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。
\9?<E[ 会计报表statement of account
E0hp%: Uy1xNb/d Rj&7|z *Fc&DQT( 往来帐目account current
k:qou})#4 xq)/ QR Zll^tF# 2~U+PyeNz 现在往来帐||存款额current accout
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zz2 销货帐account sales
3.H-G~ Q(IS= ,+BgY4OY T> 'Vaxo 共同计算帐项joint account
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JT9<kB/07 未决帐项outstanding account
>PVi 3S #dt2'V- , |K-lgrA {4 d$]o0V 贷方帐项credit account||creditor account
C941@I "poTM[]tZ7 2ML6Lkk fYjsSUnf 借方帐项debit account||debtor account
v`w?QIB] 5mNXWg7#] gc~h!%'.I SkA'+( 应付帐||应付未付帐account payable
$?-o ~?5m5z O @b{u/:y |P7f^0idk 应收帐||应收未收帐account receivable
z}tp0~C vUs7#* +|<b0Xd Kc\'s65.] 新交易||新帐new account
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]r1{%:8 05 Q8` 未决帐||老帐old account
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cgeS)C7 z]|[VM?4L 现金帐cash account
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Q3q.*(# R<HZC;x 流水帐running account
KAcri<^G l_-n&(N2<[ s)8M? |[`I C'2 =0oou 暂记帐||未定帐suspense account
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].k6,%{p +%\j$Pv k1U8wdoT J8BT% 过期帐||延滞帐overdue account||pastdue account
Su$ 1 t *b{lL5 tB=D&L3 $jh>zf 杂项帐户sundry account
67\Ojl~(1 `A _8nW) PZ(<eJ> .^IhH|U 详细帐单||明细表detail account
nSQ}yqM) ^MHn2Cv/~ K!c@aD:# ?EQ^n3U$ 呆帐bad account
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: ![]I%'s Qr%Jm{_o 会计项目title of account
q+n1~AT n=o'ocdS) ou^nzm q[OTaSQ~u^ 会计薄||帐薄account-book
V<V\0n!0 J-\?,4mcP 3!9 yuf ?wf+{x-dPP 营业报告书||损益计算表account of budiness||business report
J1p75c% 71" JL", Ji:iKkI km\ld&d]$ 借贷细帐||交验帐account rendered
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f4 明细帐account stated
42>m,fb2[ "x|NG,<[9 =8~R$z% iE^a%|?} 与…银行开立一户头to open an account with
G(0y|Eq {rvbo1t >6I.%!jU d[]p_oIQq 与…银行建立交易to keep account with
[)SR$/A Lkl|4L YZH#5]o8 Hg9.<|+yo 继续记帐to keep account
i,IM?+4 q|u8CX xeHb89GnoQ hygnC`| 与…有交易to have an account with
y2#>c* N8XC~Dh{ ?YO=J .FKJyzL 作成会计帐||有往来帐项to make out an account with
G?ugMl} 1U7,X6=~ <m>l-] f' '{.L 清算||清理债务to make up an account
0Ox|^V fNqmTRu Sc/`=h]T "@{4.v^}! 清洁帐目||与…停止交易to close ones account with
wt}%2x} x #$t}T@t> lkg"'p{ Y%/ YFO2vb 结帐to close an account
W ~Jzqp9g Cfr<D3&,] %K^gUd>,R \oB' 清理未付款to ask an account||to demand an account
("?&p3];b }(ma__Ao e?!L}^f6X %'"HGZn b 结清差额to balance the account with
;vJ\]T ml skI(]BDf zkh hN"bX 6QII&Fg 清算to settle an account||to liquidate an account||to square an account
Q54r?|'V *qPdZ PEW4J{(W 7$ =Y\P 审查帐目||监查帐目to audit an account
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rBD(2M 检查帐目to examine an account
hj&fQ}X 2~!R*i FjZc#\^9 1yBt/U2 转入A的帐户to charge the amount to As account
X*!Dc,0.k }!%JYG^!D J3e:Y! ~+N76BX 以计帐方式付款to pay on account
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9m3 代理某人||为某人on ones account||on account of one
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76-jMcGi 2W^B{ZS; p}3NJV 为自己计算||独立帐目on ones own account
IKi{Xh]\ %MJL5 O' +"d%2' (j' {~FB 由某人收益并负风险on ones account and risk||for ones account and risk
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7%}ay e74zR6 由某人负担for ones account||for account of one
t;8\fIW5 l|YT[LR7 '>j<yaD' I-b_h5ZD6 按某人指示||列入某人帐户by order and for account of one
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?Z 列入5月份帐目for May account
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P5 编入某中帐项下to pass to the account of||to place to the account of
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#A 寄出清算书to send in an account||to send in render an account
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_E1Ku; F4Zn5&.) 3bC+Mco b'i'GJBQ+$ 支票薄cheque book
H@{Objh1 Q1Ux!$_ R A:jzht 3{"byfO#% 支票陈票人cheque drawer
XCDSmZ _%Bz,C8 ?O??cjiA@ ncv7t|ZN 持票人cheque holder
v*SAI]{#~ C.~j'5N [C1 LT2a 2i\Q@h 不记名支票cheque to bearer||bearer cheque
t<nFy #~^btL'dHF AoYaVlKG8 !@G)$g=< 记名支票||认人支票cheque to order
ZK6Hvc0 J$F nm\ z{:-!oF&CB 9Bz0MUbrLl 到期支票antedated cheque
%KtU1A([" B0d%c&N${ m9$ a"$c brh=NAzt 未到期支票postdated cheque
k=[pm5ZvT~ @%1IkvJV o#>a 5 B8T\s)fxnX 保付支票certified cheque
XphE loL L@RIZu>ZW+ X\Y}oa."A i|]7(z#OyI 未获兑现支票,退票returned cheque
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T }`xdWY Fj1NN jk*tL8?i 横线支票crossed cheque
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h[kU<mU"T 0:"2MSf
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Tq ^s&W>hTX: 特别横线special crossing
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>* ve Tx, \6@ 空白支票blank cheque
`zA#z /> $TG=w .5w azvA =Mj0:rW 失效支票,过期支票stale cheque
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pw2% fBhoGA{=g 普通支票open cheque
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e s?2$ue&-f 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
LzML%J62 =>iA gp'# H,QTYXi " _%/}>L>-`8 支票换现金||兑现to cash a cheque
]p7jhd= EON:B>2a ^7^N}x@ ,ho3 清理票款to clear a cheque
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>` l(;Kij [P~hjmJ(y 保证兑现to certify a cheque
P 43P]M2 <\ `$Jx# :9|\Z|S(I rHjq1-t 填写支票数额to fill up a cheque
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e"jw#B nKoiG*PI wE]K~y!` 支票上划线to cross a cheque
,m_WR7!$E 99xEm F@ Swe n_?tN\M 开发支票to make out a cheque
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;N:j8 签发支票,开立支票to draw a cheque||to issue a cheque
vS\Nd1~ ? "]K>j'^Zs< V#REjsf,t- 9h&R]yz; 透支支票to overdraw a cheque
YNwp/Y ryB}b1`D b~=0[Rv u .f= te 背书支票to endorse a cheque
oVFnlA El\%E"Tk% 5GA C`}} %yBB?cp+_ 请付票款||清付票款to pay a cheque||to honour a cheque
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WWx~k 支票退票to dishonour a cheque
g0R~&AN!g 1 zw*/dp Q></`QWpoB / 0 O=( 拒付支票to refuse a cheque
8>hwK )av @)o^uU T '5&s=M_ OC-gA}FZ-} 拒付支票to stop payment of a cheque
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}Ad_#q {|I;YDA _SW3_8SuM. [sB 9gY( 提示要求付款to present for payment
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57$ Zm6{n' 7}M2bH} \K aDO! 见票即付持票人payable to bearer
C74a(Bk}H o2<#s)GpY EoK~S\dS If\fLhM 支付指定人payable to order
0c} }Q *98$dQR$ ^0/j0]O |*}4 m'c 已过期||无效out of date||stale
bv&;R 'Lu__NfN PLK3v4kVM! j~!X;PV3 请给出票人R/D||refer to drawer
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VE8V- 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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FAT]{{ 文字与数字不一致words and figures differ
e)(wss+d7P A!h`]%0B uD^cxD !QvZ<5( 支票
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_H5o'>= 时间已过account closed
Q)IKOt;N] k |eBJ% 3f,hw5R \--8lH -K 更改处应加盖印章alterations require initials
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O6LS(5j2 时间已过effects not cleared
7eAX*Kgt<_ 2.l:O2< Dy:|g1> |aVn&qK 停止付款payment stopped
2+e}*&iQpp s+<Yg$) Z'.AA OG "$YJX1u3 支票毁损cheque mutilated
9po3m]|zy AJF#Aw `o 5fd]v< $w`=z<2yo1 汇款||寄钱to remit||to send money
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J 寄票供取款||支票支付to send a cheque for payment
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;0)'h 2QyV%wz ` 2V19s] xD~5UER 寄款人a remitter
\D*KGd]M0 h eV=)8 ddJe=PUb kY-N>E: 收款人a remittee
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iWi ,)Znb= klT@cO-9 国外汇票foreign Bill
x"~8*V'0 3 cK I d,B:kE0Y f Sa"%8% 国内汇票inland Bill
l)1r+@)\ e#$]Y?, *Doa*wQ !Fd~~v 跟单汇票documentary bill
Z8K? 4NheWM6 H4&lb} }HFN3cq;C 空头汇票accommodation bill
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i6 +M\`#i\g> =5~jx 原始汇票original bill
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*2w5iR 改写||换新票据renewed bill
8]/bK5` PNgY>=Y jFL #s&ft &^}1O:8e 即期汇票sight bill||bill on demand
5\:^y'g[ sBvzAVBL r*2+xDoEi L*xhGoC= …days after date||…days after date…日后付款
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u8&Z!p\ 4xjP iHd< ` Mjj@[ …months after date||…months after date…月后付款
vlmB`T }YGV\Nu EE&K0<?T|: y" RF;KW> 见票后…日付款…days after sight||…days sight
;K:zmH `u3EU*~W Y!-M_v / +Vb.lH[av 见票后…月付款…months after sight||…months sight
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\AB <J<{l :}'=`wa 同组票据set of bills
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EN<F# Y3E 单张汇票sola of exchange||sole of exchange
-$,TMqM +"\sc;6m. nv*FT 6Zm# bFQ 远期汇票usance bill||bill at usance
AifWf2$S o4G ?nvK- 8]M ;T>n[ aH)}/n 长期汇票long bill
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c] 4[m`# XKj|f` 短期汇票short bill
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u^@f&BIG]: XRM_x:+] ;w{tv($$ 逾期汇票overdue bill
0gW"i&7c j/323Za+ vOn`/5- R1adWBD> 宽限日期days of grace
Q|S.R1L^ B3pCy~*5 u@W|gLT1 d[@X% 电汇telegraphic transfer (T.T)
k^3>Y%^1 [%"|G9 OcR$zlgs[v CM/H9Kz. 邮汇postal order||postal note (Am.)||post office order||money order
?AK(| ~Z\8UsVN |s7s6k)mm B nFw
lw 本票promissory note (P/N)
F&4rO\aC"/ [owWiN4`s w$3,A$8 ~8'sBT 押汇负责书||押汇保证书letter of hypothecation
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6;V 副保||抵押品||付属担保物collateral security
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3~ Z^bQ^zk- 9P1OP Xv*p 担保书trust receipt||letter of indemnity
z Xg3[orF \r/rBa\ h{)kQLuzT b.2aHu( 3 承兑||认付acceptance
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$a C ]AINKUI0 iOd&BB6 单张承兑general acceptance
u(z$fG:g L7n D| ;,hwZZA :i0uPh\0 有条件承兑qualified acceptance
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i k- 附条件认付conditional acceptance
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]kf I:=S0&%) J?*1*h 部分认付partial acceptance
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