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。
m mw-a0 会计报表statement of account
^\wl2 0YS?=oi s#^pC*,' 1r571B*O 往来帐目account current
HomN/wKh R]QpMj%o sR*Nq5F#9 \9/1L?@ 现在往来帐||存款额current accout
N[k<@Q?*a )+Y&4Qu E
_iO@ \0AiCMX[ 销货帐account sales
8(xw?|D7 &KqVN]1+^ z{?4*Bq bPd-D-R 共同计算帐项joint account
}*kJ-q&0 7Dt"]o"+ K/Y Agg _;e\:7<m 未决帐项outstanding account
X\sm[_I m0( E kK ek)Xrp:2 yFM>T\@ 贷方帐项credit account||creditor account
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#*,sa 借方帐项debit account||debtor account
h~miP7,c<u K.DXJ UR \&q=@rJp(z /f3m)pT 应付帐||应付未付帐account payable
LprM ;Q_ 0BTLcEqgZ mG(N:n%*K ' G#SLqZy 应收帐||应收未收帐account receivable
Lk.h.ST PXEKV0y kuS/S\Z5K FH\CK 新交易||新帐new account
BGqa-d =nhzMU9c\y Ew4g'A:H jA`a/vWu 未决帐||老帐old account
'_o@VO 9<cOYY F6dr ,sDr9h/'C3 现金帐cash account
K]"Kf{bx }kPVtSQ 'ZnIRE,N s~$zWx@v 流水帐running account
l{%a&/ dAxp ,):&J ,")F[%v <t}? $1 暂记帐||未定帐suspense account
K`4GU[ul GqUSVQ 4/MNqit+ M#M?1(O/NE 过期帐||延滞帐overdue account||pastdue account
/77z\[CeYH zM59UQU; knSuzq%* %h+uD^^$ 杂项帐户sundry account
CW0UMPE5 D 'L{wm ?,% TU&Yn .,mPdVof 详细帐单||明细表detail account
\dV Too v~5<:0dL ?}sOG?{ IVteF*8hU 呆帐bad account
`C'}e cyMs(21 ;BI)n]L E1W:hGI 会计项目title of account
o}~3JBnT \_ -DyD#3
:]c=pH %dmfBf Ev 会计薄||帐薄account-book
m2b`/JW i<iXHBs .B$h2#i1
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+ 营业报告书||损益计算表account of budiness||business report
},PBqWe PU+1=%'V ;3UvkN oT->^4WY 借贷细帐||交验帐account rendered
g1qi\axm CG9ba| F^rl$#pCS /=ylQn3
* 明细帐account stated
Wk[)+\WQ? _,Q[2gQ5N bi,mM,N/ F+*Q <a4 与…银行开立一户头to open an account with
:t>Q:mX(N MPvWCPB h5!d -+P7:4/ 与…银行建立交易to keep account with
QUp?i
&<h?''nCy c[{UI /"MJkM.~E 继续记帐to keep account
C1 {ZW~"YI RbAt3k;y {!t=n oKiD8': 与…有交易to have an account with
$8@+j[> *w 21U! kY!C_kFcn UE7'B
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作成会计帐||有往来帐项to make out an account with
6ZksqdP8 <[9?Rj@ 1;`Fe":;vC >0V0i%inmF 清算||清理债务to make up an account
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Tr G>0)I 清洁帐目||与…停止交易to close ones account with
CWvlr nv kaO{#i2- +-P<CCvWz @+t (xCv 结帐to close an account
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$.vOFP9 4d-q!lR pa 清理未付款to ask an account||to demand an account
yjd(UWE $WClpvVj H ;wR ~oFh>9u 结清差额to balance the account with
QQ~23TlA ;NG1{]|Z Nm"<!a<F sDAK\#z 清算to settle an account||to liquidate an account||to square an account
Gc^t%Ue-H) @T/q d>T o to51hjV q_pmwJ:UL 审查帐目||监查帐目to audit an account
1t#XQ?8 sW'6}^Q P4[]qbfd, @Wz%KdXA 检查帐目to examine an account
OA5f} + YM8rJ- +Y;8~+ %r P ! 转入A的帐户to charge the amount to As account
vG3M5G feN!_- g@(4ujOT ,P~QS 以计帐方式付款to pay on account
22'vm~2E ETg{yBsp
d.I%k1`( )r pD2H 代理某人||为某人on ones account||on account of one
kkL(;H:% <b'1#Pd>0 N5ci};? FSe5k5 为自己计算||独立帐目on ones own account
T,Fm"U6[( ,0,Oe=d <d S5||| =G*z
53 由某人收益并负风险on ones account and risk||for ones account and risk
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#f py.!%vIOQ 由某人负担for ones account||for account of one
I<KCt2:X ,A?{~?u. _^-D _y ]6q*)q:` 按某人指示||列入某人帐户by order and for account of one
I[%M!_+ S,VyUe4P4 s4N,^_j }9
?y'6l 列入5月份帐目for May account
<a fO 6?` eZA6D\ :k\}Ik 5DUi4 Cbgy 编入某中帐项下to pass to the account of||to place to the account of
wZ
O@J| VH[l\I(h py=i!vb&Z% $q^O%(
寄出清算书to send in an account||to send in render an account
CxkMhd8qz l*qk1H"g >gF-6nPQ &D^
e<j}RQ 支票薄cheque book
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@i 支票陈票人cheque drawer
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9l& A K1<k+t/V VYHOk3 持票人cheque holder
:)j7U3u pRb<wt7v F~%|3a$Y X:DMT>5k 不记名支票cheque to bearer||bearer cheque
eXc[3ceUr PMQb\%iE" *Q0lC1GQ t Z+0}d 记名支票||认人支票cheque to order
MV9r5 |3- s* @QT8% X"wFQa a!&bc8J7 到期支票antedated cheque
@kS|Jz$iY OW?uZ<z r.?qEe8VV ta@ISRK 未到期支票postdated cheque
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L^ 保付支票certified cheque
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ah: n<=y"* e#K rgUG 未获兑现支票,退票returned cheque
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=mcdqd YcPKM@xo 9+W!k^VWq 横线支票crossed cheque
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<*V H^ESAs6 普通横线general crossing
*Rz!i m| O}e|P~W kx:c*3q.k C3]\$ 特别横线special crossing
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`j,&= i-|/2I9 % 空白支票blank cheque
!."Izz/ D1oaG0 ~JIywzcf8 0TpBSyx. 失效支票,过期支票stale cheque
3csm`JVK 5w]DncdQ~ ,w,ENU0~f 1'(_>S5CG 普通支票open cheque
(7M^-_q]D A9NOeE 4x=V|" 3WQRN_ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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,TQU ORUWslMt em f0sL 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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5=B 支票换现金||兑现to cash a cheque
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QCZ,K"y MzBfHt'Rk UchALR^5 清理票款to clear a cheque
]#vvlM>/ w`H.ey *+_fP |cv =; ~%L 保证兑现to certify a cheque
"Nk=g~| j1'xp`jgv r[C3u[ WLg6-@kxXs 填写支票数额to fill up a cheque
9}K(Q= =:t@;y 8:3oH!n TFiuz;*| 支票上划线to cross a cheque
4~]8N@Bii /K2.V@T M"$jpBN* 7Va#{Y;Zy 开发支票to make out a cheque
3B!&ow<rt +X2 i/} T U"K#V&u Pj1K 签发支票,开立支票to draw a cheque||to issue a cheque
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owMlf@2 ~pX(w!^ ?3B t;<^ 透支支票to overdraw a cheque
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Y5YTg] %x cM_|AyR ($[r>)TG !Vp,YN+yN 背书支票to endorse a cheque
Egjk^:@ z[0LU]b< jm#F*F vL H3UX{|[ 请付票款||清付票款to pay a cheque||to honour a cheque
~P"!DaAf bJG!)3cx Se;?j- R:pBbA7E 支票退票to dishonour a cheque
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8;+Hou 拒付支票to refuse a cheque
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ZX *Y]" Pi"tQyw39$ 拒付支票to stop payment of a cheque
^J#*n;OQ3A $Z(g=nS> &bS"N)je `ykMh>*{ 提示要求付款to present for payment
:#Ex3H7 @kCD. ]"2 v7)e =yhn8t7@] 见票即付持票人payable to bearer
%1 VNP(E yuy+}]uB@ ,XBV }y QBPvGnb 支付指定人payable to order
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"M5ro$qZ} @3expC gvRc:5B[ 已过期||无效out of date||stale
vhE}{ED LBbo.KxAe3 sJHy=z0m KHc/x8^9 请给出票人R/D||refer to drawer
WV!kA_ Vx7Dl{?{' wCC~tuTpr ^*?B)D =, 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
kb}]sj nX.s h }Nd`;d
D?*sdm9r` 文字与数字不一致words and figures differ
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W8lz #iqhm,u7D 支票
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-Y jv&5 时间已过account closed
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eM1;Nl 更改处应加盖印章alterations require initials
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.^`a6>EQ)| 时间已过effects not cleared
jO3u]5}.6 ]stLC; nI g%q?2Nv sh))[V"8 停止付款payment stopped
j2{,1h j {, *Y TLL[F;uZ \,cKt_{ u 支票毁损cheque mutilated
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O 汇款||寄钱to remit||to send money
'*LN)E>d -JQg ~1 )zLS,/pk^ .L(j@I t 寄票供取款||支票支付to send a cheque for payment
M?4r 5R xMfv&q=k@ I.
\f0I'. luz%FY: 寄款人a remitter
8.3_Wb(c 3_eml\CY []N$;~R7 >~
wk 收款人a remittee
I#hg(7|", ;R|#ae@ !wb~A0m w KMk|y> 国外汇票foreign Bill
=!P?/ =&*QT&e (#l_YI
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# ?0#):- 国内汇票inland Bill
n\ ',F 'hi\98y I&NpN~AU Jx
;"a\KD 跟单汇票documentary bill
Md?bAMnG+} =5=Vm[ 674oL, z9kX`M+ 空头汇票accommodation bill
B[_b J
* Z2j*%/ *=0r>] [oN> : 原始汇票original bill
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[@ %FI6\|`M ZO0]+Ko 改写||换新票据renewed bill
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nIDsCu=A ]%Yis=v 即期汇票sight bill||bill on demand
]XafFr6pe ?N?pe} dUtIAh-j |mE+f]7$ …days after date||…days after date…日后付款
&?Z)V-1H NlEWm8u GV@E<dg$R &b6@_C9 …months after date||…months after date…月后付款
.&} 4 iai4$Y(% @N_H]6z4 ?uX6X'- 见票后…日付款…days after sight||…days sight
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-Fc# 见票后…月付款…months after sight||…months sight
n_&)VF#n( _
*s m;+1;B @>nk^l 同组票据set of bills
vMdhNOU 3N*C] q[+:t jLS]^| 单张汇票sola of exchange||sole of exchange
lnSE+YJ> ts\>_/ 5{/Pn%5 PZg]zz=V4 远期汇票usance bill||bill at usance
wR+`("2{r UVmyOC[Y{ <\>ak7m |b~g^4 长期汇票long bill
AbI*/|sY WJ4UJdf' {#M{~ ];~[Olc 短期汇票short bill
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lC7X{ 逾期汇票overdue bill
r_sl~^* : |Pl{Oo+ !enz05VW6. M &EJFpc* 宽限日期days of grace
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,vw`YKg Pc4cSw#5 电汇telegraphic transfer (T.T)
)mVYqlU" ayz1i:Q| |8{iIvi/ 7{F9b0zwk 邮汇postal order||postal note (Am.)||post office order||money order
L=!kDU D c.W vUM H>X1(sh#} %_O>Hy|p 本票promissory note (P/N)
,;pX.Ob U aMg f6veM {&qsh9ob [m[~A|S 押汇负责书||押汇保证书letter of hypothecation
:!15>ML;- vUx$[/< /M `y LI 1V$B^/ _ 副保||抵押品||付属担保物collateral security
@_ZWP c;}n=7,>:L UzHhU*nW #f;1f8yrN 担保书trust receipt||letter of indemnity
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W 1Klu]J% TiEJyd`P 承兑||认付acceptance
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VZ@@j[F( H4A+Dg, bO3KaOC8N 单张承兑general acceptance
=C1Qo#QQ% > .~k?_Of ~M1%,] "E!p1 有条件承兑qualified acceptance
CGl+!t{ ;K-t &scD) y s6"Q[B 附条件认付conditional acceptance
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(cZ* LgKEg90w( =DwH*U/YR 部分认付partial acceptance
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