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。
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JC|6 会计报表statement of account
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$mkU TG@ W:>N( xY94v `M.\ D 往来帐目account current
, UiA?7k ]'!$T72 ( !=^ (Nd Nr#" 5<W 现在往来帐||存款额current accout
~gJJ@j 0n P{gy/'PH, Ir :y# U+wfq%Fz 销货帐account sales
T99\R% _@:O&G2nB 8-cCWoc (n0h#% 共同计算帐项joint account
tEE4"OAy Hm*?<o9mxC qVMBZ\`Qm /<-@8CC< 未决帐项outstanding account
|VxO ,[~ '|^<|S_+K 1]% ]"JbV J.^%VnrFO9 贷方帐项credit account||creditor account
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d 1}Mdo&:t 借方帐项debit account||debtor account
C6ry]R@ QssU\@/Q T\b-<Xle b]cnTR2E 应付帐||应付未付帐account payable
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8> n0rAOkW CPt62j8 应收帐||应收未收帐account receivable
`@)>5gW&p |E5\_Z g;To}0H rIJv(&l 新交易||新帐new account
lPO+dm Zm+QhnY| 5,Hj$v7fe yirQ 未决帐||老帐old account
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}R< k^C^.[? ll8Zo+-[ <yxy ;o 现金帐cash account
3tu:Vc.:M }I>h<O pf[m"t6G~ {sb2r%U!+ 流水帐running account
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1]9{$ 8k|&&3_[? 暂记帐||未定帐suspense account
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+u\kTn 过期帐||延滞帐overdue account||pastdue account
:Cdqj0O3u Pg\!\5 R?L?6~/q A8oTcX_ 杂项帐户sundry account
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=# nnj- R+b~m!58 rGIf/=G^r 详细帐单||明细表detail account
2.PZtl _6!@>`u~ ScCA8JgY /*kc
|V 呆帐bad account
N.D7 4157!w'\y c]]e( `% ulorS 会计项目title of account
} 8&? ##r9/`A %|AXVv7IN> tB)nQw7 会计薄||帐薄account-book
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s 营业报告书||损益计算表account of budiness||business report
~`c(7 ?(R!BB YU ,fx<c KJP}0|[ 借贷细帐||交验帐account rendered
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RF 64LAZEQX Gr8%%]
1!0 CAa&,ZR 明细帐account stated
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*WM3 K=N8O8R$y KEfwsNSc% !=bGU= ^
与…银行开立一户头to open an account with
nI7v:h4 G<M9 6V ?DgeKA"A U+-R2w]#q_ 与…银行建立交易to keep account with
;6}> Shs k3CHv =U{ <IO@Qj1* O<()T6 继续记帐to keep account
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rd1EA|T vww>] Z} 与…有交易to have an account with
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F )<(3 .M 作成会计帐||有往来帐项to make out an account with
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I) MGLcM&oR 清算||清理债务to make up an account
8DkZ@} * -X`^R P!u0_6 tSVU,m 清洁帐目||与…停止交易to close ones account with
9Ecc~'f Xmw%f[Xl {J*|)-eAw >udu~ 结帐to close an account
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C;0VR B|ctauJ 清理未付款to ask an account||to demand an account
ZxAk 3?Fe(!@ uaqV)H VQ;'SY:` 结清差额to balance the account with
}CM#jN?( I{i6e'.jP a[jNT$8 .^8rO,H[ 清算to settle an account||to liquidate an account||to square an account
#'4Psz :Z.P0= R>hL.+l. >Z>sR0s7 审查帐目||监查帐目to audit an account
cb }OjM F nCDG PzJ v;#0h7qd >02p,W6S> 检查帐目to examine an account
?{%"v\w -oi@1g@ w[g`)8Ib Z5eM 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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l Mtc - P6A##z 代理某人||为某人on ones account||on account of one
ujf7r`;u. S^iT&;, KGGJ\r6 O-!Q~;3][ 为自己计算||独立帐目on ones own account
[e o= (5e4>p&+ :OV6R, :qj7i( 由某人收益并负风险on ones account and risk||for ones account and risk
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7n*"9Ai( 由某人负担for ones account||for account of one
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EUW>8kw0 OVGB7CB]S tBVtIOm9 按某人指示||列入某人帐户by order and for account of one
[-Xah]g :mhO/Bx T1%}H3 %~[@5<p 列入5月份帐目for May account
X6=o vm -/:K.SY, Zr(eH2}0D !6hV|2aJy 编入某中帐项下to pass to the account of||to place to the account of
5> !N)pA lUdk^7:M n<1*cL:8B )Myx(w"S 寄出清算书to send in an account||to send in render an account
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Q7 $,0EV9+af In8{7&iVO yb,$UT"] 支票薄cheque book
6{I6'+K~ ! F<::fN ,y@WFRsx ~V0 GRPnI 支票陈票人cheque drawer
YF>15{H p0PK-e`@: OIkjO}/7 sRZ?Ilua6 持票人cheque holder
39I|.B" 7a=ul: AR{$P6u!%| 8#[2]1X^8 不记名支票cheque to bearer||bearer cheque
Gl"hn KGc!#C *=tA },`\7 % bKy 记名支票||认人支票cheque to order
Y#+Ws0wN V+r&Z<& nJ$2RN gX*j|(r 到期支票antedated cheque
U;0:@.q (?ULp{VPFl sp+'c;a ,/kZt! 未到期支票postdated cheque
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@{7> 2:<H)oB e,d}4 jy =uEpeL~d;+ 保付支票certified cheque
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9C6Z ~NLthZ(O %V#MUi1 未获兑现支票,退票returned cheque
\UX9[5| d c/^ 7]ySj<1 ]68FGH 横线支票crossed cheque
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.<`| Xk1uCVUe5 普通横线general crossing
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7{7Y[F0 f=.!/e70 !b&+2y2i[W 特别横线special crossing
lBm`W]3T sbhzER y#8 W1%{x Bs|Xq'1M!; 空白支票blank cheque
PKC0Dt;F. *e<}hmDr 'X6Z:dZY 4O.R=c2}7> 失效支票,过期支票stale cheque
k_uI&, e\^}PU 7WY~v2SDF bC98<if 普通支票open cheque
s=5k7 Dr[;\/|# ?k($Tc&Q :RxMZwa= 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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CE`m cP\z*\dS 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
sjb.Ezoq3 )WW*X6[k ZI1*Cb BkPt 1i 支票换现金||兑现to cash a cheque
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+ u*Pi 清理票款to clear a cheque
pzoh9}bue 4]$OO' wa{!%qu5.R ngmC~l*, 保证兑现to certify a cheque
iSR"$H{ ;\6@s3 G-|c%g!ejf 'o4`GkNh) 填写支票数额to fill up a cheque
*9xxX,QT8Q jT< I`K* S'W,AkT uv8kea .( 支票上划线to cross a cheque
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q[nqjC= TJZ/lJU qY'+@^<U; 开发支票to make out a cheque
]7>#YKH. B|yz~wuS pZlt4 g/ShC8@=u 签发支票,开立支票to draw a cheque||to issue a cheque
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DLIx} 透支支票to overdraw a cheque
EJMd[hMhe TwVkI<e0s? B!;:,(S~ - 0q263z 背书支票to endorse a cheque
I )vR &0\:MJc rXT? w]4 ,c$tKj5ulQ 请付票款||清付票款to pay a cheque||to honour a cheque
nM:<l}~v{ qV idtSb ~piE$"]& YVvE>1z 支票退票to dishonour a cheque
i+in?!@G: 3c7i8b $ OcPgw/
I iY?#R& 拒付支票to refuse a cheque
.0RQbc9 [KHlApL Ok@`<6v X>Q4 4FV! 拒付支票to stop payment of a cheque
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X7J~ V|B4lGS& 提示要求付款to present for payment
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[7HBn 见票即付持票人payable to bearer
F[%k;aJ RSbq<f>BFo ^b`-zFL7 r-L& ee 支付指定人payable to order
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V!Sm,S( WFV'^-4 已过期||无效out of date||stale
k'N``. }2e s" &fWC-| :aaX Y:< 请给出票人R/D||refer to drawer
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N:Kj <fDT/ IQtQf_"e1 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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rq{ 21 文字与数字不一致words and figures differ
3h=kn@I 1:^Xd~X #\}FQl6 ];6955I! 支票
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JrLh=0i9 时间已过account closed
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%%i :;+_<pk ZYY2pY 1 kqj)&0|X 更改处应加盖印章alterations require initials
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5fiWo^s} )fIG4#%\ ^t7u4w! S ;rd0+J 停止付款payment stopped
R6fkc^ o/VT"cT ovM;6o <dD!_S6@, 支票毁损cheque mutilated
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1 CR9wp]-Vd 汇款||寄钱to remit||to send money
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\/'w] zz(|V 寄票供取款||支票支付to send a cheque for payment
^zO{A ks |,oLZCNa _Y&.Nw U_PH#e 寄款人a remitter
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scEc $"|r7n5[ 收款人a remittee
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([~o pQ0*)}l, 国外汇票foreign Bill
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l 9XDSL[[ 国内汇票inland Bill
GfK%UZ$C /"k [T "~ $i# 2[pOGc$ 跟单汇票documentary bill
S g1[p#U I)` +:+P nyR<pnuC' "PRHQW 空头汇票accommodation bill
pA_u;* >5kz#|@P G[ #R 1' 7~Inxk; 原始汇票original bill
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#2}, _p1!8*0] tR<#CCtRp' 改写||换新票据renewed bill
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Or( ^8,prxaok \rUKP""m 即期汇票sight bill||bill on demand
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}C,) 1I69O6" &gS-.{w " …days after date||…days after date…日后付款
m`8{arz2 EU:N9oT q#c+%,Z=C 4<UAT|L^` …months after date||…months after date…月后付款
Pm2LB<qS BI,]pf;GWv FT6C KsM" ,GVX1B? 见票后…日付款…days after sight||…days sight
6U8esPs, C|Gk} !^MwE] @o?Y[BR 见票后…月付款…months after sight||…months sight
ju[y-am$/ x!s=Nola
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MmvJ)|&t 同组票据set of bills
R8lja%+0$ p>?(uGV ydO G8EI nxuH22: 单张汇票sola of exchange||sole of exchange
.kuNn-$ w<!,mL5 N 9Ca0Tu ?nL,Otz 远期汇票usance bill||bill at usance
<Bn0wr8)\ *74/I>i }[!=O+gO @,,G]4zZ! 长期汇票long bill
I`IW^eZM *^G, X0j> g^b8 (m!kg 短期汇票short bill
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H6nH 逾期汇票overdue bill
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]UjU MRo_An+ -"'+#9{h 宽限日期days of grace
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L9'dL| $u, 6x~> 电汇telegraphic transfer (T.T)
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a YSPUQ 邮汇postal order||postal note (Am.)||post office order||money order
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"p-0=IgJ H2[0@|<< 9L-jlAo< 本票promissory note (P/N)
[8Z#HjhQ cQd?,B3#F #M!{D ,{(XT7hr 押汇负责书||押汇保证书letter of hypothecation
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5Ij -\%5aXr }zkFl{/u s 8K.A~5 w 副保||抵押品||付属担保物collateral security
&CXk=Wj e&!c8\F vA6onYjA @C=gMn.E 担保书trust receipt||letter of indemnity
c]U+6JH "B +F6 1K|F;p F_w+8)DZ 承兑||认付acceptance
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k #Q=c.AL{ ,1CmB@ 单张承兑general acceptance
>tMI%r Hiwij,1 H*N{4zBB W79.Nj2` 有条件承兑qualified acceptance
@U?&1.\ 2Rwd\e.z _ 3>E+9TQ o4yl3o 附条件认付conditional acceptance
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<j ZO<\rX ( UNv!G/i-5 部分认付partial acceptance
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