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。
3* 1cCM42 会计报表statement of account
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]oUvC +coVE^/w pxDkf|* 往来帐目account current
uD}Q}]Z 9rf6,hF Q9Sh2qF^2 C|*U)#3:F 现在往来帐||存款额current accout
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c{O!z6sX \C#XKk$OE I<Wp,E9G# 3MH9%*w'0 销货帐account sales
0Q`Dp;a5& Nawph dG2k4 O bnIl@0Y 共同计算帐项joint account
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t m:SG1m_6 8iA[w-Pv 未决帐项outstanding account
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\,&,Q g(& hu S %Ya%R@b} 贷方帐项credit account||creditor account
l|RBO+} 4z%::? \MI2^JN w`KqB(36 借方帐项debit account||debtor account
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'o}v{f M~+}ss 应付帐||应付未付帐account payable
=>3wI'I *hWpJEV *@)0TL(03 aG_@--= 应收帐||应收未收帐account receivable
8L1vtYz r ]s7a?O C-)mP- |8 ad)jw:n 新交易||新帐new account
;YN`E 7M8oI.?C| 4|U$ON?x H1Jk_@b 未决帐||老帐old account
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RISDjU3 ]w,:T/Z} 现金帐cash account
}Wlm#t C GN=kQ {'#1do}{ 76::X:76 流水帐running account
amTeTo]Tg cV$an Ah2*7@U d6^:lbj 暂记帐||未定帐suspense account
kI?+\k\V` p~'iK4[&6 7F5v-/ baQORU=X 过期帐||延滞帐overdue account||pastdue account
t|PQ4g< zEVQ[y6BcM !\<
[}2} &zR\Rmpt 杂项帐户sundry account
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f5q9sp8 ;NMv>1fI #7Fdmnu` cslZ; 详细帐单||明细表detail account
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t &=^YN"=Z `.z"Q%uz 呆帐bad account
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lfw|Q@ nnOgmI7 -1{f(/ 会计项目title of account
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(b L<8b &HQ_e$1 会计薄||帐薄account-book
;9CbioO tVv/G~( @cr/& 2U|"]tpM& 营业报告书||损益计算表account of budiness||business report
kzk8b?rOA $l $p| q4ttmL8 1oc@]0n 借贷细帐||交验帐account rendered
Z;O!KsJ s\zY^(v4 b>-h4{B[ }_Ci3|G>%D 明细帐account stated
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J8-K enx+,[ 与…银行开立一户头to open an account with
eQz.N<f" &MZ{B/;;H 6gabnW3 /X]gm\x7s 与…银行建立交易to keep account with
ppo.# p0w w`DcnQK' |:.s6a# ( m@Dra2Cv'@ 继续记帐to keep account
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LIJ:O znB+RiV8 ^F'~|zc"C 与…有交易to have an account with
+DG-MM%\ 6j8\3H~ k8\KCKql L@'2}7N1% 作成会计帐||有往来帐项to make out an account with
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e& 清算||清理债务to make up an account
=0L%<@yA qnHjw Mi ow 9M^5<8: 清洁帐目||与…停止交易to close ones account with
F Uz1P >z~_s6#CP g&S>Wq%L QLU <%w:B 结帐to close an account
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,RDWx 清理未付款to ask an account||to demand an account
]c v/dY# }.(DQwC}1k BL~#-Mm<|l "@5qjLz] 结清差额to balance the account with
E2 FnC}#W ju5o).!bg xbxzB<yL Y4w]jIv 清算to settle an account||to liquidate an account||to square an account
7NT0]j(w- [m4M#Lg\0 \crh`~?> GGo~39G 审查帐目||监查帐目to audit an account
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C:t?HLY)fG 检查帐目to examine an account
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p*T[J 转入A的帐户to charge the amount to As account
R:(i}g<3 *DvX||`& VxS3lR= 5Ok3y|cEx 以计帐方式付款to pay on account
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sPze] N34-z|"q 代理某人||为某人on ones account||on account of one
`mW~ {)x 5~Ek_B Yyar{$he /}2Y-GOU 为自己计算||独立帐目on ones own account
T`pDjT 2@?X>, wfe4b */JYP + 由某人收益并负风险on ones account and risk||for ones account and risk
3s|:7 {chZ&8)f mn=b&{')e tl{{Vc[ 由某人负担for ones account||for account of one
l53Q"ajG 94et ]u%7 -"S94<Y h)fsLzn]Tf 按某人指示||列入某人帐户by order and for account of one
livKiX` 63%V_B| \.oJ/++ fzw:[z:% 列入5月份帐目for May account
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/ 编入某中帐项下to pass to the account of||to place to the account of
< qab\M0W +c!HXX iLJ@oM;2 iPV-w_HQ 寄出清算书to send in an account||to send in render an account
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%h ]T|$nwQ h~]e~u V 支票薄cheque book
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[i@*" Mh2b!B 支票陈票人cheque drawer
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alq tY]?2u%) n*ShYsc boCi*] 持票人cheque holder
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+ 不记名支票cheque to bearer||bearer cheque
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?wlRHVZ T fkGkVR 记名支票||认人支票cheque to order
OI6Mx$ P*?| E@;s` `JDZR:bMaT <XG]aYBR 到期支票antedated cheque
oy#(]K3`O Cw(yp u \-]tvgA~& Xe_djy'8 未到期支票postdated cheque
Yb`b/BMR z9OpMA Y$"m*0 _0gdt4 保付支票certified cheque
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ogMRq@ 未获兑现支票,退票returned cheque
C P&u #_S]\=N( / [49iIzC 2cQ~$ 横线支票crossed cheque
M&hNkJK*G HyWR&0J ;SjNZi)4d csLbzDg 普通横线general crossing
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@ :PMb Ub l4+ `x[^ CUG"2K9 特别横线special crossing
y;fF|t<y Z]G#: M_UmnqN1C }riM- 空白支票blank cheque
k'|yUJ, {_*G"A 9 MG.c`t/w %JiF269 失效支票,过期支票stale cheque
s#aj5_G U`EOun, QgYt(/S 0{B<A^Bf 普通支票open cheque
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1< @w.DN)GPo 7bO>[RQB WvJ:yUb2 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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1kI[y ({C[RsY=6 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
?yjg\S?L ohx$;j @J5TDq @ Ad-5Znc5 支票换现金||兑现to cash a cheque
T6\]*mlr VK*`&D<P i ?M-~EKu b+ycEs=_ 清理票款to clear a cheque
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Dk .),9qz` _oG%bNM 保证兑现to certify a cheque
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e 填写支票数额to fill up a cheque
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ynudO (n>Gi;u(R 支票上划线to cross a cheque
HbB8A#u (G./P@/[ }0anssC ^W@8KB 开发支票to make out a cheque
O>nMeU iJoYxx DMDtry?1: 4\|Q;@f 签发支票,开立支票to draw a cheque||to issue a cheque
O#[b NLV rA?<\* T_UJ?W U<sGj~"# 透支支票to overdraw a cheque
&0bq3JGW )nj fqg j-**\.4a~ 3ww\Z8UeK 背书支票to endorse a cheque
=Gzs+6A8 #7'k'( t@MUNW`Q !Z\Gv1 请付票款||清付票款to pay a cheque||to honour a cheque
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g7|kl 支票退票to dishonour a cheque
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^V( C_q2bI WW6-oQs_#* Y7qQ`| 拒付支票to refuse a cheque
"mE/t ( I9xu3izAmR LQ%QFfC 7_j t =sr 拒付支票to stop payment of a cheque
pYAKA1F Rm)hgmZ *3={s"a.( (X5y%~;V5a 提示要求付款to present for payment
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m7ly8a| c C) <Y#1 A ep](je 见票即付持票人payable to bearer
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gcN* Zon7G6s9` @@\px66 u0k'Jh]K 支付指定人payable to order
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H [Rq|;p `DSFaBj, bw/mF5AsW 已过期||无效out of date||stale
\/SOpC f9Xa}* baTd;`Pn "x;FE<I 请给出票人R/D||refer to drawer
ft@#[Bkx dZ*&3.#D5 A
Rnq~E@1 FwB xag:u 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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l@dj gG.+3= SCMvq?9 lsj9^z7 文字与数字不一致words and figures differ
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B+R|fQ 支票
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e8:O2!HW 时间已过account closed
ZvC?F=tH rbv @J6r;4|& kt_O= 更改处应加盖印章alterations require initials
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NgsEEPu? 时间已过effects not cleared
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w&es N$2 G i( 停止付款payment stopped
L:@COy mrG#ox4$ V^n=@CZT9C +5R8mbD! 支票毁损cheque mutilated
M1 o@v 0 wM;=^br MZX@Gi<S[ ##mBOdx 汇款||寄钱to remit||to send money
N;}X$b5Y @ >OjK0jiPf 2p 7;v7)y Lq6nmjL 寄票供取款||支票支付to send a cheque for payment
tOk=m'aUK b rDyjh wXdt\@Qr -<T>paE9 寄款人a remitter
#\xy,C'Y e_rEu'[av {Ngut /=#~8 收款人a remittee
pR`nQM-D )N3/;U; uz3 ?c6b B'vIL ' 国外汇票foreign Bill
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{hN 0f3>s>`M *U8,Q]gS 国内汇票inland Bill
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Ks|GQf 跟单汇票documentary bill
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Fec 空头汇票accommodation bill
"18cD5-# K^b'<} $|p 8yZs>Og? G-vkkNj%e 原始汇票original bill
PCc{0Rp\vk ,^v_gc <{Rz1CMc Wn2J]BH 改写||换新票据renewed bill
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L0 (CYQ>)a {irl}EeyC Q;m8 drU 即期汇票sight bill||bill on demand
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r\@= bQ0+Y?,+/ …days after date||…days after date…日后付款
o> 1+m =C)2DW J1 '8@4FXK Mt~2&$> …months after date||…months after date…月后付款
\y7\RV>>3b g+4x {HVsRpNEf 1wggYX 见票后…日付款…days after sight||…days sight
x IL]Y7HWM bK!uR&i^l /}d)g4\j o7v9xm+ 见票后…月付款…months after sight||…months sight
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,"YCK h?->A# NZXCaciG 同组票据set of bills
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*AE&Y 单张汇票sola of exchange||sole of exchange
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n 远期汇票usance bill||bill at usance
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长期汇票long bill
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5^2P\y(? PiNf;b^9 短期汇票short bill
=u5( zaBe "haJwV6- |1+mHp CL!s #w1I\ 逾期汇票overdue bill
d}^hZ8k| jhka;m YJZ`Clp? _=I&zUF 宽限日期days of grace
?Vi U%t8J5 9*[!ux7h YE
-}1&8 iis}=i7| 电汇telegraphic transfer (T.T)
;xu&%n[6@ #b;TjnC5{$ ^`9O$.'@ 8;(3fSNC 邮汇postal order||postal note (Am.)||post office order||money order
#\3X;{ WG5)-;>q| 6eK7Jv\K h,i=Y+1 本票promissory note (P/N)
|Tk'H& ebf/cCh VzuU0 '=ydU+X 押汇负责书||押汇保证书letter of hypothecation
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