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。
a&<<X:$Hy 会计报表statement of account
&,)tD62s >ylVES/V 9PBmBP~ qjFgy)qV 往来帐目account current
_1Eyqh`oh =wQ=` R3<+z Ea
!j-Lb o 现在往来帐||存款额current accout
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:(F .6hH}BM ~+g5?y YUH/tl 销货帐account sales
(*1A0+S90 R}]FIu _Dv^~e1c g$tW9 Q 共同计算帐项joint account
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(1o^Dn3 'K!kJ9oqe `l}-S |a 未决帐项outstanding account
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5~DC N4:'X6u; ^/+sl-6/F 贷方帐项credit account||creditor account
6IX!9I\sT pA2U+Q@ ^#4s/mdVO `4=b|N+b" 借方帐项debit account||debtor account
zaZnL7ZJX 4|(?Wt)5 A_.QHUjpx xv:?n^yt.[ 应付帐||应付未付帐account payable
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` ^jz} oxzNV&D[{` L`#+ZLo jz)H?UuDY 应收帐||应收未收帐account receivable
V~=)#3]`[ S|[UEU3FpB aPC!M4# B'Wky>5) 新交易||新帐new account
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2mP nqBuC HZ}*o%O )>fi={!=c 未决帐||老帐old account
coWB KWF "|.(yN {OOt+U! 8VZ-`?p 现金帐cash account
.bE,Q9: &Yg/08* E(@;p%: \ p$0 流水帐running account
a5-\=0L~ 1 XG-O BGX@n#: Pio^5jhB6 暂记帐||未定帐suspense account
K288&D|1WU |6>_L6t +2SX4Kxu 4i,SiFKB 过期帐||延滞帐overdue account||pastdue account
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u%<-; ))`Zv=y" 杂项帐户sundry account
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vrzX%' j;)6uia*A 'l|_$3 详细帐单||明细表detail account
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H#inr^Xa GcR`{ 3hO I*}#nY0+ 呆帐bad account
Nd!VR+IZ 9$&e~^&B E0Q"qEvU zc+;VtP|8 会计项目title of account
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^667 CeTr%j k`TJ<Dv; H|UL5<:]D 会计薄||帐薄account-book
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'[vB^ 4MJzx9# =[JN'|Q+ 营业报告书||损益计算表account of budiness||business report
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,Gp It4z9Gh 借贷细帐||交验帐account rendered
K;[%S <im<(=m9 -kbm$~P N-`;\ 明细帐account stated
8[)]3K x 8%<`$`FyU D a[C'm= "<x~{BN? 与…银行开立一户头to open an account with
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与…银行建立交易to keep account with
^8NLe9~p3? z5`8G =A eR-=<0Iw; =+`j?1 继续记帐to keep account
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0<@KDlF 与…有交易to have an account with
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q)8Pb 作成会计帐||有往来帐项to make out an account with
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`=Z9 n<?SZ^X{,/ J4G> E.8 清算||清理债务to make up an account
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C z0 2}&^Zzk mT6q}``vtG 清洁帐目||与…停止交易to close ones account with
OyJsz]b} M 2K]IlsMO& kxm:g)`=[ U.RW4df%E 结帐to close an account
kqD*TJA 1t~FW-: ]Y4q'KH 2"leUur~rO 清理未付款to ask an account||to demand an account
NTm<6Is` sK@Y!oF}\ v._Egk0 )C>}"#J> 结清差额to balance the account with
@%OPy|=,{ JG@L5f ?aFr8i:)M V)0[`zJ 清算to settle an account||to liquidate an account||to square an account
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e 审查帐目||监查帐目to audit an account
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ofMu3$Q =`qRu 7q%|4Z-~ 检查帐目to examine an account
3s` V)aXP -ca7x`yo ,<@,gZru uW}Hvj;0a* 转入A的帐户to charge the amount to As account
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.V>@ sULIrYRA tYs8)\{ 0A#*4ap 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
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rR V "7=bL7wM& vv+TKO 为自己计算||独立帐目on ones own account
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C $!!R:Wn/R N'I(P9@ 由某人收益并负风险on ones account and risk||for ones account and risk
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f9wq\ 3A-*vaySV 由某人负担for ones account||for account of one
`6&`wKz HSNOL ~?#~ Ar %'N$lF"] 按某人指示||列入某人帐户by order and for account of one
bb|}' >n]oB~P% 60"5
?=D j!YNg*H 列入5月份帐目for May account
kMM'[w N99[.mErU p-.Ri^p SOVjEo4'3 编入某中帐项下to pass to the account of||to place to the account of
3 m6$YWO -*?p F_*w yahAD.Xuo@ lM>.@
: 寄出清算书to send in an account||to send in render an account
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F8;mYuA Q4RpK(N d$pYo)8o({ 支票薄cheque book
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4S tjj!ew 支票陈票人cheque drawer
".gNeY6)x -$.0Dc)3! TN5>" ??" yE#g5V& 持票人cheque holder
E Zi &] mjbTy"}" tZbFvk2 xk& NAB 不记名支票cheque to bearer||bearer cheque
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%Ja[ 1I ""X]I_ vv+km + 记名支票||认人支票cheque to order
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到期支票antedated cheque
~(P&g7u /,!<Va;~ &:<, c12 xYPxg! 未到期支票postdated cheque
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保付支票certified cheque
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N@ DN_W.o iG#}` 未获兑现支票,退票returned cheque
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\+, Be2lMC rOcg+5 横线支票crossed cheque
rQb7?O@- V%*b@zv ^AL2H' ]A^4}CK^< 普通横线general crossing
ml0*1Dw Su7bm1 B$XwTJ> V
kjuyK 特别横线special crossing
P6\6?am Hr^3`@}#1 ,6{iT,~@8 /TV=$gB` 空白支票blank cheque
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sAO V 1/p_)A 失效支票,过期支票stale cheque
-1u9t4+` ~Lz%.a;o }Wh6zT) =r9r~SR# 普通支票open cheque
y >+mc7n [0y$! f4 Y`BRh9Sa %IY``r)j 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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{ F_H82BE+3 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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g ? 支票换现金||兑现to cash a cheque
eE@&ze>X X3%Ic`Lq# SF[FmN!^^ )]htm&q5 清理票款to clear a cheque
hA1-){aw3q 5ZY<JA3 {Ui=b+ $I9qgDJ) 保证兑现to certify a cheque
7U|mu~$.! Sa1l=^ jMNU ?m: cV{o?3<:B 填写支票数额to fill up a cheque
2lVHZ\G hC <O`|lF {0"YOS`3AX GH1"xR4! 支票上划线to cross a cheque
$%R$G`.KM ^BQrbY `;l .MZL! :Bu2,EL*O 开发支票to make out a cheque
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v!x` 签发支票,开立支票to draw a cheque||to issue a cheque
YH&bD16c3 Xce0~\_A D,qu-k[jMI 9}a_:hAy/ 透支支票to overdraw a cheque
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= 2owEw*5jl/ L@`ouQ"sa 背书支票to endorse a cheque
10!wqyj& `K~AhlJUQ &`0/CV Sf5X3,Uw 请付票款||清付票款to pay a cheque||to honour a cheque
K*UgX(xu4P JM1R ;i6 t58e(dgi h.O$]:N 支票退票to dishonour a cheque
B(xN Gs < -W*$?^ 5%sE]Y# iu&wO<)+? 拒付支票to refuse a cheque
EBz}|GY; $/!{OU.t` ;q N+^;,2 yE[#ze 拒付支票to stop payment of a cheque
sVG(N.y EdZ\1'&/9 g~(E>6Y OO[F E3F 提示要求付款to present for payment
a:QDBS2Llv ,|&9M^ 5onm]V] Vz6Qxd{m3 见票即付持票人payable to bearer
.9Y)AtJTS #9K-7je;j qOIW(D T)r9-wOq 支付指定人payable to order
;2B{ 9{ @v}/zS -D6exTxh" 4Y[1aQ(% 已过期||无效out of date||stale
Um&(&?Xf `ZC<W]WYX/ gz3pX#S yj^+G 请给出票人R/D||refer to drawer
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O)/ {%_L=2n6 bw\@W{a%q V+O"j^Z_J 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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"~'b 文字与数字不一致words and figures differ
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t?| `r?7oxN K'GBMnjD w K}T`*k 支票
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7Hs%Cc" 时间已过account closed
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Lw <i,U )Tt^C b9!FC$^J 更改处应加盖印章alterations require initials
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7/O5M| 时间已过effects not cleared
OynXkH]0T+ /{&tY:;m 4qk9NK2 U [EKQR>s) 停止付款payment stopped
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f~P cH&J{WeZa 支票毁损cheque mutilated
U[ 0=L`0e Sn|BlXrey NGbG4-w- Y/*mUS[oa 汇款||寄钱to remit||to send money
,=[?yJy H*r)Z90 ;'cN<x)%| 9J2NH|]c 寄票供取款||支票支付to send a cheque for payment
BW$"`T@c6~ :0Rx#%u}# IhVO@KJI V T\F]Oa# 寄款人a remitter
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mV{#B= 收款人a remittee
~=uWD&5B4 24z< gO zdYy^8V|z N/MUwx;P 国外汇票foreign Bill
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f ,X`)ct *GL/aEI<$ 国内汇票inland Bill
;wz^gdh; )-a'{W/t o!kbK#k ur:3W6ZKl 跟单汇票documentary bill
|#]@Z)xa K<>oa[B9 {y=j
?lD cj$[E]B3V* 空头汇票accommodation bill
@$[?z9ck" ]~'5\58sP RO 4Z?tz n>BkTaI 原始汇票original bill
`erV$( M l1BtI_7p 1H6<[iHW ;DFSzbF` 改写||换新票据renewed bill
g/CSGIIT ]:XoRyIZ1[ \hDlTp} L ~lxXTG\ 即期汇票sight bill||bill on demand
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qMHL2~ l]Ax : Z F8jd'OR …days after date||…days after date…日后付款
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Zu1 pNepC<rY vq(0OPj8r[ …months after date||…months after date…月后付款
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& :24Lj 见票后…日付款…days after sight||…days sight
QbkLdM,S* /Z'L^L%R %5M/s'O?i /:~\5}tW 见票后…月付款…months after sight||…months sight
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fu \^L`7cBL 同组票据set of bills
v$7QIl_/7 ZSjMH .Ij" $PTP/^ p>RNPrT 单张汇票sola of exchange||sole of exchange
^1iSn)& $HHs ^tW
U}yW<#$+ \?[v{WP) 远期汇票usance bill||bill at usance
O#:$^#j& YVQN&|- 0m%|U'm|j (eI5_`'VC 长期汇票long bill
4|buk]9 {> eXR?s/ @$S+ Ne[< *6sl 短期汇票short bill
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e RDW8]=uM 逾期汇票overdue bill
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`[(kz= 8ja$g, sF!($k;! K0-ypU*P 宽限日期days of grace
sy:[T T!w fkuLj%R xHL( !PF FQu8vwV6> 电汇telegraphic transfer (T.T)
K&POyOvT qaiNz S@q Isvx7$Vu+ $ 7O}S.x 邮汇postal order||postal note (Am.)||post office order||money order
~zHjMo2 V=R 3)GC %`>nS@1zp "'c
A2~ 本票promissory note (P/N)
RN$1bxY JJP08oP K{&mI/; ;YA(|h< 押汇负责书||押汇保证书letter of hypothecation
mw_~*Nc'9 ^T*? >%` veMH L^E[J` 副保||抵押品||付属担保物collateral security
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( OVm\ 担保书trust receipt||letter of indemnity
v25R_""~ 3,p]/Z_ 61SlVec*o8 Z>QF#."m 承兑||认付acceptance
!TAlBkj -=%@L&y1 s3~lT. D?;"9e% 单张承兑general acceptance
>"|B9Woc m_.>C 6g|*`x{ .X@FXx& 有条件承兑qualified acceptance
0t Fkd }p}[j t Id_2PkIN$~ &+cEV6vb+ 附条件认付conditional acceptance
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部分认付partial acceptance
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