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$ b5o 会计报表statement of account
NX;{L#lQ -s0J8b oz3!%' Ft :_6T% 往来帐目account current
]5ibg"{S |D'!.$7% +Ezl.O@z l96AJB' 现在往来帐||存款额current accout
\b)P4aL Y<@_d =3V4HQi 'rfsrZ? 销货帐account sales
4 #lLC-k vj#m#1\f b*nI0/cbR. !#olG}#[ 共同计算帐项joint account
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'-t>(}v 未决帐项outstanding account
NY[48H <X97W\ fl_a@QdB# 5rA>2<\pQ 贷方帐项credit account||creditor account
|NjyO>@Pa X0$?$ta wmP[\^c%$j 98{n6$\ 借方帐项debit account||debtor account
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)IBO 应付帐||应付未付帐account payable
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d4i0;2}+ 应收帐||应收未收帐account receivable
_B}QS"A N71^ I"@HH ]zvOM^l~ UyNP:q: 新交易||新帐new account
" M&zW& L{c\7 w;Pe_m7\EO Q6[h;lzGV 未决帐||老帐old account
n2(\pQKm Zk gj_ pl 1CEoe "1ZVuI 现金帐cash account
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t]=-@ *b1NVN$ ia-&
? 流水帐running account
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J -r{]9v2j @d[)i,d:G "9H#pj - 暂记帐||未定帐suspense account
Fi+,omB& 1a},(ZcdX ".fnx8v, vRO`hGH 过期帐||延滞帐overdue account||pastdue account
*>j4tA{b@v Bq85g5Dc 6rAenK-% ^`(3X 杂项帐户sundry account
y;LZX-Z- _3_o/I 'KNUPi| nyd'79~>G 详细帐单||明细表detail account
& =vi]z:[ &) Iue<&2 E>}3MfL js=w!q0)9 呆帐bad account
Y{m1\s/ o FBI^}^#_ }j#c#''i #!M;4~Sfx 会计项目title of account
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c2 %|?PG i@5 会计薄||帐薄account-book
=ThacZHb8 "1$hfs Y<`uq'V zDA;FKZPp 营业报告书||损益计算表account of budiness||business report
7ZpU -': @1 )][r-7 32):&X"AIh e%&/K7I "? 借贷细帐||交验帐account rendered
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-B#>Jn#F ?-PW$p >c8EgSZJ 明细帐account stated
\Ot,&Z k2 T$9tO{ z4c{W~}` r}])V[V 与…银行开立一户头to open an account with
(K->5rSU C+c;UzbD k7Xa|&fQP< D&#ph%U,P 与…银行建立交易to keep account with
*.NVc FFqqAT5 GbZqLZ0 q:ZF6o`Z83 继续记帐to keep account
o%=OBTh_ Ycve[31BDd {%3sj"suB Q>emyij 与…有交易to have an account with
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h>qUa {kgV3 [%> 作成会计帐||有往来帐项to make out an account with
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^67HtNQ J(\f(jh/ 清算||清理债务to make up an account
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vHU4 o72G oUfs -5t.1/ ril4*$e7^\ 清洁帐目||与…停止交易to close ones account with
BiUbg6T.G 7 xm>+( p$
%D h*9s^`9) 结帐to close an account
Mm+kG'Z!S @e_<OU Dy_Za.N2 h"{Z%XPX# 清理未付款to ask an account||to demand an account
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s|r 结清差额to balance the account with
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; 清算to settle an account||to liquidate an account||to square an account
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LD~/* g~JN"ap 审查帐目||监查帐目to audit an account
QK3j.Ss $($26g +84JvOkWi )ieT/0nt 检查帐目to examine an account
z\fmwI 9$pQ|e0tJ 4iiW{rh4 S0 AaJty 转入A的帐户to charge the amount to As account
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5P'<X p 以计帐方式付款to pay on account
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?3e 1 7LM?<lp] -_@3!X1~i+ 代理某人||为某人on ones account||on account of one
i+)9ItZr hqA6%Y^k kCWaji_x% !z7j.u`Y 为自己计算||独立帐目on ones own account
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o 由某人收益并负风险on ones account and risk||for ones account and risk
#&A)%Qbg fP>*EDn@xg ',o ,o%n 8%qHy1 由某人负担for ones account||for account of one
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_'& cg-\|H1 O(~74:#* 按某人指示||列入某人帐户by order and for account of one
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(>^6 列入5月份帐目for May account
h7iI=[_V "Cz8nG K/+Y9JP9 xWv@PqXD 编入某中帐项下to pass to the account of||to place to the account of
nwOT%@nw /~?'zr 6PF7Wl7. e_Ue9c.} 寄出清算书to send in an account||to send in render an account
>}tm8|IHoo aXAV`%b YY\$lM $wgHaSni 支票薄cheque book
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7Cr 6 XZF8W &R? \q* 支票陈票人cheque drawer
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vhA 4ol W$g<nhLK 9A@/5Z:v5W 8reis1]2S 不记名支票cheque to bearer||bearer cheque
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z +HGPn0As lV4|(NQ9 记名支票||认人支票cheque to order
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xtE 到期支票antedated cheque
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y&K CK <Wba /i'dhiG qhFWQ1W 未到期支票postdated cheque
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H8X=[x 保付支票certified cheque
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p&[:+qN 6:Fb>|]*PY - '<K_e; k/6Qwb# 未获兑现支票,退票returned cheque
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P!c.!8C$ 横线支票crossed cheque
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OX|F_ Q L0 普通横线general crossing
4^3}+cJ7j S!'Y:AeD& 7gX#^YkE+k Ol%KXq[ 特别横线special crossing
reBAxmt })v`` + Yo 0wufbfV 16J"QUuG 空白支票blank cheque
mE|?0mRA % }Kt`du= V8Lp%*(3 MmI[
: 失效支票,过期支票stale cheque
})?t:zX#* y\?T%g T[M:%vjYF apz)4%A 普通支票open cheque
|Ok@:Au 50<QF Q%_QT0H9Kz d[0R#2y= 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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&U.U< 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
?RP&XrD {*BZ;Xh\8 8M<\?JD~_f qKSS 2f $ 支票换现金||兑现to cash a cheque
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aU.hASj uK6'TJ y-.<iq ro%Jg 清理票款to clear a cheque
Q\QSnMM&] H(A9YxXrZ5 /h(bMb Z ~; V5*t 保证兑现to certify a cheque
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SuW86 填写支票数额to fill up a cheque
@mD$Z09~ l_2B #CV;Np N6>ert1 支票上划线to cross a cheque
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|zI 开发支票to make out a cheque
O>KrTK-AV ~LfFLC Qo5yfdR +~7x+6E 签发支票,开立支票to draw a cheque||to issue a cheque
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y),yks?iv ?!Wh ^su- M(|6YF7u EK%J%NY 背书支票to endorse a cheque
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Fy#7<Hp 请付票款||清付票款to pay a cheque||to honour a cheque
'}N4SrU$ ?^by3\,VZ P-_2IZiz }~+q S` 支票退票to dishonour a cheque
e#<A\? sPP(>y( \ z=j,-d%9 kZK1{ 拒付支票to refuse a cheque
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<XA }v`Z.?|Z H?4t\pSS 拒付支票to stop payment of a cheque
:5-t$^R +UX~TT: *v:o`{vM[ S] R.:T_% 提示要求付款to present for payment
[!S%nYs&8L wlEmy.)H *G"}m/j- #GfM!<q< 见票即付持票人payable to bearer
(Rs|"];?Z sHPK8Wsg ~j36(`t (o2.*x 支付指定人payable to order
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z@2?wSp wu;^fL 6#;u6@+}yy 已过期||无效out of date||stale
):st-I!o P_F0lO HXP/2&|JY q M(@wFg 请给出票人R/D||refer to drawer
k0IztFyj:R c9ea%7o{0a ;XI=Y"h{% ZRP[N)Ld$ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
AmX ~KK `s\E"QeZN zxrbEE Q wqF_hs(O 文字与数字不一致words and figures differ
P0l.sVqL *XkgwJq d:g0XP k&pV`.Imi 支票
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D"<>!]@(a 时间已过account closed
~mvD|$1z C4|H5H iHk/#a $|o[l.q2 更改处应加盖印章alterations require initials
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\os"j 时间已过effects not cleared
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?( h9cx~/7,_) ,L;%-}#$ [W8?ww%qT 停止付款payment stopped
FJIo]p yC9~X='D K{`3,U2Wx &&TAX 支票毁损cheque mutilated
gezZYP)d $sb `BS nzl3<Ar >]/aG! 汇款||寄钱to remit||to send money
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Bn9Ce= QV_Ep8 jWGX:XB 寄票供取款||支票支付to send a cheque for payment
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$j'8Z^ DX<xkS[P 寄款人a remitter
vve[.Lud' 4@"n7/< s AlOX`t %VGQ{: 收款人a remittee
M*<Bp vU!<-T# ^e:rRk7 & ? W2Wy\ 国外汇票foreign Bill
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:Gi FSyeDC^@ jHM}({)- --g?`4 国内汇票inland Bill
2D"\Ox {>zQW{! 3R[,,WAj$ ziG]BZ 跟单汇票documentary bill
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LUH[[ 空头汇票accommodation bill
$6yr:2Xvt <dX7{="& B{-+1f4 zK ir 原始汇票original bill
@+^5ze\ (#VF>;;L ?KXgG'!! 4e9'yi 改写||换新票据renewed bill
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QTuj v<| I cz)Qtg| 即期汇票sight bill||bill on demand
mc}r15:< }Oh@`xTxt 6)Dp2 q)KLf\ …days after date||…days after date…日后付款
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rw]*Nxgr …months after date||…months after date…月后付款
Odj4) S1a}9Z| #e(P~'A0 J3# 见票后…日付款…days after sight||…days sight
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WP[hF qaN%&K9F8 见票后…月付款…months after sight||…months sight
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?xi5w 同组票据set of bills
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nW Bi|XdS$G vW:XM0 单张汇票sola of exchange||sole of exchange
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@ ~i)IY1m" JYU0&nZl4 远期汇票usance bill||bill at usance
^GN |}W h>[][c(b +:fr(s!OE *1fZcw'C. 长期汇票long bill
qX?k]m M,nLPHgK WQT;k0;T] FD*w4U5 短期汇票short bill
%T:7I[f 60u}iiC@ ;wkoQ8FD9 LVX01ox$ 逾期汇票overdue bill
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2v69nu~q 'aoHNZfxw 宽限日期days of grace
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Yh^ 电汇telegraphic transfer (T.T)
ZT;:Hxv0N O-ZB4hN8 7f9i5E1 /K./k!'z 邮汇postal order||postal note (Am.)||post office order||money order
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ihrl!A5 本票promissory note (P/N)
x>yeF,q1 (YJ]}J^ >^Zyls -}O>m}l 押汇负责书||押汇保证书letter of hypothecation
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*\ 副保||抵押品||付属担保物collateral security
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' =rv 担保书trust receipt||letter of indemnity
H' [#x2 p|D-ez8 L8FLHT+R- Gv};mkX[N 承兑||认付acceptance
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IiV#V O!(FNv0 ?OU+)kgzh 单张承兑general acceptance
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1H\*VM" v<`1z?dch 2@(Qd3N( J6H3X;vxQw 有条件承兑qualified acceptance
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=v$H8w ^'|\8 ;b""N, 附条件认付conditional acceptance
F+`DfI]/m 0-^wY8n-= I\0mmdi73 Y( D@B|"'m 部分认付partial acceptance
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