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。
[PrJf"Z " 会计报表statement of account
LUx'Dm" $m.'d*e5 3Qv9=q|[b K~&3etQF 往来帐目account current
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t]m 现在往来帐||存款额current accout
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/ 99zMdo S 销货帐account sales
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s Odt<WG s0Y7`uD^ Sr6iQxE 共同计算帐项joint account
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A[88IMZs Q>=/u- i[U=-4 J 未决帐项outstanding account
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SZgan 贷方帐项credit account||creditor account
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:g G)5Uiu:^X 借方帐项debit account||debtor account
A.P*@}9 (yeN> x}_ K!88 Nox( {>&M:_`k 应付帐||应付未付帐account payable
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\ ]h$8JwV xl,?Hh%# ,+g0#8?p^x 应收帐||应收未收帐account receivable
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新交易||新帐new account
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o~ 未决帐||老帐old account
5sMyH[5zY +m6acu)N. Eid~4a 4kLTKm:G 现金帐cash account
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rW[\ 流水帐running account
y=WCR*N ?Qh[vcF7` =$%_asQJ 3n TpL# 暂记帐||未定帐suspense account
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H 过期帐||延滞帐overdue account||pastdue account
`l}r&z(8 Hh;o<N>U oO,"B8a *&yt;|y 杂项帐户sundry account
{cYbM[}U" >:U{o!N`#_ 8J#TP7; IQ}YF]I; 详细帐单||明细表detail account
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ehYGw2 rexy*Xv`2p 呆帐bad account
RjQdlr6* N%+ C5e< 8U&93$ !xZ`()D# 会计项目title of account
5},kXXN{+ &l1CE19< $t$YdleIH SSI('6Z/ 会计薄||帐薄account-book
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w4p<q68 C")NNs= RjCEo4b-.H 营业报告书||损益计算表account of budiness||business report
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I _:,U$W ;F'/[l{+ @8GW?R 借贷细帐||交验帐account rendered
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I p^QB^HEV 8a4&}^| 明细帐account stated
0E#3XhU Nl `8Kcv |#!P!p} !;^TW$ G 与…银行开立一户头to open an account with
Tn8GLn v5o@ls `JL&x|q o WKPuIE: 与…银行建立交易to keep account with
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{MK u0& dDZ BAS3&f A 继续记帐to keep account
YV0K&d UN*XLHio GT"gB$Mh ,d34v*U 与…有交易to have an account with
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WT_ 作成会计帐||有往来帐项to make out an account with
e7.!=R{6 %,M(-G5j; M%8: #I.Wmfz 清算||清理债务to make up an account
/P/S0 "Q ~-C|x aBLE:v J<{@D9r9<~ 清洁帐目||与…停止交易to close ones account with
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dgtZm 清理未付款to ask an account||to demand an account
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p" 结清差额to balance the account with
QDC]g.x x-_!I>l& v5 yOh5 ?N|B, F 清算to settle an account||to liquidate an account||to square an account
5!PU+9Kh Y`u.P(7# E30VKh | =kspHP<k 审查帐目||监查帐目to audit an account
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Y1NH Pxj?W'| U9KnW]O%" 检查帐目to examine an account
In)#`E` g. &zF1&J58z eFPDW; B%L0g.D" 转入A的帐户to charge the amount to As account
RJ%~=D @,-xaZ[ l#,WMu& @GYM4T 以计帐方式付款to pay on account
shlL(&Py he/UvMu ^AUmIyf_ u=I>DEe@c 代理某人||为某人on ones account||on account of one
?hS n) H5Rn.n( | otXB:a I hvL2zB 为自己计算||独立帐目on ones own account
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S ;&|ja]r 由某人收益并负风险on ones account and risk||for ones account and risk
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@>J4K#" J*8fGR% 由某人负担for ones account||for account of one
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I 按某人指示||列入某人帐户by order and for account of one
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(T5 S2"p( 列入5月份帐目for May account
JQ%`]=n(/ -O_5OT4 (i7]N[ Rtn.cSd 编入某中帐项下to pass to the account of||to place to the account of
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ROCJ; +E QRNbA ]OHzE]Q 寄出清算书to send in an account||to send in render an account
EpeTfD vcAs!ls+ NrTQ}_3) "!gd)^<e 支票薄cheque book
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iqm \{n]&IjA 支票陈票人cheque drawer
j3 ~: \H 3a_S-&?X `jJ5us g^1M]1.f 持票人cheque holder
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!o &@A(8(% 5 %q26& r 9@W8](\ 不记名支票cheque to bearer||bearer cheque
(hVhzw"~ \<~[uv' q?&vV`PG5 W z3y+I/& 记名支票||认人支票cheque to order
B[Uvj~g w@4q D 5>q|c`&}E S(Xab_DT)H 到期支票antedated cheque
*:3flJt !tFs(![ b3x!tuQn @Wy>4B^ 未到期支票postdated cheque
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c*# a>Uk<#>2?a OR4!73[I JMw1qPJQ 保付支票certified cheque
&?/h#oF@\ '6fMF#X4F JMpjiB,A} J(h=@cw 未获兑现支票,退票returned cheque
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5k\ 横线支票crossed cheque
mKPyM<Q xRJv_=dT wnP#.[,V !Z,h5u\.w 普通横线general crossing
$Dd IY} H6x~mZu_:T )wo'i]#2: 0eQyzn*98 特别横线special crossing
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.#6Dad=S* U"A]b(54 空白支票blank cheque
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失效支票,过期支票stale cheque
"44VvpQC ~a4htj u} JL*}Q VieC+Kk 普通支票open cheque
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CDOM #q%xJ[ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
hUcG3IOBf N't*e Ci ]YQlCx` Ajr]&H4 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
^UZEdR; Lf&p2p?~c uR|Jn)/m( SgHLs 支票换现金||兑现to cash a cheque
v-3In\T=^ ZTWbe s@E"EWp0 {^1GHU 清理票款to clear a cheque
[2gK^o&t _y#t[|}w /-b)`%Q|Y G \?fWqx 保证兑现to certify a cheque
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{)" <YP>c 填写支票数额to fill up a cheque
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0PIC| DmM<Kkg.J 支票上划线to cross a cheque
Vz!W(+ V{p*N* @Nn9-#iW _$s9o$8$ 开发支票to make out a cheque
~EG`[cv I#zrz3WU CDQ}C=4 AqZ{x9g! 签发支票,开立支票to draw a cheque||to issue a cheque
;"hED:z6% ='q:Io?T ZWQrG'$?o8 f ."bq43( 透支支票to overdraw a cheque
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hoo'< 1hw1AJ}(F nPj%EKdY4 背书支票to endorse a cheque
<f &z~y= XMd-r8yYr jxU1u"WU O6NgI2[O 请付票款||清付票款to pay a cheque||to honour a cheque
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XZLo*C!MG Jiyt,D*wX 支票退票to dishonour a cheque
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n%Dy< <UOx >=h 拒付支票to refuse a cheque
laG@SV +!6aB|- 9E4H`[EQ >KmOTM<{ 拒付支票to stop payment of a cheque
obKWnet 9"O z-!Y4 k3h,c; /_5I}{ 提示要求付款to present for payment
:p0|4g zV_U/]y q{5wx8_U GoP,_sd\O 见票即付持票人payable to bearer
(xf_ fCdd,,,} `mXbF `,gGmh 支付指定人payable to order
6ziiV_p 6:O3>'n Dj}n!M`2I s+&Ts|c# 已过期||无效out of date||stale
WL$nchS9 x%ju(B> +ntrp='7O7 7pMQ1-( 请给出票人R/D||refer to drawer
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j 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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Q:.V M3c!SXx\ MG)wVS<d_ 文字与数字不一致words and figures differ
GxE"q-G JRt^YX Pz#D9.D0 hbRDM' 支票
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6REv( E] 时间已过account closed
F4'g}yOLd m99j]wr~c p?(w! O |g<1n 更改处应加盖印章alterations require initials
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停止付款payment stopped
g&9E>w T y+xw`gR: V^fSrW] 8:^`rw4a0 支票毁损cheque mutilated
!R*%F ^% y<7>% #v!(uuq, *#+e_)d 汇款||寄钱to remit||to send money
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vK Lt ;!q b. / *3[9, 寄票供取款||支票支付to send a cheque for payment
P'f0KZL; pW ]+a0j Y@x }b{3 /MFy%=0l 寄款人a remitter
}YUUCq& [0|g3K!A bB^% O^: Ei!t#'*D< 收款人a remittee
lrSdFJ% L4Ep7= jR8~EI+ '5xf?0@s. 国外汇票foreign Bill
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32Ww YT!QY@qw =f'MiU!p6 'Gwa[ |6i 国内汇票inland Bill
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c98 N)'oX3?x R^zTgyr 跟单汇票documentary bill
C =fs[ +C3IP 'Okitq+O n{vp& 空头汇票accommodation bill
g-^Cf 9^l[d< j" wX7 >C""T`5] 原始汇票original bill
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8joJe>9VJ ""`>v`\ 改写||换新票据renewed bill
hgCF!eud }'HJV B_ Oi{X \Y =6j4_+5mnH 即期汇票sight bill||bill on demand
O8BxXa@5 4^H(p ca>6r` y[7*^9J …days after date||…days after date…日后付款
Jp)>Wd =XWew* f:5(M@iO. TTjj.fq6 …months after date||…months after date…月后付款
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vI!r 见票后…日付款…days after sight||…days sight
X\3IY:Q@T vn;_|NeSf E<]l]? 51.! S 见票后…月付款…months after sight||…months sight
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_ U85t !U 同组票据set of bills
$q#|B3N% =IBdnEz:M w-Zb($_ 4xLU15C 单张汇票sola of exchange||sole of exchange
:32 Ko% &~C_ (:3rANY| 9TGjcZ1S' 远期汇票usance bill||bill at usance
2GRh8G&5 42:~oKiQ$" @]lKQZ^2& FY"!%)TV 长期汇票long bill
@DK,ka( w?kdM1T *LJN2; (n7v $A 短期汇票short bill
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.p qe!`LeT# 逾期汇票overdue bill
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N K1RTAFf / 宽限日期days of grace
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rly3f 电汇telegraphic transfer (T.T)
2&fIF}vk>m *=}$@OS }8 A] 7]a6dMh 邮汇postal order||postal note (Am.)||post office order||money order
]5D?Sc#- NwM = K'N`rx.7 EOhUr=5~ 本票promissory note (P/N)
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/yn1MW[. gsufd{{ SFKW"cP 押汇负责书||押汇保证书letter of hypothecation
@TC_XU)& y|V/xm+Fp VR5$[-E3 y]eH@:MJ;A 副保||抵押品||付属担保物collateral security
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#?%I# 担保书trust receipt||letter of indemnity
C)`ZI8 1g{`1[.QO 2J rr;"r Sai_rNRWB 承兑||认付acceptance
R{)Sv| +` x:=Kr@VP O-:#Q(H! u9}}}UN! 单张承兑general acceptance
Z 2Fm=88 20;M-Wx a_'W1ek-@ \^SL Zhe 有条件承兑qualified acceptance
Y>Q9?>}Q 6N\~0d>5m 0wXfu"E{ \tLJ( <8 附条件认付conditional acceptance
/ow/)\/} F6Z l#eL 3(%hHM7DM sxJKu 部分认付partial acceptance
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