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。
+P;D}1B#I? 会计报表statement of account
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o` I }I/dh 往来帐目account current
}^bL' *LQY6=H g\h7`-#t 49kia!FR 现在往来帐||存款额current accout
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7I3CPc$ 销货帐account sales
M|]1}8d? {Ag}P0%' 5"]2@@b4 3@bjIX`=H 共同计算帐项joint account
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, FPFYH?;$ 未决帐项outstanding account
DLM9o3/*J ,H1~_|)< K1WoIv<Ym ty=?SZF 贷方帐项credit account||creditor account
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`'I 6)YNjh.{* 0'}?3/u- }&hgedx 借方帐项debit account||debtor account
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yLSZ Wm&f+{LO+K $q+`GXc- 应付帐||应付未付帐account payable
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UU'8 T#f@8 -XUE \Y 4Z Q"0Q n?tAa|_ 应收帐||应收未收帐account receivable
1"6k5wrIA m?`Rl6!@8\ .ai9PsZ?V 1uQf} 新交易||新帐new account
rl7Y=*Dv B.WkHY%/ Z9^$jw] 3?(p; 未决帐||老帐old account
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~y Zi)8KO[/0 现金帐cash account
FI5C&d5d 9F4|T7? JwczE9~o "c*|vE 流水帐running account
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-KT t1^96@m^ ijYLf.R< 1w^[Eno$$ 暂记帐||未定帐suspense account
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SZi (Mh\!rMg %C:XzK-x 过期帐||延滞帐overdue account||pastdue account
q Q8l8 E9hWn0 e x"80c(i h`j gF 杂项帐户sundry account
6vA5;a@ Oc`fQqYy PBv43uIL uSjMqfK 详细帐单||明细表detail account
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Hd`RR3J 呆帐bad account
(?[cDw/{J: I,;)pWX=@ @=c='V] 1gJ!!SHPo 会计项目title of account
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E>D@#I> u{,^#I} OHo0W)XUU 会计薄||帐薄account-book
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=m_G]"L 营业报告书||损益计算表account of budiness||business report
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=qvU9p2o /<Et r%9Sx:F 借贷细帐||交验帐account rendered
c[$oR,2b13 CHB{P\WF kuaov3Ui O7sn>uO 明细帐account stated
AF-.Nwp [PT_y3'% fZO/HzX x{}m)2[ Y 与…银行开立一户头to open an account with
?`>yl4 C*!_. <b Yt^+31/% elN3B91\6r 与…银行建立交易to keep account with
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z4goa2@Z 6eD[)_?]y 继续记帐to keep account
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O ?*;zS%93U9 s7?kU3y=s 与…有交易to have an account with
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DG _APf t-Wn@a 作成会计帐||有往来帐项to make out an account with
Q8n?7JB /Kvb$]F+! :Us-^zVr cPXvTVvs 清算||清理债务to make up an account
"n:9JqPb s"/8h#!zv m[pzu2R DiX4wmQ 清洁帐目||与…停止交易to close ones account with
AN;?`AM; hmo?gD< L{-w9(S`i PD?H5W3@ 结帐to close an account
k#.co~kS ZS-9|EA< *Pl[a1=o o\#C] pp 清理未付款to ask an account||to demand an account
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P/Zo m8?(.BJ% 结清差额to balance the account with
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0c{N) 清算to settle an account||to liquidate an account||to square an account
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7`IV% &}FYz8w 2/ +Il=gL1 审查帐目||监查帐目to audit an account
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:x2P y+PukHY 检查帐目to examine an account
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S\4 P7o6B,9 wKYfqNCH ivm.ng[ 转入A的帐户to charge the amount to As account
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~usgqB7 "hvw2lyp3 .28*vkH%C= 以计帐方式付款to pay on account
U:>O6" 1/m/Iw@ P'K')]D=! _,}Ye,(^= 代理某人||为某人on ones account||on account of one
n RGH58 Rz)#VVYC= 09"~<W8 DlP}Fp { 为自己计算||独立帐目on ones own account
NF.SGga q8oEb V)]&UbEL| 4MIVlg9 由某人收益并负风险on ones account and risk||for ones account and risk
ZoUfQ!2* @sDd:>t jsR1jou6 ^uj+d"a) 由某人负担for ones account||for account of one
exhF5,AW|K GA|q[<U '>6-ie^0 IFgF5VG6g 按某人指示||列入某人帐户by order and for account of one
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*@dy bHP-Z9riv p|((r?{ 列入5月份帐目for May account
'L,rJ =M3 vfj Ipg%i i ]_fh C AL;"S;8 编入某中帐项下to pass to the account of||to place to the account of
Cn"N5(i kO.rgW82 #Kl;iY:n 1w5nBVC*$V 寄出清算书to send in an account||to send in render an account
UJZa1p@L e\h:==f [bcqaT 2vXMrh\ 支票薄cheque book
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lDM/ d/^^8XUK +LyhF2 支票陈票人cheque drawer
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(v @|^Ch+%@ J7xZo=@k 持票人cheque holder
RBb@@k[v Z+}SM]m 0'~?u ' 6!'yU=Z` 不记名支票cheque to bearer||bearer cheque
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记名支票||认人支票cheque to order
jzV#%O{` ^TjFR*S'E ZibODs=f; %>bwpN 到期支票antedated cheque
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6cY[} 未到期支票postdated cheque
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保付支票certified cheque
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Kca 3aOFpCs|# .{}t[U 未获兑现支票,退票returned cheque
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0 P-mrH 横线支票crossed cheque
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+D ff0B*0 #Z.JOwi 普通横线general crossing
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M 特别横线special crossing
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e2}iE7 hi=U 空白支票blank cheque
k9,"`dk@ =Dz[|$dV pI!55w| 4{R` 失效支票,过期支票stale cheque
k (R4-"@ i!iODt3k pxF!<nN1, yx-"YV}5 普通支票open cheque
3k/MigT #7>CLjI 0jmlsC> $_VD@YlAp 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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r:IU+3 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
'UyL%h;nJ Xx^c?6YM m|k,8guG V;V9_qP, 支票换现金||兑现to cash a cheque
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)[Srbg :uEp7Y4 (07d0 <<[ kr?|>6? 清理票款to clear a cheque
tFwlx3 L:<'TXsRA D8ly8]H :-Pj )Y{I 保证兑现to certify a cheque
tu'M YY liTr3T`,V $d"+Njd 6yb<4@LOb 填写支票数额to fill up a cheque
UO wNcY sF$m?/Kt 2KEww3.{ NSq"\A\ 支票上划线to cross a cheque
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8O -}J8|gwwp R32d(2%5K 开发支票to make out a cheque
riL!]'akV 9E^piLA S6mmk&n 2}b bdX x 签发支票,开立支票to draw a cheque||to issue a cheque
sn(}5; BP6Shc|C m%&B4E#3T 8'_Y=7b0Nw 透支支票to overdraw a cheque
T!PX? kQ8WO|bA W}RR_Gu ;qMlGXW*q 背书支票to endorse a cheque
Mx"tUoU6z AqkK`iJ# je-s%kNlJ 9o`3g@6z 请付票款||清付票款to pay a cheque||to honour a cheque
EMG*8HRI>r e?>suIB WQx;tX GN0'-z6Uy 支票退票to dishonour a cheque
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"y 6ZBD$1$A! 拒付支票to refuse a cheque
OT i3T1& bSLj-vp 6K}=K?3Z N3p3"4_]fy 拒付支票to stop payment of a cheque
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28* t^hkGYj!2 &u-Bu;G.e Ysu/7o4 提示要求付款to present for payment
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j?z"S 见票即付持票人payable to bearer
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~sgE}# E6M: ^p*< 支付指定人payable to order
5g5NTm`=< *.g?y6d MVZ>:G9: S!_?# ^t 已过期||无效out of date||stale
R:?vY! sfE8b/Z8 hm>*eJNp] (N4(r<o; 请给出票人R/D||refer to drawer
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-A7 $:!T/*p* bl_WN|SQ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
PBtU4) B_glyC (B<AK4G (p=GR# 文字与数字不一致words and figures differ
vWs c{9 N1~$ + 4tJ4X' U T0%TeFY 支票
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y#;VGf6lj !#1A7[WN tY'QQN|| +z0}{,HX 更改处应加盖印章alterations require initials
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O7'3}P; 时间已过effects not cleared
2 _n*u^X:_ KxmPL z.&%>%TPP ?3,tG z) 停止付款payment stopped
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[g A>%UYA 支票毁损cheque mutilated
EZQ+HECpK yVQz<tX| Gj8[*3d I{e^,oc 汇款||寄钱to remit||to send money
."Ix#\|x J?quYlS gzCMJ<3!D "4uUI_E9F; 寄票供取款||支票支付to send a cheque for payment
MI'l4<>u *M<BPxh0w] 3(})uV m:fouMS 寄款人a remitter
0k0c OMI!=Upz LYg$M@ A2:){`Mw 收款人a remittee
:#:O(K1PW s/vOxGc s8Ry}{ W$Q)aA7 国外汇票foreign Bill
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*O{*2 国内汇票inland Bill
8<wuH#2<y ElR&scXi__ (&S[R{=^j <Z:8~:@ 跟单汇票documentary bill
&Dg)"Xji Y:!/4GF T~~[a|bLa 1;:t~Y 空头汇票accommodation bill
tZu*Asx7 e(=~K@m ^Ii \vk h3]@M$Y[ 原始汇票original bill
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D/ 改写||换新票据renewed bill
!P60[*> g3~~"`2 u->@|tEq t>6x)2,TC 即期汇票sight bill||bill on demand
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ZA_zKJ[[7 tk)>CK11 …days after date||…days after date…日后付款
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/UN e8ULf~I F;Q_*0mIQ '6.>Wdd …months after date||…months after date…月后付款
vJj:9KcP>h 2 ]DCF aFr!PQp4{ 3:~l2KIP4 见票后…日付款…days after sight||…days sight
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ny ] \at-"[. 见票后…月付款…months after sight||…months sight
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0K>lL= e>,9]{N+$ 同组票据set of bills
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Y 单张汇票sola of exchange||sole of exchange
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|Y $#G6m`V 远期汇票usance bill||bill at usance
|B%BwE OAW=Pozr9 |C$:]MZx !c4)pMd 长期汇票long bill
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1ft 短期汇票short bill
^sT+5M^ h9<mThvgn Mt[Bq6}ZD q,;".3VQ 逾期汇票overdue bill
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vlU %z-dM` i ZRXI?Jr% P1)* q0 宽限日期days of grace
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gZ6m 电汇telegraphic transfer (T.T)
.8T\Nr\~2 ";)r*UgR{B %;pD8WgJA ^i{,z*vi 邮汇postal order||postal note (Am.)||post office order||money order
'?{0z!! 0)A=+zSS1 -O~C m}e _l#3]# 本票promissory note (P/N)
TnN^2:cU (j8GiJ]{L, JdaFY+f: /e.FY9 押汇负责书||押汇保证书letter of hypothecation
~a'nHy1 K,x$c % 0M#N=%31 :k WZSN8.D 副保||抵押品||付属担保物collateral security
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H`GI 担保书trust receipt||letter of indemnity
Hi]vHG( 9USrgY6_ ,pDp>-vI% /J1S@- 承兑||认付acceptance
H{j~ihq7 ?JuX~{{.L (y=dR1p _wm~}_Q 单张承兑general acceptance
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{o{3 有条件承兑qualified acceptance
fzLANya NlA*\vco qAUaF;{ a4yOe*Ak,F 附条件认付conditional acceptance
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g0'4e d>^~9X AU0$A403 {udrT"h 部分认付partial acceptance
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