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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会计报表statement of account
YjaEKM8* [>+R|;ln VN!`@Ci/ EC(,-sz\Z 往来帐目account current
-6lsR :pj00 wh4ik`S 1 A9Cq(L_H 现在往来帐||存款额current accout
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Ff ~ [L4,q Bk,:a, 0/{$5gy& 销货帐account sales
| R MIV 2R9AYI Gx Z'" x x'IVP[xh`A 共同计算帐项joint account
&+V6mH9m@ >YP6/w,e irj{Or^k %04N"^mT'~ 未决帐项outstanding account
=`RogjbP DUBEh@ O ?`=<W/R /{Ff)<Q.Z 贷方帐项credit account||creditor account
8!8 yA b[5$$_[ /^_~NF# .m--#r 借方帐项debit account||debtor account
lmmB =F Gk~QgD/Pix ee7#PE]} CjtBQ5 应付帐||应付未付帐account payable
JjBG9Rp{ 0\fV'JDOR CeL`T:]r j7L uN 应收帐||应收未收帐account receivable
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J7q ( b4TZnO mOiA}BGw 新交易||新帐new account
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16tW =W+ h.? 未决帐||老帐old account
)6K Q"* Djv0]Sm^! nR%ASUx:Y ;F>$\"aG 现金帐cash account
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|)+W; 流水帐running account
"9mVBa|Q Gyo[C98 j_=A)B? y2"PKBK\_ 暂记帐||未定帐suspense account
cJb.@8^J ^ ]nnvvp 8GRp1'\Hi AH*{Bi[vX 过期帐||延滞帐overdue account||pastdue account
4k}3^.# E0F8FR' $bf&ct*$h Gk"o/]Sf 杂项帐户sundry account
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of: NO(^P+s uJBs 3X p]/qf\E 详细帐单||明细表detail account
x3./ 5U%J,W @|e4.(9A N?Wx-pK 呆帐bad account
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^]x%z*6 会计项目title of account
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3-A 2Fi~GY_ {2|[7oNT6 会计薄||帐薄account-book
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? ->BGeP_=| HC%tJ:G ;m/h?Y~ 营业报告书||损益计算表account of budiness||business report
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Qp$L$ ,r=9$i_ 借贷细帐||交验帐account rendered
;$`5L"I5$ =[N=mC iD;pXE{2s% ].=~C"s,a 明细帐account stated
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9(<}z 与…银行开立一户头to open an account with
K-_XdJ\ #hp7@ Tu 3YKJN4 kIC$ai6. 与…银行建立交易to keep account with
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whcZ.8 继续记帐to keep account
Q9i&]V[` ?L%BD7 OouIV3 (D.B'V#> 与…有交易to have an account with
&dH[lB Ofx] A"SF^p 9<e%('@[ 作成会计帐||有往来帐项to make out an account with
~CtLSyB 2HNAB4E &oz^dlw j_(DH2D 清算||清理债务to make up an account
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Z Z<yLu'48)A lQ8h -Tz |41NRGgY 清洁帐目||与…停止交易to close ones account with
|)Q#U$ m K@f@vyw] D]?eRO9' 2bs={p$}a 结帐to close an account
O(R1D/A[ A^2n i=b %Tv2op v)f;dq ^z- 清理未付款to ask an account||to demand an account
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R`"Nk 结清差额to balance the account with
g3Xa b Nv~H797B H|.cD)&eYy {4y#+[ 清算to settle an account||to liquidate an account||to square an account
>=6 j: IjPCaH.:t &Hi;> 9hTzi+'S 审查帐目||监查帐目to audit an account
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检查帐目to examine an account
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es}n: 转入A的帐户to charge the amount to As account
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sQXj?5! 以计帐方式付款to pay on account
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7U +F4SU(T A<U9$"j9J Z1y=L$t8 代理某人||为某人on ones account||on account of one
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为自己计算||独立帐目on ones own account
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J Pm/Rc 由某人收益并负风险on ones account and risk||for ones account and risk
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={ h]jy):9L ?/1Eu47 1PUeU+ 由某人负担for ones account||for account of one
@OGHS}-\ rizWaw5E!8 IZs NMY Fd;%wWY.zm 按某人指示||列入某人帐户by order and for account of one
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t/ 列入5月份帐目for May account
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/z`) vACJE 编入某中帐项下to pass to the account of||to place to the account of
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J @#2KmM~I va[r~ 寄出清算书to send in an account||to send in render an account
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S@ XM57 UG d#CAP9n;' 支票薄cheque book
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.NH- fZavZ\qU E*"oA1/I 支票陈票人cheque drawer
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ag'h 持票人cheque holder
LaX<2]Tx: #Dp]S,e >zo_ }A! ~0Z.,p_ 不记名支票cheque to bearer||bearer cheque
M.9w_bW]#D tF:AqR:(~ Z 5 Xis"j a];1)zVA6 记名支票||认人支票cheque to order
kfgkZ"9 9/JBn uQYenCNXS UuCRQN H 到期支票antedated cheque
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~ 7hhv/9L1 q.bxnta" 未到期支票postdated cheque
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t(s4 PYiO l 8osP$"/o v Q51-.g 保付支票certified cheque
[nf5< }`y%*-- :3[;9xCHj 5KTPlqm0qF 未获兑现支票,退票returned cheque
Dn#^-,H @rS(3wu_& p$}/~5b}4 t=fr`|! 横线支票crossed cheque
_%u t# ~3)d?{5 7/K L<T9@ 89j*uT 普通横线general crossing
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l W~FU!C?] 特别横线special crossing
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Ev 3oV2Ek<d 空白支票blank cheque
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?$U f!F5d1N &crR nv? A8g_BLj!e 失效支票,过期支票stale cheque
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}G/x*N yL %88,/ .{-X1tJ7 X\kWJQ: 普通支票open cheque
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b+qLh&? -O\fy! ~UHjc0 Dutc#?bT 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
;I*N%a TK <{j;']V; $/
g<h {Wndp% 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
t'Zv)Wu1E mWUd-| Ul sL,|+>7T^M "wCx]{Di 支票换现金||兑现to cash a cheque
-f*5lkO EQQ@nW{; Zs8]A0$ 2f1Q&S 清理票款to clear a cheque
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^O] kgI8PybY 保证兑现to certify a cheque
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^'QHWP Q5A,9ovNZ -hq^';, S LNq%7apx 填写支票数额to fill up a cheque
4C )sjk?m 8@b`a]lgrd hiv {A9a? $)~ :H- 支票上划线to cross a cheque
{pdPp|YDZ- wp83E, 5gkQ6&m L={\U3 __k 开发支票to make out a cheque
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g zG{jRth {Us^4Xe 签发支票,开立支票to draw a cheque||to issue a cheque
f^KN8N e.^?hwl #^yOW^ =oM#]M'G+( 透支支票to overdraw a cheque
OT(0~,.GJ Q}cti/ | UB)q5I &8yGV i 背书支票to endorse a cheque
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4 X{(?p=] (P=WKZMPN 请付票款||清付票款to pay a cheque||to honour a cheque
JH u>\{ 8V ZpMv16 \ueCbfV!Z4 KYwUkuw) 支票退票to dishonour a cheque
6(x53y__ }%AfZ2g;h .R#-u/6g( _q}Cnp5 拒付支票to refuse a cheque
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=a ?|pP&8r 拒付支票to stop payment of a cheque
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HK ^)GaVL^"5 d`C$vj 提示要求付款to present for payment
h?$J;xn m9\"B3sr cr|]\ :>Bk^" 见票即付持票人payable to bearer
+>%51#2.Q {'[VL;k +0j{$MPZ U&=pKbTe 支付指定人payable to order
N8k=c3| "5z@A/Z/ N=7iQ@{1 oO`a {n- 已过期||无效out of date||stale
8 R7w$3pp\ x %9Ca)r?} dG8mE&$g ?m+];SJk 请给出票人R/D||refer to drawer
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Z E:k]Z 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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文字与数字不一致words and figures differ
B/qN1D]U. <}h<By) M X?UmQ' A.@wGy4 支票
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Nd_A8H,&B 时间已过account closed
n~BQq-1 ){z#Y#]dP )db:jPkwd aMxj{*v7 更改处应加盖印章alterations require initials
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cHR*. V6_5v+n q*,HN(&l? 6uKth mr 停止付款payment stopped
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| v.d R,["w98a e==/+ 支票毁损cheque mutilated
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Rx/ FV7'3fIa $T:;KcW) !.MbPPNp 汇款||寄钱to remit||to send money
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bWl `QRXQ c n[r1h=?j3 寄票供取款||支票支付to send a cheque for payment
GUD]sXSj tS5J{j>T *GY8#Az F(Zf=$cx 寄款人a remitter
g.blDOmlc BzH0"xq^ rZ5xQ#IA | oM` 收款人a remittee
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XtjT 国外汇票foreign Bill
i `p1e5$ BFP@Yn~k 6[RTL2&W %K8YZc(& 国内汇票inland Bill
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W#Km n@h$V\&\iM .@EzHe ^W 跟单汇票documentary bill
|+JO]J#bc B0p;Zh ]B8iQr-! 0bJT0_ 空头汇票accommodation bill
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3 原始汇票original bill
xluAjOQ6 m@*aA}69 '@WBq!p 5 8L@:>" 改写||换新票据renewed bill
0)\(y yw%ES pFiE2V_aS 7bE`P[ 即期汇票sight bill||bill on demand
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O'^AbO=, aO ?KRn hCc%d$wVk …days after date||…days after date…日后付款
p[%~d$JUq W> Pcj EI F3$8l[O_ 38l:Y" …months after date||…months after date…月后付款
y?3u6q++ vl}}h%BC _Gb7n5p bO6cv{>x 见票后…日付款…days after sight||…days sight
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)KX /:BC<]s 见票后…月付款…months after sight||…months sight
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L7+ jJ@@W~/)B 同组票据set of bills
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DIvxut 单张汇票sola of exchange||sole of exchange
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<{ kDE:KV<"c 8Jp?@qt=$ z5<&}Vh;P 远期汇票usance bill||bill at usance
Po\+zZjo Kuk@x.~0m }095U(@ 9n\v{k= 长期汇票long bill
\MmB+'f&R VzcW9'"# &@2`_%QtA MC B2 短期汇票short bill
kZ:~m1dd 6OQ\f,h@ G&M)n*o TC:t!: 逾期汇票overdue bill
f_hG2Sk ~aL?{kb+ Tn38]UL 91T[@p 宽限日期days of grace
s>>lf&7 H66~!J0;a `sRys oW C8:y+pH_U; 电汇telegraphic transfer (T.T)
:4"b(L Nk F2'Z{$+ ;D[I/U O7,:-5h0 邮汇postal order||postal note (Am.)||post office order||money order
Fy_~~nI0 x^pHP|<3` tf9a- s }k8&T\V! 本票promissory note (P/N)
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W gvP.\,U 0=OvVU;P 押汇负责书||押汇保证书letter of hypothecation
eN<?rVZl k.H4Mf(4 ]U 1S?p J'lqHf$T 副保||抵押品||付属担保物collateral security
T=pKen/ u)P)r, e#tWQM3 lJ4/bL2I/ 担保书trust receipt||letter of indemnity
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=5A8 !/e8x;_ 承兑||认付acceptance
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L i`OaP$ 8RVeKnpXTV 单张承兑general acceptance
]#$rTWMl' #}'sknvM} 3HX-lg`0 #~qY%X 有条件承兑qualified acceptance
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4N+h/ 附条件认付conditional acceptance
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V sH)40QmO{ NUX2{8gs 部分认付partial acceptance
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