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。
B/mYoK 会计报表statement of account
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m\h |zq4* 5 *(G&B\ 往来帐目account current
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QU? 3cqQL!Gm Pp+~Cir 现在往来帐||存款额current accout
f])M04< i^*M^P3m zOB !(R S ZlC4=6c 销货帐account sales
!EOQhh daslaa_A %:3'4;jh% 1AF%-<`?s 共同计算帐项joint account
} B0sC%cm .n`( X#,*l C/G]v*MBQ HY ;9?KJ' 未决帐项outstanding account
rVH6QQF=\ yHNuU)Ft @4drjT T~Ly^|Ihz 贷方帐项credit account||creditor account
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R_1qn 借方帐项debit account||debtor account
'^iUx,,ZQ nIn2 *r %<}<'V0 {,?ss$L 应付帐||应付未付帐account payable
X*F_<0RC1 Kb&V!#o) XA<ozq' NvJV</l6A 应收帐||应收未收帐account receivable
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;: 新交易||新帐new account
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g~= :et#0! $wV1*$1NM Vr=OYI'A 未决帐||老帐old account
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P7o4]:/ O9s?h3 ^lj7( rrqQCn9 现金帐cash account
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e j6S"UwJjp :,S98z# &|9.}Z8U 流水帐running account
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Q5v"] W:`#% :C dNiH|-$an 8(f:U@BS 暂记帐||未定帐suspense account
eC! #CK #%$28sxB '<dgT&8C 4)kG-[# 过期帐||延滞帐overdue account||pastdue account
"Sridh? T2FE+ A]n9 %m&@o~+ f>polxB%N 杂项帐户sundry account
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oQ[FdRn* +f|BiW Ps4 ZFX 详细帐单||明细表detail account
Y?K{(szo ? (JUZCP/ \ iW%8/$ y_p.Gzy(^} 呆帐bad account
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3 会计项目title of account
hK|j6xf.o SaOYu &> (R!hj w~ ?r=jF)C<' 会计薄||帐薄account-book
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arJ RY9V~8|M 营业报告书||损益计算表account of budiness||business report
0Ua%DyJ qS|\JG PG~$D]; YW/QC'_iC 借贷细帐||交验帐account rendered
2c5-)Dt)T _hu")os R?o$Y6}5 -n 80& 明细帐account stated
_)T5lEFl= Z?5V4F:f aj^wRzJ}zA A/7{oB:a 与…银行开立一户头to open an account with
G<|8?6bq# 'Ft0Ry<OL ar9]"s+' $D'-k]E[H 与…银行建立交易to keep account with
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4[[u hrG M|_BE ).^}AFta 继续记帐to keep account
G3G#ep~)vC myl+J;,] ?W^c4NtP VXLT^iX 与…有交易to have an account with
L>yJ 1i[\T fC,:{} U4aU}1RKz 作成会计帐||有往来帐项to make out an account with
Ez|oN, ia\eLzj ydRC1~f0 .qMOGbd? 清算||清理债务to make up an account
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OxI/%yv-c 清洁帐目||与…停止交易to close ones account with
6KpHnSW MjlP+; ! 8V^oP]Y r\qj! 结帐to close an account
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# wiz$fj 清理未付款to ask an account||to demand an account
]E\n9X-{ vnWWneeNr ):i&`}SY 0"CG7Vg,zh 结清差额to balance the account with
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yW$0\E6<r rM'=_nmi \,u_7y2 c 清算to settle an account||to liquidate an account||to square an account
sCR67/ {} 3${ $5Xh,DOg bGc~Wr| 审查帐目||监查帐目to audit an account
S30?VG9U0f 1P~X8=9h >-H{Z{VDd 7;KwLT 9 检查帐目to examine an account
ZosP(Tdq /YZr~|65 xuqv6b. ^$b Y,CE 转入A的帐户to charge the amount to As account
-r-k_6QP zT!drq: x i_j[?.?X} KXx32 b,~ 以计帐方式付款to pay on account
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TWA-.>c V5UF3'3;} 代理某人||为某人on ones account||on account of one
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wNJ N@t|7~ 为自己计算||独立帐目on ones own account
KET2Ws[w \O2Rhz Mu+0<> '.:z&gSqx0 由某人收益并负风险on ones account and risk||for ones account and risk
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R%?9z 8- `aciXlqIF 由某人负担for ones account||for account of one
MF5[lK9e kM,C3x{A f&Gt| 3kybLOG 按某人指示||列入某人帐户by order and for account of one
E=nIRG|g <J)]mh dm |olA9mp|] h&KO<> 列入5月份帐目for May account
\W~N Z&1\{PG3* 'uBu6G .%xn&3 编入某中帐项下to pass to the account of||to place to the account of
Q+[n91ey** M/b Sud?@% ]s<[D$ <, [_k1jHr48N 寄出清算书to send in an account||to send in render an account
JRB9rSN^ LRL,m_gt hgPa6Kd ;ub;lh 3 支票薄cheque book
HiZ*+T.B Q'=x|K#xj d3\qKL!~ T&6l$1J 支票陈票人cheque drawer
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$@-fY; v[1aWv: 持票人cheque holder
]Sf]J4eQ Lt64JH^lz Bs^aI I$ M:Pc, 不记名支票cheque to bearer||bearer cheque
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+r2+X:#~T 01t1Z}!y 记名支票||认人支票cheque to order
I|qo+u) T(id^ w oB(?_No7 wr$("A( 到期支票antedated cheque
bRFLcM 3lrT3a3vV %O|iE M C0T;![/4A 未到期支票postdated cheque
Sc]B#/~B <? q?Mn } Y12 rB
Q _iB_ 保付支票certified cheque
s}vAS~~2L3 .s?L^Z^ _>&X\`D =W(Q34 未获兑现支票,退票returned cheque
Acez'@z ha]VWt%} f\|w' o_izl\ 横线支票crossed cheque
03$mYS_? )1?y 8_B B6MB48#0gs |mZxfI 普通横线general crossing
I ce~oz) Wf+cDpK `KZm0d{H l{*@v=b( 特别横线special crossing
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P+ 'TTLo|@"- 空白支票blank cheque
q`Go`v HY56"LZ$(} E^B'4 &l}^iP'%! 失效支票,过期支票stale cheque
2=*H 8'k ;YaQB#GK% 0CHH)Bku >xN
.F/[K 普通支票open cheque
3(>B Ke jk;j2YNPw =>m<GvQz \;,_S+Fz8 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
`aOFs+<) 9Gvd&U a1T'x~ ' aS>u,=C 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
pE`})/?\* 4S7v:1~xe bTI|F]^! x`mG<Yt 支票换现金||兑现to cash a cheque
dn&s* 8'[~2/ ]}V<*f Ugr!"Q#M 清理票款to clear a cheque
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\ R!HXhQ 保证兑现to certify a cheque
YX!iL6?~ T~-ycVc T; 4NRC &j;wCvE4+ 填写支票数额to fill up a cheque
Q3 ea{!r |NlO7aQ>2H <;lkUU(WT2 ${DUCud,kY 支票上划线to cross a cheque
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'm kj Jn2c:y ::`HQ@^ 9p]QM)M 开发支票to make out a cheque
!M(xG%M-V [DuttFX^x -oGdk|Yn [z:!j$K 签发支票,开立支票to draw a cheque||to issue a cheque
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* z 'Hw ?d* z8w 透支支票to overdraw a cheque
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F 背书支票to endorse a cheque
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请付票款||清付票款to pay a cheque||to honour a cheque
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l]5KN cZ,b?I"Q% 8]c2r%J 支票退票to dishonour a cheque
4Z3su^XR ijv(9mR {p2!|A&a l$KA)xbI 拒付支票to refuse a cheque
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D\v+wp. hgG9m[?K 拒付支票to stop payment of a cheque
^^sE: G[ PtkPSJ #\{l"- AYBns]! 提示要求付款to present for payment
[jQp~&nY |"}FXaO zpn9,,~u 7sCG^&Y 见票即付持票人payable to bearer
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ySX k t#fMd$ j^sg6.Z* 支付指定人payable to order
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z_$% -6 已过期||无效out of date||stale
|l^uEtG s[>,X#7 y [\eeDa ;+R&}[9,A) 请给出票人R/D||refer to drawer
?FZ HrA tU5zF.% #lo6c;*m5 =ZznFVJ`={ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
2QcOR4_V b~P`qj[ QO:!p5^: |*xA8&/ 文字与数字不一致words and figures differ
z|J_b"u4 H7Rx>h_ C3f' {} AR%4D3Dma 支票
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W+c<2?d: 时间已过account closed
KK4`l}Fk:n *KF#'wi oCv.Ln1;Z .hb:s,0mP 更改处应加盖印章alterations require initials
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1-uxC^u?|# 时间已过effects not cleared
%wg-=;d4 7F7{)L |Zpfq63W 4Z=_,#h4. 停止付款payment stopped
tY<4%~%X UgSB>V<? wmL'F:UP qr^3R&z!} 支票毁损cheque mutilated
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x+:UN'"r {lDd.Fn 汇款||寄钱to remit||to send money
M)+H{5bt `AtBtjs RV X7MM2V n)-$e4u2 寄票供取款||支票支付to send a cheque for payment
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q uBKgcpvTs D/xbF` 寄款人a remitter
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7kLz[N6Ll kx{{_w jD]~ AwRJ .V/Rfq 国外汇票foreign Bill
#U4F0BdA YUD`!C LgU_LcoM* rQs
)O<jl 国内汇票inland Bill
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W 6r0krbN ~"H,/m%2o [wOn|)&
& 跟单汇票documentary bill
Tbih+#? $y &E(J PI)+Jr%L qvsd5P eCO 空头汇票accommodation bill
z&)A,ryW0 ;(/ZO%h Jb@
V}Ul$ O2E/jj 原始汇票original bill
m+R[#GE8# 3?9IJ5p RDi]2 o Q2Fjj 改写||换新票据renewed bill
)h4f\0 QB uMJm |Q6.29 9 $E~`\o%Ev 即期汇票sight bill||bill on demand
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)JLdO*H XGWSdPJLr …days after date||…days after date…日后付款
~{g [<Qi @7]yl&LZ 4<Utmr =,=A,kI[; …months after date||…months after date…月后付款
Y'S%O/$ cWsNr'MS* k 8[n+^ oXh#a8 见票后…日付款…days after sight||…days sight
\BTODZ:h xp)sBM7A 9G#n 0&wRJ f!uw zHA`? 见票后…月付款…months after sight||…months sight
3g,`.I_ Y-_`23x` jh%Eq+#S Vpz\.] 同组票据set of bills
Oi'5ytsES y<|7z99L hHGoP0/o ^R7lom. 单张汇票sola of exchange||sole of exchange
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-`kW&I0 9@(PWz=`? x7&B$.>3 远期汇票usance bill||bill at usance
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!V^HQSN {0wIR_dGX 长期汇票long bill
DS(}<HK{ F3@phu${ xQ-<WF1i | `2RShu 短期汇票short bill
?}tFN_X" iAEbu&XG {9&;Q|D z 3tIVXtUCUk 逾期汇票overdue bill
(l~AV9!m: .\ULbN3Z (&F}/s gbi }%ojw | 宽限日期days of grace
{M4gF8(M _~l5u8{^ 6 f;o5=)Y MDZ640-Y 电汇telegraphic transfer (T.T)
ifMRryN4 np"\19^ pHXm>gTd,J 6
6EV$*dRL 邮汇postal order||postal note (Am.)||post office order||money order
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*jp79G 本票promissory note (P/N)
m<T%Rb4?@ %op**@4/t\ }I+E\< ;40/yl3r3[ 押汇负责书||押汇保证书letter of hypothecation
D[[|")Fn H7&8\FNa /$xU :1.L}4"gg 副保||抵押品||付属担保物collateral security
`_Zg3_K.dS sQHv%]s 0 F4-$~v@ G#q@v(_b 担保书trust receipt||letter of indemnity
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l hc(#{]]. j|DsG, E1aHKjLQ 承兑||认付acceptance
y{B=-\O] 7?!d^$B E!)xj.aS$
c(f 单张承兑general acceptance
>-RQ]?^ m/@wh a #>("CAB02T 6xx<Y2@ 有条件承兑qualified acceptance
A7Cm5>Y_S `iFmrC< Fh&G;aEq !7O+og
L 附条件认付conditional acceptance
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