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。
H9/!oI1P? 会计报表statement of account
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Owx6% _x,X0ncv]@ ""0Y^M2I QxYm3x5 往来帐目account current
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\ n cag 5w~Px ("2X8(3z h;gc5"mG 现在往来帐||存款额current accout
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M dLiiJ6pl* 销货帐account sales
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&<.H_ J\L'HIs Kjd3!%4mB d4S4
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A8 -V/y~/]J 未决帐项outstanding account
n/_q FEjO}lTK W{F)YyR{. 8RMM97@1Q 贷方帐项credit account||creditor account
r1L@p[> 72dRp!JU 9 C[~*,qx >3!~U.AA'x 借方帐项debit account||debtor account
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Y%yjCV 应付帐||应付未付帐account payable
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b%Y%j 应收帐||应收未收帐account receivable
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[2c 新交易||新帐new account
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WB" ZNBowZI 未决帐||老帐old account
4Zbn8GpC v"k ?e Cbff:IP 'nTlCYT 现金帐cash account
syl7i>P //7YtK6 9JA@m #[prG 流水帐running account
cW%)C.M cGlN*GJ*H ]Y[N=G ~B;}jI]d[ 暂记帐||未定帐suspense account
xuXPVJdi a=MN:s?Fc0 >Sc yc-n ",/6bs#$ 过期帐||延滞帐overdue account||pastdue account
Ae>+Fcv o/{`\4 `%Ih'(ne Lf9hOMHx 杂项帐户sundry account
kLgkUck8] MLd;UHU >=N-P<% v'hc-Q9+> 详细帐单||明细表detail account
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5 IWv(GQx wpZ"B+oK! BM!ZdoKrKt 呆帐bad account
[icD*N<Gc p/Ul[7A4e [Mu9"kF EE"8s7ZF 会计项目title of account
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x{B HyzSHI 会计薄||帐薄account-book
|ke0G pT,8E(*l2 (.#nl}fA 38w^="-T 营业报告书||损益计算表account of budiness||business report
Tt: (l/1 EXSJ@k6=8s >w.;A%|N m"!SyN}&9? 借贷细帐||交验帐account rendered
_mm(W=KiL T,!EL+o4 89M'klZ `CWhjL8^ 明细帐account stated
_[[0rn$ -E}X`?WhD `KZV@t ()aCE^C 与…银行开立一户头to open an account with
t'2A)S iy~h|YK; !.UE} ^TV yEWm.;&3= 与…银行建立交易to keep account with
s*rR>D: gXI-{R7Me Mxl;Im]!`. WaB0?jI 继续记帐to keep account
N}#Rw2Vl Q"I(3 tp9[ uX-^9t s)WA9PiC 与…有交易to have an account with
RI*n]HNgy+ 6/<Hx@r ( _*H Hdd5I ^}P94( oz 作成会计帐||有往来帐项to make out an account with
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Xt /phMrL= i(%2t(wf+ 清算||清理债务to make up an account
xn`)I>v lrJV"H "s|P,*Xf +c%jOl 清洁帐目||与…停止交易to close ones account with
+6uf6&.@~ 2OoANiX a{xJ#_/6 aV$kxzEc 结帐to close an account
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\A , X$UK;O 清理未付款to ask an account||to demand an account
bse`Xfg ]EHsRd s4|tWfZ __b4dv 结清差额to balance the account with
:fj>JF\[ FO/cEu .F,l>wUNe t]SB.ja 清算to settle an account||to liquidate an account||to square an account
deAV:c MiZ<v/L2 [2,D] e nFJW\B&(` 审查帐目||监查帐目to audit an account
,f^fr&6jb :#g.%& ou-#+Sdd }<~(9_+ 检查帐目to examine an account
<( OHX3~ [y8(v ~H XMS:F]HN 2OUx@Vj 转入A的帐户to charge the amount to As account
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{h7 =Xvm#/ ueJ^Q,-t ]r#b:W\ 以计帐方式付款to pay on account
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=[e /)kJ iV 代理某人||为某人on ones account||on account of one
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ulzX$ H<|}pZ 为自己计算||独立帐目on ones own account
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CS_ 由某人收益并负风险on ones account and risk||for ones account and risk
8Ygf@*9L4 j_5&w Znq .u\$wJ9Ai %~:\f#6 由某人负担for ones account||for account of one
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'\~ ;`/a. /bc 按某人指示||列入某人帐户by order and for account of one
2OpA1$n6 $VQ;y|K+[ J-/w{T8: W0MgY%Qv[ 列入5月份帐目for May account
`D|])^"{ ujnT B*Cqc e|:\Ps `8 mKu,7nMvF 编入某中帐项下to pass to the account of||to place to the account of
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$r"q :\ |=ph&9 6O,k! y> Q9AvNj>X 寄出清算书to send in an account||to send in render an account
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支票薄cheque book
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CyLwCS{V\ @:RoY vk$ h2x9LPLBxT 支票陈票人cheque drawer
K"VcPDK 9,~7,Py } @gbW: a9;KS>~bq 持票人cheque holder
T8Mqu`$r ,v mn{gz NA2={RB; .xwskzJ3 不记名支票cheque to bearer||bearer cheque
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CGl: 记名支票||认人支票cheque to order
q=->) &D% Y!oLNGY vE^tdzAG JDR_k 到期支票antedated cheque
q\?p' i xE;O =mI ;PC! r!fUMDS 未到期支票postdated cheque
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jZ~b/ 保付支票certified cheque
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未获兑现支票,退票returned cheque
}NyQ<,+mq& h_#=f(.'j N8pL2y:R[P -->0e{y 横线支票crossed cheque
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sz 8 5ET$YV BZ:tVfg. 普通横线general crossing
{*B0lr` ?[Y(JO# ^K"BQ~-w DNq(\@x[! 特别横线special crossing
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QI; J6s]vV q" ~5&4s 空白支票blank cheque
]87BP%G xA(z/% ~C%I'z' {>1FZsR49t 失效支票,过期支票stale cheque
?< b{ @T\n@M] #}y8hzS$ JXJ+lZmsz 普通支票open cheque
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$0(bz 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
cw!,.o%cD *KvD$(ny Su,:f_If, PX|@D_%Y= 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
U)bv,{-q wUCxa>h' \PE;R.v_: XJe=+_K9 支票换现金||兑现to cash a cheque
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fA4/TF 清理票款to clear a cheque
6"Fn$ :l? '3672wF/ O,B\|pd2 )k,n} 保证兑现to certify a cheque
P'U2hCif X-HE9PT. W\kli';jyC kh0cJE\_^ 填写支票数额to fill up a cheque
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zo'9 JaY"Wfc {zAI-?#*u 支票上划线to cross a cheque
4MS<t FH) Gc|)4c *z0d~j*W; TsTc3 开发支票to make out a cheque
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NIzI]~ j0jl$^ 签发支票,开立支票to draw a cheque||to issue a cheque
1H)mJVIKkB nB[-KS ,Kit@`P% \bA Yic 透支支票to overdraw a cheque
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2_o#Gx' cs9^&N:w[ q}1ZuK`6 B@,9Cx564 请付票款||清付票款to pay a cheque||to honour a cheque
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ad *6uccx7{ q2GW3t 支票退票to dishonour a cheque
$Y$9]G": &hCbXs= K%(y<%Xp *Ak .KBg 拒付支票to refuse a cheque
x 3@-E f)I5=Ijy( CSk]c9= boh?Xt-$ 拒付支票to stop payment of a cheque
c/{FDN :5d>^6eoB? ~z,o):q1} 8HF^^Cva 提示要求付款to present for payment
tAX*CMW *bkb-nKw DE?v'7cmA So:X!ljN(e 见票即付持票人payable to bearer
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@^ )?n'ZhsX g 7oY 1; Onmmcem 支付指定人payable to order
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o!\=a {(73*-~$ R1jl <= %!|w(Povq 已过期||无效out of date||stale
2*Z2uV^ EM,C J[ds.~ $ lQA5HzC\ 请给出票人R/D||refer to drawer
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?B) 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
V0ze7tSG[f ~lj~]j qA*~B' ^E&PZA\,; 文字与数字不一致words and figures differ
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}N 3;nOm =I -@TY8#O#- Ts iJK 支票
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U'jt'( 时间已过account closed
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bMH~vR gY}In+S 更改处应加盖印章alterations require initials
+X?ErQm igO>)XbsM 6W1GvM\e %&ejO=r #A63?kDE&&
A=|XlP$6 时间已过effects not cleared
_\!]MV Ik G& nF3}wCe) U>5^:%3 停止付款payment stopped
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支票毁损cheque mutilated
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;p`1Y<d-O m*0YMS>Y | 汇款||寄钱to remit||to send money
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"RJi? )ycI.[C 寄票供取款||支票支付to send a cheque for payment
Xr*I`BJ IUMv{2C kR]P/4r 8NN+Z< 寄款人a remitter
U S^% $Z: <T 2O^ 2a d|v] (qn=BPI 收款人a remittee
Y&2FH/(M Q3@ zUjq_Q SX4*804a_ q'D Ts9Bj 国外汇票foreign Bill
XM'tIE+| *PmZqe p1N}2]e =NB[jQ :( 国内汇票inland Bill
-jH|L{Iyq} $b8[/], y6(PG:L h5?^MRZS 跟单汇票documentary bill
NAYLlW}A x}G:n[B7_V _!xrBdaJ g 9,"u_ 空头汇票accommodation bill
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HOu v^"\e&XL Tigw+2 ?m7:@GOE1 原始汇票original bill
)~2\4t4|g n 0!8)Sth {C |R@S ^eW<-
n@^ 改写||换新票据renewed bill
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70y 即期汇票sight bill||bill on demand
4uF.kz-cg NuZ2,<~9 *'@Oo mK:gj&N7X| …days after date||…days after date…日后付款
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…months after date||…months after date…月后付款
OqtGKda J4bP(=w! s'HsLe0| C% -Tw]T$_ 见票后…日付款…days after sight||…days sight
@3`5(xwzm {FIzoR" P&`%VW3E Ny^ 1#R 见票后…月付款…months after sight||…months sight
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q~m8( 同组票据set of bills
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| Zue3Z{31T 单张汇票sola of exchange||sole of exchange
ZP";B^J [@@{z9c eV7;#w<] s|C[{n<_ 远期汇票usance bill||bill at usance
Y?^liI`# ^\}MG!l "FHJ_$! r1!1u7dr
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yr\ClIU V?XQjH1X 7FH(C`uKi [>ghs_?dZ 短期汇票short bill
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Q41i/{ 逾期汇票overdue bill
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D,5 宽限日期days of grace
h@RpS8!Bi @i ~ A7L0/ kf@JEcKV @a9.s
电汇telegraphic transfer (T.T)
8063LWV KV0*dB; >0HH#JW h$5[04.Q 邮汇postal order||postal note (Am.)||post office order||money order
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,G ,I"T9k-^ 本票promissory note (P/N)
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:z.)4 88HqP!m%P: 押汇负责书||押汇保证书letter of hypothecation
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fj" 4iA F<|6s 副保||抵押品||付属担保物collateral security
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;*.zrA 担保书trust receipt||letter of indemnity
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(q a``|sn9 承兑||认付acceptance
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O ??F* Z" x z}E_wg 单张承兑general acceptance
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6[ 有条件承兑qualified acceptance
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GK/Po51 H,} &=SCk '3S~QN 附条件认付conditional acceptance
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g +vkmS 3}nk9S:jr 部分认付partial acceptance
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