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。
:D)&>{? 会计报表statement of account
N*c?Er@8U Q{)F$]w bl QzVp- m0q`A5!) 往来帐目account current
fuwp p 67hPQ/S1 &bRxy`ZH IDVY2`sM 现在往来帐||存款额current accout
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f ^?l-YnQqm? 销货帐account sales
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js$a^6 + xu/RY_ E;+OD&| 共同计算帐项joint account
2ucsTh@ Eo3Aak o %W|Zj QI^ mk3e^,[A 未决帐项outstanding account
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pR"+ 5 <>agK] q?'gwH37 B7QtB3bn 贷方帐项credit account||creditor account
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xW;" 借方帐项debit account||debtor account
0aN }zUf d?+oT0pCH h[v3G<C ~r 9G\3hL] 应付帐||应付未付帐account payable
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5 7&S|y]$~ 应收帐||应收未收帐account receivable
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o #;KG6I E 新交易||新帐new account
f0`rJ?us )|1JcnNSa x@RA1&c {~{s =c0 未决帐||老帐old account
+53zI|I K*i1! "w B0SmE_u_N Kgio}y 现金帐cash account
>^)5N<t? #?d#s19s '-~/!i+= .6A:t?. 流水帐running account
(6y3"cbe qc4"0Ap' 5x'y{S< g.sV$.T2K 暂记帐||未定帐suspense account
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cNB$g )` j24 过期帐||延滞帐overdue account||pastdue account
6G})h! U[ungvU1U |MR?8A^" ;Z~.54Pf{d 杂项帐户sundry account
l,2z5p L/+J|_J) <UL|%9=~ <R8Z[H:bV 详细帐单||明细表detail account
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5{ :NyE d<' ]<?)(xz g>-[-z$E3 呆帐bad account
/'_ RI tLXw&hFk`g {!?RG\EYN n\p\*wb 会计项目title of account
{mitF nY0UnlB` TmZ[?IL, ;I@L 会计薄||帐薄account-book
>Ga1p'8FtU h4i$z-! A)\DPLAG RUtS_Z& 营业报告书||损益计算表account of budiness||business report
~ b_gwJ' )t=u(:u] A>2p/iMc OYy !4Fp 借贷细帐||交验帐account rendered
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<5}du9 @ 明细帐account stated
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t K 与…银行开立一户头to open an account with
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U}&P gD=5M\ ,LO-!\L 与…银行建立交易to keep account with
:J-5Q]# "A+F&C> cN>i3}fq OFbg]{ub? 继续记帐to keep account
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(=B H eF1%5;" W p00AcUTq 与…有交易to have an account with
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dOL/C I!O S&8:u h'KtG<+ 作成会计帐||有往来帐项to make out an account with
y]9UFL" gXJ^o;R>M WfNMyI jsQ$.)nO 清算||清理债务to make up an account
+}/!yQtH H12@12v uJ\Nga<? XCriZ|s 清洁帐目||与…停止交易to close ones account with
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8 aB'@8[]z dhkpkt<G8 结帐to close an account
nWu4HFi i`'^ zR(`i &Z!2xfQy> Yk?q7xuT 清理未付款to ask an account||to demand an account
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3>Snd9Q ,2bAKa 结清差额to balance the account with
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(6x$ v2sU$M qT @IY)e 3kY4V*9@- 清算to settle an account||to liquidate an account||to square an account
-~fI|A ^ ,[L$ T%/w^27E {Z.@-Tl_ 审查帐目||监查帐目to audit an account
.?RjH6W Z+(V \ FG:BRS<m~ S I5QdX 检查帐目to examine an account
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O&9(.d ^mQfXfuL V0i$"|F+E 转入A的帐户to charge the amount to As account
<vDm(-i3 w-Fk&dC69 k^jCB>b 4&fnu/,Z 以计帐方式付款to pay on account
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9zd/5|W {m:R v&T Mk?I} 代理某人||为某人on ones account||on account of one
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为自己计算||独立帐目on ones own account
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+ ypo=y/! IoOnS) /GGu` f 由某人收益并负风险on ones account and risk||for ones account and risk
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由某人负担for ones account||for account of one
A8GlE |3ETF|)? \}NWR{= Y3>\;W*? 按某人指示||列入某人帐户by order and for account of one
}j*/>m ;jI"|v{vnS yVzg<%CR^ );H[lKy 列入5月份帐目for May account
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2p 编入某中帐项下to pass to the account of||to place to the account of
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}bUNc' 寄出清算书to send in an account||to send in render an account
m]q!y3 F:GKnbY F6VIH( w8I&:"^7< 支票薄cheque book
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n gi@ji-10 m-92G8' 支票陈票人cheque drawer
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2s_ AiHf?"EVT 持票人cheque holder
;XQ lj?: %v:h]TA 9yw/-nA h]$?~YE 不记名支票cheque to bearer||bearer cheque
w1(06A}/ L b;vrh;A E9 q;>)} 8lSn*;S, 记名支票||认人支票cheque to order
aZGDtzNG5h q%Jy>IXt [j U N4|q2Jvj6 到期支票antedated cheque
L#q9_-(# utJVuJw:t &})d%*n E wsq0D 未到期支票postdated cheque
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q)xl$*g 保付支票certified cheque
;Jn0e:x`E ^|i\d\ ,T*_mDVY TM}'XZ& 未获兑现支票,退票returned cheque
gLMea: *u;">H*BW 1za'u_ -<JBKPtA 横线支票crossed cheque
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=\5$J9 s_Oh >y?Aq 05VOUa*pb 普通横线general crossing
&W<>^C2v 39aCwhh7v SA+%c)j29 yki51rOI* 特别横线special crossing
[aZ v?Z mQ60@_"Y=, .>64h H 6 #x)W 空白支票blank cheque
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Mxcj 失效支票,过期支票stale cheque
OWXye4`* ml33qXW: j YIV^o 0 j_'rhEdLP 普通支票open cheque
h$7Fe +#I# DkF2R @ KWhM E?gu(\an@ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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6lvZP( 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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5qa:< teOBsFy/I gAr`hXO 支票换现金||兑现to cash a cheque
yg+IkQDf4U }EedHS Ueg N-n !(]dz~sM 清理票款to clear a cheque
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:\p+ 保证兑现to certify a cheque
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j 填写支票数额to fill up a cheque
m/<F 5R KM6N'x ^z 9o`7Kc/g JIP+ !2 支票上划线to cross a cheque
K(Q]&&< ia^%Wg7 M<Wn]}7! o4/I1Mq 开发支票to make out a cheque
5i4V 5N>3 AvrL9D c:llOHA xI@$aTGq 签发支票,开立支票to draw a cheque||to issue a cheque
0eqi1;$b] Xb=2/\}|f &SjHrOG? 5PGlR!^ 透支支票to overdraw a cheque
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s] *gd?>P7\0 !EX?m }7 背书支票to endorse a cheque
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Ns5 .# 6n MegE--h 请付票款||清付票款to pay a cheque||to honour a cheque
@e!Zc3 't|Un G cBLR#Yu;O5 la\zaKC;> 支票退票to dishonour a cheque
UCn*UX MX!u$ei SZ5O89 Fl_dzh,E 拒付支票to refuse a cheque
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G? *xE"8pN/ eVw\v#gd 拒付支票to stop payment of a cheque
gDQkn {T.% [=F>#8= Pz]bZPHn 1B)Y;hg6& 提示要求付款to present for payment
=tr1*s{ `z|=~ M.ZEqV+k $!YKZ0)B'0 见票即付持票人payable to bearer
-{X<*P4p Sl3KpZ E rop9T1 AbUDn\0$ 支付指定人payable to order
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@%R 已过期||无效out of date||stale
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请给出票人R/D||refer to drawer
%55@3)V8Rf qbS'|--wH v5(q)h slU 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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! C=fsJ=a5; 文字与数字不一致words and figures differ
$/u1chf Ho3dsh) wgCvD e8$l0gzaD 支票
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$o]r]#B+ 时间已过account closed
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}10\K 更改处应加盖印章alterations require initials
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x&'o ]Y 时间已过effects not cleared
KX!i\NHz v @:~mwy FY$fV"s Rv=DI&K%n 停止付款payment stopped
>D 97c|?c g3Z:{@m puOC60zI pD"YNlB^ 支票毁损cheque mutilated
fX_#S|DlSG [`d$X^<y; `>s7M.|X yQ9ZhdQS 汇款||寄钱to remit||to send money
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#QGZ> ;x-(kIiE 2K;#Evn'j 寄票供取款||支票支付to send a cheque for payment
P''X_1oMC 'l~6ErBSg L'lF/qe^ *I0Tbc
O 寄款人a remitter
PocYFhWQ` Mi ; glm b/t P.djd$# 收款人a remittee
,|+Gls SyO79e*t f/,tgA 3 t)v%S|k 国外汇票foreign Bill
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bLqy!QE #O~XVuvF0 国内汇票inland Bill
cq*=|m0}Z 5o#Yt } VEq:^o. Bn?:w\%Ue 跟单汇票documentary bill
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41t(i 1j0 -9Kg' ;#TaZN @b2`R3}9R 空头汇票accommodation bill
- hzjV| SHD^}?-| *XbI#L%> +R6a}d/K 原始汇票original bill
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dnf 7 :~zv t 改写||换新票据renewed bill
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w\w(U 即期汇票sight bill||bill on demand
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-Xz&}QA …days after date||…days after date…日后付款
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?z_0 >O7~h[FN ]3B %8 |.P/:e9 …months after date||…months after date…月后付款
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9!U@"~yB 见票后…日付款…days after sight||…days sight
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0T# Bfr'Zdw C`V)VJM ^V3v{>D> 见票后…月付款…months after sight||…months sight
\}_Yd8 M+`Hg_#Q tNIlzR- X"q!Y#) 同组票据set of bills
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(,; 单张汇票sola of exchange||sole of exchange
is?2DcSl5 !@A#=(4R4 Y+~g\z-]c ;WU<CKYG* 远期汇票usance bill||bill at usance
v4Ga0]VN$8 _qXa=|}V. v$wBxC
Y x3pND 长期汇票long bill
"YU{Fkl#j SC &~s$P; <spZ! #o J;$N{"M 短期汇票short bill
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逾期汇票overdue bill
EGq;7l6u&? o>/O++7R a M$Zo.Bl$( AJ^#eY5 宽限日期days of grace
)yK[ Zb[ f.B>&%JRZ RW$:9~ 'b*%ixa 电汇telegraphic transfer (T.T)
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~6zYJ2 邮汇postal order||postal note (Am.)||post office order||money order
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3U`l CSPKP#,B0[ 本票promissory note (P/N)
6 15s5ZA 9`//^8G:= OS|> t./U ^D`v3d 押汇负责书||押汇保证书letter of hypothecation
P|tNL}2`; k67a'pmyJ ig LMv+{ ^ci3F<?Q= 副保||抵押品||付属担保物collateral security
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SX8C jOpcV|2 )Or.; D?yG+%&9 担保书trust receipt||letter of indemnity
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|SK`U 承兑||认付acceptance
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OL9b Z+j\a5d?, 单张承兑general acceptance
=0;}K@(J 2&c9q5.b uXDq~`S hQ6a~?f 有条件承兑qualified acceptance
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K 附条件认付conditional acceptance
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wxVl)QL OouPj@r 8t@p@Td| P0H6mn* 部分认付partial acceptance
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