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。
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k 会计报表statement of account
O8W7<Wc|z FG!X"<he \S)2
ii0Ce}8d~ 往来帐目account current
h}Wdh1.M3 *cg(
?yg rUjdq/I:Z d@3}U6, 现在往来帐||存款额current accout
EK$Kee}~ =?(~aV eVcANP <x),
,a=X 销货帐account sales
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l 7RvUH-S[ |J~eLh[d
leiW4Fj 共同计算帐项joint account
%&\ jOq~ _ZAch zV ]k8
/#@19 `j9$T:` 未决帐项outstanding account
9r2IuS0 xyE1Gw`V z>[tF5 m%8qZzqk 贷方帐项credit account||creditor account
tB'V V8~jf-\$b n!E2_
1Fi86 借方帐项debit account||debtor account
w_iam qe, [;b=A KZBrE$@%5 ;*[9Q'lI* 应付帐||应付未付帐account payable
\ M/6m^zS Ih[+K#t+E ?QDWuPhN U^Tp6vN d 应收帐||应收未收帐account receivable
S|GWcSg b( ^^m:(w jAsO8 5ZAb]F90 新交易||新帐new account
41 vL"P
K O;]?gj 1@ v1.q$ f^( )hj|{h7 未决帐||老帐old account
^aRgMuU ?Jtg3AY #m8sK(#lo wn11\j& 现金帐cash account
V8z`qEPM - n6jG}01b h.whjiCFa R& =f:sEi 流水帐running account
[[)_BmS5r uC]Z8&+obb )-/gLZsx ]wuy_+$ 暂记帐||未定帐suspense account
kYxS~Kd< O:.,+,BH O hR1Jaed [ev-^[ 过期帐||延滞帐overdue account||pastdue account
y^FOsr \`,xgC9K u&T
dWZe ;' e@t8i6 杂项帐户sundry account
1;W=!Fx aN^IP ]R_G{% S9Yt 1qb 详细帐单||明细表detail account
*[kx F*^ (=T$_-Dj`} rvwy
~hO" P?3{z="LzJ 呆帐bad account
LN!W(n( I*1S/o_xI nb@" ?<L! O=jN&<rb 会计项目title of account
Kv+Bfh !g0cC.' a`Z{
xme= BEw{X|7 会计薄||帐薄account-book
E:VGji7s >v0 :qN7| r7)@M%A Qp!Y.YnPd_ 营业报告书||损益计算表account of budiness||business report
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Iu%5 z R.7#zhC`4 ?B4#f!X t^@T`2jL
借贷细帐||交验帐account rendered
Gidkt;lj S]yvMj_? L=7rDW)aa H(\V+@~>AD 明细帐account stated
2X@G" 1| xN%27> c d%hW U4wpjHg 与…银行开立一户头to open an account with
U4_"aT>My 7>x;B $au2%NL XN;/
nU 与…银行建立交易to keep account with
]M4NpUM -fux2?8M +?e}<#vd'? G6Q4-kcK 继续记帐to keep account
d1NE% hg3 #O</\|aH)i <-|SIF *j<@yG2\gP 与…有交易to have an account with
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tip8s uJPH~mdW [~?M/QI9 作成会计帐||有往来帐项to make out an account with
q 22/_nSC ;?8Iys# HIPL!ss] n|]N7 b' 清算||清理债务to make up an account
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Cj$H[K}> ]7F)bIG[ 清洁帐目||与…停止交易to close ones account with
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>]P v>^jy8$ p#M!S2&z ;xW{Ehq-h 结帐to close an account
n^6TP'r ' PL_~ /'+4vXc@ hgj0tIi/ 清理未付款to ask an account||to demand an account
O<a3DyUa; m~Me^yt>} o*)@oU *dVD 结清差额to balance the account with
36i_D6 'WzUu MCx `1_FQnm) /'NUZ9 清算to settle an account||to liquidate an account||to square an account
Heohe|an n +dJc ct.Bg)E mdt
?:F4Q 审查帐目||监查帐目to audit an account
ws().IZ |QqWVelc />!!ch Ei|0L$NCg 检查帐目to examine an account
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m 9T]va]w?# Qf~| S9, 转入A的帐户to charge the amount to As account
DoTs9w|5 :28@J?jjO @d
P~X Z#LUez;&t# 以计帐方式付款to pay on account
aKD;1|) }*ODM6 j>V"hf AYYRxhv_, 代理某人||为某人on ones account||on account of one
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+v,js T*p|'Q` L<"k7)k 为自己计算||独立帐目on ones own account
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G"' C,R,:zR dgm+U%E 由某人收益并负风险on ones account and risk||for ones account and risk
TR|;,A[%v# l4DeX\ly7f @#1cx lW&[mnR 由某人负担for ones account||for account of one
7:ckq(89 4g S[D NywB3 "{mt? 按某人指示||列入某人帐户by order and for account of one
@],Z 2 DwT i_8m; -aA<.+ 0\QYf0o 列入5月份帐目for May account
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g. 编入某中帐项下to pass to the account of||to place to the account of
a_xQ~:H b,zR5R^D; il=?o f\,i QZqpF9Eu 寄出清算书to send in an account||to send in render an account
fHW-Je7mG T27:"LVw rrW! X q X"laZd947> 支票薄cheque book
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.{rNR x0y%\ I4A; 支票陈票人cheque drawer
\-DM-NrZ1U ;&/sj-xJ2 `>dIF. A!n~8zcmp} 持票人cheque holder
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ojiM2QT}m L;L2j&i%v) x|&[hFXD 不记名支票cheque to bearer||bearer cheque
Y=PzN3 B b$S^F(Xq *G8'Fjin'T ftDVxKDE?S 记名支票||认人支票cheque to order
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X$! fp`U?S6 k?!TjBKm 到期支票antedated cheque
")fOup@ ^a PEMxoe<+ C!CaGf= >1_Dk7E0D 未到期支票postdated cheque
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_SU,f> zS&7[:IRs' 保付支票certified cheque
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`~a @^w!% ?J 未获兑现支票,退票returned cheque
V3aY]#Su BA`kxL/x ,C5@P+A wWp?HDl"M 横线支票crossed cheque
D/+@d:- G Lh8#I&x
^XjvJa &lO Xi?&" 普通横线general crossing
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XY /v<e$0~s< o.v,n1Nm 特别横线special crossing
{&6l\| CNpCe-%& $i5G7b _R>s5|_ 空白支票blank cheque
P,s)2 s'nZ AmUe0CQ:k' .)oQM:F(h IJL^dXCu 失效支票,过期支票stale cheque
D*<8e?F rzc 3k~@ J:M<9W x<)!$cg 普通支票open cheque
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=jX lcuH]z ^@l5u= Au\=ypK 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
exa}dh/uC 0|f_C3 jHUz`.8B qrORP3D@ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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'q l.Lc]ZpB \dQ2[Ek 支票换现金||兑现to cash a cheque
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t}* qs 清理票款to clear a cheque
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$Q ).@)t:uNa +LU ). 保证兑现to certify a cheque
hyr5D9d UVvt&=+4 +q>C}9s3 ^{:[^$f:l 填写支票数额to fill up a cheque
J>&dWKM3 u]++&~i &nY2u-Q RM/ s: 支票上划线to cross a cheque
^AC+nko* vzgudxG'z ]mDsUZf< EJ[iOYx 开发支票to make out a cheque
u6CMRZ$ kk>0XPk 1tK6lrhj o::ymAj 签发支票,开立支票to draw a cheque||to issue a cheque
iJ~iJ'vf +HVG5l RdpQJ)3F m'vOFP)' 透支支票to overdraw a cheque
pRyS8' IcNI uv Q-3J0= YfYL?G 背书支票to endorse a cheque
3hpz.ISk :X'U`jE [&k& $04_ d+wNGN 请付票款||清付票款to pay a cheque||to honour a cheque
7H@Cy}a 1pBsr( -O,O<tOm fn"jYSy 支票退票to dishonour a cheque
"q#kh,-C H'(o}cn7~ GA*Khqdid */@bNT9BgO 拒付支票to refuse a cheque
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G2M;]Cn '}[L sU >ww1:Sn =u1w\>( 2Y 拒付支票to stop payment of a cheque
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}` $WL: 提示要求付款to present for payment
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QcG^R 见票即付持票人payable to bearer
Yka yT0! -O q=J; '/)_{Ly x)Om[jZE 支付指定人payable to order
rcb/X`l= 4OgGZ loVvr"&g (~yJce 已过期||无效out of date||stale
~\(>m=|C:H ?^A:~" ~ aLo>Yi WYd,tGz 请给出票人R/D||refer to drawer
#1lS\! >]N0w wEn&zZjx 544I#! 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
LfSUY GHrT?zEX fv7g93 YuW\GSV00 文字与数字不一致words and figures differ
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CAObC% 支票
o sH,(\4_
Ljs(<Gm)- 时间已过account closed
,#FH8%Yf *y@]zNPD 2\W<EWJ@
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a,LV 更改处应加盖印章alterations require initials
%R5MAs&-5 8o!^ZOmU< JO$]t|I EjCs 5?Ao9Q]@
!a&F:Fbm 时间已过effects not cleared
{ J%$.D(/ 8+b3u05 +:8YMM#9V +0042Yi 停止付款payment stopped
g5'bUYsa mM%BO(X{= `I<|*vW
u h^X.e[ 支票毁损cheque mutilated
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|Zk 7oSuLo= akoKx)(< FA GVpO[ 汇款||寄钱to remit||to send money
<GR: 5pJ% L(rjjkH YZJP7nN )y Y;% 寄票供取款||支票支付to send a cheque for payment
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mb No+zw% l0E j;vaNg|vQ Q)dns)_x 寄款人a remitter
{.)D)8`<d zW&W`( cK/odOi >U.uRq 收款人a remittee
:S2MS{>Mo /!3:K<6@ K 6Ua~N^ Q&;qFv5-l 国外汇票foreign Bill
k9?+9bExXA W%:zvqg
v GDntGTE~sk k}gs;|_ 国内汇票inland Bill
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%y) Kj5f:{Ur :.^rWCL2 1(a\$Di 跟单汇票documentary bill
a#$%xw r}bKVne [G)Sq; IA!Kpg
W 空头汇票accommodation bill
~;` #{$/C& ybkN^OEJ D.f=!rT7E7 B&D
z(Bs 原始汇票original bill
aP gG+tu v}i}pQ\DK ?a(3~dh| .?
/J 改写||换新票据renewed bill
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{0VyLx {F[Xe_=#" N<%,3W_-_ n!nv.-n 即期汇票sight bill||bill on demand
G}*B`m r8$TT\?~ $x*GvI1D .(ir2g
…days after date||…days after date…日后付款
[5-5tipvWp J>Ha$1}u/ Ckp=d +f+yh0Dj …months after date||…months after date…月后付款
I&c#U+-A' Y@eUvz e^TF.D?RS O'(vs"eN 见票后…日付款…days after sight||…days sight
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NM ]/OKs'H 2}-W@R 见票后…月付款…months after sight||…months sight
)2S\:&x Cz%ih#^b 1<UQJw45 5**xU+& 同组票据set of bills
e^QOn 511q\w M `1gsrHi4N *yx:nwmo 单张汇票sola of exchange||sole of exchange
QNY{pk cA kw5}P Z)~2{) Qd&j~cG@ 远期汇票usance bill||bill at usance
5o*x?P!$ v.MWO]L E;N8{Ye_ $6N.ykJ 长期汇票long bill
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BpRi N
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短期汇票short bill
5h&8!!$[ a/1{tDA p5\b&~
g LCtm@oN 逾期汇票overdue bill
_wMz+<7bY QXCI+Fcg N*#SY$!y 'JydaF~> 宽限日期days of grace
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Ud.vg{ |8"HTBb\CW {sLh=iK J{Jxb1:c 电汇telegraphic transfer (T.T)
rlq8J/0/+ #X+) @({65 gJ* .Kx5Kh{ 邮汇postal order||postal note (Am.)||post office order||money order
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`-< 51A>eU| &AzA0r&, 本票promissory note (P/N)
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8m iIlB 押汇负责书||押汇保证书letter of hypothecation
+J2=\YO kci H \K=Jd#9c 8r5j~Df 副保||抵押品||付属担保物collateral security
B*{CcQ<5 &\A$Rj) :mij%nQ>$ (Q@+W|~ 担保书trust receipt||letter of indemnity
W\"cp[b 7Y-GbG.' Ky+TgR +XsY*$O 承兑||认付acceptance
^;'3(m= j%lW+[% iVD9MHT4 &{>~|^ 单张承兑general acceptance
?D#Vh a _M?: N:e T"$"`A" `O[M#y%*E 有条件承兑qualified acceptance
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W6Hiqu+ MSA*XDnN KjLj 附条件认付conditional acceptance
%P?W^mI "*UHit;"+{ ^OUkFH;dG? #JVcl $0
Y 部分认付partial acceptance
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