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。
8\+kfK 会计报表statement of account
eR PmN R("g ] PXqLK3AE jX}}^XwX 往来帐目account current
.}n, xdb9oH ,#3u.=IR[ sVtxh] 现在往来帐||存款额current accout
=+9.X8SP MG)wVS<d_
k>y68_ /HbxY 销货帐account sales
]L#6'|W i1k(3:ay< WBD e` rq bX9M^ 共同计算帐项joint account
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* 未决帐项outstanding account
T&Z%=L_Q tZ,vt7 r \+&{EEG eQ_dO]Q 贷方帐项credit account||creditor account
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< y3l3XLI*b 借方帐项debit account||debtor account
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#RAez:BI ~wG.'d] 应付帐||应付未付帐account payable
par|j] -;pZC}Nd3 V#8]io ^DVj_&~ 应收帐||应收未收帐account receivable
(qd $wv^h .2?txOKh 4/YEkD W:D'k^u 新交易||新帐new account
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xH'1I YI05?J} 未决帐||老帐old account
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_ Sh'>5z2 C@+"d3 <[{Ty+ 现金帐cash account
L4Ep7= jR8~EI+ wq&|V ?^]29p_ 流水帐running account
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|qg%{ P<P4*cOV 7^$PauAv 暂记帐||未定帐suspense account
$nN`K*% #N%ATV ;\(Wz5Ok&J 6<0-GD}M 过期帐||延滞帐overdue account||pastdue account
VB6EM|bphl klHOAb1 _4qP0LCa , VZ;= 杂项帐户sundry account
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Baq .5=Qfvi* ERxA79
详细帐单||明细表detail account
jU')8m[ ""`>v`\ -$Bom AWlR" p2 呆帐bad account
w)I!q&`Y \m @8$MK 2`4'Y.Qf &sbA:xZBA 会计项目title of account
x17cMfCH% `>:ozN#)\ BNU]NcA#*, hpJ[VKe 会计薄||帐薄account-book
O[+![[N2 n99>oh 4ujw/`:/m vUa~PN+Iy 营业报告书||损益计算表account of budiness||business report
`q Sfo` sW%U3,j [\N,ow,n 1_vaSEov 借贷细帐||交验帐account rendered
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U85t !U 明细帐account stated
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U$&O ?_9cFo59: }N;c 与…银行开立一户头to open an account with
r1:S8RT;H5 "kyy>H9) ]X4
A)4y ;w1?EdaO 与…银行建立交易to keep account with
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= !D<1< 继续记帐to keep account
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CFD& -tED& 与…有交易to have an account with
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d`n/ 作成会计帐||有往来帐项to make out an account with
NC::;e Tysh~C|1 mj :8ZZ kK!An!9C 清算||清理债务to make up an account
Eugt~j3 *ie#9jA G`E%uyjG$j N3E Qq~lX 清洁帐目||与…停止交易to close ones account with
mJb>)bOl -Zfzl`r 5}gcJjz l'-dB 结帐to close an account
6TS+z7S81L !pl<
/yn1MW[. #:L|-_=a 清理未付款to ask an account||to demand an account
4A0R07" !$hrK6o PIP2(-{ai Dw 结清差额to balance the account with
R^P~iAO <jU[&~p dUeM+(s1 +g ovnx 清算to settle an account||to liquidate an account||to square an account
LoUi Yf esmQ\QQ^1 Y~RPspHW H?ssV^k 审查帐目||监查帐目to audit an account
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HB`u@9le F>&Q5Kl R yJ8WYQQMG 检查帐目to examine an account
6grJoim| A:[La#h|p a_'W1ek-@ \^SL Zhe 转入A的帐户to charge the amount to As account
YTxUKE: -wlob`3 HH+NNSRO 34U/"+|z 以计帐方式付款to pay on account
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sq( 代理某人||为某人on ones account||on account of one
fHYEK~!C04 Z'<=06 "t~I;%$[ |332G64K 为自己计算||独立帐目on ones own account
~|@ aV:k ;Avd$&:: 2#C!40j&\ r|cl6s!P 由某人收益并负风险on ones account and risk||for ones account and risk
j2deb`GD WaF<qhu* MX6*waQ-< ukv
_bw 由某人负担for ones account||for account of one
No<2+E! +[`N|x< D<5)i)J" g}|a- 按某人指示||列入某人帐户by order and for account of one
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x rX%#Q\0h mN@)b+~(S r0l ud&_9 列入5月份帐目for May account
hE-`N,i} #*,Jqr2f *fW&-ic e"hm|' 编入某中帐项下to pass to the account of||to place to the account of
jJ?MT#v nVw]0Yl wKe^5|Rr UP 1Y3 寄出清算书to send in an account||to send in render an account
&D[dDUdHs a+szA}; 2GXAq~h@ Wt()DG|[ 支票薄cheque book
AvRZf-Geg :aLShxKA 9fMg? KMhoG.$Ra 支票陈票人cheque drawer
2V/A% ^v*ajy.> -aLBj?N c[ a+)Yk8%KY 持票人cheque holder
%>Z=#1h/a m LPQ5`_ wd~e3%JM WW0N"m' 不记名支票cheque to bearer||bearer cheque
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NmI5 \K`AO{ D@ 记名支票||认人支票cheque to order
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T)& 8\!0yM#yK 到期支票antedated cheque
R}llj$? qc|;qPj %Gl, V5z& 4?><x[l2{ 未到期支票postdated cheque
i|Lir{vW 6=Kl[U0Y fU!C: kR7IZo"q 保付支票certified cheque
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AN0K% >wej1#\3 未获兑现支票,退票returned cheque
?(*KQ#d hZY+dHa] 5b0Ipg !-2nIY! 横线支票crossed cheque
{Mp>+e@xx K7M7T5< ?qAX *j gdSv)( 普通横线general crossing
|q^e&M< }<uD[[FLB jMcCu$i7 uKo)iB6D 特别横线special crossing
r&A#h;EQX2 =y,_FFoS L7G':oA_`p 1{_tV^3
@ 空白支票blank cheque
ZL #4X*zT h\Op|#gIT }(Nb]_H ~ d/Doi 失效支票,过期支票stale cheque
SgAY/# (+4gq6b %&c[g O!Za 4FQU$f 普通支票open cheque
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{3"& ~/!Zh _ p?lRU8 ?:s `}b 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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!E* > 3xsC"c> .oO_x> A{: a kK 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
{K*l,U ;s3"j~5m) 1jh^-d5 nrUrMnlg 支票换现金||兑现to cash a cheque
9TO `dMOBYV \x(J vDt YMIDV- 清理票款to clear a cheque
F04`MY" 4M i*bN, o83HR[ 6G/)q8'G 保证兑现to certify a cheque
pHsp]a Fr,>| :V HJD ='pssdB 填写支票数额to fill up a cheque
rMTtPuc2 TA`*]*O( []1VD# .7g^w+W 支票上划线to cross a cheque
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|w>"oaLN|Q 开发支票to make out a cheque
JR$Dp&]I *Y9"-C+ I>=7|G ORv[Gkq_N) 签发支票,开立支票to draw a cheque||to issue a cheque
7_E+y$i= 4eU};Pv GJy><'J,!> 1#(,Bq4 透支支票to overdraw a cheque
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Y!ZaK 背书支票to endorse a cheque
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"p+ W2%(a0p OB6I8n XW g5V9fnb!d 请付票款||清付票款to pay a cheque||to honour a cheque
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x A}~hc&J 支票退票to dishonour a cheque
uTbI\iq >`5iq.v 9H1R0iWW 6 [a CjW 拒付支票to refuse a cheque
n6O1\}YB =(
Mv@eA" b\UQ6V ~b3xn T 拒付支票to stop payment of a cheque
.Ky<9h.K J0d +q! ?lR)Hi &I:X[=;g 提示要求付款to present for payment
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支付指定人payable to order
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(` 已过期||无效out of date||stale
z|+L>O-8 @o9EX } _#f/VE |]+m<Dpyr2 请给出票人R/D||refer to drawer
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9.zy`} 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
7fI[yCh s3g$F23 +_:Ih,- 8Dhq_R'r 文字与数字不一致words and figures differ
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支票
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=c-j4xna> 时间已过account closed
*r:8=^C7S 4%\L8: 1'c!9 T6
OIb 更改处应加盖印章alterations require initials
n@T4z.*~lA ~;UK/OZ Yx(?KN7V? OjJlGEl w */nb%QV
q$:T<mFK$ 时间已过effects not cleared
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>}NN 停止付款payment stopped
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~]MSwY u6t.$a!5 e_k1pox]l 支票毁损cheque mutilated
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XHRt 汇款||寄钱to remit||to send money
qZKU=HM uO,90g[C/R qa`bR%eH FK@rZP 寄票供取款||支票支付to send a cheque for payment
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hd/5*C{s yZmQBh$ 寄款人a remitter
!x;T2l JY9Hqf Wj.)wr! c{|soc[# 收款人a remittee
<gf:QX! FEU$D
\1y -Zocu<Rs dlJkxEh2 国外汇票foreign Bill
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;65 ]~3wq[O 国内汇票inland Bill
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Hcg CM9+h;Zm 跟单汇票documentary bill
LeQ2,/7l: c)iQ3
_&= Gxm+5q 8{%/!ylJz 空头汇票accommodation bill
|I)xK@7 *7BY$q KW+^9&lA `!!A;G7Qg 原始汇票original bill
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<!kGL5 gq Z7Pro. 改写||换新票据renewed bill
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u) uml 即期汇票sight bill||bill on demand
a^4(7 @_N -> l ]y.,J 2=F_<Jh|+ …days after date||…days after date…日后付款
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w>/KQ> \" rLh490@ OSfwA& …months after date||…months after date…月后付款
c7wza/r> u+8_et5T iO<O2A.F Qbt
fKn95 见票后…日付款…days after sight||…days sight
K# _plpr &/=xtO/Z{ 3Y=T8Gi# Vk0O^o 见票后…月付款…months after sight||…months sight
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z)QyQ <C${1FO7If 同组票据set of bills
{oBVb{< [r^f5;Z w$61+KH K tet 单张汇票sola of exchange||sole of exchange
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; 远期汇票usance bill||bill at usance
V!]e#QH; a`/[\K6 Br-y`s~cP 1DZGb)OU 长期汇票long bill
UT[KwM{y M7jDV|Go sI*( MhU |mMW"(~ 短期汇票short bill
~a/yLI"'g , aawtdt/ 1<bSH n9 J0o U5d=3 逾期汇票overdue bill
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宽限日期days of grace
QbOmJQ '|WMt g {/R4Q1 )I!l:!Ij*D 电汇telegraphic transfer (T.T)
|6_<4lmTxF [DjdR_9*I XUW~8P ;]<$p[m 邮汇postal order||postal note (Am.)||post office order||money order
#;?z< u7a4taM$d Q?[k>fu0
ckhW?T>l 本票promissory note (P/N)
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> f12pu ^IQC:21 押汇负责书||押汇保证书letter of hypothecation
OaU$ [Z'8 %v}:#_va] nSd?P'PFg &Hh%pY"
副保||抵押品||付属担保物collateral security
mYa0_P%^ )O2^?Q quS -*?a*q/#nQ ^f3F~XhY3 担保书trust receipt||letter of indemnity
3fM 7F+w o B;G|2um:$ QD"V=}'? 承兑||认付acceptance
fa<83<.D A!iV iX &y ~rn82an@G 2psI\7UjA] 单张承兑general acceptance
Q&n /i^b;?/1 ??1V__w #kma)_X 有条件承兑qualified acceptance
;[dcbyu@ G]q6Ika E;-R<X5n UXIq>[2Z1 附条件认付conditional acceptance
_CI! 7% oSy[/Y44a :/Sx\Nz78 -V4@BKI8 部分认付partial acceptance
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