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。
J%IKdxa 会计报表statement of account
C.RXQ`-P} Z_4|L+i<{ .1:B\R(( *&~(>gNF, 往来帐目account current
"XLFw;o 1oI2 y`Zn{mQ@[ BU O8Z] 现在往来帐||存款额current accout
T*%O\&'r lvH} 8lJ YRyaOrl$< <C_FRpR<f 销货帐account sales
1Q7]1fRu y=2nV ?&D.b$ u =lsH 共同计算帐项joint account
~?Zm3zOCc2 A3.*d:A 1 fT
f+P ,7)zavA 未决帐项outstanding account
A
"6& K$wxiGg8P Ry40:;MYN Uka(Vr: 贷方帐项credit account||creditor account
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6I T%yGSk CQs,G8\/ 借方帐项debit account||debtor account
-Np}<O`./ S;tvt/\!Z P1&Irwb` C6qGCzlG` 应付帐||应付未付帐account payable
EKUiX#p:M $mxl&Qr>Q; jd.w7.8 =
O|}R 应收帐||应收未收帐account receivable
XHm6K1mGZ hV NT @+sYwlA~ hX:yn:P~ 新交易||新帐new account
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Pk&$#J_ A#gy[.Bb 未决帐||老帐old account
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Z6QO`5n zh5ovA% w&
)ApfL 现金帐cash account
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7*r!-$ 流水帐running account
\=H+m% _
Gkb[H&RZ SP4(yJy& WH<\f|xR 暂记帐||未定帐suspense account
@%8$k[ <m*j1|^{t cA~bH
6 9O\yIL 过期帐||延滞帐overdue account||pastdue account
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& 5k;}I|rg % +*G<xW :M 杂项帐户sundry account
HMw}pp: ]) #?rRw ^xq)Q?[{ EME}G42KN 详细帐单||明细表detail account
2>)::9e4 !T.yv5ge' REPI>-| e!w#{</8Q 呆帐bad account
8-9<r /}(\P@Z juMHc$d17 A`V:r2hnb 会计项目title of account
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7|5 会计薄||帐薄account-book
8aVj@x$' 5:T}C@ -ug-rdXV jWK>=|)=c 营业报告书||损益计算表account of budiness||business report
=/19 -Y: ^39?@xc@ N`LY$U+N| ~sT
n?~ 借贷细帐||交验帐account rendered
gyobq'o- 1n#{c5T *rC%nmJwk! #yOeL3|b' 明细帐account stated
S^r[%l<'n hmI>
7@& ZFtN~Tg W 7w*VD| 与…银行开立一户头to open an account with
+u3vKzD wvH*<,8Vq 9L>ep&u)^ u+ 8wBb5! 与…银行建立交易to keep account with
k"+/DK,: \7Fp@ .S3 ht*;,
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B~%SB/eu 继续记帐to keep account
\o5/, C tY60~@YO& I9YMxf>nI ~uuM0POo 与…有交易to have an account with
j^ttTq|l X + B=?|M
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!!d2y6 作成会计帐||有往来帐项to make out an account with
uy([>8uu <H|]^An!H oSH]TL2@Cd D"P<;@ef 清算||清理债务to make up an account
hmv*IF. DK<}q1xi Xliw(B'\a4 2
K2_- 清洁帐目||与…停止交易to close ones account with
>n5Kz]]% sX(rJLbD I} \`l+
Lp{/ 结帐to close an account
.FvIT]k- fKa]F`p_h :(i=> ~O i7`/"5I 清理未付款to ask an account||to demand an account
hho\e
8 xS_tB)C 6^TWY[z2% Su k;##I 结清差额to balance the account with
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KQ `Wu.wx `12Y2W 9 M"8?XD% 清算to settle an account||to liquidate an account||to square an account
":L d}~> OJs
s ;z9U_ 1pTQMf a 审查帐目||监查帐目to audit an account
8-)@q| $lF\FC vH{JLN2 !D9V9p 检查帐目to examine an account
Lasi)e=$< W 6CNMI] .7n`]S/ K}Lu1:~ 转入A的帐户to charge the amount to As account
^/7Y3n!|3 j8?rMD~ -7m7.>/M YF13&E2`\ 以计帐方式付款to pay on account
hJ(S]1B~G \C`2z]V% C 4\Q8uK Uy$?B"Z 代理某人||为某人on ones account||on account of one
^ ]SU (kY Oy yE0 (&qjY
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, 为自己计算||独立帐目on ones own account
%F] :nk` 3$ BYfI3H :JzJ(q/ kj!mgu#T 由某人收益并负风险on ones account and risk||for ones account and risk
|$c~Jq CK1gzIg> 8z*/J=n f/g-b]0 由某人负担for ones account||for account of one
./}W3 >>0c)uC|W T$4Utd5[z' $e,'<Jl 按某人指示||列入某人帐户by order and for account of one
;h7O_|<%
+'9eo%3O D<xDj#Z~1 ),f d, 列入5月份帐目for May account
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xd: P6;Cohfh 编入某中帐项下to pass to the account of||to place to the account of
N"2P]Zr ,%,.c^- jUy$aGX m/NXifi8l 寄出清算书to send in an account||to send in render an account
TRQH{O\O ehQ~+x /` 4B-Y4M4 (W_U<~`t 支票薄cheque book
G0v<`/|>} q%k _C0 1#^r5E4 iPt{v5}] 支票陈票人cheque drawer
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7(j<'R %ysfFE LArfX,x3i 持票人cheque holder
~bLhI H?j!f$sw kB;!EuL l*n4d[0J 不记名支票cheque to bearer||bearer cheque
M7SVD[7~HM K"9V8x3Wg d]QCk&XU I07_o"3>qr 记名支票||认人支票cheque to order
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tg7^(@ 到期支票antedated cheque
</Ry4x^A 73kL>u pN7 v7rs a1#
'uS9W 未到期支票postdated cheque
;n=A245W\ f)!7/+9> L=5Fvm nN!R!tJPa 保付支票certified cheque
j-wz7B 6*=7ifS RaLc}F)9 rgXD>yu( 未获兑现支票,退票returned cheque
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UJ6zgsD1b? 5mB'\xGO2 ~F=,)GE 横线支票crossed cheque
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6i_dL|c 普通横线general crossing
uQtwh08i :pPn)j$ ad[oor/7| \h 1 T/_4 特别横线special crossing
I6Mr[#* HrS *IBCThj ##clReS 空白支票blank cheque
1rQKHC:| Ug,23 %t<ba[9F A J"/T+g_ 失效支票,过期支票stale cheque
&u7oa %H'*7u2 (GI]Uyn vQIN#;m4 普通支票open cheque
2rJeON , 1`-u$ f6zS_y9gn <{UjO 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
W;@9x1jKX u.Z,HsEO b wx%TQ! p7kH"j{xD 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
l9X\\uG& kw.IVz< }MV=I$S2U !wZ9P 支票换现金||兑现to cash a cheque
Jh)K0>R @ME
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t zm('\KvT 清理票款to clear a cheque
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nfbq
J 保证兑现to certify a cheque
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Q` ,Y3wXmG 填写支票数额to fill up a cheque
ie%_- ;&%G)f 1_z6O!rx Qo;#}%}^^ 支票上划线to cross a cheque
SJdi*> c@1q8, _cW6H B^j J$Qm:DC5 开发支票to make out a cheque
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ns `bF]O" 8K/o / 签发支票,开立支票to draw a cheque||to issue a cheque
w(xRL#% 2og8VI &G"r>,HU G]- wN7G 透支支票to overdraw a cheque
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C @~l?hf 背书支票to endorse a cheque
}lzQMT S=wJ{?gzAK 6Q6l?!|W4 KtFxG6a 请付票款||清付票款to pay a cheque||to honour a cheque
%V CfcM}5I Dxwv\+7] qJ|n73yn u70-HFI@ 支票退票to dishonour a cheque
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:Ta| X}5aE4K/ Ph&fOj=pFb 拒付支票to refuse a cheque
oYG].PC o,sw[ s;0eD5b>x ,OQ!lI_`R 拒付支票to stop payment of a cheque
Yv`8{_8L +H K)A%QI ;Q]j"1c yT>t[t60/S 提示要求付款to present for payment
ffQ%GV_ 7(<49bb.V O&:0mpRZ ecH
-JPm' 见票即付持票人payable to bearer
28j=q-9Z Bn"r;pqWiT WR
*|kh B9Dh^9?L 支付指定人payable to order
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`FImi9%F 已过期||无效out of date||stale
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g-apod 请给出票人R/D||refer to drawer
id-VoHdK 3"gifE %(-YOTDr 9rb/h kX& 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
$l&&y?() {I|k@ K;f'&9-+i, xrT_ro8 文字与数字不一致words and figures differ
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%*970 支票
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sQ^>.yG 时间已过account closed
#^Dc:1, x~GV#c f*~ 4Kv =3=KoH/' 更改处应加盖印章alterations require initials
13Z6dhZu J1<fE(X Yf:utCvv D^PsV JLAg-
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0 时间已过effects not cleared
e>t9\vN#bx 7atYWz~yG JMOP/]%D 2vnzB8"k 停止付款payment stopped
Z-<v5aF xgR* j {NK>9phoB (W/jkm 支票毁损cheque mutilated
>*} qGk ^@L[0Z` bT-G<h*M lSyp
k-c 汇款||寄钱to remit||to send money
RQ,(?I*8\ 8"LaP3U ^qbX9.\ }WGi9\9T& 寄票供取款||支票支付to send a cheque for payment
Q]xW}5
/ ~v>w%] Xy*X4JJh^
>2syF{`j 寄款人a remitter
,H[AC}z2X R~*Y@_oD UxicqkX 0]oQ08 收款人a remittee
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2#3 eZHzo G^mk<pH ,.`^Wx6F 国外汇票foreign Bill
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Ae C6"!'6 W 4_.k Q"'DH 3n:<oOV 国内汇票inland Bill
G0s:Dum ~POeFZ oZCi_g 5i jZ
D\u% 跟单汇票documentary bill
^YIOS]d>8# $PS5xD~@ NuO>zAu T (2,iG8 空头汇票accommodation bill
}BogE$tc Ic=V: 2FVKgyV _TPo=}Z 原始汇票original bill
_&%!4n#> M.8!BB7\8e `u>BtAx8 ONjc},_ 改写||换新票据renewed bill
*Ra")(RnDK &HXSO,@ NUnP'X=J, ?3Jh{F_+ 即期汇票sight bill||bill on demand
}"&(sYQ*` pWx3l5)R kxn;; 8&UuwZ6i- …days after date||…days after date…日后付款
%xZ.+Ff% {H+?DMh n#&RY%#` F>b6fUtR …months after date||…months after date…月后付款
-KNJCcBJ tJu<#hX Y+j KP*ri |Gf{ } 见票后…日付款…days after sight||…days sight
KFs` u6 7.Mh$?;i9 $Tur"_`I;
(KQt%] 见票后…月付款…months after sight||…months sight
.-|O "H$ (;j7{( 2DC#P
X)i 5,c` 同组票据set of bills
2>!ykUw^O 5->PD
p I coL/7k3 /r%+hS 单张汇票sola of exchange||sole of exchange
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"QF083$ }6bLukv CbHNb~ 远期汇票usance bill||bill at usance
\Cs<'(= 5VTbW ~ 9;GD4 z )pV
$ 长期汇票long bill
l =yHx\ qC4-J)8Wk \+uqP:Ty 0hkuBQb\ 短期汇票short bill
}gW}Vr < m%V[&"5%e qc6IH9i` ?},ItJ#>)q 逾期汇票overdue bill
dvD<>{U,8 SHk[X ]Uo W*<]`U_. *e6|SZ &3 宽限日期days of grace
>&&xJ5 -"zu"H~t4 4B]61|A MP,*W}@ 电汇telegraphic transfer (T.T)
Ds87#/Yfv ~{+{p cO} 9^ r 88>Uu!M=f 邮汇postal order||postal note (Am.)||post office order||money order
vs. uq [tzSr=,Cg jEsTw_ _")h
%)f 本票promissory note (P/N)
vVYduvw #& wgsGV8C vy@Lu
cB >y9o&D