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。
qNgd33u1 会计报表statement of account
O>y'Nqz q z&+=d@ D87|q4 yTM3^R( 往来帐目account current
k_|^ kdWJ `iKj ?8@>6IXn 5ABhj* 7 现在往来帐||存款额current accout
PaB!,<A Z,7R;,qX EOKzzX7 S '(+<UpG_Q} 销货帐account sales
^)yTBn, *ZSdl0e @DAF 6ygs 34|a\b} 共同计算帐项joint account
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|+IZS/W" ,{eUP0] 未决帐项outstanding account
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wZ_ 贷方帐项credit account||creditor account
VObrlOkp dj6*6qX0'^ vH%gdpxX ?dZt[vAMn 借方帐项debit account||debtor account
)u ?' ; i7[uLdQ B#%;Qc ,.IEDF<& 应付帐||应付未付帐account payable
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U 7sNw 应收帐||应收未收帐account receivable
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w xvLn'8H. 新交易||新帐new account
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b<4R F9q8SA#" 未决帐||老帐old account
~vdkFc(8B gieJ}Bv *v%rMU7, <oMUQ*OtV 现金帐cash account
+ bhym+ 3B0lb"e nx":"LFI !{^\1QK 流水帐running account
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x Ma-\^S= _#$9 y1bd 暂记帐||未定帐suspense account
+0z 7KO%^^ 72T I AF\T\mtvRm w*j$uW6{ 过期帐||延滞帐overdue account||pastdue account
{.e=qQ%P5) uv{P,]lK OvL\u{(<F pj|pcv^ 杂项帐户sundry account
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0UFym8 l?E a# >"X\>M`" Z@D*1\TG= 详细帐单||明细表detail account
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Fnx`Ri A^fjfa);V 呆帐bad account
7iC *Pr /BKe+]dS* ^S)TO}e Nf,Z;5e 会计项目title of account
Z5G!ct:W )n7l'}o?+ T>>YNaUL 6&v?)o 会计薄||帐薄account-book
JeH;v0 Tm]nEl)_ g{s'GyV8t kW=z+ 营业报告书||损益计算表account of budiness||business report
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IO 借贷细帐||交验帐account rendered
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'\9 明细帐account stated
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?[/ufl ]pA(K?Lbg pI`?(5iK6| 与…银行开立一户头to open an account with
yQS+P8x&|] _=6 rE dP$GThGl lB8il2& 与…银行建立交易to keep account with
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yl 继续记帐to keep account
UK#&lim Eq%@"-mo |rRO@18dA < O*6T%; 与…有交易to have an account with
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Y !#ri5{od 4\t1mocCSN = iB,["s 作成会计帐||有往来帐项to make out an account with
G>qZxy`c aAvsb$ PrQ?PvA<L 7"X>?@ 清算||清理债务to make up an account
`D7C?M#j] ewNz%_2 %3;Fgk y f}c\_}( 清洁帐目||与…停止交易to close ones account with
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bFp 结帐to close an account
'&O/g<Z}q vY|^/[x#B <3PL@orO EUYCcL'G 清理未付款to ask an account||to demand an account
wle@vCmr Ey{%XR+*; iL{M+Ic !33#. @[ 结清差额to balance the account with
hlZ@Dq%f aMARZ)V yj6@7@l>A `?\tUO2_T 清算to settle an account||to liquidate an account||to square an account
q}uHFp/J [//R ~i? DQ.v+C, aFiCZHohw 审查帐目||监查帐目to audit an account
~\nBjM2 cR-~)UyrO #BK 9 k>i EY`H}S!xy 检查帐目to examine an account
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2qGC t HD "bg'@:4F jkAAqR R 转入A的帐户to charge the amount to As account
=!Vf nm$Dd~mxW1 R)?{]]v ^_I} x)i*@ 以计帐方式付款to pay on account
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9U5jj7i fa*Cpt: 代理某人||为某人on ones account||on account of one
>4m'tZ8 >e5 *prx+ %HQ.| /z7VNkD 为自己计算||独立帐目on ones own account
~pk(L[G h)lPi <HWS:'1 S,fCV~Cio? 由某人收益并负风险on ones account and risk||for ones account and risk
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DIwB28 3OyS8` 由某人负担for ones account||for account of one
ukgAI<O% _eSdnHWx Mj>}zbpk/ 75!9FqMZ} 按某人指示||列入某人帐户by order and for account of one
'PZ|:9FX! Z.L?1V8Q1 Op.8a`XLt& J;t 7&Zpe 列入5月份帐目for May account
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编入某中帐项下to pass to the account of||to place to the account of
(w( h[KvhbD3 _Jz8{` " *F^wtH` 寄出清算书to send in an account||to send in render an account
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Uk*IpP` )O+}T5c= 支票薄cheque book
t9gfU5? NE8 jC7 h-a!q7]l Mk 0+D# 支票陈票人cheque drawer
eO=s-]mk ql{(Lf$ z2gk[zY& Th[f9H% 持票人cheque holder
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'f- { <>eOC9;VY 不记名支票cheque to bearer||bearer cheque
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B3m_D"? DDT_kK; c:S] R" 记名支票||认人支票cheque to order
0|xIBg) '# NcZy ~fl@ 2 l5%G'1w#,j 到期支票antedated cheque
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c@[:V O-]mebTvw 未到期支票postdated cheque
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:@m zepop19 DBLk!~IF 保付支票certified cheque
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;^T r0t^g9K0 未获兑现支票,退票returned cheque
y4Z&@,_{ 2M<R(W!& @Q&3L~K" cUqn<Z<n 横线支票crossed cheque
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;Mm7n12z C @J{m@ji{ 普通横线general crossing
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{^CT}\=> 特别横线special crossing
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PI 5L [=O/1T 空白支票blank cheque
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*m-I 7e7 M@8+4 Er/bO 失效支票,过期支票stale cheque
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\6JpNA: kP#e((f, g&dPd7 W{z.?$SH 普通支票open cheque
d@w~[b (>J4^``x= }'r[m5T 7\_o.(g#- 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
T|&[7%F3" &aM7T_h8 FYs)MO aKU*j9A?;Z 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
T5urZq*R 6nhMP$h \txbhWN ( mxT2"fC 支票换现金||兑现to cash a cheque
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"a! r&-m=Kk$ 清理票款to clear a cheque
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|-JWH Bq/:Nd[y 6y%0`! R+gz<H.Q 保证兑现to certify a cheque
B?VhIP e AM=z`0so 'B+ ' (f at2FmBdu C 填写支票数额to fill up a cheque
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,] ceNix!P 支票上划线to cross a cheque
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""(c G0E121`h c1X1+b, 开发支票to make out a cheque
04r$>#E ;?C#IU &.TTJsKG h 8* Jw0mSw 签发支票,开立支票to draw a cheque||to issue a cheque
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qtKy J>d.dq>r 透支支票to overdraw a cheque
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F U]a*uF~h r$)w7Gk< 5nbEf9& 背书支票to endorse a cheque
KZ~*Nz+H2 hY`\&@ phO;c;y} E7-@&=]v 请付票款||清付票款to pay a cheque||to honour a cheque
iR"N13 9@+5LZR 0p89: I*0 e%W$*f 支票退票to dishonour a cheque
QeF3qXI "`N-* ;*W $1SUU F\. uwlr9nB 拒付支票to refuse a cheque
||yzt!n +SJd@y@fR jt+iv*2N> e}1uz3Rh 拒付支票to stop payment of a cheque
YuB+k^ 6;b~Ht G@j0rnn>B |JCU<_< 提示要求付款to present for payment
\TU3rk&X g}]t[}s1] 'uy/o)L Jaz?Ys|S 见票即付持票人payable to bearer
Y3Q9=u*5 R:B^ \l~*PG2 /*0K92NB 支付指定人payable to order
:6%Z]tt 6-O_\Cq8 4*$G & TX (W}bG>!#Q8 已过期||无效out of date||stale
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MC)}l JchSMc.9 2#k5+?-c61 请给出票人R/D||refer to drawer
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LD`O9#j 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
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-44l^}_u 支票
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J[&b`A@.o 时间已过account closed
Dih3}X&jn$ mx=BD' c%qv9 l}qE 46EL 更改处应加盖印章alterations require initials
%; D.vKoh G$sA`<< sq'Pyz[[ M8u<qj&<O k!{p7*0
M+x,opl 时间已过effects not cleared
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; 停止付款payment stopped
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Z(P.Gh 支票毁损cheque mutilated
'PP#^aI, /Ju;MeE9 @/1w4'M >+[&3u 汇款||寄钱to remit||to send money
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mF FKmFo^^0 寄票供取款||支票支付to send a cheque for payment
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5[X7' oqeSG.1 +[tP_%/r'^ 寄款人a remitter
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Cn[0(s6 收款人a remittee
uDZT_c'Y 9 '2_ ]EpWSs!"g 2r ZxSg 国外汇票foreign Bill
;{[.Zu &%/7E_j7 b?'yAXk o-Ga3i 8 国内汇票inland Bill
yR\btx|e5~ 2J;kSh1,L JGQj w(Xs J^g!++|2P 跟单汇票documentary bill
9cj9SB4 PV=5UyjW )=etG W='>:H 空头汇票accommodation bill
f@c`8L@g %Ijj=wW EEW_gFn vZBc!AW 原始汇票original bill
Qg<(u?7N 'Un" rts NW&b&o xagBORg+Bd 改写||换新票据renewed bill
Y"wUt & <(-hx+^ }:~x7|~s: }_68j8` 即期汇票sight bill||bill on demand
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K …days after date||…days after date…日后付款
P->y_4O s]JF0584 Jtk|w[4L IyLx0[:U …months after date||…months after date…月后付款
6efnxxY}sa Z LD}a:s smDw<slC ..R-Ms)k= 见票后…日付款…days after sight||…days sight
I}vmU^Y> ;y2/-tL? xcf%KXJf6 w&KK3*="" 见票后…月付款…months after sight||…months sight
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~Wa6J4B{K 同组票据set of bills
n= u&uqA* PuZf/um <N9[?g) ;{"+g)u 单张汇票sola of exchange||sole of exchange
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t9)pMs 远期汇票usance bill||bill at usance
C-H@8p?T s=QAO!aw & J2M1z% "PpN0Rr 长期汇票long bill
CLJ;< Uh):b%bS;J 7F{3*`/6 9c6gkt9eB 短期汇票short bill
t>$kWd{9e; y;o^- O 9AJ7h9L 0ok-IHE< 逾期汇票overdue bill
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HF34J +lMX{es\O 宽限日期days of grace
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:n#`o=; e8#h3lxJ` 电汇telegraphic transfer (T.T)
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\M>33zu 邮汇postal order||postal note (Am.)||post office order||money order
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Q{ N<-gI9_ 本票promissory note (P/N)
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'mg !*%WuyCgr4 F6{bjv2A 'GS"8w~j 押汇负责书||押汇保证书letter of hypothecation
OD6\Mr2= lUvpszH= ?I~()]k5 >^*+iEe 副保||抵押品||付属担保物collateral security
#T=LR@y ikvWh<=>H 5jgR4a*_v VYk!k3qS 担保书trust receipt||letter of indemnity
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,z3xU !~rY1T~ 承兑||认付acceptance
~U@;gLoD )6D,d5< Ke2ccN Yd=>K HVD 单张承兑general acceptance
~ijVmWNk xk5@d6Y{r m;GbLncA ^5h]Y;tx 有条件承兑qualified acceptance
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gE~ 附条件认付conditional acceptance
|n,<1QY bj>v|#r^ YH\OFg@7 C,ARXW1 部分认付partial acceptance
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