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。
6pSRum 会计报表statement of account
F'fM?!( Rf&^th}TH d9ZDpzxB @)+i{Niuv 往来帐目account current
z, :+Oc 5,g$|,Shv X6n|Xq3k o(vZ*^\ 现在往来帐||存款额current accout
?m`R%>X" &Qz"nCvJ I*%&)Hj~ dVK@Fgo 销货帐account sales
NN?Bi=&9 r(748Qc4f? REeD
?u j AJdlqbd'+ 共同计算帐项joint account
bkJn}Al; ?yda.<"g9Y ke mr@_ ZzSJm+&' 未决帐项outstanding account
'Sm/t/g"| _AA`R`p; v#zfs' 5LnB]dW 贷方帐项credit account||creditor account
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?{;%^ 借方帐项debit account||debtor account
fte!Ll' o%QhV6(F L8%=k%H(1 U*c{:K-C 应付帐||应付未付帐account payable
.T[!!z#^ n$A(6]z5O 4?*`: "y3dwSS 应收帐||应收未收帐account receivable
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yS(=eB_ 新交易||新帐new account
VbY>l' rY Ra*k -bIpmp? GNj/jU<o! 未决帐||老帐old account
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'{1W)X M?:f^ GHJQ d&G8G 现金帐cash account
~Y}Z4" o j/; @P @/Wty@PU P,+0 流水帐running account
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M=_ 暂记帐||未定帐suspense account
M2;(+8 b 7m@^=w Vf\?^h(tP .LhbhUEfn 过期帐||延滞帐overdue account||pastdue account
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6ca 杂项帐户sundry account
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wikC=y 详细帐单||明细表detail account
8[{0X4y3 (J?}eb;>n M<|~MR ,nuDoc 呆帐bad account
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f"j': %V" +}Dr |rms[1<_ 会计项目title of account
N!4xP.Ps 6DiA2'{f , T%pGku qS[p|*BL 会计薄||帐薄account-book
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BIB>U W ;V}FbWz^v6 e&]`X HC9 营业报告书||损益计算表account of budiness||business report
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)Q pP1[ 借贷细帐||交验帐account rendered
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h"Yqm"U/ >+c`GpZH 明细帐account stated
[HZCnO|N yK2*~T,6@ K5c7>I%k 4)I/\ 与…银行开立一户头to open an account with
4Hd@U&E \gW\Sa ^ Q`wA"mw6k eG)/&zQ8
与…银行建立交易to keep account with
<raqp Oo& aPP<W|Cmo2 4uE5h~0Z 7g<`wLAH 继续记帐to keep account
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&oEq& So]FDd 与…有交易to have an account with
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oG_'<5Bv> E*b[.vUp X52jqXjg 作成会计帐||有往来帐项to make out an account with
p<nBS"/ {<{G 1y~ })u}PQ U;A5-|C 清算||清理债务to make up an account
JFk|Uqs( #RIfR7`T t 6IaRD D/6@bcCSY 清洁帐目||与…停止交易to close ones account with
(7#lN ?g*T3S" WBIB'2:m OcS`Fxs 结帐to close an account
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YMWGS jN[6JY1 c\rbLr}l) e/#&5ISk 清理未付款to ask an account||to demand an account
5J#gJFA GSb)|mj $0C/S5b *A9{H>Vq 结清差额to balance the account with
*b l{F\ M&T/vByTn_ k{w^MOHNg Leick6 清算to settle an account||to liquidate an account||to square an account
={0{X9t?'j t-'GRme RV*Zi\-X Gqc6).tn 审查帐目||监查帐目to audit an account
B148wh#r (_5+`YsV m@2xC,@ ;{7lc9uRj 检查帐目to examine an account
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M6<Vxn 转入A的帐户to charge the amount to As account
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[ )g<qEyJR 以计帐方式付款to pay on account
:DpK{$eCb s;f u #zD+DBTAu ,#;ahwU~s 代理某人||为某人on ones account||on account of one
g]Ny?61 07Cuoqt2 sU!q~`; J -dN;\x 为自己计算||独立帐目on ones own account
A2bV[+ Q .7rsbZzs z2zp c^i 8~+Msn: 由某人收益并负风险on ones account and risk||for ones account and risk
({b/J0<@D Y }d>%i+ P[oB' bu5)~|?{t 由某人负担for ones account||for account of one
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gv iW$i%`> KePHn:c 按某人指示||列入某人帐户by order and for account of one
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Qr "n-xsAG 列入5月份帐目for May account
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&w p@ 编入某中帐项下to pass to the account of||to place to the account of
NFPkK?+ e]fC!>w(\ htlWC>* h*%1Jkxu 寄出清算书to send in an account||to send in render an account
2yc\A3ft# Nh-*Gt? \MPy"uC svgi!= 支票薄cheque book
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E(03SX h UDEjW@S 支票陈票人cheque drawer
~vS.D r pDfF'jt9 ^PszZ10T q[g^[~WM# 持票人cheque holder
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9zT Jt][b 9r}}m0 v4^VYi,.- 不记名支票cheque to bearer||bearer cheque
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-5 >MLqOUr# 0!xD+IA!8 记名支票||认人支票cheque to order
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-0lpsF =yk#z84< MwXgaSV )p( XY34] 未到期支票postdated cheque
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OpYq qBf_ fFMG9]* v^JyVf> 保付支票certified cheque
6]na#< hnL(~ yU&A[DZQ E/Y.f 未获兑现支票,退票returned cheque
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=P Oxy.V+R 横线支票crossed cheque
{P(IA2J'S 1,BtOzuRo Z3"f7l6 #2|sS|0 < 普通横线general crossing
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!6r`d sLb[ZQ;j 特别横线special crossing
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,!PNfJA2 mbSJ}3c" 空白支票blank cheque
:@ 19,.L O" n /.` ?5"~V^L3 6d` 6=D: 失效支票,过期支票stale cheque
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(;~"Em m3K8hL/ .,UpI|b 普通支票open cheque
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5Yn *_3+ DF 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
(Kv[~W7lb ~{oM&I|d8 E.4`aJ@>d [u=b[( 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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\} P} H 支票换现金||兑现to cash a cheque
``K.4sG \KDOI 7 !$f@j6. $
yHlkd`Y 清理票款to clear a cheque
YjoN:z`b jo0p/5; .pr- ^ ?RA^Y N*9 保证兑现to certify a cheque
Dm"GCV Hq< Vk.Nk 2Cj?k.Zk b:WlB[5 填写支票数额to fill up a cheque
zf4@:GM` VLkK6W.u e(,sFhR owJPEx 支票上划线to cross a cheque
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S5 a&M{y tA Pqbi$a a<rk'4,8a 开发支票to make out a cheque
ZS4lb=)G 7fgA)dU:K AN\: 0' @^PzX 签发支票,开立支票to draw a cheque||to issue a cheque
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e4 透支支票to overdraw a cheque
Q+U} % tN{ 0~<d<a -@ > 't=r 背书支票to endorse a cheque
`s Az1/N {]n5h#c 5* Sdy\s5 NgaX&m` 请付票款||清付票款to pay a cheque||to honour a cheque
|nk&ir6 I;S[Ft8d ^^qB=N['; ,)@Q,EHN; 支票退票to dishonour a cheque
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Tqm5_ `i<;5s!rX )F,H(LblH &~29 %Ns 拒付支票to refuse a cheque
np}F [v ;X[mfg\ s +gZnne K{%}kUj> 拒付支票to stop payment of a cheque
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U+3,(O D0Oh,Fe#M\ BSY2\AL p 提示要求付款to present for payment
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2$.
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Z$ {I4a <.s=)}'`P )cNG)F {'4h.PB+r 支付指定人payable to order
(%ra~s? [ Lt1OdGl *-(J$4RNz zRbooo{N 已过期||无效out of date||stale
m646|G5 *y9 iuJ} qba<$ &~ QQZ]q6 请给出票人R/D||refer to drawer
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Q* ifmnB' wXIsc; ,ilVt 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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D 文字与数字不一致words and figures differ
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9# 支票
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$RX 更改处应加盖印章alterations require initials
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C2NJrg4( 时间已过effects not cleared
4SIi<cS0 +e+hIMur rT9<_< h?5$-#q~ 停止付款payment stopped
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h zf.kp 支票毁损cheque mutilated
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CR9<T Ve#VGlI ~n9BN'@x 汇款||寄钱to remit||to send money
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\p:S)R Fn.wd`'0 寄票供取款||支票支付to send a cheque for payment
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$is+ 9r=@S 寄款人a remitter
YzJ\< tkp h^h,4H\r $o"Szy ${Cb1|g>j 收款人a remittee
@ de_|*c d%VG@./xq 3on]#/"1b )/kkvI()l 国外汇票foreign Bill
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kDf-P LDqq'}qK6 国内汇票inland Bill
n:d]Z2b VcKufV' m-9{@kgAM? m"*j J.MX 跟单汇票documentary bill
.|`JS?L[ gp'9Pf;\[ OEmz`JJ67 MUsF/1 空头汇票accommodation bill
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:st0 dYV'< 原始汇票original bill
'7AlE!7% K0$8t%Z. / 4{6` SRs1t6&y= 改写||换新票据renewed bill
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7@f{E#w 即期汇票sight bill||bill on demand
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1)4B a_Y*pOu =>nrU8x …days after date||…days after date…日后付款
\|9@*]6: 6vp\~J eaLSq JW[y …months after date||…months after date…月后付款
<>JN3? [r,a0s 8OE=7PK iIWz\FM 见票后…日付款…days after sight||…days sight
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+U^D dl_ h0 |"h# Q[3 w@w(AFV9/ 见票后…月付款…months after sight||…months sight
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, e~C5{XEE ^uB9EP*P 同组票据set of bills
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cojtQD6 "FA&Qm0 单张汇票sola of exchange||sole of exchange
KwGk8$ U w#]> Nf hTgWqp Qvc "?yx8} 远期汇票usance bill||bill at usance
umPd+5i uYjE)" z}I =: htC~BK3( 长期汇票long bill
[vM ksHk4 ?d@3y<A,~ zbQ-l1E -*xm<R], 短期汇票short bill
WJH-~,u Q9,H0r-% _<tWy+. #OlU|I 逾期汇票overdue bill
n0|oV(0FE V1y" G.v zz-yG Qtj.@CGB 宽限日期days of grace
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CR1|4 nx{_^sK j{k]8sI,H] 电汇telegraphic transfer (T.T)
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g^F cp D=9k!*K 5G5P#<Vv qKoD*cl)Za 邮汇postal order||postal note (Am.)||post office order||money order
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R 本票promissory note (P/N)
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hf5yTs 押汇负责书||押汇保证书letter of hypothecation
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$9# 副保||抵押品||付属担保物collateral security
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BZ-qql =Xwr*FTr 担保书trust receipt||letter of indemnity
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[g>ee Po+I!TL' 承兑||认付acceptance
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D,cGW,2Nv 单张承兑general acceptance
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j ? 有条件承兑qualified acceptance
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