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。
e}yX_Z'P< 会计报表statement of account
g);^NAA ~P*4V]L^ 3ec`Wa
YT#3n 往来帐目account current
^jE8+h _BM4>r?\ Q \hY7Xq' ~x:DXEV, 现在往来帐||存款额current accout
b~m2tC=AW J([s5:.[ 'jg3 BU Z
_) 销货帐account sales
w'T q3-%V :[l\@>H1tX zYER 6IcNZ!j98 共同计算帐项joint account
p=Q0!!_r b*kfWG-6t W_|0y4QOo ;,h/
未决帐项outstanding account
&[Xu!LP y046:@v( 8IQtz2 [Nm4sI11 贷方帐项credit account||creditor account
kOwMs<1J 21X`h3+= {Ro2ouQ!V -Apc$0ZsN 借方帐项debit account||debtor account
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Of<{h `r"+644 $ ,Ck70_ 应付帐||应付未付帐account payable
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n#yVb/ 1/+C5Bp* LkruL_E> "p&Y^] 应收帐||应收未收帐account receivable
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?Q+> S{t +>/ 新交易||新帐new account
|077Sf| <*ZJaBwWU~ $``1PJoi ?Ea;J0V 未决帐||老帐old account
+d}E&=p_ 7w:ef0S VZr>U*J[: Ks^6.) 现金帐cash account
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8I20*# 94uNI8 流水帐running account
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暂记帐||未定帐suspense account
zLs|tJOVp K%<j=c W:,4 :|3 $EZN1\ 过期帐||延滞帐overdue account||pastdue account
S1Z2_V $E<Esf$ #4MBoN(3 l&4,v 杂项帐户sundry account
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KH)D08 jUv!9Y}F 详细帐单||明细表detail account
Q?ahr~qo >z;[2n' 2]GdD* Wt)Drv{@ { 呆帐bad account
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Gs x";w% ?]fF3 SJk 会计项目title of account
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I}e3zf> 会计薄||帐薄account-book
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> [Vd[- T2}FYVj?!g 营业报告书||损益计算表account of budiness||business report
5w %_$x 2LrJ>Mi b KTcZG F:*W5xX 借贷细帐||交验帐account rendered
3iw{SEY D3|oOOoG kKD`rfyG\ Z3>N<u8) 明细帐account stated
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与…银行开立一户头to open an account with
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_b`kzJ 与…银行建立交易to keep account with
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QO"oEgB`+Z 继续记帐to keep account
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&X c/B'jPt nz9DLAt 与…有交易to have an account with
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21Ch 作成会计帐||有往来帐项to make out an account with
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Le-nF 清算||清理债务to make up an account
sp@E8G%xO 8q1wHZ m*$|GW9 yLsz8j-QJ 清洁帐目||与…停止交易to close ones account with
B||;' `%09xMPu Ou{v/'9z, YeF1C/'hy 结帐to close an account
5,)Qw e</$ s AfG/JWSo} ?$e9<lsQq) 清理未付款to ask an account||to demand an account
iCHt1VV] -s9P8W 4t)%<4 0i8LWX_M 结清差额to balance the account with
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:c 97K[(KE $T :un.TM b)9'bJRvU 清算to settle an account||to liquidate an account||to square an account
)5|I_PXB e^lWR] v }du XC[ 6 c5|:,wkx 审查帐目||监查帐目to audit an account
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sQ; 检查帐目to examine an account
xQw7 :18wQ O@?kT;B \,J/ r! F@R1:M9* 转入A的帐户to charge the amount to As account
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pK 以计帐方式付款to pay on account
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'c EC|'l l3nrEk 代理某人||为某人on ones account||on account of one
iMfngIs | 0(_l|PScF v=('{/^~> m^x6>9, 为自己计算||独立帐目on ones own account
Z'H5,)j0R 6rS$yjTX! g@\fZTO /x{s5P3 由某人收益并负风险on ones account and risk||for ones account and risk
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=}PdH`S QM?#{%31 由某人负担for ones account||for account of one
G|\^{5 -R{V- b=3H i|1^+; 按某人指示||列入某人帐户by order and for account of one
jq08= 0-{tFN -gQCn>" /*|oL#hK 列入5月份帐目for May account
." $ ':R,53tjl b~-%c_ |a{Q0: 编入某中帐项下to pass to the account of||to place to the account of
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,5E`J gl).cIp w @,XSs r\;ut4wy 寄出清算书to send in an account||to send in render an account
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_y @|'5n Q]o C47( 支票薄cheque book
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d<! fb da ~ H6r.:] 支票陈票人cheque drawer
!z{-?o/ JMdPwI "`[!L z R>`}e+-D 持票人cheque holder
,ZS6jZ aTBR|US V(Yxh+KU Pl-5ncb\ 不记名支票cheque to bearer||bearer cheque
[=%TnT+^9 -7!&@wuQ >3u]OSb ~SvC[+t+U 记名支票||认人支票cheque to order
Cye$H9 2 /.M+fr S _bD/D!| OCy0#aPRS 到期支票antedated cheque
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_V0R\k T;L>P[hNn pWu LfX 未到期支票postdated cheque
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rxO2QQ%V 保付支票certified cheque
#yI.nzA* 5d@t7[] "7>>I D +h_ !0dG 未获兑现支票,退票returned cheque
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9U %zU`XVNN+ bxK(9. PA w-6; 横线支票crossed cheque
RllY-JBO W(RF n`g\ 3sCFHn#c #"fJa:IYG7 普通横线general crossing
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fFjH "2WD 特别横线special crossing
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Ax 空白支票blank cheque
rwIeqV{: +jC*'7p@ n]+W 3[i 4lKVY< 失效支票,过期支票stale cheque
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_if|TFw;h |lH;Fq{\ drwgjLC+ 普通支票open cheque
ZDL']*)' xyr+_k-x&q fx8EB8A7K7 (J"T]-[ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
P\CDd=yWc A~nf#(!^] Z['\61 fQ>4MKLw=d 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
V E2tq k% avp;*G} 6I_Hd>4 (eCFWmO 支票换现金||兑现to cash a cheque
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0i[zup vFrt|JC_{ 清理票款to clear a cheque
T2?HRx ~{>?*Gd&T 6pE :A@ =G~~?>=@2 保证兑现to certify a cheque
*s}|Hy Y<\^7\[x +5v}q.:+ b4Y8N"hL% 填写支票数额to fill up a cheque
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yaTL u!N{y,7W) 支票上划线to cross a cheque
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N$ FtpB 开发支票to make out a cheque
p<WFqLe(": 3HyhEVR-#~ T)7TyE|"2g ~#:e *:ro 签发支票,开立支票to draw a cheque||to issue a cheque
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If 透支支票to overdraw a cheque
BdbJ< Is O}Ui`eWU Mu_i$j$vvP &ntBU]<q 背书支票to endorse a cheque
E(<LvMiCa g(0;[#@ iZ[tHw|| BH0!6Oq 请付票款||清付票款to pay a cheque||to honour a cheque
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9CUimZ wCZO9sU:6= 支票退票to dishonour a cheque
yeD_j/ juToO FYPz 4K .BTx&AqU 拒付支票to refuse a cheque
VmQh$&h Q 882B1H `0BdMKjA X7aXxPCq1 拒付支票to stop payment of a cheque
h"QbA" FN"rZWM nR5bs;gk" #G_/.h@ 提示要求付款to present for payment
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ND G=M] 8+h 见票即付持票人payable to bearer
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AvRcS]@= rb_Z5T 支付指定人payable to order
l%"`{ *)VAaGUX> 5S/>l_od$2 H$!-f>Rxa 已过期||无效out of date||stale
oo'w-\2]p :B#EqeI *Jnh";~b qR,.W/eS8 请给出票人R/D||refer to drawer
5 Rz/Ri\c= Rlg#z4m J6|JWp UC9{m252 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
6c\DJD {*=E?oF@ .K9l*-e[= dt-K 文字与数字不一致words and figures differ
OCx5/ 88X 2:J,2=% >_Uj?F: ko[TDh$T5 支票
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N^$9;CKP= 时间已过account closed
(L#%!bd \.>.c g Z H-5Qy_ |QYZRz 更改处应加盖印章alterations require initials
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]V<"(?,K 时间已过effects not cleared
agY5Dg7 N$'>XtO %8Yyj{^!( aF])"9 停止付款payment stopped
^g]xU1] * IIP.yyh> A7'b Nd6f9 :Y.e[@!1x 支票毁损cheque mutilated
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uC&jD F50JJZ Yq0# #__ VG\mo?G
汇款||寄钱to remit||to send money
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2}k 0ny{)Sd6um 1 ;Ju] cj^bh 寄票供取款||支票支付to send a cheque for payment
n!?r } n8 Qtnv#9%Vi ?waebuj> c(:Oyba 寄款人a remitter
hNVMz`r k#jm7 + a>(~ C'(< BvI 0v: 收款人a remittee
W gZ@N cyb(\ fsC YE_6OLW paYz[Xq 国外汇票foreign Bill
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lER +{0=<2(EC 国内汇票inland Bill
=SL^>HS.fo ?1$\pq^ IdmD.k0pJ H` Lu"EK 跟单汇票documentary bill
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/ZHJkJ7 空头汇票accommodation bill
85Dm8~ |DGCdB|`G 8'%+G `=v@i9cTZ 原始汇票original bill
No~6s.H p`LL g6`.qyVfz' |QMT
A5 改写||换新票据renewed bill
'Dq"e$JM< 1V\1]J/ +ruj AD,@,|A 即期汇票sight bill||bill on demand
3m~U(yho tB!|p 6 0pCDEs X)y*#U …days after date||…days after date…日后付款
lkyJ;}_** Qv74?B@ qWkx:-g] CCy. …months after date||…months after date…月后付款
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M 见票后…日付款…days after sight||…days sight
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+:b 7~L|;^( np= J:v4 见票后…月付款…months after sight||…months sight
Zq9>VqGe z^"?sd FmR\`yY_, ?!rU
|D 同组票据set of bills
2pw>B%1WP) -IGMl_s hg!x_Eq| PaA6Z": 单张汇票sola of exchange||sole of exchange
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Z 远期汇票usance bill||bill at usance
))$ CEh"X e-1;dX HL eN Hpgj ;Kt'S
it 长期汇票long bill
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xa ' yFIl^Ck% wbo{JQ "hJ7 Vv_ 短期汇票short bill
L,tZh0 g52 1Wdtnn ]Pz|Oi+] elNB7%Y/ 逾期汇票overdue bill
g6HphRJ5s #vnefIcBf Z^6A_:]j {-~05,zE 宽限日期days of grace
7
cy+Nz JvT%R`i LNWqgIq jo]m12ps 电汇telegraphic transfer (T.T)
NU BpIx& 02;f2;I B!$V\Gs A&xab 邮汇postal order||postal note (Am.)||post office order||money order
MYKs??]Y1 0-6:AHix dw@T
bJ )*"T 本票promissory note (P/N)
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押汇负责书||押汇保证书letter of hypothecation
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L{4),65 3U :YA&K( 副保||抵押品||付属担保物collateral security
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FF5tPHB UwvGr h =ip~J<sw& 担保书trust receipt||letter of indemnity
1jR=h7^= ~Rx~g m~A[V,os >eYU$/80 承兑||认付acceptance
.aVHd<M $%N;d>[U, P]~N-xdV h0'8NvalQ 单张承兑general acceptance
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kp H5F\-&cq 有条件承兑qualified acceptance
5i}CzA96 <(u3+`f1s 1R^XWAb lo IL{2 附条件认付conditional acceptance
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, A &X GqmDDL1 部分认付partial acceptance
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