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。
6T_Mk0Sf+ 会计报表statement of account
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-w Sr`gQ#b@r} |ei?s1) ]<;m;
/H 往来帐目account current
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l+RX* Eqg(U0k0 RJ_ratKN*g 现在往来帐||存款额current accout
EMe6Z!k e,}]K'!t wO y1i/oj 2dr[0tE 销货帐account sales
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ueU%| {daNw>TH 4C;4"6 rZy38Wo 共同计算帐项joint account
"b!QE2bRO ogX'3L *Bt`6u.>e, ,0#5kc*X 未决帐项outstanding account
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OjCT*qyU< +OF(CcA^ 贷方帐项credit account||creditor account
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z 6$>m s6g% 借方帐项debit account||debtor account
l|ZwZix hgE!)UE ~$f+]7 '!!w|kd 应付帐||应付未付帐account payable
+0=u] p1HU2APFP 3R?7&oXvH <GShm~XD2 应收帐||应收未收帐account receivable
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t,UR8 IC9:&C[ 新交易||新帐new account
+b]g; f{lg{gA( 0gVylQ F]W'spF, 未决帐||老帐old account
,SJB3if 0K,*FdA T IPb ] :>'^l?b'WX 现金帐cash account
9c806>]U^ ,:-S<]fS{_ /MSz{ %v PDX^MYoN 流水帐running account
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O'O m4ovppC 4D[W;4/p 暂记帐||未定帐suspense account
' R~x.NM >E?626* #HB]qa jh`&c{#*)M 过期帐||延滞帐overdue account||pastdue account
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kNJX 4NwGP^n %Md;=,a:6 A7-QOqST( 杂项帐户sundry account
hH{&k> VbK| VON[ ?YX2CJ6N W*-+j*e|_P 详细帐单||明细表detail account
-U"(CGb5 FgQd7p (ui"vLk8PP .BlGV 2@^# 呆帐bad account
`#2}[D vhZpYW8 !3 $Ph zXvAW7 会计项目title of account
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cV8 GKtG#jZ& Gs.id^Sf N(]6pG= 会计薄||帐薄account-book
RMmDcvM"k 6\g]Y a7nbGqsx k%/Z.4vQG 营业报告书||损益计算表account of budiness||business report
!u~( \Rb; 4&r^mGs, hFZ7{pj hPx=3L$ 借贷细帐||交验帐account rendered
1Xt%O86 yu<sd}@ ,K6s'3O(LW tH2y:o72 明细帐account stated
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}X)mZyM [ 1N1MD@C?P ,F.\ z^\{ 与…银行开立一户头to open an account with
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与…银行建立交易to keep account with
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eFp4MD8? BE:HO^-.1 继续记帐to keep account
dMQtW3stY GG5wiN*2S !BP/# My76]\Psh 与…有交易to have an account with
yK_$6EtNKj .4^Ep\\ hoD (G X YbND2i 作成会计帐||有往来帐项to make out an account with
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X weU'3nNN 清算||清理债务to make up an account
/d&zE|! <6)Ogv", B4r4PSB>! `-"2(Gp 清洁帐目||与…停止交易to close ones account with
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T;X =[FNZ:3 PzWhB* iBR [DC8X P5< 结帐to close an account
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清理未付款to ask an account||to demand an account
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K6R+a 结清差额to balance the account with
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~SY fr#Y<=Jo 2%'{f 清算to settle an account||to liquidate an account||to square an account
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0 审查帐目||监查帐目to audit an account
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>v 检查帐目to examine an account
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d-A P$ZIKkf 5R\{& 转入A的帐户to charge the amount to As account
7g8}]\i+ v;AsV`g 0+L:+S FNL[6.!PV 以计帐方式付款to pay on account
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+A kU{+@MA; Ri=:=oF( 代理某人||为某人on ones account||on account of one
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G6* 2fFZ70Yh 为自己计算||独立帐目on ones own account
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:,Z'/e0& y.P Wh<dI :>4pH 由某人收益并负风险on ones account and risk||for ones account and risk
y (@j;Q3(r Yef=HSzo }%Mj`Bh N3O3V5':! 由某人负担for ones account||for account of one
UKX9C"-5v zGzeu)d dO]N&'P7 fy]z<SPhVJ 按某人指示||列入某人帐户by order and for account of one
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0<`g )r2$!(NQ Sk7l&B 9Rl-Jz8g 列入5月份帐目for May account
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hzw..?g 编入某中帐项下to pass to the account of||to place to the account of
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B.4@ RP[^1 *nS}1(u] 寄出清算书to send in an account||to send in render an account
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BNi6I\wa _G3L+St N{+6 V`\ 支票薄cheque book
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支票陈票人cheque drawer
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持票人cheque holder
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%>g-dw WO;2=[#O; 不记名支票cheque to bearer||bearer cheque
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6C 记名支票||认人支票cheque to order
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cD.X" ^*?mb) S<*h1}V3/ 到期支票antedated cheque
FYBW3y+AF& zX]4DLl, <n4?wo Gx)U~L$B 未到期支票postdated cheque
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-j 保付支票certified cheque
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cG)U01/" x)+ q$FB 2^aXXPC 未获兑现支票,退票returned cheque
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W t,w'w_C _ASyGmO{ 横线支票crossed cheque
w;b;rHAZ\ 1S{AGgls5 _-=yD@;[D ?3#L?Cq 普通横线general crossing
\Gl>$5np ;9MIapfUd( F[q)ME+`) D4OJin^} 特别横线special crossing
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O*a\ 空白支票blank cheque
61SbBJ6[ h"}c_lY9 0_&5S`tj T)#e=WcP] 失效支票,过期支票stale cheque
SX)o0v+ 4e20\q_{ t) uS7y @1vpkB~ w 普通支票open cheque
4k_y;$4WN pqF!1 MA,7|s
^ *1hz< 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 d-{1>\-_ GMKY1{ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
7`J= PG$A ){< qp Y3.^a5o 0'Uo3jAB 支票换现金||兑现to cash a cheque
&gdhq~4# 4+B&/}FDLo ,a34=, /B!Ik:c} 清理票款to clear a cheque
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P z1m-t#v: nN%Zed2O@6 保证兑现to certify a cheque
kInU,/R* Dqg01_O9O F-=Xbyr3@ (DQ ]58& 填写支票数额to fill up a cheque
^wlo;.8Y "Z]z9( bLSUF`-z ~.$ca.Gf 支票上划线to cross a cheque
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-Ak Oj1B @QE 开发支票to make out a cheque
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63SmQsv 签发支票,开立支票to draw a cheque||to issue a cheque
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d,P ,zOv-pH 透支支票to overdraw a cheque
aL|a2+P[`q n{"e8vQx rm%MQmF Y'O3RA5E 背书支票to endorse a cheque
Zvkb= LMaY}m> L=&dJpyfT (9KiIRN 请付票款||清付票款to pay a cheque||to honour a cheque
i#I7ncX "?>hQM1R ?t [C?{' e"cvo(}g 支票退票to dishonour a cheque
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9+!"[ 拒付支票to refuse a cheque
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`j &Fh#o t H_ 拒付支票to stop payment of a cheque
$H"(]>~ JgMYy,q8t %b>Ee>rdD #@:GLmD% 提示要求付款to present for payment
<KrfM ^oDSU7j5, >dfk2.6e <|;)iT1VeT 见票即付持票人payable to bearer
O0QK `F/)* ^q\9HBHT vt(cC)) .9!?vz]1 支付指定人payable to order
DS^`:^hv ~IQw?a.E B`?5G\7L #T08H,W/ 已过期||无效out of date||stale
[4b_`L QygbfW6u sEx`9_oZ 6Gh3r 请给出票人R/D||refer to drawer
'7UIzk| ]L_h3Xz\X C/YjMYwKgv fcisDu8n 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
NU%<Ws= 3>%:%bP '\R/-. 1{?5/F \ + 文字与数字不一致words and figures differ
HB9|AQ4K _e$T'*q ,rWej;CzN v|wO qS 支票
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?btZdnQ))S 时间已过account closed
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%E9 %<@x(q 更改处应加盖印章alterations require initials
M{ O8iq[ "w:?WS 6Jd.Eg ~A7 ,Kwtp)EX M6H#Y2!ZbC
x"{WLZ 时间已过effects not cleared
$m;DwlM rfYFS96 fl o9iifZ s'=w/os 停止付款payment stopped
ObSRd$M v_I)eac z 0%"sOth UBM:.*wN 支票毁损cheque mutilated
?+?`Jso( [6f(3|" P:fcbfH+ yR[htD` 汇款||寄钱to remit||to send money
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q 寄票供取款||支票支付to send a cheque for payment
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=V0? EJ=ud9 nP#|JRn= U flS` 寄款人a remitter
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b:e d#-'DO{k eWWfUNBSLX wOF";0EN 收款人a remittee
KYR64[1 !M;><b}=5 i^hEL2S/A U$7]*#@& 国外汇票foreign Bill
tWaM+W Lb} $)AcC l9#@4Os 1)hO!% 国内汇票inland Bill
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"qk k%%0"+y#a 跟单汇票documentary bill
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'E:uXv" =pd#U IM=3n%6 空头汇票accommodation bill
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dGSZ|YZ ]?lUe5F !pxOhO.V 原始汇票original bill
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E!c+s_g4 `%Dz 8Z #H.DnW L&hv:+3N 改写||换新票据renewed bill
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^w( 即期汇票sight bill||bill on demand
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5[; …days after date||…days after date…日后付款
0bl 8J5Ar5 /Jf}~}JP .qS(-7< vJ{aBx`VS …months after date||…months after date…月后付款
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\-C U# U*^# 9w dl1QS 见票后…日付款…days after sight||…days sight
q!AcMd\ JS^!XB'! sw+vyBV)r *9tRhRc 见票后…月付款…months after sight||…months sight
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YSa,z 同组票据set of bills
#Q@~TW i,!t u @{U@?6eZ }~Ir& 单张汇票sola of exchange||sole of exchange
47!k!cHa _~bG[lX ! w5;d/r<q !OV+=Rwdx 远期汇票usance bill||bill at usance
A,4Z{f83 }///k]_Sh rw.DKM' =w ! 6un 长期汇票long bill
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Uh y'C 9k;%R5( p4vX3?&1W 短期汇票short bill
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w Qrw:Bva) i2E@5 v=|Y 逾期汇票overdue bill
a+<{!+3v ,"5][RsOn [:8+ +#KD q9(Z9$a(\ 宽限日期days of grace
X3m) 3|BB#; (BGflb xwojjiV 电汇telegraphic transfer (T.T)
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v') _ ( $U\FW %xdyGAl: 邮汇postal order||postal note (Am.)||post office order||money order
<3laNk |?t}7V#[ `#?]g ! yH0vESgv 本票promissory note (P/N)
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|]\q-qA& IQQ>0^Q~ eC`G0.op 押汇负责书||押汇保证书letter of hypothecation
b1EY6'R2 ?%*p!m X'p%K/-m lJt?0;gn 副保||抵押品||付属担保物collateral security
P52qt N< Rbcu5.6 |%uy{ EzU3'x 担保书trust receipt||letter of indemnity
U% OlYP$g {Rq5=/b H^+Znmo D~)bAPAD 承兑||认付acceptance
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] WNSEc% 5%w08 单张承兑general acceptance
\hP.Q;"MtO <sG}[:v g/gaPc*86 Y+Cv9U0 有条件承兑qualified acceptance
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Qp +M5_ 5ljEh - T!-ly7-` 附条件认付conditional acceptance
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部分认付partial acceptance
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