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。
_j*I\ 会计报表statement of account
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Yr F[W0gjUc 往来帐目account current
2vb qz 17 0r 5 c6y>]8_ j*;.>akY7 现在往来帐||存款额current accout
@Pi]kWW}) }U4mXkZF ={;+0Wjb8 4I|pkdF_ 销货帐account sales
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e <=w!: L{&=SR. X\i;j!;d 共同计算帐项joint account
_+~&t9A! )r)ZmS5O >$)~B4 Sq:J'%/z 未决帐项outstanding account
0"ooHP$1 Wt=@6w& LnsYtkbr FV,aQ# 贷方帐项credit account||creditor account
NzeiGj L=M'QJl9 S1m5z,G M-q5Jfm 借方帐项debit account||debtor account
4 ?[1JN> W"CG&. 6o5,d] 2iOYC0`! 应付帐||应付未付帐account payable
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@ 应收帐||应收未收帐account receivable
/WLZyT2 OPogH=vf ?32i1F! [nrD4 新交易||新帐new account
eV}H _#{qDG= ~ tN/ 6K=}n] n 未决帐||老帐old account
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7v76( |L:X$oM -%{+\x2 现金帐cash account
O'3/21)|y rq}xuSFI h'_$I4e) j#Lj<jX!xR 流水帐running account
TqOH(={ +Z"[2Dm ^uVPN1}b^@ 9-24c 暂记帐||未定帐suspense account
zqZ/z>Gf crSqbL mQ:YHtHE.F raU_Z[ 过期帐||延滞帐overdue account||pastdue account
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:m/qR74+" 杂项帐户sundry account
tAujm*|& t -fmA?\ ez5>V7Y 2k&Voa 详细帐单||明细表detail account
}jdmeD: z3>4 xn{ E0DquVrz 4%JJ}{Ff 呆帐bad account
wByTNA7 e#F3KLSL` W{j(=<|< o&$lik 会计项目title of account
U%;E: | 7m?fvKy >}JEX]V U9awN&1([ 会计薄||帐薄account-book
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营业报告书||损益计算表account of budiness||business report
kr!>rqN5 z92Xc L&uPNcZ`- 6Lg#co}9 借贷细帐||交验帐account rendered
hPCSAo!| S?VKzVDB.S ocp R9QW%!:,\2 明细帐account stated
Wc;N;K52 Wvl'O'R LW">9;n jX*gw6! 与…银行开立一户头to open an account with
lZ <D,& MfKru,LSh j_0l'S aj 5Kk}sxol 与…银行建立交易to keep account with
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O< L6ypn)l 继续记帐to keep account
>enP~uW[# eiRVw5g PGVP0H+RV cHVu6I?h 与…有交易to have an account with
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ZZfi,0R X?/32~\ f rV_5yK' 作成会计帐||有往来帐项to make out an account with
mD*!<<Sw o? K>ji! h53G$Ol. ,JPDPI/a 清算||清理债务to make up an account
s:z {Hvkn{{' 1W}k>t8?h' O(_f&a 清洁帐目||与…停止交易to close ones account with
f3:dn7 [[]NnWJ ~L>&p zgn`@y2 结帐to close an account
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清理未付款to ask an account||to demand an account
3Gw*K-. ?,[$8V `q1-yH0~4 `/WOP`'zM 结清差额to balance the account with
yHZ&5 (dV7N %(s2{$3 WM=)K1p0u 清算to settle an account||to liquidate an account||to square an account
M.C`nI4 v^[!NygShs 7~QAprwVS ] xIgP% 审查帐目||监查帐目to audit an account
-;i:bE V=Bmpg VwarU(* %0f*OC 检查帐目to examine an account
L%pAEoSG sp0_f;bC ZOx;]D"s 6QP T 转入A的帐户to charge the amount to As account
Cwji,* (@O,U 2t=&h|6EW t!>0^['g4 以计帐方式付款to pay on account
OXX D}-t yDpv+6(a EvA8<o (;HO3Z".q$ 代理某人||为某人on ones account||on account of one
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$mb~k^R 为自己计算||独立帐目on ones own account
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由某人收益并负风险on ones account and risk||for ones account and risk
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&i&H=U NpA%7Q~B$, [[ }ukG4 由某人负担for ones account||for account of one
e)F_zX T+!0`~` i}))6 *r6v9 按某人指示||列入某人帐户by order and for account of one
a3He-76 W,nn,% ksYPF&l S7R*R} 列入5月份帐目for May account
}F3}"Ik'L :"+3Uk2 8yuTT^ gM6o~ E 编入某中帐项下to pass to the account of||to place to the account of
%XXjQ5p q+lCA#Sx u:^9ZQ+ mx2Ov u 寄出清算书to send in an account||to send in render an account
`0R>r7f)H G/KTF2wl7 3b<;y% gO]8hLT 支票薄cheque book
]\3<UL eHyIFoaC/ F}5skD= ]v$ 2JgF]@ 支票陈票人cheque drawer
O%Qz6R G4uOY?0N U(<~("ocN YD5mJ[1t"2 持票人cheque holder
N,ZmGzNP) b|Eo\l2 \T;(k?28HN j7VaaA 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
3gW+|3E Q1DiEg ' KNg; m khp@^5 到期支票antedated cheque
asYUb&Hz88 `>k7^!Ds z+nq<%"' $ Vsf?ID 未到期支票postdated cheque
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{q LlbE]_Z!U% 保付支票certified cheque
_2<d6@} B)&z% + Dwah_ p8 mFBuKp+0)h 未获兑现支票,退票returned cheque
0}$R4<"{Y> ?a~#`< Mbtk:GuY } DkdF 横线支票crossed cheque
^<Sy{KY !7Z?VEZ ZV~9{E8 F^7qr 普通横线general crossing
oX6()FR D(Q=EdlO (KphAA8 51!#m| 特别横线special crossing
}A7]bd l>@){zxL ;VgB! ,Z[pLF 空白支票blank cheque
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{9 \Jr7Hy1; _RG2I)P r59BBW)M 失效支票,过期支票stale cheque
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9_ 普通支票open cheque
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[ZZ *6]_ 6xO +HY.m+T Opf^#6'mq 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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A\ tQIz Ny 7vId 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
UAtdRVi]M }j|YX&`p SHe547X1 v cb}Gk 支票换现金||兑现to cash a cheque
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CKP jxDA+7 6i*LP(n 6G?7>M 清理票款to clear a cheque
_S6SCSFc EdS7m,d O|0} m Yq-7! 保证兑现to certify a cheque
O*hQP*Rs r$;u4FR n,%/cUl rJc=&'{&)N 填写支票数额to fill up a cheque
u$y5?n| 5@{~830 r_M5:Rz v^(J+d_> 支票上划线to cross a cheque
"$N 4S9U oJVpJA0IA 5t[7taLX\ #l-/!j 开发支票to make out a cheque
!9. `zW"40 [35>T3Ku Mg=R**s1x% >Mk#19j[/ 签发支票,开立支票to draw a cheque||to issue a cheque
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uKd79[1 t-$Hti7Lk )TyI~5>; 透支支票to overdraw a cheque
6B`,^8Lp xX2/uxi8 6eAJ>9@x F48W8'un 背书支票to endorse a cheque
u_X(c'aE; 6gJc?+ F]`_ak E zr[|~- 请付票款||清付票款to pay a cheque||to honour a cheque
T6Ks]6m_ *|&&3&7 Cc!LJ 5Z(#)sa0Og 支票退票to dishonour a cheque
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ZZ]?7j HWi: CDgm 1c}LX.9 K 拒付支票to refuse a cheque
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JSEu;J 拒付支票to stop payment of a cheque
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(ec>+oi 提示要求付款to present for payment
\6K1Z!*; }-15^2 5{O9<~, QDJe:\n 见票即付持票人payable to bearer
*K2fp=Ns yDXW#q +}.S:w_xQ ;0]s:0WD0P 支付指定人payable to order
hR%2[lBn!] C+X-Cp :ej`]yK | E8PlGQ~z{d 已过期||无效out of date||stale
)5U2-g#U so@wUxF :`20i* Ur2)];WZ 请给出票人R/D||refer to drawer
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-/ -x2&IJ! 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
sD,FJ:dy b<"LUM*; i4r8146D[ OIdoe0JR:O 文字与数字不一致words and figures differ
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`=c]! W"ldQ }@Ou]o 支票
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s.9_/cFWB 时间已过account closed
]sG^a7Z.X Y5$VWUrB L(w?.)E kCZxv"Ts 更改处应加盖印章alterations require initials
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&VfMv'%x 时间已过effects not cleared
e{7"7wn= "?#O*x `/L D:R I18<brZJ 停止付款payment stopped
ZIikDih1 g.d~`R@v ?N(opggiD i :Sih"= 支票毁损cheque mutilated
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B w^wh|'u^_@ 汇款||寄钱to remit||to send money
Q_M:v }D7} %P] ^muPjM+D %:/?eZ 寄票供取款||支票支付to send a cheque for payment
]aTF0 R >}'WL($5U 2!;U.+( .rs\%M|X 寄款人a remitter
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_V $61j_;WF` 收款人a remittee
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uhO-0H ?Q G?F9? 1_0\_| 国外汇票foreign Bill
Ft^+P* 3KN>t)A# KW-g $Ma \+Pk"M 国内汇票inland Bill
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P$8NLr 跟单汇票documentary bill
QDpzIjJj %% A==_b vD'YLn%Q n06Jg+ 空头汇票accommodation bill
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G={ 原始汇票original bill
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uJ=]T Mv#\+|p 1x F=l. 2t*9 改写||换新票据renewed bill
Kb,#Ot kQQhZ8Ch BFH=cs S1D;Xv@ 即期汇票sight bill||bill on demand
2X!!RS>qg MR-cO Pn WuUT>omH %y_AT2A …days after date||…days after date…日后付款
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&j?@k,k !p$k<?WX c …months after date||…months after date…月后付款
T$r?LIa ,Q |dI,4Z\Qb AB")aX2%E Ye"#tCOEG 见票后…日付款…days after sight||…days sight
Z g~6 #23m_w^L 5KvqZ1L XbMAcgS 见票后…月付款…months after sight||…months sight
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$G|bi 同组票据set of bills
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'OR [$P.ek< StWF66u34& 单张汇票sola of exchange||sole of exchange
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r? 远期汇票usance bill||bill at usance
k=8L hO ;$>wuc'L )o>1=Y`[z ZFO*D79:K 长期汇票long bill
}$T!qMst{ k<cv80lhK Mh;rhQ 1?5UVv_F 短期汇票short bill
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'svn1H @!zT+W& 逾期汇票overdue bill
/'g"Ys?3 KXTx{R JU\wvP5j Qpaan 宽限日期days of grace
Q1(6U6L |`i.8 0&k!=gj:>Z TDnbX_xC< 电汇telegraphic transfer (T.T)
k9iXVYQ.;r #ZS8}X*S m"RE[dQ 4hh=z>$|l) 邮汇postal order||postal note (Am.)||post office order||money order
b/g"ws_ sB>ZN3ptH^ ZRr S""V *)H&n>"e 本票promissory note (P/N)
6a\YD{D] _ )TFBb\f>v \r+8}8 7TN94@kCF 押汇负责书||押汇保证书letter of hypothecation
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'R4 副保||抵押品||付属担保物collateral security
U&<Nhh FTfejk! d3| oKP6 .0zNt 担保书trust receipt||letter of indemnity
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3WA-nn z}[qk: r+WY7'c Qy+&N*k> 承兑||认付acceptance
l[J'FR: E-_Q3^ 0{GpO6! -n `igC 单张承兑general acceptance
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*NDM{WB|) 有条件承兑qualified acceptance
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dI u< ,c oIP<7gz iS"( 附条件认付conditional acceptance
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`*{ig 部分认付partial acceptance
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