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。
\%/Y(YVm 会计报表statement of account
$*$X5 6^vz+oN v{8W+ D}T+X;u)K 往来帐目account current
+yd{-iH nnZM{<!hF ;%^T*?t Lj2Au_5 现在往来帐||存款额current accout
tRYi q hqc)Ydg_% b wqd`C wOV}
<.W 销货帐account sales
}. t8Cy9G GUcGu5tw: vYNu=vnM @)x8< 共同计算帐项joint account
j|owU tB#-}Gf jrN"en P$
i d? 未决帐项outstanding account
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4 WUK{st.z +Z/aB*aVa^ DAVgP7h' 贷方帐项credit account||creditor account
snvixbN BvqypLI Evt&N)l!^ wvz_)bN~A 借方帐项debit account||debtor account
@QbTO'UzK` v%8S:3 8m*uT< 5D d: LP8 应付帐||应付未付帐account payable
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|JM4jgK 应收帐||应收未收帐account receivable
VQ/Jz5^ !cA4erBP l~'NqmXe j6#RV@ p` 新交易||新帐new account
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8TNl@Z 7thB1cOJ @f%q ,: 未决帐||老帐old account
aqoxj[V^3L "!z9UiA <~iA{sY)O g3kF&+2i 现金帐cash account
XHYVcwmDz- I3" GGp3L [*z`p;n2D -J(93@X9 流水帐running account
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4$$0 ` 暂记帐||未定帐suspense account
<}t<A `>N_A!pr` +?y9EZB% @DniYt / 过期帐||延滞帐overdue account||pastdue account
Pj7n_&*/ 'G8.)eTA' lAAs/ t`eUD>\ 杂项帐户sundry account
zMbz_22* 'bx$}w N G !;<#|a sFa5#w*> 详细帐单||明细表detail account
+/Qgl xq\A TON WN9K*Tt~o& 6\GL|#G 呆帐bad account
[RFF&uy qb?9i-( !)+8:8H' HRF;qR9v 会计项目title of account
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vY'E+M"+@ pqnZ:'V 会计薄||帐薄account-book
CI~ll=9` ).uR@j 1@ .Eh8y sJB::6+1(| 营业报告书||损益计算表account of budiness||business report
Gk2R:\/Y 0MX``/Z72 ?JI:>3e 6%t>T~x 借贷细帐||交验帐account rendered
iU9> qJ] 3+d_5l;m) V]qv,> GMJ</xG 明细帐account stated
7-`iI(N< <{kr5< bj`mQMC :$?^ID 与…银行开立一户头to open an account with
+c-?1j r'~^BLT`# G~fM!F0 0tyS=X;#e 与…银行建立交易to keep account with
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N%#v @ZTsl ? 继续记帐to keep account
>YuiCf?c7 AV:P/M^B eh5j .uwD;j
+# 与…有交易to have an account with
'mR9Uqq\ ]v,>!~8r dzn[4 ?O.1HEr 作成会计帐||有往来帐项to make out an account with
Re^~8q[ f!n0kXVu6U d]<S/D'i l\%LT{$e 清算||清理债务to make up an account
w!N?:}P<N h(1o!$EU2 **
! mf\eg`'4? 清洁帐目||与…停止交易to close ones account with
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$y,Tx 结帐to close an account
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LzvMO 02F[4c ~ QFYO_$1Y) 1YxG<K] 清理未付款to ask an account||to demand an account
rjLPX %pk'YA{M)q m_pqU(sP M7JQw/,xs 结清差额to balance the account with
j68_3zpl &3t[p= _I1:|y WXzSf.8p| 清算to settle an account||to liquidate an account||to square an account
W-UMX',0zS i`hr'}x ZgD%*bH*B 6-oy%OnN 审查帐目||监查帐目to audit an account
o<Z G&LOjd2 ~ WO THl={,Rw` 检查帐目to examine an account
{BS}9jZx 1O{(9nNj Zl4X,9Wt t5"g 9`A L 转入A的帐户to charge the amount to As account
&ap&dM0@%a l1?$quM^V psaPr E V~%C me 以计帐方式付款to pay on account
XHER [8l l}jC$B`5 iXsX@ S^F >nqCUhS 代理某人||为某人on ones account||on account of one
W7PL]5y& qjrl$[`X: <Mq vGXI ,^K}_z\9f 为自己计算||独立帐目on ones own account
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{I r|,_qNrw _<LJQ pcrarj 由某人收益并负风险on ones account and risk||for ones account and risk
mN&B|KWU %UXmWXF4$ )nM<qaI{ +$;*" o 由某人负担for ones account||for account of one
61
8k- BJNZH# " A6Vb'Gqv{ qe3d,! 按某人指示||列入某人帐户by order and for account of one
dWK"Tkf\ L#6!W # X`t~Y' LyuA("xB# 列入5月份帐目for May account
N7 ox#=g b2 5.CGF RoLN# h%UM<TZ]" 编入某中帐项下to pass to the account of||to place to the account of
z55g'+Kab =v:}{~M^$ w =2; QJ< s$D" 寄出清算书to send in an account||to send in render an account
vi;yT. -%)S~R zc.r&(d lK%)a +2 支票薄cheque book
R}E$SmFg _fM=J+ e,DRQ2AU s/\<;g:u^ 支票陈票人cheque drawer
/)*si f!K{f[aDa qF3s&WI JH+uBZh6 持票人cheque holder
9'Cu9nR \ !qe@h< 6c[Slq!KA Q>g-xe 1 不记名支票cheque to bearer||bearer cheque
U9Gg#M4tY +|6E~#zklY JE_GWgwdv !%/2^ 记名支票||认人支票cheque to order
u$rSM0CJ a^eR~efdu@ O^DLp/vM 2UeK%-~W? 到期支票antedated cheque
xFA+ZjBC r*kz`cJ J 7HOSFwXn 4Dw|
I${O 未到期支票postdated cheque
sp7#e%R\ Q6$^lRNOpk #Fckev4 Ch'e'EmI 保付支票certified cheque
:4x&B^,53 ,8)aKy V( =3K"j d;g]OeF 未获兑现支票,退票returned cheque
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X&pZ }*|aVBvU ;]VLA9dC 横线支票crossed cheque
h3(B7n7 $AF,4Ir-b+ V;(Rg=5 I3AxKA 普通横线general crossing
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v+! EASN#VG f!bGH-.r5 特别横线special crossing
g>n1mK| ~EO=;a_ 2#Y5*r's\ -ze@~Z@ 空白支票blank cheque
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_4 I@uin|X 失效支票,过期支票stale cheque
Qy\Koo Wl{wY,u N#8$pE l-q.VY2 普通支票open cheque
z<u@:: I{7Hz{ t Z]b0T(e _))--+cL 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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$`txU5#vs 7Yly^ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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'cf8VD 支票换现金||兑现to cash a cheque
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Cp}iM 清理票款to clear a cheque
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` 保证兑现to certify a cheque
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/;xmM2B' 填写支票数额to fill up a cheque
K*oWcsu 'fIirGOl ?iaD;:'qE X]v.Yk=wu 支票上划线to cross a cheque
1}jwv_0lL 3&7$N#v P:2 0i*QU
2Ls 开发支票to make out a cheque
qY%{c-aMA (ZHEPN &HYs^|ydrr VD- 2{em 签发支票,开立支票to draw a cheque||to issue a cheque
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^g 透支支票to overdraw a cheque
06~HVv jwZBWt )5 o;2QZ"v tQrkRg(E: 背书支票to endorse a cheque
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Xk 请付票款||清付票款to pay a cheque||to honour a cheque
G@Y!*ZH*f /htM/pR #0;ULZ99aH f]Q`8nU 支票退票to dishonour a cheque
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1 .y~vn[q N HRxA0y= bI"_hvcFp 拒付支票to refuse a cheque
>2w^dI2 oyeJ"E2 :AM5EO o)pso\; 拒付支票to stop payment of a cheque
3.?kxac pZg}7F{$ a{FCg%vD) r1)@ 7Nt 提示要求付款to present for payment
yMoV|U6 _rU%DL? W dNOE;R 3EN(Pz
L 见票即付持票人payable to bearer
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Fy 支付指定人payable to order
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k Z>Xl- LV y:R!E *.L' J>XMaI})U 已过期||无效out of date||stale
BQ7p<{G uVn"'p- ,s9gGCA 5m]N%{<jAB 请给出票人R/D||refer to drawer
C6T?D5 hvO ,'f^K!iA aF41?.s 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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|h4 :K)7_]y (Iz$_( 文字与数字不一致words and figures differ
Sb& $xWL GWvw<`4 PV\aQO.mo +'VSD`BR 支票
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^.|P&f~ 时间已过account closed
JE<w7:R& NlG~{rfI f~0CpB*X <lo\7p$A 更改处应加盖印章alterations require initials
dz>2/' p-Jp/*R5 3Hd~mfO\ U7do,jCoa L<62-+e`
\~!!h.xR 时间已过effects not cleared
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MOia]5 a7@':Rb n 停止付款payment stopped
Oe~x,=X) l{o,"P" e"D%eFkDW 5w+KIHhN| 支票毁损cheque mutilated
9Gc4mwu X;&Iu{&= tSVWO]< 6|G&d>G$_ 汇款||寄钱to remit||to send money
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[ 寄票供取款||支票支付to send a cheque for payment
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4'wbtE| 0Fw4}f.o >'1[Bh 寄款人a remitter
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Qk!Ia7 收款人a remittee
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esL9 H[_i=X3-~ 国外汇票foreign Bill
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r 国内汇票inland Bill
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JBC (QTF+~) 0,/I2!dF? 跟单汇票documentary bill
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nj BPuum 空头汇票accommodation bill
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\zR/ {vq| 0t\- QR2S67- E|vXM"zFl 原始汇票original bill
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_a#k3r 7 x'2 改写||换新票据renewed bill
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即期汇票sight bill||bill on demand
`Gj(>z* lrAhdi C-@[= RR+{uSO,t …days after date||…days after date…日后付款
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EE^x34&= P8(hHuO 31~nay15 Gp{,v 见票后…日付款…days after sight||…days sight
(3"N~\9m nwp(% fBo -&COI-P8 UE{$hLI?g 见票后…月付款…months after sight||…months sight
[#9i@40 PY;tu#W!% En:>c RG*Vdom 同组票据set of bills
CLTkyS)C f S[-K?K a'-u(Bw 9O- 2 单张汇票sola of exchange||sole of exchange
m):*>o55 X$;&Mdo. kU+|QBA@ ?=ffv]v| 远期汇票usance bill||bill at usance
:r@t ' x_/}R3d 'Oj 1@0*0 'zM=[#!B 长期汇票long bill
cGiL9|k *i}X(sfe ^DN:.qQ n>?D-)g 短期汇票short bill
CxTmW5l >1(J V"Z8-u <|3%}? 逾期汇票overdue bill
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Y'/! 宽限日期days of grace
.07`nIs" ]q.%_ y?&hA!x R!%nzL@e&` 电汇telegraphic transfer (T.T)
fO$){(]^ :{#O QXZyiJX} p_h/hTi 邮汇postal order||postal note (Am.)||post office order||money order
4SZ,X^]I> Bl*}*S PU ZRG
Cy5Rk eD?&D_l~6 本票promissory note (P/N)
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;q V2ih/mh 押汇负责书||押汇保证书letter of hypothecation
b!P,+!< a(|6)w- 7-``J#9= \y5lYb,*c_ 副保||抵押品||付属担保物collateral security
l[Z o,4* @QQ%09* J(l\VvK :YI5O/gsk? 担保书trust receipt||letter of indemnity
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{^*y E ?Mgbd3 承兑||认付acceptance
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W#b c|k_[8L 单张承兑general acceptance
nbF<K? TKR#YJQ?K |Dn Zk3M, vN'+5*Cgy6 有条件承兑qualified acceptance
4<i#TCGex3 WR{m?neE_N %):_
{ c#US 附条件认付conditional acceptance
rx2)uUbR 1zPS#K/3 z2iMpZ ?$|tT\SFV 部分认付partial acceptance
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