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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会计报表statement of account
]mn(lK -9UQs.Nv pV=X vAy`8Q 往来帐目account current
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!Mfz* 现在往来帐||存款额current accout
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B%,_\ j\P47q'v# QNLkj`PL/ WID4 {>G2 销货帐account sales
u#/Y<1gn Y`uL4)hR5 $"!"=v%B G)?VC^Q 共同计算帐项joint account
B+ud-M0 NJ/6_e Be68 Fu0 exiCy1[+ 未决帐项outstanding account
+#"CgZ] /VgA}[%y JpvE c!cli %?' jyK 贷方帐项credit account||creditor account
S#/[>Cb nAZuA]p}S] fLa 7d?4 lM3UjR|@ 借方帐项debit account||debtor account
jqPQ=X 4yV}4f$q c`yLn%Of% u7=`u/ 应付帐||应付未付帐account payable
@MWrUx T\eOrWt/ Wsyq lEL&tZ} 应收帐||应收未收帐account receivable
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^vS+xq|4" CPWe ( =B@ow
x 新交易||新帐new account
+@ga 9^h0D}#@ <t>"b|
fW 7dhip 未决帐||老帐old account
%e.tAl"!$ WI/&r5rq 1K.i>]}> w~wpm7 现金帐cash account
~:~-AXaMT ~1jSz-s .Xnw@\k' [1K\
_ 流水帐running account
*^e06xc: RoCX*3 d } QVREj 1|_jV7`Mz 暂记帐||未定帐suspense account
o{5es \_;zm+ <{ T2|dFKeWG =:OS"qD3l 过期帐||延滞帐overdue account||pastdue account
sDA&U9; OBp<A+a @}k5rcQ*/ qT7E"|.$ 杂项帐户sundry account
g/e\EkT ^EY^.?Mg T<1*R>el !8S$tk 详细帐单||明细表detail account
Khp`KPxz% 3m:[o`L 1;Bgt v$ &Jw]3U5J 呆帐bad account
OIPJN8V :%-xiv I*8i=O@0T M|IR7Ot
LV 会计项目title of account
faH113nc K'z|a{ru.{ M_asf7|v =w&JDj 会计薄||帐薄account-book
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T ;+* 80=6B zQvp<IUq 7J?`gl&C 营业报告书||损益计算表account of budiness||business report
t:|knZq N0TEVDsk Qxb5Y)/jn [AgS@^"sf5 借贷细帐||交验帐account rendered
/sHWJ?`&/, :ZrE/3_S x
xMV2&,Jq ?VVtEmIN 明细帐account stated
(prqo1e@ B+W 4r9# Y v22,|: ,.Xqb~ 与…银行开立一户头to open an account with
&,~0*&r0 ^=kUNyY (<y~]ig y T#&tf^; 与…银行建立交易to keep account with
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zRbRv 'Bul_D4B !\D[lh}rL ?8dd^iX/ 继续记帐to keep account
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4 QAs$fi}f]s 与…有交易to have an account with
xB.h#x>_` gr]:u4} Buazm3q8H FwD"Pc2 作成会计帐||有往来帐项to make out an account with
;Oh abbj* w=]id'`?q MA9Oi(L)K YXeL7W 清算||清理债务to make up an account
g~,"C8-H ean_/E %=C49(/K_ DK-V3}`q} 清洁帐目||与…停止交易to close ones account with
A}K2"lQ#>, Z.:g8Xl-6 f]N.$,:$ /"$A?}V 结帐to close an account
BT[jD}? vd0;33$L /F/zMZGSA{ 9Rz TC 清理未付款to ask an account||to demand an account
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TCb 7-s qyA%_;ReMY 结清差额to balance the account with
53vnON#{* 70sb{) 0[ (Z48 bU3e*Er 清算to settle an account||to liquidate an account||to square an account
g>g]qQ WX2:c,%: Z %?:
CA 99xs5!4s 审查帐目||监查帐目to audit an account
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RXo!K iQO +@n8DM{b x d9+P 检查帐目to examine an account
oRJ!J-Z] ~3,>TV s"tyCDc.c nDiy[Y-4Wp 转入A的帐户to charge the amount to As account
D/& 8[Z/Cn B;k3YOg B;[ai?@c(_ ar+ j`QIe 以计帐方式付款to pay on account
S!\4,6 &Nzq/~uqP !|\$|m<n BYhF? 代理某人||为某人on ones account||on account of one
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: 9 ;F)j,Ywi)H UG@9X/l} 为自己计算||独立帐目on ones own account
}8joltf 8XS_I{}? U-b( +JDQ`Qk 由某人收益并负风险on ones account and risk||for ones account and risk
mgODJ !c 3c%=W D9hV`fA Bf)}g4nYn 由某人负担for ones account||for account of one
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KSX% FR bmeq3c o#p{0y bSG}I| 按某人指示||列入某人帐户by order and for account of one
+-s$Htx .dbZ;`s {c(@u6l28 ][gr(-6 8 列入5月份帐目for May account
:NHP," -[h2fqu1 9A7LDHst7 QsXy(w#F 编入某中帐项下to pass to the account of||to place to the account of
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=] xJ&E2Bf ZqONK^ Bv=
寄出清算书to send in an account||to send in render an account
sxP1.= W >ocDh~@aP 55%j$f
Ad:}i9-x 支票薄cheque book
iNlY\67sW =%i~HDiy (yr<B_Y'MY \dx$G?R 支票陈票人cheque drawer
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d.[! aSGZF w 5s7C;+ X2[d15!9 持票人cheque holder
o/J2BZ<_< ]ChGi[B~9 _aaQ1A`p F%-KY$% 不记名支票cheque to bearer||bearer cheque
MsD@pa X2PyFe crDm2oA~t ?=FRnpU? 记名支票||认人支票cheque to order
;^"#3_7T] KAFx^JLo =O.%)|
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_52rt 到期支票antedated cheque
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n#J vl"{ovoC fZ6-ap,u 未到期支票postdated cheque
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_!K@(dl E*W|>2nx] o9JZ-biH 保付支票certified cheque
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V."qxKsz 未获兑现支票,退票returned cheque
Z37%jdr 0]u=GD% jTh^#Q Y@#rGV> 横线支票crossed cheque
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d^:(-2l- M>xjs?{%k 普通横线general crossing
66Tx>c"H 4f-I,)qCBk x 3C^ S~ fnJ!~b*qo 特别横线special crossing
ln*_mM/Q% }|-Yd"$ Cu,#w3JR -udKGrT+ 空白支票blank cheque
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) wQR0R~|M ^;DbIo\6H 失效支票,过期支票stale cheque
bmd3fJb`r WvVf+|Km (q+EP(Q UPr8Q^wm 普通支票open cheque
PpWn+''M +}Q@{@5w vbMt}bM(GD M?3#XQDvD 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
&"/IV$H 4/+P7.}ea- ns}"[44C}l c)Ep<W<r1 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
E==vk~cz ](tv`1A,Wd a]%>7yr4 p J#<e 支票换现金||兑现to cash a cheque
"<^]d~a_ Z^l!#"\4m Ip&Q'"HYj i3usZ{_r 清理票款to clear a cheque
*0!IHr"fn >}|Vmy[/ #>[5NQ;$' #CcWsI>+w> 保证兑现to certify a cheque
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!7_ n+94./Mh 5IfyD ]< 0!(BbQnWI 填写支票数额to fill up a cheque
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KD Vv<Tjr cpe/GvD5] `GQ'yv 支票上划线to cross a cheque
vb1Gz]~)> HyX:4f|]' /GDGE } cUPC8k.1 开发支票to make out a cheque
?=^M(TA; yw{;Qm2\7 A"W
}l)+X Ej7>ywlW 签发支票,开立支票to draw a cheque||to issue a cheque
dLnu\bSF 1}>u Y W%.ou\GN^t cPL]WI0( 透支支票to overdraw a cheque
#'2CST Eg;xj@S<2 cJQ& #u 7Ew.6!s#n1 背书支票to endorse a cheque
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v o;\c$|TNU &8^ch,+pD [tEHr 请付票款||清付票款to pay a cheque||to honour a cheque
Xj+oV $hGiI wEp*j+Mmce (}:n#|,{M 支票退票to dishonour a cheque
1;$8=j2 fNllF,8} KWzJ #ekz>/Im* 拒付支票to refuse a cheque
QTKN6P $GcVI;a ;{e=Iz}/ v@KP~kp 拒付支票to stop payment of a cheque
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H 提示要求付款to present for payment
057$b!A-a cHO8%xu` jh|4Y( nL[zXl 见票即付持票人payable to bearer
v7kR]HU[y tq^d1b(j4 i9FtS7 N)rf/E0 支付指定人payable to order
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#<4;J ^%<t^sE _/iw=-T *wOuw@09 已过期||无效out of date||stale
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*AI QoVRZ $!p Y3J;Kk#AH 请给出票人R/D||refer to drawer
V7qc9Gd@I y_Tc$g~ 7KzMa%= \h&ui]V 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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G 文字与数字不一致words and figures differ
ggR--`D[ .}V&*-ep =:;KYuTr +uY)MExs2 支票
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;N FTdP 时间已过account closed
Wveba)"$ V>2mzc k'd(H5A +.RC{o, 更改处应加盖印章alterations require initials
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N%,!&\L 时间已过effects not cleared
XazKS4( ~GWn > N {$
'-[ BRx`83CK 停止付款payment stopped
vGT#BS% P=j89-e gtBnP~zT\B D =Pv:)*] 支票毁损cheque mutilated
aB(6yBBoxj >WsRCBA CX8tTbuFl C9
8 Ks 汇款||寄钱to remit||to send money
ZN:~etd Wy'H4Rg8 INyakAmJ}- *1Lkde@|{ 寄票供取款||支票支付to send a cheque for payment
Uv-xP(X )cMW, =HF||p@ 3']yjj(gHr 寄款人a remitter
!lf:x 4}~zVT0'~ l1|z;
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zai x_mR 收款人a remittee
f8Xe%"< =/k*w#j mkCv
f AU@XpaPWh 国外汇票foreign Bill
*Q<%(JJ 39W6"^q"o WrR97]7t 6[h3pb/m 国内汇票inland Bill
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n%Vt r 1,p[4k~Ww /;%[:x 跟单汇票documentary bill
*S).@j\{W !,*#e 0Wf,SYx`s B}.G(-u?7 空头汇票accommodation bill
QOECpk- 4JTFdbx J^@0Ff;=5^ (9N75uCa 原始汇票original bill
}ug|&25D hi>sDU<x W9{>.E? Y
9eGDpW 改写||换新票据renewed bill
$vS`w4Y lO-: [@ $Nr :YI _5^p+ 即期汇票sight bill||bill on demand
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xzFV] ~M 6^% c~0YIk
>] …days after date||…days after date…日后付款
ellj/u61bj $=f,z>j zof>S>5>R7 &p1Et …months after date||…months after date…月后付款
a;eV&~ nT0FonK> |IqQ%;H #msXAy$N3r 见票后…日付款…days after sight||…days sight
uj$b/I>.' +Io[o6* hlxZq
.~0A*a 见票后…月付款…months after sight||…months sight
8CxC`*L( [-cYFdt"V &eQF[8 , 3u7^*$S 同组票据set of bills
5taYm' {~a=aOS *<2+tI ^$aj,*Aj~ 单张汇票sola of exchange||sole of exchange
DCv~^ x68$?CD tY<D\T Z
4uft 远期汇票usance bill||bill at usance
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ZgB b _f%Wk>A4 |1H"ya 长期汇票long bill
AD4KoT& jE.U~D)2YF }E+}\& )/h~csy:~ 短期汇票short bill
xtyzy@)QL c *(]pM F{\MIuoy |s
:b9sfA 逾期汇票overdue bill
aDuO!?Cm [G^ir wn[q?|1 XCO{}wU)> 宽限日期days of grace
b>AFhj : *upl*zFf0 +]/_gz |D
u.aN 电汇telegraphic transfer (T.T)
~HsPYc8Fz QT /
TZ: Sc;WraEn2 2-i>ymoOS 邮汇postal order||postal note (Am.)||post office order||money order
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CY _B)LRD+Hj s8.O L_e QD%~A0
本票promissory note (P/N)
$Ml/=\EHOg T<06y3sN .vG_ \-@
"; tl>Ot 押汇负责书||押汇保证书letter of hypothecation
Fxy-_%a Bo8+uRF| P]-d(N}/H 1 ry:Z2 副保||抵押品||付属担保物collateral security
-J4?Km a9qB8/Gg[ t0p^0
?V%x94B 担保书trust receipt||letter of indemnity
?"\`u; $:w4_X5T 9:CJl6~N)# ?U:?o_w 承兑||认付acceptance
@yPa9Ug(V sY!PXD0Q P9vN5|"M $A)i}M;uK 单张承兑general acceptance
|U%S<X h=umt<&D @47MJzC o0^'xVv 有条件承兑qualified acceptance
cAIMt]_ _|rrl B\A2Vm`& di}YHMTx 附条件认付conditional acceptance
3 <RkUmR 5FcKY_ #\*ODMk$4| Z{7lyEzBg 部分认付partial acceptance
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