日付款…days after sight||…days sight
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B(@b %lN4"jtx 见票后…月付款…months after sight||…months sight
!Ka~X!+\ 2v1dSdX,W qnU$Pd AKKVd%
P( 同组票据set of bills
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8B7,qxZ ig:z[k? T04&Tl'CT 单张汇票sola of exchange||sole of exchange
>4AwjS}H ~bX ) %jC O9MBQNwjA (I(k$g[> 远期汇票usance bill||bill at usance
~=pyA#VVJ" C~VyM1inD I$Fr8R$ +P"u1q*+p 长期汇票long bill
Gjf1Ba )N]%cO(^ Z`bo1,6> =zKbvwe%X 短期汇票short bill
;WsV.n o|c"W}W x\6 i (k- ZfIeq<8_ 逾期汇票overdue bill
+8V| n(el =`BPGfCb U7Pn
$l2! 宽限日期days of grace
tsqWnz=) JWs?az I}7=\S/@ .aqP= 电汇telegraphic transfer (T.T)
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sazF& vpqMKyy -` e`U%n >R8eAR$N 邮汇postal order||postal note (Am.)||post office order||money order
ffE>%M* d9uT*5f |m>n4-5QL h2Jdcr#@FF 本票promissory note (P/N)
'QEQyJ0EB KdTna6nY t>>\U X f@= lK?Pfh 押汇负责书||押汇保证书letter of hypothecation
AehkEN&H/t ^5![tTJ /2PsC*y ;
+E@h=? 副保||抵押品||付属担保物collateral security
Z8Il3b*) Zr@G B[Fuy y? K=C).5=U 担保书trust receipt||letter of indemnity
;P4tqY@ A4uDuB;;ZQ 0NWtu]9QC 9d!}]+"d42 承兑||认付acceptance
C]+T5W\"<B M.R]hI Nd4!:. We*)RXm% 单张承兑general acceptance
';bovh@* 13T0"} ~h*p A8^L uua1_#a 有条件承兑qualified acceptance
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{ QWBQ0#L pJ 1Q~tI 附条件认付conditional acceptance
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(^Kcyag4 ihJC)m`Hbl 部分认付partial acceptance
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