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。
uPZ<hG#K 会计报表statement of account
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P`ZYm 22`N(_ 往来帐目account current
P/9iB/ xNLvK:@0p O C qI T1Gy_ G/ 现在往来帐||存款额current accout
s01W_P .@R vJ `'x Aw~N"i Wa {()Cz 销货帐account sales
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X 共同计算帐项joint account
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2 Xwer
QwO= wfE%` 1 未决帐项outstanding account
6e%|.}U P. V # YY? }/r 6X1_NbC 贷方帐项credit account||creditor account
moe5H +|SvJ M?yWFqFt9m |izf|*e 借方帐项debit account||debtor account
ga#Yd}G^~3 \Gzo^w <kY|| _mi(:s( 应付帐||应付未付帐account payable
zSU06Y BAUo`el5 _jhdqON6E @qGg=)T 应收帐||应收未收帐account receivable
T@. $Zpz .*0`}H+_ "-tTN "q'9-lk 新交易||新帐new account
Xy;!Q`h( Dq~PxcnI nV$ctdusQ TAXl73j_CY 未决帐||老帐old account
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Ii@_r> Q302!N 现金帐cash account
OP-%t\sj> *C 0gpEf9S _tGR:E 1V@\L|Y 流水帐running account
2k^dxk~$V; &dC #nw N%2UL&w#B H=7z d|W 暂记帐||未定帐suspense account
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?C 过期帐||延滞帐overdue account||pastdue account
]:Q7Gys O>![IH(L F!|?S:X Z_^v#FJ'l 杂项帐户sundry account
ItoSORVV i>M*ubWE4@ ^1%gQ@P z~g7O4# 详细帐单||明细表detail account
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MI!JZI$z5 mndUQN_Gb [|sKu#yW 呆帐bad account
t?-7Z6 6$'6x2, `B`/8Cvg WAj26";M( 会计项目title of account
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Y=gj{]4 SZ9xj^"g 会计薄||帐薄account-book
q5$z:'zE JuGQS24 ,{C(<1 V.IgEE] 营业报告书||损益计算表account of budiness||business report
))n7.pB9/ Q7y6</4f k?.HW?=zy ZS uMQ32 借贷细帐||交验帐account rendered
HY]vaA` zS:89y< 3I_"vk Y/t:9Aau 明细帐account stated
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uF 与…银行开立一户头to open an account with
yG0Wr=/<? Ii?"`d +JA `>fN?He jl<rxO?-F 与…银行建立交易to keep account with
*JG?^G"l S.+)">buH EX>|+zYL S,5>g07-` 继续记帐to keep account
j$*]'s&_hZ %iI0JF*Ez TJ9,c2d+ y+RT[*bX5o 与…有交易to have an account with
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O0xL;@rBe 作成会计帐||有往来帐项to make out an account with
Ep}KIBBO u[U~`*i*rA /UjRuUC] xPh%?j?*v 清算||清理债务to make up an account
qEE3x>&T] pBt/vS ad }>xgzhdT #VC^><)3 清洁帐目||与…停止交易to close ones account with
=JyYU*G4 {e2 ( }H{{ @RU +asJV1a 结帐to close an account
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5pI fHf+! 清理未付款to ask an account||to demand an account
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^ 结清差额to balance the account with
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nA4 JBE'B Q@ 清算to settle an account||to liquidate an account||to square an account
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[4sv6\9 m7kDxs(KO V#!ypX]AB[ 审查帐目||监查帐目to audit an account
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M\R| nl5K1!1 _OcgD< 检查帐目to examine an account
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8 转入A的帐户to charge the amount to As account
Rv q_Zsm 5G){7]P+r" 9;Wz;p VR_+/,~ 以计帐方式付款to pay on account
HcHfwLin0 ]Nt97eD) FTCp3g 2k"a%#H8 代理某人||为某人on ones account||on account of one
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Vo <4{@g]0RV 为自己计算||独立帐目on ones own account
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PD"[a=" 由某人收益并负风险on ones account and risk||for ones account and risk
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B[4y(Im Y hLtf(r 由某人负担for ones account||for account of one
<?qmB}Y %/etoK ~8pf.^,fi @aCg1Rm 按某人指示||列入某人帐户by order and for account of one
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列入5月份帐目for May account
nZ\,ZqV B"KsYB79t ts?b[v ;\<?LTp/r 编入某中帐项下to pass to the account of||to place to the account of
;xB"D0~,1 XZ|"7a s '12|:t&7 kOdS^- 寄出清算书to send in an account||to send in render an account
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|P2\SPL 支票薄cheque book
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er 7vj[ AOq3l 支票陈票人cheque drawer
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O GE5@XT lh#GD"^(w& TdQ^^{SRp 持票人cheque holder
hLm9"N'Pf &-b=gnT E0O{5YF^T W^=89I4] 不记名支票cheque to bearer||bearer cheque
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T 记名支票||认人支票cheque to order
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9T #[KwR\b{:+ X! 2|_ ~ml\| 到期支票antedated cheque
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未到期支票postdated cheque
rk. UW NXmj<azED =u'/\nxCF O,OGq0c 保付支票certified cheque
H~G=0_S 2(c#m*Q!b Z^~6pH\ Xj@Kt|&`k 未获兑现支票,退票returned cheque
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y<o }`M6+.z3F /N^+a-.Qd 横线支票crossed cheque
nb|MHt PX dY|jV}%T |1<Z3\+_/ 3+$O#> 普通横线general crossing
8n:D#`K }>1E,3A:%G iIF'!K=q (i?^g & 特别横线special crossing
% (.PRRI XM 7zA^- Y$Ke{6 4 \bsm#vY, 空白支票blank cheque
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|kd^]!_ b;O+QRa Rd$<R 失效支票,过期支票stale cheque
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6 bc"N 普通支票open cheque
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8`~]9ej [5 V 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
`^}9= Q'r GGuLxc?( FV9RrI2 Xm-63U`w5 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
BY d3 rI i,HAXPi 3OZ}&[3 *,pqpD> 支票换现金||兑现to cash a cheque
`2oi~^. ?l (hS\N, [n"<(~ wf4Q}l2,d 清理票款to clear a cheque
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q f1{ckHAY55 保证兑现to certify a cheque
8B+uNN~%] k);!H + ex1ecPpN k?#6j1pn 填写支票数额to fill up a cheque
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( ;1 fM L,8 +x2xQ8#|~~ hMQaT-v 支票上划线to cross a cheque
>']H)c'2 dB5DJ:$W$ 4Uiqi{} r:cUAe7# 开发支票to make out a cheque
;gyE5n-{ %([c4el>\F bsm,lx]bH^ I}WJ0}R 签发支票,开立支票to draw a cheque||to issue a cheque
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E(8g(?4 V("1\ 透支支票to overdraw a cheque
(G VGoh& UPYM~c+} Ml Z`g,{ "J#:PfJ% 背书支票to endorse a cheque
2YyZiOMSc F*4+7$E0B >`:+d'Jv0 ~-+Zu< 请付票款||清付票款to pay a cheque||to honour a cheque
X3[!xMij ?MH4<7?" E@FenCF vF&b|V+, 支票退票to dishonour a cheque
W<Lrfo&=Y] CkU=0mcY q1y4B` hbeC|_+ 拒付支票to refuse a cheque
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# !UTJ) & o__q)"^~- 拒付支票to stop payment of a cheque
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0(-:iq B]7jg9/ 提示要求付款to present for payment
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]oV~H u*{ _WL[( arZIe+KW 见票即付持票人payable to bearer
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wY#mL1dF QGd- 9UEA] 支付指定人payable to order
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h86={@Le 3;NRW+ 已过期||无效out of date||stale
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V{.p EcIQ20Z_- SK52.xXJ ^A`( 请给出票人R/D||refer to drawer
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#Uh 5tc 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
SWpUVZyd |@.<}/ N_D+d4@ p'~5[JR: 文字与数字不一致words and figures differ
C`wI6! VU9P\|c@< C4]%pi 'qAfei'] 支票
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Cg pT(E\E 时间已过account closed
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&? &Fjilx'k /T)n5X 更改处应加盖印章alterations require initials
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3^>a TU<Z 时间已过effects not cleared
Aq%^>YAp yB%)D0 +wozjjc *)1Vs'!- 停止付款payment stopped
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K 支票毁损cheque mutilated
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| 汇款||寄钱to remit||to send money
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^bs>k 7G(f1Y 寄票供取款||支票支付to send a cheque for payment
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2z ta &v5.;8u+OV 寄款人a remitter
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>th1 收款人a remittee
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C3h$ 国外汇票foreign Bill
4bev*[k E? eWv)// 1"&;1Ts 5%?b5(mnD 国内汇票inland Bill
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U dMs||&|& @ Rx6 >52> 跟单汇票documentary bill
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hMeqs+ wK'! xH^ BBR"HMa4 空头汇票accommodation bill
(s$u_aq77 I+"?,Ej$K !\-4gr?`! u}}9j&^Xa 原始汇票original bill
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^Q >$naTSJq 改写||换新票据renewed bill
3<Z'F}lg /ggkb8<3 6UW:l|}4#2 9#&W!f*qO| 即期汇票sight bill||bill on demand
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*r' …days after date||…days after date…日后付款
xd|~+4 o"#TZB+k ZEj!jWP2m ,<$YVXe/ …months after date||…months after date…月后付款
Seq]NkgY |O(-CDQe O}MZ-/z=o~ 4W!\4Va 见票后…日付款…days after sight||…days sight
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a@ UXwB$@8 J-tq8 h41$|lonU% 见票后…月付款…months after sight||…months sight
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HkdN=q f2 ydL/M, 同组票据set of bills
XLZ j j,=*WG )WVItqQKV AhvvuN$n% 单张汇票sola of exchange||sole of exchange
z1f^p7$M? uNe}"hs ,@Fgr(?'`> _{e&@d 远期汇票usance bill||bill at usance
=a)iVXSB] j|[(*i%7| {_zV5V =[P%_v`` 长期汇票long bill
)W8L91- OL=ET)Y lf%b0na?r R:w%2Y 短期汇票short bill
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>bu 逾期汇票overdue bill
wJ+U[a 3P//H88LY YH[XRUa 50LHF% 宽限日期days of grace
,`<^F:xl $D QD$ ytjK++(T5 v"u7~Dw#1 电汇telegraphic transfer (T.T)
?R;nL{ yS[z2:! }RcK_w@Jx) ]alh_U 邮汇postal order||postal note (Am.)||post office order||money order
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35 ^^G-kg \ Y*h 本票promissory note (P/N)
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*NbH P*pbwV#| Zc-#;/b3T 押汇负责书||押汇保证书letter of hypothecation
Dd| "iA dh&W;zs tC&fAE:S b.#^sm// 副保||抵押品||付属担保物collateral security
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担保书trust receipt||letter of indemnity
2;:lK" : XwcMt r* * [tc jCzGus!rM 承兑||认付acceptance
kg<P t > 16I&7=S, UqN{JG:#. np\st7&f6 单张承兑general acceptance
9C_*3?6 Oe/6.h? %y iD~& 8;TAb.r 有条件承兑qualified acceptance
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C RI-A"cc6A Y}ng_c q( IZJGb 附条件认付conditional acceptance
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V1<ow'^i &i5:)d]L 5MxH)~VQoM 部分认付partial acceptance
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