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。
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:vDq' 会计报表statement of account
5>u,Qh Th>ff)~e T.?}iz=ZEq Ty;P`Uv]r 往来帐目account current
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e YecV+K'p: /Mmts=^Ja Ny2. C?2 现在往来帐||存款额current accout
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J_rb3 |Pj]sh[^Y 销货帐account sales
<Po$|$_~ >JckN4v rK} =<R urK~]68 共同计算帐项joint account
Sahz*f LZH~VkK@m} 2U.'5uA"L VBv|7S 未决帐项outstanding account
_-5| "oJ h 1REL^!c H=v=)cUe[ OD;F{Hc 贷方帐项credit account||creditor account
g`\5!R1 Bx9v2x. wlsq[xP <kOdd)X 借方帐项debit account||debtor account
8$`$24Wx n5>OZ3 E@ 6%L#FSI IF'Tj`yD 应付帐||应付未付帐account payable
Fv$oXg/ |e{ ^Yf4 0"J0JcFX Cm%|hk>fQ 应收帐||应收未收帐account receivable
r%\%tz'`j
^ DCBL&I [PX%p;"D ~1:_wni 新交易||新帐new account
g$h`.Fk, -]<<}@NF 7&&3@96<*# i[/`9 AK 未决帐||老帐old account
$|m'~AmI B]u !BBjC c"lblt5 8
/T[dn 现金帐cash account
A9Icn>3?`( \=uD)9V ~yiw{:\ YHzP/&0 流水帐running account
)|wC 1J!L oLIgj,k{* kX%vTl7F Qo\?(EM 暂记帐||未定帐suspense account
suHisc* |.;*,bb|3 xSrjN RA1K$D ?A 过期帐||延滞帐overdue account||pastdue account
XwIKpr8 (f;.`W . ZP$, &}r-C97 杂项帐户sundry account
r;_*.|AH w@WPp0mny X`28? *$Y_ %
} 详细帐单||明细表detail account
P!dSJ1'oC MdhD "Q 6TDa#k5v pi5DDK 呆帐bad account
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fd$nAE 会计项目title of account
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会计薄||帐薄account-book
Vsr"W@k_ DE+k'8\T OwPXQ 3S Nq1YFI>W 营业报告书||损益计算表account of budiness||business report
}W0_eQ 0#CmB4!<O mVEIHzk2b g}d[j
I9 借贷细帐||交验帐account rendered
2!R+5^Iy p8FXlTk wjXv{EsMq oqo7Ge2 明细帐account stated
~G1B}c] <G'M/IR a W ",yq|
k"|Fu 与…银行开立一户头to open an account with
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M%WO 与…银行建立交易to keep account with
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O.%= 继续记帐to keep account
R3>c\mA Ri\\Yb `{m,&[n B<ue}t 与…有交易to have an account with
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G 作成会计帐||有往来帐项to make out an account with
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Yc(|>b! \}~71y} mZG n:f}= )x~/qHt 清算||清理债务to make up an account
10)RLh|+ mT #A?C2 GS7'pTsYH !^o{}*]Pi 清洁帐目||与…停止交易to close ones account with
\C>+ubF r-*j"1 e 2j#Dwa(lZQ [%O f 结帐to close an account
o/Q|R+yXV *tv\5KW G {pA&Q{ ^ ioEjbqD< 清理未付款to ask an account||to demand an account
]s!id[j dS\!tdHP-Q "0,FB4L[U5 R1/c@H
Qw? 结清差额to balance the account with
/]U;7) UNK.39 d3Y;BxEz ens]?,`0 清算to settle an account||to liquidate an account||to square an account
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J &B #6v357-5 审查帐目||监查帐目to audit an account
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%|f 检查帐目to examine an account
SF9N S*mr TZ `Ypi7r =<7z
:] ,k=8|=aF 转入A的帐户to charge the amount to As account
4HR36=E6 k5J18S QnP?j& '2hy% 以计帐方式付款to pay on account
<QO1Yg7} }+bo?~2E& p*)I QM<B LokH4A17U 代理某人||为某人on ones account||on account of one
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OD S3i p?9 !h|,wq]k 为自己计算||独立帐目on ones own account
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O%$ |Olz h63k: v|\#wrCT? /CMgWGI 由某人收益并负风险on ones account and risk||for ones account and risk
K*{RGE dP+wcl4 PH%'^YAl7 g1}:;VG= 由某人负担for ones account||for account of one
WJu(,zM?G ;6D3>Lm
e^3D`GA 'S9o!hb'@ 按某人指示||列入某人帐户by order and for account of one
a/J Mg 4L ]4WVc aL*MC gb' }Hq3]LVE 列入5月份帐目for May account
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JT)X8K" +Ugy=678Tr l@*$C&E \#LDX,= 编入某中帐项下to pass to the account of||to place to the account of
*~shvtq oA@M = 'W4B -gk2$P- 寄出清算书to send in an account||to send in render an account
4H%#Sn#L^! ej@4jpHQN |>.MH ~3M8"}X;L 支票薄cheque book
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HWD.u w8R7Ksn( HcJ!( 2uN3:_w 支票陈票人cheque drawer
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;&ZD L.yM" H"(#Tp ZTE ,Yx<"2 W 持票人cheque holder
0C>_aj U5wh( vi }2LWDQ;po NK/y,f6 不记名支票cheque to bearer||bearer cheque
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^zNKgSQ fdX|t"oz 记名支票||认人支票cheque to order
$Wj{B@k 5,##p"O( Hzm_o>^KC ;Ivv4u 到期支票antedated cheque
A+8)VlE\ Zv!XNc!"$y l7jen=(Zb; h)ZqZ'k$ 未到期支票postdated cheque
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=&D TP {\V>*Yz K$,<<hl 保付支票certified cheque
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6'kQ(r> MnqT?Cc4$j 未获兑现支票,退票returned cheque
b way+lh No6-i{HZ P ?f${t+ :%J;[bS+ 横线支票crossed cheque
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jY%.t)>) X"d"a={] RHn3\N 普通横线general crossing
3{|~'5* 4]tg! ks M>m!\bb%. 2"Wq=qy\J 特别横线special crossing
n@ba>m4{ vJGH8$%;, b<4nljbx Qd YYWD
空白支票blank cheque
jQm~F`z ],0I`!\ 68h1Wjg:"! fXWE4^jU 失效支票,过期支票stale cheque
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普通支票open cheque
syg{qtBz^ 1ow,'FztPt N}%AUm/L V6[jhdb 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
J5Zz*'av' ^j${#Q ibZ[U p? WO9vOS> 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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WjlqC BaI-ve 支票换现金||兑现to cash a cheque
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%d 清理票款to clear a cheque
qzO Rv qvo!nr7 oXht$Q zfI{cMn'J 保证兑现to certify a cheque
x?B`p"ifS &L?]w=* (-0d@eqw 6p&2A 填写支票数额to fill up a cheque
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eG\ hNYO+LrI) p|nPu*R-\ VhLfSN>W 支票上划线to cross a cheque
_8y4U[L ,.2qh|Ol >r(`4M: ! jApV 开发支票to make out a cheque
XSN=0N!GB A2L"&dl %zY5'$v ` ~@Bw(! 签发支票,开立支票to draw a cheque||to issue a cheque
J[uH@3v = v
F! TUwX4X6m BUsxgs"), 透支支票to overdraw a cheque
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,_` H{i|?a) fyT|xI`iD - e0[$v 背书支票to endorse a cheque
>L "+8N6 ]LxE#R5V qgfP6W$ '`<Fys&: 请付票款||清付票款to pay a cheque||to honour a cheque
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aou H0])>1sWB IaOR%Bg m:0[as= 支票退票to dishonour a cheque
s~>1TxJe 0k5 uqGLXe ]n"RPktx ;-"q;&1e 拒付支票to refuse a cheque
tKh 2v@B7r4} L[nDjQn" 1k)pJzsc 拒付支票to stop payment of a cheque
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XN;I,p S#y GqN0i 提示要求付款to present for payment
v#s*I/kw +kE~OdZG ]=i('|YG :O&jm.2m 见票即付持票人payable to bearer
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$ PP!-*~F0Jr `[}X_d 1A 支付指定人payable to order
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*2vp2xMA@ W,80deT 已过期||无效out of date||stale
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$ne2/ 'PFjZGaKR 请给出票人R/D||refer to drawer
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zPV` o^"OKHU,S0 +Q);t, kF,ME5% 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
H7Z`a QC
qbS6#7D Rcw[`q3/ 4<E <sD 文字与数字不一致words and figures differ
Jn|i! 52#6uBe ErJ@$&7 P*|=Z>%[0 支票
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%t!S 7UD 时间已过account closed
VMJaL}J] !plu;w 9xzow,mi z9OpxW@Ou 更改处应加盖印章alterations require initials
`\;Z&jlpT @^-Y&N!b= )YAU|sCAi$ cVxO\M $)9|"q6
SVn@q|N 时间已过effects not cleared
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Fp VX8CEO |Z2"pV 停止付款payment stopped
ceCO *m~ &Q}%b7 =GF=_Ac Rj>A", 支票毁损cheque mutilated
~a`xI i(cKg&+ktd }Kp<w, zYY]+)k? 汇款||寄钱to remit||to send money
|?g-8":H8P Xa?igbgAwx q6nRk~ 0hGmOUO 寄票供取款||支票支付to send a cheque for payment
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W,CAg7:* /w5*R5B{
oS9Od8 寄款人a remitter
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Z5dRLrd Y2.zT6i 收款人a remittee
~ |A0* $HQ4 o\~ JJbd h \ |#Lz0<c; 国外汇票foreign Bill
u)o-H!a G'-#99wv. ~AX~z) $*%, 国内汇票inland Bill
`\\s%}vZ*T *xsBFCR
U "P(obk y'4Qt.1ukN 跟单汇票documentary bill
C5TV}Bq\ Y.Z:H!P);$ '=Lpch2J Ow4(1eE_ 空头汇票accommodation bill
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#+]d jTt9;?) 原始汇票original bill
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-MK W~D_+[P|_ 改写||换新票据renewed bill
YkB@fTTS [{u3g4`} t $Rc
0 ]2)A/fOW 即期汇票sight bill||bill on demand
[*zg? ur |%XTy7^a MSvZ3[5Io .|R4E …days after date||…days after date…日后付款
ws!~MSIy hPBBXj/= 1a{r1([) n^ fUKi*; …months after date||…months after date…月后付款
YuknZ&Q s[0` W>d)( 04;s@\yX4 见票后…日付款…days after sight||…days sight
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&Q?@VNi wxh\CBxG MAFdJ+n# 见票后…月付款…months after sight||…months sight
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a0 Z)E)-2U$@ 同组票据set of bills
!KK `+ 9/ T&]-p:mg^ vFR*3$R Jk\-e`eE 单张汇票sola of exchange||sole of exchange
d8jH?P-" ..u{v}4& HBE[q# \'j(@b, 远期汇票usance bill||bill at usance
UcQ]n0J=Z A<)n H=G& EyPJ Jc8 l|
gi2~ %Y 长期汇票long bill
zQY ,}a o$.#A]Flb [C6ba{9B Hm'"I!jyO 短期汇票short bill
$]E+E.P k"i3$^v8 TxG@#" ^g} pK3A/ry< 逾期汇票overdue bill
VrZfjpV \~,\| g-d{"ZXd J {ac$4#Bp[B 宽限日期days of grace
|@JTSz*Or G'/GDN^j a&8K5Z%0 "V]*
ov&[ 电汇telegraphic transfer (T.T)
lgU!D |v X<;. l6HtZ( Ex
p?x 邮汇postal order||postal note (Am.)||post office order||money order
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VR>!Ch uKk#V6t# n~yKq"^ 本票promissory note (P/N)
%(eQ1ir + :gwmk9LZ q\o#<'F1J z U[pn)pe 押汇负责书||押汇保证书letter of hypothecation
3O$l;|SX ~+4lmslR V[/9?5pM o-RZwufZ` 副保||抵押品||付属担保物collateral security
f~mwDkf?L jJiuq#;T3
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X^eyrqv 担保书trust receipt||letter of indemnity
UDi(7c0. 9/0H,qZc @9 S :: Wu$ryX 承兑||认付acceptance
pE<a:2J L1RD`qXu. |9S8sfw " C0[JdZ 单张承兑general acceptance
fW2NYQP$: 7Fo^:" C:Rs~@tl
Q"FN"uQ}x 有条件承兑qualified acceptance
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l\xE`-7 ;F@Sz/ 0<`qz |_h j67a?0<C2U 附条件认付conditional acceptance
!u]@Ru34 cOP'ql{" ?fy37m(M} F(`|-E"E; 部分认付partial acceptance
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