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。
)wb&kug- 会计报表statement of account
XD8Q2un VZ1u/O?ub !zR1CM $:u5XJx 往来帐目account current
M/LC:, C?h}n4\B^? Pe`eF(J `%<^$Ng; 现在往来帐||存款额current accout
tYzpL qi]"`\ ~/R bYvyA mNDd>4%H_ 销货帐account sales
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$8;`6o` >J['so2Bf 共同计算帐项joint account
0<$t9:dq 8Rr ic[v }M|,Z'@* Xt$o$V 未决帐项outstanding account
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R%Pf/[Fr 贷方帐项credit account||creditor account
0w9[Z +hL%8CVU M P7|x=Ew;` J5j3#2l 借方帐项debit account||debtor account
'p> *4} qP4vH] LR:meCOI iRsK;)< 应付帐||应付未付帐account payable
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rI;84=v2&9 Bf+7;4- 应收帐||应收未收帐account receivable
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#)@! [7sy}UH 新交易||新帐new account
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#Ks2a):8 )2dTgvy 未决帐||老帐old account
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~C`I; qrt2BT) 6ntduXeNVh 现金帐cash account
M.h8Kr!. )|Xi:Zd5> ^R;rrn{^ x17K8De 流水帐running account
?o883!&v #z&@f M~"93 Q`f^ ;lU]ilYv 暂记帐||未定帐suspense account
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过期帐||延滞帐overdue account||pastdue account
^f_4w|u,+ ,I^:xw_ Di>B:= vd ]75 杂项帐户sundry account
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E,H PH6NU&H s$PPJJT{b WB(Gx_o3 详细帐单||明细表detail account
2/4,iu(T`c 2GW.'\D qEy]Rc% OK \F 呆帐bad account
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8AQ@?\Rc"2 9aKt (g6 d@#wK~I 会计项目title of account
*Iir/6myM 9}*<8%PSt, Jh!'"7 Kh,zp{ 会计薄||帐薄account-book
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[^#Lj ae-hQF& 营业报告书||损益计算表account of budiness||business report
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u',Way ]46#u=y~3 V<W$h` 借贷细帐||交验帐account rendered
zd-qQ.j0 3,[#%}1(S K%iA-h pxgVYr. 明细帐account stated
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B>XfsZS 与…银行开立一户头to open an account with
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OtzbYVC 与…银行建立交易to keep account with
q[Ed6FM$~ /lqVMlz\77 5*P+c(= 0kOl,%Ey 继续记帐to keep account
`iT{H]po s%xhT 9#iv|X unZYFA}( 与…有交易to have an account with
eGr;P aG h-+GS% Kg>ehn4S@ Ptj[9R 作成会计帐||有往来帐项to make out an account with
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5i|DJ6 清算||清理债务to make up an account
I`-N]sf^ 9f U,_`r guc[du *uG!U%jY) 清洁帐目||与…停止交易to close ones account with
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iz@tEp=_ k?7V#QW( 结帐to close an account
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2 清理未付款to ask an account||to demand an account
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HL*: 3I):W9$Qp gR\-%<42 结清差额to balance the account with
Ww)p&don s.]<r5v7 DITo.PU l+HF+v$ 清算to settle an account||to liquidate an account||to square an account
<g3)!VR^q Y5,[udF:O 05PRlz*x= 'ugc=-0pd 审查帐目||监查帐目to audit an account
CaE1h9 [QZ g=." d.Im{-S B3C%**~:e 检查帐目to examine an account
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*}^W bbe$6x wi 1r?hRJ:' 转入A的帐户to charge the amount to As account
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1YY |9'`;4W 1XXuFa& 以计帐方式付款to pay on account
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A 代理某人||为某人on ones account||on account of one
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X&k 为自己计算||独立帐目on ones own account
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% ATzFs]~K; '^!#*O 由某人收益并负风险on ones account and risk||for ones account and risk
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Cd#\D| 由某人负担for ones account||for account of one
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按某人指示||列入某人帐户by order and for account of one
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P*L"p riv8qg 列入5月份帐目for May account
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编入某中帐项下to pass to the account of||to place to the account of
W"n0x8~sV s3sPj2e{ W7#dc89} '4ip~>3?w 寄出清算书to send in an account||to send in render an account
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q 支票薄cheque book
G_]zymXQ A9_}RJ9 l0w<NZF IhjZ{oV/@ 支票陈票人cheque drawer
hN^,'O z_8lf_N 0fzHEL Mz 6PH)e; 持票人cheque holder
6UKZ0~R ey@ccc*sZ9 fSF_O}kLp Ef$a&*)PH 不记名支票cheque to bearer||bearer cheque
g{^~g BUS4 T#D U#Wg"W{ mg]t)+ PQ 记名支票||认人支票cheque to order
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*7o@HBbF H1.ktG X;]Ijha<* 到期支票antedated cheque
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\WLe 未到期支票postdated cheque
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p 保付支票certified cheque
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2m^qXE$ {T-=&%|| hof>:Rk 未获兑现支票,退票returned cheque
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:C~ ]nNn"_qh Re+oCJ 横线支票crossed cheque
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>n3ig~0d "U!Vdt2vp 普通横线general crossing
g/frg(KF 0t[ 1#!=k vi.INe gO{$p q} 特别横线special crossing
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[z 空白支票blank cheque
x2TE[#>< G5%k.IRz Fi/`3A@68 &@FufpPw/ 失效支票,过期支票stale cheque
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?D{iMRM 普通支票open cheque
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#%omLL 3-oKY*jO $&!|G-0' 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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[+8*}03 _DAqL@5n 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
9kwiG7V1 U_hzSf u1gD*4+ C\Z5%2<Z 支票换现金||兑现to cash a cheque
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)jO+. I2krxLPd RP^vx`9h 清理票款to clear a cheque
gLY15v4? bc:3 5. jcjl q-x JNT|h zV 保证兑现to certify a cheque
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/b>i 填写支票数额to fill up a cheque
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Lxv6\3I+ F>5b[q6~4 支票上划线to cross a cheque
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z `~_H\_JpO 开发支票to make out a cheque
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@6%7X7m 签发支票,开立支票to draw a cheque||to issue a cheque
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q~l(d #3{{[i(;i gzy|K%K qq_ZkU@xg 透支支票to overdraw a cheque
PRNq8nmxC sl(go^ ic4hO>p& zD<8.AIGC 背书支票to endorse a cheque
:6u.\u :t;i2Ck y&eU\>M 9g'6zB 请付票款||清付票款to pay a cheque||to honour a cheque
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d HuKOb4g c.5u \I9" 支票退票to dishonour a cheque
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::Tp 86!$<!I 拒付支票to refuse a cheque
:h/v"2uDN ;j[:tt\k )>^ Ge9d] FFe{=H,= 拒付支票to stop payment of a cheque
NB86+2stu lDF7~N9J_ :XoR~syT CJwzjH 提示要求付款to present for payment
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c#Jb QC&,C}t, cM4{ e^ E1`_[=8a9 见票即付持票人payable to bearer
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3h/" -v|lM8 支付指定人payable to order
%`\Qtsape 83p8:C.Ze {*r!oD!' .7:ecFKk 已过期||无效out of date||stale
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X?JtEQ~> 4L4u< 请给出票人R/D||refer to drawer
1CM8P3 'A\0^EvVv }odjaM}5Nc AAKc8{ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
.3@Pz]\M#> %qqeL @xso{$ z?j {yEL$8MC 文字与数字不一致words and figures differ
IG2z3(j G `B=:s] L|1~'Fz#w zy8+~\a+Y& 支票
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gQ%mVJB{( 时间已过account closed
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c 更改处应加盖印章alterations require initials
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/^I!)|At 时间已过effects not cleared
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UO`*O 停止付款payment stopped
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./jYe g2 mq?q(g De>,i%`Q,D 支票毁损cheque mutilated
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i{(GO 汇款||寄钱to remit||to send money
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,[. =*>.z@WQ 寄票供取款||支票支付to send a cheque for payment
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c w_LkS/ $"}*#<Z 寄款人a remitter
D4$"02" AUfcf* B)0;gWK &g0r#K 收款人a remittee
RQ#9[6w!v -7J~^m2x L}A2$@ T8W^qrx.v 国外汇票foreign Bill
Fta=yH} uaCI2I :3J`+V}9; ~(`MP< 国内汇票inland Bill
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跟单汇票documentary bill
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j 空头汇票accommodation bill
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p6Ia)!xOGF =Pp-9<&S #H5+8W 原始汇票original bill
,Hp7`I>/ hVJ}EF0 ,XN4Iy#BZl YhN:t? 改写||换新票据renewed bill
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GO n*#HokX 即期汇票sight bill||bill on demand
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r&} OL@$RTh hxw6^EA …days after date||…days after date…日后付款
J$`5KbT3 G1I<B 5 (q4o` b/E3Kse? …months after date||…months after date…月后付款
Ty3.u9c4 ndk~(ex|j ItZ*$I1< 9w1`_r[J 见票后…日付款…days after sight||…days sight
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Km EQ"+G[j~x ="AaC!E,W '=Acg"aT 见票后…月付款…months after sight||…months sight
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(*}, 同组票据set of bills
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|\ 单张汇票sola of exchange||sole of exchange
EK\xc'6M }5Km \OI "DX2Mu= Ak3V< =gx 远期汇票usance bill||bill at usance
C[><m2T Nkn2\w -"x@ V7X AyOy&]g 长期汇票long bill
FB3}M)G>M MaF4lFmS g?@fHFct 74c5\UxA 短期汇票short bill
#f_. 3A.lS+P1 tNYuuC%N "cvhx/\1# 逾期汇票overdue bill
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Ve xxdg ,=: -&~? H6lZ<R{= 宽限日期days of grace
f7;<jj;w7 N]F}Z#h z]&?}o BP1<:T'.q` 电汇telegraphic transfer (T.T)
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0[ s'BlFB n RxVZn"" WfYG#!}x 邮汇postal order||postal note (Am.)||post office order||money order
YU\k D Sf2xI' z00,Vr^m a&7uRR26 本票promissory note (P/N)
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oh(a r$Oa drbim8!q~ P#[?Kfi 押汇负责书||押汇保证书letter of hypothecation
bYr*rEcA RSnBG" hUEA)c dq0!.gBT2 副保||抵押品||付属担保物collateral security
2G_]Y8 N686~ Q 87'zf LG??Q+`l 担保书trust receipt||letter of indemnity
B`)bo}h beNy5~M$ Tl1H2s=G- ZVrZkd` 承兑||认付acceptance
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97 bRr3:"=sE \m=k~Cf:f vhDtjf/* 单张承兑general acceptance
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*~tP 7R5+Q\W kM(m$Oo. 有条件承兑qualified acceptance
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Kv by\Sq} 附条件认付conditional acceptance
7`&6l+S| yJ;Qe_up Eqh*"hE7 KN>h*eze 部分认付partial acceptance
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