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。
<:!E'WT#f 会计报表statement of account
l{*m-u 5&; a ~YrQI-@ o|u4C {j &zd@cr1 往来帐目account current
k')H5h+Q= P*jiz@6 JMk2OK{0 |"PS e~ u 现在往来帐||存款额current accout
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f$M )Tieef*Q~ );T&pm:C> ALn_ifNh 销货帐account sales
ySI}Nm>&= a x)J!I18 pP#D*hiP-g ZeY|JH1 共同计算帐项joint account
Yecdw'BW? Rp;"]Q&b |)xWQ KzA q{Gh5zg5O 未决帐项outstanding account
5VpqDL~d s$zm)y5 Y}xM&% 8bQXC+bK 贷方帐项credit account||creditor account
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31Tg Qn|8Ic` * "uP*pR^ 借方帐项debit account||debtor account
TV0sxod6 RX%)@e/@
$0x+b!_l@ w#hg_RK(Jr 应付帐||应付未付帐account payable
t*; KxQ+'? Wuo:PX'/9 YcV^Fqi! =>lX brJ 应收帐||应收未收帐account receivable
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3_D dl3;A_ 2 -T;^T1
新交易||新帐new account
i#^YQCy ~ o2Z5,H gG@4MXq. GqNOWK2O 未决帐||老帐old account
XZ{rKf2 E24SD' |) :/%Y"0 `#w#!@s#@ 现金帐cash account
YM#MfL# T{^ P .I EHjy\+ Qd\='*:! 流水帐running account
OiXO<1'$ i-;#FT+Xc ,\X! :y~ j!NXNuy: 暂记帐||未定帐suspense account
Z9NND +."|Y3a [3qH?2& `R
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过期帐||延滞帐overdue account||pastdue account
A`JE(cIz3 q9p31b3
[B`4I }:YL'$:5! 杂项帐户sundry account
Z*f%R\u nSh~mP XN6$TNsD$ ,Y6]x^W 详细帐单||明细表detail account
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^Q'] JIw?]xa* z;P# T
iL.py, 呆帐bad account
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会计项目title of account
9d^m 7}2 $M4Z_zle) z/h]Jos t:V._@ 会计薄||帐薄account-book
hu} vYA7ZH t_xK?`` R`DzVBLl ~]RfOpq^w 营业报告书||损益计算表account of budiness||business report
64#Ri!RR} DnJ `]r 5,oLl {S' ,SNrcwv 借贷细帐||交验帐account rendered
[ dVBsi AaxQBTB ,wM}h VD@$y^!H 明细帐account stated
Jn d_cJ ]a AZ4?N.X? 7g]mrI@ h!JyFc
与…银行开立一户头to open an account with
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N) 6;:D!},'c yA"?Hv \o; oy#(]K3`O 与…银行建立交易to keep account with
i.7_ i78\" \-]tvgA~& #9r}Kr=P %i/|}K 继续记帐to keep account
OomC%9/=, -6I*k |%8T D&"lu*"tg m:`M&Xs& 与…有交易to have an account with
j!!s>7IZ ](Wa:U}Xs #BcUE?K*N bo90;7EK8 作成会计帐||有往来帐项to make out an account with
G1e_pszD{o E9I08AODS ,{S $&g* `?R{sNr. 清算||清理债务to make up an account
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清洁帐目||与…停止交易to close ones account with
=v::N\& 'Ca;gi !U o!~XYEXvUa \ +sa[jK 结帐to close an account
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A@<zqu -N^Ah_9ek *A8*FX>\F 清理未付款to ask an account||to demand an account
G%l')e)9Gq <_t]?XHB[ b(R.&X C{^I}p 结清差额to balance the account with
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R '{.4~: 清算to settle an account||to liquidate an account||to square an account
R\&z3<-S SE' |||B ]nebL{}5 -hm/lxyU 审查帐目||监查帐目to audit an account
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cMT:Ij]; :;hg :Q: N2}Y8aR~ 检查帐目to examine an account
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+u 3b0|7@_E |4pl}:g/Z B=n90XO | 转入A的帐户to charge the amount to As account
ulW>8bW& Pf%I6bVN9 'a JE+ Z?=o(hkd 以计帐方式付款to pay on account
fa/o4S< j}/).O R+K|K2" :NWIUN 代理某人||为某人on ones account||on account of one
Wp:vz']V d`flYNg4 ;8&/JS N M +HUy,@^Pa 为自己计算||独立帐目on ones own account
CP2wg . N;-%:nC qyVARy Iq,h}7C8' 由某人收益并负风险on ones account and risk||for ones account and risk
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E"G` XY? Cl 0L32sFy 由某人负担for ones account||for account of one
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*BM#fe `<v$+mG 按某人指示||列入某人帐户by order and for account of one
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s" ]v>[r?X#V 列入5月份帐目for May account
pi#a!Quf\ 1fIx@ :8/ 6dx@Y( >2),HZp^I 编入某中帐项下to pass to the account of||to place to the account of
0n2H7}Uq rf]z5; _fY9u2Y XMZ$AeF@ 寄出清算书to send in an account||to send in render an account
pnp8`\cIH 0$-|Th:o (91ts$jH C:^
:^y 支票薄cheque book
V*2*5hx 2TB'HNTFx GKF!GbGR@ x_<#28H! 支票陈票人cheque drawer
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.wnn QbSLSMoL 持票人cheque holder
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F{Yr8(UHA "0 %fR" 不记名支票cheque to bearer||bearer cheque
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=a=:+q g 记名支票||认人支票cheque to order
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?-3G5yy 到期支票antedated cheque
KTmwkZcfYD Uea2WJpX D'ZUbAh! wxJ"{(; 未到期支票postdated cheque
F|!=]A< Uy|!f]"? yk4py0xVl Ho(}_Q& 保付支票certified cheque
m;xa}b{(i nwfu@h0G @m%B>X28F <Pe'&u 未获兑现支票,退票returned cheque
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.S-.Mr :?z@T[- b W/T}FND r7}KV| M 横线支票crossed cheque
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5 <Tbl|9 ^e_uprZWm :iE`=( o 普通横线general crossing
1lA? 5: D_ej%QtB@ ]xb2W~ "^{Hta 特别横线special crossing
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A v5?)J91 +G!#
/u1 空白支票blank cheque
[z7]@v6b ,d.5K*?aI Ji=`XsV %M8Q6 失效支票,过期支票stale cheque
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* n++ak\ N^F5J pV:44 普通支票open cheque
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+* 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
d%q&[<'jf f`-vnh^+ tOk=m'aUK
\oGU6h< 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
wXdt\@Qr \7$"i5 "9*MSsU %g>k0~TRf# 支票换现金||兑现to cash a cheque
|KPNl\%ID u~'_Uqp tv`c"Pb aDLlL?r3 清理票款to clear a cheque
,PKUgL}w CSWA/#&8> QJx<1# ehe#"exCB 保证兑现to certify a cheque
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a-s9< <5FGL96 37tJ6R6[ G(F=6L~; 填写支票数额to fill up a cheque
c5KciTD^ -Fop<q\b W5Jb5 A~0yMww:$ 支票上划线to cross a cheque
p>T 1[a#blL6W y<v-,b* Z%I '
sWOd 开发支票to make out a cheque
4Uwcc):f zY4y]k8D* &f)pU>Di k#V\O2lb 签发支票,开立支票to draw a cheque||to issue a cheque
=XSupM[T @qA11C.hq ka_R|xG\ 0Uk;&a0s 透支支票to overdraw a cheque
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X 背书支票to endorse a cheque
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8bSV3` Ogh, 请付票款||清付票款to pay a cheque||to honour a cheque
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}2}c| 支票退票to dishonour a cheque
}tH_YF}u qyY/:&E, Z zrC1/%T Je K0>< 拒付支票to refuse a cheque
w,!N{hv( d=g,s[FMm /Hq#!2) {~Q}{ha 拒付支票to stop payment of a cheque
NZXCaciG IG:CWPU ~Hb0)M@y7 ]<_v;Q<t 提示要求付款to present for payment
{q);1Nnf 2aUE<@RU[ 5F 8'f) iYr*0:M 见票即付持票人payable to bearer
MBol_#H D*wY,\ gm: xtN +xYg<AFS 支付指定人payable to order
`cRRdD:dA ' |yBz1uL ECuNkmUI 4%SA%]a L1 已过期||无效out of date||stale
A_.}-dzF =cx_3gCr{ R]S!PSoL O<?.iF% 请给出票人R/D||refer to drawer
rGQ([e 0y;1Dk! nc#} \ pE G!j ~ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
AnBD~h h ]L\]Ll; gI+dyoh |7miT!y8 文字与数字不一致words and figures differ
{>X2\.Rl :l {%H^;1 Uee$5a>( i%r+/D)KvG 支票
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]_! .xx> 时间已过account closed
ev5m(wR .DhB4v& 9Om3<der ^^[A\' 更改处应加盖印章alterations require initials
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' (S63:q&g D.w6/DxaXa fvV5G,lD3h uNvdlY]
6J3<k(#: 时间已过effects not cleared
{jEEAH) $< .wQ8:Q iz6+jHu'l jh~E!%d77 停止付款payment stopped
zm=|#f Y\9zjewc f"G-',O< di~ [Ivw 支票毁损cheque mutilated
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jKI 34aSRFsk* {$_Gjv 汇款||寄钱to remit||to send money
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g 寄票供取款||支票支付to send a cheque for payment
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tr%VYc|}
"lBYn 2W XWUi_{zn 寄款人a remitter
LP//\E_] 81S0: = f/^T:F6 i [2bz+Z? 收款人a remittee
P,K^oz} 0@}:`OynX ^J&}C $8NM[R.8^4 国外汇票foreign Bill
;^so;>F NPt3#k^bW M HKnHPv :}ZY*ind 国内汇票inland Bill
B3&ETi5NTU (iu IeJ^Z RWXN L=kETJ:g 跟单汇票documentary bill
n@//d.T _5v]69C# LOe l6Ui Y
Z/2:[b 空头汇票accommodation bill
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*m6-DC H:,Hr_;nC 原始汇票original bill
kntULI$` UZ7ukn- o(oD8Ni Qsr+f~"W 改写||换新票据renewed bill
$%?[f;S3, )W!\D/C+ ~Da-|FKa> GBGna3 即期汇票sight bill||bill on demand
*\$ko)x?c 6:`4bo {6HgKI PS` F …days after date||…days after date…日后付款
a- 7RJ. NsL!AAN[V [&:dPd1_ He}"e&K …months after date||…months after date…月后付款
hGU 3DKHT NdM \RD_R ~R~MC(5N[ D
#C\| E: 见票后…日付款…days after sight||…days sight
rnM C[ a*!9RQ 9K=K,6
b G3.\x_;k 见票后…月付款…months after sight||…months sight
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4rm}V ;H"OZRQ @{@)gE 同组票据set of bills
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.)J?3 /7K7o8g N'I9J?e Q Y|-:z@n6C 单张汇票sola of exchange||sole of exchange
y+$a}=cb0 <P-AlHYV- XZj3x',; fTd":F 远期汇票usance bill||bill at usance
HK`r9frn DN|+d{^lN @g1T??h ;tfGhHpQn 长期汇票long bill
\1#~]1~
s H=*2A!O[_ 7E R!>l+ /n3S E0Y 短期汇票short bill
WWv.kglz $QaEU="Z BXUd
i&'O f!JSb?#3 逾期汇票overdue bill
+jj] tJ$[ g\@zQ^O? j/hm)*\io [m9=e-KS$Q 宽限日期days of grace
2\G[U#~bi %TzdpQp" 5[H1nC
@C py9`q7
F 电汇telegraphic transfer (T.T)
]v0=jm5A HUx-8<ws p
I@!2c:} ;:P}s4p 邮汇postal order||postal note (Am.)||post office order||money order
zu``F]B sUpSXG-W/@ }\vw>iHPX@ pwo @
S" 本票promissory note (P/N)
slV]CXW)t l:sfM`Z^[ mxTuwx
s h}eKwh 押汇负责书||押汇保证书letter of hypothecation
Gvc/o$_ `&SBp }W} #6nuiSF TGI`}# 副保||抵押品||付属担保物collateral security
+xBM\Dz8 ? 1Uq ud
OdtS5:L b&.3u ls6 担保书trust receipt||letter of indemnity
*NQsD C.J^ =${ImMwj >C}KSyV; 5>rjL; 承兑||认付acceptance
S|T*-?| r%%< x.>[A^ [.>g.p,; 单张承兑general acceptance
10r9sR ~uEI}z d&%}u1 . tdnd~ WSR 有条件承兑qualified acceptance
&u~%5; xWKUti i '#CYw=S+ saR9_
ux 附条件认付conditional acceptance
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_3\ DcEGIaW V
Be&of+ 部分认付partial acceptance
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