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。
^xk'Z 会计报表statement of account
xN'I/@ kb %B?=q@!QWn RT8 ?7xFc *qpSXmOz 往来帐目account current
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b\,+f n {Y1Ck5 现在往来帐||存款额current accout
EKN~H$. (^>J&[= K:WDl;8(d 62NsJ<#> 销货帐account sales
N6TH}~62} /g.U&oI]D o5)<$P43 iU:cW=W|M\ 共同计算帐项joint account
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8RHUeRX HK%7g z0Z%m@ 未决帐项outstanding account
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kX 贷方帐项credit account||creditor account
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3@`YS rSNi@; HE\K@3- u]G\H!WkQ 借方帐项debit account||debtor account
4 H&#q> U%/+B]6jP 4I(Xy]wm BL4-7 应付帐||应付未付帐account payable
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yxE 7PF%76TO Y\hBd$lQ~ DIUjn;>k8 应收帐||应收未收帐account receivable
bs1Rvx1:J% :MDKC /mC IUct *n"{J(Jt` 新交易||新帐new account
#,v{Ihn Ht&YC<X -%4,@
x` +W+|%qM,\ 未决帐||老帐old account
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W!(LF7_! XB5DPx uvS)8-o&F 现金帐cash account
BD7Ni^qI$ Vf1^4t n._-!
WI >`D:-huNeE 流水帐running account
ijU*|8n{> {(?4!rh Jfl!#UAD|n K"@M,8hb 暂记帐||未定帐suspense account
j_7mNIr AkiDL=;w {+ b7sA3 r:TH]hs12+ 过期帐||延滞帐overdue account||pastdue account
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hs 3HK\BS 杂项帐户sundry account
PeEj&4k 6D_D' ;o MnW+25=N ( &x['IR 详细帐单||明细表detail account
X#;bh78&- Yu2Bkq+ P{^6v=8) Z;)%%V%o 呆帐bad account
B4 }bVjs IV)j1 18:%~
>.! y1L,0 ] 会计项目title of account
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!g3 \Y}8S/] 会计薄||帐薄account-book
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X)3!_ ;t`&n['N> 营业报告书||损益计算表account of budiness||business report
9=2$8JN=(l m&yJzMW| sCHJ&>m5- y:l\$pGC% 借贷细帐||交验帐account rendered
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J5jvouR $PHvA6D 明细帐account stated
=_u4=4 t\ewHZG" jW@Uo=I[ du^J2m{f 与…银行开立一户头to open an account with
bA->{OPkT @f_+=}|dc Hj,A5#|=J tIgN$BHR> 与…银行建立交易to keep account with
b|W=pSTY N] sAji* %84rL?S *;*r8[U}q 继续记帐to keep account
HHsmLo c4 4{`{WI{ +K4}Dmg Ph>%7M% 与…有交易to have an account with
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sLQ^F [ibu/W$ &.?'i1! 作成会计帐||有往来帐项to make out an account with
ea')$gR d/DB nZN <UQbt N-B\ C~iL3Cb 清算||清理债务to make up an account
CzEd8jeh7 kPLxEwl /I0%Z+`= Y0-n\| 清洁帐目||与…停止交易to close ones account with
Jg|XH
L) Jz e:[MYS R*2E/8Ia [HZv8HU| 结帐to close an account
.0]<k,JZZ k+pr \d ~ ^.NU|NQi' ,nDaqQ-C!! 清理未付款to ask an account||to demand an account
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={p 81Z) eO# JnM["Q=` 结清差额to balance the account with
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z '&%( 清算to settle an account||to liquidate an account||to square an account
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~}~% 审查帐目||监查帐目to audit an account
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Yl,S, Qn)a/w- 检查帐目to examine an account
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0 YGCL2Y 转入A的帐户to charge the amount to As account
n8ZZ#}Nhg ExL0?FemWV q6V>zi \n|EM@=eE 以计帐方式付款to pay on account
CN8Y\<Ar Vb]=B~ ^` $C$V%5aA JO6)-U$7UG 代理某人||为某人on ones account||on account of one
ok\vQs(a z/@slT aE$[52 @O^6&\s> 为自己计算||独立帐目on ones own account
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由某人收益并负风险on ones account and risk||for ones account and risk
"n5N[1bk dn$!& <&g,Nc'5C EaY?aAuS: 由某人负担for ones account||for account of one
0rs"o-s< V#gK$uv ^KT Y? $1L>)S 按某人指示||列入某人帐户by order and for account of one
L2i_X@/ uGK.\PB$ =|y9UlsD E,x+JeKV 列入5月份帐目for May account
r1{@Ucw2 u.m[u)HQ +.b,AqJ/ FxWS V| Z 编入某中帐项下to pass to the account of||to place to the account of
LxSpctiNx 9ZsVy Q1I6$8:7 a:OQGhc= 寄出清算书to send in an account||to send in render an account
:zke %Yx qvKG-|j RmeD$>7 k:#!zK} 支票薄cheque book
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+YKi, 1POmP&fI( 持票人cheque holder
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}Gm>`cw- eFTpnG 不记名支票cheque to bearer||bearer cheque
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I ,,&*:<Q 记名支票||认人支票cheque to order
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到期支票antedated cheque
qYjce]c r4XK{KHn JPc+rfF 0y" $MC v 未到期支票postdated cheque
FxtQXu-g DJXmGt] 3G)#5Lf< Yz/md1T$ 保付支票certified cheque
5j<mbt} rb2S7k0{ 9N%We|L,c 5T_n %vz 未获兑现支票,退票returned cheque
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q* 'KS,'% EyD=q! ZVZ ['X]R:3h 横线支票crossed cheque
F3v!AvA| [#<-ZC#T* 8>2.UrC &I+5 普通横线general crossing
MSQEO4ge !*F1q|R fo*2:?K& w;[NH/A^a 特别横线special crossing
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]=\N: g2LM_1\ (>UZ<2GPL %Q__!D[ 空白支票blank cheque
|"X*@s\' p*R;hU uB]7G0g: ~:rl=o } 失效支票,过期支票stale cheque
Z58X5" 67JA=,EE fnjPSts0 IXMop7~ 普通支票open cheque
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k *KZYv=s,u ?yrX)3hyH =1FRFZI!j 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
v}}F,c(f &=@IzmA 8O5s`qKMYT
acajHs 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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k_L7 kvpt 9|^2",V ~WeM TXF>y 支票换现金||兑现to cash a cheque
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zWuE3 Go`vfm"S *.ll<p+(- 9tU]`f 清理票款to clear a cheque
oA7tEu X[-xowE- @wGPqg LiC*@W 保证兑现to certify a cheque
|IeTqEu9 Avge eJi 0#7>o^2 YquI $PV _ 填写支票数额to fill up a cheque
-P(efYk !hA-_ MD}w Y><C !j8FIY'[ 支票上划线to cross a cheque
@+&LYy72 P>y@kPi m<<+ A]_7}<<N 开发支票to make out a cheque
2 ~dE<} e[{0)y>= S*,17+6dV +RHS!0 签发支票,开立支票to draw a cheque||to issue a cheque
+C^nO=[E -mbt4w z 4e7PW| aG-vtld 透支支票to overdraw a cheque
3<e=g)F $!-yr7 lne|5{h ]vB$~3|| 背书支票to endorse a cheque
XnH05LQ WJ]T\DI Oz75V|D WqR&&gz 请付票款||清付票款to pay a cheque||to honour a cheque
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q B5,N7z34F H-!,yte 支票退票to dishonour a cheque
+i6GHBn~J .o6Or:L 4V"E8rUL( 3#n_?- 拒付支票to refuse a cheque
xf'V{9* Ex.yU{|c `{8K.(])s! FBG4pb9=~ 拒付支票to stop payment of a cheque
b35fs]}u-6 #]-SJWf3 fQ7V/x! \Zb;'eDv 提示要求付款to present for payment
nF}vw |r>x QDZWX`qw{ -D<< kra 44J]I\+ 见票即付持票人payable to bearer
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PC]%:L" 支付指定人payable to order
),_@WW;k S0$8@"~= 9FF0%*tGo @s*-%N^:[L 已过期||无效out of date||stale
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V ; cNv\t D2#ZpFp"h >:SHV W 请给出票人R/D||refer to drawer
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d Xa[.3=bV? y4yhF8E>;U )',R[|< 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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:H rDtY[ SV4E0c> 文字与数字不一致words and figures differ
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O8{k gE-tjoJ 支票
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KA5v +~ 时间已过account closed
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YsZ,GE "37lx;CH 更改处应加盖印章alterations require initials
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hXw]K" |*Yr<zt A.F%Ycq '$Dn
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2F[ q). E#RDqL*J LG0;#3YwH E#34Wh2z 停止付款payment stopped
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lkEfn 'd0~!w 支票毁损cheque mutilated
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D 2YL?,uLS qw301]y 汇款||寄钱to remit||to send money
g@Z))M+ bG"~"ipn% t|?ez4/{z |T /ZL! 寄票供取款||支票支付to send a cheque for payment
r wL`Czs 3m[vXr? k
rxo"WgD Z{.8^u1I 寄款人a remitter
UBKu/@[f@ o)|flI'vT &A/]pi-\ >~rTqtKd 收款人a remittee
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k8yEdi` OF>mF~ 国外汇票foreign Bill
z|uDy2 KM0ru j3oV+zZ49 lgAoJ[ 国内汇票inland Bill
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N e4$H&'b| iozt&~o 跟单汇票documentary bill
Rh2+=N<X E`JI>7 g'f@H-KCD D8Ic?:iX[ 空头汇票accommodation bill
eeg)N1\ R- wp9 ^ iU918!!N +QavYqPF 原始汇票original bill
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F 改写||换新票据renewed bill
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j ja'T+!k NYUL:Tp 即期汇票sight bill||bill on demand
;+_:,_ ~At7 +F[ Kn{4;Xk\ XX!%RE`M8 …days after date||…days after date…日后付款
GVr1`l 6wRd<]C l4YbK np] 2nObl'ec …months after date||…months after date…月后付款
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9TOQA .LZ?S"z$w 见票后…日付款…days after sight||…days sight
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$3 }K>d+6qk5 =s{> Fsm1 见票后…月付款…months after sight||…months sight
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Hd Q*cf( 同组票据set of bills
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Mv,zO5 2'Uu:Y^ 单张汇票sola of exchange||sole of exchange
U>SShpmZA @4C% +- E=Bf1/c\ {uFO/ 远期汇票usance bill||bill at usance
"{xrL4BtC MJ)RvNF ">nxHU DfD&)tsMQ 长期汇票long bill
!|uWH hfB%`x#akQ {TROoX~H? MchA{p&Ol 短期汇票short bill
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' G.B2(' Rv>-4@fMJ 逾期汇票overdue bill
Ne!lH@ql RP|`HkP-2 ue"~9JK. = svN#q5s 宽限日期days of grace
G*MUO#_iuh 8Fh)eha9f 1&OW4_ u#~RkY7s 电汇telegraphic transfer (T.T)
|e&\<LwsP _f,C[C[e& r5/0u(\LB 9*wK@yEl 邮汇postal order||postal note (Am.)||post office order||money order
\@zHON( HiFUv>,u H?Wya.7 %1L,Y
本票promissory note (P/N)
(CL%>5V 'LC1(V!_j j (d~aqW r6qj7}\ 押汇负责书||押汇保证书letter of hypothecation
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$:~Rek JbbzV> "sCRdx]_ 副保||抵押品||付属担保物collateral security
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@5QP$. _VN?#J)o A)!*]o>U 担保书trust receipt||letter of indemnity
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gE7e|+ ?l )[7LR4 承兑||认付acceptance
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4+5\X SH$PwJ U t:Q*gWRh 单张承兑general acceptance
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@. fr3d WT=;: j <'*LRd$1 有条件承兑qualified acceptance
o.!Dq7R KpGhQdR# eMsd37J
CTa57R 附条件认付conditional acceptance
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pZAc t~XN}gMxw 0e4{{zQx ##*3bDf$-5 部分认付partial acceptance
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