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。
1b^e4 会计报表statement of account
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) _yH{LUIj 往来帐目account current
t6/w({}j uX82q.u_y Yatd$`,hW I5#KLZVg 现在往来帐||存款额current accout
lZ5LHUzP b#~K> /e/%mo z$64Ep# 销货帐account sales
/g/]Q^ `_YXU 5;WESk ?3[Gh9g` 共同计算帐项joint account
/!7 #)}K,FDd &>nB@SQZ 2VpKG*!\ 未决帐项outstanding account
O0Z!*Hy EM2=g9y ` nd/N# o >wty3l: 贷方帐项credit account||creditor account
6zyxGJ( %#go9H(K M Ewa^ >X@4wP7l 借方帐项debit account||debtor account
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} ;$nCQ/ / ()'yY^ CvOji1 应付帐||应付未付帐account payable
ttP|}|O 1U)U {i7j u~O9"-m !V 84f(B E 应收帐||应收未收帐account receivable
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F^;C 新交易||新帐new account
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V FhP$R}F #]rfKHW9 未决帐||老帐old account
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c4\%ze 现金帐cash account
@vc9L (X?HuWTm :Bh7mF-1 5)c B\N1u 流水帐running account
7+NBcZuG9 R+*-i+]Q#7 c)j60y m2a[E0 暂记帐||未定帐suspense account
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过期帐||延滞帐overdue account||pastdue account
:R'={0Jg " k0gZb #Zg pm"MW eK[9wEdn 杂项帐户sundry account
&W8fEQwa M7fPaJKL Vl^p3f[ H73 r3BH 详细帐单||明细表detail account
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s?JOGu F05]6NVv yHo#v:>?p 呆帐bad account
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&s8vmUt 03n+kh XZ=%XB:? 会计项目title of account
P6 7*-Ki (j(hr'f % !>@m6JK `l'Ine11 会计薄||帐薄account-book
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7oE\cxr 营业报告书||损益计算表account of budiness||business report
>l b9 j> 3>v-,S+ _oHxpeM nGM;|6x"8| 借贷细帐||交验帐account rendered
@rv)J[7Y& Doe:m#aNj 12V-EG i RGLJaEl ! 明细帐account stated
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ffpA 与…银行开立一户头to open an account with
'Yaq; mDY )43z(:< GMY[Gd t~|`RMn" 与…银行建立交易to keep account with
!ir%Pz^) Byh!Snoe ,*sKr)9) ,:{+-v( 继续记帐to keep account
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z v\g1w&PN NE><(02qW Uuktq)NU 与…有交易to have an account with
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z h05BZrE jItVAmC=i 作成会计帐||有往来帐项to make out an account with
.IsOU @zJiR{Je-U d/b\:[B@ ~wu\j][2 清算||清理债务to make up an account
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or"9I1o gX`C76P! 清洁帐目||与…停止交易to close ones account with
s)+] pxV0- }&]T0U`@ 7e[&hea %Q=rm!Syv 结帐to close an account
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rhBU6K 清理未付款to ask an account||to demand an account
lpjby[S 4YXp,U "$3~):o $,o@&QT?AT 结清差额to balance the account with
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*1 清算to settle an account||to liquidate an account||to square an account
9R:?vk4 +E+I.}sOB (S_1C, IH"_6s#$& 审查帐目||监查帐目to audit an account
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Ct "2:#bXM- 检查帐目to examine an account
16"L;r M8VsU*aU {5SJ0'.B2g (\4YBaGd 转入A的帐户to charge the amount to As account
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sUZ2A1J} qxHsmGV y(j vl|z[ 以计帐方式付款to pay on account
0L\vi KssIoP \wp8kSzC 'EB5# 代理某人||为某人on ones account||on account of one
s5ILl wr @9g!5dcT lgC^32y DCgiTT\ 为自己计算||独立帐目on ones own account
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\ 由某人收益并负风险on ones account and risk||for ones account and risk
XRn+6fn| 6M bMAh5> 8u Z4[ ROj=XM:+ 由某人负担for ones account||for account of one
_2eL3xXha. Jh%k:TrBm h}%yG{'/M= '~7 6Y9mv 按某人指示||列入某人帐户by order and for account of one
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.W 列入5月份帐目for May account
9z(h8H WhL1OG ^j'vM\^`ml =e]Wt/AQ 编入某中帐项下to pass to the account of||to place to the account of
<PQ[N[SU v?h8-yed g%d&>y?1r r<.*:]L 寄出清算书to send in an account||to send in render an account
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支票薄cheque book
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Ii z(beT e }u'O<d~z? 支票陈票人cheque drawer
sJYs{Wm }UHoa @0rwvyE=+3 ,6a }l;lv 持票人cheque holder
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cH$Sk .e2K\o 不记名支票cheque to bearer||bearer cheque
ACxjY2 y8\4TjS1 yO09NQ 5u f5QJj<@ 记名支票||认人支票cheque to order
:#p!&Fi UkBr4{+aE 5>[j^g+@ '^.}5be& 到期支票antedated cheque
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KS [+v}V ,jb #&c}in"! 未到期支票postdated cheque
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保付支票certified cheque
@Y2&v956 })}-K7v1+ &tE#1<k )|@UY(VZ^ 未获兑现支票,退票returned cheque
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UBxQ4)% ssC5YtF7X 横线支票crossed cheque
L`{EXn[ c/E6}OWA 1 ~#p3)B Qf]ACN 普通横线general crossing
gRdg3qvU oXkxd3 <U]#722 -!]dU`:(X 特别横线special crossing
$?u ^hMU= (PN!k0Y KI="O6 h ]%5DuE\M8\ 空白支票blank cheque
-3T6ck 0BTLIV$d; 4!dN^;Cb DOm5 azO!> 失效支票,过期支票stale cheque
V OViOD KwiTnP!Dca >_$DKY>$` >2l;KVm% 普通支票open cheque
Y@Kp'+t(! b%<i&YY# Gm.n@U p {^#62Y 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
<j.bG 7 81|Xg5g)b {>cO&eiCt dEp?jJP$; 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 V4OhdcW{ dSb|hA}@ 支票换现金||兑现to cash a cheque
ZAPT5 D`lTP(] y 5Qik{cWxBq lc=C 清理票款to clear a cheque
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P:j p_jDnb# 保证兑现to certify a cheque
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VBB:*q6 wNW9xmS q@p-)+D; 填写支票数额to fill up a cheque
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h> 0*"auGuX d"|XN{ 支票上划线to cross a cheque
bO:Ei g`!:7|&,_ D!~-53f@ ~: f9, 开发支票to make out a cheque
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1 签发支票,开立支票to draw a cheque||to issue a cheque
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#}9?>UV (KHTgZ6 透支支票to overdraw a cheque
s,Cm}4L6 n~l )7_G $L.0$-je4 0}c*u) , 背书支票to endorse a cheque
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G1]!Vz5 请付票款||清付票款to pay a cheque||to honour a cheque
G|yX9C]R `/<KDd:_t })Rmu."\ Uq&ne1 支票退票to dishonour a cheque
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x~tEe 拒付支票to refuse a cheque
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_tL*sA>[~) (j+C&*u wYhWRgP 拒付支票to stop payment of a cheque
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o fEdQR-> hZ.Sj~>7` _h7+.U= 提示要求付款to present for payment
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_h9L 见票即付持票人payable to bearer
BN@*CG }#q9>gx Vf*!m~]Vqi qJFBdJU (1 支付指定人payable to order
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O9q$-8! h/`OG>./ 已过期||无效out of date||stale
{J%hTjCw Q$W0>bUP @h([c {.z2n>1J{T 请给出票人R/D||refer to drawer
)dG7$,g O$Wt\Y<q m1VyYG ];^A8? 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
0kpRvdEr- 42:\1B#[ Q wk 18Pc4~>0 文字与数字不一致words and figures differ
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v 4kNf4l9Y 支票
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u=jF\W9 时间已过account closed
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| [sTr#9Z 更改处应加盖印章alterations require initials
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q+3Z3v 时间已过effects not cleared
D.j'n-yw fg%I?ou 5Qo\0YH -$?xR]( f 停止付款payment stopped
gf2l19aP ]P(:z PNd]Xmv) *pk*ijdB 支票毁损cheque mutilated
h5U@Ys (X,Ua+{ '73dsOTIT =ILs[p 汇款||寄钱to remit||to send money
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2+TCFpv >,y291p2 ]=2Ba<)m 寄票供取款||支票支付to send a cheque for payment
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NF 寄款人a remitter
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4 (8qMF{ KIC5U50J 收款人a remittee
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?- 国外汇票foreign Bill
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nk> VtUe$ft V'#dY~E-P 国内汇票inland Bill
e ,/I}W A)kx,,[ 8E&}+DR? :@r E& 跟单汇票documentary bill
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MS,AyD] 空头汇票accommodation bill
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Hg] Ds9pXgU(Z &8_]omuNV $\Bzp<SN` 原始汇票original bill
|Up+Kc:z/n FAfk;<#'n+ KiT>W~ ;gYW!rM 改写||换新票据renewed bill
53J!iNnXT6 AV Gu* 5B#q/d1/a i6?,2\K 即期汇票sight bill||bill on demand
7*^-3Tt83 k*(c8/<.d )XmV3.rI 8*!<,k="9 …days after date||…days after date…日后付款
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_T&?H +D[|L1{xb …months after date||…months after date…月后付款
B]L5K~d XAW$"^p X^ckTIdR _Db=I3.HJ 见票后…日付款…days after sight||…days sight
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qn7$ eqU2>bIf 见票后…月付款…months after sight||…months sight
SeN4gr* 'DO^ ($N G#gUd'=M /x,gdZPX 同组票据set of bills
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T/i]z Xf!@uS6<X 单张汇票sola of exchange||sole of exchange
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u?5d%]* 远期汇票usance bill||bill at usance
y=g9 wO u.sF/T=6f <f.* =/]W2 |I-;CoAg 长期汇票long bill
+PgUbr[p l*>t@:2J 5b45u 6 *GleeJWz 短期汇票short bill
'kb5pl~U T6m#sVq L9Sd4L_e ?j;e/r. 逾期汇票overdue bill
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宽限日期days of grace
z%$ E6Im _G%]d$2f` %E#OUo[y/ CF"$&+ s9 电汇telegraphic transfer (T.T)
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.^5N~. x2x)y08 邮汇postal order||postal note (Am.)||post office order||money order
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}G !+T\}1f7d #[0:5$-[ 本票promissory note (P/N)
Ck;O59A"&- gw~%jD-2 Xou1X$$z Atl`J.;G 押汇负责书||押汇保证书letter of hypothecation
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08>9tf` #:C;VAAp 副保||抵押品||付属担保物collateral security
3D_Ky Z~M+ J$6h%Eyo w}+#w8hu <i{O\K]9 担保书trust receipt||letter of indemnity
*uHL'Pe;m b ~DtaGh \{r-e 'F%4[3a$\n 承兑||认付acceptance
n,sf$9" {Hncm SY\ UuZ 4w,=6|# 单张承兑general acceptance
0\v98g<[+ piYv}4;:( 5\93-e V.zKjoky@ 有条件承兑qualified acceptance
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yg e 附条件认付conditional acceptance
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部分认付partial acceptance
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