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。
Qcjc, 会计报表statement of account
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).1]~ 5v)(8|.M e(F42;$$ zjL.Bhiud 往来帐目account current
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Coe[Vv |tzg:T; )&{K~i ;: >evS}O6 现在往来帐||存款额current accout
\qvaE+ $QEilf;E y;?ie]3G # {fTgq 销货帐account sales
gnp~OVDqfL [[~w0G~1 tGdf/aTjy 39F
Of 共同计算帐项joint account
gk BdR + w6dFb6~R pCpb;<JG D'l5Zd 未决帐项outstanding account
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!MaNm) 4Tc&IwR 贷方帐项credit account||creditor account
MF3b{|Z )? M9|u Hd7,ZHj3^ $N']TN 借方帐项debit account||debtor account
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xV#WoYKj 应付帐||应付未付帐account payable
UX<Qcjm$e "TV(H+1,z *{undZ?(> qrvsjYi*w 应收帐||应收未收帐account receivable
ffXyc2o G'zF)0oD b?4/#&z] !{n<K:x1 新交易||新帐new account
+t4BQf )4?x5# I]Tsz'T!9 ki0V8]HP 未决帐||老帐old account
=ItkFjhBc dLsn\m> ]Fvm 7V DcIvhB p 现金帐cash account
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R f"7M^1)h2% 流水帐running account
YJs|c\ eq? P+t#4J O9'x-A% 6~#Ih)K 暂记帐||未定帐suspense account
U7xmC k *R<, @`-[;?> 7f<EoSK 过期帐||延滞帐overdue account||pastdue account
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cz 杂项帐户sundry account
H* ,,^ $rXh0g x5dWBGH S1 _6C:^k 详细帐单||明细表detail account
wdzOFDA ]fnnZ C 8#@+ Q. ,U *)2`[ 呆帐bad account
[md u!!* wn>edn M,j(=hRJ/E 30PZ{c&Rll 会计项目title of account
Cp^@zw*/ +,:^5{9{ n/QF2&X7) 5_0(D;Q 会计薄||帐薄account-book
/$n ~lf c/L>>t eMOD;{Q?X @4%L36k 营业报告书||损益计算表account of budiness||business report
t3Z_Dp~\ "I;C;}! FZd.L6q at!Y3VywG 借贷细帐||交验帐account rendered
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ANl W$JebW<z( 明细帐account stated
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^VR[Mx UE _fpq cN! uV-e f:zFFpP.j@ 与…银行开立一户头to open an account with
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OE)~yKy 6,1b=2G 2:}fe} 与…银行建立交易to keep account with
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t&t UX`]k{Mz * v8Ts 继续记帐to keep account
-71dN0hWh -3Avs9`5 W$dn_9W ogM%N 与…有交易to have an account with
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8 9{HJ9} 作成会计帐||有往来帐项to make out an account with
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(zTf 清算||清理债务to make up an account
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"BW/%m|g 清洁帐目||与…停止交易to close ones account with
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结帐to close an account
5_K5?N 39e; @e~]t}fH wYeB)1. 清理未付款to ask an account||to demand an account
JnD{J`: 'f8(#n=6qP I4H`YOD% q^8EOAvnZ 结清差额to balance the account with
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Ch 1`f_P$&Z_J pl*~kG= y-?>*fNo 清算to settle an account||to liquidate an account||to square an account
TL= YQA >: 0tA{bV { PlK@#UN O@8pC+#`Z 审查帐目||监查帐目to audit an account
:(3|HTz maMHZ\Q x9>\(-uU S6nhvU: 检查帐目to examine an account
Eu@5L9A Hyk'c't_O ~+D*:7Y_ |wxGpBau 转入A的帐户to charge the amount to As account
7&}P{<}o^ h4&;?T S =1/NFlt8 j dut4 nFc 以计帐方式付款to pay on account
~%w~-O2 Rz%e>) PsjbR xIbMs4'iEx 代理某人||为某人on ones account||on account of one
"yb WDWu 4Tzd; P6_ }m]q}r KM?1/KZ/~ 为自己计算||独立帐目on ones own account
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$cUNvI huFz97?y( ul7o%Hs _68BP)nz>. 由某人收益并负风险on ones account and risk||for ones account and risk
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BE q v vu<:16 `linG1mF wjU.W5IR 由某人负担for ones account||for account of one
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LP#* 按某人指示||列入某人帐户by order and for account of one
s}x>J8hK bPD)D'Hs cH`^D?#se >X}{BDMb. 列入5月份帐目for May account
8 ,}ikOZ? jrJR1npB sPYX~G&T g9tu%cIkR 编入某中帐项下to pass to the account of||to place to the account of
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io ^t.W|teD J07O:cjyu HB&
& 寄出清算书to send in an account||to send in render an account
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Q `_AM` >_ 支票薄cheque book
vS;'}N 3><u*0qe%I )na&"bJ rnhFqNT: 支票陈票人cheque drawer
e$l6gY S)\8|ym6! _g|acBF hq_~^/v\ 持票人cheque holder
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不记名支票cheque to bearer||bearer cheque
-f>'RI95> e1 a*'T$z tm)*2lH6 L@)&vn] 记名支票||认人支票cheque to order
q(]f]Vl|0 # mT]j"" NrJzVGeS ?C;JJ#Ho 到期支票antedated cheque
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kss 未到期支票postdated cheque
ia{kab|_5 :$H!@n*/R }5gr5g\OtP #}o<v|; 保付支票certified cheque
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xb^Mo.\[ 未获兑现支票,退票returned cheque
vA?_-. J gg]~2f "bX4Q4Dq :c4kBl%gJ 横线支票crossed cheque
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I]q 1r4,XSk 4;<DJ.XlN= ki4f*Ej 普通横线general crossing
tV`&-H $L{7%]7QC iHz[Zw^.s -V=arm\#z 特别横线special crossing
c^S&F9/U* 6E+=Xi .hN3`>*V z\}!RBOq 空白支票blank cheque
8~5|KO >F u%opY<h .cR*P<3O < l[`"0 失效支票,过期支票stale cheque
;BTJ%F. .BL:h&h|y 7Po/_% k+\7B}7F 普通支票open cheque
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~&~C#yjg1 Yq;&F0paK tc/ jY]'32 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
\X opU" >4'21,q `Kp}s< 1UyH0`& 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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CW%JIM 支票换现金||兑现to cash a cheque
*]9XDc]{j1 p;ZDpR q_58Lw gT7I9 (x!W 清理票款to clear a cheque
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zf")|9j +}]wLM}\UF 保证兑现to certify a cheque
d.1Q~&` Q2R>lzB ]eL~L_[G\ Z{16S=0 填写支票数额to fill up a cheque
%>]#vQ| % NwoU%q :O#gJob-%s nTQ (JDf 支票上划线to cross a cheque
,,2_/u\"/i %,E7vYjT% u"joCZ7`kG [ 1D)$" 开发支票to make out a cheque
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? 签发支票,开立支票to draw a cheque||to issue a cheque
],#ZPUn n%Rjt!9 3g+\?L-c th;]Vo 透支支票to overdraw a cheque
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<#!8?o&i akY6D]M :4b- sg# 背书支票to endorse a cheque
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W =by2x* 5vl2yN F.&*D~f PK9Qm'W b 请付票款||清付票款to pay a cheque||to honour a cheque
QTJrJD T)*l' g' m./*LXU HJ(=?TU 支票退票to dishonour a cheque
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oa|k!U pzYG?9cwz | eK,Td% Y-?51g [u 拒付支票to refuse a cheque
.|tQ=l@I ]oo|o1H87 VdYOm jR}*bIzv 拒付支票to stop payment of a cheque
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,|=Q} 提示要求付款to present for payment
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P[r}(@0rJ !$4Q]@ } 见票即付持票人payable to bearer
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\Q* s"gKonwI2 支付指定人payable to order
9Vh_XBgP #zh6=.,7 D]3bwoFo&u h:eN>yW 已过期||无效out of date||stale
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请给出票人R/D||refer to drawer
F^J&g%ql +<vqkc * <Nk%` OD>u$tI9 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
[j]}$fFe \f~u85 .CB"@.7 S8rW'}XJ=H 文字与数字不一致words and figures differ
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E>vm 支票
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H"kc^G+(R" 时间已过account closed
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} 6ba2^3GH 5+#?7J1 更改处应加盖印章alterations require initials
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;+#za?w 时间已过effects not cleared
&eLQ;<qO*| U[H+87zg 3tx0y Z:r$;`K/ 停止付款payment stopped
&9GR2GY DT1i2! h|Teh-@A5 Eusf gU: 支票毁损cheque mutilated
8z3I~yL_`+ )U3 H15 e2_r0I^C Z n"TG/: 汇款||寄钱to remit||to send money
Q:Nwy(,I 0|*UeM 071 E%u, ._F6- pl 寄票供取款||支票支付to send a cheque for payment
0YTtA]|`4 ?Sd~u1w8K Ra15d^ ^`B##9g~ 寄款人a remitter
#E~WVTOw C$Hl`>?$ .,BD D PFB Xk$l-Zfse 收款人a remittee
(tz_D7c$F WP#_qqO bl!f5RO S( :w&)XI34 国外汇票foreign Bill
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)}< W@uH!n>k &xMJ^Nv JCU3\39} 国内汇票inland Bill
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6*u{ \Z7([G h 跟单汇票documentary bill
X6"^:)&1M 8BoT%kVeJv $'mB 8 S 2
vJ[vsrFv 空头汇票accommodation bill
7AFS)_w IP4b[|ef O%q;,w{prW {dr&46$p 原始汇票original bill
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6` +h vIJv ? {J6sM$aj 改写||换新票据renewed bill
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6Fe) g:3'x/a1 即期汇票sight bill||bill on demand
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LjR<} ))+98iU1s …days after date||…days after date…日后付款
TWR#MVMI "VVR#H}{ "6o}qeB l 8iH;GFNJ7' …months after date||…months after date…月后付款
I~5fz4Q ^@5ui;JV [+cnx21{ sq6% =(q(? 见票后…日付款…days after sight||…days sight
5\kZgXWIh xS\QKnG. Z6/~2S@ `zOAltfd 见票后…月付款…months after sight||…months sight
a):Run JW.&uV1Z OFL+Q~~C Jc#)T;#6 同组票据set of bills
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gwB>oi*OE W;}u 2GH 单张汇票sola of exchange||sole of exchange
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FI 远期汇票usance bill||bill at usance
6l]?%0[* IEr`6|X cyP*QW[ 5!
Mp#lO 长期汇票long bill
e2o9)=y 0B:{4Lsn& }(%}"%$ }/}`onRZ 短期汇票short bill
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>sS:x,- 3R[J,go ]}L1W`n 逾期汇票overdue bill
Iybpk?,M+ Olh%"=*; j#>![km Mu U)=Z&($T 宽限日期days of grace
#2'&=?J1r ,) jB<` eV=sDx O|TwG:! 电汇telegraphic transfer (T.T)
_,1kcDu L , Fso./y PL_wa(}y]D QM=436fq 邮汇postal order||postal note (Am.)||post office order||money order
y\|\9Q%D M~Dc5\T "/-v 9 2Xs < 1rF 本票promissory note (P/N)
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UAPjR 押汇负责书||押汇保证书letter of hypothecation
%!h+ <).qe Z e[&3K< vjRD?kF 副保||抵押品||付属担保物collateral security
@gGuV$Mw ^52R`{ 0(f;am0y 'eY[?LJ]U 担保书trust receipt||letter of indemnity
zVLi DJjDKVO5t /j\TmcnU^ qc"/T16M] 承兑||认付acceptance
zvC,([ S2SQ;s-t_ |i}g7 $^ dk>Hj>4 单张承兑general acceptance
JN-8\L 4DM|OL`w -7VV5W ~'\u:Imuo 有条件承兑qualified acceptance
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mo` p5t#d) 附条件认付conditional acceptance
%b4(wn?n:B r_RTtS# %4K#<b"W N|L5Ru 部分认付partial acceptance
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