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。
'T8W!&$ 会计报表statement of account
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l.+yn91%> jZ*WN|FK? 19UN*g3( 往来帐目account current
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Ba9y g(E"4M@t! +&=?BC}L9^ 现在往来帐||存款额current accout
CH#k(sy r'7LR v6=-g$FG YN/}9. 销货帐account sales
ipE]}0q MXtkP1A` ~+6Vdxm 2?q(cpsN 共同计算帐项joint account
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**X K }$&:nao 未决帐项outstanding account
q(M:QWA q e^1uVN k@mVxnC w n|]{Ww35 贷方帐项credit account||creditor account
{FO$yw=> uBrMk 2}U!:bn( eOT+'[3" 借方帐项debit account||debtor account
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_>N`S 应付帐||应付未付帐account payable
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mF-c *iA4:EIP [^YA=Khu Y"g.IK`V 应收帐||应收未收帐account receivable
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9, J Yb}Zw; l! bv^ yY).mxRN 新交易||新帐new account
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j"ruZ B=f,QU /# NYi,<{X 未决帐||老帐old account
nAJdr*`a,5 w*9br SK \c,pEXG bPKOw< 现金帐cash account
>R,'5:Rw QF2q^[>w6 |KI UgI YIhm$A"z0" 流水帐running account
!%(h2]MQ VSX@e|Nj SMr13%KN/ Jb_1LZ)] 暂记帐||未定帐suspense account
ZFm`UXS B;6]NCxD 75T_Dx(H Z6C=T;w 过期帐||延滞帐overdue account||pastdue account
m0w;8uF2UV y;cUl, :v UB`ToE|Ii IA zZ1#/3 杂项帐户sundry account
uE/T2BX* r;>+)**@vl rHge~nY< /hrT 详细帐单||明细表detail account
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y) h5_G4J{1 呆帐bad account
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b'8F P;[OWSR[d 620%Z* s'aip5P 会计项目title of account
Qp,DL@mp>8 2aZw[7s >Hb^P)3 '+>fFM,*B 会计薄||帐薄account-book
g>0XxjP4 [S]S^ej*8 thi1kJ`L ^mWybPqx 营业报告书||损益计算表account of budiness||business report
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JWF ]r!>{ 借贷细帐||交验帐account rendered
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ez 明细帐account stated
yH 9!GS# &;,,H< p z{"2S=" c3*t_!@oC 与…银行开立一户头to open an account with
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# u cwnA r)9Dy, 与…银行建立交易to keep account with
n~V4nj&_T 02`$OTKz G&xo1K] UtB6V)YI 继续记帐to keep account
|{*}| ,/&'m13b/L 5J)=} e do-ahl, 与…有交易to have an account with
P&d"V< .x`M<L#M( \l"&A "\Egs)\ 作成会计帐||有往来帐项to make out an account with
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C3hv* Xtz-\v#0o' 清算||清理债务to make up an account
kg][qn|>J] N"/-0(9[ &zQ2M#{82 9][(Iu]h7 清洁帐目||与…停止交易to close ones account with
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Mqb 结帐to close an account
y-p70.'{U $@d9<83= 4Wy<?O2 QB:i/9 清理未付款to ask an account||to demand an account
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RsU3Gi_Zdz 结清差额to balance the account with
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F3 E^GHVt/. 清算to settle an account||to liquidate an account||to square an account
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e 审查帐目||监查帐目to audit an account
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e*(b 检查帐目to examine an account
nA|.t[v KZ!3j_pKy ZYf2XI(_" ug{R 3SS 转入A的帐户to charge the amount to As account
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'CM s[8@*/ds hYQ_45Z*? 以计帐方式付款to pay on account
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^ ?[*0+h`en k3+e;[My+ 代理某人||为某人on ones account||on account of one
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_:- izKfU?2]X@ 为自己计算||独立帐目on ones own account
X7,PEA O62b+%~F @&D?e:|!U |uW:r17 由某人收益并负风险on ones account and risk||for ones account and risk
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N ( 9%*wb`& #fj/~[Ajv 由某人负担for ones account||for account of one
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] 8/z3=O& }F+zs*S 按某人指示||列入某人帐户by order and for account of one
0l;<5 _"4xKh) OD Ur .^$YfTabq 列入5月份帐目for May account
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'j: 编入某中帐项下to pass to the account of||to place to the account of
H:p Z-v* B\g]({E pT?Q#,fh x{NX8lN 寄出清算书to send in an account||to send in render an account
RzhWD^b B syip; ; Ll MpS<2NO [ofqGwpDG 支票薄cheque book
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cX 1 nvTce 支票陈票人cheque drawer
Q-#$Aa kt4d;4n S osj$9E $,xnU.n 持票人cheque holder
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@7 3D9!M- MxzLK%am P;PQeXKw 不记名支票cheque to bearer||bearer cheque
]nhr+;of/- kj+#TnF- zi~5l#I $8l({:*q0 记名支票||认人支票cheque to order
y/V%&.$o= g+-;J+X8 Ifk#/d 5>J=YLq 到期支票antedated cheque
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T g<*BLF 未到期支票postdated cheque
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o& E2# 保付支票certified cheque
Y-ux7F{=z N8KQz_]9I fAZiC+ iVB^,KQ@ 未获兑现支票,退票returned cheque
s<x1>Q7X~ /S:F)MO9 )m3q2W M.h`&8 横线支票crossed cheque
@?C#r.vgp bbxLBD' J==SZ v ,(a5 @H$f 普通横线general crossing
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lG;jB P#v*TD' 特别横线special crossing
)a}"^1 {f9{8-W<u ~-a'v! ]0D}T'wM 空白支票blank cheque
u6:pV.p Qy#)Gxp $o@R^sJ \qsw"B*tv` 失效支票,过期支票stale cheque
Es 5 c= UU" \3Oij^l0 eUS 普通支票open cheque
AvR2_ Y}6n]n;uR =Nz0.: fIoIW&iy 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
EoX_KG{ Dc~,D1xWj #G9 adK5 v;{{ y- 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
^EVc 95|Z A5#y?Aq P`U<7xF~ ryO$6L 支票换现金||兑现to cash a cheque
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清理票款to clear a cheque
{>0V[c[~ 89o)M5KQ ,1Qd\8N9 '%v#v 3' 保证兑现to certify a cheque
N132sN2 _RMQy~&b EjEFg#q hwnx<f ' 填写支票数额to fill up a cheque
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,xJrXPW ~Pk0u{,4XQ 支票上划线to cross a cheque
!- C' } ETv9k g 5IVksg zH)_vW 开发支票to make out a cheque
D)='8jV7 \zXlN e^).W3SK] Hr;h4J 签发支票,开立支票to draw a cheque||to issue a cheque
B\j~)vg vnX )"@t6. toa-Wa{ 透支支票to overdraw a cheque
ic6L9>[ #*q2d .R44$F WoL9V"] 背书支票to endorse a cheque
>AD=31lq }|8*sk#[ L3y5 a?G (VHND%7P 请付票款||清付票款to pay a cheque||to honour a cheque
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?`sy%G cErI%v}v0 Dxx;v .$ 支票退票to dishonour a cheque
\Z5+$Ij Xer@A;c H;_yRUY9 f%^'P"R 拒付支票to refuse a cheque
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V] X\GM/A O?K./So& 拒付支票to stop payment of a cheque
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mE$dO3 ryD%i"g< gzfb zt}? 提示要求付款to present for payment
J2Et-Cz 1 ~2%3FV^ DMgBcP 10N,?a 见票即付持票人payable to bearer
]Bu DaxWN tFU;SBt8Ki ?#[)C=p]z &/F_*=VE 支付指定人payable to order
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=CFV# ~@c-* 已过期||无效out of date||stale
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ria to3?$-L xe:' 8J6L wz#[:2 请给出票人R/D||refer to drawer
s"mFt{Y L=A\ J^% tjzA)/T,4 a+(j?_FyI 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
}5S2p@W) +t\^(SJ6 p]f&mBO* 2;(W-]V? 文字与数字不一致words and figures differ
;w6s<a@Zh c8Pb w!,QxrOV~ c>MY$-PD 支票
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G.jQX'%4QG 时间已过account closed
?MZ:_'2p <c%n?QK{ g5}7y\ (&Q)EBdm 更改处应加盖印章alterations require initials
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.ev\M0Dt 时间已过effects not cleared
mTd<2Hy Q;gQfr"c7 x-~-nn\O HTNA])G 停止付款payment stopped
6Kht:WE &t[|%c*D& Qx.jCy@ sFx$>:$ 支票毁损cheque mutilated
iPFL"v<#J (4ZLpsbJ 'wE\{1~_[+ Ar~{= X 汇款||寄钱to remit||to send money
"'aqb~j^ KZ\dB;W<| S~&\o\"5 ^Ezcy? 寄票供取款||支票支付to send a cheque for payment
{{zua-F R#fy60 c,AZ/t XPVV+. 寄款人a remitter
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V<W02\Hs 收款人a remittee
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oxVvG{ |+mOH#Aty g5<ZS3tQ 国外汇票foreign Bill
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v Jmy)J!ib* o3= .T+B xO gq-@` 国内汇票inland Bill
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跟单汇票documentary bill
CH#kvR2 KMe.i' =%)}) )_F(H)* 空头汇票accommodation bill
lk~dgky@ gm}C\q9 -MUQ\pZ |'@V<^ GR 原始汇票original bill
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i< +}\29@{W 8|Q4-VK<! D~7%};D[ 改写||换新票据renewed bill
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94 即期汇票sight bill||bill on demand
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%X[ @ikUM+A { a\Tr!Be, V9gVn?O0 …days after date||…days after date…日后付款
-^y1iN'D *SXSF95 QM7[ O]@ fg< (bXC …months after date||…months after date…月后付款
d7\k gh ]+FX$+H/A0 &~42T}GTWG MQjG<O\ 见票后…日付款…days after sight||…days sight
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Gr|BLl EF0Pt :R{x]sv es{cn=\s 见票后…月付款…months after sight||…months sight
,WzG.3^m ,d3Q+9/ hw7~i '[ @F% 同组票据set of bills
[`cdlx?Eh o8iig5bp KC#kss <e$5~Spc 单张汇票sola of exchange||sole of exchange
!XkymIX~O. \IO$+Guh Q|6Ls$'$ @G7w(>_T3 远期汇票usance bill||bill at usance
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$@5%5 )R8%wk?2 长期汇票long bill
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&_$V@S (R9QBZP5 短期汇票short bill
5B8V$ X A%.J%[MVz w++B-_ pE$|2v 逾期汇票overdue bill
HTR "mQ +9Xu"OFm Kx(76_XD V=G b>_d 宽限日期days of grace
'-$))AdD GhSL%y #rSasucr .rt8]% 电汇telegraphic transfer (T.T)
"#_)G7W+e 94Kuy@0:+ !D.= 'V [q0_7 邮汇postal order||postal note (Am.)||post office order||money order
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3{#%t + 1E?He:iQ 本票promissory note (P/N)
GoGohsj {[YqGv=fF BLl%D c,3'wnui 押汇负责书||押汇保证书letter of hypothecation
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3 副保||抵押品||付属担保物collateral security
JLFFh!J j?d;xj >o0&:h|>$' .(P@Bl]XJ 担保书trust receipt||letter of indemnity
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3DT 2|T|K?R^ 承兑||认付acceptance
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-{+}U l`~a}y "n I>YtWY|ed 单张承兑general acceptance
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rA1zyZlz Q%X:5G? 6.`} &E kB$,1J$q 附条件认付conditional acceptance
$~w@0Yl 0,"n-5Im RJ=c[nb +7lRP)1R 部分认付partial acceptance
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