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。
L2ydyXIsd 会计报表statement of account
wG3b{0 "J 1A9| @wI>0B /[.V( K
D 往来帐目account current
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@$#D 9Yv:6@. F 现在往来帐||存款额current accout
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:` *;Mi/^pzK >|E]??v 3k`Q]O=OU 销货帐account sales
$`E?=L`$ dm4Q'u gwRB6m$ , ~O>8VbF 共同计算帐项joint account
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[`: 未决帐项outstanding account
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贷方帐项credit account||creditor account
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,Vhve'=*2 借方帐项debit account||debtor account
7~e,"^>T YsVmU \9)5b8 rx1u*L 应付帐||应付未付帐account payable
nF <K84 L,[Q/$S8 QnWE;zN[7A mgAjD. 应收帐||应收未收帐account receivable
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M 新交易||新帐new account
.Vbd-jr'M 8tx*z"2S ]y_:+SHc 'Qy6m'esW 未决帐||老帐old account
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%)3 bY" zK',m >^s2$@J?p IzpE|8l 现金帐cash account
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.5 ? ^k=<+*9 流水帐running account
jIubJQR~ {N4 'g_ I%YwG3uR qVC+q8 暂记帐||未定帐suspense account
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6 {r_HcI(h 过期帐||延滞帐overdue account||pastdue account
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杂项帐户sundry account
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H s2O()u- \l GD8@,x 详细帐单||明细表detail account
CvU$Fsb q/EX`%U FRQ.ix2 hVzyvpw 呆帐bad account
wL0[Slf} RE>Q5#|c nwFBuP<LR vB7Gx>BQd 会计项目title of account
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6]qW5 %1i:*~g 会计薄||帐薄account-book
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<:9ts@B t2dsYU/ iB)\*) 营业报告书||损益计算表account of budiness||business report
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借贷细帐||交验帐account rendered
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I !n-Sh<8 明细帐account stated
Hu|Tj<S DTezG': Qt.*Z;Gs "'v+*H 3 与…银行开立一户头to open an account with
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ekL _&-d0'+ 与…银行建立交易to keep account with
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wkp2A18n hz:7W8 'zUV(K?2] 继续记帐to keep account
al[^pPKZ &~_F2]oM m*y&z'e\ S^%3Vf} 与…有交易to have an account with
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作成会计帐||有往来帐项to make out an account with
|+Wn5iT !<];N0nt# sQgz}0_=) _HwA%=>7 清算||清理债务to make up an account
AS;Sz/YP n-9xfn0U~# KdoI B#g~c<4< 清洁帐目||与…停止交易to close ones account with
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Qz@_"wm[ mqZK1<r 结帐to close an account
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lq3N 清理未付款to ask an account||to demand an account
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fY' f ,V1"Typ#< 7T/BzXr,B ?s2-iuMPd 结清差额to balance the account with
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ST{Vi';} }#7l-@{< 清算to settle an account||to liquidate an account||to square an account
fTj@/"a }# s{." 6w<rSU d' y]Nk^ga:U6 审查帐目||监查帐目to audit an account
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:WLk~ (u tP@d^ )%^l+w+& 检查帐目to examine an account
uGZGI;9f4 CU|E-XPW O|t>.<T? f&CQn.K" 转入A的帐户to charge the amount to As account
(?l ]}p^[ 5Y+YN1 # `^nmC/F XR ..DVab 以计帐方式付款to pay on account
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代理某人||为某人on ones account||on account of one
uzHMQp MFROAVPZ5 ?pZ"7kkD qy'-'UlIr 为自己计算||独立帐目on ones own account
mo^E8t. AE:(:U\ yBy7d!@2 A O5&Y.A# 由某人收益并负风险on ones account and risk||for ones account and risk
K~d'*J- "73*0'm =@d#@
:!_l@ =l 由某人负担for ones account||for account of one
kn}^oRT &pY' Tw';;euw "SN*hzs"]` 按某人指示||列入某人帐户by order and for account of one
X|\`\[ ]$drBk86bh HrE, K\^ }K?b2 6` 列入5月份帐目for May account
S`vt\g$ dN (2eS:1+'8 GeJ}myD O <P#BQt f 编入某中帐项下to pass to the account of||to place to the account of
ry|a_3X(I t*= nI $ !-)!UQ~|8 a]*{!V{$i 寄出清算书to send in an account||to send in render an account
+d#8/S* Ug+ K:YUq D9TjjA|zS (eF[nfM 支票薄cheque book
c@g(_%_|2 /)kJ iV 'o)Y!VYnJF el2Wk@* 支票陈票人cheque drawer
ulzX$ H<|}pZ 6/ 5c| y7/4u-_c 持票人cheque holder
4L,wBce;,t ^oav-R& p0W<K ^.:&ZsqV 不记名支票cheque to bearer||bearer cheque
2FZT q6pHL j_5&w Znq |Ogh-<|< 记名支票||认人支票cheque to order
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j5D Cc,s hY!ek;/Gc 到期支票antedated cheque
8o+:|V~X 2 T} >9X =~J VU c3GBY@m 未到期支票postdated cheque
2OpA1$n6 CKHmJ]= i#4+l$q T%oJmp?0 保付支票certified cheque
d`TiY` ! 3\4e{3$ }J6:D]Q 842v^ 2 未获兑现支票,退票returned cheque
lusUmFm'* kSiyMDY- $1 B?@~& Y!45Kio 横线支票crossed cheque
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C'3 J:"@S%gy% 普通横线general crossing
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=8#.=J[/ 9QX!HQ|5y8 特别横线special crossing
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C+=N im9w|P 5 空白支票blank cheque
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PX/Y?DP 失效支票,过期支票stale cheque
ECA<%'$?E oh:9v+ 7omHorU+ Wcc4/:`Hu 普通支票open cheque
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KM[FmK -a@e28Y 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
{H(l"KuL y akRKiz\ awo'#Y2> , @UOj= 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
RHBQgD$ O'IU1sU (_4DZMf _p4]\LA 支票换现金||兑现to cash a cheque
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6g`O:[' {|>Wwa2e deaB_cjdI ^CLQs;zXE 清理票款to clear a cheque
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z aOd#f:{y 保证兑现to certify a cheque
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B/ tnnGM,"ol o$</At 填写支票数额to fill up a cheque
2<B'PR-??y 3%5YUG@ 1D#-,#? JqMF9|{H 支票上划线to cross a cheque
sw}O g`U QPB,B>Z WtZI1`\qe -->0e{y 开发支票to make out a cheque
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sz TyIjDG6tM }~+,x# 签发支票,开立支票to draw a cheque||to issue a cheque
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LxuUW Y&yfm/R u $O*@Jg= 透支支票to overdraw a cheque
k o[w#j :Q"|%#P Sp X;nH-D -ymDRoi 背书支票to endorse a cheque
t}_ #N'` v5'`iO0o V>T?'GbS HuTtp|zM> 请付票款||清付票款to pay a cheque||to honour a cheque
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支票退票to dishonour a cheque
FiiDmhu HQm_ K0$ a)ry}E =f 70 7( LG 拒付支票to refuse a cheque
m4@NW*G{ cw!,.o%cD *KvD$(ny Su,:f_If, 拒付支票to stop payment of a cheque
PX|@D_%Y= U)bv,{-q [y@*vQw * $f`ouJl 提示要求付款to present for payment
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o0 C&ol_ KCTX2eNN&h l{Df{1b. 见票即付持票人payable to bearer
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@g+ 支付指定人payable to order
p5#x7*xR6 l@B9}Icq 7tcadXk0 Io.RT+slB 已过期||无效out of date||stale
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)7'v 请给出票人R/D||refer to drawer
{zAI-?#*u 4MS<t FH) J |q(HpB *z0d~j*W; 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
g Y~r{ o]oiJvOr ps 3)d 3^y(@XFt 文字与数字不一致words and figures differ
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G ^OY]Y+S`Ox 支票
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F]3Y,{/V 时间已过account closed
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{zFME41>g 时间已过effects not cleared
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PK< *1dDs^D#| KG'i#(u[ 停止付款payment stopped
xR1G +Y%6y]8 F[jE#M=k 7QsD"rL 支票毁损cheque mutilated
"313eeIt%i {6'Xz 7{|QkTg C 7PY$=L48A 汇款||寄钱to remit||to send money
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v 寄票供取款||支票支付to send a cheque for payment
79h~w{IT@ 8 t5kou]h 1^\w7Rew2 (GSP3KKo*G 寄款人a remitter
zK<af Jxe+LG iEvQ4S6tD 1-_r\sb 收款人a remittee
BN_h3|) sl]<A[jR =c[tHf =hPXLCeC 国外汇票foreign Bill
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5C'9 V 国内汇票inland Bill
TekUY m!G ~G!JqdKJ0 tEhg',2t( d?2V2`6 跟单汇票documentary bill
-#|D> %**f`L%jN "`vRHeCKN Ke$_l]} 空头汇票accommodation bill
WgtLKRZ\ C?<pD+]b_ ";K w? DP ? dC` 原始汇票original bill
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<L&EH@T %M(RV_R+6 改写||换新票据renewed bill
"s+4!, k VeoG[Jl P6:C/B Luq4q95] 即期汇票sight bill||bill on demand
pCIzpEsRs V>{< pS h@:K=ggK 8H!QekQZ]\ …days after date||…days after date…日后付款
?8b19DMK6 =*mT{q@ &gXh:. )g0
fN+Mb …months after date||…months after date…月后付款
FcDS*ZEk! kBu{ bxL BrV{X&>[i Tg\bpLk0= 见票后…日付款…days after sight||…days sight
K@D\5s|1| M+/xw8}a ?e7]U*jEU ^t;z;.g 见票后…月付款…months after sight||…months sight
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FY6TT4O ud1M-lY\U D Ez,u^ CD|[PkjW 同组票据set of bills
IPiV_c-l {1W:@6tl Wa_qD pfA6?tP` 单张汇票sola of exchange||sole of exchange
JAPr[O& yIMqQSt79z JfY*#({y C8N)!5(A 远期汇票usance bill||bill at usance
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B\{1; /ZLY@&M !vnQ;g5 长期汇票long bill
-yYdj1y; @mp`C}x"0& A'WR!*Yt ?pDr"XH~ 短期汇票short bill
[K!9xM6 KyvZ?R sp9gz~Kq -N *L1Zj 逾期汇票overdue bill
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p* 宽限日期days of grace
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l 电汇telegraphic transfer (T.T)
JzHG5nmB \bA Yic .6B\fr.za P&-o>mM 邮汇postal order||postal note (Am.)||post office order||money order
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A[f 本票promissory note (P/N)
vW63j't_ IgT`on3Y t>"%exdoZ x-^6U 押汇负责书||押汇保证书letter of hypothecation
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_XR] C*9X;+S0J "tK%]c d- YFKE>+ 副保||抵押品||付属担保物collateral security
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@; <N<Q9}`V "L~(%Nx3 md!6@)S-p 担保书trust receipt||letter of indemnity
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Df ~5 ^Jv m {4"V)9o-1> 'sNZFB# 承兑||认付acceptance
ZedFhm *O?c~UJhhV GkIE;7#2kX yNTd_XPL 单张承兑general acceptance
K*6 "c.D 4<s.|W` :Pud%}' _IH" SVub 有条件承兑qualified acceptance
yPyu) gcLz}84 U"oNJ8&%| Xtp8^4Va 附条件认付conditional acceptance
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T voWH.[n^_ 部分认付partial acceptance
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