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。
ZDr&Alp)o 会计报表statement of account
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i jfjT::f>l eVRjU ]dL#k>$0q 往来帐目account current
wY*tq{7 HG&rE3@ .$-GGvN] Lz=GA?lk[\ 现在往来帐||存款额current accout
I5#zo,9 dCO)"] sW0<f&3 ;mSJZYnT 销货帐account sales
`:kI@TPI_C 5^Ps(8VbS J'@`+veE CDT3&N1'R 共同计算帐项joint account
V?N8 ,)j frUO+ lH"4"r Iz9b5 未决帐项outstanding account
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!=1J 1Ts$kdO M5c~-}Ay 贷方帐项credit account||creditor account
l g*eSx>M 7(B"3qF8| |WsB0R 15CKcM6 借方帐项debit account||debtor account
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Rb 应付帐||应付未付帐account payable
l G $s( OpFm:j3 -p[!CI ;CLOZ{ 应收帐||应收未收帐account receivable
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q D\k'Eez EJ=ud9 nP#|JRn= 新交易||新帐new account
U flS` CC,CKb XY!0yAK(! I6rB_~]h 未决帐||老帐old account
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;W 现金帐cash account
i2X%xYv ^ ?V' zG&n@ H,0Io a}[ 1*_G 流水帐running account
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apO}{ 暂记帐||未定帐suspense account
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E8 Xhp={p; 过期帐||延滞帐overdue account||pastdue account
>$G'=N:=X& 0YO/G1O& %JPBD]&M T':} p2}w+ 杂项帐户sundry account
?<STl-]& qaiR329fx fzZ`O{$8 T.pc3+B8N 详细帐单||明细表detail account
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CM 呆帐bad account
bDjm:G SSysOeD+ ^0HgE;4 !![HR6"Q 会计项目title of account
R3hyz~\x& F}c}I8Ao 'nN'bVl/ /Jf}~}JP 会计薄||帐薄account-book
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>` L~{3W 9i+.iuE%Bu 营业报告书||损益计算表account of budiness||business report
Q/`W[Et 9w dl1QS q!AcMd\ JS^!XB'! 借贷细帐||交验帐account rendered
sw+vyBV)r *9tRhRc )8%m|v#W cf,^7,-`" 明细帐account stated
4WP@ F0@n3 'a G`qPB "P a y2 i,!t u 与…银行开立一户头to open an account with
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Zc[ }~Ir& 47!k!cHa K)W:@,* 与…银行建立交易to keep account with
%r]V:d+ >E9 k5 0DX)%s,KO Ynl Zyw! 继续记帐to keep account
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k sFw;P` O96%U$W ''H;/&nDX 与…有交易to have an account with
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cuZ."wX }#2I/dn 作成会计帐||有往来帐项to make out an account with
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5`Xh v]y=+* A oAgU rl;R 清算||清理债务to make up an account
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z@[-+Q: 7X <# +LF`ZXe8l 清洁帐目||与…停止交易to close ones account with
g}$B4_sY /_r` A Bdm05}c@u $l_\9J913 结帐to close an account
Lum5Va%0 -nqq;|% dy4~~~^A 2%vG7o,# 清理未付款to ask an account||to demand an account
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h]y R|[gEavFl 结清差额to balance the account with
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*x IHv>V9yiG H3+P;2{ K_%gda|l+ 清算to settle an account||to liquidate an account||to square an account
X'p%K/-m lJt?0;gn P52qt N< Rbcu5.6 审查帐目||监查帐目to audit an account
|%uy{ EzU3'x U% OlYP$g lsU`~3nr 检查帐目to examine an account
h059 DiH %[on.Q'1]2 x#fv<Cj4 D!mx &O9 转入A的帐户to charge the amount to As account
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jmGk:L( !-4VGt&c, o,'Fz?[T% d$y?py 以计帐方式付款to pay on account
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/Y8wxg )iZhE"?z 代理某人||为某人on ones account||on account of one
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<l |aj]]l[@S 为自己计算||独立帐目on ones own account
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A-_ 9e&*++vf gL1r"&^L 2]r5e; 由某人收益并负风险on ones account and risk||for ones account and risk
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@;[. #hK 由某人负担for ones account||for account of one
VotI5O $ :]* =f]. \_+Af` e)i-$0L" 按某人指示||列入某人帐户by order and for account of one
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Vr^ uuy0fQQ8ti _HAr0R8BY GF0Utp:Zf; 列入5月份帐目for May account
ePxf.U HBw0N? j>~@vq fJi?~[5< 编入某中帐项下to pass to the account of||to place to the account of
6X$\:> iT1HbAT] ">nFzg?Y U*T :p>& 寄出清算书to send in an account||to send in render an account
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h/uJ [VOw:|Tt 支票薄cheque book
"azrcC eT8h:+k p\xsW"=8q &<C&(g{Z 支票陈票人cheque drawer
^Ux*"\/Es eh3CVgH91; ~s[Yu!( {7=k/Y*U 持票人cheque holder
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.r@'9W^8 L/O:V^1 不记名支票cheque to bearer||bearer cheque
Q\$cBSJC1 lpefOnO[ 'RCX6TKBnR y(Q.uYz* 记名支票||认人支票cheque to order
yn{U/+ M]e _@:! r}t%DH a#,lf9M 到期支票antedated cheque
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ln=D$ {>#4{D00 未到期支票postdated cheque
;[-y>qU0 B 6,X) >@^j9{\ ~Q1%DV. 保付支票certified cheque
65pC#$F<x p5=VGKp ;#?+i`9'q 79MB_Is]s 未获兑现支票,退票returned cheque
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LtBm }0 &v_b7h 横线支票crossed cheque
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2lT_7" D,'@b+B[ 普通横线general crossing
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jQ Of+ZE 特别横线special crossing
`]g}M, Hk;) l3oB 9Vv&\m!0 ]]bL;vlw 空白支票blank cheque
.e%B' }!RFX)T 0@8EIQxK" v#`P?B\ 失效支票,过期支票stale cheque
Mo+HLN To19=,: |Xl,~-. DvvjIYB~ 普通支票open cheque
| (a<b KA$l.6&d ]i@VIvYq {EGm6WSQ^ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
c>RS~/Y "5R8Zl+ `ynD-_fTN w0^T- O`< 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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A&BNG q#N8IUN}4 N!F ;! #~^Y2-C# 支票换现金||兑现to cash a cheque
CzZmC]5 NI136P 3YF*TxKx t,K_!-HX+ 清理票款to clear a cheque
B?r [| f^f{tOX we&g9j' !&D&Gs 保证兑现to certify a cheque
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&gf 0UvN ws Iz\IQa 填写支票数额to fill up a cheque
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e<Y ~A 438+zU 支票上划线to cross a cheque
S:GX!6> +;Jb)8 I)Dd"I yA+:\%y$ 开发支票to make out a cheque
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@^$Xy<x *a7&v3X =MqefV;- 签发支票,开立支票to draw a cheque||to issue a cheque
iVt*N$iZ cM;&$IjCt <tbsQ3 F? kW{,* 透支支票to overdraw a cheque
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H`$s63 背书支票to endorse a cheque
=kUN ^hb el*C8TWlw S/|'ggC yU~OfwQ 请付票款||清付票款to pay a cheque||to honour a cheque
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A({8p NGlX%j4j >g@;`l.Z# 支票退票to dishonour a cheque
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6 EwcN$Ma yD+)!q" 拒付支票to refuse a cheque
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A: 拒付支票to stop payment of a cheque
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nsD! hmOhXE[a& c_]$UM[7L ^<R*7mB* 提示要求付款to present for payment
xoD5z<< [g_Cg=J {4g1Wr5= qHfs*MBJ% 见票即付持票人payable to bearer
-<jb>8 xr)Rx{)3h ee]PFW28 k, )7v 支付指定人payable to order
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[ >8~+[e g_}r)CgG| CE>RAerY 已过期||无效out of date||stale
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ip4:px- 请给出票人R/D||refer to drawer
>+=)Q,|R $Xw .iN]g W
xyQA:3s 7'_zJI^ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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/_?E0r IBY3QG 文字与数字不一致words and figures differ
b+\jFGC%6= 9}Tf9>qP>M 4`G":nE?We KL!k'4JNY 支票
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>~I~!i3 时间已过account closed
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EVMhc"L TSmuNCR uAR!JJ 更改处应加盖印章alterations require initials
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w*r.QzCu,5 时间已过effects not cleared
1`2n<qo Aj.TX%}`h |Sy|E ?@l9T)fF 停止付款payment stopped
gk~.u to^ &: B=#rp*vwL +/7UM x1 支票毁损cheque mutilated
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4LF 8Vv"'CU# 汇款||寄钱to remit||to send money
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*'vX:n&t *@lNL=%R w`,[w,t 寄票供取款||支票支付to send a cheque for payment
}8p;w T! ~;,]/'O q"'^W<i |&3m '"( 寄款人a remitter
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*Mx6|N 收款人a remittee
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O8"M s%>>E!Qi_ U^?/nRZ 国外汇票foreign Bill
mKtZ@r)u q/Ba#?sen Y.3]vno?X NTuS(7m 国内汇票inland Bill
bgqN&J)Jr) |dpOE<f[ $:s1x\ol %F9%t 跟单汇票documentary bill
xIf,1g@Cq9 Axhe9!Fm nZ hL li8l+5d q 空头汇票accommodation bill
Am%zEt$c aAF:nyV~~0 ]y@9z b p@/!+$^{ 原始汇票original bill
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,s ,Ww)>O+ /_l%Dm? 改写||换新票据renewed bill
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bYoWw ^q_0(Vf 即期汇票sight bill||bill on demand
u^|XQWR$: K_bF)6" :h=];^/E &OK(6o2m; …days after date||…days after date…日后付款
$)vljM<< \/la`D oqB(l[%z2 )t9<cJ= …months after date||…months after date…月后付款
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lsDU4 见票后…日付款…days after sight||…days sight
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^4 [!,&A{.! b/5?)!I UGj!I 见票后…月付款…months after sight||…months sight
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OGh9^,v 同组票据set of bills
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). z4b2t} Zk__CgS# 单张汇票sola of exchange||sole of exchange
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w 6!bVPIyYO 远期汇票usance bill||bill at usance
VUxuX5B3M 0#<q]M?hW )."_i64 YD
H!Nl 长期汇票long bill
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<fa+fB Q&@Ls?pu 短期汇票short bill
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逾期汇票overdue bill
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@p& 宽限日期days of grace
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zuW]" E;/WP!/. 电汇telegraphic transfer (T.T)
t2q{;d~. _0e;&2') 8d"Ff =ET |h}I 邮汇postal order||postal note (Am.)||post office order||money order
wtnC^d$ sM'%apM# &,~Oi(SX5 7^Q4?(A 本票promissory note (P/N)
P>i[X0UnL q'[q] =?gB@vS <2>Qr(bb 押汇负责书||押汇保证书letter of hypothecation
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-}9a% P+nd?:cz 副保||抵押品||付属担保物collateral security
uMe]].04 u'+;/8 $UGX vCR 2^$Ha| 担保书trust receipt||letter of indemnity
{]6Pd`- xF8^#J6> z<9wh2*M U0X? ~ 1 承兑||认付acceptance
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UF"A YRm6~c Pwg?a 单张承兑general acceptance
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(W4H?u@X0 有条件承兑qualified acceptance
' (1`iQ; vhOX1' RO+N>Wkt J}'a|a@bk 附条件认付conditional acceptance
)tW0iFY &@h(6 s/0S]P]}f J-wF2*0r< 部分认付partial acceptance
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