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。
a<TL& 会计报表statement of account
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_%{ jSp&mD*xv =@=R)C4f* 往来帐目account current
2 _n*u^X:_ Z[u,1l.T z.&%>%TPP ?3,tG z) 现在往来帐||存款额current accout
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[g /(ju 销货帐account sales
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S 共同计算帐项joint account
8:?Q(M7 :;q_f+U Ja=70ZI^6 ugCS & 未决帐项outstanding account
&d3 '{~: Cmx2/N ^.kAZSgO tW"ptU^9) 贷方帐项credit account||creditor account
9^#gVTGXv >"g<-!p@ wU)5Evp[ {-N90Oe 借方帐项debit account||debtor account
G4%M$LJh Jo aDX , GL =XiBt 4O_+4yS 应付帐||应付未付帐account payable
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Am%a4{b aU<D$I J*~2:{=% 应收帐||应收未收帐account receivable
,x"yZ )):22}I# ElR&scXi__ ph12x: @B 新交易||新帐new account
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]06!7S} Y:!/4GF T~~[a|bLa 未决帐||老帐old account
l&??2VO/t nR@,ouB-$ u~- fK'/!| LH/&\k 现金帐cash account
>+jbMAYSq Fr3d#kVR x #X#V\w= ~? FrI 流水帐running account
fJ&<iD)6 r5!x,{E6 7hF,gl5 H")N_BB 暂记帐||未定帐suspense account
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4( G 过期帐||延滞帐overdue account||pastdue account
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_ eb 杂项帐户sundry account
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'` \5_P5q:` '/u:,ar p17|ld` 详细帐单||明细表detail account
qaMZfA 9oje`Ay juYA`:qE& }}``~ 呆帐bad account
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' ?zhI=1ED% Q@e*$<3 ]D?# \| 会计项目title of account
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~~xyFT+{F 会计薄||帐薄account-book
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营业报告书||损益计算表account of budiness||business report
Mm5U`mB |B%BwE OAW=Pozr9 k(-Z@ 借贷细帐||交验帐account rendered
=GH@.3`X Ox7uG{t$# rq<`(V'2 @Xq&t}*8 明细帐account stated
7wiK.99 %="~\1y JNxW6 cK g{A3W) [ b 与…银行开立一户头to open an account with
`jb0+{08 u\()E|?p $ DDSN Y)Znb;`?a 与…银行建立交易to keep account with
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#nvao 继续记帐to keep account
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E]dt 与…有交易to have an account with
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8qFUYZtY :b<-[8d& "xD}6(NL(r 作成会计帐||有往来帐项to make out an account with
NK+FQ^m[ 6C:x6'5[ A+0T"2 q4sl=`L5Sp 清算||清理债务to make up an account
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UfK4eZx*` xZ^ywa_ 清洁帐目||与…停止交易to close ones account with
?vZWUWa ; @7 -@%t"8 Y)'!'J 结帐to close an account
SW,q}- F3r S6_ %'{V%IXQ I$aXnd6) 清理未付款to ask an account||to demand an account
H/^~<U#p qxf+# :FoOQ[Q H<V+d^qX\w 结清差额to balance the account with
6PiEa( 'fS?xDs-v }Q`/K;yq ..??O^ 清算to settle an account||to liquidate an account||to square an account
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umAo'T/% 审查帐目||监查帐目to audit an account
AGh~8[ c *.G]nRc SW3wMPy&s $|Q".dD 检查帐目to examine an account
_TZW|Dh-2F utq.r_ jZa25Z00 q|n97.vD 转入A的帐户to charge the amount to As account
nped NV&;e[z .KFA218h*x 9TqnzD 以计帐方式付款to pay on account
j'k8^*M6 w|&,I4[" _mw13jcN] 3|q2rA 代理某人||为某人on ones account||on account of one
Mx^y>\X)v j?=V tVP 63.( j P1; .JNcY]V# 为自己计算||独立帐目on ones own account
'n>K^rA ?x:m;z/ qO7fbql_ l &}piC 由某人收益并负风险on ones account and risk||for ones account and risk
0xN!DvCg>. Po!oN~r !{$qMhT k - FB 由某人负担for ones account||for account of one
"PMO y^9bfMA 1JIG+ZN md 6@&fvf 按某人指示||列入某人帐户by order and for account of one
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9t- JK[T]|G ]n~yp5Nbr [C~fBf5 列入5月份帐目for May account
J(4g4? !zU/Hq{wcK HHZ`% x,w8r+~5 编入某中帐项下to pass to the account of||to place to the account of
ya#RII'] M/*Bh,M` 5;}2[3}[ hMv2"V-X 寄出清算书to send in an account||to send in render an account
[Uswf3 RZ*<n$#6 Jl\'V CdZnD#F2 支票薄cheque book
I<sfN'FpT 18jJzYawh cbfDB^_ (/-lV&eR 支票陈票人cheque drawer
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2_wvC 持票人cheque holder
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E V- /YNRV DjY8nePyE 不记名支票cheque to bearer||bearer cheque
sp^Wo7&g 0fA=_=A, 7"#f!.E ><cU7 ja[^ 记名支票||认人支票cheque to order
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W8y$Ve8m vf[&7n 到期支票antedated cheque
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PA0m B@"J]S 未到期支票postdated cheque
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,%kmXh 0 k9<& 保付支票certified cheque
CG.,/]_ ~}K{e {tc57jsr bi.wYp(*6L 未获兑现支票,退票returned cheque
07FT)QTE <1K7@Tu w763zi{ *,0+RAS vq 横线支票crossed cheque
?,>5[Ha^? Ch t%uzb, #~S>K3( -R :X<eb 普通横线general crossing
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]* 'AWp6L @ 特别横线special crossing
NJm-%K /kRAt^4! JCD?qeTg 85D? dgV 空白支票blank cheque
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&R. l!:^6i 失效支票,过期支票stale cheque
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BP 普通支票open cheque
toIYE*ocv= `7\H41%\pp Bzw19S6y KUFz:&wK 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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|B( 8#l+{`$z R5ZIC4p 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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QU@sA Ha)np 支票换现金||兑现to cash a cheque
iD714+N( G?ig1PB"# P#;Th8k{K2 j^ nu| 清理票款to clear a cheque
1qZG`Vz yLqF ,pvO P,ydt V%51k{ 保证兑现to certify a cheque
Y{+3}drJE dp<$Zw8BE 9go))&`PJL CN\=9Rvs 填写支票数额to fill up a cheque
`{o$F ::( O aaH$B V;;#/$oU:4 .&|L|q} 支票上划线to cross a cheque
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?@ 开发支票to make out a cheque
fp;a5||5 V^rW?Do :Ss3ck*= d G0 VBE 签发支票,开立支票to draw a cheque||to issue a cheque
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{H{UKs# 透支支票to overdraw a cheque
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] .5OX84 '9q6aM/& WQKj]:qk0 背书支票to endorse a cheque
ZqK]jT6V/X ~:Mm<*lL% I7G,`h+H v8'5pLt" 请付票款||清付票款to pay a cheque||to honour a cheque
r/PKrw sC .@k *p >K C*rd;+1A *s\sa+2al 支票退票to dishonour a cheque
1VLLo~L% fA^SD"xf r\xXU~$9v ~ 5"J( 拒付支票to refuse a cheque
7zGMkl Pz`hX$ MGybGbd Funj!x'uE 拒付支票to stop payment of a cheque
r0btC@Hxy UH20n{_: n(R_#,Hs o](.368+4 提示要求付款to present for payment
*P xf#X M&[b.t* woau'7}XOu !01i%W' 见票即付持票人payable to bearer
euZI`*0 J"&y|;G N^J*!]| l%<c6; 支付指定人payable to order
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#7 P(;Mb{ 40.AM1Z0f 已过期||无效out of date||stale
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# ,q</@}.\wN *#h;c1aP / O)6iJ 请给出票人R/D||refer to drawer
Qlh?iA m6MaX}&zv -*3(a E c&e0OV\m 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
f_'"KF[% all*P #[X qZbHMTnT6 g;G5 r&T 文字与数字不一致words and figures differ
]!aUT& SQ <f a}yR p hr~.Lj5^W 支票
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#(dhBEXPW; 时间已过account closed
UkfA}b^@v Hirr=a3 x4 hO$3o #Fzb8Yo 更改处应加盖印章alterations require initials
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{(0Id ! 时间已过effects not cleared
H:MUNc8i eJaUmK: 3'^S3W% |^!Vo
&T 停止付款payment stopped
UR,?! rJ^B ]bu9-X&T& 2Fq=jOA)z$ y/\ZAtnLo 支票毁损cheque mutilated
T 9MzUV& 8_X.c qK-qcPLsl %omu 汇款||寄钱to remit||to send money
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9. |0]YA >#?iO]). kQ[Jo%YT?E 寄票供取款||支票支付to send a cheque for payment
X+*<B(E b"3uD` eA&t% -R8/`M8GbD 寄款人a remitter
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J*a1BM h[y*CzG /N%zwj/* 收款人a remittee
]CIe~q IywiCMjH PJ;.31u cdDY]"k 国外汇票foreign Bill
UQnBqkE $E @ouX? RUqO!s~#rY ,z oB0([ 国内汇票inland Bill
9BO|1{ $':JI#
bw020@O* ?61L|vr 跟单汇票documentary bill
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` LS{bg.e hd8B0eD' 空头汇票accommodation bill
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rxx @o60c V07VwVD wePI*."] 原始汇票original bill
/Bh> },v&rkwR G"{4'LlA e) ]RA?bF 改写||换新票据renewed bill
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3h^VQ*]G m^'~&!ba 即期汇票sight bill||bill on demand
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% SX@ %uj[ ` 9@Q&B+! …days after date||…days after date…日后付款
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H|(x '!AT …months after date||…months after date…月后付款
<r_3obRC Q*Y4m8wY >n1h^AW b'&LBT7 见票后…日付款…days after sight||…days sight
iQu^|,tHEM ^u3*hl}YKy 28ja-1dB
Bj; [ 见票后…月付款…months after sight||…months sight
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mA 同组票据set of bills
aXX,Zu^ 5[nmP95YK JaA&eT| 4C6=77Jr 单张汇票sola of exchange||sole of exchange
";75 6'> 3\,MsoAl ?n2C K4_~ruhr 远期汇票usance bill||bill at usance
c$.UE mlD%d!. GI}4,!^N Pb0)HlLq 长期汇票long bill
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" 98/HzR SE6>vKR/. 短期汇票short bill
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sk BQ).`f";d TFNUv<>X 4A;[sm^f 逾期汇票overdue bill
9*BoYFw92* [|y`y% _c[|@D bh{E&1sLh 宽限日期days of grace
f+{c1fb>s ,;9ak-$8p 5BrU'NF kZJt~} 电汇telegraphic transfer (T.T)
_2wAaJvA ^cB49s+{e Vp|2w lFE- Ga]47pQ"F 邮汇postal order||postal note (Am.)||post office order||money order
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AqKHjCI 本票promissory note (P/N)
NKRaQr z`c%?_EK d,zp`S -b].SG5S 押汇负责书||押汇保证书letter of hypothecation
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4 DM_u ll^Th > gmXy>{T ue,#,3{m 副保||抵押品||付属担保物collateral security
~D<7W4c Kl4isGcr] 7bctx_W&6 d-9uv|SJ 担保书trust receipt||letter of indemnity
0eQ~#~j& x eJ9H~^ OG0r4^6Ly co
\[{}} 承兑||认付acceptance
l R:Ok8e qlz( W T+`xr0 Hlz'a1\:O] 单张承兑general acceptance
OAmES;Ck$( r~8D\_=s Ask' ! 8:Z@ lp^ 有条件承兑qualified acceptance
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s/r5,IFR 附条件认付conditional acceptance
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=a 部分认付partial acceptance
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