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。
xN +j]LC 会计报表statement of account
MWS=$N)v* 0{PRv./` ;(0E#hGN 3d2|vQx,K 往来帐目account current
k2xOu9ncEj :u7y k@ ~fE6g3 x]gf3Tc58 现在往来帐||存款额current accout
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>m 销货帐account sales
5mD]uB9 OI9V'W$ 4$=Dq$4z NiwJ$Ah~X 共同计算帐项joint account
F~cvob{ ]KS|r+ ;MqH)M B!=JRfT 未决帐项outstanding account
APgP*, + a%Vp!y XujVOf {:VUu?5-t; 贷方帐项credit account||creditor account
?=%Q$|]- (bIg6_U7\ `2X#;{a: {o?+T);Z 借方帐项debit account||debtor account
Khbkv do2~LmeW F]hKi`@ BTwLx-p9t 应付帐||应付未付帐account payable
r?s, S?W!bkfn h]rF2 B / ;U 应收帐||应收未收帐account receivable
,haCZH{ LCrE1Q%VP ydCVG," NM0[yh 新交易||新帐new account
!vU$^>zo~ S+Aq0B< GUJaeFe w7H.&7rF 未决帐||老帐old account
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Dh9V5 :HrD[KT >9o(84AxIH 现金帐cash account
.!ThqYo 9{?L3V!+r >g%^hjJ %rpJZ
t 流水帐running account
}E 5oa\1u }t tiL [b:$sR; OC|9~B1 暂记帐||未定帐suspense account
=v4;t'_^ &C eG4_Mi V0Cz!YM_3 U2*g9Es 过期帐||延滞帐overdue account||pastdue account
ffuV158a& x/NR_~Rnk 6~KtT{MYQ @(Mg>.P 杂项帐户sundry account
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7,[?,Z as1ZLfN. |kwBb>V 详细帐单||明细表detail account
2\flTO2Ny _zG9.?'b3 ?UC3ES :"+/M{qz 呆帐bad account
~429sT( d,fX3 wN [mU O2|[g8(_F 会计项目title of account
,EyZ2`| MB9tnGO-Q )J?Nfi% Vy;f 4;I{ 会计薄||帐薄account-book
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E 营业报告书||损益计算表account of budiness||business report
nezdk=8J/ jtdhdA hlPZTr=a ,wJ#0? 借贷细帐||交验帐account rendered
K1rF;7Y6 SST1vzm! KX e/i~AS jseyT#2 明细帐account stated
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wVQ|1 K!/"&RjW. 与…银行开立一户头to open an account with
AV0m31b Ha l,%W~e Bl5*sfjG cE}R7,y 与…银行建立交易to keep account with
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I# (Dr g ]>R|4K_ 继续记帐to keep account
"(y",!U@ ^06f\7A p F\~T> <rUH\z5cP 与…有交易to have an account with
lWS@<j f, 9jK9/$ 9-;ujl?{ jU2Dpxkt 作成会计帐||有往来帐项to make out an account with
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/N {9sA'5 清算||清理债务to make up an account
qbjBN z wD|,G!8E2 :34#z.O C3kxw1* 清洁帐目||与…停止交易to close ones account with
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M,1SQ@ (vm&&a@ hzIP ?0^E 结帐to close an account
" , c1z\ O$jj& zoXCMBg[ fUQuEh5_ 清理未付款to ask an account||to demand an account
~[|&)}q T"1H%65`V &6fNPD(| KK;3<kX 结清差额to balance the account with
su]CaHU 7Iu^l4=2 ~m^.&mv3/ }X{#=*$GQ 清算to settle an account||to liquidate an account||to square an account
SH>L3@Za Rd6? , b_=$W WAPN,WuW 审查帐目||监查帐目to audit an account
)i8Hdtn Gt4| ] m1@ste;$W $o
rN>M42 检查帐目to examine an account
X|+ o4R? x)eYqH~i [.\uHt % 1Y!|306 转入A的帐户to charge the amount to As account
rU?sUm,ch 4Q2=\-KFj Oo'IeXQ9( _2Sb?]Xn 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
i^j1i ?E1<>4S8 WP)r5;Hv` 5W/!o&x~7 为自己计算||独立帐目on ones own account
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U 由某人收益并负风险on ones account and risk||for ones account and risk
-dXlGOD+C OO?d[7Wt0 $hexJzX 'n`+R~Kkh 由某人负担for ones account||for account of one
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6w EBjSK/ eQh@.U*S) 按某人指示||列入某人帐户by order and for account of one
{)j~5m.,/o oRl~x^[%[- nulCk33x'= Ewjzm,2 列入5月份帐目for May account
P{YUW~ @<]sW*s ]dzBm!u O$QtZE61 编入某中帐项下to pass to the account of||to place to the account of
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!H'8O! H4%2"w6|! 寄出清算书to send in an account||to send in render an account
~JjL411pG W\mj?R E'3=qTbiD /Y=Cg%+ 支票薄cheque book
<9zzjgzG{c VyQ@. Lm >b2j j+8 eVL#3|= 支票陈票人cheque drawer
T(LqR?xOo }^|g|xl! ><<(6 Leg)q7n 持票人cheque holder
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_# 不记名支票cheque to bearer||bearer cheque
l&rS\TCkp P2HR4`c 5u/d r9n 5%H(AaG*q 记名支票||认人支票cheque to order
<2b&AF{En "Zk# bQ2j ;#'YO1`gf3 71euRIW'5 到期支票antedated cheque
m9yi:zT% ?D 8<}~Do ;E,^bt<U MNC=r? 未到期支票postdated cheque
N.\?"n E}^np[u7 %S$P<nKN5 6I)[6R 保付支票certified cheque
--S1p0 91I6-7# Xt h%4aL38 Ej_ >*^b 未获兑现支票,退票returned cheque
TA2HAMx) zN3[W`q+m eBlWwUy*6f |nOqy&B 横线支票crossed cheque
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-J 4OX2GH=W 1omjP`]|, { XI 0KiE 普通横线general crossing
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n 特别横线special crossing
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qVuhad. 空白支票blank cheque
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! -FOn%7r#Y ye<b`bL2. WdWMZh 失效支票,过期支票stale cheque
_sp,,gz vl`Qz"Xy lw\+!}8( wDQ@$T^vh 普通支票open cheque
<QuIX A _+sb~ }l>\D~:M UWW^g@d4 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
uOQ!av2"Rf *|gY7Av* fMpxe( 8=K%7:b 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
a/\SPXQ/9 us5<18M5 x/fhlf}a}= jj,CBNo( 支票换现金||兑现to cash a cheque
~mF^t7n] F_U9;*f] bIXudE[8zq 6N49q-.Lg 清理票款to clear a cheque
E,kDy: >^=;b5I2K @$Xl*WT7 "|Ke/0rGB 保证兑现to certify a cheque
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H]P*!q`Ko !"g2F}n zb]e{$q2C 填写支票数额to fill up a cheque
UF&B7r \?D~&d,a= c$.Zg= l`bl^~xRo 支票上划线to cross a cheque
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W &ir|2"HV C3K":JB 8aqH;|fG} 开发支票to make out a cheque
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~)n? Bq5-L}z b FMBIA| 签发支票,开立支票to draw a cheque||to issue a cheque
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=M~M$K 透支支票to overdraw a cheque
@+6cKP *|9: {'-^CoR yMz dM&a!* 背书支票to endorse a cheque
[t6Y,yo&h4 * lJkk ,/YTW@N Lp7h'|]u 请付票款||清付票款to pay a cheque||to honour a cheque
j5gL67B b}3t8?wG& 8DuD1hZq DO
0 支票退票to dishonour a cheque
{UFs1 ae#Qeow` Gc=uKQ+\V :caXQ) 拒付支票to refuse a cheque
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oB 拒付支票to stop payment of a cheque
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*TG eJ0Xfw%y%T S-[S?&c` ;0 4< 9i 提示要求付款to present for payment
Q-?6o 1{<r~ Lng@'Yr a0jzt!ci 见票即付持票人payable to bearer
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KTE X] d3]<'B:nb z?Cez*.h> 支付指定人payable to order
".{'h U;=1v:~d _7;D0l [;Jq=G8&t 已过期||无效out of date||stale
2@!B;6*8q [7\x(W-:@> pLe[<N [ <j4w 请给出票人R/D||refer to drawer
U/A
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I uC7Hx`z 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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y"S - 文字与数字不一致words and figures differ
IQWoK"B AHU=`z L1kAAR XG E.*aI 支票
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C[,&Y&`j 时间已过account closed
A`* l+M^z `<6FCn4{X :eH\9$F`x; -6xh 更改处应加盖印章alterations require initials
tHEZuoi l(HxZlHr ')TS'p,n Wjli(sT#- AYAbq}'Yt
k3T374t1b 时间已过effects not cleared
(v&iXD5t ~|S}$|Mi50 }S;A%gYm 3U'l'H, 停止付款payment stopped
7u:QT2=& 9TbbIP1 yG^pND>_df xkQT#K=i 支票毁损cheque mutilated
}tQ^ch; Q !gcea?I ZcN#jnb0/ rN,T}M=2 汇款||寄钱to remit||to send money
+i[vJRLxl~ tNQACM8F; *;F:6p4_ 6#Rco%07zI 寄票供取款||支票支付to send a cheque for payment
+p$lVnAt g""Ep >qPP_^] TkVqv v 寄款人a remitter
>uYU_/y$2 ltKMvGEF i v.G 6ld /E 收款人a remittee
{&a6<y#- &UNQ4-s ?g:sAR' tO?-@Qf/9< 国外汇票foreign Bill
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lqmr`\@) Z@bSkO<Y 国内汇票inland Bill
X|aD>CT =2YXh,i F,V|In n:f&4uKoG< 跟单汇票documentary bill
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J40&. !L<z(dV|( 空头汇票accommodation bill
>hzSd@J& Mcq!QaO}& [NV/*>"j& QP<.~^ao 原始汇票original bill
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_fx D G|v'# C;%dZ zZP/C
改写||换新票据renewed bill
li{!Jp5]1b B4 5#-V ~z,qr09 ?6HnN0A) 即期汇票sight bill||bill on demand
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lSav?V_ yivWT;` 64vj6 &L …days after date||…days after date…日后付款
[KCR@__ Xq<_r^ p 16+(m 7u
rD …months after date||…months after date…月后付款
V(g5Gn? jeB"j oS}fr? 9Q*:II 见票后…日付款…days after sight||…days sight
5m;BL+>YE G:@1.H` RS#C4NG *_P'> V#p 见票后…月付款…months after sight||…months sight
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-q ))nTd= ,`YIcrya: _xy[\X;9 同组票据set of bills
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C9 H/Rzs$pnv Pa?{}A {;6a_L@q;| 单张汇票sola of exchange||sole of exchange
3_.%NgES| >&k`NXS|V P]OUzI, t*dq*(3"c 远期汇票usance bill||bill at usance
zbGZ\pz j)#yyK{k2s Wyow MFp 0{u%J%; 长期汇票long bill
h0HK~S#xBv P,(_y8 /a9CqK 1=C<aRZ b^ 短期汇票short bill
{+[Ex2b$ _Vf>>tuW |n^rI\p% 3g5r}Ug 逾期汇票overdue bill
,?HM5c{'[Y %NTJih` ] W$V# !w@i,zqu 宽限日期days of grace
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\Nnw==v 电汇telegraphic transfer (T.T)
)4.-6F7U? <M}O&?N
8x wp5H|ctl *OIBMx#qxn 邮汇postal order||postal note (Am.)||post office order||money order
L6;'V5Mg72 [hk/Rp7{ E7_OI7C p=zTY7L 本票promissory note (P/N)
4S[)5su >"|t*kS pd& HC jA[")RVG 押汇负责书||押汇保证书letter of hypothecation
td23Z1Elk# DL,]iJm &\Lu}t7Ru G;/l[mvh, 副保||抵押品||付属担保物collateral security
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{MTtj4$ };EB[n n}fV$qu 担保书trust receipt||letter of indemnity
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