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。
OV l,o 会计报表statement of account
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5vQ Wcgy:4K3 zLG5m]G4D 往来帐目account current
)xJo/{? ty8\@l nDR)UR y.zS?vv2g 现在往来帐||存款额current accout
D@Zb|EI%< 0FDfB; KUC (n! Ib)>M`J 销货帐account sales
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`$US;5 共同计算帐项joint account
x5Sc+5?* 6J|Ee1Ez EM_`` 0^ /Z:\=0` 未决帐项outstanding account
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Ng6ntS 贷方帐项credit account||creditor account
WQ\H2go YN\!I NqsIMCl Kvu0Av-7 借方帐项debit account||debtor account
=YPvh]][ 'RIlyH~Yf axTvA(k9 ]jUxL=]r 应付帐||应付未付帐account payable
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E(i<3U"4h[ 0@R @L}m 应收帐||应收未收帐account receivable
)~q@2^ ~-+lZ4} V 0<>Xo% c}nXMA^^ 新交易||新帐new account
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) [u_-x3` mdu5aL J$)lYSNE 未决帐||老帐old account
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YW 现金帐cash account
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^L&hwXAO: ^-3R+U- S gxpGi@5 流水帐running account
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6?U2Et 暂记帐||未定帐suspense account
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a/!d ^(p}hSLAfQ o0:[,ock DkP%1Crdr 过期帐||延滞帐overdue account||pastdue account
K!q:A+] /J8'mCuC. kc d~`+C \lVX~r4 杂项帐户sundry account
$I%75IZ >$]SYF29 p]*BeiT#n% utq*<,^ 详细帐单||明细表detail account
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Q m/"\+Hv 呆帐bad account
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G# Z6<vLc EM+_c)d} 会计项目title of account
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u`06 '|r('CIBN/ s9 '*Vm 0:^L>MO 会计薄||帐薄account-book
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7D2k2x9 .S&S#}$/] 营业报告书||损益计算表account of budiness||business report
+ >N/q(l ^Bihm] Aq |9)Q =( oLcOp.8h[ 借贷细帐||交验帐account rendered
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b`a 明细帐account stated
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?T;JRc {5U;9: sO6 =R)9_D6I [o)P 与…银行开立一户头to open an account with
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o 与…银行建立交易to keep account with
EJYfk?(B |2!/<%Yr` :0Nd4hA AF5.gk= 继续记帐to keep account
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T Zg%SE'kK 与…有交易to have an account with
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B[F,D =V:rO;qX+@ w/s{{X<bF 作成会计帐||有往来帐项to make out an account with
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1"9u\w 清算||清理债务to make up an account
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k[w0 清洁帐目||与…停止交易to close ones account with
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n t eHG**@"X 结帐to close an account
@=)_PG 1tG,V%iCp d|5u<f5 6sl*Ko[ 清理未付款to ask an account||to demand an account
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C r?d601(fa s,ZJ?[/ 结清差额to balance the account with
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E@ }Tn]cL{]C \}t(g}7T 清算to settle an account||to liquidate an account||to square an account
nK Rx_D$d '6u;KIG 6R5) &L _I+#K M 审查帐目||监查帐目to audit an account
@jg*L2L6 YD$fN"}- [|V<e+>T/ iNf+ -C3 检查帐目to examine an account
3+"z hRSRz5 J} YSk,kU [-_u{j 转入A的帐户to charge the amount to As account
YVZm^@ZVV oT$w14b ZVE q{x1Zc _QfA'32S 以计帐方式付款to pay on account
Fsv%=E{ xlkEW&N& $+zev$f [2.uwn]i 代理某人||为某人on ones account||on account of one
e.n&Os<|< (4n 8[ mZJ"e,AY mYXe0E#6 为自己计算||独立帐目on ones own account
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OOs Y{8xM ~oz8B^7i; 由某人收益并负风险on ones account and risk||for ones account and risk
)Ve?1?s '8 FSd842O V[Fzh\2n Z.<OtsQN 由某人负担for ones account||for account of one
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/g Hb=4k)-/] cF3V{b|bU 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
<i`Ipj v/\l dGMBgj *Ibl+ 编入某中帐项下to pass to the account of||to place to the account of
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lGa2O 4]u53` 寄出清算书to send in an account||to send in render an account
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~y ko*Ir@SDv ?@6N EfQf xq-R5(k
支票薄cheque book
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IM|VGT0 支票陈票人cheque drawer
(S* T{OgO %fnL cU?A|' Z{xm(^'i 持票人cheque holder
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A~}6C 不记名支票cheque to bearer||bearer cheque
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0o ^.aFns{wv n.n;'p9t@ 记名支票||认人支票cheque to order
e82SG8#] ({i}EC7{ BSYJ2 "VR>nyG% 到期支票antedated cheque
aFGEHZJQ S*VG;m# [Nbs{f^J= {Y6U%HG{{r 未到期支票postdated cheque
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qK]Dj ~CCRs7V/L @{3$H^ UUJbF$@; 保付支票certified cheque
S\b[Bq n*{aN}auJ _>+!&_h yaza 未获兑现支票,退票returned cheque
WcqQR))n *UhYX)J j\k|5="w- ad1 I2 横线支票crossed cheque
m1H_kJ 35;|r 8'[g? 89o&KF] 普通横线general crossing
Q$_y +[ zrVw l\& /5 yjON{ lHQ:LI 特别横线special crossing
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Bg"b/kF 空白支票blank cheque
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*PE2 '[(]62j g<U\7Vp\1 失效支票,过期支票stale cheque
3'tcEFkH n'*4zxAA 4'u +%6+__ IlN: NS 普通支票open cheque
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p* 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
Y\s ge 8'XAZSd( DS;,@$N_N *{WhUHZF 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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S10 ls[0X82F j=|cx+nb 支票换现金||兑现to cash a cheque
Nini8@d ]M3V]m D!7-(3R #<h//< 清理票款to clear a cheque
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[XA!, PU8>.9x 保证兑现to certify a cheque
NJ]AxFG fh%|6k?#M IQZ/8UwB b5i ehoA 填写支票数额to fill up a cheque
,f*Q3 S/I ,X`w/ 2O |k.%e4 CcCcuxtR 支票上划线to cross a cheque
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}G9=[$1 P;8nC:z L 开发支票to make out a cheque
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R& @T.+:U@S 签发支票,开立支票to draw a cheque||to issue a cheque
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W6c]a/ 7q%xF#mK= 透支支票to overdraw a cheque
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W#s)iDi ,,G[360 <uG6!P 请付票款||清付票款to pay a cheque||to honour a cheque
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支票退票to dishonour a cheque
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k`z#b @WCA7DW! 拒付支票to refuse a cheque
;\g0*b( |:w)$i& * <k?pnBI_ ~ &<Ls 拒付支票to stop payment of a cheque
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)WS^KR% 提示要求付款to present for payment
({3Ap{Q} nIr:a|}[ KCIya[$* b4qMTRnv 见票即付持票人payable to bearer
H+{@VB ZsNZ3;d@u( P$x9Z3d_ B[3u,<opFU 支付指定人payable to order
VqUCcT BCfmnE4% n:[@#xs- A$M8w9 已过期||无效out of date||stale
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z;cu Lb?WhjqZ &,P; 7 R 请给出票人R/D||refer to drawer
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0*)rI# 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
I7wR[&L885 Uc,MZV4 k;B[wEW@ j1;<3)%0 文字与数字不一致words and figures differ
hFo29oN ! 1Hs;K 7},oY""8 &) 64:l& 支票
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'?jsH+j+ 时间已过account closed
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AVPa J'ZC5Xr 更改处应加盖印章alterations require initials
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*u-$$@|y 时间已过effects not cleared
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v + soLW'8 Ab]tLz|Z 停止付款payment stopped
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7se=h" kia[d984w -uxU[E D;s%cL` 支票毁损cheque mutilated
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064k;|>D a{L&RRJ I(Qz%/ Ox 汇款||寄钱to remit||to send money
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d Z.&/,UU:4 寄票供取款||支票支付to send a cheque for payment
I eJI-lo /7])]vZ_ Ge/K.]>i 4#}aLP 寄款人a remitter
sfip AM Q=8YAiCu 5'NNwc\ 'YB[4Q /0 收款人a remittee
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JATRJ1. 国外汇票foreign Bill
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6 国内汇票inland Bill
I5q$QQK #2s}s<Sc; ;-8.~Sm i%!<6K6UT 跟单汇票documentary bill
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gdz% 空头汇票accommodation bill
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xy ,{!,%]bC 26g]_Igq 原始汇票original bill
L'r&'y[ g=[OH C{}PO u pJvPEKN 改写||换新票据renewed bill
r@}`Sw]@ Gn=b_! !p/SX>NJ @]%eL 即期汇票sight bill||bill on demand
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x …days after date||…days after date…日后付款
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FR2*x wv\K …months after date||…months after date…月后付款
=X?fA, w.w{L=p:<" |J,zU6t nf^?X`g 见票后…日付款…days after sight||…days sight
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*0xL( !h4T3sO 见票后…月付款…months after sight||…months sight
j{OA%G(I 5aizWz ?VNtT/ U@NCN2I 同组票据set of bills
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v{) @KK6Jy OTQ 9 Gd6/2 sko7,& 单张汇票sola of exchange||sole of exchange
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pl/d @w8}]S 远期汇票usance bill||bill at usance
HP.=6bJWi U;#KFZ+~ 3/`BK{ /IWAU)A0 长期汇票long bill
UqI #F w\acgQ^%e uK@d?u!`
Jz`jN~ 短期汇票short bill
;&&<zWq3h AOZ C D{ _ l|%~ IFTNr2I 逾期汇票overdue bill
QCW4gIp zuLW'a6F- t|i NSy3 ?Z 2,?G 宽限日期days of grace
`-uE(qp Zu.hcDw1 -5b|nQuY T&_&l;syA 电汇telegraphic transfer (T.T)
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Y${' gS'{JZu2 邮汇postal order||postal note (Am.)||post office order||money order
f256;3n $\BYN=# ,s~l; Gkj 5*%Gh&) 本票promissory note (P/N)
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j-j 押汇负责书||押汇保证书letter of hypothecation
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LM u(f 副保||抵押品||付属担保物collateral security
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FU &!8 WRJ bCw{9El!K4 担保书trust receipt||letter of indemnity
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|_ ZQfxlzj+X tY)L^.* 7 承兑||认付acceptance
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$]+HQs w jkh*Y 单张承兑general acceptance
x0<;Rm [u= -+WAaJ(b Ooz,?wU6 E'LI0fr 有条件承兑qualified acceptance
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9: c| ?(> G WIsT\J fB$a)~ 附条件认付conditional acceptance
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>-MnB 部分认付partial acceptance
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