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。
mYRsM s 会计报表statement of account
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t {I^@BW- 2b89th 往来帐目account current
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-RKqbfmi= _i@4R< gF53[\w^v 现在往来帐||存款额current accout
X Z4q{^o hgPzx@ :SJxG&Pm=~ 1n-+IR" 销货帐account sales
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t_ ^=.QQo||B =b_/_b$q eJ3;Sd'' 共同计算帐项joint account
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rL|r. TRzL": l)K8.(2 8lZB3p]X 未决帐项outstanding account
{$P')>/ !E.CpfaC 'J1!P:tJ OGWZq(c"6 贷方帐项credit account||creditor account
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$ts1XIK% ~/m=Q<cV 8kYI ~ 借方帐项debit account||debtor account
{"WfA W\1V`\gF ^jB17z[ 'MK"*W8QRM 应付帐||应付未付帐account payable
;&OVV+y }[mLtv%& Wz&[cj 0qp Pz|h 应收帐||应收未收帐account receivable
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H_vGa!_ 新交易||新帐new account
N;mJHr3[F G:4'')T k^Qd%;bdF P0<)E 未决帐||老帐old account
d3jzGJrU} -I'Jm=q3] 5KgAY;| 6.6;oa4j 现金帐cash account
:D:Y-cG*n< YS0^!7u 4`zK`bRcK# 8k9Yoht 流水帐running account
ln*jak RrC Lu5lpeSQ %pj T?G7 ?X^.2+]*& 暂记帐||未定帐suspense account
T o$D[- JsK_q9]$e c0f8*O4i (MzThGJK_ 过期帐||延滞帐overdue account||pastdue account
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[ Vu5Djx' 杂项帐户sundry account
~@d4p|K E++3GagdiD &|I{ju_ I''X\/| 详细帐单||明细表detail account
r,Tq";N' Y.KJP ? oCSJ<+[(C 3DOc,}nI~@ 呆帐bad account
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@pN6uDD}R ~u-_DOA 会计项目title of account
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8SOfX^;o t*wV<b D:0?u_[W 会计薄||帐薄account-book
;T3}#Q*qC rYO~/N ffG1QvC|M Fd/Ra]@\Y 营业报告书||损益计算表account of budiness||business report
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2Q)pT$ S.|%dz iJSyi;l| 借贷细帐||交验帐account rendered
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mXRf*z 6yK"g7 A\-r%&. 明细帐account stated
^ 2LqKo\T paZcTC !laOiH Lm7fz9F% 与…银行开立一户头to open an account with
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/v4n 3\j3vcuy N**"u"CX %o_CD>yD 与…银行建立交易to keep account with
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5@EX,$h ,lQfsntk' 继续记帐to keep account
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Kg"l5?B 7'RU\0QG Ns6CxE9 与…有交易to have an account with
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- 作成会计帐||有往来帐项to make out an account with
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z>tQ 清算||清理债务to make up an account
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5Eu`1f? 清洁帐目||与…停止交易to close ones account with
<zp|i#~ m`#UV-$J W{nDmG`yp Xagz(tm/ 结帐to close an account
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63eH)! 清理未付款to ask an account||to demand an account
#.|MV}6rQ ?}<Wmy2A .1h1J rQ&F Gb 结清差额to balance the account with
zqm/<]A*l -XWlmw*i(g 2qPQ3-' q@}tv=} 清算to settle an account||to liquidate an account||to square an account
;w^{PZBg V?4G~~F v,Yz\onB^ jo ~p#l.' 审查帐目||监查帐目to audit an account
6Lz:J:Q) e`;U9Z kx07Ium Mf`@X[-; 检查帐目to examine an account
y5N,~@$r B8 R&Q8Q 9`5qVM1O{ S/Gy:GIf 转入A的帐户to charge the amount to As account
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以计帐方式付款to pay on account
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XNc)" dwmZ_m. C%;J9(r 代理某人||为某人on ones account||on account of one
6q@VkzF }+BbwBm& HsAKz]Mq EALgBv>#ZL 为自己计算||独立帐目on ones own account
lU% L <9aa@c57 |H4f&&Wd g:fzf>oQ>p 由某人收益并负风险on ones account and risk||for ones account and risk
K6e_RzP,.w Y1L7s H 9 ]VHO'z\m IW- BY =C 由某人负担for ones account||for account of one
K)TMr"j\ IGcYPL\& DeGcS1_? h|XLL|: 按某人指示||列入某人帐户by order and for account of one
T|ZJ$E0 $D~vuA7 wQ~F%rQ$ F@jyTIS^ 列入5月份帐目for May account
75RQ\_zDu H@BU/{ nfA#d- R^tDL 编入某中帐项下to pass to the account of||to place to the account of
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w$z]Z- mNnt9F3Eq 寄出清算书to send in an account||to send in render an account
KPB^>,T2{ UN7J6$!Cx7 >e9xM Gv B&4NdL/ 支票薄cheque book
,-_\Y hY> $+p4X# _ i8>^{GODR Nk&$b 支票陈票人cheque drawer
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be }pL#C tU, >EbwO 8ZvozQE 持票人cheque holder
sboX< 7&{[Y^R]" @#KZ2^ }@avGt;v 不记名支票cheque to bearer||bearer cheque
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*/E5<DO 记名支票||认人支票cheque to order
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bU j5]6CG_ :igURr 到期支票antedated cheque
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~h K!BS?n; 未到期支票postdated cheque
8sGaq [ 3F|#nq x,>r}I>^Q !;~6nYY 保付支票certified cheque
%W:]OPURK Gtpl5g QH tv8}O([ #JIh-h@ 未获兑现支票,退票returned cheque
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MX9 l~i&r?,]^ 1.y|bB+kB =&xNdc 横线支票crossed cheque
(!^; ar^ yJGM"$ ( zL( *='J>z.] 普通横线general crossing
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!}" w5tcO%+k1 特别横线special crossing
5$.e5y<&( -k I;yL uDXRw*rTv %an&lcoX 空白支票blank cheque
:Lze8oY(D} `X ;2lgL eod-N}o -"Hy%wE 失效支票,过期支票stale cheque
V'jvI J52- qR/ d2XSw> EvQMt0[?EW 普通支票open cheque
uF89B-t #)hJ.0~3 -AcVVK& N|53|H 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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\<( 3(n+5~{e =@EX!]=x 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
yE4X6 _bm8m4Lk r[}5<S Q N,M[Opm 支票换现金||兑现to cash a cheque
=2rkaBFC 'ZboLoS*- PA_54a9/< XFv) ]_G 清理票款to clear a cheque
aH!2zC\:T oP CtLz}z h~R= ?%H[ N=[# "4I 保证兑现to certify a cheque
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> y(w&6: 填写支票数额to fill up a cheque
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1<nS< 支票上划线to cross a cheque
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T@\E -h?ed'e/zz ?7]UbtW[ oFC]L1HN& 开发支票to make out a cheque
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l ch ZP}NFh%,u 签发支票,开立支票to draw a cheque||to issue a cheque
9nrmz>es|- %{*A@jQsg R$Or&:E ^ z +
NwGVk3 透支支票to overdraw a cheque
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y H0P:t(<Gt LI`H,2Km (SnrYO`# 背书支票to endorse a cheque
lcqpwSk I"5VkeIx '1r<g\l _d`)N 请付票款||清付票款to pay a cheque||to honour a cheque
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Y=o ~p* \|YC 3 J!J# iu9 <]1k 支票退票to dishonour a cheque
nA)KRCi |h6u%t2AY ]QJWqY J'H}e F` 拒付支票to refuse a cheque
$(=0J*ND" qwomc28O \]y /EOT 2k]Jkd,E 拒付支票to stop payment of a cheque
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IB%Hv] .FWi$B'; pHKGK7 S- D]StDOmM 见票即付持票人payable to bearer
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4 T_NN.Ol MLk%U 4 支付指定人payable to order
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i~sW_f+ +F@ZVMp 已过期||无效out of date||stale
1 LUvs~Qu UJ^MS4;I3 RJ0:O *Al`QEW 请给出票人R/D||refer to drawer
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q!<lI 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
JuM4Njz| W'3~vQF $_orxu0W tuIQiWHbM 文字与数字不一致words and figures differ
25wvB@0& <<~swN Cak-J~= >V|KS(}s 支票
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时间已过account closed
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N2W 更改处应加盖印章alterations require initials
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</-aG[Fi 时间已过effects not cleared
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XZH\HK)K-] W~Ae&gcn# 停止付款payment stopped
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jMW lSK<LytB 1!p7N$QR 支票毁损cheque mutilated
Gq0Q}[53 F$nc9x[S :/~TV 56 [+;* 汇款||寄钱to remit||to send money
3 Xl!Z^W a*bAf'= J[{?Y'RUM fA" VLQE 寄票供取款||支票支付to send a cheque for payment
. g8db d _]6n]koD, 4B$|UG Z,JoxK2"
寄款人a remitter
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Ty 收款人a remittee
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GL,j\(~7 hzV= 7 国外汇票foreign Bill
@;`d\lQ rPUk%S xjH({(/B>a 2kW*Z7@D 国内汇票inland Bill
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er 跟单汇票documentary bill
[Nv)37|W QUKv :; I'e`?H t *RJiHcII 空头汇票accommodation bill
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t aU?HIIA Rg\D-F6: 原始汇票original bill
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'j'G4P_G Jm[_X A#Ne07d 改写||换新票据renewed bill
:)DvZx HE@ BI :O?!:9) e!oL!Zg X-j3=8wPM 即期汇票sight bill||bill on demand
W_RN@O nl+8C}=u 'tn-o cxpG6c …days after date||…days after date…日后付款
&@fW6},iW *_H^]wNJG &h'NC%"v V(P 1{g …months after date||…months after date…月后付款
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>?|c>HGX ]:}x 4O# 见票后…日付款…days after sight||…days sight
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P!-w/ NN]8T ZYs?65. 见票后…月付款…months after sight||…months sight
T07 AH /amWf^z h{VdW}g 1BOv|xPjZ 同组票据set of bills
(o518fmR tKYg a3c43!J?M Q3rLCg,; 单张汇票sola of exchange||sole of exchange
]/{iIS_ fR#W#n#m j5MUP&/g3 J!d=aGY0- 远期汇票usance bill||bill at usance
)*nZ6Cg' tOxTiaa= q]#j,}cN9 FE3uNfQs| 长期汇票long bill
`i)Pf WdBN y1#*c$ O 9{CajtN 6[\1Nzy> 短期汇票short bill
#Q$e%VJ(c1 L7nW_ 3v>w$6 u]sxX") 逾期汇票overdue bill
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.s\_H, KskPFXxP 宽限日期days of grace
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/>a 电汇telegraphic transfer (T.T)
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1: zuI7Px =}'7}0M_= 邮汇postal order||postal note (Am.)||post office order||money order
mNKcaM?h 9 e;8"rJ?C gf70 O>E *0x!C8*`Xe 本票promissory note (P/N)
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ca 押汇负责书||押汇保证书letter of hypothecation
KN'twPFq 8\rAx P}= /Nns3oE `$XgfMBf | 副保||抵押品||付属担保物collateral security
!*PX- ]-jaIvM NL &![; !im%t9 担保书trust receipt||letter of indemnity
W4"1H0s`l MUUhg zQoJ8i> \ESNf
L5 承兑||认付acceptance
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<|G F`CDv5 O)c3Lm-w p~OX1RBI 单张承兑general acceptance
SK5__Ix # blh9.V&F ~^>g<YR[ )kIjZ 有条件承兑qualified acceptance
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附条件认付conditional acceptance
_ME?o |Elz{i- x\pygzQ/ e#@u&+K/f 部分认付partial acceptance
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