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。
+,gI| 会计报表statement of account
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![18+Q\ -:h5Ky" 往来帐目account current
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Vsm> x}?y@.sn8 z;xp1t@ 现在往来帐||存款额current accout
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6QJ Kzb&aOw VrD?[&2pE 销货帐account sales
;$wS<zp6 \f}S Hh . Zrt/; [-x~Q[ 共同计算帐项joint account
s7A{<>: y+)][Wa0 xa[<k>r3 J}Bg<[n 未决帐项outstanding account
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='^s ZT5t~5W CS)&A4`8 贷方帐项credit account||creditor account
(wdE@/V tx;MH5s/V @F]6[ Py^F},?J 借方帐项debit account||debtor account
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>R fIu5d6;' DN2K4%cM%' 应付帐||应付未付帐account payable
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Z3<>Z\6D E ~<SEA 应收帐||应收未收帐account receivable
;nyV)+t+a 9<I@}w zW,m3~XX: };o6|e:2E 新交易||新帐new account
o7i/~JkTP *6sB$E_y 9$c0<~B\ %<6oKE 未决帐||老帐old account
8xJdK' [u;]J* >"q0"zrN, 0}2Uj>!i 现金帐cash account
^W5rL@h_ s-Q-1lKV, uc<XdFcu iJv4%|9 流水帐running account
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7k PX65Z|~>_ 暂记帐||未定帐suspense account
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*/sVuD^b` 过期帐||延滞帐overdue account||pastdue account
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杂项帐户sundry account
_6Wz1.]n jhjGDF K++pH~o WCA`34( 详细帐单||明细表detail account
%_;q<@9) IzF7W?k UeV2`zIg` [7q~rcf,Z 呆帐bad account
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:P# 会计项目title of account
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Cc# ks<gSCB x^^;/%p 会计薄||帐薄account-book
S!A)kK+ ?6+GE_VZ Rcs7 'q5 }WS%nQA 营业报告书||损益计算表account of budiness||business report
I1^0RB{~ 9_V'P]@ fp|!LU v^2K=f[nE 借贷细帐||交验帐account rendered
9#{?*c6 ,u^i0uOg SoeL_#+^W I&Q.MItW 明细帐account stated
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.,r 6f,#O8]#5 vT"T*FKh: 与…银行开立一户头to open an account with
| V Ps5 g#ubxC7t< NlXHOUw)u @;2,TY>Di 与…银行建立交易to keep account with
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H0a 继续记帐to keep account
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K| c 9Slx.9f 与…有交易to have an account with
T5?@'b8F6 o#gb+[ gfG Mu0FjB cdVh_"[ 作成会计帐||有往来帐项to make out an account with
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{gB~W ^+tAgK2 (Em^qN K.4t*-<`[ 清洁帐目||与…停止交易to close ones account with
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x2t :td6Mywl 清理未付款to ask an account||to demand an account
VSP6osX{ jPU:&1(_ n f(!:_!m* vp7J'; 结清差额to balance the account with
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MTWtc!6 清算to settle an account||to liquidate an account||to square an account
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`4< MLg+ 9y 审查帐目||监查帐目to audit an account
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\g&P5 检查帐目to examine an account
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GP}Z4 转入A的帐户to charge the amount to As account
l?GN& u A+v6N>}* w6 0I;.hy +EG?8L,z 以计帐方式付款to pay on account
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:4RD.l 9NX f~-V- 代理某人||为某人on ones account||on account of one
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'Vq_/g!?1 2VObj7F 为自己计算||独立帐目on ones own account
x9S~ns+r ;LEO+,6 Y&M}3H>E ,SQmQ6h 由某人收益并负风险on ones account and risk||for ones account and risk
^1y (N>W I-oY@l` pJ)PVo\cV g2Pa-}{ 由某人负担for ones account||for account of one
sk*AlSlM W$&{jr-p 1N8gH&oF P X/{ 按某人指示||列入某人帐户by order and for account of one
K[}5bjh> @BCws) 9w\yWxl b5WtL+Z 列入5月份帐目for May account
#+$pE@u7A Si=zxy T @hC ,J R%l6+Okr 编入某中帐项下to pass to the account of||to place to the account of
"Z xM,kI JBzRL"| 7i(U?\A;. `-Yo$b;: 寄出清算书to send in an account||to send in render an account
tx0`#x +<qmVW^X c*F'x-TH |ci1P[y 支票薄cheque book
-jN:~. ['1JNUX ^\|Hz\"* Y\#+-E 支票陈票人cheque drawer
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wZ:d B,rpc\_ 4-ijuqjN 持票人cheque holder
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h"0Cc) :yPA6O 4 *WS'C}T >wsS75n1 不记名支票cheque to bearer||bearer cheque
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>\n3 4DGc[ 记名支票||认人支票cheque to order
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b^|SL 到期支票antedated cheque
rID_^g_tP8 UC@&! kM TF0DQP `8 Q3=^)3 未到期支票postdated cheque
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G\|~Q 0LQ|J(u 保付支票certified cheque
}vzZWe p~X=<JM 'j6)5WL$ "l83O8 L 未获兑现支票,退票returned cheque
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N QY$Z,#V) 横线支票crossed cheque
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M bKAR}JM& 普通横线general crossing
CqF=5z:A [X9s\H j?eWh#[K" CuS"Wj 特别横线special crossing
DM*GvBdR ,B^NH7A: R9dC$Y]\M G{4~{{tI 空白支票blank cheque
d5b \kR r *ud"?{)Z ~c;D@.e\ CBj&8#8Z 失效支票,过期支票stale cheque
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Y(:.f-Du #zRT 627xR$U~ 普通支票open cheque
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78=im7 N sUFM 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
NZj_7j|o9 ue YBD]3' fJjtrvNy) bU(H2Fv 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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( #5Zf6w &s]wf 支票换现金||兑现to cash a cheque
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l vai.w-}Z ZO^Y9\L uU7s4oJ| 清理票款to clear a cheque
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l .H.#W1` )ifEgBT /^BaQeH?R 保证兑现to certify a cheque
f]P&>j| ZO`{t1 >x$eKN "cK@Yo 填写支票数额to fill up a cheque
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"F,d}3} 开发支票to make out a cheque
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LRP:9v 签发支票,开立支票to draw a cheque||to issue a cheque
LuLnmnmB v|VfSLZTb c]qq *k# c4T8eTKU 透支支票to overdraw a cheque
~"oxytJ sQBl9E'!be k"J[mT$b ~@3X&E0S 背书支票to endorse a cheque
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& 请付票款||清付票款to pay a cheque||to honour a cheque
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LS$:%i4 支票退票to dishonour a cheque
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Lyx \ s; :/Zy=F9: f}4bnu3 拒付支票to stop payment of a cheque
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3S./C} l9U^[;D 提示要求付款to present for payment
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t1T& d+5KHfkK .?gpIZv EF7Y 4lp 见票即付持票人payable to bearer
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B( !'4HUB>+ 支付指定人payable to order
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wjF9 RHV&m()Q 已过期||无效out of date||stale
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*V{ 请给出票人R/D||refer to drawer
.A: #l? y4aW8J# rKlu+/G ,S|v>i,@ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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?7':= 7XE |5G F_m[EB 文字与数字不一致words and figures differ
9=(*#gRd +doZnU, gm**9]k ^{ N:#"4e 支票
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n'<FH<x 时间已过account closed
*\?tW]8< #q7`"E=M" , _K /e }i32 更改处应加盖印章alterations require initials
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时间已过effects not cleared
[.M<h^xrB k"*A@ ac8+?FpK # 0dv# [ 停止付款payment stopped
[P5+}@t Wb*A};wE -L;sv0 &5]&6TD6 支票毁损cheque mutilated
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W 汇款||寄钱to remit||to send money
|9YY8oT. 9#K,@X5 j [LDV*79Z ZT*RD2, 寄票供取款||支票支付to send a cheque for payment
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owz7 UY@^KT] 7 &y'\ 寄款人a remitter
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|x\%K f+#^Lngo A4Dj4n 0 *VJT]^_ 收款人a remittee
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;E] 国外汇票foreign Bill
qmNg Ez% ]njObU)[zr }m!L2iK4qk )tB:g.2k 国内汇票inland Bill
ELh`|X BCH{0w^D Ce:2Tw 6Fp}U 跟单汇票documentary bill
S8+GM <g/Z(<{wor gXrPZ|iS `zD]*i( 空头汇票accommodation bill
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NY, 原始汇票original bill
58S >B' )Sz2D[@n R07 7eX * z,] mi% 改写||换新票据renewed bill
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"pQFIV, 5u\#@% \6 +4 8a..4sN 即期汇票sight bill||bill on demand
Ie12d@ u"WqI[IV 9$]I3k ]/G~ L …days after date||…days after date…日后付款
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PubO|Mf w(>mP9Cb 2[^p6s[ 3&39M& 见票后…日付款…days after sight||…days sight
%E1_)^^ H1!u1k1nl W3AtO #3fS_;G 见票后…月付款…months after sight||…months sight
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4= ~ 同组票据set of bills
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{*#}"/:8K 4&)4hF |.asg 单张汇票sola of exchange||sole of exchange
w+^z{3> &:]ej6V'[ m+jW+ U};~ff+ 远期汇票usance bill||bill at usance
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>~+'V.CNW Mk:k0,z 长期汇票long bill
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Sj,>O:p EZN38T \A~r~ 短期汇票short bill
[,@gSb|D? ZUkrJ' .u<i<S ,_G((oS40 逾期汇票overdue bill
4`KQ@m GnCO{"n 8 !{;yz /,tQdD& 宽限日期days of grace
!623; E#5$O2b# q? 9x0L TB oN8cB} 电汇telegraphic transfer (T.T)
yf lt2 R NWNPq" o%~PWA*Qp Syf0dp3 邮汇postal order||postal note (Am.)||post office order||money order
~F{u4p7{N KS9eV #3+-vyZm K6 {0`'x 本票promissory note (P/N)
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D% +"~~;J$ 7H,p/G?]k .q!U@}k. 押汇负责书||押汇保证书letter of hypothecation
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JF!G [~%\:of70n {j0c)SETN `1 tD&te0 副保||抵押品||付属担保物collateral security
=P,h5J );m7;}gE MO1t0My c >$%rs c}^ 担保书trust receipt||letter of indemnity
Msk^H7 xlhc`wdm v ?9 _&]B 承兑||认付acceptance
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_ qh40nqS;9 单张承兑general acceptance
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F -0tHc=\u( 有条件承兑qualified acceptance
DbL=2 s={jwI50 nc0!ag !_ng_,J 附条件认付conditional acceptance
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mvCH$}w8& RKt#2%FFO F$!K/Mm[ 部分认付partial acceptance
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